The Men's Advisory Project Charity Accounts

COMPANY REGISTRATION NUMBER: NI038175

CHARITY REGISTRATION NUMBER: NIC105833

The Men's Advisory Project

Company Limited by Guarantee

Financial Statements

31 March 2025

The Men's Advisory Project

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent auditor's report to the members	5

Statement of financial activities (including income and expenditure account)	10

Statement of financial position	11

Notes to the financial statements	12

The Men's Advisory Project

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2025 .

Reference and administrative details

Registered charity name	The Men's Advisory Project

Charity registration number	NIC105833

Company registration number	NI038175

Principal office and registered	Floor 5
office	Glendinning House
	6 Murray Street
	Belfast
	BT1 6DN

The trustees

	Dr Pauline Irving
	Ms Margaret McIlvenny
	Ms Patricia Lewsley Mooney CBE
	Mr Peter McGowan
	Mr Robert Magee
	Mr Jake McKibbin
	Ms Lorna Smyth

The Men's Advisory Project is a registered charity operating across Northern Ireland. The Trustees, who also serve as the Board of Management, are responsible for the overall governance, strategic direction and financial stewardship of the organisation. Details of Trustees, senior management and professional advisors are set out elsewhere in this report.

Auditor	Hill Vellacott
	Chartered accountants & statutory auditor
	22 Great Victoria Street
	Belfast
	BT2 7BA

Bankers	Co-Operative Bank
	PO Box 250
	Delf House
	Southway
	Skelmersdale
	WN8 6WT

Structure, governance and management

The Men's Advisory Project is governed by a Board of Trustees who meet regularly and are responsible for compliance with charity law, financial oversight, safeguarding assurance and strategic planning. During the reporting period, the Board expanded its membership to strengthen skills and experience across governance, finance, safeguarding and public service delivery.

Trustees actively oversee organisational performance, financial controls and compliance with regulatory and ethical standards. Key strategic and operational risks are identified, reviewed and monitored regularly by the Board, with mitigating actions implemented through formal policies, procedures and management controls.

The Board remains committed to strengthening governance further and continues to recruit additional Trustees in recognition of the increasing scale, complexity and risk profile of MAP's work.

Objectives and activities

The Men's Advisory Project exists to support men and boys affected by domestic and sexual abuse through specialist, trauma-informed services, advocacy and partnership working.

The Charity's objectives are;

- to provide direct emotional, therapeutic and crisis support to male victims of domestic and sexual abuse;

- to promote safety, recovery and long-term wellbeing;

- to put men in touch with organisations that can help them further;

- to increase awareness of male victimisation and challenge barriers to disclosure;

- to influence policy and practice to ensure equitable access to protection and recovery services;

- to advocate for and alongside the men we support and provide space for these men.

In setting these objectives and delivering activities, the Trustees have had due regard to the Charity Commission's guidance on public benefit. MAP's work directly contributes to the relief of distress, the protection of vulnerable individuals and the promotion of health and wellbeing.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Demand for MAP's services continued to rise throughout the reporting year. The organisation supported over 1,000 men in meaningful service provision, representing a significant increase compared to previous years and reflecting both unmet need and increased willingness among men to disclose abuse.

Volunteer counsellors continued to deliver a substantial proportion of counselling hours and remain central to service delivery. Trustees formally acknowledge the exceptional commitment of volunteers and staff who work daily with individuals presenting with complex trauma, safeguarding concerns and suicide risk.

During the year, Trustees increased their focus on workforce development, supervision and training and reaffirmed the position that trauma and counselling work is skilled, regulated professional practice. The Board continues to seek more sustainable funding models that reduce reliance on unpaid labour in core service delivery.

MAP remains the only regional specialist service for male victims of domestic abuse in Northern Ireland, a position that reflects both the importance of the organisation and a continuing systemic gap in statutory provision.

Financial review

The charity remained financially viable during the reporting period, despite a challenging funding environment characterised by short-term, restricted and project-based income streams. Income was derived primarily from statutory funding bodies, local commissioning arrangements, charitable trusts and individual donors.

