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
al￿ltOrS, 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 ne￿orkS
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 contribu￿ng 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 ac￿ssIng 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 r￿W 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 eXper￿n￿.
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 c￿rIty Ilke ours.
Men Matter Scothnd will continue to put the P9)p￿ we serve at the I￿rt 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 bala￿e 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
d￿er5sfysng 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 p￿pIe, keeping them safe arKI raisiThJ the a￿a￿ne$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 resour￿5 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 p￿ented 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 ex￿erIen￿, 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 se￿1￿ its everyday financial n￿d5.
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 wh￿h
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
resour￿5 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 con￿rn 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 AC￿pted Accounting Prartice).
In our opinion, ex￿pt 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 AC￿pted 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 con￿rn 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 cOn￿M 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 seC￿n5 of this reFQrt.
other informatlon
The trustees are responsible for the other information. The other inforMat￿n 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 knOw￿dge 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, ReSponsibilit￿S 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 cOn￿rn, 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
Pro￿dureS 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 dete￿ng 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-s￿lf1C 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 Con￿rning 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.uk1audltorsr￿ponsIb1litIe5. 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 cre￿nt
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
Inc￿ase 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 con￿rn nor any significant areas of Un￿rtaInty 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 r￿1Vable 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 inClud￿j 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 alIc￿ted 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, ir￿lL¢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 ￿Cum￿lated
depreCIat￿n 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 r￿JUCing 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 SUff￿lent
eviden￿ that the charty will Tr)t be a￿￿e to CO1￿Ct 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 d￿cretion in
fUrther3￿e 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 contrib*JtsJn 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 sLff￿1ent assets to pay all employees the benefits
relating to employee service in the current and prior peri¢xJs.
Contribution5 to defined contribution plans are recc*Jnised in the Ststement of Financial Attwibes when
they are due. If contribLrtion payments exceed the contribution due for se￿1￿, the excess is recognised
as a prepaymenL
Pa]e 17

mo
LD ￿ WI
mo
Ln om
¥D tr tri
￿cn
co
Mo
Ln o m
Ln

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
MI￿lIaneOuS 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

rr ￿ o
Ln O
ts) m
m Ln rN
m tr) W Ln
O KO rr a) rr Ln
o N eo
o rfj c) qr ¢¢ tr ts¥ ￿ %
n Ln co m CO Ln Ln
0 40 * ¢J)
fn

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
Resour￿5
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 wh￿h 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
sakir￿S 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