Charity numb8r: 1065625 ASHFORD MEDIATION SERVICE AMS FLIDMEDIITION S E 11 V I C E UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ASHFORD MEDIATION SERVICE CONTENTS Page Referonce and Admlnlstratlve Detalls of the Charlty. tts Trustees and Advlsers Trustees. Report Independent Examiner's Report 10 Statement of Financial Activities Balance Sheet 12 Notes to th• Financlal Statements 13-24 The folk)wng pages do not form part of the statutory finanaal statements: Appendlx 1- Referral Source 25 Appendix 2 - Types of Disputes 26
ASHFORD MEDIATION SERVICE REFERENCE ANO ADMINISTRATIVE DEfAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Trust888 S Pit¢ Chair {resigned 10 May 2023) S Malone. Chair P C Boucher. Trustee (resigned 12 September 2023) B J Whiiworth. Truslee (resigned 14 November 2023) J Murray, Chair (appointed 10 May 2023. resigned 14 November 2023) L Hacking. Trustee (appointed 21 December 2023) C Whilton, Treasurer {appointed 21 December 2023) D Surendran. Trusiee (appointed 21 December 2023) J King. Twstee (appoint8d 14 November 2023) S Clarke, Trustee (appoinled 21 Dember 2023} A Vanagaite. Trustee {appointed 14 November 2023) Charity registered number 1065625 Princlpal office Compass Hous8 TLrfton Street Ashford TN23 1EE Independent Examlner Magee Gammon Corporate Lirniied Chartered Accountants Henwood House Henwood Ashford Kent TN24 8DH Banke CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME194JQ Pag8 1
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT FOR ThE YEAR ENDED 31 MARCH 2024 The Trustees present their annual report and finanaal statements for the Ashford Mediation Serwce for the year from 1 April 2023 to 31 March 2024. The financial statements have been prepared in accordan with the chariWs constitution. the Annual Returns guidan from the Chaiity Commission and the Charibes Act 2011. Objectives and activitie5 . OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFrr The objectives of the SeNc8 are to provide a mediation service to the communities of Ashford Borough, Kent and beyond In order to help dttzens resolve their diff8rences and to prevent 8scalation of disagreements which might result in intervention by th8 Poli. Social Servi$ or other Public Bodies. It halps p80ple with neighbourhood, family. intergenerational and workplac8 disputes as well as child access issues. b. ACTivrriES FOR ACHIEVING OBJECTIVES The Service achieves this with the help of volunt8er mediators. volunteer trustees as well as a range of sector speafic volunteers. The Trustees confirm that they have refeed to the guidance contained in the Charity Commission's general guidance on public benefit when revieIng the Services aims and objectives and in planning future activities and settbng policies for the year ahead. The Charity carries out these objeclives ty. 1. Funding the promotion of the Service to the cilizen. organisations and stakeholders who could benefit from engagement with the Service; 2. Identifytng, recruiting and trdining medialors who can h8¥) irKlividuals or organisations resolve their difference in a safa and neutral pla. 3. Working as partners wth other organisations to ensure that we can c()Ilaborat8 in the best interests of the comtnunity. By focussing on these obj8Ctlves. we athieve our strategic priorities of providng an accessible service for the community. Page 2
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and performance a. REVIEW OF THE YEAR We are pleased to report that this year. the Ashford Mediab'on servi has again offered free medlation, signposting Se15, information, and education about confiict resolution to all the residents of the Borough on multiple occasions. through a varlety of channels induding print. social media. outreach talks and in 8xhibition spaces. More importanuy. through the provision of our mediation SeIrS we have prevented the escalation of conflict and reduced the need for further inlep4ention by the Police, Social Services and olher authorities who would otherwise have to spend their limited resources on managing Ihese conflicts. In addition to our core seNce of mediation. we provide conflid resolution advice. and also referrals to other more appropriate agenaes where mediatK)n is not a solution. We have directly asslsted 313 adults and 153 Children. Overall. our impacted numbers of paople throughout tho year. can be calculated to b8 upwards of 1.000 people. We know that people share their stories amongst their families. neighbours and MmunitieS and thus resolving individual conflict has a positive significant ripple effect creating more harmonious conditions for so many more individual W8 use the rule of eight-our experien tells us that when people are in conflict. they normally shar8 their concems with at least eight Other individuals. We rel1Ved refealS for help from at least nine agencies including Ashford Borough Counril. Housing Associations, Police, Social Services, Early Help. schools. colleges. solicitor6. Parish Councils. and IMAGO. We have also received a high number of self-referrals directy from the public {s8a Appendix 1 }. Throughout the year we have support8d dpUte resolution thilhin families. around thildcare arrangements. nelghbour disputes, separating couples, and Parish Councils (se8 Appendix 2). In addition. this year we have extended our servi$ to indud8 education and Infomiation about the beneffts. prosS. and self-help strdtegies for resolving conflict which have been mad8 available to everyone through a tsrgeted marketing campaign. The following website statistics are provided by Richard Gottfried: 4,944 visits to the website beiween April 2023 and March 2024. 