The trustees present their annual report and financial statements for the year ended 31 December 2025.
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 set out in our governing document, ANDYSMANCLUB exists to promote and protect the mental health and wellbeing of men facing challenges that adversely affect their mental health, with the ultimate aim of helping to prevent male suicide. We achieve this by providing free, peer-to-peer support and raising awareness of men's mental health, helping to reduce stigma and encourage men to seek support when they need it.
Through our nationwide network of clubs across the United Kingdom, we provide safe, non-judgemental spaces where men aged 18 and over can come together to share their experiences, discuss their challenges openly, and support one another. By encouraging connection, understanding and a sense of belonging, we aim to ensure that no man has to face life's struggles alone.
The table below sets out the number of clubs operating at the end of each calendar year, together with the number of men who attended our sessions during the corresponding period.
Ten years after our first club opened its doors, our mission remains as important as ever. The men we exist to support deserve a Board that will continue to protect, strengthen and champion the lifeline that so many rely on.
| 2024 | 2025 | Growth |
Number of Clubs | 236 | 333 | 41.1% Increase |
Number of men attending | 218,112 | 278,000 | 27.5% Increase |
One of the most significant achievements in our journey has been the continued growth of the ANDYSMANCLUB network across the UK. While attendance figures provide an indication of our reach, the true impact of ANDYSMANCLUB is reflected in the experiences of the men who attend our groups. Feedback received throughout the year continued to highlight the importance of having a safe, non-judgemental space where men can speak openly, build meaningful connections and access support from others who have faced similar challenges. Many attendees described the groups as a vital source of support during difficult periods in their lives, reinforcing the value of early intervention and peer-to-peer support within local communities. Expanding our reach remains central to our mission, enabling us to support more men and ensure that help is available in communities where it is needed most.
As we move into 2026, we remain focused on extending our presence into new areas, helping to address gaps in provision and make our support accessible to even more men. We recognise that establishing new clubs requires careful planning, dedicated volunteers, and a sustainable foundation. As such, we are committed to ensuring that every new club is equipped to deliver the same high-quality, peer-to-peer support that men have come to expect from ANDYSMANCLUB. The Trustees also intend to further strengthen impact measurement, including improved reporting on attendance trends, first-time attendees, volunteer engagement, safeguarding themes and qualitative feedback from men using the service.” For risk: “Controls include regular review of the risk register, safeguarding thematic reporting to the Board, financial monitoring against budget, trustee oversight of reserves and ongoing review of recruitment”.
We are incredibly proud of the progress we have made to date and remain ambitious about the opportunities ahead as we continue to grow our impact and work towards preventing male suicide.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Staff Team Development
During 2025, we expanded our staff team to 48 employees, strengthening our ability to support the significant growth of the organisation and extend our reach to more men across the UK.
As we look ahead to 2026, we plan to further develop our workforce through the introduction of new roles across our Finance, Events and Data teams. These additions will help strengthen the organisation's infrastructure, enhance operational effectiveness, and ensure we can continue meeting the growing demand for our services. The expansion of our team has also enabled us to place a greater focus on maintaining the quality, consistency and sustainability of support delivered across our network of clubs.
Throughout the year, our weekly sessions recorded more than 278,000 attendances, with 23,321 men first time attendees. We began the year with 236 clubs and ended 2025 with 333 clubs operating nationwide, reflecting the continued demand for our peer-to-peer support model.
Our online support platform, originally established during the COVID-19 pandemic, remains an integral part of our service offering. It continues to provide vital support for men who do not have access to a local club or who are unable to attend sessions in person.
In addition, we delivered thousands of awareness presentations across the UK, helping to challenge the stigma surrounding men's mental health, promote open conversations, and encourage more men to seek support when they need it.
Data and Digital Systems
The Digital & Data Team played a key role in supporting the continued growth and operational effectiveness of ANDYSMANCLUB throughout 2025. The team’s focus has been on strengthening the organisation’s digital infrastructure, improving data quality, and developing systems capable of supporting a growing national charity. Alongside day to day operational support, significant effort has been invested in creating more scalable and sustainable processes across multiple departments.
A major milestone during 2025 was the development and launch of the ESB CRM platform. Following extensive planning, development, testing, and stakeholder engagement, ESB went live in June and has since become a central operational system for the organisation. The platform has provided a foundation for managing facilitator, club, volunteer, partnership, and training data in a more structured and consistent way, while reducing reliance on manual processes and disconnected spreadsheets.
