Charity registration number: SC049483 Men Matter Scotland Annual Rewrt and Flnancial Ststements for the Year Ended 31 August 2025 Morrls & Young, Statutory Auditor Chartered Accountants 6 Atholl Crescent Perth PHI 5JN
Men Matter Scotland Contents Reference and Administrative Detsils Trustees Report 2toS ststement of Trustees, Responsibilities Independent Auditors, Report 7toll statement of Financlal Activit(es 12 Balan Sheet 13 statement of Cash Fhjws 14 Notes to the Flnanclal Statements 15to27
Men Matter Scotland Reference and Administrative Detsils Trustees Tom Efvin, Chair aaire Gallagtr*r Peter Divers Christopher tk)L3n Jo Mahjr Charlty Registratlon Number SC049483 Reglstered Office 20 DrunKha> Road Glasgow G15 6QE Morris & Youn9, Ststutory Auditor Chartered Accountants 6 Atlbjll Crescent Perth PHI 5JN Audltor Paje I
Men Matter Scotland Trustees Report The trustees are pknsed to present their annual report together with the financial ststements and alltOrS, report of the charity for the year ended 31 August 2025. Structurei governance and management Men Matter Scotland is a scotb.sh Charitsble Incorporated Organization (SCIO) governed by the temis of its constituts.on (Articles of Association) and was granted charitsble status by the OffKe of the kottish Charity Regulator10SCR) on I September 2019. It is registered under No. SC049483. Oryanisational structure Men Matter Scotland is led by a Board of Trltstees with an appointed Staff Team. Trustee5 and officers The trustees and offKers serving during the year and since the year end were as follows: Trustees: Tom Elvin, Chair Claire Gallagher Peter Divers lapkK)inted 14 June 2025) Christopher Dolan (appointed 18 November 2025) Jo Mak)ne (appointed 20 June 2025) Richard Alvis (resigned 9 Jure 20251 Craig 8ain {res*gned 9 June 20251 Anthory cf3rk (resigned 28 April 2025) Donald-lain Brown (resigned 9 June 2025) Lucy MacAn9us (resigned 9 June 2025) Recruitment and appointment of Trustees Trsjstees are formalty appointed by way of a resolLFtion passed by majority vote at a board meeting. The code of conduct will be provided to new Trustees upon appointment. Page 2
Men Matter Scotland Trustees Report Objectives and Artlvltles To improve men's mental health and wellbeing through peer-to-peer support and prevent suicide and suicidal ideation. The organisation's purposes are.. I l) The advancement of health (both mentsl and physicall in Scotland, amongst men age 16+, who are seeking support in overcoming or coping with health-related issues, by providing Peer-based 5UPPOrt sessions and Social, Emotional and Physical activities aimed at cultivating,. Positive Coping Mechanisms, Positive Support Networks, Positive Lifestyle changes, Improved Quality of Life and to support men to flnd positive purposeful meaning in their lives. (2) The promotion of equality and diversity in Scotland, for and amon9St men age 16+, who wish to access a positive support network by providing support Services and positive supFort neorkS across and within Scottlsh communities. {3) The a(fvancement of community participation, community development, and citizenship in Scotland, amongst Men who are seeking to become more involved and engaged within their communities and wish to make active contributions towards positive change within communities, by providing services, sessions and activities for men to engage locally in improving local spaces, learning local history, creating safer environment, and contribung to the development of local community. 141 The advancement of education in Scodand amongst age 16+, who are seeking Education, Training, Awareness or skills development on topics that would support an increase in wellbeing and improvement In their quality of life, or ability to supwrt themselves, their famllie5 or communities in a more effective way. (5) The provision and organisaty'on of recreational facillties and activities in Scotland, for Men age 16+, with the object of improvlng men's mental and physical health and improving the conditions of life and wellbeing. Activities are prlmarily Intsnded for men aged 16 living in the West of Scotland who can acce55 our services in person. Achlevements and performance Our charity has grown even more in in the last year. Our weekly attendan at our hub In Drumchapel has grown again by 500/0 and we know have 500 men from Glasgow and beyond acssIng our support regular every week. Continued cuts to Glasgow's mental health services have meant that support is are even harder to access in the city, particularly for men who find opening up a challenge. SupkKJrt like ours, that focus on supporting men in cri515, are desperately needed. Our ambitions are to continue our growth and support more men who need our help. In Augtsst 2025 our Interim Director Anne Hughes left the organisation after 2 years to be repla by our first full-time Director, Jamie Rutherford in September 2025. Page 3