2,083 visitors lo the website between April 2023 and March 2024. 4,612 visits were from users in the UK. Popular pages include the Home page, Contact us. Volunteerrng. The Mediation Process, SeNices. and downloads of The K%hford Mediation servi Gulde to Mediation with Young People and Families PDF. 431 followers and subscribers a(TOSS thg AMS social media accounts {Facabook. Linkadln. Instsgram. Twitterlx, YouTube, website. blog, and Linktree}. You can find Ilnks to Ashford Mediation Service's online channels via https.llllnktr.eelashf0rdmediationse We have o)ntinue our focus on providing wider resources to infonn and educate young people and families about the opportuniti8s and beneffts of mediation. This includes cAJr downloadable e-book. 'AshfDrd Mediation Service Guide to Mediation with Young People and Families.. We have also published the e-book in Nepalese, Hindi and Polish. the three most commonly spoken languages afler English. in the Borough. Paga 3
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and perfonnance (continued) b. OUR PEOPLE Havlng achieved much pmgress and stability as a r8suIi of the Input by David Jonker our Service Development Manager, we are sory to report that David decided to make a career change and18ft his role at the end of March 2023. We would like to thank David for the impact he made on movlng the Service forward and wish him well his new role. In December 2023, we appoinled Melodie Webster to replace David and she has absolute 'hit the ground running, securing new cases and establishing excellenl much needed relationships within the community. Su8 Pitt officially stepped down as Chair at the end of March 2023 as is required by our nstItUtiOn having served for over six years in the role of Trustaelchair. We then Y1¢Omed James Murray who sadly had to step down after only a few months for personal reasons. The Board then appointed Sandra Malone. who had prevtously been acting as Tr8asur8r, to the ChaSr role in November 2023. Tuming to our volunteers, the backbone of the seNice. out of our 16 volunteer mediatot5, we maintain a core group of 12 who lake on cases and adively engage with the servic8. We are extremely grateful to them all for their time and expertise and appreciate that without them the service could nol Djn. We are pleased to have recruited several new rnediators this year. As case numbers have Ten because of our marketing campaigns and other planned developments we are curr8nlly. arKJ actNely. k)oking to recruit more volunteer mediators this year. We could not conclude this year without thanking th8 Kent Police for promding us vrith office spaca in Compass Hous8 and all the exc8llent am8nities that go with it. It is truly a most appredated gfft and it allows us to focus all of our resources on servicing the community. c. Message from the Chair With sixleen volunteer mediators and nine volunteer Trustees, y are dosing out the previous year. stronger than ever in lerms of a dedicated and committed team lo tske the Service forward. Our Board has been re•populated wilh some exceptional new members.. Chad Whitton our new Treasurer. Sarah Clark. our new Board Secretary. Dmitri Surendran who holds the lead for Fundraising, Lizzie Hacking who leads on our Youth programme and of course Al(vile Vanagaite and Jeremy King who took the lead on Mediator matters. We also have three applications lo the Board: Zopash Khan. Cuff Grieve and Ross Moore. From an activity perspectiv8. we have se@n an increase in case numbers th referrals increasing from our partnars and also a large increase in 5elf-referrals. This year. we also launched a youth initiative in llaborat)n with Ashford College and we also have been speaking with schools. youth clubs and those that work 1th youth to roll out and transfer skills and knowledge on conflict resolution for young people. The Trustees have been delighted with the increase in activty this year and look forward to continuing to expand our reach and scope to h8lp the people of Ashford and beyond. Page 4
