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2023-03-31-accounts

Charity number: 1052104

Maidstone Mediation and Reparation Scheme

Unaudited

Trustees' report and financial statements

Year ended 31 March 2023

Contents

Page
Reference and administrative details of the charity, its trustees and advisers 3
Trustees' report 4
Independent examiner's report 6
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 15

Reference and administrative details of the Charity, its trustees and advisers for the year ended 31 March 2023

Trustees

Chairman Cllr Clive English Secretary Mrs Pat Jeffery Treasurer Mr Geoff Willcox Manager Mrs Amanda Bell Members Sgt. Andrew Stringer (Maidstone Police) Mr Bryan Vizzard (JP) Retired) Cllr Ann Kemp (Tonbridge and Malling)

Registered Charity number 1052104

Office

Maidstone Community Support Centre Marsham Street Maidstone ME14 1HH

Manager

Mrs Amanda Bell

Independent Examiner

Amy Hassall FCCA

Bankers

CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Telephone: 03000 123 222.

Page 3

Trustees' report For the year ended 31 March 2023

The Trustees present their annual report together with the financial statements of Maidstone Mediation and Reparation Scheme (the charity) for the year ended 31 March 2023. The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2015.

Structure, governance and management

a. Constitution

The organisation was originally established as a voluntary organisation in September 1989 and registered as a charity in 1992. The Charity and its operation is governed by its Constitution.

b. Method of appointment or election of Trustees

Under the Constitution the Trustees are elected to serve on the Management Committee at each Annual General Meeting.

Objectives and Activities

a. Policies and objectives

Objectives

Maidstone Mediation Scheme provides a free and confidential mediation service to the local community and its citizens. Mediation is a means of conflict resolution enabling people in dispute to reach a mutually acceptable agreement with the help of a mediator who is a neutral third party.

Public Benefit

The trustees have complied with the duty in section 4 of the Charities Act 2011 to have due regard to guidance published by the Charity Commission on public benefit.

In particular, the charity:

b. Activities for achieving objectives

The Charity's operations are directed from the Community support Centre in Maidstone. The Management Committee meets on a regular basis and is responsible for the management of the Charity. The mediation activities are undertaken by staff and 30 volunteers who are recruited, trained, supported and supervised by dedicated co-ordinators. Funding for the Charity has been provided by the Local Borough Councils, Kent County Council, Housing Associations, Donations, Grants, Kent Police, Kent Probation and various training activities.

We are extremely grateful for the support of all our funders.

Page 4

Trustees' report (continued) For the year ended 31 March 2023

Areas of work are:

Partnership

We work in partnership with multi agency groups, including, The Safer Maidstone Partnership, Maidstone Borough Council, Tonbridge and Malling Borough Council, Tonbridge and Malling Crime and Disorder reduction Partnership, KCC Early help, The Police, Social landlords, Citizens Advice Bureau, Kent Mental Health Team’s.

Achievements and performance

a. Review of activities

The results for the year are set out on page 8

The loss for the year is £17,751.37

Reserves a s at 31 March 2022 amounted to £72,867.91

Financial review

a. Reserves policy

The Board of Trustees have established a policy whereby the unrestricted free reserves held by the Charity should be maintained at a level where it is considered that a broad business base can be laid for the Charity to continue its current activities and to explore the options for the future expansion in either restricted and/or non-restricted areas of funded activities.

The unrestricted reserves amounted to £72,867.91 as at 31 March 2023, which is within the current target range based on 1 2 months of total unrestricted incoming resources. The policy is monitored and reviewed annually.

£25,000 is reserved in the CAF Gold account should there ever be a need for a redundancy payment to staff, as well 3 month’s rent arrears liability.

Plans for the future

a. Future developments

The Charity continues to look for opportunities to promote the use of mediation to resolve conflicts, restore peace and improve community cohesion.

We will be looking to offer mediation and restorative Justice to help with any conflict situation or incident of harm.

We are a l s o working collaboratively with a number of other organisations, bidding and tendering to deliver activities on a consortia basis county wide.

