The trustees present their annual report and financial statements for the year ended 31 December 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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 outlined in our governing document, the mission of ANDYSMANCLUB (AMC) is to advance and safeguard the mental health and well-being of men experiencing challenges that adversely affect their mental health. We pursue this aim by providing peer-to-peer support whilst raising awareness to break down the stigmas surrounding men seeking help.
We realise this mission through a nationwide network of clubs across the United Kingdom, offering a safe, non-judgemental environment where men aged 18 and over can come together to share their experiences and discuss their struggles openly with their peers.
The table below presents the number of clubs operating at the end of each calendar year, alongside the number of men who attended throughout each corresponding year.
| 2023 | 2024 | Growth |
Number of Clubs | 161 | 236 | 46.6% Increase |
Number of men attending | 139,839 | 218,112 | 56.0% Increase |
One of our biggest milestones has been the steady growth and expansion of our ANDYSMANCLUB groups across the UK. This progress is at the heart of everything we do, and we’re always working hard to reach and support more men.
As we head into 2025, we’re aiming to expand into new areas so we can reach more people and fill in the gaps where support is still needed. We know that setting up new clubs takes time, and we’re committed to making sure each one is built to last and offers the same high-quality support. We’re really proud of how far we’ve come – and we’re just getting started.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Staff Team Development
In 2024, we grew our staff team to 35, which played a key role in helping us expand our reach and achieve the incredible growth outlined above. We also sadly lost a member of our staffing team who passed away with natural causes. We faced several challenges through this difficult time but together the team pulled together.
We’ve got plans to grow the team even further in 2025 with one Area Lead addition already joining the team in January, as we continue to develop the organisation and support more men. This growth also gave us the opportunity to focus on the quality of our existing groups and strengthen the support we provide in all our current locations. ANDYSMANCLUB became a real living wage organisation in 2024 and increased its staff welfare package with additional counselling.
Our sessions were attended a total of 218,112 times, with 21,591 men attending for the first time. We started the year with 161 groups and finished with 236 clubs, marking the opening of 74 new locations across the UK throughout 2024 — a major step forward in reaching even more men who need support.
Our online platform, originally set up during the COVID-19 pandemic, continues to be a vital part of what we do. It offers essential support to those who either live outside the catchment area of a club or are unable to attend in person for any reason.
We also delivered over 11,664 awareness presentations across the UK, helping to challenge stigma and encourage more men to reach out.
Social Media Performance Overview – 2024
At the beginning of 2024, our combined social media following was approximately 290,000. By the end of the year, this had grown to 390,000 followers, reflecting a strong increase in engagement across our platforms.
We launched our TikTok channel in March 2024, and by year-end, we had built a following of 19,000. More than five of our videos reached over 150,000 views, showing promising early results on the platform.
For the first time, our social media audience is now predominantly male, with our content reaching more men than in previous years – a key shift in our digital engagement.
Among our existing channels, Instagram saw the highest growth, gaining an additional 29,000 followers over the year.
Our total combined reach across all social platforms exceeded 13 million individuals during the year (to date), highlighting the expanding visibility of our content.
We’ve also seen a notable rise in the amount of content reaching non-followers, indicating stronger organic reach and broader exposure to new audiences.
Monthly web visits increased by 14k a month on average, the overall average for 2024 was 37k a month, Backlinks from other sites and referrals hit 82,000. Plans to transition the website to a new provider and carry out a full site refresh is progressing and we aim to implement this next year in late Jan 2025.
When it comes to raising awareness, we took part in a wide variety of activities and campaigns, including:
We delivered a series of impactful awareness-raising events of our own this year, which we hope to continue growing in the years ahead. A standout moment was the return of our Yorkshire Three Peaks Challenge for the second year running — an inspiring event that brought together over 300 participants, all of whom completed the demanding route alongside us.
Another milestone was hosting our ANDYSMANCLUB awareness run at Delamere Forest, made possible through an existing partnership with Forestry England. This event offered a brilliant opportunity to connect with the public in a fresh environment and further promote our message.
Additionally, 2024 marked our debut in the Great North Run, having secured our first official race package — providing another powerful platform to raise awareness.