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial revlew a. GOING CONCERN As Trustees we share, indivldualty and collectively. a responsibilty to ensure the charty only ¢ontlnues to operate and incur expenditur8 to the extent it can reasonably expect to be able lo cash setue its debts. At all times We have a responsibilty to ensure we are trading as a 'going concem,. But in times of masslve economic shock such as th8 recent pandemic, our responsibilty is to remain vigilant and our readiness to act when we delect financial risk is acule. In the annual accounls we should aayS assess whether we can reasonably see our way forward to trade for the year ahead. with that assessment taking account of the degree of confidence we have that income will hold up compared to the committed expenditu we plan to incur. In these economically diffilt times, we should be assessing our fonNard liquidty versus ComMed $ts very frequently, and not longer than monthly. which is how we have operated on a weèkly basis since the outbreak of Covid 19. b. FINANCIAL REVIEW Our successful dual approach lo Trustee4ed outsourcing to an exlemal grant fvnder has stood u5 in good stead in this difficuli year, generating incorne to support the SeNce. However. due to the significant degree of chum, exp8ndtiure has been higher than anticdpaled, exceeding income to a year-end bank balance of £30,311. A full report on this yearfs financials and plans lo re-build income levels to fully support our expanding workload will be included in the Treasurerfs Report lo the AGM. We would like to acknowledge with thanks the contnbution of our ever-supportNe grant fvnders. The continued annual support of £14.000 from Ashford Borough Counal is gratefully acknovAedged. Our thanks go to our accountants Magee Gammon who on(x again promded their Ind8P8ndent Examlnatlon S8rvic8s pro4)ono. The TTUSt8es have an arnbition lo maintaln free reserves and unrestrictèd funds at a level which equat8S to approximately four to nine months of unrestricted charitable expenditure. The Trustees Consider that this level will provide sufficient fwds lo manage the service wqthout disruption. Page 5
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT (coriNuED) FOR THE YEAR ENDED 31 MARCH 2024 Stru¢tureJ governan¢¢ and management a. GOVERNANCE AND MANAGEMENT The Service is a registered charity, number 1065625. and was reconstituted on 27 May 2020. The Association is eslablished to promte the provlsion of a mediafjon service in the area covered by Ashford Borough Council and beyond (llhe area of ben8frt") in order to prevent the escalation of and, resolve existing conflicts. AMS wll advance the educats'on of the public in the said area in the purposes and methods of mediation and in the nature and causes of such disputes or conflicts. AMS believes that early involvement of the Service means that it is Sess likely further inteNention will be required by either Ihe Police, Social SeNices. or other public organisations. Intervention by AMS early, prevents ascalation and therefore creates a more harmonious living and wong environment for all. Mediation provides an opportunity for individuals to rèsolve conlliGt in the home, and in the community leading to a reduction in anxiety and mental health issues. The Service is govefned by Trustses of whlch there shall be no more than 12 members. New Trustees are appoirrted by the 8xisb.ng Trustees after an established process. induding op8n recruitment and face to face interviews to ensure that the Board of Trustees is inclusive and diverse and representative of the clients that are assisted by the Service. is important to keep the skills arml compostlion of the Trustee body and Su$$10 planning under rewew. The Trustees have also developed a code of conduct for Truslees which is lorated on the w8bsit8 of the Servi induding a formal statement of role and responsibilittes and provision for Trustee training. This policy is called 'Trustee Pollcy and Code of ConduGi' and can be found under the sectlon: About Usl Polic4es. Here is the Ilnk: https'.Ilashfordmediation.co.uk120201101071tnJste&policy-and-cod&of-conducU Trust88s may serve for three years after which they may put themselves forward for re-appointsnent for another three-year period after which th8y must stand down. All Trustees give of their time freely and no Trustee remunerati] was paid in Ihe financial year 2023-2024. Detsils of Trustee expenses are disdosed in the Annual Report and A}unts as part of this documenl. Trustees are required to disclose all relevant intérests and register them with the Chair and in accordance with the Service's policy, withdraw from decisions where a confiict of interest arises. In this year, a conflict of interest declaration was registered by Edward Young with regards to the purchase of new laptops from PC World, whilst he was an employee there. He therefore abstained from decision making in the consideration of suppliers. At th8 quarterly Trust8es' meetings. the Trustees agree the broad strategy and areas of activty for the Service, Includlng consideration of funding. fundraising. strategy. grant making. reserves and risk management policies and performance. The day-to-day administration of the Service and th8 processing and handling of cases had been delegated to the Development Director and th8 Administrat. but is now currently being managed by temporary mediator support and Trustee5. as previously reported. Page 6