Page 5

Independent examiner's report For the year ended 31 March 2023

Independent examiner's report to the Trustees of Maidstone Mediation and Reparation Scheme

This report is on the financial statements of Maidstone Mediation and Reparation Scheme for the period for the year ended 31st March 2023.

Responsibilities of the Trustees and Independent Examiner

The Charity's Trustees are responsible for the preparation of the accounts and financial statements that give a true and fair view of the state of affairs of the charity at the end of the financial year. The Trustees’ considered that an audit for this year, under section 144(2) of the Charities Act 2011, is not required and that an independent examination is needed.

Basis of this Report

As the appointed Independent Examiner, having satisfied myself that the Charity was not subject to audit under Company Law, and therefore eligible for an independent examination, it was my responsibility to:

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention which, in my opinion, should be drawn in order to enable a proper understanding of the accounts to be reached.

The examination includes a review of the accounting records kept by Maidstone Mediation Scheme and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and, where necessary, seeking clarification from the Trustees

In my opinion:

The financial statements give a true and fair view of the state of the Charity's affairs as at 31[st] Mach 2023 of its incoming resources and application of those resources.

Therefore, the requirements to keep accounting records and to prepare accounts in accordance with the Recommended Practice of Accounting and Reporting by Charities have been met.

A Hassall FCCA Independent Examiner

Page 6

Notes to the Financial Statements for the year ended 31[st] March 2023

Basis of Accounting

The financial information has been prepared under the historic cost convention and in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP200) issued in October 2000 and applicable accounting standards.

Funds

General funds represent the funds of the Charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Charity. Funds designated for a particular purpose by the Charity are also unrestricted.

Restricted funds are those funds that must be spent for the purpose for which they have been given and details of the funds held, and their respective restriction, are provided in the relevant notes.

The financial statements include all transactions, assets and liabilities for which the Maidstone Mediation Scheme is responsible in law.

Incoming resources

Service agreements with Borough Councils, Housing Associations and Grants and donations are accounted for when paid over,

Resources used

All resources used are accounted for when paid over.

Assets - office equipment

Equipment used within the office of the Charity will be capitalised and depreciated on a straight line basis over their anticipated useful economic life. Minor items of equipment with a purchase price of under £500 are written off when the asset is acquired.

Current assets

Current assets include cash held on deposit at the bank. Interest entitlements are accounted for as they accrue.

Page 7

Maidstone Mediation and Reparation Scheme

Statement of financial activities (incorporating income and expenditure Year ended 31 March 2023

Incoming resources
Incoming resources from generated funds:
Voluntary income
Investment income
Total incoming resources
Resources expended
Charitable activities
Governance costs
Partnership cost
Total resources expended
Net income / (Expenditure) before
transfers
Transfers between Funds
Net movement in funds for the year		 Unrestricte
d
funds
2023
Restricted
funds
2023
£
244,843
3 257
45,100
4
62,851
62,851
(17,751)
-
-		 Total
funds
2023
£
44,843
257
45,100
62,851
62,851
(17,751)
-		 Total
funds
2022
£
76,839
634
77,473
81,942
81,942
(4,469)
-

Total funds at 1 April 2022 = £ 90,619

Total funds at 31 March 2023 = £72,868

The notes on pages 10 to 15 form part of these financial statements.

Page 8

Charity number 1052104

Balance sheet
As at 31 March 2023
Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors:amounts falling due within one
year
12
Net assets
Charity Funds
Unrestricted funds
13
Total funds		 2023
£
2022
£
72,868
90,619
72,868
90,619
72,868
90,619
72,866
90,619

The financial statements were approved by the Trustees on 25 August 2023 and signed on their behalf by: Cllr Clive English - Chairman

The notes on pages 10 to 15 form part of these financial statements.

Page 9

Notes to the financial statements Y ear ended 31 March 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' published in March 2015, applicable accounting standards...

1.2 Charity status

Maidstone Mediation is a registered charity No.1052104

1.3 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.4 Incoming resources

All incoming resources are included in the Statement of financial activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of receipt from HMRC.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Support costs are those costs incurred directly in support of expenditure on the objects of the c h a r i t y . Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

Page 10

Notes to the financial statements Y ear ended 31 March 2023

1. Accounting policies (continued)

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment - 33% on cost

1.7 Taxation

As a registered charity no provision is considered necessary for taxation.

