Kent Family Medialion Service
(A company limited by guarantee)
Reference and admlnlstrative detalls of the Charlty, Its Trustees, and advisers
for Ihe year ended 31 March 2024
Truslees
Mr Michael Batey
Mr Graham Jones
Mr Arden Bhattacharya
Mr Geoff rey Burr
Ms Ann Harrison
Mrs Martha Monday
Company registered number.
04186544
Charity regisiered number
1087460
Reglstered ottlce
2 Conqueror Court
Sittingbourne
Kent
ME10 5BH
Accounlants
Kreston Reeves LLP
Chartered Accountants
Monlague Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QU
Page 1

Kent Family Mediation Service
(A company Ilmlled by guarantee)
Trustees, report
for the year ended 31 March 2024
The Trustees present their annual report together with the financial statements of the Charity for the year ended
31 March 2024. The Annual report serves the purposes of both a Trustees, report and a directors, report under
company law. The Trustees confirm Ihat the Annual report and financial statements of the Charity comply with
the current statutory requirements, the requirements of the Charity's governing document and the provisions of
the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the U K and Republic of Ireland IFRS1021 leffeclive 1 January
20191.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the
accounts and comply with the Charity's governing document, Ihe Charities Act 2011 and
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
published in October 2019.
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required
of medium and large companies under the Companies Act 2006 (Strategic Report and Direclors, Report)
Regulations 2013 has been omitted.
Objecllves and acllvltles
a. Pollcles and oblectlves
The principal object of the Charity is to alleviate the hardship and distress caused by the breaking up of marriage
and family. This includes assisting separating andlor divorcing couples to resolve disputes and reach agreed
decisions on matters arising from family stress, financial matters and matters involving children within the Counly
of Kent. The Charity is also established lo assist the resolution of family disputes.
Our revenue from the Cafcass SPIPS contract has provided further income to Ihe service and earnings lor
mediators.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefil.. running a
charity IP821'.
Achlevements and performance
a. Main achievemenls of the Charlty
The service made a surplus of £4,59312023'. deficit of £17,723}, during the year ended 31 March 2024, including
profits on investments of £481 12023.. loss of £204 }.
Given the light margins on which the Charity operates, cash flow has always been a major preoccupation, but
the Charity has maintained a sufficient Balance Sheet. Legal Aid payments are received promptly, and private
clients are required to proceed on a 'pay in advance, basis to minimise uncolleclible debts.
Page 2

Kent Famtly Medialion Service
(A company limiled by guarantee)
Noles to the financial staiements
for the year ended 31 March 2024
15. Analysls of net assets between funds {conlinued)
b. Review of activities
Within this year we lost the SPIPS (Separated Parent Information Programmel contract, so all work is now solely
mediation. The Service has been constantly monitored by the Service Manager and Trustees during this financial
period following the loss of this, broadly working on ways to ensure the continuity of the service.
Kent Family Mediation has continued to provide a high, professional standard of service which is reflected in Ihe
maintained level of turnover.
The Service has continued to meet its objective of alleviating hardship and distress caused by the breaking up of
marriage and family, including assisting separaling andlor divorcing couples resolve disputes and reach
agreement on matters arising from family stress. It is increasingly recognised that professional mediation is
assisting in speedier settlements which are more cost effective and less acrimonious than other procedures in
dispute resolution. This is to the benefit separating parents and the children of the relationship.
The Charity provides mediation services to the County of Kent and receives fees from privately paying clients,,
those that are legally aided, and the family Voucher Scheme.
An ongoing problem for the mediation sector is that most applications received are by applicants who just wish
to go Ihrough the required motions to be able to proceed in court. The level of applications that u Itimately result
in mediation remains low. Less than 40Vo of referrals by one party lead lo an initial interview Ilhe MIAMI. This
results in the Charity incurring significant overheads in setting up processes that do not lead lo mediation and
accounts for the slim margins. These costs are not recognised by any government funding. 11 is hoped this will
change with the legal changed being implemented in April 2024.
The Charity reviews clients, fees annually, within the conlexl of what is reasonable to charge as a non-profit
making body. It continues to seek additional funding from a variety of grant making Trusts to supplement its
reserves. The Charity also remains conscious of the duty to provide public benefit by providing a service at
significantly less cost than the alternatives and has due regard to the guidelines issued by the Charity
Commission.
c. Investment pollcy and performance
Under the Memorandum and Articles of Association the Charity has the power to make any investment which the
Trustees see fit.
In accordance with the reserves policy all funds are retained in cash and all reserves are now invested with the
COIF (Charitable Organisations Fund). The COIF is the largest specialised fund manager in the UK for charities
and has a good record for capilal growth.
Flnanclal revlew
a. Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operalional existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
The Trustees have a duty to ensure that the income and reserves are suff icient to meet all liabilities whilst
maintaining a sufficient level to ensure the longevity and continuation of the Service. The Trustees are obliged to
review this yearly as part of the annual accounts.
Page 19

