Charity number: 1065625
ASHFORD MEDIATION SERVICE
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ASHFORD MEDIATION SERVICE
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 9 |
| Independent Examiner's Report | 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Notes to the Financial Statements | 13 - 25 |
ASHFORD MEDIATION SERVICE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025
| Trustees | S Malone, Chair |
|---|---|
| L Hacking, Trustee | |
| C Whitton, Treasurer | |
| D Surendran, Trustee (resigned 25 April 2024) | |
| J King, Trustee | |
| S Clarke, Trustee (resigned 4 December 2024) | |
| A Willmore, Trustee | |
| R Moore, Trustee (appointed 29 April 2024) | |
| Z Khan, Trustee (appointed 29 April 2024) | |
| C Grieve, Trustee (appointed 29 April 2024) | |
| R Birley, Trustee (appointed 16 January 2025) | |
| Charity registered number 1065625 Principal office Compass House Tufton Street Ashford TN23 1EE Independent Examiner Magee Gammon Corporate Limited Chartered Accountants Henwood House Henwood Ashford Kent TN24 8DH Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ |
Page 1
ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the Ashford Mediation Service for the year from 1 April 2023 to 31 March 2024. The financial statements have been prepared in accordance with the charity’s constitution, the Annual Returns guidance from the Charity Commission and the Charities Act 2011.
Objectives and activities
a. OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The objectives of the Service are to provide a mediation service to the communities of Ashford Borough, Kent and beyond in order to help citizens resolve their differences and to prevent escalation of disagreements which might result in intervention by the Police, Social Services or other Public Bodies. It helps people with neighbourhood, family, intergenerational and workplace disputes as well as child access issues.
b. ACTIVITIES FOR ACHIEVING OBJECTIVES
The Service achieves this with the help of volunteer mediators, volunteer trustees as well as a range of sector specific volunteers. The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Services aims and objectives and in planning future activities and setting policies for the year ahead.
The Charity carries out these objectives by:
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Funding the promotion of the Service to the citizen, organisations and stakeholders who could benefit from engagement with the Service;
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Identifying, recruiting and training mediators who can help individuals or organisations resolve their difference in a safe and neutral place;
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Working as partners with other organisations to ensure that we can collaborate in the best interests of the community.
By focussing on these objectives, we achieve our strategic priorities of providing an accessible service for the community.
Page 2
ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
a. REVIEW OF THE YEAR
We are pleased to report that this year, the Ashford Mediation Service has again offered free mediation, signposting services, information, and education about conflict resolution to all the residents of the Borough on multiple occasions, through a variety of channels including print, social media, outreach talks and in exhibitions in a variety of relevant spaces. We attended numerous community events and meetings involving our partners and stakeholders to ensure that we could reach our target communities.
More importantly, through the provision of our mediation services we have prevented the escalation of conflict and reduced the need for further intervention by the Police, Social Services and other authorities who would otherwise have to spend their limited resources on managing these conflicts.
In addition to our core service of mediation, we provide conflict resolution advice, and referrals to other more appropriate agencies where mediation is not a solution.
We have directly assisted 448 adults and 211 children. Overall, our impacted numbers of people throughout the year can be calculated to be upwards of 1,000 people.
We know that people share their stories amongst their families, neighbours and communities and thus resolving individual conflict has a positive significant ripple effect creating more harmonious conditions for so many more individuals. We use the rule of eight - our experience tells us that when people are in conflict, they normally share their concerns with at least eight other individuals.
We received referrals for help from at least nine agencies including Ashford Borough Council, Folkestone & Hythe District Council, Housing Associations, Police, Social Services, KCC Early Help, schools, colleges, solicitors, Parish Councils, IMAGO as well as from private enterprises for workplace mediation. We have also received a high number (n=150) of self-referrals directly from the public. Throughout the year we have supported dispute resolution within families, around childcare arrangements, neighbour disputes, separating couples and in the workplace.