The introduction of ESB has also significantly strengthened AMC’s safeguarding capabilities. By centralising information, improving record keeping, and creating more consistent processes, the organisation now has greater visibility of safeguarding related information and operational activity. This has improved the ability to identify trends, manage risk, maintain accurate records, and ensure relevant information is accessible to authorised staff when required. The platform has also provided a more robust audit trail, supporting accountability, governance, and compliance across safeguarding processes.
The team has continued to expand the organisation’s reporting and data capabilities, improving access to operational insights through dashboards, attendance reporting, and management information. Work has been undertaken to improve data quality, strengthen governance processes, and provide more meaningful information to support decision making at both operational and strategic levels.
Looking ahead, the Digital & Data Team will continue to build on the foundations established during 2025. Priorities include further development of ESB, increased use of automation and self service processes, enhanced safeguarding and reporting capabilities, and the continued strengthening of AMC’s digital infrastructure to support future growth, organisational resilience, and the delivery of safe and effective support to men across the UK.
Safeguarding
Safeguarding remains a key priority for the charity and is embedded throughout our operations. Throughout 2025, we continued to strengthen our safeguarding framework through policy development, training, governance oversight and investment in systems designed to support effective record keeping and case management. Safeguarding matters are regularly reported to and reviewed by the Board to ensure appropriate oversight and continuous improvement.
The introduction of our new CRM platform has further enhanced our ability to manage safeguarding information securely, maintain accurate records and support effective decision-making. As the charity continues to grow, we remain committed to ensuring that our safeguarding arrangements evolve alongside the organisation, helping to provide a safe environment for the men, volunteers and staff who engage with ANDYSMANCLUB.
Development of Champions 2025/2026
We are currently developing and implementing a new volunteer role, known as ANDYSMANCLUB Champions, which will provide individuals with the opportunity to represent the charity at public events and within their local communities. The role has been designed to help increase awareness of men's mental health, strengthen engagement with stakeholders, and further enhance the charity's presence across the UK.
The development of the role has been supported extensively by Wrigley's Solicitors, particularly in relation to governance, policy development, safeguarding, and operational processes. This support has helped ensure that the role is introduced in a safe and sustainable manner, aligned with best practice across the voluntary sector.
The introduction of ANDYSMANCLUB Champions will establish a network of trained ambassadors located throughout the UK, enabling the charity to extend its reach, engage with more communities, and promote its mission to prevent male suicide and improve men's mental health and wellbeing.
Given the public facing nature of the role, a comprehensive framework of safeguarding measures, compliance requirements, training, and enhanced background checks will form a key part of the implementation process.
A pilot programme is scheduled to commence in 2026, allowing the charity to evaluate the effectiveness of the role, gather feedback, and refine the model before a planned national rollout by the end of 2026.
Social Media Performance Overview
Marketing continued to play a key role in advancing ANDYSMANCLUB's mission throughout 2025, strengthening the charity's position as a leading voice in men's mental health and suicide prevention across the UK. Across our social media channels, we achieved a combined increase of 71,318 followers, while our content reached more than 47.1 million people during the year.
Several campaigns delivered exceptional results. Among the most notable was The Longest Conversation, a 12-hour live-streamed awareness event held in Paternoster Square, London. The campaign reached more than 50,000 people online within the first 24 hours, in addition to the thousands who attended and engaged with the event in person throughout the day.
Our Christmas campaign, #GiveTheGiftOfConversation, also achieved significant impact. The campaign launch video generated more than 170,000 views, while over 600 venues signed up to display "I'm Happy to Chat" signage, helping to create opportunities for conversation and connection within communities across the country.
The launch of the new ANDYSMANCLUB website further enhanced our digital presence and accessibility. As a result, average monthly website traffic increased to 51,600 visitors, representing growth of 15,600 visitors compared with the previous year.
Together, these campaigns and digital initiatives significantly increased awareness of the charity's work, strengthened our national profile, and supported our ongoing efforts to encourage more men to seek support through the power of conversation.
Awareness & Events
Throughout 2025, ANDYSMANCLUB delivered a diverse programme of awareness events designed to engage communities, amplify conversations around men's mental health, and support our mission to prevent male suicide. These events provided valuable opportunities to connect with new audiences, strengthen our presence across the UK, and encourage more men to access support. These events also provided opportunities for communities, families and friends to come together.