Kent Family Medialion Service
(A company limited by guarantee)
Notes to the financial stalements
for the year ended 31 March 2024
15. Analysis of net assets belween funds (continued)
Key elements to be reviewed are the possible liabilities of rent, residual payments on equipment leases and staff
redundancy payments. As at the end oflhe financial year our target reserves figure was £58,173. The unrestricted
reserves as of 31 March 2024 were £50,921 Although the reserves were still below the Charity's target figure,
the Trustees consider that they have reasonable grounds for believing that the service can continue to improve
its financia1 position going forward. This is despite the Covid-19 pandemic lockdown measures, since it appears
that, with the government assistance which is available, and by ulilising facilities for online mediation, the service
has been able to maintain its viability.
Struclure, governance, and management
a. Conslltutlon
The Charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Association on 31 March 2001.
The Charity is constituted under a Memorandum of Association dated 31 March 2001 and is a registered charity
{number 10874601.
The service is aff iliated to the College of Medialors, a lounder body of Ihe Family Mediation Council, the body
which sets and maintains high standards for the mediation profession,
b. Methods of appolntment or electlon ol Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Memorandum of Association.
c. Organisational structure and declslon-making pollcles.
The Charity has a management committee which comprises the Trustees, two advisors to the Trustees and a
mediator representative.
The Truslees have ultimate responsibility for income and expenditure and policy making and pricing changes are
discussed and approved by the Trustees. The Trustees meet each quarter lo review progress and the Chairman
and Treasurer are in regular contact with the employees of the Service in the interim.
d. Pollcles adopled for the induction and Iralnlng of Truslees
All new Trustees are given an initial induction when joining the Chariiy and are Ihen trained as appropriate to the
Charity's needs thereafter.
e. flnancial risk management
The Truslees have assessed the major risks to which the Charity is exposed, those related to the operations and
finances of the C,harily and are satisfied that syslems and procedures are in place to miligate exposure to the
major risks.
Plans for future periods
The Truslees will continue to support the objectives and activities ol the Charity for the foreseeable luture.
Page 19

Kent Family Mediation Service
(A company Ilmited by guarantee)
Notes to the financial slatemenls
for Ihe year ended 31 March 2024
15. Analysis of net assets behveen lunds (contlnued)
Statement of Trustees, responsibilitles
The Trustees (who are also the Directors of the Charity lor the purposes of company lawl are responsible for
preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice}.
Company law requires the Trustees to prepare financial statements for each financial year. Under company law,
the Truslees must not approve the financial siatements unless they are satisfied that they give a true and fair
view of the situation of the Charity and of its income and application of resources, including its income and
expenditure, for Ihat period. In preparing these financial statements, the Trustees are required to..
selecl suitable accounting policies and Ihen apply them consistently.
obseNe the meihods and principles of the Charities SORP IFRS 1021.
make judgmenls and accounting estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare the linancial statements on the going concern basis unless it is inappropriale to presume thai 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 lo ensure that the financial statements comply with the Companies Act 2006. 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 ol Trustees on 13112124 and signed on their behalf by..
Mr Mlchael Batey
Trustee
Mr Graham Jones
Trustee
Page 19

Registered number: 04186544
Charity number: 1087460
Kent Family Mediation Service
(A company limited by guarantee)
Unaudited
Trustees. report and financial statements
for the year ended 31 March 2024

Kent Family Mediation Service
{A company limited by guarantee)
Contents
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees. report
Independent examiner's report
Statement of flnancial activities
Balance sheet
Notes to the financial statementg
9- 19

Kent Family Mediation Serrfice
(A company limited by guarantee)
Reference and administrative details of the Charity, its Trustees and advisers
for the year ended 31 March 2024
Trustees
Mr Michael Baley
Mr Graham Jones
Mr Arden Bhattacharya
Mr Geoffrey Burr
Ms Ann Harrison
Mrs Martha Monday
Company registered number
04186544
Charity registered number
1087460
Regist8r8d offlce
Office 1
2 Conqueror Court
Sitlingbourne
Kent
ME10 5BH
Accountsnts
Kreslon Reeves LLP
Chartered Accountants
Monlague Place, Quayside
Chatham Maritime, Chatham
Kent, ME4 4QU
Independent Examiner
Samantha Rouse FCCA DChA
Kreston Reeves LLP
Chartered Accounlanls
Montague Place, Quayside
Chatham Maritime, Chatham
Kent, ME4 4QU
Pa9e 1

Kent Family Mediation Service
IA company limited by guarantee>
Trustees. report
for the year ended 31 March 2024
The Trustees present their annual report together with the financial slalements of the Charity for the year ended
31 March 2024. The Annual report serves the purposes of both a Trustees, report and a directors, report under
company law. The Trustees confirm that the Annual report and financial statements of the Charity comply wlh
the c.urrent statutory requirements, the requirements of the Charity'5 governing document and the provisions of
the Statement of Recommended Practice ISORP) applicable to charities preparing their a¢¢ounls in accordance
th the Financial Reporting Slandard applicable in the UK and Republic of Ireland {FRS102) (effective 1
January 20191.
The financial statements have been prepared in accordance with the accounting poli¢ies Set out in notes lo the
accounts and comply with the Charity's governing document, the Charities Act 2011 and Accounting and
Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in
accordance Mrilh the Financial Reporting Standard applicable in the UK and Republic of Ireland published in
October 2019.
Since the Charity qualifies as small under section 382 of the Companies Act 2006, Ihe strategic report required
of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report}
Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The principal object of the Charity is to alleviate the hardship and distress caused by, the breaking up of
marriage and family. This includes assisting separating andlor divorcing couples lo resolve disputes and reach
agreed decisions on mallers arising from family stress, finan¢ial matters and matters involving children within the
County of Kent. The Charity is also established lo assist the resolution of family disputes.
Our revenue from the Cafcass SPIPS contract has provided fLSrther income to the service and earnings for
mediators.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relaling to public benefit, including the guidance 'Public benefit.. running a
charity IP82)'.
A¢hievements and performance
a. Main achievements of the Charity
The service made a surplus of £4,593 {2023'. deficit of £15,723). during the year ended 31 March 2024, including
gains on investments of £481 12023.. losses of £2041.
Given the light margins on which the Charity operates, cash flow has always been a major preoccupation and
the Charity has maintained a sufficient Balance sheet. Legal Aid payments are received promptly and private
clients are required lo proceed on a 'pay in advan¢e' basis to minimise uncollectible debts.
b. Review of activities
Within this year we lost the SPIPS (Separated Parent Information Programmel contract, so all work is now solely
mediation. The Service has been constantly monitored by the Service Manager and Trustees during this financial
period following the loss of this, broadly working on ways to ensure the continuity of the service.
Kent Family Mediation has continued lo provide a high, professional standard of service which is reflected in the
maintained level of turnover.
Page 2