For the reporting period, the top three subjects of the mediation enquiries were:
- Childcare arrangements and child access 72 2. Family and intergenerational 55 3. Neighbour disputes 54
In addition, this year we have extended our services to include education and information about the benefits, process, and self-help strategies for resolving conflict which have been made available to everyone through a targeted marketing campaign.
Our Mediation and Conflict De-escalation Project at Ashford College saw us working directly with over 50 young people and their tutors on direct and transferable skills for conflict de-escalation.
The following website statistics are provided by our marketing volunteer, Richard Gottfried:
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4,446 website views overall
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1,691 visits to the AMS Homepage
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472 visits to the Contact Us page
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68 visits to the Case Studies page
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35 visits to the Conflict De-escalation Skills page
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122 visits to the About us page
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266 views on The Mediation Process page
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189 views of the Services page
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968 (475 eBooks & 372 sections) downloads of the Mediation eBooks
You can find links to Ashford Mediation Service's online channels via https://linktr.ee/ashfordmediationservice
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ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
We have continued our focus on providing wider resources to inform and educate young people and families about the opportunities and benefits of mediation. This includes our downloadable e-book, ‘Ashford 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 spoken languages after English, in the Ashford community.
b. OUR PEOPLE
Having achieved great progress and stability because of the input by Melodie Webster, our Operations Manager, we are pleased to report that she continues to provide the Service with excellent management, further developing our policies and practices and working closely with our stakeholders and funders.
We have secured several new Trustees in the past year who bring welcome perspectives and insights that will prove invaluable to us going forward. Cliff Grieve has a wealth of experience with vulnerable young people and Rob Birley has considerable experience in risk management and the financial sector, even more important in these precarious economic times.
Regrettably, two Trustees, Dmitri Surendran and Sarah Clarke, had to step down this year. Their contributions and expertise will be greatly missed.
We are also delighted to report that we also have a very strong and committed ‘Friends of the Board’ grouppeople who may not be able to commit to a full Board role but have expressed a great interest in the work of the Service, Darren Weir, Janice Fawell, Tessa and Martin Wyatt, Bryan Hall, and Sue and Roger Pitt. We are grateful for their guidance and support.
Sandra Malone, who had moved to the Chair role in November 2023, was extended as Chair for 2024 and the Service is now actively seeking a replacement for this role as she will be stepping down during the 25/26 period.
Turning to our volunteers, the backbone of the service, out of our 16 volunteer mediators, we maintain a core group of 12 who take on cases and actively engage with the service. We are extremely grateful to them all for their time and expertise and appreciate that without them the service could not run. We are pleased to have recruited several new mediators this year. As case numbers have risen because of our marketing campaigns and other planned developments we continue to actively recruit new mediators to the Service to help meet the increasing demand for our Services.
We could not conclude this year without thanking Iain Nicholson, who has provided excellent volunteer IT help to the Service and thanks also to Richard Gottfried who continues to be our ‘volunteer marketing ‘guru.’
c. Factors relevant to achieve objectives
The Kent Police continue to provide us with office space in Compass House and all the excellent amenities that go with it. This is truly a most appreciated gift, and it allows us to focus all our resources on servicing the community. Finally, but not least, we are indebted to Ashford Borough Council who in addition to their vital financial support, share additional office space with us at Farrow Court, Independent Living Centre in Stanhope.
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ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
d. Message from the Chair
This year has been a challenging one financially for the Service, reflecting the wider economic chaos in the UK and the rest of the world.
However, strengthened by a strong volunteer mediator cohort and an equally strong Board, we feel ready and able to address the year ahead.
From an activity perspective, we have seen an increase in case numbers with referrals increasing from our partners and a large increase in self-referrals.
Our youth initiative, in collaboration with Ashford College was successfully implemented this year and a roll-out to other educational institutions is underway.