Our events calendar began with participation in the ABP Southampton Marathon, held under the banner of In Darren's Footsteps in memory of a much-valued member of our staff team who sadly passed away in 2024. As our first major event in the South of England, it represented an important step in expanding awareness of the charity in new regions. The event was well supported by staff, facilitators, members and the wider public, with a small number of participant places carried forward into 2026.
In May, we hosted our annual Yorkshire Three Peaks Challenge, which once again attracted supporters from across the UK. Despite challenging weather conditions, more than 700 individuals registered to take part, with approximately 600 completing the challenge. The event continues to demonstrate the strength and dedication of the ANDYSMANCLUB community, bringing together participants travelling from across the country. We were also pleased to welcome the Rapid Relief Team (RRT), who provided complimentary refreshments to participants throughout the day and will continue their support in 2026.
One of the most significant awareness initiatives of the year was The Longest Conversation, a unique 12-hour live-streamed event held in central London. The duration of the event symbolised the estimated number of men lost to suicide each day in the UK. Throughout the day, a wide range of guests, including celebrities, comedians, influencers, charity representatives and mental health advocates, took part in discussions exploring men's mental health and the importance of accessible support. The event was hosted by several well-known presenters and reached more than 50,000 online viewers within its first 24 hours, alongside the many people who attended in person.
During the year, we also participated in three events within the Great Run Series: the Great Birmingham Run, the Great Scottish Run and the Great North Run. These events were selected to support awareness-building activities in areas where we are seeking to expand our reach and establish new support networks. The Great North Run once again proved to be our largest mass-participation event, attracting significant support from across the ANDYSMANCLUB community.
As part of our Mission Possible campaign, which encouraged individuals to challenge themselves and discover what is possible, our Chair, Luke Ambler, alongside Ambassador Jonny Mason, completed all five UK Ironman events. Their remarkable achievement generated significant awareness of the charity and led to an invitation to attend the Ironman World Championship in Nice as ambassadors. This provided a valuable platform to further raise awareness of ANDYSMANCLUB and its mission on an international stage.
We also continued to support Brew Trains across the country by attending events, engaging with communities and distributing "Have a Brew on Us" cards, accompanied by tea bags or coffee sachets and information about accessing support. Building on the success of this initiative, it has since evolved into our wider Brew & Chat campaign, enabling organisations and workplaces to host their own awareness events and encourage meaningful conversations about mental health.
Many of those who support ANDYSMANCLUB have experienced the devastating impact of losing a loved one to suicide. We are deeply grateful for their continued commitment to our mission and honoured that they choose to stand alongside us in helping to create a future where fewer families experience such loss. Their support, dedication and determination continue to inspire the work we do every day.
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:
This year we entered a unique partnership with 41 Club, serving as their president’s charity from April 2025 to April 2026. Highlights have included talks and presentations across their network, firewalks held nationwide, and the co-opening of a new ANDYSMANCLUB in Market Harborough, with another planned in Dunmow.
Howarth Timber has also been a strong partnership, with talks and presentations delivered across the business, a podcast collaboration, charity golf and fishing days nationwide, and ongoing promotion across all 37 sites.
It has also been another successful year in the rail industry, with further train wraps alongside Freightliner and GBRf, continued work with Network Rail and TransPennine, a new partnership with Hitachi, and strong progress with ScotRail in Scotland.
Our lobbying work has continued to grow, with involvement in both the London Assembly and UK Parliament mental health select committees. Relationships with MPs have strengthened further, alongside a new connection with Andy Burnham.
Drinkaware partnered with us on their mid-life men campaign, including an open discussion with Chris Kamara and a national media campaign during Mental Health Awareness Week.
Stagecoach has been another fantastic partnership, delivering bus wraps across multiple regions, alongside further transport collaborations with McCann’s Logistics, DHL, GXO and Rolls-Royce.
Bartec supported work that led to bin lorry wraps with Fife Council and Edinburgh Council, with further council partnerships developing nationwide.
Other highlights include collaboration with PureGym during Mental Health Awareness Week, support from Manchester United on awareness campaigns, continued collaborations with Next and Hype, and free attendance secured at Screwfix Live for the next five years.
Income for the year was £4,551,840 (2024: £3,671,922) an increase of £879,918 (24.0%). This substantial increase was due to increased donations of £490,998, fundraising events of £266,350 and investment income of £122,570. We are very grateful to our supporters for their continued generosity, enabling us to continue our vital work.
Expenditure for the year was £2,842,261 (2024: £2,154,488) an increase of £683,950 (31.7%).
The surplus for the year was £1,709,579 (2024: £1,517,434).