Kent Family Mediation Service
IA company limited by guarant88>
Trustees. report Icontinuedl
for the year ended 31 March 2024
Achievements and perfomiance (continued)
The Service has continued to meet ils objective of alleviating hardship and distress caused by the breaking up of
marriage and family, including assisting separating andlor divorcing couples resolve disputes and reach
agreement on matters arising from family stress. It is increasingly recognised that professional mediation is
assisting in speedier settlements which are more cost effective and less acrimonious than other procedures in
dispute resolution. This is lo the benefit separating parents and the children of the relationship
The Chariiy provides mediation services to the County of Kent and receives fees from privately paying clients,
those that are legally aided, and the family Voucher Scheme.
An ongoing problem for the mediation sector is that most applications received are by applicants who just wish lo
go through the required motions to be able lo proceed in court. The level of applications that ultimately result in
mediation remains low. Less than 400h of referra15 by one party lead lo an initial interview Ithe MIAMI, This
results in the Charity incurring significant overheads in setting up processes that do not lead lo mediation and
accounts for the slim margins. These costs are not recognised by any government funding. It is hoped this will
change with the legal changed being implemented in April 2024.
The Charity reviews clients, fees annually, within the context of what is reasonable to charge as a non-profit
making body. 11 continues to seek additional funding from a variety of grant making Trusts lo supplement ils
reserves. The Charity also remains conscious of the duly lo provide public benefit by providing a service at
significantly less cost than the alternatives and has due regard to the guidelines issued by the Charity
Commission.
c. Investment policy and perforniance
Under the Memorandum and Articles of Association the Charity has the power to make any investment which the
Truslees see fit.
In accordance with the reserves policy all funds are retained in cash and all reserves are now invested with the
COIF (Charitable Organisalions Fund). The COIF is the largest specialised fund manager in the UK for Charities
and has a good record for capital growth.
Financial review
. Going concern
After making appropnale enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason. they continue lo adopt
the going concern basis in preparing ihe financial slalements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. ReseNes policy
The Trustees have a duty to ensure that the income and reserves are sufficient lo meet all liabilities whilst
maintaining a sufficient level to ensure the longevity and ¢ontinualion of the Service. The Trustees are obliged to
review this yearly as part of the annual accounts.
The key elements lo be ￿vieWed are the possible liabilities of rent. residual payments on equipment leases and
staff redundancy payments. As at the end of the financial year our target reserves figure was £43,492. The
unrestricted reserves as at 31 March 2024 were £52,310. Although the reserves were still below the Charity's
largel figure, the Trustees consider that they have reasonable grounds for believing that the service can continue
lo improve its financial position goin9 forward. This is despite the Covid-19 pandemic lockdown measures,
since it appears that, with the government assistance which is available, and by ulilising facilities for online
mediation, the seNice has been able lo maintain its viability.
Page 3

Kent Family Mediation Service
(A company limited by guarantee)
Trustees. report (continued}
for the year ended 31 March 2024
Structure, governance and management
Constitution
The Charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Association on 31 March 2001.
The Charity is conslituled under a Memorandum of Association dated 31 March 2001 and is a registered charity
(number 10874601.
The seryice is affiliated to the College of Mediators, a founder body of the Family Mediation Council. the body
which sets and maintains high standards for the mediation profession.
b. Methods of appointment or electlon of Trustees
The management of the Charity is the responsibility of the Trustees tho are elected and co-opted under the
térms of the Memorandum of Association.
¢. Organisational structure and de¢ision-making poll¢le$
The Charity has a management committee which comprises the Trustees, two advisors to the Trustees and a
mediator representative.
The Trustees have ultimate responsibility for income and expenditure and policy making and pricing changes are
discussed and approved by the Trustees. The Trustees meet each quarter to review progress and the Chairman
and Treasurer are in regular contact with the employees of the Service in the interim.
d. Policies adopted for the induction and training of Trusteos
All new Trustees are given an initial induction when joining the Charity and are then trained as appropriate lo the
Charity's needs thereafter.
Financial risk management
The Trustees have assessed the major risks lo which the Chanty is exposed, in particular those related to the
operations and finances of the Charity and are satisfied that systems and procedures are in pla¢e to mitigate
exposure to the major risks.
Plans for future perlods
The Trustees will continue to support the objeclives and activities of the Charity for the foreseeable future.
Page 4