In 2025, we hope to secure further opportunities for people to take part in events that support our efforts to raise awareness. We’re aiming to be involved in the following key events: the Great North Run, ABP Southampton Marathon, Great Birmingham Run, and the AJ Bell Great Scottish Run.
In addition to the events we organise ourselves, we’re incredibly fortunate to have an amazing community of supporters across the UK who consistently go above and beyond to raise awareness and vital funds for ANDYSMANCLUB. We want to extend our heartfelt thanks to every single person who hosts events, organises awareness activities, and helps to spread our message far and wide.
Many of those who support us have sadly experienced the loss of a loved one to suicide. We are truly honoured that they choose to stand with us in our mission to prevent others from facing the same heartbreak. Their strength, generosity, and dedication mean the world to us.
Community and National Partnerships
Throughout the year, we have collaborated with a wide range of regional businesses and organisations to raise awareness of suicide prevention and the work of ANDYSMANCLUB. These partnerships play a crucial role in embedding our groups within local communities and ensuring we remain accessible and relevant to the men we support.
Each ANDYSMANCLUB group continues to actively build relationships within its own community, helping to create strong, local networks across all parts of the UK. The ongoing support from organisations, communities, and individuals in these areas has been truly outstanding, and we remain committed to strengthening these vital connections.
In addition to our local engagement, we have also developed several strategic partnerships at a national level. A selection of these is highlighted below:
Rail Industry
We have established a dedicated task force within the rail industry, set to meet quarterly, aimed at encouraging deeper collaboration between our partners on joint initiatives. This approach aligns well with the broader GB Rail initiative and has already reinforced strong, strategic relationships across the sector. Key partners include:
TransPennine Express (train wrap completed)
Northern
ScotRail
Network Rail
GB Railfreight (multiple train wraps)
Freightliner (train wraps)
LNER, Southern, C2C, Atkins Realis, and Hitachi
Football Clubs
We continue to work closely with partner football clubs to support awareness days and, where appropriate, secure access to venues for key events. Our strongest relationships remain with:
Manchester City, Manchester United, Rotherham United, Sheffield Wednesday, Doncaster Rovers, and Raith Rovers
Additionally, we maintain informal but positive ties with a number of other clubs, including Leeds United and Huddersfield Town and many smaller community clubs that are equally as important to us.
Clear Channel
Following a series of national presentations, Clear Channel provided us with two months of complimentary advertising space. From December onwards, our messaging has been prominently featured on Clear Channel platforms across the country.
Pirtek
Pirtek has supported us through nationwide talk deliveries at their centres, the recording of a podcast with Ollie Ollerton, participation in all major conference events, and semi-regular donations.
DrinkAware
A formal charity partnership has been launched, featuring awareness talks from our team and educational sessions from theirs. A high-profile celebrity collaboration is also planned for Q2 2025.
BoohooMAN
BoohooMAN now regularly features our content on awareness days, and discussions are underway regarding a potential clothing collaboration.
Generali
The organisation has provided donations and highlighted our work during key awareness days.
French Embassy
We delivered presentations to the French Embassy and contributed a formal report and study on ANDYSMANCLUB, which has been shared with the central government in Paris.
IKEA
Virtual presentations have been delivered to IKEA staff around all key awareness days, weeks, and months, further embedding our messaging across their workforce.
Sky TV
Employee presentations at Sky’s London HQ are scheduled for Q2 2025.
NEXT
Our planned clothing collaboration has been rescheduled for early next year.
OddBalls
A dedicated range of AMC-branded boxer shorts was released, with the majority sold out before year-end.
Softy Tissues
We have entered into a three-year brand collaboration with Softy Tissues, set to launch in the coming months.
41 Club
Our official partnership with 41 Club begins in May 2025, with planned fundraising and awareness campaigns.
UK Parliament
Support from over 30 MPs continues to grow. Another parliamentary visit is scheduled for June 2025, with discussions to present a formal petition or seek backing on a specific issue.
SPL Powerlines
We have delivered talks from maintenance teams through to board level, and a significant donation has been received in support of our work.
Apache
Apache has provided a major donation, with further presentations in planning stages.
Ford
A Ford truck has been fully wrapped in AMC branding, expanding our visibility on UK roads.
CargoLux
We have initiated a new partnership with international freight airline CargoLux.