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT (CONTINUED) FOR THE YEARENDED 31 MARCH 2024 Structure* governance and management (continued) b. Organlsatlonal structure and decision•making policles During the year the followirvJ were Trustees of lh8 charity: S Pitt, Chair (resigned 10 May 2023) J Murray. Chair {appointed 10 May 2023. resigned 14 November 2023) S Malone, Chair {Chair from November 2023) A Vanagaite (appointed 14 November 2023) J King (appointed 14 November 2023} P Boucher (resigned 12 September 2023) B Whitworth {resigned 14 November 2023) L Hacking (appointed 21 December 2023) C Whitton (appointed 21 December 2023) D Sur8ndran (appointed 21 December 2023) S Clark {appointed 21 December 2023) c. RISK MANAGEMENT The Trustees have considered the major risks lo which the charity is exposed and remew those risks on a regular basis with established sfftrns procedures to manage those tisks as appropriate. The Trustees consider the variabilty of Ih8ir funding %Jurces conslitutes the charitys major financial risk. This risk is managed on a monthty basis and one of the prime tasks of the Servic. its volunteers and its Trustees is to Sour stable funding for the Service to mtti.gate this ris The major operational risk for the serICe Is to ensure that citizens, referring organisations and key stakeholders have a thorough understandlng of the Semce. how they can ausss it and how it wlll benefft them or their clients. As part of this risk, the SeNce must also ensure that there are always a number of skilled and trained mediators availabie to work with clients who either access the Service or are referred to the Service. Page 7
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 PLANS FOR THE FUTURE With a talented and solid team of mediator5. a strong Board, and an 8v8r-increasing case load, we can all b8 in agre8m8nt that ensuring a 'staady ship. is a laudable objective for the coming year. However, the Board will also be ts¢kling the important question of how to make the SeNic8 18ss rellant on grant funding, in oth8r words. what is it W8 can do to be sustainable in our own righ We also realise that it is critical to keep our YnderfUl volunteer mediators on board and engaged with us and to that end. several Trustees are working on how we provide generdl and CPD training as well as a better overall team environment. We will Continue to make a o)ncerted effort to gel out inlo the community more4f w8 tell people what we do. they engage with us. It's our job to spread Vrd and encourage people to contsct us rf they are facing conflict. We intend to (x)ntinue our ambttions to grow and expand the service in the fiJiur8 around hvo core areas: families and youth, buikjing on the groundwork laid down last year. More engagement with Youth Servic&s and Schools is on the agenda. providing professional mediallon where required, and educatlng staff and young people to develop the skills to setf-manage confiid siluations. Our finanaal ambition is to secure an annual income of at least £1 IXI.000 to provide se¢uiity for one full time Manager and one part time office support member enabling us to deliver a consistent qualty and breadth of service. As our actual case numbers increase, we will require additional staff hours which will require additional funding. In addition. we need to continue to build our volunteer mediator numb$ and to this end are Cuentty advertising for both accredited mediators and those whom we can train. We are all very much cornmitted to our charitable oblecttves which are of even more importance in the communlty because of the recent pandemic and daily pressures on families due to th& continuing economic crisis that we all face. The need for conflict resolution and eaty interventlon in the current conditions are very much evident and the stress on famllles and communities is impacting on people's wellbeing and mental health. We will conttnue to adverlise our free medialion SeNi arKI enD)ura98 self-referrals from the public. We have in place a more consistent strategy for stskeholder management and the means with which to deliver it. Finally. everyone needs a friend! We now have in place a 'Friends of the Board Group, which indudes wonderfully committed people gtving us Iheir experience and insight on a regular basis. By this time next year, hope we've put in pla(* a new Board structure [Ch acknowledge5 not only our 'Friends' but also our Ex-Offl¢io Officers as they move on and rotale off the Board - we wouldn't want to Ios8 any of that knowledge or expertise. In conclusion. we remain strongty committed to providlng the free mediation service5 that our community has Ix)me to expect and appreciate as we move forward in this year to come Pag8 8
