Company Dumber: 03785416 (England aDd W#les) Registered Charity iluniber: 1076166 MID MEDIATION AND COUNSELLING LTD (A company limited by guarantee) TRUSTEES, REPORT AND FINANCIAL STATEMENTS For the year ended 10 June 2024
MID MEDIATION AND COUNSF.LLING LTD (A company limited by guarantee) CONTENTS Page Company inforniation Trustees, report Accounlants, report Statement of fin¥ineial activities Balance sheet 10 Notes to the finaneial statements 11- 16
MID MEDIATION AND COUNSELLINC LTD (A company liniited by guarantee) COMPANY INFORMATION Ti"ustees Mr Antliciny Spiio OBE JP - Chairiiian District Judge Tiinothy Jenkiiis OBE Ms Jill Trelfa Mr Michael Kempner FCA Ms Gilliaii FoggF JP Ms Claie Kirby JP Ms Ilelen Jones JP FIH Jiidge Juditli Rowe KC Ms Kailiiyii waen Secretary and Registered Office Mr Micliael Keiiipner Teiiiplcloii Lodge, 114 Higli Street. 14ampton Hill, Middlesex, TW12 INT Registered Charity 1076166 Registered Company No.. 03785436 Examining Accountant Place Cainpbell Chartered ALcountants Wilmiiigton Flouse High Sii'eet Ei1St Gi-insteacl West Sussex, RH19 3AU Solicitors Woiiible Bond Dickinsoii (UK) LLP 4 More Loiidon Riverside Londoii SEI 2AU Bankers I'lie Cooperative Bank plc POBoxlOI l Ballooii Street MaiiLhester, M60 4EP
MID MEDIATION AND COUNSELI,ING LTD (A company limlted by guarantee) TRUSTEES, ANNUAL REPORT (INCLUDING DJRFCTORS, REPORT) Tlie Truslec Board preseiits its report aiid financial stateiiiciits foi- the year ended 30 Julie 2024. STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution MID Mediatioii aiid Couiiselliiig Ltd. is a coinpaiiy limited by guarantee (coi7]paiiy No. 03785436) aiid is a Registet'ed CliaIity (No. 1076166). The company was iiicoipcirated on 9, June 1999 and oil I" July 1999 took ovcr (111 tlie undertakings, assets aiid lial)ililics of MID Mediation ]d Counselling {Richmond aiid Distjict) an uiiin¢orporated registered chiirity (No. 289271). The activities of MID Mediation aiid Couiiselling are gFovenied by tlie ori(Fiiial Tnist Deed of MID Mediation and Counselliiig (Richmoiid and Dislrict) dated 20 Febru<lry 1984. Metliod of appointment or election of Trustees New Trustccs are electcd by cxistiiig Triistees on tlie board. Triistees, posts are advertised iii tlie local, natioiial and voluntary newspapers aiid on websites. TrusteLS al'e lllvlted for a probationary period tlien appointed by the Boai"d of Trustees. Policies adopted for the induction and training of Trustees Trustees arc offered traiiiing aiid development thmugli otlier voliiiilary networks. Organisxtional Structure and decisioii king The Cliarity is organized so tIt the Tnistees meet regularly to nianage its Ic ffaiiE. The day to day ijiaii<igeiiieiit is delegated to the Director and staff of MID Mediatloll and Cowiselling Ltd. OBJECTIVE4 S AND ACTIVITIE4 S Thc objcet of tlie Cliarity is to provide as8lStance througli mediatioii for couples who are sepai'atii)g7 or divorcing aiid to lielp theiii resolve issues over associated mattel's sucli as f11141nces and liousiiig?, witli particulai- atteiitioii given to tlie iiecds of ai)y Lhildreti. The aim of tlie Cliarity is to provide relief and support lo adulls aiid cliildren l)ctore, duiing aiid afier sepciratloll cind divoi-ce ihrough a i'cliige of serviccs focu.%.ged on cliildrcn aiid tl)eir f.aiiiilies. Alongside iiiedialion we offer couiiselliiig support to adults wlio are struggliiig to cojne lo ternis with the breakiip of their relationsliip aiid to childreii who need a safe aiid neutral space to talk. A leain of eiglit Inediators help people wlio ai'e sepai-atino or divorciiig to iiegotiate and cigree lair settleiiieiits itL a iion-adversarial way, Iliercby reduciniy daniaging coiiflict iii taniilies. Children can also be iiivited to a one-off coiitideiitial mediation sessioii to express thcir views.