The Trustees exercised careful oversight of expenditure, cash flow and financial controls throughout the year. The Trustees have reviewed the charity's reserves position and consider it appropriate and proportionate to the organisation's current level of risk, planned activities and operational commitments.

The Trustees gratefully acknowledge the continued support of funders across health, justice, housing and community safety, while noting that long-term sustainability remains a strategic priority.

Plans for future periods

The Trustees' priorities for the coming period are to:

- Secure longer-term, sustainable funding arrangements;

- Expand trauma-informed services for men and boys;

- Strengthen workforce capacity, supervision and training;

- Continue advocacy for the equitable and actual inclusion of male victims in domestic and sexual abuse policy and strategy;

- Maintain robust governance, safeguarding oversight and regulatory compliance;

The Board recognises that rising demand reflects long-standing under-recognition of male victims and remains committed to pressing for systemic change alongside direct service delivery.

Trustees' responsibilities statement

The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations. In preparing this report, the Trustees confirm that they have taken reasonable steps to ensure that there are no relevant audit matters of which the auditors are unaware. Trustees' Acknowledgement The Trustees wish to thank MAP's staff, volunteers, partners and funders for their dedication and professionalism throughout the year. Above all, we acknowledge the men and boys who place their trust in the organisation. Their experiences underpin MAP's mission and reinforce the urgency of ensuring fair, inclusive and effective responses to domestic and sexual abuse.

Auditor

The trustees' annual report and the strategic report were approved on 9 December 2025 and signed on behalf of the board of trustees by:

Ms Patricia Lewsley Mooney CBE

Trustee

The Men's Advisory Project

Company Limited by Guarantee

Independent Auditor's Report to the Members of The Men's Advisory Project

Year ended 31 March 2025

Opinion

We have audited the financial statements of The Men's Advisory Project (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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: - give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act (Northern Ireland) 2008.

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.

Conclusions relating to going concern

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. 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. In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 the audit:

- the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

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 trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act (Northern Ireland) 2008 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.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes 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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach was as follows: We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to: - the charitable status of the Charity and its registration with The Charity Commission for Northern Ireland under the Charities Act (Northern Ireland) 2008 and the Charities Act (Northern Ireland) 2013; - compliance with the Charities SORP (FRS 102) (second edition - October 2020) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2020); - data protection laws (including UK General Data Protection Regulation (GDPR)); and - safeguarding of children and young people. We assessed the risks of material misstatement in respect of fraud with the consideration of: - the Charity's own assessment of the risks that irregularities may occur either because of fraud or error that was approved by the trustees; - the results of our enquiries of management and the trustees about their own identification and assessment of the risks of irregularities; - any matters we identified having obtained and reviewed the Charity's documentation of their policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; and - the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above. - we considered the opportunities and incentives that may exist within the charity for fraud and identified the greatest potential for fraud in the areas of the controls covering the application of funds to the restricted purposes specified by the funders and in which management is required to exercise significant judgement, such as disclosure of adjusting items. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. - we also obtained an understanding of the legal and regulatory framework that the Charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included NI Charity legislation (including the regulator, The Charities Commission for Northern Ireland) and the Charity SORP. - in addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Group's ability to operate or to avoid a material penalty. This included data protection and safeguarding. - we made enquiries of management and those charged with governance and reviewed minutes of the trustee's meetings and enquired about any communications with the charity regulator. Audit procedures designed to respond to the risks of fraud - we considered the risk of fraud through transactions outside the normal course of transactions by noting anything that was unusual in nature or size and enquired about such transaction to gain an understanding of their nature; - based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud and other irregularities. - we reviewed the operation of the controls within the charity over expenditure in general and of the allocation of expenditure to the restricted funds and the segregation of duties within those controls, together with substantive testing and analytical review and incorporating an element of unpredictability in the selection of the nature, timing and extent of audit procedures. - we evaluated the selection and application of accounting policies by the Charity, particularly those related to subjective measurements, that may be indicative of fraudulent financial reporting. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report