Booker
Booker has hosted a series of nationwide talks. Three vehicles have been wrapped in AMC branding, with awareness events and presentations following these vehicles on a coordinated relay route.
Yorkshire Choice Awards
We are proud to have been selected as the official charity partner for the 2025 Yorkshire Choice Awards.
Global (Make Some Noise)
Building on our existing relationship with Global’s Make Some Noise campaign, their staff continue to engage in training and upskilling sessions with us. We have also been invited to appear on various podcasts, including Who We Are Now hosted by Richard and Izzy Hammond.
Income for the year was £3,671,922 (2023: £2,148,116) an increase of £1,523,806 (71%). This very substantial increase was mainly due to increased donations (£1,401,590). We are very grateful to our supporters for their continued generosity.
Expenditure for the year was £2,154,488 (2023: £1,091,040) an increase of £1,063,448 (97%).
The surplus for the year was £1,517,434 (2023 £1,057,076).
At 31 December 2025, the total funds balance was £3,756,244 (2023 £2,238,810).
Reserves Policy
At the end of the financial year, the charity's free reserves, excluding fixed assets, stood at £3,713,154.
Andy’s Man Club maintains reserves to ensure operational continuity in the event of a reduction in donations or other income shortfalls. These reserves provide the charity with the financial capacity to continue its activities while alternative funding is sought, or, if necessary, to facilitate an orderly winding down of the organisation. Additionally, the reserves are intended to cover any costs associated with cessation and to provide flexibility for potential opportunities that may arise.
Further details regarding the reserve provision are outlined in our Reserves Policy, which is available upon request.
As per the agreed Reserves Policy, the charity’s reserves should fall within a range of £1,185,000 to £2,290,000.
Currently, our reserves significantly exceed the upper limit of this range, and there are no concerns about their adequacy. However, as the reserves are higher than required, we plan to utilise these funds to accelerate the expansion of our clubs and advance the charity’s objectives.
The increase in reserves is primarily due to the growth of our income, which continues to exceed expectations. As we expand our network of clubs, our income continues to rise. Awareness in new areas where clubs are established often leads to increased fundraising activities. We continue to increase our expenditure year on year to deliver more services to more men but this tends to increase awareness in new areas and hence additional fundraising is achieved. We recognise that this will not continue indefinitely and we maintain our prudent approach to committing expenditure. Trustees monitor the financial position closely.
Moving forward, we will continue to plan for the reduction of reserves as we grow, while being mindful of the possibility that our current income levels may not be sustainable in the long term. See section below for more details.
Investment Policy and Objectives
The Trustees are empowered to invest in a range of assets, ensuring that the charity’s immediate financial needs are met while also prioritising its long-term stability and security.
In alignment with the Reserves Policy outlined below, the Trustees are committed to maintaining sufficient cash reserves. They are also working to implement strategies that diversify financial risk across multiple institutions, while actively seeking opportunities to generate returns that will support the ongoing sustainability of Andy’s Man Club.
Financial Overview
Our reserves policy was originally developed to ensure that we maintain sufficient funds for the day-to-day operations of Andy’s Man Club. However, as a result of our significant expansion in the number of clubs and the growing public awareness of our cause, we have seen a considerable increase in support. This has led to additional donations and funding, causing our cash balances to exceed the initial target set in our policy. The Trustees are committed to managing these funds effectively and ensuring the right balance between financial stability and future growth.
The table below illustrates how our income has increased each year, with corresponding rises in expenditure in the following year, reflecting the direct costs associated with this expansion.
| 2020 | 2021 | 2022 | 2023 |
Income | 314,057 | 522,274 | 1,087,088 | 2,148,116 |
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|
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| 2020 | 2021 | 2022 | 2023 |
Expenditure | 158,675 | 367,994 | 600,687 | 1,091,040 |
While the Trustees recognise the importance of continuing to grow in order to reach more men and raise awareness of our cause, we are also aware that this rapid growth in income may not be sustained indefinitely. We anticipate that at some point, the rate of income growth will slow, and our cash balances will stabilise. To plan for this eventuality, we have developed a comprehensive five-year financial strategy, which outlines how we intend to balance and manage our funds in a sustainable way, ensuring the continued expansion and long-term financial health of Andy’s Man Club.