Men Matter Scotland Trustees Report Over the last year, the supFort we Offe contin to improve in its quality dr¥ersity to meet the different needs of our members. We rW offer a full curriculum of therapeubc practices, wellbeing activity and cLasses to support merb in their recovery - as well as our core peer supp)rt and talking group attivity led by a team of stsff and volunteers with Irved eXpern. Our work means we need strong governance and controls, We work with Peninsula, our HR and Health & Safety partner, to make SU we meet all the govemantr r8]uirements for a crIty Ilke ours. Men Matter Scothnd will continue to put the P9)p we serve at the Irt of our provision. Flnan¢lal review The financial ststements for year are set out on paJe5 12 to 27. The charlty generated a total surplus of £11,863 (2024.. surplus of £149,335) during the year. The balae of Unrestrthd Funds at 31 August 2025 was £330,3H. Reserves Pollcy The tharity's policy Is to work towards a posftlon of at least 6 months direct Costs in free reseNes. According to these accounts, this wouhj be equal to approximatety £270,CO). The trustees see this being achw8J vva conb'nuing to buikj financial stsbility and viability, through der5sfysng funding streams and strirt finanaal management. Future plans Whilsl we have many great corporate supporters, our year 15 f(ussed on dlversifying our income, developing partnerships and Èeing there for even rn0 men who need our gJPWrt. We are continualty revievlrwj our strate. IrKorpM)rdting chan9e and keeping us at the forefront of men's mentsl health and suichde prevenb'on is critKal to what we do. Developing our ppIe, keeping them safe arKI raisiThJ the aane$S of who are and what we th is at the heart of who we are - this won't ever change. Pèje 4
Men Matter Scotland Trustees Report Financial instruments Objertlves andpollcles The charity's actlvlues expose it to a number of financwl risks including credit risk, cash flow rlsk and Iquidity risk. The Trustees have assessed the mojor risks to which the charity is exposed and are saUsfled that systems are in place to mitigate its exposure to the major risks. Cash flowrlsk The Trustees have retained sufficient cash resour5 to m*t the Immedlate requlrements of the charity. Credlt Hsk The charity's prlnclpal flnanclal assets are bank balances and cash, trade and other receivables. The charity's credlt rlsk is primarily attributable to its other receivables. The amounts pented In the boLince sheet are net of allowances for doubtful receivable5. An allowance for impaimient Is made where there is an identified k)ss event which, based on previous exerIen, Is evidence of a reduction In the recoverability of the cash flows. The credlt risk on liquid funds Is limited because the counterpartSes are banks with high credit-ratlngs asslgned by international credit.rating a9encies. Llquldlty rlsk In order to maintain liquldlty to ensure that sufficient funds are available for ongoing operations and future developments, the charity's liquid funds are kept in a non-lnterest bearing bank account to enable it to se1 its everyday financial nd5. Disclosure of informatlon to audltor Each trustee has taken steps that they ought to have tsken as a trustee in order to make themselves aware of any relevant audit information and to e5tsblish that the charity's auditor Is aware of that information. The trustees confirm that there is no relevant information that they know of and of whh they know the auditor Is unaware. The annual report was approved by the trustses of the charity on 18 May 2026 and slgned on its beha by.. Tom Elvin Trustee Page 5
Men Matter Scotland Statement of Trustees, Responsibilities The trustees are responsible for preparing the flnanclal statements In accoKiance with applicable law and United Klngdom Accounting Standards (United Kingdom Generalty Accepted Accounting Practice), including FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" The law applicable to charities in Scotland requires the trustee5 to prepare financial ststements for each financial year which give a true and fair view of the stste of affairs of the charity and of the incoming resour5 and application of resources, including its income and expenditu, of the charity for that period. In preparing these financial 5tstements, the trustees are required to.. select suitable accounting policies and appty them consistentty,. observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent; stste whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial ststements; and prepare the financial ststements on the going conrn basls unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that can dlsclose wlth asonable accuracy at any time the flnanclal position of the charity and enable them to ensure that the financial ststements comply with the Charities and Trustee Investment {Scotlandl Act 2005, The Charities Accounts (scotland) Regulations 2006 (as amended) and their Constltution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularitie5. Page 6