This report is made solely to the charity's members, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so that we might state to the charity'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 charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Conor McCaffery ACA

(Senior Statutory Auditor)

For and on behalf of

Hill Vellacott

Chartered accountants & statutory auditor

22 Great Victoria Street

Belfast

BT2 7BA

9 December 2025

The Men's Advisory Project

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	196,704	20,900	217,604	130,904
Investment income	6	1,351	–	1,351	934
Other income	7	7,957	–	7,957	5,200
		---------	--------	---------	---------
Total income		206,012	20,900	226,912	137,038
		---------	--------	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of raising donations and legacies	8	170,107	26,222	196,328	169,815
Expenditure on charitable activities		9,10	15,449	6,000	21,449	13,494
			---------	--------	---------	---------
Total expenditure			185,556	32,222	217,777	183,309
			---------	--------	---------	---------

	---------	--------	---------	---------
Net income/(expenditure) and net movement in funds	20,456	( 11,322)	9,135	( 46,271)
	---------	--------	---------	---------

Reconciliation of funds

Total funds brought forward	142,496	68,386	210,882	257,153
	---------	--------	---------	---------
Total funds carried forward	162,952	57,064	220,016	210,882
	---------	--------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The Men's Advisory Project

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	14	7,308	7,784
Tangible fixed assets	15	545	1,372
		-------	-------
		7,853	9,156

Current assets

Debtors	16	5,430	47,493
Cash at bank and in hand		224,776	162,791
		---------	---------
		230,206	210,284

Creditors: amounts falling due within one year	17	18,042	8,558
		---------	---------
Net current assets		212,164	201,726
		---------	---------
Total assets less current liabilities		220,017	210,882
		---------	---------
Net assets		220,017	210,882
		---------	---------

Funds of the charity

Restricted funds		57,064	68,386
Unrestricted funds		162,952	142,496
		---------	---------
Total charity funds	19	220,016	210,882
		---------	---------

These financial statements were approved by the board of trustees and authorised for issue on 9 December 2025 , and are signed on behalf of the board by:

Ms Patricia Lewsley Mooney CBE

Trustee

The Men's Advisory Project

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Floor 5, Glendinning House, 6 Murray Street, Belfast, BT1 6DN.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Web page design	-	5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment	-	33% straight line
Office equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The Men's Advisory Project is a company limited by guarantee and accordingly does not have share capital. Every member of the company undertakes to contribute such an amount as may be required, not exceeding £1, to the assets of the company in the event of it being wound up while he or she is a member or within one year after he or she ceases to be a member.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	146,776	900	147,676

Grants

Grants	49,928	20,000	69,928
	---------	--------	---------
	196,704	20,900	217,604
	---------	--------	---------

Unrestricted Funds	Restricted Funds	Total Funds 2024
£	£	£

Donations

	Donations	28,064	3,000	31,064

Grants

Grants	87,790	12,050	99,840
	---------	--------	---------
	115,854	15,050	130,904
	---------	--------	---------

6. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	1,351	1,351	934	934
	-------	-------	----	----

7. Other income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
SHIP Project	7,957	7,957	5,200	5,200
	-------	-------	-------	-------

8. Costs of raising donations and legacies

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Staff salaries	110,017	–	110,017
Employer pension	12,271	–	12,271
Rent	11,721	–	11,721
Electricity	2,909	–	2,909
Depreciation & Amortisation	652	652	1,303
Insurance	1,642	–	1,642
Computer & Software	3,962	–	3,962
Advertising	285	–	285
Telephone and fax	2,545	–	2,545
Stationary & Sundries	24,014	–	24,014
Counsellor/volunteer expenses	89	25,570	25,659
	---------	--------	---------
	170,107	26,222	196,328
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Staff salaries	111,366	–	111,366
Employer pension	4,466	–	4,466
Rent	11,721	–	11,721
Electricity	3,432	–	3,432
Depreciation & Amortisation	1,431	1,431	2,862
Insurance	2,076	–	2,076
Computer & Software	4,339	–	4,339
Advertising	1,003	–	1,003
Telephone and fax	2,400	–	2,400
Stationary & Sundries	6,636	–	6,636
Counsellor/volunteer expenses	1,032	18,482	19,514
	---------	--------	---------
	149,902	19,913	169,815
	---------	--------	---------

9. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Support costs	36	–	36
Governance costs	15,413	6,000	21,413
	--------	-------	--------
	15,449	6,000	21,449
	--------	-------	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Support costs	36	–	36
Governance costs	8,618	4,840	13,458
	-------	-------	--------
	8,654	4,840	13,494
	-------	-------	--------

10. Expenditure on charitable activities by activity type

	Activities undertaken directly	Total funds 2025	Total fund 2024
	£	£	£
Support costs	36	36	36
Governance costs	21,413	21,413	13,458
	--------	--------	--------
	21,449	21,449	13,494
	--------	--------	--------

11. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

	2025	2024
	£	£
Amortisation of intangible assets	476	456
Depreciation of tangible fixed assets	827	2,406
	----	-------

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	110,017	111,366
Employer contributions to pension plans	12,271	4,466
	---------	---------
	122,288	115,832
	---------	---------

The average head count of employees during the year was 3 (2024: 3 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Administrative staff	3	3
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

One or more trustees has been paid remuneration or received other benefits from employment with the charity or a related entity.

	Supervision	Programme delivery	Total
	£	£	£
P Irving	808	–	808
M McIlvenny	1,252	–	1,252
	-------	----	-------
Total	2,060	–	2,060
	-------	----	-------

14. Intangible assets

	Web page design
	£
Cost
At 1 April 2024 and 31 March 2025	9,520
	-------
Amortisation
At 1 April 2024	1,736
Charge for the year	476
	-------
At 31 March 2025	2,212
	-------
Carrying amount
At 31 March 2025	7,308
	-------
At 31 March 2024	7,784
	-------

15. Tangible fixed assets

	Computer equipment	Office equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	4,438	6,429	10,867
	-------	-------	--------
Depreciation
At 1 April 2024	3,902	5,593	9,495
Charge for the year	328	499	827
	-------	-------	--------
At 31 March 2025	4,230	6,092	10,322
	-------	-------	--------
Carrying amount
At 31 March 2025	208	337	545
	-------	-------	--------
At 31 March 2024	536	836	1,372
	-------	-------	--------

16. Debtors

	2025	2024
	£	£
Trade debtors	2,750	38,765
Prepayments and accrued income	1,756	1,854
Other debtors	924	6,874
	-------	--------
	5,430	47,493
	-------	--------

17. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,891	96
Accruals and deferred income	10,536	5,128
Social security and other taxes	2,432	2,218
Pension	1,183	1,116
	--------	-------
	18,042	8,558
	--------	-------

18. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 12,271 (2024: £ 4,466 ).

19. Analysis of charitable funds

Unrestricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
Unrestricted funds	142,496	206,012	(185,556)	162,952
	---------	---------	---------	---------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
Unrestricted funds	179,064	121,988	(158,556)	142,496
	---------	---------	---------	---------

Restricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
Restricted funds	68,386	20,900	(32,222)	57,064
	--------	--------	--------	--------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
Restricted funds	78,089	15,050	(24,753)	68,386
	--------	--------	--------	--------

20. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Intangible assets	7,308	–	7,308
Tangible fixed assets	545	–	545
Current assets	173,141	57,064	230,205
Creditors less than 1 year	(18,042)	–	(18,042)
	---------	--------	---------
Net assets	162,952	57,064	220,016
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Intangible assets	7,784	–	7,784
Tangible fixed assets	1,372	–	1,372
Current assets	141,898	68,386	210,284
Creditors less than 1 year	(8,558)	–	(8,558)
	---------	--------	---------
Net assets	142,496	68,386	210,882
	---------	--------	---------