REGISTERED CHARITY NUMBER: SC 051672
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Men United Peterhead SCIO
M Squared Accountants
Bank House
Seaforth Street
Fraserburgh
Aberdeenshire
AB43 9BB

Men United Petethead SCIO
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 11
Detailed Statement of Financial Actiwties
12

Men United Peterhead SCIO
Re
rt of the Trustees
for the Year Ended 31 March 2025
The tnjstees present their report with the financial statements of the charfty for the year ended
31 March 2025. The trustees have adopted the provlsions of Accounting and Reporting by
Charities= Statement of Recommermled Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTivrriES
Objectlves and alms
The object of the SCIO is to ￿orn01e and protecl the mental health and wellbeing of men who are
experiencing issues that are having a detrimental affect on their mental health and wellbeing by the
provisson of support and practical advi￿.
Slgnificant actlvltles
During the past year the chaiity has continLJed to providè Sllpp￿ and advice to men experiencing
issues with their mental health and wellbelng.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemlng document
The charity is controlled by its governlng documenL a deed of trust and constitutes a charity
reglstered with the Office of The Scottish Charity Regulator.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number
SC 051672
Independent Examlner
M Squared Accountants
Bank House
Seaforth Street
Fraserburgh
Aberdeenshire
PB43 98B
Page 1

Men Unlted Peterhead SCIO
ort of the Trustees
for the Year Ended 31 March 2025
Approved by order of the board of trustees on
behalf by..
..l&t.o.tto.bor.2Q25...-...-..-.. and signed on its
Page 2

Inde
endent Examinerfs Re
Men United Peterhead SCIO
lo the Trustees of
I reporl on the accounts for the year ended 31 March 2025 set out on pages four lo eleven.
Respectlve responslbllltles of trustees and examlner
The charity's trustees are reswnsible for the preparation of Ihe accounts in accc￿anCe wlth the
terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Act))unts
(Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit
requirement of Regulatlon 10{1)(a) to (c) of the Accounts Regulations does not apply. It is my
reS￿nSIbIlity to examine the accounts as required under Section 44(1)(c) of the Act and to stale
whether partI￿lar matters have come to my attention.
Basls of the Independent examlner's report
My examination was cayied out in accordance with Regulation 11 of the Charities Accounts
(Scotland) Regulations 2006. An examination includes a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking explanations from
you as trustees concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit. and consequently I do not express an audit opinlon on
the view given by the aC￿￿nts.
+•
Independent exarnlner's statement
In connection with my examination, no matter has come to my attention .
{1) vthich gives me reasonable cause to belleve tha( in any materlal respect. the requirements
to keep accounting records in acCc￿dsnce wilh Section 44(1)(a) of the 2005 Act and
Regulation 4 of the 2c￿6 Accounts Regulations: and
to prepare accounts whith accord with Ihe accounting records and to comply with Regulation
8 of the 2006 Accounts Regulalions
have not been rnet; or
{2) to which, ir) my opinion, attention should be drawn in order to enable a proper underslanding
of the accounts to be reached.
M Squared Accountants
Bank House
S8aforth Street
Fraserburgh
Aberdeenshire
AB43 9BB
Date..
Page 3

Men United Peterhead SCIO
statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
87,609
87.609
59.579
Charitable activities
Charitable activities
1.000
49,335
50,335
72,563
Investment income
5,471
5,471
1,712
Total
49,335
143,415
133,854
EXPENDITURE ON
Charitable activities
Charitable activities
27,651
61.535
89.186
51,678
NET INCOMEI{EXPENDITURE)
66,429
{12,21JJ)
54,229
82,176
RECONCILIATION OF FUNDS
Total funds brought forward
84.124
67.487
151,611
69.435
TOTAL FUNDS CARRIED FORWARD
150.553
55.287
205,840
151,611
The notes form part of these financial statements
Page 4

Men Unlted Petethead SCIO
Balance Sheet
31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
FIXED ASSErs
Tangible assets
4.756
4,756
3.401
CURRENT ASSErs
Gash at bank
146,999
55,286
202.285
148.716
CREDrroRS
Amounts falling due within ￿e year
(1.201)
(1.201)
(506)
NET CURRENT ASSETS
145.798
55,286
201.084
148,210
TOTAL ASSETS LESS CURRENT
LIABILITIES
150,554
55,286
205,840
151.611
NET ASSETS
150,554
55.286
205,840
151,611
FUNDS
Unrestricted funds
ReslriGted funds
150,554
55,286
84,124
67,487
TOTAL FUNDS
205,840
151,611
The financial statements were approved by the Board of Trustees and authorised for issue on
..1st..Qctober.2025........ . and were signed on its behalf by:
The notes form part of these financial statements
Page 5

Men United Peterhead SCIO
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial ststements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the
Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as the￿ is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Tangible flxed assets
Depreciation is provided at the follo￿￿ng annual rates in order to write off each asset over its
estimated useful Sife.
Plant and machinery
Computer equipment
200/0 on reducing balance
20 % on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordan￿ the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Page 6
conlinued...

Men United Peterhead SCIO
Notes to the Financ￿1 Statements - continued
for the Year Ended 31 March 2025
INVESTMENT INCOME
31.3.25
31.3.24
Interest re￿1vable - trading
5.471
1.712
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025
nor for the year ended 31 March 2024.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES
Unrestricted Restricted
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
59.579
59,579
Charitable activities
Charitable activities
1,795
70.768
72.563
Investment income
1.712
1.712
Total
63,086
70.768
133.854
EXPENDITURE ON
Charitable activStles
Charitable activities
12,796
38.882
51,678
NET INCOME
50,290
31.886
82,176
RECONCILIATION OF FUNDS
Total funds brought forward
33,834
35,601
69,435
TOTAL FUNDS CARRIED
FORWARD
84.124
67.487
151.611
Page 7
continued...