ASHFORD MEDIATION SERVICE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 h1ARCH 2024 statsment of Trustees. responsibilltles The Trustees ar8 responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United lfjngdom Accounting Standards (United Kingdom Generally Accepted AGcounting Praclice). The law applicabl8 to charities in England & Wales requlres the Twstees to prepare financial statements for each financial which gtve a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources. including its inc¢)me and expendilure, for that period. In preparing these financial ststements. the Trustees are required to-. select su(table accounting polic5 and Ihen apply them consistently, observe the methods and principles of the Charities SORP (FRS 102): make judgments and accounling estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any malerial departures disclosed and explained in the financaal statement5: prepare the finanaal statements on the going concem basis unless it is inappropriate to presume that the charity ll11 continue in business. The Trustees are responsbi le for keeping adequate accounting records that are sufficient to show and explain the charitys transaciions and disdose with reasonable accuracy at any time the financbal position of the charity and enabl8 them to ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and han for laking reasonable s18ps for the prevention and detection of fraud and other irregularities. Approved by der of the members of the board of Twstees on 29 April 2024 and signed on their behalf by.. ne {Chalr of Trustees) Page 9
ASHFORD MEDIATION SERVICE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 Independent Examinerfs Report to the Trustees of Ashford Medlatlon Service (Ihe charity.) I report to the charity Trustees on my examination of the accwnts of the charity for the year ended 31 March 2024. Responsibilities and Basis of Report As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 fthe 2011 Acv). I report in respect of my examination of the chartvs accounts carried out under section 145 of the 2011 Act and in caffWng out my examination I have followed the applicable Directions grven by the Charity Commlsslon under Section 145{5)(b) of the 2011 Act. Indepand•nt Examinerfs Statemont Your attention is drawn lo the fact that the charity has prepar8d the accounts in accordance with Accounting and Reporting by Charities: Ststement of Recommended Praclice applicable to charities preparing their accounts in accordance with Ihe Finanaal Reporting Standard applicable in the UK and Republi¢ of Ireland {FRS 102) in praference to the Accounting and Reporting by Charities: Statement of Recommendad Practice issued on 1 April 2005 which is referred to in the extant regulations but has been wÉthdrawn. l understand that this has been done in order for the accounts to provid8 a tru8 and fair view in accordance with the Generally Accepted A¢unts.ng Practice effective for reporting periods beginning on or afler 1 January 2015. I have completed my examination. I confirm that no matters have Come to my attention in connection wlth the examination giving me cause to believe that in any material respect. accounting Tecords were not kept in respect of Ihe tharity as requir8d by section 130 of the 2011 Act., or the a¢¢ounts do not accord with those records: or the accounts do not comply with the applicable requirements concerning the fonn and content of aGcounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fairf view thich is nol a matter mnsidered as part of an ind8pendent examination. I have no concerns and have come across rK) other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This raport is made solely to Ihe charitys Truste95. as a body. in accordancé with Part 4 of th8 Charitias (Accounts and Reports) Regulations 2008. My work has bèen undertaken so that I might state to the charivs Trustees those matter5 1 am required to slate to them in an Independent Examinerfs Report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than the charity and the charitys Truslees as a body. for my work or for Ihis r8porL SEgned: Roland Pary FCA Magee Gammon Corporate Limited Chartered Accountants H8nwood House Henwood Ashford Kent TN24 8DH Dated: 29 April 2024 Page 10
ASHFORD MEDIATION SERVICE STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Rostricted funds 2024 Total fund5 2024 Total funds 2023 Note Income from: Donations and legacies Investm8nts 22.383 103 20.612 42,995 103 73,224 88 Tolal Incorne 22,486 20.612 43.098 73.312 Expendlture on: Raising funds Charitable activities 15,360 39.892 15,360 67,126 7.662 45.047 27.234 Total expendlturo 55.252 27.234 82,486 52.709 Not movement In funds (32.766) (6,622) (39,388) 20,603 Recon¢lllallon of funds= Total funds brought foThvard Nel mvement in funds 57.918 (32.766) 10.780 (6.622) 68,698 (39.388} 48.095 20.603 Tolal funds carried forward 25.152 4.158 29,310 68.698 The Statement of Finanaal Activities includes all gains and losses recognised in the year. The notes on pages 13 to 24 form part of these finanaal statements. Page 11