In summary, while our current cash balance exceeds the targets outlined in our reserves policy, it reflects our strategic decision to build a solid foundation for future growth, ensure the sustainability of our services, and meet the increasing demand for our support. We are confident that this approach will allow Andy’s Man Club to remain resilient, adaptive, and capable of supporting men in need for many years to come.
As previously highlighted, we are currently holding a substantial balance of funds, which exceeds the target set in our reserves policy. This higher than anticipated cash balance is primarily a result of our rapid and ongoing expansion, which has outpaced initial forecasts. As we continue to grow, we are taking proactive steps to ensure we have the necessary resources to support this expansion, both in terms of infrastructure and strategic planning. This includes covering the initial costs of opening new clubs, increasing staff capacity, and addressing the growing demand for our services nationwide. These efforts require a robust financial buffer to guarantee sustainability and readiness for unforeseen circumstances.
There are several key reasons why Andy’s Man Club maintains higher than usual cash balances compared to other charities. These reasons are specifically aligned with our organisation's needs and growth trajectory:
1. Rapid Expansion of Clubs
As we continue to open new clubs across various regions, the associated costs—such as venue rental, staff hiring, and the purchase of materials—can be substantial. A higher cash balance ensures that we have sufficient funds to support these expansion activities without jeopardising the operational stability of our existing clubs.
2. Sustainability of Services
To provide consistent, high-quality services to the men who rely on us, we must plan for potential future funding gaps. These gaps may arise due to fluctuations in donation levels, seasonal variations, or unforeseen disruptions in fundraising. By maintaining a higher cash reserve, we ensure the long-term sustainability and continuity of our services, even during challenging financial periods.
3. Readiness for Unforeseen Circumstances
Like any organisation, we face the possibility of unexpected challenges, such as economic downturns, changes in government funding, or sudden spikes in demand for our services. A larger cash reserve allows us to respond quickly and effectively to unforeseen events, ensuring that we can continue providing our services without disruption, even in times of crisis.
4. Building Public Trust and Financial Stability
Holding a higher-than-necessary cash balance demonstrates our financial stability and ability to fulfill our mission over the long term. This fosters trust among our donors and supporters, ensuring that they feel confident in their contributions. It also helps to build long-term relationships with individual donors and corporate sponsors, enhancing our financial security.
5. Preparedness for Increased Demand
The demand for mental health support services, particularly for men, may increase significantly due to factors such as economic pressures, social challenges, or public health issues. A larger cash reserve enables us to better respond to this increased demand, ensuring we are able to meet the needs of all individuals who seek support, without turning anyone away due to financial constraints.
6. Investment in Future Growth
With a vision for sustained and impactful growth, Andy’s Man Club is positioning itself for larger-scale initiatives, such as national campaigns or significant partnerships. These projects often require substantial upfront costs or multi-year commitments. A higher cash balance provides the flexibility to undertake these ambitious projects while safeguarding the organisation’s financial health.
The charity is private company, limited by guarantee, registered number 11118153, and is governed by its Memorandum and Articles of Association dated 19 December 2017.
The charity is registered with the Charity Commission for England and Wales, registered 23 August 2018 under charity number 1179647.
The charity is registered with the Office of the Scottish Regulator as a Scottish charity, registered 11 January 2022 under Scottish charity number SC051485.
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:
Recruitment and Appointment of Trustees
The Trustees of Andy’s Man Club also serve as the Directors under company law. As outlined in our governing document, the charity must have a minimum of two Trustees, with no specified upper limit. At the close of 2024, the Board was composed of four Trustees.
Trustees are appointed for three-year terms, after which they may be re-elected. There is no limit on the number of terms a Trustee can serve.
The Chair, in collaboration with the other Trustees, actively seeks out candidates with the necessary skills and expertise to enhance the Board. Prospective Trustees undergo an interview process conducted by the Chair, with other Trustees involved as appropriate. Candidates are also invited to attend a Board meeting to assess the alignment between their skills and the needs of the organisation.
Following a successful interview, appointments are formalised by a resolution of the Board, and all requisite documentation is completed.
