REGISTERED COMPANY NUMBER: 03258327 (England and Wales)
REGISTERED CHARITY NUMBER: 1061569
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
PORTSMOUTH MEDIATION SERVICE

PORTSMOUTH MEDIATION SERVICE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 15

PORTSMOUTH MEDIATION SERVICE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 March 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Vision
PMS aims to operate as a 'Centre of Excellence and Influence, in seeing Portsmouth established as a
Restorative City.
Mission
Through a journey of assessment. mediation and restorative practice, we will partner with other envisioned
people and organisations to help seek the peace and prosperity of a 'Reslorative Portsmouth..
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing the charitys aims and objectives and in planning future activities.
The trustees refer to public benefit throughout this report.
Page 1

PORTSMOUTH MEDIATION SERVICE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Achievement and performance
As Interim Chair of Portsmouth Mediation Service. it is my privilege to share an overview from the trustees of
our activities over the past year, which can be explored further in the 2023-24 AGM report, detailing our
efforts focused on deepening our impact across communities and expanding our outreach to meet the needs
of diverse groups
Schools & Families
This year, we enhanced our collaboration with Portsmouth Family Hubs, significantly increasing the breadth of
services available to local families. This vital initiative provides holistic support and fosters a stronger
community bond. In schools, we have actively combatted antisocial behaviour by equipping students with
conflict resolution skills through targeted workshops. These efforts aim to nurture a generation that values
and practices peaceful dispute resolution.
Safer Streets & Neighbourhoods
Our collaboration with local law enforcement and City Council in addressing ASB and crime highlights our
commitment to creating a safer and more inclusive community. This partnership is essential in our ongoing
efforts against discrimination and violence. ensuring that Justi￿ and respect prevail within our
neighbourhoods
Promoting the Restorative Vision
We were invited to be part of the national Restorative Leaders, Summit organised by the Restorative Justice
Council, where we had the opportunity to share and enhance our restorative practices. Additionally. our
presentations and lectures at the University of Portsmouth helped to highlight the principles of restorative
justice, educating future leaders on the Importan￿ of this approach in conflict resolution.
A New Film 4 Old Portsmouth
A significant milestone this year was the premiere of the Hol Walls film produced by a local student, which
illustrated the challenges faced by the community in Old Portsmouth during the summer months and the
positive role that restorative can help play in resolving such conflicts. This film has been a powerful tool in
raising awareness and demonstrating the positive outcomes of our collaborative mediation efforts.
Summary
The trustees would like to acknowledge and thank the dedication and hard work of the staff team, volunteers,
project partnerships, and supporters of Portsmouth Mediation Service. Our collective efforts continue to make
a tangible difference in the lives of many. As we l(M)k to the future. l am confident that our continued
commitment to restorative practices will further enrich our communities and neighbourhoods.
Thank you for your continued support and belief that togeiher. we are building a foundation for increased
peace and championing Portsmouth as a Restorative City.
Should you be inspired to become part of our team as a volunteer or a trustee, we would be delighted to
provide further information.
Paul Hutchings
Interim Chair of the Board of Trustees
On behalf of the Board of Trustees
FINANCIAL REVIEW
Financial position
The surplus for the year is £22,468 compared to a surplus of £13.804 in 2023. Current assets held are
£106,280 compared to £90,801 in 2023.
Reserves policy
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 between three and six months. expenditure. The trustees consider that
rese￿eS at this level will ensure that. in the event of a significant drop in funding, they will be able to continue
the charitls current activities while consideration is given to ways in which additional funds may be raised, or
expenditure reduced.
Page 2

PORTSMOUTH MEDIATION SERVICE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its goveming document, a deed of trust, and constitutes a limited company, limited
by guarantee, as defined by the Companies Act 2006.
Organisational structure
The charity is a company limited by guarantee.
Trustees are recruited from interested individuals. volunteer mediators and representatives of the community.
None of the trustees has any beneficial interest in the company. All the trustees are members of the company
and guarantee to contribute a sum not exceeding £10 for payment of the companls debts and liabilities in the
event of winding up.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities
the charity should undertake.
The charity is managed by the trustees who may exercise all the powers of the charity. For the past year. the
day-to-day operation of the charity has been carried out by the Service Manager who reports to the trustees.
All policy and slrategy are decided by the trustees sitting as a group on a regular basis.
The Portsmouth Mediation Service (PMS) operates for the benefit of residents in Portsmouth and for the
benefit of social housing residents in the wider Portsmouih area. A subsiantial proportion of the work of PMS
is with Portsmouth City Council.
The trustees have and continue to assess the major risks to which the charity is exposed and are satisfied
that systems are in place to mitigate exposure to major risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03258327 (England and Wales)
Registered Charity number
1061569
Registered office
The HIVE Portsmouth Hub
Aggie Weston House
22 Edinburgh Road
Portsmouth
Hampshire
P01 1DH
Trustees
The Trustees. who are also the directors for the purpose of company law and who served during the year
were:
Fiona Armstrong
Philip Winchester
Alan Davis
Paul Hutchings
Wendy May Jacobs
Page 3

