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2025-06-30-accounts

Company number: 03785436 (England and Wales) Registered Charity number: 1076166

MID MEDIATION AND COUNSELLING LTD (A company limited by guarantee)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

For the year ended 30 June 2025

MID MEDIATION AND COUNSELLING LTD (A company limited by guarantee)

CONTENTS

Page
Company information 3
Trustees’ report 4-6
Accountants’ report 7-8
Statement offinancial activities 9
Balance sheet 10
Notestothefinancialstatements 11-16

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MID MEDIATION AND COUNSELLING LTD (A company limited by guarantee)

COMPANY INFORMATION Trustees Mr Anthony Spiro OBE JP - Chairman District Judge Timothy Jenkins OBE Ms Jill Trelfa Mr Michael Kempner FCA Ms Gillian Fogg JP Ms Clare Kirby JP Ms Helen Jones JP HH Judge Judith Rowe KC Ms Kathryn Warren Secretary and Registered Office Mr Michael Kempner Templeton Lodge, 114 High Street, Hampton Hill, Middlesex, TW12 INT Registered Charity 1076166 Registered Company No: 03785436 Examining Accountant Place Campbell Chartered Certified Accountants First Floor, Medway House 18-22 Cantelupe Road East Grinstead West Sussex, RH19 3BJ

Solicitors Peackock & Co Solicitors Limited 94 High Street Wimbledon Village London, SW19 5EG

Bankers The Cooperative Bank plc P O Box 101 1Balloon Street Manchester, M60 4EP

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MID MEDIATION AND COUNSELLING LTD

(A company limited by guarantee)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)

The Trustee Board presents its report and financial statements for the year ended 30" June 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

MiD Mediation and Counselling Ltd. is a company limited by guarantee (company No. 03785436) and is a Registered Charity (No. 1076166). The company was incorporated on 9" June 1999 and on 1* July 1999 took over all the undertakings, assets and liabilities of MiD Mediation and Counselling (Richmond and District) an unincorporated registered charity (No. 289271). The activities of MiD Mediation and Counselling are governed by the original Trust Deed of MiD Mediation and Counselling (Richmond and District) dated 20" February 1984.

Method of appointment or election of Trustees

New Trustees are elected by existing Trustees on the board. Trustees’ posts are advertised in the local, national and voluntary newspapers and on websites. Trustees are invited for a probationary period then appointed by the Board of Trustees.

Policies adopted for the induction and training of Trustees

Trustees are offered training and development through other voluntary networks.

Organisational structure and decision making

The Charity is organized so that the Trustees meet regularly to manage its affairs. The day to day management is delegated to the Director and staff of MiD Mediation and Counselling Ltd.

OBJECTIVES AND ACTIVITIES

The object of the Charity is to provide assistance through mediation for couples who are separating or divorcing and to help them resolve issues over associated matters such as finances and housing, with particular attention given to the needs of any children. The aim of the Charity is to provide relief and support to adults and children before, during and after separation and divorce through a range of services focussed on children and their families. Alongside mediation we offer counselling support to adults who are struggling to come to terms with the breakup of their relationship and to children who need a safe and neutral space to talk.

A team of seven mediators help people who are separating or divorcing to negotiate and agree fair settlements in a non-adversarial way, thereby reducing damaging conflict in families. Children can also be invited to a one-off confidential mediation session to express their views.

We offer counselling to children and young people who are affected by the conflict within their families and who have emotional, mental and behavioural issues as a result.

We offer counselling to adults who have been impacted by the end of their relationship.

We help families restart communication and resolve problematic issues via our Family Bridges project. This involves working with several family members together and this may include members of the extended family such as grandparents and step-parents.

We provide mediation services for tenants of housing associations to help them resolve difficult issues and also run workplace mediation to sort out issues between work colleagues.

We confirm that the trustees are aware of the guidance issued by the Charity Commission on public benefit.