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Oplnion We have audited the financial ststements of Men Matter Scotland (the 'charity') for the year ended 31 August 2025, which comprise the Statement of Financial Activities, Balance Sheet, statement of Cash Fkjws, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied In their preparation is United Kingdom Accounting Stsndards, comprising Charities SORP FRS 102 'The Financial Report*ng Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally ACpted Accounting Prartice). In our opinion, expt for the possible effects of the matter described in the basis for qualified opinion section of our report, the financial ststements: gwe a true and fair view of the state of the charity's affalrs as at 31 August 2025 and of Its results for the year then ended,. have been properly prepared in accordance with United Kingdom Generalty ACpted Accounting Prattl,, and have been prepared in accordance wlth the requirements of the Charities and Trustee Investment (Scotland) Att 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Basls for oplnlon We conducted our audit in accordance with Internatlonal Standards on Audltlng {UKI (ISAS (UK)) and applicable law. Our responslbillties under those stsndards a further descrited in the auditor responsibS1ities for the audlt of the flnanclal statements section of our report. We are indeFendent of the charity in accordance with the ethical requirements that a relevant to our audit of the financlal ststements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We belleve that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our oplnion. Page 7
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Condusions relating to going concem In auditing the financi81 ststements, we have concluded that the trustees use of the going conrn basis of accounting in the preparation of the financial ststements Is appropriate. Based on the work we have performed, we have not identified any material ijncertainties relating to events or conditions thaL individually or collectively, may cast significant doubt on the charity's ability to continue as a going cOnM for a period of at least tsvelve months from when the original financial ststements were authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant seCn5 of this reFQrt. other informatlon The trustees are responsible for the other information. The other inforMatn comprises the infomiation included in the annual report, other than the financial ststements and our auditor's report thereon. Our opinion on the financial statements dces not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibilty is to read the other information and, in doing so, consider whether the other infomiation is materially inconsistent wrth the financial statements or our knowledge obtsined in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misststements, vve are required to determine whether there is a material misstaternent in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we condude that there is a material misststement of this Other infom)ation, we are required tri report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception In the light of our knOwdge and understanding of the charity and its envlronment obtsined in the course of the audit, we have not idenb.fied material misststements in the We have nothing to report in respect of the following matters where the Charities Accounts (Scotlandl Regulation 2006 (35 amended) requires US to report to you if, in our opinion.. adequate accounting records have not been kepL or returns adequate for our audit have not been received from branches not visited by us,. or the financk71 statements are not in agreement with the accounting records and returns,. or certsin disclosures of trustees remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. Page 8