PORTSMOUTH MEDIATION SERVICE
REPORT OF THE TRUSTEES
FOR THEYEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTrATIVE DEfAILS
Independent Examiner
S Mackie FCA
Morris Crod(er
Chartered Accountarts
Station House
North Street
Havant
Hampshire
P091QU
Approved by order of ts Ix)¥d of trustees (n ........ ............................... .
on rts behalf by.
P Winchester - Trustee
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PORTSMOUTH MEDIATION SERVICE
Independent examinerfs report to the trustees of Portsmouth Mediation Service {'the Company.)
I report to the charity trustees on my examination of ihe accounis of the Company for the year ended
31 March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies Act
2006 ('the 2006 Act.).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's
accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act'}. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the
2011 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
the accounts do not accord with those records" or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities (applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102)).
I have no concems and have come across no other matters in connection with the examination to which
attenlion should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
S Mackie FCA
Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
P09 1QU
Date:
811012024
Page 5

PORTSMOUTH MEDIATION SERVICE
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
61.304
61,304
54,167
Charitable activities
Assessment & Mediation
168,671
168,671
127,431
Other trading activities
2,028
Total
229.975
229,975
183.626
EXPENDITURE ON
Charitable activities
Assessment & Mediation
207,507
207,507
169,822
NET INCOME
Other recognised gainsl{losses)
Actuarial gains on defined benefit schemes
22.468
22,468
13.804
10
Net movement in funds
22.468
22,468
13,814
RECONCILIATION OF FUNDS
Total funds brought forward
74.484
74,484
60,670
TOTAL FUNDS CARRIED FORWARD
96,952
96,952
74,484
The notes form part of these financial statements
Page 6

PORTSMOUTH MEDIATION SERVICE
BALANCE SHEET
31 MARCH 2024
24
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Dkntors
Cash at b￿k
12
37,510
68.770
11,386
79,415
11%.280
,801
CREDITORS
Amounts fallng due wilhin LTh year
13
(9.￿}
(17,843)
NET CURRENT ASSErs
.917
72,958
TOTAL ASSETS LESS CURRENT
LIABILITIES
97.120
74,844
PROVISIONS FOR UABILMES
14
(168)
(360)
NET ASSETS
.952
74,484
FUNDS
UnfeStr￿ted funds
16
74,484
TOTAL FUNDS
74,484
The charitable company is to exemptw)n from wdit urKler SedTh 477 ￿ tha C￿pan￿$ Act 21x6 f
the ￿ar ended 31 Mwch 2￿4.
The members have ncrt rewired tr* clynpany to obtain ￿ aLNJit of its finaKial statemerts for ended
31 March 2024 in accordan￿ with Sedion 476 of the Companies Act 2CTh.
The trustees ad(no*ledge their reSp￿£1b111tieS for
(a) ensuring that the (knble comFQry keeps accountiro records that cunpty wilh S￿rts ￿ arKI 387
of the Companies Act arKI
(b) preparing financial statements wlith gile a true arHJ fair view of the state of affars of charttable
company as at the erNJ of each fnancial year and of its su￿uS or deftit for eath fin￿la1 year n
accordan￿ with ￿UIrementS of Sections 394 ￿K1 395 and which (therwise ccynply with the
requirements of the Comp￿leS Act 2(K￿ relatirwJ to financial stat￿entS. so far as 4¥)lICab￿ to the
Charrtab￿ C(1np￿y.
These financial statemerts have wep*ed n acCOrts￿ with ts F￿lsK￿ whcth to charila￿e
companies subject to the small (Thip￿leS r￿JiMe.
The financial statemerrts were apFYoved by the B0￿d of Trustees for issue c
. wwe signed on its behalf by.
P Winchester - Tnjstee
rM)t8s form part of these fin￿￿la1 statements
PaJe 7

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102.
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities.. Statement of Recommended Praclice applicable to charities preparing Iheir accounls in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
The trustees consider that there are no material Un￿rtantIeS regarding the charitls ability to continue
as a going concern.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, 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
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of reSoUr￿s.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Fixtures and fittings
Computer equipment
25 % on cost
25 % on cost
Individual fixed assets costing £1,000 or more are capitalised at cost.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable companls pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
Financial instruments
The charity only enters into basic financial instruments transactions that result in the recognition of
financial assets and liabilities like trade and other accounts re￿1vable and payable investments in
stocks and shares. The measurement basis used for these instruments is detailed below.
Debtors and cash at bank
Page 8
continued...

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Financial instruments
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in
hand included cash held on deposit or in a cu￿ent account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third party and the amount due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised
at their settlement amount after allowing for any trade discounts due.
DONATIONS AND LEGACIES
2024
2023
Donations
Training fees
14.456
46.848
7.273
46,894
61,304
54,167
OTHER TRADING ACTIVITIES
2024
2023
Other income
2.028
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
Assessment & Mediation
Grants
168,671
127,431
Grants received, included in the above. are as follows:
2024
2023
General
PCC grant
Restorative solutions
971
142,750
24,950
2,106
131.264
7,700
168,671
141,070
Page 9
continued...