The Trustees have been delighted with the increase in activity this year and look forward to continuing to expand our reach and scope to help the people of in all the communities in which we operate.
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ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Financial review
a. GOING CONCERN
As Trustees we share, individually and collectively, a responsibility to ensure the charity only continues to operate and incur expenditure to the extent it can reasonably expect to be able to cash settle its debts. At all times we have a responsibility to ensure we are trading as a ‘going concern’. But in times of massive economic shock such as the recent pandemic, our responsibility is to remain vigilant and our readiness to act when we detect financial risk is acute.
In the annual accounts we should always 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 expenditure we plan to incur. In these economically difficult times, we should be assessing our forward liquidity versus committed costs very frequently, and not longer than monthly, which is how we have operated on a weekly basis since the outbreak of Covid 19.
b. FINANCIAL REVIEW
Our successful dual approach to increasing internally generated contract income supported by ongoing grants originally secured in collaboration with an external grant fundraiser has stood us in good stead in this difficult year, generating increased income to support the Service. We have also worked hard through the year to reduce our costs to the most efficient level achievable. Although a balanced operating position is now attained, in 2024/25 expenditure exceeded income resulting in net deficit for the year of £11,624 and a reduction in our cash balance to £17,506. A full report on this year’s financials, including details of a balanced budget for 2025/26 and plans to re-build income levels to fully support our expanding workload will be included in the Treasurer’s Report to the AGM.
The continued annual support of £14,000 from Ashford Borough Council is gratefully acknowledged, as are the contributions from all our funders listed below:
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National Lottery Community Fund
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Kent Community Foundation
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Colyer Fergusson
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Whitehead Moncton Foundation
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Cole Charitable Trust
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Headley Pitt Trust
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Restorative Justice Solutions
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Hythe Borough Council
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Compaid
Our thanks go to our accountants Magee Gammon who once again provided their Independent Examination Services pro-bono.
The Trustees have an ambition to maintain free reserves and unrestricted funds at a level which equates to approximately four to nine months of unrestricted charitable expenditure. The Trustees consider that this level will provide sufficient funds to manage the service without disruption.
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ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
a. GOVERNANCE AND MANAGEMENT
The Service is a registered charity, number 1065625, and was reconstituted on 27th May 2020.
The Service is established to promote the provision of a mediation service in the area covered by Ashford Borough Council and beyond (“the area of benefit”) in order to prevent the escalation of and, resolve existing conflicts. AMS will advance the education 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 less likely further intervention will be required by either the Police, Social Services, or other public organizations. Intervention by AMS early prevents escalation and therefore creates a more harmonious living and working environment for all. Mediation provides an opportunity for individuals to resolve conflict in the home, and in the community leading to a reduction in anxiety and mental health issues.
The Service is governed by Trustees of which there shall be no more than 12 members. New Trustees are appointed by the existing Trustees after an established process, including open 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.
It is important to keep the skills and composition of the Trustee body and succession planning under review. The Trustees have also developed a code of conduct for Trustees which is located on the website of the Service including a formal statement of role and responsibilities and provision for Trustee training. This policy is called ‘'Trustee Policy and Code of Conduct' and can be found under the section: About Us/ Policies: Trustee Policy and Code of Conduct – Ashford Mediation Service
Trustees may serve for three years after which they may put themselves forward for re-appointment for another three-year period after which they must stand down. All Trustees give of their time freely and no Trustee remuneration was paid in the financial year 2024-2025.
Details of Trustee expenses are disclosed in the Annual Report and Accounts as part of this document. Trustees are required to disclose all relevant interests and register them with the Chair and in accordance with the Service’s policy, withdraw from decisions where a conflict of interest arises. No conflicts of interest were registered.