Kent Famsly Mediation Service
(A company limited by guarantee)
Trustees. report (continued)
for the year ended 31 March 2024
Statement of Trustees. responsibilities
The Trustees (who are also the Directors of the Charity for the purposes of company lawl are responsible for
preparing the Trustees, report and the financial slalements in accordance with applicable law and United
Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the
Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the slate of affairs of the Charity and of its income and application of resources, including ils income and
expenditure, for that period. In preparing these financial statements, the Trustees are required lo..
select suitable accounting policies and then apply them consistently,
observe the methods and prin¢iple5 of the Charitie5 SORP IFRS 1021.,
make judgements and a¢¢ounling estimates that are reasonable and prudent.,
slate whether applicable UK Accounting Standards IFRS 102} have been followed, subject to any material
departures disclosed and explained in the financial slalemenls.,
prepare the financial slalements on the going concern ba515 unles5 It is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo 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 Companies Act 2006. 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..
Mr Michael Batey
Trustee
Mr Graham Jones
Trustee
Page 5

Kent Family Mediation Service
IA company limited by guarantee)
Independent examiner's report
for the year ended 31 March 2024
Independent examiner's report to the Trustees of Kent Famlly Mediation Service (Ihe Charity'>
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2024.
Responsibilities and basis of report
As the Trustees of the Charity {and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'Ihe 2006 Act'i.
Having satisfied myself that the accounts of the Charily are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts
carried out under section 145 of the Charities Act 2011 I'lhe 2011 A¢t'l. In carrying out my examination I have
followed the Directions given by the Charity Commission under section 145(51(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe..
accounting records were not kept in respect of the Chanty as required by section 386 of the 2006 Act, or
the accounts do not accord with those records, or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'lrue and fair, view which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities lapplicable to charit￿e$ preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
This report is made solely lo the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
IAc¢ounls and Reports) Regulations 2008. My work has been undertaken so that I mighl slate lo the Charity's
Tru51ee5 those matters l am required to slate 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 lo anyone other than the
Charity and the Charity's Trustees as a body, for my work or for this report.
Signed..
S M Rouse
Dated..
FCCA OChA
Kreston Reeves LLP
Chartered Accounlanls
Monlague Place, Quayside
Chatham Maritime, Chatham
Kent, ME4 4QU
Page 6

Kent Family Mediation Service
IA company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account)
for the year ended 31 March 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Incom8 from:
Donations and legacies
Charitable activities
5,000
275,673
179
237,097
823
237,097
823
Investments
Total income
237,920
237,920
280,852
Expenditure on:
Charitable activities
233,808
233,808
296,371
Total expenditure
233,808
233,808
296,371
Net incomellexpenditure) before net galnsl{losses)
on investments
Net gainsl{losses} on investments
4,112
481
4,112
481
{15,5191
12041
Net movement In funds
4,593
4,593
11S,7231
Reconciliation of funds:
Total funds brought forward
Net movement in funds
47,717
4,593
47,717
4,593
63,440
115,723}
Totsl funds carried forward
S2,310
52,310
47,717
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 19 form part of these financial statements.
Page 7

Kent Family Mediation Service
(A company limited by guarantee)
Registered number: 04186544
Balance sheet
as at 31 March 2024
2024
2023
Note
Fixed asset$
Tangible assets
Investments
10
1,273
7,588
2,547
6,872
8,861
9,419
Current assets
Debtors
Cash at bank and in hand
12
60,605
16,170
17,709
43,694
76,775
61,403
Creditors. amounts falling due within one
year
13
133,326)
123,1051
Net Gurrent assets
43,449
38,298
Total net assets
52,310
47,717
Charity fund$
Restricted funds
Unre51ricled funds
14
14
52,310
47,717
Total funds
S2,310
47,717
The Charity was entitled lo exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company lo obtain an audit for the year in question in accordance wtlh
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requiremenls of the Act with respect to
accounting records and preparation of financial statements.
The financial slalement5 have been prepared in accordance with the provisions applicable lo entities subject lo
the small companies regime.
The financial stalemenls were approved and aulhorssed for issue by the Trustees and signed on their behalf by..
Di'.i.' 17. 20?.4 10..08 GMT)
Mr Michael Batey
Trustee
Date.
Mr Graham Jones
Trustee
The notes on pages 9 to 19 form part of these financial statements.
Page 8

Kent Family Mediation Service
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
General information
The Charity is a charitable ¢ompany limited by guarantee Icompany number 04186544), registered in
England and Wales and a registered charity (charity number 10874601 in England and Wales. The
address of the registered office is 1 London Road, Sittingbourne, Kent, ME10 1 NQ.
Accounting policies
2.1 Basis of preparatlon of financial ststements
The financial statements have been prepared in accordance wth Accounting and Reporting by
Charities. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance wlh the Financial Reporting Standard applicable in the UK and Republic of
Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom
and Republic of Ireland {FRS 1021, the Charities Act 2011, the Companies Act 2006 and UK
Generally Accepted Accounting Practice.
Kent Family Mediation SeNice meets Ihe definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless olhenNise slated in
the relevant accounting policy.
The financial statements are presented in Pounds sterling and rounded lo the nearest Pound.
2.2 Company Status
The Charity is a company limited by guarantee. The members of the Charity are the Trustees named
on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee
is limited to £1 per member of the Charity.
2.3 Going concern
The Trustees assess whether the use of going concern is appropriate i.e. whether there are any
material uncertainties related lo events or Conditions that may cast significant doubl on the ability of
the Charity to continue as a going concern. The Trustees make this assessment in respect of a
period of at least one year from the dale of authorisation for issue of the financial slalemenls and
have concluded that the Charity has adequate resources to continue in operational existence for the
foreseeable future and there are no material uncertainties about the Charity's ability to continue as a
going concem, thus they continue to adopt the going concern basis of accounting In preparing the
financial statements.
2.4 In¢ome
All income is recognised once the Charity has enlillement lo the income, it is probable that the
income will be received and Ihe amount of income receivable can be measured reliably.
Grants are included in the slatement of financial activities on a receivable basis. The balance of
income received for specific purposes bul 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, ils
recognition is deferred and included in creditors as deferred income, Where entillemenl occurs
before income is received, the income is accrued.
Income tax re¢overable in relation to donations received under Gift Aid or deeds of ¢ovenanl is
recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the lime the investment
income is receivable.
Page 9