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Responsibilitle5 of trustees As explained more fully in the Statement of Trustees, ReSponsibilitS set out on page 6, the trustees a reswn5ible for the preparation of the financial ststements and for being satisfied that they grve a true and fair view, and for such internal control as the trustees detem)ine is necessary to enable the preparatlon of financial ststements that are free from material misststement, whether due to fraud or error. In preparing the financial ststements, the trustees are responsible for assessing the charity's ability to continue as a going cOnrn, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquldate the charity or to cease operatsons, or have no reallsfjc alternative but to do so. Auditor re5ponslbilitles for the audlt of the financlal statements Our objectives are to obtsin reasonable assuran about whether the financlal statements as a whole are free from material misstatement, whether due to fraud or error, and to Issue an audltorfs report that includes OLJr opinion. Reasonable assurance is a hlgh level of assurance, but is not a guarantee that an audit conducted in accordantt with ISAS (UK) will always detect a material mlsststement when it exists. Misststements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users kken on the basis of these financial ststements. Extent to whlch the audit was Considered capable of detectlng Irregularltles, Indudlng fraud We identify and a55ess the risks of material misstatement of the financial statements, whether due to fraud or error, and then deslgn and perform aLtdit procedures responsive to those risks, including obtaining audlt eviden that Is sufficient and approprlate to provide a basis for our opinion. Identlfylnq andassetslnqpotentlal rfsks related to lttegularltlés Irregularitie5, including fraud, are instances of non-compliance with laws and regulatSons, We design ProdureS in Ilne with our responsibilities, outlined above, to detett material misststements in respect of irregularities, including fraud. The extent to which our procedu are capable of deteng irregularities, including fraud is detailed below.. the nature of the regulated Sector, control ersvlronment and understsndlng of the entity including, but not restricted to, the understsndlng that the trustees are not remunerated, and the prevalence of fraud in the sector; results of our enqulrles of trustees about thelr own identification and assessment of the risks of irregularities,. any matters we identlfied having obtsined and reviewed the Charity's documentation of their pollcEs and procedures relating to: identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-complian,. detertlng and respondlng to the risks of fraud and whether they have knowledge of any *ual, susperted or alleged fraud. Page 9
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations,. the matters discussed among the audrt engagement team regarding how and where fraL*d might occur In the financial ststements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities that may exist within the organisation for fraud and identified the greatest potential for irregularities to occur is in relation to revenue recognib"on. In common with all audits under 1SAs (UK), we are also required to perfom) specrfic procedures to respond to the risk of management override. We also obtsined an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the detemiination of material amounts and disclosures in the financial ststements. The key laws and regulations we considered in this context included the charity's own Constitution and various Charity-slf1C legislation, including The Charities and Trustee Investment Iscotlarsdl Att 2005. Our procedures to respond to risks identified included the following: reviewing the financial statement disclosures and testing to supporb'ng documentstion to assess compliance with provisions of relevant laws and regulattons described as having a direct effect on the financial ststement5,' enquiring of Trustees Conrning attual and potential litigation and claims- performing anatytical procedures to identify any unusual or unexpected relationshi that may indicate risks of material misstatement due to fraud,- reading minutes of meeting5 of those charged with governan,. tested a sample of income for understatement and consideration given to revenue recognitK)n accounting policies. Also reviewed the minute5 of meetings for completeness of income; in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments,. assessing whether the judgements made in making accounting estimates are indicative of a potential bias,. and evaluating the business ratiorsale of any significant transattions that are unusual or outside the nomial COU of business. We also communicated relevant identified laws and regulations and wtential fraud risks to all engagement team Members and remained alert to any indicab.ons of fraud or noncomplian with laws and regulations throughout the audit. Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial ststements, even though we have propErly planned and perfom)ed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of nors-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentstions, or the override of internal controls. We are not resFK)nsible for preventing fraud or rson-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations. A further descriptr'on of our responsibilities is available on the Flnancial Reporting Council's website at: www.frc.org.uk1audltorsrponsIb1litIe5. This descripti)n forms part of our auditorfs report. Page 10