At the quarterly Trustees’ meetings, the Trustees agreed the broad strategy and areas of activity for the Service, including consideration of funding, fundraising, strategy, grant making, reserves and risk management policies and performance. The day-to-day administration of the Service and the processing and handling of cases is managed by the Operations Manager and the Administrator
b. Organisational structure and decision-making policies
During the year the following were Trustees of the charity:
Sandra Malone, Chair (appointed Chair November 2023) Rob Birley (appointed 16 January 2025) Sarah Clarke (resigned 4 December 2024) Akvile Wilmore Jeremy King Cliff Grieve Ross Moore Zopash Khan Lizzie Hacking Dimitri Surendran (resigned 25 April 2024) Chad Whitton, Treasurer
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ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management (continued)
c. RISK MANAGEMENT
The Trustees have considered the major risks to which the charity is exposed and review those risks on a regular basis with established systems and procedures to manage those risks as appropriate.
The Trustees consider the variability of their funding sources constitutes the charity’s major financial risk. This risk is managed on a monthly basis and one of the prime tasks of the Service, its volunteers and its Trustees is to source stable funding for the Service to mitigate this risk.
The major operational risk for the Service is to ensure that citizens, referring organisations and key stakeholders have a thorough understanding of the Service, how they can access it and how it will benefit them or their clients.
As part of this risk, the Service must also ensure that there are always a number of skilled and trained mediators available to work with clients who either access the Service or are referred to the Service.
PLANS FOR THE FUTURE
With a talented and solid team of mediators, a strong Board, and an ever-increasing case load, we can all agree that securing more sustainable funding is a key objective for the coming year.
We will continue to make a concerted effort to get out into the community more - if we tell people what we do, they engage with us. It is our job to spread the word and encourage people to contact us if they are facing conflict.
We intend to continue our ambitions to grow and expand the service in the future around two core areas: families and youth, building on the groundwork laid down last year. More engagement with Youth Services and Schools is on the agenda, providing professional mediation where required, and educating staff and young people to develop the skills to self-manage conflict situations.
Our financial ambition is to secure an annual income of at least £100,000 to provide security for one full-time Manager and one part-time office support member enabling us to deliver a consistent quality and breadth of service. As our actual case numbers increase, we will require additional staff hours, which will require additional funding.
We are all very committed to our charitable objectives which continue to be important in the community.
The need for conflict resolution and early intervention in today’s world are very evident and the stress on families and communities is impacting on people’s wellbeing and mental health too.
We will continue to advertise our free mediation service and encourage self-referrals from the public.
In conclusion, we remain strongly committed to providing the free mediation services that our community has come to expect and appreciate as we move forward in this year to come.
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ASHFORD MEDIATION SERVICE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
_________ S Malone (Chair of Trustees) Date: 28 April 2025
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ASHFORD MEDIATION SERVICE
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner's Report to the Trustees of Ashford Mediation Service ('the charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025.
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 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no 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 report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiner's 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 charity's Trustees as a body, for my work or for this report.
Signed: Roland Parry FCA
Dated: 28 April 2025
Magee Gammon Corporate Limited Chartered Accountants Henwood House Henwood Ashford Kent TN24 8DH
Page 10
ASHFORD MEDIATION SERVICE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Note Income from: Donations and legacies 3 Investments 4 Total income Expenditure on: Raising funds Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 31,150 42 31,192 10,560 28,878 39,438 (8,246) 25,152 (8,246) 16,906 |
Restricted funds 2025 £ 21,612 - 21,612 - 24,990 24,990 (3,378) 4,158 (3,378) 780 |
Total funds 2025 £ 52,762 42 52,804 10,560 53,868 64,428 (11,624) 29,310 (11,624) 17,686 |
Total funds 2024 £ 42,995 103 43,098 15,360 67,126 82,486 (39,388) 68,698 (39,388) 29,310 |
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 13 to 25 form part of these financial statements.
