The trustees present their annual report and financial statements for the year ended 31 August 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019)
Our mission statement is to equip young people with the knowledge and understanding that there is value in their identity and the choices that they make.
The charity’s objects are: To advance the education of children and young people in Northern Ireland under the age of 25, with specific focus on their mental health, their self-esteem, the misuse of drugs and the misuse of alcohol. To facilitate their growth to full maturity as individuals and members of society by educational, training, promotional and supportive means.
Made for More aims to inspire and engage a generation of young people in their communities, churches and schools; to educate and equip them with the knowledge needed to value who they are and make positive decisions, for a more purposeful future.
We aim to do this in a number of varying ways:
Delivering workshops in both primary and secondary schools, in line with the learning for life and work curriculum.
Speaking at school assemblies.
Speaking to young people in churches and in other youth organisations to encourage them to understand their worth and value and to encourage them in seeing and growing in their identity in Christ.
Promoting awareness of mental health and other issues through an active and positive presence on social media.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
As we entered into our fifth year at Made For More, we were excited to continue our growth as an organisation. Through our work across Northern Ireland, it has become very clear that the need of the young people we encounter has increased and the demand for Made For More is higher than ever before.
The table below shows some of our key targets for Year five. We did not hit all our targets, mainly because we aimed very high, but in many areas we overachieved and the Made For More team worked hard to reach young people across Northern Ireland in new and innovative ways.
Measure | Year 5 target | Year 5 actual |
Talks/Workshops | 750 | 707 |
People reached in the talks | 25,000 | 27,625 |
Instagram followers | 10,000 | 8,320 |
Video views | 170,000 | 178,294 |
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Year five began with a team of seven full time employees, having added three new team members and lost the services of another.
The staff team was as ever skillfully assisted by two part-time media consultants, to help us reach more young people. We also used the services of a part-time admin consultant for the year.
We continued our work into many new schools in Northern Ireland, across all school sectors. As well as delivering workshops into schools, we provided many on-line resources to assist teachers. We helped schools by developing new workshops to supplement our offering, all of which were well received. These included workshops on vaping and on digital footprint.
Our workshops and on-line resources also continue to be used by voluntary youth organisations and sports clubs. We have run mental health workshops in GAA clubs and local football clubs, as well as into churches and other youth organisations.
Our mental health packs have continued to be welcomed by schools, youth groups and hospitals.
Our merchandise continues to be sought after and, while it raises funds for us, we are more excited that it helps spread the message of Made For More, increasing our brand awareness, rather than making big profits.
Office Space
We had to move from our offices at the start of the year as we took on more staff. We entered an agreement with a Belfast church to take over some spare capacity in their building. This has been a big success and the increased space has allowed us to run training courses for youth leaders as well as meeting our own staffing needs.
Fundraising
Our annual ‘Break The Cycle’ fundraiser was another success. Schools were excited to take part and the financial support raised was achieved through a week of fun, exercise and teamwork. We are very thankful to everyone who took part and to all those who gave financially .
Collaborations
Collaborating with other organisations continues to be a key part of our strategy to reach more young people and help build on the amazing work that is already being carried out across Northern Ireland.
Year 5 saw key partnerships continue with Education Authority, and with other youth organisations such as:
• Dreamscheme NI
• Youth Initiatives
• Boys Brigade N.I
• Girls Brigade N.I
Our Volunteers
The growth of Made For More has continued thanks to the hard work and dedication of our volunteers. This year we had more than 10 volunteers commit their time and energy to help us reach more young people than ever before. Their willingness to help us deliver workshops has been a massive help to the organisation and has allowed us to make each workshop fun and interactive.
It has also been amazing to see these volunteers grow in their ability to communicate and plan workshops over the last 12 months. We believe that these new skills will help them in their next stage of life as they continue to grow and develop as young adults and move into full-time work or further education.
The Trustees consider the financial results for the year and the financial position of the charity at the year end to be pleasing and encouraging.
The total income for the year was £263,658 (2022 - £302,793) with resources expended of £274,442 (2022 - £238,158), generating a deficit for the year of £10,784 (2022 - Surplus of £64,635). At 31 August 2023 there are unrestricted reserves of £193,581 (2022 - £160,965).
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The trustees have a risk management strategy which comprises an annual review of its risk register, the risks the charity faces, the establishment of systems and procedures to mitigate those risks identified and the implementation of procedures designed to minimise any potential impact on the charity.
Plans for the future
Next year will be a year of consolidation as we ensure our foundations remain firm for the future. We have grown fast over our first five years and as we take stock, we look to the next five years with excitement and anticipation.