ASHFORD MEDIATION SERVICE BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note Fixed assets Intangib18 assets Tangible assets 10 11 488 1. 755 1,061 2,243 Current assets D8btors Cash at bank and in hand 12 7,066 30.386 216 66,419 37.452 66. 635 Creditors: amounts falling due within one year 13 (9,203) (180) Net current assels 28,249 66.455 Total net assets 29.310 68.698 Charity funds Restricted funds: Restricted funds Unrestricted fijnds 15 15 4158 25.152 10,780 57,918 Total funds 29,310 68,698 The financial ststements were approved and authorised for issue by the Trustees on 29 April 2024 and signed on their behalf by. (Chair of Trijstees) Th8 notes on pages 13 to 24 fonn part of these financial statement& Pag8 12
ASHFORD MEDIATION SERVtCE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 General Infomiatlon Ashford Mediation is a chlty registered in England and Wales under charity number 1065625. Accounting pollcles 2.1 Basls of preparation of financial statements The financial slatements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and ReportirvJ by Charities: Statement of Recomrnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effecttve 1 January 2015). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a Irue and fairf view and have departed from the Chartties (Accounls and Reports) Regulations 2008 only to the extent required to provid8 a 'tru8 and fairf view. This departure has involved following the Charits'es SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporbng by Charities: Statement of Rewmmended practi effective from 1 April 2005 which has since been withdrawn. Ashford Mediation Service meets the definTlion of a public benefit entity under FRS 102. Assets and liabilities are initially recognis8d at historical cost or transaction value unless othepNise stated in the relevant accounting policy. 22 Income All income is recognised onc8 lh8 charity has entitlement to the income, it is probable that the income vthll be received and the amount of income receivabl8 can be measured ieliably. Grants are induded in the Slaternent of Financ4al Adivities on a receivabl8 basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balan She8t Where incorne is recetved in advan of entitlement of receipt. its reo)gnition is deferred and included in creditors as defeed incom8. Where entitlement occurs before income is received, the income is accxued. Where the donated good is a fixed assec it is measured at fair value. unless it is impractical to measure this reliably. in Nthich case the wst of the item to the donor should b8 US8d. The gain is recognised as income from donations and a corrnspondlng amount is Included in the appropriate fixed asset class and depreciated over the useful economic lif8 in accordance with the charlws accounting policies. On receipt. donated professional seNices and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been wlling to pay to obtain services or faaltties of equivalent economic benefjt on the open markec a corresponding amount is then recognised in expendtture in Ihe period of receipt. Income tsx recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Income tax recoverable in relation to inv8Stmant income is re¢ognised at the time the investment income Is recoivabl8. Pag8 13
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles (contlnued) 2.3 Expenditure Expendtiure is recognised once there is a legal or constructive obligation to transfer economic benefit lo a third party. it is probable that a transfer of economic benefits will be required in settlement and Ihe amount of the obligation can be measured reliab. Expenditure is classrfied by activity. The costs of each activity ara made up of the total of direct costs and shared cosls, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocat8d dir8CtIy lo that activty. Shared costs whith contributa to more than one actiwty and support cost5 which are not attributable to a single acttvity are apportioned between those activities on a basis consistent wlth the use of resources. Central staff costs ar8 allocaled on the basis of time spenc and deprecialion charges allocatèd on the portion of the asset's use. Expenditure on raising funds includes all expenditure Inrred by the charity to raise funds for its charitsble purposes arwj indudes costs of all fundraisng activities events and non-charitable trading. Expenditure on charitable activits'es is incurred on directly Undertang the activities which further the charitys objectives, as well as any associated support costs. All expenditure is indusive of irrecoverable VAT. 2A Interest receivable Interest on funds held deposlt Is induded when receivable and the amount can b8 measured reliably by the charity, this 15 nomially upon noltficatK)n of the interest pald or payable by the institLrtion with whom the frjnds are deposited. 2.5 Intanglble assets and amortisation Intangible assets costing £NIL OT me are capitalis8d and recognised when future economic benefits are probable and the cost or value of Ihe asset can be measured reliably. Intangib18 ass8ts are measured at cost less any accurnlated amortisation any accumulated impainnent losses. 