Men Matter Scotland Independent Auditor's Report to the Members of Men Matter Scotland Use of our report This resy)rt is made solely to the charty's trustees, as a bcmjy, in accordance with section 44 {1)(c) of the Charities and Trust Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts {Scotland) Regulations 2006 (as amended). Our work has been undertaken so that we might stste to the charity's trustees those matters we are required to stste to them in an audttors, kX)rt and for no other purpose. To the fullest extent permitted by law, we do not accept or assume ressyjnsibility to anyone other than the charity and its trustees as a bodyi for our audit work, for this report, or for the opinions we have fomied. Morris & Young, utory Auditor Chartered Accountsnts 6 Atholl crent Perth PHI 5JN 25 May 2026 Morris & Young, Ststutory Auditor is eligible for app)Intrment as audltor of the charlty by virtue of its eliglbillty for appointment as auditor of a company under sertion 1212 of the Companies Act 2006. Page 11
Men Matter Scotland (Registration number: SC049483) Balance Sheet as at 31 August 2025 2025 2024 Note Flxed assets Tangible assets 16 40,181 17, 140 Current assets Debtors Cash at bank and in hand 17 18 93,904 212 061 6,671 302 060 305,965 308,731 Credltors: Amounts falllng due wlthln one year Net current assets 19 290 706 301884 Net assets 330 887 319 024 Funds of the charlty: Restricted Income funds Restricted funds 543 Unrestrlcted Income funds Unrestricted funds 330 344 319 024 Total funds 21 330 887 319 024 The financlal ststements on pages 12 to 27 were approved by the trustees, and authorlsed for issue on 18 May 2026 and slgned on their behalf by.. Tom Elvin Trustee The notes on pages 15 to 27 form an integral part of these financial statements. Page 13
Men Matter Scotland statement of Cash Flows for the Year Ended 31 August 2025 2025 2024 Note Cash flows from operatln9 actlvlties Net cash income 11,863 149,335 Adjustments to cash flows from non-ca5h items Depreciation 16 23,222 157,052 Worklng capltal adjustments In(aSe in debtors Incase in creditors 17 19 {87,2331 (6,6711 112 Net cash flows from operating activities Cash flows from Investlng actlvltles Purchase of tanglble fixed assets Net {decrease)lincrease In cash and cash equivalents Cash and cash eyuivalents at 15eptember Cash and cash equivalents at 31 August (55,5991 150,493 16 (89,999) 302 060 148,535 153 525 212 061 302 060 All of the cash flows are derivejj from continuing oFerations during the above Feriods. The notes on pages 15 to 27 fomi an integral part of these financial statements. Page 14
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 I Charity status The charity is a Scottish Charitsble Incorwrated Organisation ISCIO), incorporated in Scotland, and is registered with the offi of the Scottish Charity Regulator under Charity number SC049483. The addres5 of its registered Offi is.. 20 Drumchapel Road Glasgow G15 6QE These financlal statements were authorised for i55ue by the trustees on 18 May 2026. 2 Accounting pollcles Summary of slgnlflcant accountlng pollcles and key accountlng estlmates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unle55 Otherwise stated. statement of compllance The financial ststsments have been prepared in accordance wlth Accounting and Reporting by Charities: Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Financial Reportlng Stsndard applicable in the UK and Republic of Ireland IFRS 102) (effective I January 2019) (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102), the Charitses and Trtjstee Investment Ikotland} Act 2005 and the Charities Accounts1Scoiland) Regulations 2006 (as amended). Basls of preparation Men Matter Scotland meets the deflnition of a publlc benefit entity under FRS 102. Assets and liabilities re initially recognised at historical cost or transartion value unless otherwise stated in the levant accounting policy notes. These financial statements are presented in steding and rounded to the nearest £1. Golng concem The trustees consider that there are no material uncertainties about the charity's ability to continue as a going conrn nor any significant areas of UnrtaInty that affett the carrying value of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement to the income, it Is probable that the income will be received and the amount of the income r1Vable can be measured reliably. Page 15