Kent Family Mediation Service
IA company limited by guarantee}
Notes to the financial statements
for the year ended 31 March 2024
Accounting policies (continued)
2.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, il is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably.
Charitable activitie5 are costs incurred on the Charity's operations, including support costs and ¢osls
relating to the governance of the company apportioned to charitable activities.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
2.6 Tangible fixed assets and depreciation
All a55els costing more than £250 are capilalised.
A review for impairment of a fixed asset is carried oul if events or change5 in circurnstances indicate
that the carrying value of any fixed asset may nol be recoverable. Shortfalls be￿een the
carrying value of fixed assets and their recoverable amounts are recognised as impairments.
Impairment losses are recognised in the Statement of financial activities incorporating income and
expenditure a¢counl.
Tangible fixed assets are carried at cost, net of depreciation and any provision for
impairment.
Depreciation is provided al rates calculated lo write off the Cost of fixed assets, less their estimated
residual value, over their expected useful lives on the followng bases:
Computer equipment
330A straight line
2.7 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value al the Balance sheet date. unles5
fair value cannot be measured reliably in which case it is measured al cost less impairment.
Investment gains and losses, whether realised or unrealised, are combined and shown in the
heading 'Gainglllosses) on investments, in the Statement of financial activities incorporating
income and expenditure account.
2.8 Debtors
Trade and other debtors are recognised at the seltlemenl amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any irade discounts due.
2.9 Cash at bank and in hand
Cash at bank and in hand includes cash and short-lerm highly liquid investments with a short malurily
of three months or less from the dale of acquisition or opening of the deposit or similar account.
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 inilially recognised at transaction value and subsequently
measured al their settlement value.
Page 10

Kent Family Mediation Serrfice
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
Accounting policies (continued}
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity lo the fund in respect of the year.
2.12 Fund accounting
General funds are unreslricled 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.
2.13 Interest recelvable
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 Bank.
2.14 Liabilitles and provlslons
Liabilities are recognised when there is an obligation at the Balance sheet dale as a result of a past
event, it is probable that a transfer of economic benefit will be required in seltlemenl. and the amount
of the settlement can be estimated reliably.
Liabilities are recognised al the amount that the Charity anlicipales il will pay lo sellle the debt or the
amount il has received as advanced payments for-the goods or services Il musl provide.
Provisions are measured at the best estimate of the amounts required lo settle the obligation.
Where the effect of the lime value of money is material, the provision is based on the present
value of those amounts, discounted al the pre-tax discount rate that reflects the risks specific to
the liability. The unwinding of the discount is recognised within interest payable and similar charges.
2.15 Taxation
The Charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes.
Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gaing
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Critical accounting estimates and areas of judgement
Eslimales and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances.
Critical a¢counling estimates and assumptions..
The Charity makes estimates and assumptions concerning the future. The resulting accounting eslimales
and assumptions will, by definition, seldom equal the related actual results. The eslimales and
assumptions that have a significant risk of causing a material adjustment lo the carrying amounts of
assets and liabilities within the next financial year are discussed below.
Page11

Kent Family Mediation Service
IA company limited by guarantee)
Notes to the financial ststements
for the year ended 31 March 2024
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Grants
5,000
Total 2023
5,000
5,000
Income from charitable activities
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Client Payments
Legal services commission
spips
158,780
68,057
10,260
158,780
68,057
10,260
124,067
74,170
77,436
Totsl 2024
237.097
237,097
275,673
Total 2023
275,673
275,673
Investment in¢ome
Unrestrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Bank interest
823
823
179
Total 2023
179
179
Page 12

Kent Family Mediation Service
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
Analysis of expenditure by activities
Activities
undertaken
directly
2024
Support
osts
2024
Total
funds
2024
Total
funds
2023
Charitable Activities
198,759
35.049
233,808
296,371
Totsl 2023
256,465
39,906
296,371
Analysls of direct costs
Total
funds
2024
Total
funds
2023
Staff costs
193,143
571
246,488
570
1,688
1,621
1,213
4,885
Library
Hire of rooms
Affiliation fees
Training
Photocopier
738
1,550
735
2,022
198,759
256.465
All of the direct costs, in both financial years, were from unreslri¢ted funds.
Page 13

Kent Family Mediation Service
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
Analysis of expenditure by activities {continued)
Analysis of support costs
Total
funds
2024
Total
funds
2023
Independent examination fees
Professional fees
Premises costs
Office expenses
Printing and stationary
Telephone
Insurance
Bad deb15
1,274
1,485
885
14,552
3,888
804
3,354
908
773
1,350
572
20,817
4,153
952
1,538
909
895
95
3,391
4,461
Publicity costs
Communication and l.T
Depreciation
Bank charges
3,483
4,416
35,049
39,906
All of the support costs, in both financial years, were from unrestricted funds.
Staff costs
2024
2023
Wages and salaries
Social security costs
Pension Costs
178,540
12,510
2,093
229,652
13,129
3,707
193,143
246,488
The average number of persons employed by the Charity during the year was as follows..
2024
No.
2023
No.
10
10
No employee received remuneration amounting to more than £60.000 in either year.
During the financial year remuneration and benefits tolalling £65,29412023 £49,533), including
employer's national insurance conlribulions, were paid to the Charity's key management personnel.
Page 14