Induction and Training of New Trustees
New Trustees are provided with detailed information about the charity, their specific roles, and access to essential documents and communication systems upon appointment. To help them fully understand the organisation’s operations, new Trustees are encouraged to spend time with staff and become familiar with the charity’s day-to-day functions. Throughout this process, the General Manager and other staff members offer full support to ensure a smooth transition.
Organisational Structure
The Board of Trustees meets approximately six times per year, or more frequently as needed to address urgent matters. Trustees are responsible for defining the charity’s strategic direction, setting policies, and overseeing operations from a governance standpoint.
Specific roles within the Board include Chairman, Treasurer, and Secretary. Both the Chairman and the Treasurer provide regular reports to the Board regarding key issues affecting the charity. These updates occur during scheduled meetings and, when necessary, in between meetings.
The Chairman maintains ongoing communication with the key management namely general manager to ensure smooth governance and operational reporting. The Treasurer similarly engages with the general manager and finance staff to monitor effective financial management.
In January 2024, Andy’s Man Club employed 21 staff members. By year-end, the team had grown to 35.
Wider Network
We sincerely value the incredible contribution of our dedicated network of volunteer facilitators, who deliver our groups across the UK. Their commitment is at the heart of ANDYSMANCLUB’s success, and we are sincerely grateful for the time, energy, and compassion they bring to our mission.
We are equally thankful to the organisations that generously provide safe, welcoming spaces for our weekly sessions. Their continued support plays a vital role in enabling us to reach and support men who need us.
By the end of 2024, more than 2,400 facilitators had given tens of thousands of volunteer hours, all in service of our shared goal: improving the mental health and wellbeing of men across the country
Liability of members
The liability of members, in the event of the charity winding up, is limited to the sum of £10.
In accordance with the company's articles, a resolution proposing that BK Plus Audit Limited be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Andys Man Club Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of Andys Man Club Limited (the ‘charity’) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does 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. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain 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; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements 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 taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector;
We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;
We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
Ensured laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
Making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and
Understanding the design of the company's remuneration policies.
To address the risk of fraud through management bias and override of controls, we;
Performed analytical procedures to identify any unusual or unexpected relationships;
Tested journal entries to identify unusual transactions;
Assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias; and
Investigated the rationale behind significant or unusual transactions.
In response to the risks of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
Agreeing financial statement disclosures to underlying supporting documentation;
Reading the minutes of meetings of those charged with governance;
Enquiring of management as to actual and potential litigation and claims; and
Reviewing correspondence with HMRC, relevant regulators and the company's legal advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from the financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 20 to 29 form part of these financial statements.
The notes on pages 20 to 29 form part of these financial statements.
Andys Man Club Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is : Croft Myl, West Parade, Halifax, West Yorkshire, HX1 2EQ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation 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:
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Tangible fixed assets costing in exces of £1,000 are capitalised and included at cost, including any incidental costs of acquisition.
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.
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Many of the venues across the country are offered to Andy’s Man Club rent free. Our model assumes around 80% of venues will be provided on this basis. The value of the rent waived in 2024 has been calculated at £323,550 as measured at fair value as permitted by section 6 of the charity SORP. See note 7.
Other fund raising costs relate to donation platform fees incurred during the year.
The value of donated rent relates to the fair value of rent waived on premises used for Andy’s Man Club meetings. See note 3.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
Trustees expenses
During the year trustees expenses of were paid £1,970 (2023 : £453) in respect of travel costs reimbursed, these costs were incurred in the performance of their trustee duties.
The average monthly number of employees during the year was:
The number of staff, expressed as a head count at 31 December 2024, was 35 (2023 : 21).
The remuneration of key management personnel was as follows:
The key management personnel of the charity have been identified as:
General Manager
Head Area Lead - England and Wales
Head of Innovation and Technology
Senior Project Development Champion
Head of Admin
Head of Events
Head of Marketing and Partnerships
The aggregate employment benefits, including employer's national insurance and pension contributions, for these key management personnel for the year are shown above. The salaries of the key management are set and reviewed by the trustees.
The charity received free advertising during the year, as detailed on pages 4 to 6 of the accounts.
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 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 (2023 - none).
The charity had no material debt during the year.
In common with many businesses of our size and nature we use our auditor to assist with the preparation of the financial statements.