The trustees present their annual report and financial statements for the year ended 31 August 2024.
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 reflect on Made for More’s 6th year as an organisation, our influence has continued to grow across the education, youth, faith and sports sectors.
Year 6 began with a team of 7 full time employees and 3 part time employees. We were also blessed with 3 interns and 7 volunteers who have faithfully helped us facilitate our work across the province.
In year 6 we have been able to engage with our highest number of young people within a year via our in-person workshops. This year saw the implementation of a new booking and management software that helped us manage our service bookings more efficiently.
Our service delivery has continued to evolve through the addition of several new workshops, created in response to the feedback we have from young people and from education / youth sector leaders. In addition to our mental health and wellbeing workshops, we have created and delivered new workshops to tackle the issues of online safety, bullying and vaping.
Measure | Year 6 output |
Talks/Workshops delivered: | 551 |
People reached via our workshops: | 34,674 |
Workshop / Talk breakdown: | 318 in the education sector |
| 233 within youth, church, and sports sectors |
Digital resource views: | 164,533 |
Website visits | 68,689 |
Across our 318 talks delivered within the Education sector, we requested beneficiary feedback from every session.
They ask attendees the following:
Did you learn something new? 80% said YES
Would you implement changes in light of this: 71% said YES
Can you state the contributing factors that affect your mental health negatively?
The most common responses were: navigating online, bullying, self-image, eating disorders, pressure to perform and illness or death of a loved one.
Growth
Within the last year we were pleased to launch our new Special Educational Needs (‘SEN’) initiative. Through this initiative, our aim is that young people with special educational needs across Northern Ireland would gain a deeper understanding of their value and mental health, by giving them the tools to know how to take care of their unique needs.
We desire to create a level of independency for these individuals as they learn about their brain, how emotions arise in our bodies, how to regulate themselves and receive the specific help they may need.
After launching our new SEN workshops in March, we carried out 9 workshops across 3 schools that reached over 40 young people.
This year, we will be returning to these 3 schools with new workshops for their young people and are excited to partner with 5 new schools in order to meet the need within a Special Educational Needs context.
Over the next 2 years we plan to deliver a further 70 SEN workshops across schools and youth groups to an anticipated 250 children.
In addition to our work within the education sector, we have continued to grow our service delivery within the sports sector. Our partnership with Sports Chaplaincy Ireland has given us the incredible opportunity to support this generation within local football, hockey and GAA teams.
We continue to partner with several youth organisations such as Dreamscheme NI, Boys Brigade, Girls Brigade and Reach Mentoring to help support the incredible work they are doing for this generation of young people.
Fundraising
This was the 3rd and final year of our ‘Break The Cycle’ fundraiser. We are thankful to the schools, teachers and young people who took part, as well as to all who supported us financially.
We are so thankful for all the support we have received both prayerfully and financially. Your support has played a key role in the facilitation of our workshops, creation of e-learning support and birthing of partnerships.
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 £271,122 (2023 - £263,658) with resources expended of £310,859 (2023 - £274,442), generating a deficit for the year of £39,137 (2023 - £10,784). At 31 August 2024 there are unrestricted reserves of £157,596 (2023 - £193,581).
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.
Future plans
As the need with this generation continues to grow, the challenge has been how best we can meet the increased need in a sustainable way. Through innovative and creative e-learning content, we are providing additional support for teachers, youth leaders, parents and guardians that is designed to cater for the common yet complexed needs of this generation.
This digital support hub is an online space where beneficiaries will receive support for issues such as:
- Anxiety.
- Depression.
- Panic Attacks.
- Obsessive Compulsive Disorder (OCD).
- Self-Harm.
- Navigating online.
These resources have been made available on our website support page: https://www.madeformoreni.co.uk/support
We are 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:
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 2024, 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.
Investments
Raising funds
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 26a Ballymaconaghy Road, Belfast, BT8 6SB.
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 or grantors 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.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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
Telephone and internet
Usage
Workshop expenses
Usage
Rent
Heat and light
Accountancy costs
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
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.
Ulster Garden Village
To facilitate project rebuild youth & sports sector.
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.
Danske Bank Staff Fund
To fund media equipment for use within the charity.
Belmore Trust
To fund salary costs within the charity in the year.
Special Educational Needs
To fund project costs and equipment purchases associated with set up & delivery of SEN project. The main funders for this project were; St James Place, Edgar Lawley Foundation, Esme Mitchell Trust and Hedley Foundation.
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.
Ulster Bank
To fund media equipment for use within the charity.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year.