Kent Family Mediation Service
IA company limited by guarantee)
Notes to the financial ststements
for the year ended 31 March 2024
Trustees, remuneration and expenses
During the year. no Trustees received any remuneration or other benefits12023 - £NILI.
During the year ended 31 March 2024. no Truslee expenses have been incurred {2023 - £NIL}.
10. Tanglble fsxed assets
Computer
equipment
Cost or valuation
At 1 April 2023
10,091
At 31 March 2024
10,091
Depreciation
At 1 April 2023
7,S44
Charge for the year
1,274
Al 31 March 2024
8,818
Net book value
At 31 March 2024
1,273
At 31 March 2023
2,547
Page15

Kent Family Mediation Service
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
11.
Fixed asset investments
Cash held at
investment
managers
Listed
investments
Total
Cost or valuation
Al 1 April 2023
Additions
Revaluations
5,244
1,628
235
6,872
235
481
481
Al 31 March 2024
5,725
1,863
7,588
Net book value
Al 31 March 2024
5,725
1,863
7,588
At 31 March 2023
5,244
1,628
6,872
Material investments
Listed investments comprise a holding of COIF Charities Investment Fund income units, plus a small
sum of cash held on account by the Investment Brokers.
12.
Debtors
2024
2023
Due within one year
Trade debtors
Prepayments and accrued income
59,978
627
17,142
567
60.605
17,709
13. Creditors: Amounts falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2,215
29,298
328
2,183
17,828
1,744
1,350
1,485
33,326
23,105
Page 16

Kent Family Mediation Service
(A company limitèd by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
14.
Statement of funds
Statement of funds - Gurrent year
Balance at
31 March
2024
Balance at 1
April 2023
Gainsl
(Losses)
Income Expenditure
Unrestricted funds
General Funds
47,717
237,920
1233,8081
481
52,310
Page 17

Kent Family Mediation Service
(A company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2024
14.
Statement of funds (continued)
Statement of funds prior year
Balance al
31 March
2023
Balance al
1 April 2022
Gainsl
(Losses)
Income Expendilure
Unrestricted funds
General Funds
63,440
280,852
(296,371)
{2041
47,717
15.
Analysis of net assets bet￿￿en funds
Analysls of net ass8tg between funds . current perlod
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due wthin one year
1,273
7,588
73,175
(29,7261
1,273
7,588
73,175
129,726)
Total
52,310
52,310
Analysls of net assets between funds - prior perlod
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Fixed asset investments
Current assets
2,547
6,872
61,403
123,1051
2,547
6,872
61,403
123,1051
Creditors due within one year
Total
47,717
47,717
Page18

Kent Family Mediation Service
(A company limited by guarantee)
Notes to the financial ststements
for the year ended 31 March 2024
16.
Pension commitments
The Charity operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. The pension cost
charge represents Contributions p3yable by the Charity to the fund and amounted lo £2,093 12023.
£3,707). There were contributions of £235 payable to the fund al the Balance sheet dale12023. £804).
17.
Operating lease Commitments
At 31 March 2024 the Charity had commitments to make future minimum lease payments under non-
can¢ellable operating leases as follows..
2024
2023
Not later than 1 year
1,500
18,000
18.
Related Paty transactlons
The Charity has paid £359 to Whitehead Monckton Limited for legal advice during the year, of which
Graham Jones is a trustee {2023.' £Nil). At the balance Sheet dale there are no balances outstanding with
any related parties12023.' £Nill.
Page 19

Kent Family Mediation - final accounts
Final Audit Report
2024-12-17
Ciealed..
2024-12-17
By:
Emily Pink IEmilyPink@wm5aw.ukl
8tsius'.
Signed
Trans3￿10￿ ID..
C8JCH8CAABAAN5mvCFXcdfikDpNvVvSZEd_hM_GhlCH3w
"Kent Family Mediation - final accounts" History
Document created by Emily Pink IEmilyPink@wmlaw.Ltkl
2024-12-17 09'.26.'13 GMT- IP address. 79.98.164. 11
. Document emailed lo grahamjones@wmlaw.uk for signature
2024-12-17 09.'27.,37 GMT
Email viewed by grahamjones@wmlaw.uk
2024-12-17 09'.27..40 GMT- IP address. 91.220.42.77
Signer grahamjones@wml8w.uk entered name 81 signing as Grah8m Jones
2024-12-17 - 10'.08'.43 GMT- IP address.. 7S.98.164. 11
Document e-signed by Graham Jones {grahamjones@wmlaw.ukl
s￿9￿alUre Dale.. 2024-12-17 - 10..08.45 GMT- Time sour￿.. server- IP address.. 79.98. 164.11
Agreement completed.
2024-12-17 - 10.'08..45 GMT
Adobe
Acrob4t Sign