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 Donatlons andlegacles Donations are recognised when the charity has been rK)tified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the ftjlfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Grants receivable Grants are recognised when the charity has an entttlement to the funds and any conditions linked to the grants have been met. Where performance conditions 3re attached to the grant and are yet to be met, the income 15 recognised as a liability and inCludj on the balance sheet as deferred income to be released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be direcdy attributed to particular headings they have been allocated on a basis consistent with the use of resources, Wlth central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raislng fvnds These are costs incurred in attracting voluntsry income, the management of investments and those Incurred in trading tiVItIeS that raise funds. Charitable artlvitses Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and seNices for its beneficiaries. It includes both costs that can be allocated directly to such artivities and those costs of an indirect nature necessary to SUPPOrt them. Support costs Support costs include central functions and have been alIcted to activity cost categories on a basis consistent with the use of resources, for example, allocating property c95ts by fl(xJr areas, or per capita, staff costs by the time spent and other costs by their usage. Governance ¢05ts These include the costs attributable to the charity's Complian with constitutional and statutory requirements, irlL¢ding audit, Strategic management and trustees meetings and reimbursed expenses. Taxation The charity is exempt from Corporation Tax on its charitable activities. Page 16
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 Tanglble fixed a55ets Individual fixed assets costiro £1 or more are Initial recorded at cost, kn any subsequent Cumlated depreCIatn and subseqLtent accumulated impairment losses. Depreciation and amortisation Depreciation is provided on tsngible fixed assets so as to wrÈte off the cost or valuab"on, le55 any esb"mated residual value, over their expEtted useful £ronomK life as follows: A55et dass Motor vehicles Fixtures & fittings Computer equipment Depreciation method and rate 250/0 rJUCing balance 250kn r&Jucing balance 330h reducing balan Debtors other debtors are obligations for payments due to the charity from third parties. Other debtors are recognised inibalty at the transaction value. They are subsequently remeasuroj if there is SUfflent eviden that the charty will Tr)t be ae to CO1Ct all amounts due 1rrfJ to onginal tem)s. Cash and cash equlvalents Cash and cash equNalents comprise cash on harnl bank dep)sits. Creditor5 Other creditors are obligab.ons for payments due by the dwrity to third partie5. Other crajitors are recognised at their settlement arrK)unt. Fund strurture Unrestricted income funds are general funds that a awdilable for use at the trustees dcretion in fUrther3e of the objecb.ves of the charity. Restricted fund5 are those granted for use in a particuLir area or for specfft purposes. the use of which is restricted to that area or puny)se. Pensions and other post retirement obllgatlon$ The charity operates a defined contribJtsJn pension scheme whKh is a pensh)n plan under which fixed contributions are paid into a pension fund arml the tharty has no kgal or construttive obligation to pay ftjrther contributions even if the fund not hokj sLff1ent assets to pay all employees the benefits relating to employee service in the current and prior peri¢xJs. Contribution5 to defined contribution plans are reccJnised in the Ststement of Financial Attwibes when they are due. If contribLrtion payments exceed the contribution due for se1, the excess is recognised as a prepaymenL Pa]e 17
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Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 5 Income from other tradlng activities Unrestrlcted funds Total 2025 Unrestrlcted funds Total 2024 Merchandtse 6 Other Incorne Unrestricted funds Total 2025 Unrestrlcted funds Total 2024 MIlIaneOuS Income 550 550 7 Expenditure on ralslng fvnd5 a) Costs of generating donations and legacles Unrestricted funds Total 2025 Unrestrlcted funds Total 2024 Note Fundraislng b) Costs of tradlng artSvltles Unrestricted funds Total 2025 Unrestrirted funds Total 2024 Note Merchandise 42 42 42 42 Page 19
