REI GJSTEIiED COMPANY NUMBER: 03780128 (Englllnd and Wales) REGISTEI REI D CIIARITY IYUMBER: 1077230 Report of the Trustses and Unaudited FlnanelAI Statements For The Year Ended 31 December 2024 for Famlly Medlators Assoclatlon Atkinson Donnelly LI I Cambuslang Court Cambvslang Glasgow Stratbolyd£ G32 8FH
FallY M¢dl4tors Asso¢iation Contents of the Flnantlal Staten]ents For The Year Ended 31 Deeember 2024 Page Report of the Trus¢e¢8 Independent Examiner'8 Report Statement of Flnaneial Actlvities Balance Sheet Notey to the flinancial Statement5 8 to 12 Detalled Statement ofFinanci41 Activities 13
rially Medlators Agsoclatioii Report of the Trustees For The Yer Ended 31 December 202A The Inistees who are also directo of the charity for the purp08es Df the ConwHnie8 Act 2006, present their report with the financial statements of the chaTily for the year ended 31 DecembeT 2024. The trustecs havo &dopted th¢ provisions 0£ A¢¢ountillg ]d Reporting by Cbarities.. Statement of Recommended Th'actice applicable to charities preparing their a¢¢ounts iti accffldance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (eff¢¢live l January 2019). OBJECTtVES AND ACTIVITIES Obje¢tlves and alm8 The airn8 and objectives of the trustees, are to lessen the impact of divor¢¢, separation or family dispute and breakdown upon the parties and families, at- - to help people in England and Wales to find VMA mediators who work to recognised standai'ds. and to educate the public and other professionals about mediation, and to promote the values and practice of mediation: - to 0VIde consultsn¢y and affordabl¢ training to family mediators, our fellow family justice and other professionals. and - to continue to develop a robust and flexible interdisciplinary model of family mediation that adapts to meet the needs of famili in disput¢' and to help family mediators provide sensitive and profesgional assistance to families in dispute. and to continue lo develop standards for and to siipport our members in their provision of professional family mediation services. Pllbllc benefit The chaTity 15 Gommitl¢d ¢0 th¢ dovelopnwnt of family m¢diation whi¢h it believes afford8 substantial potential benefits to sepurated ¢ouples tmd their cl]ildren. The twstees have given du¢ considffl'ation to the Charity Commission's published guidan¢¢ on th¢ Piiblie Benefit requirement ullder the Charities Act 2011, Page I
ri *mlty MedlAtorg As8oclath)n Report of the Trustees For The Ycar Ended 31 December 2024 ACHIEVEMENT AND PERf,ORMANCE Charltable attlvldes The charity is a nmb'ship organisation, which has the objective of aiding family tnediation and, in 80 doing, pi'omoting positive farnily relatiollthips, It does this by supporting its members as follows,. - a88j8ting th¢m to provide higb quality Mediatio and providin& and ¢nfoi'¢illg, clear guidelines and standards for the provision of family mediation, and providing high quality tRining, which recolse8 the importance of d¢liv¢ring an intsgrated model of f&mily mediation The chatity also offers support to the publi¢ &s follows: - assistance in finding skilled family mediators in England and Wales. and - the development and enforcement of high standards within its membership,, and education regarding family mediation and its benefits as & fomi of alternative di8pule resolution The chlty 18 a merober of the Family Mediatlon Council (FMC) and works in collaboration with the FMC to promote Standards within the profession. This year, the charity has protnoted ¢orntnunity and standards within the profession via the continued provision of free online workshops and Iow-COSt training. The charity