At 31 December 2025, the total funds balance was £5,465,823 (2024: £3,756,244).
Investment Policy and Objectives
The Trustees hold a broad investment mandate, balancing the charity's day-to-day financial needs against its long-term resilience. Cash reserves are maintained in line with the Reserves Policy below, and the Trustees are actively working to spread financial risk across multiple institutions. Where appropriate, they also seek to generate a return on held funds to support Andy's Man Club's continued growth and sustainability.
Reserves Policy
At the end of the financial year, the charity's free reserves (excluding fixed assets) stood at £5,389,754 (2024: £3,713,154).
Reserves serve a clear purpose: to protect the charity's ability to keep operating if income falls unexpectedly. They give us the breathing room to find alternative funding, manage any wind-down responsibly if ever required, and act on opportunities that support our mission.
Our agreed Reserves Policy sets a target range of £1,989,000 to £3,593,000. Our current position sits well above that upper limit and not a cause for concern, but a signal that we have resources available to put to work. The Trustees' intention is to deploy this surplus to accelerate club expansion and deepen the impact we have on men's mental health across the UK.
Why are reserves so high?
The short answer is that our income has grown faster than we anticipated. As new clubs open, they raise awareness in their communities, which in turn drives fundraising creating a reinforcing cycle of growth. We have increased expenditure year-on-year to reach more men, and that investment itself tends to generate further income in new areas.
We are clear that this pattern will not continue indefinitely. Growth will level out, and we manage our commitments accordingly, spending ambitiously but prudently, without assuming today's income levels are permanent. The Trustees keep the financial position under close review.
Our plan going forward is to bring reserves back within the target range through sustained, purposeful investment in the charity's expansion, details of which are set out in the section below.
A full copy of our Reserves Policy is available on request.
Future Plans
As set out above, our reserves currently exceed the upper limit of our target range. This is a direct consequence of growth that has consistently outpaced our own forecasts, more clubs, more awareness, more community fundraising. It is a positive position that requires active management.
Our priority is to accelerate expansion in a way that is sustainable, structured, and true to our core values and mission. The areas where we expect to commit significant resource include:
1. Opening New Clubs
Each new club carries upfront costs: venue arrangements, volunteer training, materials, and local coordination. We want to move quickly without cutting corners, and a strong cash position lets us do that confidently.
2. Growing our Team
As our network scales, so does the infrastructure needed to support it. Investment in staffing particularly in areas like operations, safeguarding, and community outreach is essential to maintaining the quality and consistency of what we offer.
3. Meeting Rising Demand
Awareness of men's mental health continues to grow, and with it, the number of men seeking support. We will not turn anyone away for financial reasons. Holding sufficient reserves means we can respond to demand spikes without compromising existing services.
4. Longer- term Initiatives
We have ambitions beyond individual clubs: national campaigns, strategic partnerships, and programmes that extend our reach. These take time and upfront investment to do well.
Financial Overview
We are conscious that our recent income growth has been exceptional, and we do not plan on that basis indefinitely. The Trustees take a deliberately cautious approach to long-term financial commitments, and we continue to monitor our position closely. Our goal is to bring reserves back within the target range over time, not by holding back, but by investing purposefully in growth that serves more men in more places.
The original Reserves Policy was designed for an earlier stage of the charity's development. As we have grown, our financial needs have evolved with us. The Trustees remain committed to keeping the policy under review and ensuring it reflects where ANDYSMANCLUB is today, and where we are heading.
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.
| 2022 | 2023 | 2024 | 2025 |
| £ | £ | £ | £ |
Income | 1,087,088 | 2,097,664 | 3,671,922 | 4,551,840 |
|
|
|
|
|
Expenditure | 600,687 | 1,062,813 | 2,154,488 | 2,842,261 |
|
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|
|
|
Surplus | 486,401 | 1,034,851 | 1,517,434 | 1,709,579 |
Looking Ahead
ANDYSMANCLUB exists for one reason: to make sure no man feels he has to face his struggles alone. Every financial decision we make, how we hold our reserves, how we plan our growth, how we invest in our infrastructure is made in service of that purpose.
The Trustees are clear about where we are. Our income has grown at a remarkable rate, and we are grateful for the extraordinary generosity of our supporters, fundraisers, and partners who have made that possible. But we do not take it for granted. We know that this rate of growth will not continue indefinitely, and we are planning accordingly.