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Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 9 Analysis of governance and support costs Support costs Unrestrlcted Total Unrestrlcted Total Basis of allocatlon Actual Actual funds 2025 funds 2024 Bank fees Cleaning Computer software and maintenance Artual Consultancy fees Actual Entertainment Attual Insuran Actual Legal and professional fees Actual Motor expenses Actual Offlce expenses Actual Printing, postsge and ststionery Actual Recrultment costs Actual Sundry expenses Actual Telephone and broadband Actual Accountsncy fees Attual Bad debts Actual 512 512 757 48 757 917 70,806 1,825 4,474 917 613 58,842 220 4,849 613 58,842 220 4,849 70,806 1,825 4,474 8,474 6,992 3,777 8,474 6,992 3,777 11,065 8,338 2,369 11,065 8,338 2,369 2,314 2,314 978 290 7,320 978 290 2,172 2,172 7,320 3,733 8,806 3,733 8,806 2,349 2,349 120 559 120 559 Page 21
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 Governance costs Unrestrlcted funds Total 2025 Unrestricted funds Totsl 2024 Audlt fees Audit of the flnancial statements Independent examiner fees Examination of the financial ststements 5,400 5,400 5,400 5,400 10 Net Incominglout9olng resources Net incoming resources for the year Include: 2025 2024 Audit fees Depreciation of flxed assets 5,400 5,400 11 Trustees remuneratlon and expenses No trustees, nor any persons connected wlth them, have received any remuneratlon from the charity during the year. No trustees have e1Ved any reimbursed expenses or any other benefits from the charlty during the year. Page 22
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 12Stsff costs The aggregate payroll costs were as follows.. 2025 2024 Staff costs durlng the year were: Wages and salaries Social security costs Pension costs 205,939 10,345 142,578 6,251 219 080 150 635 2025 No 2024 No Average number of employees 12 No employee received emoluments of more than £60,000 during the year. 13 Independent examlner's remuneratlon 2025 2024 Examlnation of the finandal statements 14Audltors' remuneratlon 2025 2024 Audit of the financial ststements 15 Taxation The charity is a registered charity and is therefore exempt from taxation. Page 23
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 16Tan9ible flxed assets Fumiture and equipment Motor vehicles Total At I September 2024 Addltions 33,742 15,422 49,164 At 31 August 2025 Depreclatlon At I September 2024 Charge for the year At 31 August 2025 20,216 11,808 903 32,024 Net book value At 31 August 2025 At 31 August 2024 17 Debtors 2025 2024 Trade debtors Prepayments Other debtors 88,674 3,230 4,054 18 Cash and Gish equivalents 2025 2024 Cash on hand Cash at bank 123 301937 212 061 302 060 Page 24
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 19 Credltor5: amounts falling due within one year 2025 2024 Trade creditors Other tsxation and socsal security other creditors Accruals 3,333 4,435 1,447 20 Pension and other schemes Defined contributlon pension scheme The charity operates a defin8J contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £2,796 (2024 - £1,806). Page 25
Men Matter Scotland Notes to the Financial Ststements for the Year Ended 31 August 2025 21 Funds 8alance at i September Incoming Resour 2024 resources expended Transfer5 Balance at 31 August 2025 Unrestricted funds General 319,024 517,077 (529,402) 23,645 330,344 Restrlcted lunds 543 Total funds 319 024 558 307 330 887 Balance at i September 2023 Balance at 31 August 2024 Incoming Resour5 resources expended Unrestrlcted fund$ General 169,689 5C6,899 {357,564) 319,024 Restricted funds Total funds 530 899 381564 319 024 The SFecific purposes for whh the funds are to be applied a as follows: Restricted funds represent grant funding receNed from Tr Rotertson Trust to be us8J for wages and sakirS and Cyde UK to be used for the purchase of e-Bikes. The transfer duriNJ the year represents the value of the trbikes that were purchased and tranSfen to tsngibk fixed assets. Pèje 26
Men Matter Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 22Analysis of net a55ets between funds Total funds at 31 August 2025 Unrestricted funds Restricted funds Tangible fixed assets Current assets Current liabilides 40,181 305,422 40,181 305,965 543 Total net assets 330 344 543 330 887 Totsl fund$ at 31 August 2024 Unrestrlcted funds Restrlcted funds Tangible flxed assets Current a55ets Current liabllities 17, 140 308,731 17,140 308,731 Totsl net assets 319 024 319 024 23 Analysis of net funds Ati September 2024 At31 August 2025 Financing cash flows Cash at bank and in hand 302 060 212 061 Net funds 302 060 Ati September 2023 212 061 At31 August 2024 Flnancing cash flows Cash at bank and in hand 153 525 148 $35 302 060 Net funds 153 525 148 535 302 060 24 Related party transactlons There were no related paity transactions in the year. Page 27