Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Company Registration No. 03143339 (England and Wales)
Charity Registration No. 1057519

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Moffatt
J Vtheeler
Secretary
S Smith
Charity number
1057519
Company number
03143339
Principal address
9 Salem Street
Bradford
BD14QH
Registered office
9 Salem Street
Bradford
BD14QH
Independent Examiner
Colin Whitehead BA (HONS), FCA
Azets Audit Setvices Ltd
Carlton House
Grammar School Street
Bradford
BD14NS
Bankers
Co-operative Bank PIC
19120 Commercial Street
Leeds
LS16AL
Shawbrook Bank
Queens Court
24 Queens Court
Manchester
M2 5HX
Scottish Widows Bank
P O Box 12757
67 Morrison Street
Edinburgh
EH3 8YJ

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
CONTENTS
Page
Trustees report
Independent examinerfs report
Statement of financial activities
Balance sheet
10
Notes to the accounts
11-23

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financial statements for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts
and comply with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and
"Accounting and Reporting by Charities.. Statement of Recommended Practi￿ 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 2019)"
Yorkshire Family Mediation Service Limited (Ua Yorkshire Family Mediation) is also referred to as YFMS.
Objectives and activities
Mission
The charity's mission is..
To provide a se￿1￿ that helps parents and couples whose relationships are ending or have already ended, to
dissolve those Trlationships in a way that causes least dIst￿SS to themselves and to their children, both
emotionally and financially.
The founders of YFMS held a firm belief in mediation being the most positive and constructive way to resolve
conflict within families. Furthemiore. they believed mediation was a way to help resolve disputes whilst
introducing users to the potential of solving other life problems through discussion and agreement rather than
through argument.
Aim
The charity's aim is to make the family mediation service available and accessible to all families and family
members affected by divorce, separation and family relationship breakdown. It's work is to help separating
couples achieve the best possible outcomes for themselves and their children. We will promote good parenting,
fairness and respect towards each other through and beyond the separation process.
The aims, objectives and activities are reviewed each year. This review looks at what the charity has achieved
and the outcomes of its work over the previous 12 months. The review considers the key activities and what
benefits they have brought to those the charity was set up to help. The review helps the charity stay focused on
its aims and objectives.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit
when reviewing our aims and objectives and in planning our fvture activities. In parb¢ular, we have considered
how planned activities will contribute to our aims and objectives and consider they have complied with the duty of
section 4 of the 2011 Charites Act.
BACKGROUND
Introduction. Each year in the UK. many thousands of relationships end, often leaving people in financial
distress, presented with difficulties maintaining meaningful Contact between estranged parents and their Children.
Unfortunately, it is not uncommon for otheMise financially secure individuals to be cast into unforeseen poverty
whilst isolated from their children. This situation has been exacerbated over the past three years with the
financial and social affect of Covid-19, followed by a long period of financial uncertainty and the nationwide (if not
global) cost of living crisis.
How Many Affected? It is always difficult to accurately estimate the number of people affected annually by
relationships ending. The make-up of the 'modem family. does not necessarily involve a marriage and there are
no systems in place available to capture exactly how many relationships end each year in the UK. Divorce rates
can be accurately captured, it is estimated that 420/0 of marriages ended in divorce in the UK during 2023 (the
latest government figures for divorce in the UK were released for 2022 and cited 80,000 cases that year).