We offer couiiselliiig to chkldren aiid young people wlio are affected by tlic confii¢t witliiii tlieir faillilies aiid who Iiave emotioiial, mental and behiiviournl issues as a result. We offer counselling to adults who liave been impacted by tlie end of theii" relatioiislup. We Iielp faiiiilies restart ccimmunicalioii ai)d resolve problematic issues via oiir Faiiiily Bridges project. Tliis involves woi'kiniv with several family niembers togietlier and tliis may include membej's ol Ihe exteiidcd fainily such as graiidp<2ients and step-par¢nts. We provide inediatioii services for tenants of housing associatiolls to help tliem resolve difficult issues and also rlin workplace iiiediation to sort out issues bettveen work colleagues. We coiifwm tl)at the tsleeS are aware of the giiidance issiied by the Charity CoiTllni55ioii on publiL benefit. ACIIIEVEMENTS AND PERfoRMANCE The last twelvc iiioiitlis have been busy 1111d agclin we are seeing iiiore clieiits coming into the otricc t"oi- Iheir sessions. Oiir telephojies have i-einained very busy and our admiii. tecini have been able to give iLifoniiatioii to clients wlio al-e goiiig oUL1h a divorce aiid may need other cliaiity suppoit iii addition to services iliat we C1¢ n ott"er. In addition to all tlie people we liave SILPPOrted over tlie lelephone, we have seen 471 people for individual Mediation Infonnation AssesbiiieTiI Meetiiigs (MIAMS) over tlie last 12 months. We have liad l? 5 medi¢qtioii case starts and a 75010 success rate in rLsolving cil leasl oiie issue iii dispute. We iiow hi2ve 3 couitsellors woi'king over 4 days of the week. We Iiave given inoi-e than 340 coiinselliiig seqsioiis to 39 cliildren and yoiing people and lield assessnient and i'eview ineetings with their pareiits. We were 2( ble to help 13 tamilies ilirough our Faiuily Biidgcs worK enabling them to resolve IoiigT_Standiiig coiiiinunication issiies and areas of coiiflict. We also provided over 100 adiilt counselling sessioiis over the year and assisted a 12nge of teiiants seeking to i-esolve conflict witli tlieir Iioiisiiig associatlOLi neighbours tliTough our paitnei.sbip with PA Housiiig.. FINANCIAL REVIEW The Cliarity ended the yeai. witli a SLirplus of £3,383. Whilst theie was a small reduction in the aiiioiini of Graiits rLceived coiiipared with tlie pi-evious ye<1r, this was compensated for by 11 iiicrease iii tlie nuiiiber of niediatioii and counselling sessTroiis undert<1keii diiriiig the year. Inl]atioii continued at a Iiigli Icvel duriiig the first balt.of the year, wliicli iiievitably resulted in iiicreiised costs. However, all expenditure was tiglitly coiiti-olled aiid as a resiili, tbc Clrity IS 111 a sound financial position at die end of tlie year.
lil order to ensui'e the efficient running of the Cliarity tlie policy is to maiiiLiin reserves i1t a iiiinimurn of 3 Inoiitl income and a maxiniuni ot 6 inoiiihs. All reserve fuiids are currently held as cash oil deposit wilh a B<1nk or Building Socicly. Tlic reserves hcld al 30 June 2024 aiiiounted to £134,082. Trustee Board Members The Meiiibers of tli¢ T]stee Board listed <1bove are also Trustees of the company uijder the tenns of the Compaiiies Act 2006. Appoiiilmenls of iiew Trustees are niade by existing Trustees at a Irustees, Meeting. Tliere shall be a mininiuiii ot.four Trustees. During thL ye1( r, the Trustees Mr Anthony Spiro OBE, JP - Chairman District .ludge Tiinoiliy Jenkins OBL Ms Jill Trelfa Mr Michael Kempiier FCA Ms Gilliclll foL'g .IP Ms Clare Kirl)y JP M.% HLIcll Joncs JP HH Judge Juclitli Rowc KC (<1PPOlllted 26 Septeinber 2023) Ms Katluyii Waii-¢n (appoint¢d 7 Deceiiibei" 2023) The company has tak-en advantage of the small coinpanies, exeniption in preparing the repori .Ibove. Tlie trustees declare tliat tliey have approved the trustees, report (iiicliiding directoi's, report} Oil beh4ilFof the board of Trustees Mich<1LI Kempncr Conipany Secretary 14-