Page 11
ASHFORD MEDIATION SERVICE
BALANCE SHEET AS AT 31 MARCH 2025
| Note Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total net assets Charity funds Restricted funds: Restricted funds 14 Unrestricted funds 14 Total funds |
248 17,582 17,830 (900) |
2025 £ 756 16,930 17,686 780 16,906 17,686 |
7,066 30,386 37,452 (9,203) |
2024 £ 1,061 28,249 |
|---|---|---|---|---|
| 29,310 | ||||
| 4,158 25,152 |
||||
| 29,310 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
S Malone
(Chair of Trustees) Date: 28 April 2025
The notes on pages 13 to 25 form part of these financial statements.
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. General information
Ashford Mediation is a charity registered in England and Wales under charity number 1065625.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 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 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Ashford Mediation Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the charity's accounting policies.
On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. Accounting policies (continued)
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.5 Intangible assets and amortisation
Intangible assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £100 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, as below.
Depreciation is provided on the following bases:
- Office equipment 25% reducing balance basis - Computer equipment 33.3% straight line basis
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. Accounting policies (continued)
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three 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 there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.10 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective 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 of the year.
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. Income from donations and legacies
| Unrestricted funds 2025 £ Donations - Grants 31,150 31,150 Total 2024 22,383 |
Restricted funds 2025 £ - 21,612 21,612 20,612 |
Total funds 2025 £ - 52,762 52,762 42,995 |
Total funds 2024 £ 33 42,962 |
|---|---|---|---|
| 42,995 | |||
4. Investment income
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Interest received | 42 | 42 | 103 |
5. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2025 £ Charitable activities 28,878 Total 2024 39,892 |
Restricted funds 2025 £ 24,990 27,234 |
Total 2025 £ 53,868 67,126 |
Total 2024 £ 67,126 |
|---|---|---|---|
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. Analysis of expenditure by activities
| Charitable activities Total 2024 Analysis of direct costs Staff costs Depreciation Mediators' expenses Recruitment costs Management and consultancy Administrative services Printing, postage and telephone Computer costs Training mediation Insurance Trustee expenses Sundry expenses Bank charges Marketing, advertising and publicity Website amortisation |
Activities undertaken directly 2025 £ 52,836 66,064 |
Support costs 2025 £ 1,032 1,062 |
Total funds 2025 £ 53,868 67,126 Total funds 2025 £ 38,514 305 676 - - 10,063 500 108 800 419 99 822 60 470 - 52,836 |
Total funds 2024 £ 67,126 |
|---|---|---|---|---|
| Total funds 2024 £ 31,511 1,608 - 5,712 6,000 11,561 244 353 60 209 304 1,332 60 6,622 488 |
||||
| 66,064 |
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. Analysis of expenditure by activities (continued)
Analysis of support costs
| Total | Total | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Payroll fees | 1,032 | 1,062 |
7. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £ - (2024 - £ -) , and payroll fees of £1,032 ( 2024 - £1,062 ).
8. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2025 £ 34,094 3,561 859 38,514 |
2024 £ 29,608 1,865 38 |
|---|---|---|
| 31,511 |
The average number of persons employed by the charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Employees | 1 | 1 |
No employee received remuneration amounting to more than £60,000 in either year.
9. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 March 2025, expenses totalling £ 99 were reimbursed or paid directly to 1 Trustee (2024 - £304 to 3 Trustees) in respect of meeting, travel and subsistence costs.
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. Tangible fixed assets
| Cost or valuation At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 11. Debtors Due within one year Other debtors Prepayments and accrued income 12. Creditors: Amounts falling due within one year Other taxation and social security Other creditors Accruals and deferred income |
Office equipment £ 148 148 148 - 148 - - |
Computer equipment £ 10,806 10,806 9,745 305 10,050 756 1,061 2025 £ 231 17 248 2025 £ 828 - 72 900 |
Total £ 10,954 |
|---|---|---|---|
| 10,954 | |||
| 9,893 305 |
|||
| 10,198 | |||
| 756 | |||
| 1,061 | |||
| 2024 £ 7,000 66 |
|||
| 7,066 2024 £ 738 8,381 84 |
|||
| 9,203 |
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13. Financial instruments
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Financial assets | ||
| Financial assets measured at fair value through income and expenditure | 17,582 | 30,386 |
Financial assets measured at fair value through income and expenditure comprise cash at bank and in hand.