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Family Courts. The most recognised route for people to address issues such as a fair separation of their
financial assets and to work to a joint parenting plan for their children has traditionally been to attend Family
Court and allow a judge to make a decision on the situation. Unfortunately, this route has become very
expensive (with legal aid only available in certain circumstances), it is a lengthy, often stressful process and can
be seen as unfair.
The UK Family Courts have always worked under pressure of numbers, however, since 2020, the system has
been under significant strain. The courts have seen case backlogs continue to rise, resulting in over 100,000
children trapped in the court system during 2023, often waiting almost a year for decisions to be made about their
future. Such a situation is affecting children and exacerbating uncertainty and conflict be￿een their parents,
causing unnecessary delays which prevent parents from being able to see their children.
Mental Health Affects to Those Involved. Divorce and separation have been linked to increased anxiety and
depression amongst former partners. however, quite significant is the finding that amongst children involved in
private law proceedings, the rate of depression is 600kn higher and the rate of anxiety 30D/o higher than their peers
in comparison groups".
Family Mediation as an Alternative to CourL Family Mediation is seen as an effective alternative to attending
court. It is a prO￿sS that allows both adults, and often their children, to have a say in how they see their futures
and it allows open disclosure of finances in order to reach an agreement be￿een the adults on how they will
move forward in an equitable and fair manner whilst ensuring their children have the best, supportive upbringing
both parents can provide. Family mediation is a much swfter process, it is often less stressful, and it is a more
cost-effective way to deal wth the situation. Legal Aid funding is available to those who qualify and this is
supported by a Ministry of Justice voucher scheme providing up to £500 toward fees for those that do not qualify
for legal aid lin cases involving children).
Action to Help Reduce Backlog in the Courts. In order to help reduce Family Court backlog and to aid
families in the system, the Ministry of Justice recently published a new paper (January 2024)." 'Children's
wellbeing at the heart of family court ￿f0mis,). This paper outlined new proposals to ensure children will be
better protected from the impact of lengthy courtroom battles thanks to measures introduced to help families
resolve disputes as swifuy and as easily as possible.
There were initial thoughts of making family mediation compulsory for all prior to attending court, however, the
final decision is that Mediation Infomation and Assessment Meetings {MIAMs) directed by the court are to be
strengthened but the plans to introduce mandatory mediation before making a court application were not
pursued.
MISSION
Since our inception nearly 30 years ago (January 1995), we have sought to safeguard and preseNe the physical
and mental health of all those involved in relationship breakdowns and to help relieve povety arising as a result
by ensuring family mediation is available for all. regardless their personal situation.
Mission Compliance. We ensure that we comply wth our mission by providing our services to everyone who
approaches us, regardless their financial standing
We hold a Legal Aid Agency contract that equips us to
provide family mediation to those who could othewse not afford it and for those who do not qualify for legal aid
but find themselves in significant financial duress, we hold a small bursary to offset the cost of their mediation.
We also provide services for privately paying dients.
***
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and-young-people
' https.'IMw.gov.uklgovernmenUnewslchildrens-wellbeing-at-the-heart-of-family-court-reforms
***
There are exceptions to this, for example when courts have forbidden contact between parties or in
accordance with guidance published by the Family Mediation Council in relation to domestic violence cases

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YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
OPERATIONS DURING FY2023 - 2024
Locations. The service has cont'nued to deliver ServI￿S both in person at Leeds, Bradford, and York and
remotely via online services. Since the end of Covid restrictions (during which we delivered services exclusively
online). it has been a long and slow process to build fa￿ to face client numbers with the majority preferring to
conduct mediations remotely from the comfort of their home rather than travelling to our suites. Client feedback
suggests that 80 % of dients prefer remote mediation.
Client Numbers. We delivered services to a total of 1029 clients this year, a small increase of 20/0 over the
previous year.
Not all of the clients attending the Se￿iCe proceed from MIAM to mediation. This is expected and there are a
number of reasons for this, for example. only one party may wish to mediate at that time, the case may appear
unsuitable for mediation by the mediator or, in some cases. the dient may have attended mediation with the sole
purpose to obtain pape￿Ork to attend court. This year, 183 cases proceeded to mediation (a slight drop of 20/0
over the previous year) with 336 mediation sessions delivered in total lan increase of 140k over the previous
year). 360/0 of clients proceeded to mediation (a 10/0 drop on last year's conversion rate).
Case Results
Our mediation cases have a number of outcomes: the case may breakdown with no agreements made, some
agreements may be reached but no memorandum of understanding agreed upon, full agreements may have
been reached and, in cases that indude children as well as propety and finances, in some cases agreements
are only reached with regard to children and in others, full agreements in all three areas reached. Of this year's
cases, 115 broke down during mediation with 38¥0 of cases reaching full or partial agreements.
Case Results
reements made. no MOU
Full agreements made
Case broke dovm
AIM - agreement made regard to children
AIM- agreement made onlyfor prop & finances