ACHIEVEMENTS AND PERFORMANCE

The last twelve months have been busy and again we are seeing more clients coming into the office for their sessions. Our telephones have remained very busy and our admin. team have been able to give information to clients who are going through a divorce and may need other charity support in addition to services that we can offer. In addition to all the people we have supported over the telephone, we have seen 430 people for individual Mediation Information Assessment Meetings (MIAMs) over the last 12 months. We have had 125 mediation case starts and a 75% success rate in resolving at least one issue in dispute. We now have 3 counsellors working over 4 days of the week. We have a longer waiting list for both children’s and adult counselling as it appears more of the clients have complex needs, which require a few extra sessions to ensure that they are ready to face future challenges. We have given more than 350 counselling sessions to 35 children and young people and held assessment and review meetings with their parents and also 200 adult counselling sessions for 25 adults.

We were able to help families through our Family Bridges work, enabling them to resolve longstanding communication issues and areas of conflict. We also started doing Couples counselling to help couples stay together.

We also assisted a range of tenants seeking to resolve conflict with their housing association neighbours.

FINANCIAL REVIEW

The Charity ended the year with a deficit of £17,581. Whilst there was an increase in the amounts of Grants received from the previous year, this did not match the reduction in income received from the activities of the Charity. The number of Mediation and Counselling sessions was, in fact, slightly higher than in the previous year, but there was a significant reduction in the number of those clients in a position to pay for our services.

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Costs continued to increase during the year but, as in previous years, all expenditure was very tightly controlled. Despite the deficit for the year, the Charity remains in a sound financial position at 30" June 2025.

In order to ensure the efficient running of the Charity the policy is to maintain reserves at a minimum of 3 months income and a maximum of 6 months. All reserve funds are currently held as cash on deposit with a Bank or Building Society. The reserves held at 30 June 2025 amounted to £116,501.

Trustee Board Members

The Members of the Trustee Board listed above are also Trustees of the company under the terms of the Companies Act 2006. Appointments of new Trustees are made by existing Trustees at a Trustees’ Meeting. There shall be a minimum of four Trustees. During the year, the Trustees were:

Mr Anthony Spiro OBE, JP - Chairman District Judge Timothy Jenkins OBE Ms Jill Trelfa Mr Michael Kempner FCA Ms Gillian Fogg JP Ms Clare Kirby JP Ms Helen Jones JP HH Judge Judith Rowe KC Ms Kathryn Warren

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

On behalf of the board of Trustees

p l ecorino Michael Kempner Company Secretary

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MID MEDIATION AND COUNSELLING LTD

(A company limited by guarantee)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF MID MEDIATION AND COUNSELLING LTD

I report on the accounts of the company for the year ended 30 June 2025 which are set out on pages 9 to 16.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no matter has come to my attention:

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MID MEDIATION AND COUNSELLING LTD

STATEMENT OF FINANCIAL ACTIVITIES for the twelve months ended 30th June 2025

2025 2024
Note Unrestricted Restricted Total Total
Eunds Funds Funds Funds
£ £ £ £
INCOME AND EXPENDITURE
income 3
Donations and legacies 27,600 39,700 67,300 56,269
Charitable activities 132,527 - 132,527 153,232
Other trading activities 10,563 - 10,563 17,425
Investmentincome 2,847
-
2,847
1,181
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173,537
39,700
213,237
228,107
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Expenditure 4
Charitable activities 111,668 40,641 152,309 144,958
Other 78,509 - 78,509 79,766
Total Resources Expended 190,177 40,641 230,818 224,724
Net income/(expenditure) (16,640) (941) (17,581) 3,383
Transfers between funds (941) 941 - -
Netmovement in funds (17,581) 0 (17,581) 3,383
Reconciliation of funds:
Total funds brought forward 01/07/24 134,082 0 134,082 130,699
Total funds carried forward 30/06/25 116,501
0
116,501
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134,082
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There were no recognised gains or losses other than recorded above.

The accompanying notes are an integral part of this Statement of Financial Activities.