has also soiight to raise awar•1¢53 of the PTof¢ssion (both to the general public and otl)er professionals) through its continuing $lpOlt of Family Medi&tion Week (an evtht Grted by the FMA). This year the ¢harity is pl¢a8ed to have comn)ittgd timg and funding to the development of its website, which is both a valuable resource for its MberS and a means of promoting family m¢diation to tho public. Th¢ focus tlii8 year has been on updating the n]atsTials availabl¢ to all meinbers, incliiding giiidelirAeS and sample docUnnts, to help nmintain bigh standards protect the publi¢. The clmrity has also promoted the Short video cr¢&te41 in tb¢ previous y¢ar' this is aInd at member8 of the public. to rther educate people about the serviLes that the profession offers. The charity Rs pl¢a8ed to havg been llblE to rontinue to h¢lp and support its yourwr members (both in Tespect of age and experience) tttrough the operation of the Young FMA, which tbis year held its frst ever in-person mectiiig, rombiniug training and networking opportunities foi recently trained family mediator8. riINANCIAL REVICI W Financial position As a result of fllwicial prndcnce in previous, more Uncertai periods, the charity now fmds itself in a healthy fmancial P081tion with good I¢18 of reserves. The kntee$ take th¢ view that it 18 important to now focu8 on the promotion of its aims a8 a charity alld have alloc&t¢d funds to a nutllb¢r of project4 including the creation of short video (a8 detailed above). Reserves policy The TnJste¢s ainl to hold less than three tnonth5 opeT&ting costs as serVeS. Th¢ l¢vel of resee5 as at 31 Den)ber 2024 is £154,878 wbich is sirfficient to cover nore than one Ye,8 operating ¢osts. FUTURE PLANS The thtee intend in 2025 to contillue working with the Mediatiots Counoil and othors to develop standards witbin the mediatioii tllid find iiew and innovative way8 of mark¢ting the profession. The trusfres are also committed to ¢ontinuing to suppoit ils m¢mb¢rs and promoting SUSt&inability within the professioiL Of note, 18 an ongoiiig initiative to cr¢at¢ att fMA sGholarship scheme to provide SLiPPOrt to individuals entering the professioii. STRUCTURE, GOVERNANCE AND MANAGEMEI NT Goyernlng document The charity is in¢orporated as a Company limi¢¢d by g[rantee imder the Companies Act and consequently does not have share capital. Each of the mgmbers is liable to contribute an arnount not exceeding £1 towards the ass¢t8 of the company in the ev¢nt of liquidatio The rule8 and regulations, by wbi¢h tbe Association is governe( are contained in the Memorandum alld Articl of Asgociatioll. Page 2
Famity Medlxtors Association Report of the Trustses For The Year Ended 31 December 2024 STRUCTUREI, COVERNANCE AND MANAGEMENT OrganlsAdonal structure The Board of Trustees meet at least qU.terIY to administsr the cbarity. There are sub-¢onllllitl¢e5 covering profe58ion&l standards & ethics &, legal aid, complaints. PPC, conllnunications and llmrkcling, and members, plus other 8ubconunittees formed on an ad hoc basis for specific pmposes. There is an induction proce85 for all Trustees wben they join the BO.d and the Trustees agree, annually, the budget for the forthcoming year. The Family Mediators Association (the AssocAalion) operates without a Cbief Executive. The affairs, property and fvnds of the Association are managed by a board of TNstee8 that consists of at least three aftd not more than sixteen m¢mbcrs who e electsd in a¢cordance with the Articles of Assoeiation. Up to one tbird of the elected Board (excluding th¢ offlcer8) retires &t each Anlluaj Generp41 Meeting and can be re-elected for one fither terni