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
FINANCES
Our financial outcome at the end of FY23 - 24 is encouraging. Vle delivered under target in most areas wth no
notable overspends and our main income areas (Legal Aid fees and private client income) were close to
target and, in the latter case, surpassed our target.
As previously explained, the Servi￿ has been operating in a challenging environment over the past 12 months.
Despite this, we are very pleased to confirm that during the financial year. we achieved an income of £193,540
against expendilure of £187,881, producing a total of £5,659 ex￿$$ funds (a working profit of 30kn).
Being a service based organisation, with stsff directly supporting people. it is expected that a significant
proportion of our expenditure will be connected to annual salaries. This year was no exception with a total of
780A of expenditure being salary related to both employed and contracted staff.
STAFFING
We are a mix of employed staff (seven), contracted staff (five) and volunteers (three trustees). Vmth the
ex￿ptIOn of the trustees, the service is loosely split into tsvo teams, the support element (six stafQ and the
operational element - mediators (six staffj.
Support. This comprises the Administration Team. the Service Manager, Office Manager and our
Professional Practice Consultsnt. An exiremely busy side of the service which deals with all enquiries
from the public originating via Google, our website and word of mouth and contacting us via telephone,
email, webchat and Google messages. The system in place is very proficient, however, input and
security of dala, coupled with the set procedures for medialion result in a lot of work to be conducted by
a busy team which also supports the administration for the mediation team. Without the professionalism
and dedication of this 'behind the scenes, team. the charity would not be able to deliver its services to
the public.
Operational. Our mediation team have worked incredibly hard again this year which has regularly seen
our mediators conducting up to six MIAMS each day. This is long, often stressful work and the
dedication to the service and public in general of the team is fully recognised.
Trustees. Our three trustees have also worked hard to help ensure the smooth running of the service.
They have ensured the service is carrying out its purposes for the public benefit, that we comply with our
governing document and all charity associated laws. that we act in the charity's best interests and that
we do so with reasonable Ca￿ and skill. Their contribution over the past 12 months is clearly
recognised by all staff.
Fundraising
Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities.
The legislation defines fundraising as 'soliciting or otherwise procuring money or other property for charitable
purposes,. The charity does not actively raise funds from the public either directly or via use of an agent,
accordingly no such amounts are presented in the financial statements for the year under review. The charity
has received no complaints in relation to fundraising activty for the year under review.
Given the nature of the funding of the charity the Trustees consider that it remains appropriate not to be
voluntarily bound to be regulated by the Fundraising Regulator.
Financial review
The income for the year amounted to £193,540 (2023 £189,975) ￿fjth expendrture amounting to £187,881 (2023
£185,962), resulting in a net surplus of £5,659 (2023 £4,013).
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to be￿een six to nine months based on this year's budget1£95.000-£143,000).
The trustees consider that reserves at this level wll ensure Ihat in the event of a significant drop in funding they
11 be able to continue the charity's current activities whilst consideration is given to ways in which additional
funds may be raised.

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
While unrestricted free funds stand at £106.245 (2023 £95.318) there are also designated funds of £23,799
(2023 £21,205}. These designated funds are to cover the value of any fixed assets and any staffing
contingencies that may arise, such as covering the cost of sickness, matemity and other statutory pay
requirements and the cost of temporary cover required in these instances. Furthermore, it is to cover the cost of
potential staff redundancies in the event of a loss of funding. The present level of free reserves available to the
charity is within the required level.
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are
in place to mitigate exposure to the major risks.
LOOKING FORWARD
FY24-25 offers us a lot of opportunity to continue expanding our influence across both North and West Yorkshire
while continuing io provide a quality, Streamlined servi￿. The Ministry of Justice is now being robust in
encouraging people to attempt family mediation prior to attending court, and this, coupled with an extension of
their £500 mediation voucher should see our dient numbers gradually rise over the year.
We still need to identify and recruit further family mediators rf V￿ are to continue to expand our reach. This has
always been an area of difficulty due to many reasons. not least a general shortage of qualified. accredited family
mediators across the country. We a￿ working hard to find solLrtions to this and hope to report positive news in
our next report.