Kent Family Mediation Service
1087460
1 London Road
Sillingbourne
Kent
ME10 1QN
Kreslon Reeves LLP
Chartered Accountants
Monlague Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QU
Dear Sirs
This letter is furnished al your request in connection with your independent èxamination of the
financial slalemenls of the charity for the period ended 31 March 2024 for Ihe purposes enab5ing YOU
lo issue your report lo the trustees required by the Charities Act 2011 in respect of the charity s
accounting records and preparation of the financial slalemenls.
We recognise that our represenlalions concerning the matters referred lo below are significant in
enabling you to issue your independent examiner's report.
We have fulfilled our responsibilities as trustees of the charity, as sel out in your terms of
engagement, under the Charities Act 2011 Icompanies Act 2006 for preparing financial statements in
accordance with the applicable law and United Kingdom Generally Accepted Accounting Practice,
which you have drafted on our behalf, which give a true and fair view of the financial position ol the
charity as of the period end and of the results of operations for the period then ended and for making
accurate represenlalions to you.
The financial slalements have been prepared in accordance with the Companies Act 2006 1 Charities
Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed,
and in accordance with United Kingdom Generally Accepted Accounting Practice, including
Accounting and Reporting by Charilies.. The Slalement of ReGommended Practice 8ppliGable lo
charities preparing rh8ir accounts in accordanc8 wilh the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS102) I'the SORP"). including all subsequent Update 8ullelins
issued that apply lo the period under review
Audit exemption
We confirm that the charlty is enlilled to the exemptions from an audit of the financial statements as
sel out in the Charilies Act 2011 in Ihat.-
The incoming resources of the charity did not exceed £1 million., or
The incoming resources of the charity did not exceed £250,000 and the charity's gross assets
did not exceed £3.26million', or
The incoming resources of the charity and its group did not exceéd £1 million, after
eliminating intra group transactions and consolidation adjuslmenls; and
An audil of the financial slaternents is not required by the charity's governing documents.
Fraud
We acknowledge our responsibility for the design, implemenlalion and maintenance of a system of
internal control in order lo prevent and detect fraud.

We have assessed the risk that the financial statements may be materially misstated as a result of
fraud and il is our opinion that any such risk is minimal.
We are not aware of any irregularities involving management or employees who have a significant
role with regards to the internal control system or that could have a material effect on the financial
statements.
We are not aware of any fraud or suspected fraud of any kind communicated by current or former
eTnployees, analy51s, regulators or any others.
We are not aware of matters related to fraudulent activity or other non-compliance with law or
regulation arising since the beginning of the period whlch have been commLtnicated to the Charity
Commission.
Provision of informatlon
We have made available lo your representatives all significanl financial records and related data. We
have provided lo you all other information requested and given unreslricled access lo persons within
the charity from whom you have deemed il necessary lo obtain information. All other records and
related information, including minutes of all management meetings, have been made available lo you.
Accounting records
All financial transactions of the charity have been properly r&fle¢ted in the accounting records in
accordance with the requirements of the Charities Act 20111 Companies Act 2006 and have been
properly reflected in the financial slalemenls.
Accounting eslimales
We confirm that the methods, data and significant assumptions used by us in making accounting
eslimales. and their related disclosures, are appropriate to achieve recognition, measurement and
disclosure that is reasonable in the context of the applicable financial reporting framework. We
confirm that we have informed you of all such significant assumptions.
Minutes and Contracts
The minute books presented lo you contain Complete and authentic minutes of all meetings of the
charity's trustees held since the beginning of the period under review.
We have complied with all aspects of contractual agreements that would have a material effect on the
financial statements in the event of non-compliance.
None of the Iruslees had al any time in the period an interest in any contract with the charity except
as disclosed in the notes lo the financial slatemenls.
Law and Regulations
We confirm that we are not aware of any possible or actual instance of non-compliance with those
laws and regulations which provide a legal and regulatory framework within which the charity
conducts ils business and which are central to the charity's ability lo conduct its business, except as
explained lo yourselves and disclosed in the financial slalemenls.
We confirm that we have reviewed the guidance "How to report a serious incident in your charily"
published by the Charity Commission. We also confirm that no Serious Incident Reports have been
Submitted ID the Charity Commission, nor any events considered for submission, during the
accounting period or in the period from the balance sheet date lo the date of approval of the financial
statements.

We are not aware of any instances during the period where the charity has operated Outs￿de ils
charitable objectives as laid down in ils governing documents.
We can confirm that our procedures for handling data are compliant with the General Data Protection
Regulation and that there have been no events which could result in any penalty being levied by the
Information Commissioner's Office which could have a material impact on the financial statements.
Tangible Flxed Assets
The net book amounls at which fixed assets are included in the balance sheet are arrived al..
After taking into accoLsnt all Capital expenditure on additions thereto, bul no expenditure
properly chargeable lo revenue.
After eliminating the cost and accumulated depreciation relating lo items sold or othe￿iSe
disposed of.
After providing for amortisalion and impairment al rates sufficient lo reduce the nel book
amounts lo their residual value by the lime they become no longer economic4lly useful to the
Charily.
We confirm that all tangible fixed assets included in the financial slalements exist al the balance sheet
dale.
Investments
None of the charity's inveslmenls have declined in value lo an amount less than the Carrying value in
the balance sheet.
Other Current Assets
We are of the opinion that other current ass8ls have a value on realisalion in the ordinary course of
operations al least equal to the amounts at which they are slated in the financial slalemenls. In
particular adequate provision has been made against all amounts owing lo the charity, which are
known, or may be expected. to be irrecoverable.
Assets General
We confirm that the charity has satisfactory title to all assets appearing in the balance sheet and that
they are free from any lien or charge unless otherwise slated in the financial statements.
We have no intenlions that may materially alter the carrying value or classification of assets and
liabilities reflected in the financial slalemenls.
Liabilities General
All known liabilities of the charity al the balance sheet dale have been included in the financial
stalemenls. Adequate provisions have been made in the financial slalemenls for liabilities, which are
known lo exist bul the amount of which, cannot be accurately determined.
Provision has been made for all grant commitments made by the charity in line with the requirements
of the SORP.
Contingent Liabilities
We have disclosed lo you all Claims in connection with liligalion or any other claims of material
importance that have been, or are expected to be, received and any such claims have been
appropriately accounted for and disclosed in the financial slalemenl5.
We have disclosed lo you all other contingent liabilities.