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
14. Statement of funds
Statement of funds - current year
Unrestricted funds General Funds Restricted funds National Lottery KFC Add Hope Linda Hogan Community Fund Colyer Fergusson The Police and Crime Commissioner's Office Whitehead Monckton Charitable Foundation Total of funds |
Balance at 1 April 2024 £ 25,152 - 2,000 300 - 1,858 - 4,158 29,310 |
Income £ 31,192 15,612 - - 5,000 - 1,000 21,612 52,804 |
Expenditure £ (39,438) (15,612) (2,000) (300) (5,000) (1,858) (220) (24,990) (64,428) |
Balance at 31 March 2025 £ 16,906 - - - - - 780 |
|---|---|---|---|---|
| 780 | ||||
| 17,686 |
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
14. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Funds Restricted funds National Lottery KFC Add Hope Linda Hogan Community Fund Colyer Fergusson The Police and Crime Commissioner's Office Total of funds |
Balance at 1 April 2023 £ 57,918 - 2,000 300 - 8,480 10,780 68,698 |
Income £ 22,486 15,612 - - 5,000 - 20,612 43,098 |
Expenditure £ (55,252) (15,612) - - (5,000) (6,622) (27,234) (82,486) |
Balance at 31 March 2024 £ 25,152 - 2,000 300 - 1,858 |
|---|---|---|---|---|
| 4,158 | ||||
| 29,310 |
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ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
15. Summary of funds
Summary of funds - current year
General funds Restricted funds Summary of funds - prior year General funds Restricted funds |
Balance at 1 April 2024 £ 25,152 4,158 29,310 Balance at 1 April 2023 £ 57,918 10,780 68,698 |
Income £ 31,192 21,612 52,804 Income £ 22,486 20,612 43,098 |
Expenditure £ (39,438) (24,990) (64,428) Expenditure £ (55,252) (27,234) (82,486) |
Balance at 31 March 2025 £ 16,906 780 |
|---|---|---|---|---|
| 17,686 | ||||
| Balance at 31 March 2024 £ 25,152 4,158 |
||||
| 29,310 |
Page 23
ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
16. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2025 £ Tangible fixed assets 756 Current assets 17,050 Creditors due within one year (900) Total 16,906 |
Restricted funds 2025 £ - 780 - 780 |
Total funds 2025 £ 756 17,830 (900) 17,686 |
|---|---|---|
Analysis of net assets between funds - prior year
| Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 1,061 33,294 (9,203) 25,152 |
Restricted funds 2024 £ - 4,158 - 4,158 |
Total funds 2024 £ 1,061 37,452 (9,203) 29,310 |
|---|---|---|---|
17. Restricted Funds
National Lottery
This funding was granted in order to fund an Operations Manager.
The Police and Crime Commissioner's Office
This funding was granted in order to pay for specific youth training, digital youth training packs and videos for social media.
Colyer Fergusson
This funding was granted in order to pay for staff for the day to day running of the charity.
Linda Hogan Community Fund
This funding was granted in order to train a Youth Mediator.
KFC Add Hope Foundation
This funding was granted in order to develop a pilot Youth Mediation Service.
Whitehead Monckton Charitable Foundation
This funding was granted in order to pay for DBS costs for staff and volunteers.
Page 24
ASHFORD MEDIATION SERVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from 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 £859 (2024 - £38). A total of £231 in respect of employer contributions and employee deductions were receivable from the fund at the balance sheet date and are included in debtors (2024 - £90 payable to the fund).
19. Related party transactions
The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31 March 2025.
Page 25