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
The Charity is a company limited by guarantee registered in England and Wales on 13 August 1996.
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=
J Moffatt
A MacKay
J Wheeler
S Green
(Resigned 21 October 2023)
(Resigned 21 October 2023)
Under the requirements of the Memorandum and Artides of Association the members of the Management
Committee are elected to serve for a period of one year after vthich they must be rfrelected at theAnnual
General Meeting.
The management committee seek to ensure that the needs of the charity are appropriately reflected through the
diversity of the trustee body.
Potential trustees are invited to meet with the seprfice manager for an informal introduction and overview of the
organisation. Infomiation given to potential trustees indudes-
The obligations of the management committee members
The main documents which outline the operational framework of INest Yorkshire Family Mediation,
including the Memorandum and Articles ofAssociation
The organisation's finanaal position. as set out in the latest published accounts and quarterly financial
reports
Future plans
The potential trustee is invited to attend one or more general meetings of the management committee to observe
how reporting and decision-making discussions and operations are undertaken and to meet and talk with other
committee members.
In addition to internal documents and reports, various Charity Commission publications are provided to potential
trustees to assist their understanding of the role of the management committee and its members.
Following this introduction to the organisation. the potents-al trustee is invited to make an application to become a
committee member.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.
Indemnity Insuran￿ has been taken out during the year at a cost of £450 (2023- £400).

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The management committee should be made up of a minimum of 3 members (currently 2) who meet quarterly
and are responsible for agreeing the strategic direction and policy of YFMS. A representative from the
organisation's accountants, Azets Audit servI￿s Limited, attends the quarterly meetings to advise on questions
of finance.
Day to day responsibility for the provision and development of services rests with the Service Manager. The
servi￿ Manager is responsible for ensuring that the charty delivers the services specified. The Service
Manager oversees day to day running of the organisation and its operations. Responsibility for individual
supervision of staff teams and ensuring that the teams continue to develop their skills and working practices lies
th the Service Supervisor {mediation team) and the Office Manager (administration team), who report back to
the Setvice Manager.
The Trustees report was approved by the Board of Trustees.
Do¢uSWJned ￿.
149B495...
Trustee
Dated: 1 August 2024

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
I report on the financial statements of the Charity for the year ended 31 March 2024, which are set out on pages
9t023.
Respective ￿spOnSibl11t1es of Trustees and examiner
The Charity s Trustees, who are also the directors of Yorkshire Family Mediation Service Limited for the purposes
of company law, are responsible for the preparation of the financial statements. The Trustees consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an
independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to..
examine the financial statements under section 145 of the 2011 Act-,
(li) to follow the procedures laid down in the general Directions given by the Charity Commission under section
145(5){b) of the 2011 A¢t- and
{iii) to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the financial
statements presented with those records. It also indudes consideralion of any unusual items or disclosures in the
financial statements, and seeking explanations from you as trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit and consequently no
opinion is given as to whether the financial statements present a 'true and fair view, and the report is limited to
those matters set out in the nexi statement.
Independent examinerfs statement
In connection with my examination, no matter has come to my attention"
(a) which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with section 386 of the Companies Act 2006,. and
(li) to prepare financial statements which accord with the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles of the
Statement of Recommended Practice.. Accounting and Reporting by Charities"
have not been met or
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
financial statements to be reached.
¥ffRf￿ad FCA, MAAT. BA (HONS)
Independent Examiner
Azets Audit Services Ltd
Carlton House
Grammar School Street
Bradford
BD14NS
Dated: 1 August 2024