We hope to introduce more primary school workshops and develop a set of workshops specifically for SEN pupils. We have the opportunity to partner with Sports Chaplaincy Ireland, which will give us access to more local sports clubs across the community, as well as some elite sports people.
Finally we are delighted to see our internship and volunteer programme continue to grow next year. This programme is a key aspect of who we are as an organisation and we love to see these future leaders grow and develop as they work alongside us.
We are so thankful for all the support we have received financially, prayerfully and practically as a charity in our fifth year of operation. All those who have supported the work have been key to all that has been achieved this year.
The charity is a private company limited by guarantee and registered in Northern Ireland (Company Number NI655226). It is governed by its Articles of Association, dated 3rd October 2018, and is registered as a charity with the Charity Commission Northern Ireland (Charity Number NIC 107419).
The Articles of Association govern all relevant matters relating to Membership; becoming and ceasing to be a Member; the Organisation of General Meetings; the Role and Powers of Directors (including appointment and retirement); Administrative Arrangements; and Directors Indemnity and Insurance.
The directors state that they have fully adhered to all such requirements and provisions during the year in question.
The Board of Directors held regular meetings during the year to review and discuss the operations of the charity and the spending of funds.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mrs S A Browne
Mr A G Gibson
Mr S J Haighton
Mr S J Harris
Mrs E J Lindsay
Mrs C J Robinson
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The Directors have a risk management strategy which comprises an annual review of its risk register, the risks the charity faces, the establishment of systems and procedures to mitigate those risks identified and the implementation of procedures designed to minimise any potential impact on the charity.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemptions.
The trustees' report was authorised and approved by the Board of Trustees.
We report on the accounts of the charity for the year ended 31 August 2023, which are set out on pages 7 to 20.
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
to state whether particular matters have come to our attention.
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included 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 charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us any cause to believe:
That accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006;
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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
That there is further information needed for a proper understanding of the accounts to be reached
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We can confirm that we are qualified to undertake the examination because we are members of Chartered Accountants Ireland, which is one of the listed bodies.
We have completed our examination and have no concerns in respect of matters 1 to 4 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
We Are Made For More is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 85 Saintfield Road, Ballygowan, Newtownards, BT23 6HN.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
The charity receives government grants in respect of the provision of specified services, projects and activities. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the deliver of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature to support them.
Support costs are those functions that assist work of the charity but do not directly undertake charitable activities. Support and other costs have been allocated to charitable activities based on actual usage by that activity.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Grant funding
Workshops
Sale of merchandise
Merchandise costs
Mental Health Packs
Education
To advance the education of children and young people in Northern Ireland under the age of 25 with specific focus on their mental health, their self-esteem, the misuse of drugs and the misuse of alcohol.
Travel expenses
Usage
Office costs
Usage
Insurance
Usage
Advertising
Usage
Postage and stationery
Usage
Sundry expenses
Usage
Telephone and internet
Usage
Workshop expenses
Usage
Rent
Useage
Heat and light
Useage
Accountancy costs
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Transfers from the restricted fund to the unrestricted fund in the prior year were as follows:
Education Authority
- The transfer of £501 relates to the balance remaining on the fund, available for unrestricted use.
CB & HH Taylor Media
To fund media equipment for use within the charity.
Co-Operation Ireland
To fund the purchase of ipads for use within the charity.
Education Authority 2021
To work with EA Reach to deliver workshops to meet the needs of young people based on the support requests submitted by schools for the period ended March 2021.
Halifax Foundation for Northern Ireland
To fund energy costs within the charity.
The Community Foundation Northern Ireland
Towards the Reflect, Rebuild and Restart project in response to the Covid-19 pandemic.
Victoria Homes
To fund a rebuild project, focused on delivering workshops across Northern Ireland that focuses on improving mental health post Covid-19 lockdown. The project also created media content that was shared with schools and youth groups across the country.
Danske Bank Staff Fund
To fund media equipment for use within the charity.
Intern Trip
A donation given by an individual specifically towards the intern discipleship trip to Spain.
Belmore Trust
To fund salary costs within the charity in the year.
St James Place
To fund SEN project costs to be incurred in the future.
Education Authority 2021/2022
To work with EA Reach to deliver workshops to meet the needs of young people based on support requests submitted by schools for the period to March 2022.
Education Authority 2022/2023
To work with EA Reach to deliver workshops to meet the needs of young people based on support requests submitted by schools for the period to March 2023.
NFU
To fund the deliverance of workshops in schools in the year.
NIE Staff Fund
To fund media costs incurred in the year.
Ulster Bank
To fund media equipment for use within the charity.
Irish Temperance League
To fund the delivering of Alcohol Awareness workshops to young people.
There were no disclosable related party transactions during the year.