MID MEDIATION AND COUNSELLING LTD (A company limited by guaraiitee) INDEPENDENT EXAMINER'S RLPORT I'O J'HE I'RUSTEES OF MID MEDIA'rioN AND COUNSELI,ING LTD I report on tlie accowits of tlie company for tlie year ciided 30 Julie ?024 whicl) are set out on page 9t0 16. RESPECTIVE RESPONSIBILI'fIES OF TRUSTEES AND EXAMINER The trubtees (wlio arc also the direclors of tbe compaiiy for tlie purposes of coiiipany law) are iesponsible for tli¢ prepaii1tioii of the aLcoimts. Tlie trustees consider that an audit is nol requii-ed t.or tl)is year uiider SCLtion 144(2) of the Cliarities Act 2011 (the 20 I l Act) and that an independeiit examiiiatioii is iieeded. 4aviiig sal?sfied iiiyself tliat the chai'ity is not subject to audit under ¢OLiipany law and is eligible for iiidepeiident exaininatioii, it is iny resi)onsibility to: cxaniiiie tlie accowits under section 145 of the ?01 l Act. follow tlie procedLires laid down in tlie geiieral Directioiis given by tlie Cliarity Comiiiission uiider scctioii 145(5){b) of the 201 l Act: and state whetlier particular matters Iiave coine to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My exic miii¢ltioii was caiTied out in accoidaiice with the geiieral Dircctioi]s given by the Cliarity Comniission. An e.xaminatioii iiicliides a review of the accouiitin(F recoi-ds kept by tlie cliarity and a coiiii?arisoii of tlie accoiints presented witli those records. Lt also inclucles consideration of any uiiiisiial iteins oi- disclosiires in the accounts, and seekingi explanations from you as tiustees conLeiJing Iiny siich iiiatters. The procedures uiideitl£ keli do Jiot provide <111 the evideiice tliclt would be required iii ali audit aiid consequeiitly iio opiiiion is giveii as to whethei- the c2CCOUlIts preseiit a "triie and fair view" and tlie report is limited to tliose niatters set out in the statement below. INDEPETYDENT EXAMINER'S STATEMENT In coimection witli iiiy examiiiatioii, no niatter has coiiic to iiiy atteiition: wliicli gives iiie reasonable cause to believe that. in any inatcrial respect, tl)e requirenients-. to keep accouiitiiig records in accordaiice witli seLtion 386 of tbe c.ompanies Act 2006. aiid
to preparc accouiits wliich accord witli tl)e accouiiting records. coiiiply witli tlie accounliiig rcquiremeiils of sectinn 396 of thc Compaiiics Act 2006 aiid with Ilie i]]elhods aiid principles of tliL SiateIiieiit of Rccoinmeiided Pi?ctice: ALcotJnting and Reportingi by Charities l(Ive iiot been iiiet. or to wliich, iii iiiy opiiiioii, altentioii should be drawn iii ol'der to enable a pi-opcr uiiderslaiidiiig of tlie acLounts lo be ilached. II. (WL Placc Campbell Date: L K)wL 26L*
ID MED Tl NAND ou LLI STATEMENT OF FINANCIAL ACTIVITIES fw the twèlve month5 èndod 30th June 2024 2024 Unrestricted Restricted nds 2023 Total Fun Nole Total INCOME AND EXPENDITURE Income Donalions 8nd legacies Ch8rilable aclivilies Other trading activities Investment income 56.269 153.232 17.425 1.181 228.107 67,123 126,805 16,120 307 210,35S 22.769 153,232 17.425 1,181 194,607 33,500 33,500 Expendlture Charitable activities Other Total Resources Expended 34,338 144,958 79,766 224,724 134,118 72,839 206,957 110,620 79.766 190.386 34,338 4.221 18381 3.383 18381 838 3,383 3,398 Net Income Ilexpenditurel Transfers b¥een funds Net movèment In funds 3,383 3,398 Reconcillation of funds.. Totsl funds brought forward 01107123 Total funds carried forward 30106124 127.301 130.699 130,699 134,082 130,699 134,082 There were ng reGognised gains or losses other than recorded above. The a¢companw"ng notes a an integral part of this Stst8menl of Flnancial Aclivities.
MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) BALANCE SHEET as at 30th June 2024 30.06.24 Unrestricted Restricted Funds Funds 30.06.23 Total Funds Total Ftsnds FIXED ASSETS Tangible Assets Total Fixed Assets 207 207 207 277 207 277 CURRENT ASSETS Debtors Cash al Bank and in Hand Total Current Assets 22,690 137,993 160,683 22,690 145,243 167,933 26,264 140,678 166,942 li 7,250 7,250 Creditors.. Amounts falling due within one year N¢t Current Asset$ io 26,808 133,875 7,250 34,058 133,875 36.520 130,422 Total Assets less Current Liabllities 134,082 134,082 130,699 Creditors.. Amounts falling due after one year Net Assets 134,082 134,082 130,699 REPRESENTED BY.. FUNDS Endowment Flinds Restricted Funds Unreslricled Funds 134,082 134,082 130,699 Total Funds 134,082 134,082 130,699 For the year ended 30th June 2024 the company was entitled lo exemption from audit under Section 477 {2) of the Companies Act 2006. The members have not required the company to obtain an audit in aGrdance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilies for complying with the requirements of the Companies Act with respect lo accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject lo the small companies regime and in accordance with FRS102 SORP. Anthony Spiro Chairman Michael Kempner Director 10-
MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2024 1. LIABILITY OF MEMBERS The Company is Limited by Guarantee and has no Share Capital. The Memorandum and Articles of Association provide that every member is liable to contribute a sum not exceeding £1 in the event of the Company being wound up while they are a member or within one year of ceasing to be a member. At the year end there were 8 members. 2. ACCOUNTING POLICIES 2.18asls of Accounting The financial statements have been prepared under the historical cost convention and to comply with the Companies Act 2006 and also the Statement of Recommended Practice {SORPI for charities - 'Accounting and Reporting by Charities" preparing Iheir accounts in aGcordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued on 16th July 2014 and with the Charities Act 2011. 2.2 Income Recognition of income Income has been included in the Ststement of Financial Activities {SoFA) when: the charity becomes entitled to the resources., it is more likely than not that the trustees will receive the resources. the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SOFA when the general income recognition criteria are met. In the case of perforniance related gr8nts, income must only be recognised to the extent that the charity has provided the specified goods or services as entillement to the grant only occurs when the performance related condition5 are met. Government Granls The Gharity has received government grant5 in the reporting period. Tax reclaims on donations and gifts Gift 'd receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donalion is considered to be part of Ihat gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SOFA once the charity has provided the related goods or SeiceS or met the performance related conditions.
MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2024 Income from interest This is included in the accounts when receipt is probable and the amount receivable can be measured reliably 2.3 Expendlture and Liabilitles Liability Recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Govemance and support costs Support costs have been allocated beeen govemance c051s and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and may have been allocated to aclivity cost categories on a basis consistent with the use of resources. eg allocating property costs by floor areas. or per capita, staff costs by the time spent and other Gosts by their usage. Grants with performance conditions Where the charity gives a grant wth conditions for its payment being a specifiG level of service or output to be provided, such grants are only recognised in Ihe SOFA once the receipt of the grant has provided the Specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liabilily for the full funding obligalion must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the a¢counls. Creditors The charity has credilors whiGh are measured al settlement amounts less any trade discounts. Provision for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. Baslc financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19 FRS102 SORP. 12
MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2024 2.4 Assets Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least £200. They are valued at C05t. The depreciation rates and methods are disclosed in Note 8. Debtors Debtors (including trade debtors and loans receivable) are measured on inilial recognition at settlement amount after any trade discoLJnts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. 3. INCOME 2024 Unrestricted Restricted funds fund5 2023 Total funds Donations and legacies Donations and gifts Gift Aid General grants provided by governmentlother charities Membership subscriptionslsponsorships 220 48 220 66.200 875 67,123 21,674 875 22,769 33,500 55,174 875 56,269 33,500 Charitable activities Client payments Legal Aid Agency 124,260 28,972 153,232 89,417 37,388 126,805 124,260 28,972 153,232 other trading activtties Room rental VAT rebate 5,104 12,321 17,425 6,728 9,392 16,120 5,104 12,321 17,425 Income from investments Interest income 1,181 1,181 1,181 1,181 307 307 33,500 228,107 210,355 Total Income 194,607 All income in the prior year was unrestricted except for £34,700 received as Restricted Grants.
MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2024 4. EXPENDITURE 2024 Unrestricted Restricted funds funds 2023 Total funds Expenditure on charitable activities Salaries & NIC Fees.. Mediation and Counselling Training & Supervision Child Counselling 43,480 52,242 14,898 10,870 18,468 54,350 70,710 14,898 5,000 144,958 52,143 61,210 13,265 7,500 134,118 5.000 34.338 110,620 Other Governance costs 79,766 79,766 79,766 79,766 72,839 72,839 190,386 34,338 224,724 206,957 5. FEES FOR EXAMINATION OF THE ACCOUNTS 2024 2023 Independent examiner's fees 2,200 3,400 6. PAID EMPLOYEES 6.1 Staff Costs 2024 2023 Salaries and w3ge5 Social security costs Pension costs (defined contribution) 80,557 77,748 1,402 81.959 1,274 79,022 No salaries exceeding £60,000 were paid during the year. Nothing was paid to the Trustees. 6.2 Average head count in the year 2024 Area of work Charitable activities Governance 2023 14-
MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2024 7. DEFINED CONTRIBUTION PENSION SCHEME Contribution5 of £1.402 have been recognised in the SOFA as an expense for the year ended 30th June 2024. It is estimated that staff spend 20% of their time on work related to activities funded bv restricted f unds. Therefore, 20% of the pension costs have been allocated to restricted funds. 8. TANGIBLE FIXED ASSETS Office Equipment Cost As at 30th June 2023 Acquisilion Disposal 21,192 As at 30th June 2024 21.1g2 Depreciation As at 30th June 2023 Charge for year Disposal 20,915 70 As at 30th June 2024 20,985 Net Book Value As at 30th June 2024 207 Depreciation is provided at the following annual rates in order to wite off each asset over its estimated useful life. Equipment- Unrestricted Funds 25 % on reducing balance Equipment - Restricted funds 100°/o on Gost 9. DEBTORS AND PREPAYMENTS 2024 2023 5,891 16,799 22,690 8,553 17,711 26,264 Trade Debtors Prepayments and accrued income 15-
MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2024 10. CREDITORS AND ACCRUALS 10.1 Analysis of creditors 2024 2023 Trade Creditors Accruals and deferred income Taxation and social security Other creditors 116 28,486 838 7,080 36.520 32,401 577 1.080 34,058 10.2 Deferred income 2024 2023 Balance at start of reporting period Amounts added in current period Amount5 released to income from prior per 6,667 1,667 6,667 1.667 1,667 6,667 1,667 6,667 The amounts added in the current period are for 2 months of the Children in Need Grant of £10,000 received in September 2023 to cover the year to 31st August 2024. The amounts released to income from prior periods are the same Iwo months last year for Children in Need plus a Grant received from the Kelly Foundation in June 2023 intended to start from 1st July 2023 for 12 months. 11. CASH AT BANK AND IN HAND 2024 2023 Short term deposits Cash at bank and in hand 93,291 51.952 145,243 76.345 64,333 140,678 12. TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. No trustee expenses have been incurred. There have been no related party transactions during the reporting period. 16
MID MEDIATION AND COUNSELLING LTD 13 company limited by guarantee) INCOME AND EXPENDITURE ACCOUNT for the twelve months ended 30th June 2024 2024 2023 INCOME Grants and Donations Clients Payments Legal Aid Agency Community Mediation Patrons, Scheme Training Roorn Rental Net income from VAT 55.394 124,260 28,972 66,248 89,417 37,388 875 875 5,104 12,321 226,926 6,728 9.392 210,048 307 Deposit Interest 1,181 228,107 210,355 EXPENSES 79,022 48,228 12,982 13,265 405 2,713 24,353 1,630 1,550 2,210 3,027 1,394 866 3,200 231 3,059 92 Salaries & NIC Fees: Mediation Fees.. Counselling Training & Supervision Postage, Stationery & Printing Telephone Rent & Rates Marketing Subscriptions Insurance Light & Heat Credit Card Fees Sundry Expenses Book-keeping Legal & Professional Fee5 Office Equipment Maintenance Equipment Depreciation Examiner's Remuneration Repairs & Maintenance 81,959 56,225 14,485 14,898 1,218 2,404 24,687 1,625 1,560 2,452 3,325 1,781 789 3,600 1,790 3,351 69 2,200 6,306 224,724 3,400 5,330 206,957 3,398 Surplus for the Year 3,383 17-