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitsble activities
Investments
4,100
174,963
912
10,000
14,100
174,963
912
192,390
1,150
192,390
1,150
Total income
193,540
193,540
179,975
10,000
189,975
enditure on:
Charitable activities
180.019
7.862
187,881
182,017
3,945
185,962
Net incomel(expenditure) for
the yearl
Net movement in funds
13,521
(7,862)
5,659
(2,042)
6,055
4,013
Fund balances at 1 April
2023
116.523
9.504
126,027
118,565
3,449
122.014
Fund balances at 31
March 2024
130,044
1,642
131,686
116,523
9,504
126,027
The ststement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
1.749
2.105
Current assets
Debtors
Cash at bank and in hand
12
19,931
117,506
18,864
112,339
137.437
131,203
Creditors: amounts falling due within
one year
13
(7.500)
(7.281)
Net current assets
129.937
123.922
Total assets less current liabilities
131.686
126.027
Income funds
Restricted funds
Unrestricted funds
Designated funds
General unrestricted funds
14
1,642
9,504
15
23,799
106.245
21,205
95,318
130,044
116,523
131.686
126.027
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024.
The Trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs
of the company as at the end of the financial year and of its incoming resources and application of resources,
including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and
395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as
applicable to the company.
The members have not required the company to obtsin an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 1 August 2024
tloGuSigned by:
6ffate2149B495...
Trustee
Company registration number 03143339
10-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Yorkshire Family Mediation Service Limited is a prrvate company limited by guarantee incorporated in England
and Wales. The registered office is 9 Salem Street, Bradford, BD14QH.
1.1 Accounting convention
The accounts have been prepared in accordance with the Charity's Memorandum and Articles of Assoication,
the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charilies preparing their accounts in accordance wth the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102). (as amended for accounting periods commencing
from 1 January 2016). 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.
1.2 Going concern
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 ftjture. Thus the Trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in fvrtheran¢e of their charitable
objectives.
Restricted funds are subject to specific Conditions by donors 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.
1.4 Income
Cash donations are recognised on receipt. Other donations are recognised On￿ 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.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution,
the amount is known, and receipt is expected.
Income is recognised when the Charity is legally entitled to it after any perfomiance conditions have been
met. the amounts can be measured reliably. and it is probable that income wll be re￿ived.
1.5 Expenditure
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature ne￿SSary to support them.
11