2. Voluntary income

Voluntary income

Donations
Grants
Fees
Misc.
HMRC - JRS
Voluntary income
Investment income
Bank Interest		 Restricted
﷒
Unrestricted
funds
2023
£
Fund
2023
£
320
29,485
15,038
0
~~0~~
44,843
Restricted
Unrestricted
funds
2023
£
funds
2023
£
-
257		 Total
Funds
2023
£
320
29,485
15,038
0
0		 Total
funds
2022
£
10,5834
43,430
8,909
260
13,656
44,843
Total
funds
2023
£
257		 76,839
Total
funds
2022
£
634

3. Investment income

Page 11

Notes to the financial statements Y ear ended 31 March 2023

4. Expenditure by charitable activity

Summary by fund type

Support costs
Direct costs		 Restricte
d
funds
2023
£
Unrestricted
funds
2023
£
8,993
53,858
62,851		 Total
funds
2023
£
8,993
53,858
62,851		 Total
funds
2022
9,360
72,582
81,942

5. Support costs

Support costs
Office rent and service charge
Office expenses
Membership Fees
Misc Expenditure
Publicity
Telephone Internet
DBS checks
Meetings/AGM’s
Training Expenses
Staff Supervision
Web Host Design
Bank interest/ charges		 Total 2023
£
Total 2022
£
3,596
2,860
239
983
285
285
2,531
2,545
344
261
504
553
0
72
999
377
196
986
0
0
226
342
73
96
8,993
9,360

Page 12

Notes to the financial statements Y ear ended 31 March 2023

6. Direct costs

Direct costs
Total Total
2023
£ 2022
Staff costs including salaries, N.I. and pensions 49,342 £
71,109
Mediators’ expenses 1,754 988
Ton & Malling CSP Share 1,250 0
Claire Haffenden - Consultancy 767 0
Insurance 745 485
3,00

Depreciation

53,858 72,582

7. Governance costs

Independent examination &
AGM and Management meeting expenses		 Total Funds
Total Funds
2023
2023
£
£
1,349
727		 Total Funds
Total Funds
2023
2023
£
£
1,349
727
1,349 727

8. Net income / (Expenditure)

This is stated after charging:

Depreciation of tangible fixed assets:

2023 2022
£ £
- owned by the charity Nil Nil

During the year, no Trustees received any remuneration (2023 - £NIL). During the year, no Trustees received any benefits in kind (2023 - £NIL). During the year, Trustee G Willcox received reimbursement of expenses (2023 - £40.00). During the year, no other Trustees received any reimbursement of expenses.

Page 13

Notes to the financial statements Year ended 31 March 2023

9. Staff costs

Staff costs included in “Direct Costs”

The number of employees during the year was as follows: 2023 2022
No.
 No.
3 3

No employee received remuneration amounting to more than £25,000 in a year.

10. Tangible fixed assets

Cost 2023 2022
At 1 April 2022 Nil Nil
Depreciation
Charge for the year Nil Nil
Debtors
Outstanding cheques Nil Nil
Creditors
Amounts falling due within one year Nil Nil

Page 14

Notes to the financial statements For the year ended 31 March 2023

13. Statement of funds

13.
Statement of funds
Unrestricted funds
General funds
33
Restricted funds
KCC Member Grant
Kent Probation Board
West Kent Mediation
Total of funds
Summary of funds
General funds
Restricted funds
TOTAL OF FUNDS		 Brought
Forward
£
90,619		 Incoming
resource
s
£
45,100		 Resources
Expende
d
£
62,851		 Transfers
in/out
£		 Carried
Forward
£
72,868
90,619

Brought
Forward
£
90,619
90,619		 45,100

Incoming
resources
£
45,100
45,100		 62,851
Resources
Expended
£
62,851
62,851		 Transfer
s
in/out
£
 72,868
Carried
Forward
£
72,868
**72,868 **

Page 15