in office. The elected officers retire a8 provided for in the Article8. REFERENCE AND ADMINISTRATIVE DETAILS Reglslered Company numl 03780128 (England and Wales) Registered Charity number 1077230 Reg4st¢red offJc¢ Tozerg LLP Bro&dwallc House Southernhay West Exetsr Devon EXI IUA Trustee8 Miss L L Caldw¢ll (resAgned 12.12.24) Ms P S Johnson Ms B A Sayers Miss S E Clark W Hogg R Eels Mrs S Smith {resigned 25.9.24) S Kauser (resigned 25.9.24) N Robinson R Gershuny Mr O Dobson A Vollans Mr N J Coffer (appointed 25.9.24) Mrs C Dalliels (appoAnt¢d 25.9.24) Ms E GrahArn (appointed 25.9.24) Miss J Gosling (appointed 25.9.24} Mrs C Webb (appointed 25.9.24) Mrs C Noris (appointed 25.9.24) Page 3
FnY Medlntors Association Report of the Trustees For The Year Ei nded 31 December 2D24 REFERENCE AND ADMINISTRATIVE DETAs Independellt Examiner Atkinsoll Donnelly LLP I Carnbuslang Court Carnbuslang Gl&sgow Strathclyde G32 8FH Soli¢Ators Tozers LLP. Broadwalk House. Southernhay West, Exekr, Devo EXI IUA TRUSTEES No Trustee hnil during or at the end of tlie year, any intsrest in contract8 that are significant in relation to the $s(l&tion's busines8. For th¢ purposes of company law, the Trustees listed on page l are the Directors of the Association The Association has taken out in8m'an¢e foi. the TThtees and officers of the Association against liability arising from wrongfid acts in relation to the Charitable company, as permitted under Section 532 of tl]e Companies Act 2006. 8.M.ay..2025 Approved by order of the boaTd of tTh8tees on ..,..,..,, . . and signed on its behalf by.. Ms P S Joiinson - Trustee Page 4
Independent ExAmlner's Report to the Trustees of FAmlly Medlators AssoclAtloll I r£port on the accoiu)ts for th¢ year ended 31 December 2024 set out on page8 SIX to twelve. Respeedve regponslbllltles oftrnstees &nd examlner Th¢ ch'Ity'S ttustees are regpollsible for the preparal'ion of the aG¢ount8 in aordance with the ternis of the ChltieS alld Trustse Investnwnt (Scotland) Act 2005 and the Charities Accoimts (Scodalld) RegLdations 2006 (as amended), The Charitys trustees considor that the audit quirenllt of Regulatioii 10(1 )(a) to (c) of the AOUnts R¢gulations does not pply. It is my responsibility to examin¢ th¢ &ocoiints as requAI'ed 1¢r Section 44(1)(c) of tILe Aet and t() stale wheth¢r particular mattel's have come to my att¢ntion. Basis of the independent examljier's report My examination was carried out iii accordance with Regulation I l of the Charities Accounts (S¢otland) Regulations 2006. An examitt&tion includes a review of the accounting r¢¢ords kept by the charity and a ¢omparison of the accounts presented with those records. It P41so includes Consideration of any unusual items or disclosur&8 in the accoiints, and seeking explanations frorn you as trnstees ¢ott¢eining ally such matt¢rs. The procedur ujdertaken do not provide all the evidence that would be required in all audit, and consequently I do not expre&8 an audit opinion on the view given by the account8, Indepedent examlner's stAtement In connection with my examination, no matter has coyJJe to my attention ', (l) which gives me reasonable cause to believe that, in any materiv41 rpec¢ the requirmnts to keep Plccounting records in &Grdance with Section 44(1)(a) of the 2005 Act and Regiilation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and to cotnply with Regulation 8 of the 2006 Accounts Regulations have not been met or (2) to which, in my opinion, attention should be itrawn in ord¢i to enable a proper understanding of the accounts to be reed. Michael Donnelly CA The Illstitute of Chwtered Accountants of Scotland Atkinson Donnelly LLP I Cambuslwig Court CkunblIang Glasgow Strathctyde G32 8FH Dale., i..y../.D6 / E r Page 5