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the Cost or valuation of assets less their residual values over their
useful lives on the following bases=
Fixtures and fittings
25% straight line
The gain or loss arising on the disposal of an asset is detemiined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date. the Charity reviews the carying amounts of its tangible 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 exient of the impaimient
loss {if any).
1.8 Cash and cash equivalents
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.
1.9 Financial instruments
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 Charty's balan￿ 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 setue the liability simultsneously.
Basic financial assets
Basic financial assets, which indude debtors and cash and bank balan￿$, 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 al the present value of the fvture receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
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 dassified 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 pri￿ and subsequently measured at amortised Cost using the effective interest method.
12-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
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.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the Charitys 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 vh)ere the revision affects both current and future
periods.
13-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donations and legacies
Total Unrestricted Restricted
funds
funds
funds
2024
2023
2023
Total
funds
2023
Donations and gifts
Grants listed below
4,100
4,100
10,000
10,000
4,100
10,000
14,100
Grants receivable for core activities
National Lottery (Clients)
10,000
10,000
10,000
10.000
Charitable activities
Unrestricted Unrestricted
funds
funds
2024
2023
Mediation fees
Services provided under contract
111,255
81,135
95.753
79.210
192,390
174.963
Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
1,150
912
14-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Unrestricted Unrestricted
funds
funds
2024
2023
staff costs
Sessional mediator fees
Travel and subsistence
Training costs
72,096
35,650
84
773
70.003
37,440
108,603
107,443
Share of support costs (see note 7)
Share of governance costs (see note 7)
77,558
1,720
76,969
1.550
187,881
185.962
Analysis by fund
Unrestricted funds
Restricted funds
180,019
7,862
182,017
3,945
187,881
185,962
15-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
costs
2024 SupportGovernance
costs
costs
2023
staff costs
Depreciation
Operating lease charges
Rent, rates and service charges
Insurance
Telephone
Computer So￿are and
maintenance
Printing, postage and stationery
Subscriptions and affiliation fees
Sundry expenses
Advertising
Bank charges
Accountancy fees
41,598
41,598
884
711
10,515
1,184
1,559
41,050
1,096
1,256
11,276
975
1,425
41,050
1,096
1,256
11,276
975
1,425
711
10,515
1,184
1,559
10.222
1.118
1,905
1,219
1,243
2,674
2,726
10.222
1,118
1,905
1,219
1,243
2,674
2,726
9,512
682
1,738
2,070
146
2,256
3,487
9.512
682
1,738
2,070
146
2,256
3,487
Independent examiner's fee
1,720
1,720
1,550
1,550
77.558
1,720
79.278
76,969
1,550
78,519
Analysed be￿een
Charitable activities
77.558
1.720
79.278
76.969
1,550
78.519
All costs are allocated to the sole aclivity of the charity.
Trustees
None of the TNstees (or any persons connected wth them) received any remuneration, benefits or expenses
from the Charity during the current or previous year.
16-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
Number of employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
110,856
1,578
1,260
108,505
1.805
743
113,694
111.053
There were no employees whose annual remuneration VRS £60,000 or more (2023 none).
10 Taxation
The charity is exempt from tax on income and gains falling viithin section 505 of the Taxes Act 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
11 Tangible fixed assets
Fixtures and fittings
Cost
At 1 April 2023
Additions
5,085
529
At 31 March 2024
5.614
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
2.981
At 31 March 2024
3,865
Carrying amount
At 31 March 2024
1,749
At 31 March 2023
2,105
17-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Debtors
2024
2023
Amounts falling due within one year:
Prepayments
19,931
18.864
13 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Accruals
3,472
4,028
3,019
4,262
7,500
7,281
14 Restricted funds
The income funds of the charity include restricted fvnds comprising the following unexpended balances of
donations and grants held on trust for specific purposes..
Movement in funds
Incoming
Resources
Balance at
resources
expended 1 April 2023
Balance at
1 April 2022
Resources
Balance at
expended 31 March 2024
Fixed assets
Clients
Outreach services
25
3,424
{25)
{1,082)
{2,838)
2,342
7,162
(700)
(7,162)
1,642
10,000
3,449
10,000
{3,945)
9,504
(7,862)
1,642
The National Lottery funded client mediation.
The National Lottery funded outreach services
18-

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Designated funds
The income funds of the charity include the following designated funds which have been set aside out of
unrestricted funds by the trustees for specific purposes..
Balance at
1 April 2022
Transfer5
Balance at
1 April 2023
Resources
expended
Transfers
Balance at
31 March 2024
Staffing contingency
Fixed assets
16.000
3,100
1,141
19.100
2.105
2,950
528
22,050
1,749
(884)
16.964
4,241
21.205
(884)
3,478
23.799
staffing contingency is to cover cost of sickness, matemity and other statutory pay requirements and the cost
of temporary cover required in these instances, also to cover the cost of potential staff redundancies, this
expenditure is not expected in the foreseeable future.
Fixed assets shows the net book value. A transfer has been made for the addition in the year.
19-

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Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Operating lease commitments
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases. which fall due as follows=
2024
2023
Within one year
Be￿een and five years
5,200
1,300
5,200
6,500
6,500
11,700
21

Docusign Envelope ID.. F871CD1047FB415C-800F-8AACF435C66E
YORKSHIRE FAMILY MEDIATION SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Related party transactions
There were no disdosable related paty transactions during the year (2023 - none).
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2024
2023
Aggregate compensation
27,732
26,438
-23-