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 6)
Direct
Costs
Totals
Assessment & Mediation
205,532
1.975
207,507
SUPPORT COSTS
Governance
costs
Finance
Totals
Assessment & Mediation
161
1,814
1,975
Support costs, included in the above, are as follows:
Finance
2024
Assessment
& Mediation
2023
Total
activities
Bank charges
161
218
Governance costs
2024
Assessment
& Mediation
2023
Total
activities
Independent examiners fees
Legal fees
1,779
35
1,887
541
1,814
2.428
NET INCOMEI(EXPENDITURE)
Net incomel{expenditure) is stated after chargingl(crediting):
2024
2023
Depreciation - owned assets
1.683
1,682
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Page 10
continued...

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES. REMUNERATION AND BENEFITS - continued
Trustees. expenses
During the year no trustees (2023:nil) were reimbursed out of pocket expenses totalling £nil
(2023-£nil}.
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
91.567
4.955
3,150
76,535
4,988
3,142
99.672
84,665
The average monthly number of employees during the year was as follows:
2024
2023
Management and administration
Direct support staff
No employees received emoluments in eX￿sS of £60.000.
The charity paid contributions to pension scheme for none (2023= nil) of those employees with
emoluments in excess of £60,000.
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
54,167
54.167
Charitable activities
Assessment & Mediation
127,431
127.431
Other trading activities
2,028
2,028
Total
183,626
183,626
EXPENDITURE ON
Charitable activities
Assessment & Mediation
169,822
169,822
NET INCOME
Other recognised gainsl(losses)
Actuarial gains on defined benefit
schemes
13,804
13,804
10
Net movement in funds
13,814
13,814
RECONCILIATION OF FUNDS
Total funds brought forward
60,670
60,670
Page11
continued...

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
Total
funds
TOTAL FUNDS CARRIED FORWARD
74,484
74,484
11. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Computer
equipment
Totals
COST
At 1 April 2023 and 31 March 2024
5,917
814
6,731
DEPRECIATION
At 1 April 2023
Charge for year
4,438
1,479
407
204
4,845
1.683
At 31 March 2024
5.917
611
6,528
NET BOOK VALUE
At 31 March 2024
203
203
At 31 March 2023
1.479
407
1,886
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Prepayments and accrued income
26,428
11.082
1.288
10,098
37,510
11,386
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
53
7,444
1.866
2,147
13,901
1,795
9,363
17.843
2024
2023
Brought forward
Amount released to incoming resources
Amount deferred in year
1.498
(1.498)
170
1,498
Carried forward
170
1,498
Page 12
continued...

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
14.
PROVISIONS FOR LIABILITIES
2024
2023
Provisions
168
360
A full actuarial valuation for the scheme was carried out at 30 September 2020. This valuation showed
assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the
Trustee has asked the participating employers to pay additional contributions to the scheme.
Portsmouth Mediation Services share of this deficit is £168 as at 31 March 2024 as indicated below.
To eliminate this funding shortfall, the Trustees and the participating employers have agreed that
additional contributions will be paid.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement
the company recognises a liability for this obligation. The amount recognised is the net present value
of the deficit reduction contributions payable under the agreement that relates to the deficit. The
present value is calculated using the discount rate detailed in these disclosures. The unwinding of the
discount rate is recognised as a finance cost.
Reconciliation of opening and closing provisions
Period Ending
31 March 2024
Period Ending
31 March 2023
Provision at start of period
Unwinding of the discount factor (interest expense)
Deficit contribution paid
Remeasurements - impact of any change in assumptions
Remeasurements - amendments to the contribution
schedule
Provision at the end of period
360
14
(206)
564
12
(206)
(10)
168
360
Income and expenditure impact
Period Ending
31 March 2024
Period Ending
31 March 2023
Interest expense
Remeasurements - impact of any change in assumptions
Remeasurements - amendments to the contribution
schedule
14
12
{10)
Assumptions
31 March 2024per
annum
5.31 %
31 March 2023per
annum
5.52 %
31 March 2022per
annum
2.35 %
Rate of discount
The discount rates shown above are the equivalent single discount rates which, when used to discount
the future recovery plan contributions due. would give the same results as using a full AA corporate
bond yield curve to discount the same recovery plan contributions.
Page 13
continued...

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
fund
Fixed assets
Current assets
Current liabilities
Provision for liabilities
203
106,280
(9,363)
(168)
203
106,280
(9,363)
(168)
1,886
90.801
(17,843)
(360)
96,952
96,952
74.484
16. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
74,484
22,468
96,952
TOTAL FUNDS
74,484
22,468
96,952
Net movement in funds, included in the above are as foll0v￿.
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
229.975
(207.507)
22,468
TOTAL FUNDS
229,975
(207.507)
22,468
Comparatives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
60,670
13,814
74,484
TOTAL FUNDS
60,670
13,814
74,484
Page 14
continued...

PORTSMOUTH MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
16.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
183,626
(169,822)
10
13,814
TOTAL FUNDS
183,626
(169,822)
10
13,814
17.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
18.
ULTIMATE CONTROLLING PARTY
The charitable company is not under the control of another entity or any one individual.
Page 15