F8mlty Medlator$ Asso¢lfttion sthtement ol FlnanclAI Actjvltles (In¢orpoi'ating an Income and Expendlture Aeeollnt) For The Year Endcd 31 Decenjber 2024 31.12.24 Ullre8trict¢d fllnds 31.12,23 Tot81 ds Notes INCOME AND ENDOWMENTS FROM Donations and l¢wies 9,499 Charltable actlvltle$ Charitable 74,108 69,411 Investment incon 2,383 1,307 Total 76,492 80217 EXPEI NDITURE ON Charitable acdvltles Charitable 62,929 78,569 NET INCOTrtE 13,563 1,648 RECONCILIATION OF FUNDS Total fimds brought foThvard 140,815 139,167 TOTAL FUNDS CARIiIED FORWARD 154J78 140,815 The notes forni parl of these fthancial 8tatsnLents Page 6
Famlty Medlators AS¢1*011 Balance Sheet 31 December 2024 31,12,24 Unrestricted rund8 31,12,23 Total Notss FIXED AETs Investments CURRENT ASSETS Debtors Cash at bank 8,074 166,541 2,143 157,813 174,615 159,956 CREDITORS Amounts falling due within one ye {20,238) (19,142) IYET CiJRRENT ASSETS 154J77 140,814 TOTAL ASSETS Ss CURRENT LIABIIJTllI S 154,378 140,815 NET ASSETS L54378 140,815 FUNDS Unrestricted funds 154,378 140,815 TOTAL f4UNDS 154,378 140,815 The charilabl¢ company is entitled to exernption from audit ulldw Section 477 of the Comp4ni¢5 Art 2006 for the yeaT ellded 31 December 2024. The nmberS have not iequired th¢ ¢ompany to obtain an audit of its hnancial statements for the year eled 31 December 2024 itt a¢¢ord&lloe with SeGtion 476 of th¢ Compullies Act 2006. The tStee& acknowledge their responsibilities for (&) ensuTillg th&t the charitable COmPkY k¢eps accounting Tecords that comply with S¢¢tions 386 and 387 of the Companies Act 2006 and PTcparing finall¢ial statements which giv¢ a truc and fair view of the state of affairs of the charitable company as t the elld of each financial year and of its SLirp1118 or d¢fi¢it for ¢a¢h filncIal yr in &ccordance with the requirenlt$ of Sections 394 and 395 and which otha'wise ¢omply with the reqUIrenll of th¢ Compunies Act 2006 rel&ting to fmanci81 statements, so far as applicable to tlie chitable company. (b) These fjnan¢ial statementg have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financi81 8talements were approved by the Board of Trusts¢s atld authorised for i&8iie 8.Ma512025.......... and were siglled oil its behalf by: on Ms P S Johttsoll- Trustet The notes form part of these financial statennts Page 7
FAmlly Medlators Assotlatlon Notes to th¢ FinAncial Stlltements ri or The Year Ended 31 December 21124 ACCOUNTING POLICILS Bwsis of preparillg the fin&ncial statements The f¢11 stat¢ment5 of the charitable coinpany. which 18 a public benefit entity und£ FRS 102, have b¢¢n prepared in accordance with the Chariti&% SORP (FRS 102) 'Accounting and Reporting by Charities,. Statement of Re¢omrnend¢d Practic¢ applicable to charities preparillg th¢ir accounts in accordan¢¢ witEJ the Financial Reporting Standard applicable in the UK and R¢public of Ireland (FRS 102) (ttive l January 2019),, FinAnciAI Reporting Standard 102 'The Flnancial Reporting Stand'd appli¢abl¢ in the UK and Republic of Ir¢land' and the compani Act 2006. The fin¢11 statements have been prepared under the histori¢al ¢ost oonventioffj with tbe exception of iiivestment8 which included at mnrket value. Income All income is reeognised in the Statement of Financial Activities. Once the charity has entitlement to the funds. it 18 probable t the income will be received and the amount can be ineasured reliably. Expendlture Liabilities are recognised g4s expenditur¢ as so] as th¢re 15 & legal or constw¢tive obligation ¢on)milting the Charity to that expenditure. it