Taxation
The charity has not undertaken any activities during the year upon which a tax liability arises.
Statement of financial actlvlties
All income of the charity for Ihe period under review has been included in the financial slalemenls.
Except as disclosed in the financial statements the results for the period were not materially affected
by..
transactions of a sort not usually undertaken by the charity.
circumstances of an exceptional or non-recurring nature.
charges or credits relating lo prior periods.
All grants, donations and other income, the receipt of which is subject to specific terms or conditions,
have been notified lo you. There have been no breaches of terms or conditions during the period in
the application of such income.
Transactions wlth trustees and other related partles
Trustees, remuneration
We confirm that no remuneration was paid to trustees during the period under review.
Key management personnel compensation
We confirm that in addition lo the trustees of the charity, the following individuals are considered lo
have formed part of the Key Management of the charity during the accounting period due to their
authority and responsibility for planning, directing and controlling the activities of the charity..
E Steele
D Ingamells
We confirm the accuracy of the disclosure of the Key Management Personnel compensation, which
includes all employee benefits paid, payable or provided by the charsty or on behalf of the charity in
exchange for seNices rendered lo the charity. It also includes any consideration paid on behalf of any
parent undertaking of the charity in respect of any goods or ServI￿S provided to the charity.
Related party transactions
We confirm that we have fully disclosed lo you the identity of all of the charity's related parties.
You have been provided with details of all transactions be￿een the charity and ils ￿lated parties that
have arisen during the accounting period and we confirm that the disclosure made in the financial
slalemenls of these transactions is complete and accurate.
We confirm the factual accuracy of the controlling party disclosure in the financial statements.
Capltal Commitments
The financial statements make full disclosure of all oulslanding amounts contracted for al the balan
sheet dale in respect of capital expenditure.

Post Balance Sheet Events
Since the balance sheet date no events or transactions have either occurred or are pending which
would have a material effect upon the financial slalemenls al that dale, or for the period then ended,
or which are of such significance in relation to the charity's affairs as lo require disclosure in the
financial slalemenls.
Flnancial Facilities
Since the balance sheet date adequate financial facilities have continued lo be available lo the charity
and we have no reason lo believe Ihat such facilities will be withdrawn within the next twelve months.
Review of golng concern basls
We confirm that we have considered th& charity's future operations, workin9 capil81 requirements and
cashflows and we feel that the going concern basis is appropriate for the preparation of the financial
statements for the period under review. Our considerations have covered a period of not less than 12
months from the dale of the approval of the financial stalemenls.
Our consideration has included a thorough assessment of the charity's ability lo continue trading as a
going concern in light of the current economic climate. We have taken appropriate measures, as far
as possible based on the information currently available lo us, to safeguard the current and future
operations of the charity.
There are no material uncertainties of which we are aware that cast doubl on the charity's ability to
continue as a going concern.
All projected cashflows, management accounts and other informatlon and assumptions used in
reaching this conclusion have been made available lo you for the purposes of your assignment. We
confirm that our plans for future actions required lo enable the charity lo continue as a going concern
are feasible.
We a￿ of the opinion Ihat the disclosure on going concern in both the trustees, report and the
rinancial slalemenls is an accurate reflection of the charity's financial position.
Current economic cllmate
We confirm that we are aware of our responsibility as Iruslees to consider, as far as possible with the
information currently available to us, the potential influence of prevailing economic conditions on all
aspects of the charity s financial and narrative reporting. This includes, bul is not limited lo, significant
global events, geopolitical uncertainties, and fluctuations in interest rates and inflation.

We confirm that all represenlalion5 made in this letter include due consideration of these factors. In
particular this includes, bul is not limited lo, the following..
Appropriate disclosure has been included in the charity's narrative reporting regarding the
impact of the current economic climate on the charity's perfomiance during the period, our
assessment of principal risks and uncertainties and the future activity of the charity.,
We acknowledge our responsibility in the preparation of the financial statements for making
appropriate judgments, estimates and assumption5. We have informed you of the judgements
and estimates, including those related to the current economic climate, that have had the
most significant impact on the financial statements. We confirm that the disclosure in the
financial slalemenls of the critical accounting estimates and areas of judgement accuralely
describes our assessment of mallers relating to the current economic climate.,
The financial slalemenls reflect the conditions which existed al the reporting date,
The effect of material non-adjusting events subsequent lo the reporting dale has been
disclosed in the financial slalemenls.,
We have considered whether the charity's tangible flxed assets have been impaired due to
the current economic climate. We have also considered whether our estimate of useful
economic lives remains appropriate. Our consideration has included a review of the current
market value of those assets and their future economic performance.,
Al the reporting dale, any additional liabilities arising as a result of the current economic
climate have been recognised.
Approval of Flnanclal Statements
We confirm that the above represenlalions are made on the basis of enquiries of management an
staff with relevant knowledge and experience and, where appropriate, of inspection of supporting
documentation sufficient lo sa115fy ourselves that we can properly make each of the above
repr8senlalions lo you.
The financial statements and the contents of this letter were formally approved by the board at a
meeting held on the dale shown below.
Yours faithfully
Trustee
for and on behalf of the Board of Trustees
Dale..