To that end, we have developed a five-year financial strategy that sets out how we intend to manage our funds as the organisation matures. It will help us move from rapid expansion to sustainable scale, continuing to open new clubs, invest in our people, and deepen our impact, while bringing our reserves back within the target range over time. It is a plan built on ambition tempered by realism.
Our current cash position while higher than our policy target reflects deliberate and considered choices. It gives us the freedom to move quickly when opportunities arise, the resilience to absorb unexpected challenges, and the stability to make long-term commitments with confidence. We are not holding these funds cautiously; we are holding them purposefully, ready to deploy them in ways that will reach more men in more communities across the UK.
The need for what Andy's Man Club does has never been greater. Men's mental health remains chronically underfunded and under-discussed, and the consequences in lives lost and suffering endured are very real. We feel the weight of that, and it drives us to build an organisation that will still be here, still growing, and still making a difference long into the future. The Trustees are confident in the foundations we have built, grateful for the trust placed in us, and committed to honouring it.
The charity is a 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 ANDYSMANCLUB 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 2025, the Board was composed of Seven 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
During 2025, we successfully recruited and welcomed three new trustees to the Board. Each brings valuable experience and fresh perspectives, particularly in the areas of risk management, governance and strategic planning. Their expertise will help guide the charity as we continue to grow, ensuring we remain focused on delivering the best possible support to the men who rely on us.
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 Chief Operating Officer and other staff members offer full support to ensure a smooth transition.
The Board continues to review its skills and experience to ensure it remains well equipped to support the charity's future growth and strategic priorities.
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 Chair, Treasurer, and Secretary. Both the Chair 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 Chair maintains ongoing communication with the key management namely Chief Operating Officer to ensure smooth governance and operational reporting. The Treasurer similarly engages with the Chief Operating Officer and finance staff to monitor effective financial management.
In January 2025, ANDYSMANCLUB employed 35 staff members. By year-end, the team had grown to 48.
Risk Management
As the charity continues to grow, so does our responsibility to ensure it is managed safely, effectively and sustainably. The Trustees regularly review the key risks facing the organisation and the measures in place to manage them. Throughout the year, particular attention was given to safeguarding, data security, volunteer recruitment and retention, financial sustainability, and protecting the reputation of ANDYSMANCLUB. These areas are monitored on an ongoing basis to ensure the charity remains resilient, well governed, and able to continue supporting the growing number of men who rely on our services. The Board maintains a risk register which is reviewed regularly to ensure emerging risks are identified, monitored and managed appropriately.
Wider Network
We greatly appreciate the outstanding contribution made by our dedicated team of volunteer facilitators, who lead and support our groups throughout the UK. Their commitment is central to the success of ANDYSMANCLUB, and we are extremely grateful for the time, care, and dedication they invest in supporting our mission.
We are also incredibly thankful to the organisations that kindly provide safe and welcoming venues for our weekly sessions. Their ongoing support is essential in helping us continue reaching and supporting men across our communities.
By the end of 2025, more than 3,128 facilitators had contributed tens of thousands of volunteer hours, all working towards our shared aim of improving the mental health and wellbeing of men nationwide.
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 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.
Opinion
We have audited the financial statements of Andys Man Club Limited (the ‘charity’) for the year ended 31 December 2025 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.
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 19 to 29 form part of these financial statements.
The notes on pages 19 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. 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 excess 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).
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 at 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.
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.
Management estimate the useful economic life of non-current assets based on the period over which the asset is expected to be used and provide for depreciation accordingly. Where an indication of impairment is identified the estimation of recoverable value requires estimation.
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 2025 has been calculated at £313,638 (2024: £323,550) and other goods £32,144 as measured at fair value as permitted by section 6 of the charity SORP. See note 7.
Other fundraising costs relate to donation platform fees incurred during the year.
The value of donated rent of £313,638 relates to the fair value of rent waived on premises used for Andy’s Man Club meetings. The charity has also received donated goods to the value of £32,144. 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 £324 (2024: £1,970) were paid 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 2025, was 48 (2024 : 35).
The remuneration of key management personnel was as follows:
The key management personnel of the charity have been identified as:
Chief Operating Officer
Head of Groups UK
Head of Partnership North
Head of Admin
Head of Events
Head of Marketing and Partnerships
Data Systems and Data Lead
Finance Lead
Marketing and Campaign Lead
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.
During the year, the charity capitalised costs relating to the development of its CRM software system.
Stock comprises of promotional merchandise and materials held for distribution and operational use.
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 (2024 - 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.