is probable that a tran8fer of economÉc bellefits will be required in settlement and the amount of the obligation can be measured reliably. Bxpenditure is accounted foi on an accnu18 ba8is and has been classified under headings that aggr¢gate all cost relatd to the category. Where costs ¢aniiot be directly attribut¢d to particular headings they have beeii allocated to activities on a basis consis*nt with the use of resources. Taxation The charity is ¢xempi from Corporation tax on it8 charitable acLivities. Fund accounting Unrestricted funds can be used in awordance with the charitable objectives al the discre¢ion of the trustees. Restricted funds can only be used for particiilar restrictsd purposes within the objec18 of the charAty. R¢strictions ari8¢ wh¢n splfied by the donor or when funds are raised for particular i'estricted purposes. Furtbu. explanation of the nature and pUOSe of ¢aGh fimd is included in th¢ not¢s to thg fitwicial stslements. Basic finaTheial instruments Deblor5 Short tGrm debtors are measured at transaction price, le&8 any impairment. Loans Teceivable are measured initially at fair value, net of transa¢tion st8, and measured subsequLntly at amortised cost Using the eff¢ct(ve interest method, less any 1nwairnnt. Credltors Short term tsade creditors are n]ea8ured at the transaction price. Other financial liabiliti¢s, including bank loans, ar¢ Jneaswed initially at fair valu¢, net of transtion costs, and ar¢ measured subsequently at amortised cost using the eff¢Gtivg intsrest method. C#sh and Bank Balances Cosh and baJk balances are measured at the transaction price Pagc 8 continued...
Family Medfiators Association Notss to the ffinAnclal Statements - continued For The Year Ended 31 D¢¢ember 2024 INVESTMENT INCOME 31.12.24 31.12.23 Deposit accouttt interest 2083 1,307 TRUSTEESI REMUNERATION AND BEIYEFITS There w¢r¢ no twstees, remunelation or other benefits for the year ended 31 D¢¢ernber 2024 nor for the year ended 31 December 2023. Truste¢s' eJpens¢s All trustees ar¢ reimbursed for out of pocket expenses iiicurred during tli¢ year in the ¢our8e of piwsuing the artivities of the charity, in accordance with the reimbursemellt policy of the charity. This ig detailed in Board meeting expenses included in governanc¢ ¢oyts. The total expenses reimbursed to the tStee8 were £2,208 (2023 - £1,016), COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVTriEs Unrestricted fiwds INCOME AND ENDOWMEI FITS FROM Donations aud legaoies 9,499 Ch&ritable aetlYltle8 Charitable 69,411 Investment income 1307 Total 80217 EXPEI NDITURE ON Charitable activities Chlb]e 78,569 IYET INCOME 1,648 RECONC0 ofi FUNDS Tot&l funds brought fonvard 139,167 TOTAL FUNDS CARRIED fiORWARD 140,815 Page 9 continue(L..
riAmity Mediators Association Iyotes to the FlnanclAI Stlltements - continued For The Year Ended 31 December 2024 FIxD sSET INVESTMEiYrs Shares in 'oiip undeitaktllgs MARKET VALU At l January 2024 and 31 December 2024 NET BOOK VALU At 31 December 2024 At 31 December 2023 There were no investment assets outside the UK. Tbe ¢ompany's investments at the balance slieet dats in the share capital of oompallies include tbe following: r4MA Trading Ltd R¢stered office: Nature of business: training provider Class of share: Ordinary holding IDO 31.12.24 31.12.23 Aggregate capital and res¢rves 55,681 54,136 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 PrepayDn¢$ and a¢¢rued income 8,074 2,143 CREDITORS: AMOUIYTS FALLING DUEI wfrHIN OIYE yAR 31.12.24 31.12.23 Trade creditors Other creditors Defcrred incon]e AClled expenses 28 4,740 11,701 2,673 16,749 3,489 20238 19,142 Page 10 ontirnd...