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MID MEDIATION AND COUNSELLING LTD

(a Company Limited by Guarantee)

BALANCE SHEET

as at 30th June 2025

Note 30.06.25 30.06.25 30.06.24
Unrestricted Restricted Total Total
Funds Funds Funds Funds
£: £ £
FIXED ASSETS
Tangible Assets 8 155 - 155 207
Total Fixed Assets 155 - 155 207
CURRENT ASSETS
Debtors 9 28,861 = 28,861 22,690
Cash at Bank and in Hand 11 102,287 15,667 117,954 145,243
Total CurrentAssets 131,148 15,667 146,815 167,933
Creditors: Amounts falling
due within one year 10 14,802 15,667 30,469 34,058
Net Current Assets 116,346 - 116,346 133,875
Total Assets less Current Liabilities 116,501 - 116,501 134,082
Creditors: Amounts falling
due after one year - - - -
NetAssets 116,501 - 116,501 134,082
REPRESENTED BY:
FUNDS 3
Endowment Funds - - - -
Restricted Funds - . - -
Unrestricted Funds 116,501 - 116,501 134,082
Total Funds 116,501 - 116,501 134,082
For the year ended 30th June 2025 the companywas entitled to exemption from audit under
Section 477 (2) ofthe Companies Act2006.
The members have not required the company to obtain an audit in accordance with section 476
ofthe Companies Act 2006.
The directors acknowledge their responsibilies for complying with the requirements ofthe Companies Act
with respect to accounting records and the preparation ofaccounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject
to the small companies regime and in accordance with FRS102 SORP.
AnthonySpiro MichaelKempner
Chairman Director

The directors acknowledge their responsibilies for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Anthony Spiro Chairman

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MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2025

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 9 members.

2. ACCOUNTING POLICIES

2.1 Basis 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 (SORP) for charities - "Accounting and Reporting by Charities" preparing their accounts in accordance 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 Statement 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:

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 performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.

Government Grants

The charity has received government grants in the reporting period.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that 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 services 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 2025

Income from interest

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably

2.3 Expenditure and Liabilities

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.

Governance and support costs

Support costs have been allocated between governance costs 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 activity 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 costs by their usage.

Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the 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 liability for the full funding obligation 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 accounts.

Creditors

The charity has creditors which are measured at 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.

Basic 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.

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for the year ended 30th June 2025

MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS

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 cost.

The depreciation rates and methods are disclosed in Note 8.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

3. INCOME

2025 2024
Unrestricted Restricted Total
funds funds funds
£ £ £ £
Donations and legacies
Donations and gifts 2,100 - 2,100 220
Gift Aid - - - -
General grants provided by
government/other charities 24,500 39,700 64,200 55,174
Membership subscriptions/sponsorships 1,000 - 1,000 875
27,600 39,700 67,300 56,269
Charitable activities
Client payments 101,278 - 101,278 124,260
LegalAidAgency 31,249 - 31,249 28,972
132,527 - 132,527 153,232
Other trading activities
Room rental 3,129 - 3,129 5,104
VAT rebate 7,434 - 7,434 12,321
10,563 - 10,563 17,425
Income from investments
Interest income 2,847 - 2,847 1,181
2,847 - 2,847 1,181
TotalIncome 173,537 39,700 213,237 228,107

All income in the prior year was unrestricted except for £33,500 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 2025

4. EXPENDITURE

4. EXPENDITURE
2025 2024
Unrestricted Restricted Total
funds funds funds
£ £ £ £
Expenditure on charitable activities
Salaries & NIC 46,123 11,531 57,654 54,350
Fees: Mediation and Counselling 50,171 21,610 71,781 70,710
Training& Supervision 15,374 - 15,374 14,898
Child Counselling - 7,500 7,500 5,000
111,668 40,641 152,309 144,958
Other
Governance costs 78,509 - 78,509 79,766
78,509 - 78,509 79,766
190,177 40,641 230,818 224,724
5. FEES FOR EXAMINATION OFTHE ACCOUNTS
2025 2024
£ £
Independent examiner's fees 2,460 2,200
6. PAID EMPLOYEES
6.1 Staff Costs
2025 2024
= £
Salaries and wages 84,689 80,557
Social security costs - -
Pension costs (defined contribution) 1,558 1,402
86,247 81,959

No salaries exceeding £60,000 were paid during the year. Nothing was paid to the Trustees.