2.6 Tanglblo fixed assets and depreclatlon Tangible ftted assets costing £100 or more are capitafised and recognised then future economic benefÈts are probable and the ¢05t or value of the asset can be measured reltably. Tangible fixed assets are initially recognised at cost. After recognition. under the cost model, tangible ffixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs tncurred to bring a tangible fixed asset into its intended worlong condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less th8ir r8sidual value over their estimated useful lives. as below. Depreciation is provided on the folh)wing bases- Office equipment Computer equipmenl 25Ya reducing balance basis 33.3% straight line basis 2.7 Deblors Trade and other debtors are COgnised at the setuement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade diso)unts dua. Page 14
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting poll¢les (contlnuod) 2.8 Cash at bank and in hand Cash at bank and in hand includes cash and short4enn highly liquid investments with a short malurity of Ihree months or less from the date of acquisition or opening of the deposit or similar account. 2.9 Liabilities and provisions Liabilities are recognised when ther8 is an obligation at the Balance Sh88t dat8 as a result of a past event. li is probable that a transfer of economic benefit will be required In settlement, and the amount of the settlement can be eslimated reliably. Liabilities are recognised at the amount that Ihe charty anticipates tt will pay to settle the debt or Ihe amount it has received as advanced paJThents for Ihe goods or 5ervice5 it must provide. Provisions are measured at the besl estimate of the amounts requir8d to settle the obligation. Wher& the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pr&tsx discount rate that refiects the risks specific to the liabilty, The unwinding of the discount is recAJgnised in the Ststement of Financial Activities as a finan cost. 2.10 Financial Instruments The charity onty has financial assets and financial liabilities of a kn'nd that qualify as basic financial instruments. Basic financlal Instruments are initsally recognised at transaction value and subs8quently measured at their setuement value wilh the exception of bank loans vthich are subsequently measured at amortised cost using the eftective interest method. 2.11 Pensions The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect ol the year. 2.12 Fund accounting General funds ar8 unrestricted funds which are available for use at the discretion of the Trust88s in furtherance of the general obi8Ctives of tha tharity which have not been deslgnated for other purposes. Restr5Cted funds a funds which are to be used in accordance with specific restrictions imposed by donors or which hav8 been raised by the charity for particular purposes. The costs of raising and administering such funds are charged aganst th8 specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Invastsnent income, gains aNI bsses are allocated lo th8 appropriate fund. Page 15
ASHFORD MEDIATION SERVICE NOTES TO THE FINACIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacles UnrestrTcted Restricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Donations Grants 33 33 42,962 3,132 70,092 22.350 20.612 22.383 20.612 42.995 73.224 Total 2023 36.632 36.592 73,224 Investment income Unrestrlcted funds 2024 Total funds 2024 Total funds 2023 Interest received 103 103 88 Analysls of expenditure on charilable activilies Summary by fund ty Unrestrlcted Restrlcted funds funds 2024 2024 Total 2024 Total 2023 Charitsble activities 39,892 27.234 67.126 45.047 Total 2023 14,483 30,564 45,047 Pag8 16
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysls of expenditure by activltles Aclivitles undertaken diractty 2024 Support costs 2024 Total funds 2024 Total fvnds 2023 Charitable activities 66.064 1.062 67.126 45,047 Total 2023 44,493 554 45.047 Anatysis of direct costs Total funds 2024 Total funds 2023 Staff costs Depreaation Mediators. expenses Recruitment costs Managemenl and consultancy Administrative seiS Printing. postage and telephone Computer costs Training mediation Insurance Tw5tee expenses Sundry expenses Bank charges Marketing, advertising and pubkcity Website amortisation 31,511 1.608 2,019 89 5.712 6,000 11,561 23,064 8,896 249 923 209 227 55 714 353 209 304 1,332 60 6.622 488 72 7.500 476 66,064 44,493 Pag8 17
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 MARCH 2024 Analysls of expendlture by activities (contlnued) Analysis of support costs Total funds 2024 Total funds 2023 Professional fees Payroll fees 354 200 1,062 1.062 Indopendent examlnerfs remuneratlon The Independent examinerfs remuneralion amounts to an independent examiner fee of £ - (2023 - £ -). and payroll lees of £1,062 (2023- £200}. Staff costs 2024 2023 Wages and salaries Social securtty costs Contribution to defined contribulion pension schemes 29,608 1,865 38 31,511 The average number of persons employed by the charity during the year was as follows: 2024 2023 Employees No employee reiVed remuneration amounling to nM)re than £60.000 in either year. Trustees. remuneration and expenses During the year. no Trustees received any rernuneration or Otr benefits (2023 - £NIL). Durlng the year ended 31 March 2024. exp8nses totalling £304 were reimbursed or pald dlrectly to 3 Trustees (2023- £55 to 3 Tnjsteesj In respect of meeting. travel and subsistence costs. Page 18