FAll1y MedlAtors Asso¢latAon Not¢s to the Financial Statements- contlnued For The Year nded 31 December 2024 MOVEMENT IN FUTrIDS N¢t movement in fi]nds At 31.12.24 At I,1.24 Unrestrlcted funds General fund 140,815 13,563 154,378 TOTAL FUNDS 140,815 13,563 154,378 Net movement in futtds, included in the above are as follows: Incoming resources Resources expended Movement itt fi]nds Unrestrlcted funds General fund 76,492 {62,929) 13563 TOTAL VUNDS 76,492 (62,929) 13063 Comp#rAtives for movement In funds Net rnovemeiit in funds Tran8fers betw¢¢n fillids At 31.12.23 At I,1.23 Unrestritted fund% General fund W¢bsite R¢dov¢lopment 135,717 3,450 5,188 (3,540) (90) 90 140,815 139,167 1,648 140,815 TOTAL FUNDS 139,167 1,648 140,815 Comparative net movement in included ill the above are as follows., Incoming resources Resourc expended Mov¢m¢nt in funds Unrestrlcted funds General fund Website Redev¢lopm¢nÉ 80,217 (75,029) (3,540) 5,188 (3,540) 80,217 (78,569) 1,648 TOTAL FUNDS 80,217 (78,569) 1,648 PE4ge I I continlled..,
4 *mlty MedAators Assoelathbn Nfjtes to the FinADcial Sthtement8- contlnu¢d rior The Y¢Ar Ei nded 31 December 2024 MOVEMENT IN FUNDS- eondnued A current year12 rnonths and pi'ior year12 nnthS combiiied po8ltion is as follows: Net mov¢nwnt in fund8 Transfer8 between fiinds At 31.12.24 At 1.1.23 Unreslrieted funds General fund Website Red¢velopm¢iit 135,717 3,450 18,751 {3,540} (90) 90 154,378 139,167 15,211 154,378 TOTAL FUNDS 139,167 15,211 154,378 A current year 12 months and prior year 12 month8 combined net nVement in funds, included in the above are as follows; In¢oming resources Resources expended MoveMlt in funds Ullrestricted funds General fimd W¢bsite R¢development 156,709 (137,958) (3,540) 18,751 (3,540) 156,709 (141,498) 15,211 TOTAL FUNDS 156,709 (141,498) 15,211 RELATED PARTY DISCLOSUREI S In the year 4 of the trnsteeg were paid a total of £23,671 (2023 - £32,977) from FMA Trading Ltd f providing training s¢iviGrs, io. CONSOLIJ)ATED ACCOUIYTS The company and its subsidiary have claimed exemption froftn prepAring consolidated a¢¢ounts 88 it qualifies as 8 Small group. ii. PROVISION AVAILABLEI TO STrLALLER ENTlllES In eommoll with many oth¢r businesses of oiir stze and nature we use our ind¢p¢ndent exan]iners to prepar¢ and submit returns to the tax authorities and assist with the prepardtion of the financial 8tat¢m¢nts. Page 12
ITamity Mediators AssociAtion Detalled Statement of Financlal Actlvlde% For The Year Ended 31 Dmber 2024 31.12.24 31.12.23 INCOME AND ENDOWMENTS Donlltlons and legaeles Donations 9,499 InvestmeNt income Deposit acColt interest 2J83 1,307 Ch4rltable #etivltles Members, Subscriptions 74,108 69,411 Total Incomlng resour¢es 76,492 80,217 IXPII NDITURE Cbaritsble *¢tlvltle8 Postage and stationery Sundri¢s Administration Fee Profe&8ional Fees SubscriptiOll8 Mark¢ting Young FMA conference 746 34 41,758 300 1,433 3,675 2,687 13 41,345 450 2,347 18,732 50,633 63,570 Support CO8ts Managejnent Website Costs Insurance Ballk Charg¢8 2,031 2,377 1,504 4,404 1,819 2,715 5,912 8,938 Governance costs Accountancy fees Boatd, committee & FMC m¢¢iing 1,786 4,598 1,786 4275 6,384 6,061 TotRI resources expended 62,929 78,569 Net Incon 13,563 1,648 This page does not fOrpart of the 8tatutory financial statemetlts Page 13