6.2 Average head count in the year

6.2 Average head count in the year
2025 2024
Area ofwork
Charitable activities 4 4
Governance 1 1
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MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2025

7. DEFINED CONTRIBUTION PENSION SCHEME

Contributions of £1,558 have been recognised in the SOFA as an expense for the year ended 30th June 2025.

It is estimated that staff spend 20% of their time on work related to activities funded by restricted funds. Therefore, 20% of the pension costs have been allocated to restricted funds.

8. TANGIBLE FIXED ASSETS

8. TANGIBLE FIXED ASSETSASSETS
Office
Equipment
£
Cost
As at 30th June 2024 21,192
Acquisition -
Disposal -
As at 30th June 2025 21,192
Depreciation
As at 30th June 2024 20,985
Charge for year 52
Disposal -
As at 30th June 2025 21,037
Net Book Value
Asat30thJune2025 155

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - Unrestricted Funds 25% on reducing balance Equipment - Restricted funds 100% on cost

9. DEBTORS AND PREPAYMENTS

9. DEBTORS AND PREPAYMENTS
2025 2024
£ £
Trade Debtors 7,426 5,891
Prepayments and accrued income 21,435 16,799
28,861 22,690

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MID MEDIATION AND COUNSELLING LTD (a Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30th June 2025

10. CREDITORS AND ACCRUALS

10.1 Analysis of creditors

10.1 Analysis of creditors
2025 2024
£ £
Trade Creditors 0 0
Accruals and deferred income 29,506 32,401
Taxation and social security 699 SPi
Other creditors 264 1,080
30,469 34,058
10.2 Deferred income
2025 2024
£ £
Balance at start of reporting period 1,667 6,667
Amounts added in current period 10,667 1,667
Amounts released to incomefrom prior per (1,667) (6,667)
0,667 667

The amounts added in the current period are for 4 months of the Children in Need Grant of £11,000 received in November 2024 to cover the year to 31st October 2025, plus the Grant of £7,000 received from the National Lottery Fund in June 2025 intended for the year starting on 1st July 2025.

The amounts released to income from prior periods are for the last two months of the Grant from Children in Need received in the previous year.

11. CASH AT BANK AND IN HAND

2025 2024
£ £
Shortterm term deposits 94,658 93,291
Cash at bank and in hand 23,296 51,952
117,954 145,243

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.

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MID MEDIATION AND COUNSELLING LTD (a company limited by guarantee) INCOME AND EXPENDITURE ACCOUNT

for the twelve months ended 30th June 2025

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||||||| |---|---|---|---|---|---| |2025|2024| |E|£|£|£| |INCOME| |Grants|and|Donations|66,300|55,394| |Clients|Payments|101,278|124,260| |Legal|Aid|Agency|31,249|28,972| |Patrons’|Scheme|1,000|875| |Training|-|-| |Room|Rental|3,129|5,104| |Net|income|from|VAT|7,434|12,321| |210,390|226,926| |Deposit|Interest|2,847|1,181| |213,237|228,107| |EXPENSES| |Salaries|&|NIC|86,247|81,959| |Fees:|Mediation|50,028|56,225| |Fees:|Counselling|21,753|14,485| |Training|&|Supervision|15,374|14,898| |Postage,|Stationery &|Printing|1,105|1,218| |Telephone|2,205|2,404| |Rent &|Rates|29,946|24,687| |Marketing|1,071|1,625| |Subscriptions|1,635|1,560| |Insurance|2,640|2,452| |Light|&|Heat|2,811|3,325| |Credit|Card|Fees|1,000|1,781| |Sundry|Expenses|668|789| |Book-keeping|3,600|3,600| |Legal|&|Professional|Fees|2,942|1,790| |Office|Equipment|Maintenance|3,814|3,351| |Equipment|Depreciation|52|69| |Examiner's|Remuneration|2,460|2,200| |Repairs &|Maintenance|1,467|230,818|6,306|224,724| |Deficit/Surplus|for the|Year|-|17,581|3,383|

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