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. Intanglble assets Website Cost At 1 April 2023 At 31 March 2024 Amortisation At 1 April 2023 Charge for the year 952 At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 488 11. Tangiblo fixed assets Office equipment Computer equipment Total Cosl or valuatlon Al 1 April 2023 Addition5 148 9.892 914 10,040 914 At 31 March 2024 148 10,806 10.954 Depreclatlon At 1 Apfll 2023 Charge for the year 143 8,142 1,603 8.285 1.608 At 31 March 2024 9,745 9,893 Net book value At 31 March 2024 1,061 1,061 At 31 March 2023 1,750 1.755 Page 19
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. Debtors 2024 2023 Due wlthln one year Other debtor5 Prepayments and accrued income 7,000 66 85 131 7.066 276 13. Credltors: Amounts falling due within one year 2024 2023 Other taxation and social Serity Other creditors Accruals and deferred income 738 8.381 180 9,203 180 14. Financlal Instruments 2024 2023 Flnancial assets Financial assets measured at fair value through income and expendtiure 30.386 66,419 Financial assets measured al fair value through income and expendtiure comprise cash at bank and in hand. Page 20
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 15. Statement of funds Statement of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Unrestricted funds General Funds 57.918 22.486 (55.252} 25,152 Restrleted funds National Lottery KFC Add Hope Linda Hogan Communty Fund Cotyer Fergusson The Police and Crime Commissionerfs Office 1S.612 (15,612) 2.000 300 2,000 300 5.000 (5.0001 (6.6221 8,480 1,858 10,780 20.612 (27,234} 4158 Total of funds 68.698 43,098 (82.4861 29.310 statement of funds - prior year Balanc8 at 31 March 2023 Balance at 1 Apnl 2022 Income Expenditure Unrestrfcted ndS General Funds 43.343 36,720 (22, 145J 57,918 Restriciod funds National Lottery Linda Hogan Communty Fund Colyer Fergusson KFC Add Hope The Police and Crime Commissionerfs Office 2.352 400 15.612 (17.964) (100) (5,OOOJ 300 5.000 2.000 8,480 15.980 (7.500J 4.752 36.592 {30.564) 10.780 Total of funds 48.095 73.312 (52, 709) 68.698 Page 21
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Summary offunds Summary of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Incom8 Exp8nditure General funds Resiricted funds 57.918 10.780 22,486 20.612 (55,252) (27.234> 25,152 4,158 68.698 43.098 {82,486) 29,310 Summary of funds - prlor year Balance al 31 March 2023 Balance at l Apnl 2022 Income Expenditure General funds Restricted funds 43,343 4,752 36, 720 36,592 (22. 745) (30.564) 57.918 10.180 48.095 73,312 (52,709) 68,698 Page 22
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. Analysls of net assets between fun(ts Analysls of net assets between funds - current period Unrestricted Restricted funds funds 2024 2024 Total fvnds 2024 Tangible fixed assets Current assets Creditors due within one year 1,061 33.294 (9,203) 1,061 37,452 (9,203) 4,158 Total 25.152 4,158 29,310 Analysls Of net assets between funds - prior period Unr8strict8d fvnds 2023 Restricted funds Total funds 2023 2023 Tangible fixed assets Intangible fixed assets Currenl assets Creditors due within one year 1,755 1, 755 488 66.635 (180) 55.855 (t80) 10.780 Total 57.918 10.780 88.698 18. Restrlcted Funds ational Lotte Thls fundlng was gted in order to furKI an Operdtions Manager. The Police and Crirrie Commissioneffs Office This funding was granted in order to pay for specific youth training. digital youth training packs and videos for social media. Col er Fer usson This funding was granted in order to pay for staff for the day to day running of the charity. Linda Ho an Communi Fund This funding was granted in order lo train a Youth Mediator. KFC Add HQ Foundation This funding was granted in order to devetop a pilot Youth Mediation Service. Page 23
ASHFORD MEDIATION SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 19. Penslon commlthients The charity operates a defined contributron pension scheme. The assets of the scheme are held separately frorn those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £38 (2023 - £Nil). A total of £90 (2023 - £Nil) in respect of employer contributions and employee deductions were payable lo the fund at the balance sheet date and are included in creditors. 20. Related party transaction$ The charity has not entered into any related party Iransaclion during the year. nor ara there any outslanding balances owing between related parties and the diarity at 31 March 2024. Page 24
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