Men United Peterhead SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
TANGIBLE FIXED ASSETS
Plant and
Computer
machinery equipment
Totals
COST
At 1 April 2024
Additions
1,780
2,342
2,339
4.119
2,342
At 31 March 2025
4,122
2,339
6,461
DEPRECIATION
At 1 April 2024
Charge for year
267
609
451
378
718
987
At 31 March 2025
876
829
1,705
NET BOOK VALUE
At 31 March 2025
3.246
1,510
4,756
At 31 March 2024
1.513
1,888
3,401
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Other creditors
1.201
506
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
84,124
66,430
150,554
Restricted funds
AVA Grant - Garvock wages
AVA Grant - Buchan wages
AVA Grant- Rental and running
costs
AVA Grant 2 - Rental and running
costs
NFU
AVA Grant - 2025 Programme
manager costs
24,000
9.560
{36,146)
(3.513)
12,146
(6,047)
6.810
(6,763>
(47)
6,052
21.065
(6.052)
(2.780)
18.285
37,001
37,001
67.487
(12.201)
55.286
TOTAL FUNDS
151,611
54.229
205.840
Page 8
continued..

Men United Peterhead SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS - continued
Net movement in funds. included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
94.080
{27.650)
66,430
Restricted funds
AVA Grant - Garvock vtsges
AVA Grant - Buchan wages
AVA Grant - Rental and running
costs
NFU
AVA Grant - 2025 Programme
manager costs
(36,146)
(3,513)
(36.146)
(3,513)
(6,763)
(2.780)
{6,763)
(2,780)
49,335
(12,334)
37,001
49.335
(61.536)
{12,201)
TOTAL FUNDS
143.415
(89,186)
54.229
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
33,834
50,290
84.124
Restricted funds
AVA Grant - Garvock wages
AVA Grant- Buchan wages
AVA Grant - Garvock salary
AVA Grant - Rental and running
costs
AVA Grant 2 - Rental and running
costs
NFU
21.142
(21.142)
9.560
24,000
9.560
24,000
14.459
(7,649)
6,810
6,052
21,065
6,052
21.065
35.601
31.886
67.487
TOTAL FUNDS
69,435
82,176
151,611
Page 9
continued..

Men United Peterhead SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOvEmE￿r IN FUNDS - continued
Comparative net movement in funds, induded in the above are as follows:
Incoming Resources Movement
reSoUr￿S
expended
in funds
Unrestricted funds
General fund
63.086
(12,796)
50.290
Restricted funds
AVA Grant - Garvock wages
AVA Grant- Buchan wages
AVA Grant- Gatvock salary
AVA Grant- Rental and running
costs
AVA Grant 2 - Rental and running
cosls
NFU
(21.142) (21,142)
(2,868)
9,560
(7,200)
24,000
12,428
31,200
(7,649)
(7,649)
6,052
21.088
6,052
21.065
(23)
70,768
(38,882)
31,886
TOTAL FUNDS
133.854
(51,678)
82,176
A current year 12 months and prior year 12 months combined position is as follows".
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
33.834
116,720
150.554
Restricted funds
AVA Grant - Garvock wages
AVA Granl - Buchan wages
AVA Grant- Ganiock salary
AVA Grant - Rental and running
costs
AVA Grant 2 - Rental and running
costs
NFU
AVA Grant - 2025 Programme
manager costs
21,142
(57,288)
6,047
24.000
12.146
(6.047)
(24,000)
24.000
14,459
(14.412)
(47)
6,052
18.285
(6.052)
18,285
37,001
37,001
35,601
19,685
55.286
TOTAL FUNDS
69.435
136,405
205,840
Page 10
Gontinuecl...

Men Unitsd Peterhead SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows-
Incoming Resources Movement
resources
expended
in fund5
Unrestricted funds
General fund
157.166
(40.446)
116,720
Restricted funds
AVA Grant - Garvock wages
AVA Grant- Buchan wages
AVA Grant- Garvock salary
AVA Grant - Rental and running
costs
AVA Grant 2- Rental and Tunning
costs
NFU
AVA Grant - 2025 Programme
manager costs
(57.288)
(6,381)
(7,200)
(57,288)
6.047
24,000
12,428
31,200
(14,412) {14,412)
6,052
21,088
6.052
18.285
(2.803)
49,335
(12,334)
37.001
120,103
(100.418)
19.685
TOTAL FUNDS
277,269
(140,864)
136,405
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page11

Men United Peterhead SCIO
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
87.609
59,579
Investment income
Interest receivable - trading
5,471
1,712
Charitable activities
Grants
50,335
72.563
Total Incomlng resources
143,415
133,854
EXPENDITURE
Charitable activities
Rales and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Travel costs
Repairs
Computer costs
Programme manager fees
Professional fees
Accountancy fees
Rent
Charitable donations
Plant and machinery
Computer equipment
1,143
597
4,489
969
385
348
1,984
417
147
1,396
337
1,224
1.114
266
35.871
1,740
505
5.280
1,595
1,419
1,311
2,309
2.957
1.835
9.240
550
609
378
267
397
89.186
51,678
Total resources expended
89.186
51,678
Net income
54,229
82.176
This page does not form part of the slatutory financial statements
Page 12