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 2025
Kent Family Mediation Service IA company limited by guarantee) Contents Page Reference and administrative details of the Charity. its Trustees and advisers Trustees. report Independent examlner's report Statement of financial activities Balance sheet Notes to the financial statements 9-19
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Reference and administrative details of the Charity, its Trustees and advisers for the year ended 31 March 2025 Trustees Mr Michael Baley Mr Graham Jones Mr Arden Bhatlacharya Mr Geoffrey Burr Ms Ann Harrison Mrs Martha Monday Company registered number 04186544 Charlty reglstered number 1087460 Reglstered offlce Office 1 2 Conqueror Court Sittingboume Kent ME10 5BH Accountants Kreslon Reeves LLP Maritime Place Quayside Chatham Maritime Chatham Kent ME44QZ Independent Examiner Samantha Rouse FCCA DChA Kreslon Reeves LLP Maritime Place, Quayside Chatham Maritime, Chatham Kent, ME4 4QZ Page 1
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Trustees. report for the year ended 31 March 2025 The Trustees present their annual report together with the financial slalemenls of the Charity for the year ended 31 March 2025. 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 slalemenls of the Charity comply with the current statutory requirements, the requirements of the Charills 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 UK and Republic of Ireland IFRS1021 (effective 1 January 20191. The financial statements have been prepared in accordance with the accounting policies sel out in notes lo the accounts and comply with the Charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities.- Slalement of Recommended Practice applicable lo 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 Directors. Report) Regulations 2013 has been omitted. Objectives and activities a. Policies and objectives The principal object of the Charity is lo alleviate the hardship and distress caused by the breaking up of marriage, cohabitation and family. This includes assisting separating andlor divorcing couples to resolve disputes and reach agreed decisions on mallers arising from family stress, financial matters and matters involving chIldn within the County of Kent. The Charity is also established lo assist the resolution of family disputes. In setting objectives and planning for 8clivilies, the Trustees have given due consideration lo general guidance published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running a charity IPB21'. Achievements and perfomiance Main achievements of the Charity The Servi made a deficit of £26,63412024'. surplus of £4,593), during the year ended 31 March 2025, including losses on Investments of £5712024.. gain of £4811. Given the light margins on which the Charity operates, cash flow has always been a major preoccupation, but the Charity has maintained a sufficient BalanTr Sheet. Legal Aid payments are received promptly, and private dienls are required to proed on a 'pay in advan, basis to minimise uncolleclible debts. b. Revlew of acllvltles Although in past years our income has been bolstered by work on the SPIPS (Separated Parent Information Programmel contract, that contract was lost in 2024, so all work is now solely mediation. The Service has been Constant monitored by the Service Manager and Trustees during this financial period following the loss of this, broadly working on ways to ensure the conlinuily of the servi. Kent Family Mediation has continued to provide a high, professional standard of service which is reflected in the maintained level of tumover. Page 2
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Trustees. report Icontinuedl for the year ended 31 March 2025 Achievements and perfomiance {continuedl The servi has continued lo meet ils objective of alleviating hardship and distress caused by the breaking up of marriage, cohabitation and family, including assisting separating andlor divorcing couples resolve disputes and reach agreement on mallers arising from family stress. It is increasingly recognised that professional mediation is assisling in speedier settlements which are more Cost effective and less acrimonious than other prOdureS in dispule resolution. This is lo the benefit separating parents and the children of the relationship. The Charity provides mediation setvices 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 lo be able lo proceed in court. The level of applications that ultimately result in mediation remains low. Less than 400/0 of referrals by one paty lead lo an initial interview {the MIAM - Mediation Information and Assessment Meeting). 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 anygovemmenl funding. The Charity reviews clients, fees annually, within the context of what is reasonable to charge as 8 non-profit making body. 11 continues lo seek additional funding from a variety of grant making Trusts lo supplement its reserves. The Charity also remains conscious of the duty to provide public benefit by providing a service at significantly 8S cost than the altemalives and has due regard lo the guidelines issued by the Charity Commission. c. Investment policy 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 capital growth. Flnanclal revlew a. Golng concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial ststements. 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 sufficient to meet all liabilities whilst maintaining a sufficient level lo ensure the k)ngevity and continuation of the Service. The Trustees are obliged lo review this yearly as part of the annual accounts. Key elements lo be reviewed are the possible liabilities of rent, residual payments on equipment leases and staff redundancy payments. As al the end of the financial year our target reserves figure was £58,173. The unrestricted reserves as of 31 March 2025 were £25.675. Although the reserves were still below the Charills target figure, the Trustees consider that they have reasonable grounds for believing that the service can continue to improve its financial position going forward. Given the maintained level of demand for our setvices and by ulilising facilities for online mediation, the servi has been able to maintsin ils viability. Page 3
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Trustees. report Icontinuedl for the year ended 31 March 2025 Structurei governance and management Constitution The Charity is registered as a charitable company limited by guarantee and was sel up by a Memorandum of Association on 31 March 2001. The Charity is consliluled under a Memorandum of Association dated 31 March 2001 and is a registered charity (number 10874601. The service is affiliated lo 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. Method5 of appointment or election of 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 decisionwmaking policies The Charity h8S 8 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 Chair and Treasurer are in regular contact with the employees of the Service in the interim. d. Policies adopted for the induction and training of Trustees All new Trustees are given an initial induction when joining the Charity and are then trained as appropriate lo the Charity's needs thereafter. e. Flnanclal rlsk management The Trustees have assessed the major risks lo which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems and procedures are in place lo miligale exposure to the major risks. Plans for future perlods The Trustees will continue to support the objectives and activities of the Charity for the foreseeable future. Page 4
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Trustees. report Icontinuedl for the year ended 31 March 2025 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 Truslees, report and the financial sialemenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. Company Law requires the Trustees lo prepare financial slalemenls 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 stale 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 principles of the Charities SORP IFRS 1021", make judgements and accounting eslimales that are reasonable and prudent., slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charills 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 18king 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 behaff by.. Grahan ones (Jun 3, 2026 14..58.'18 GMT+11 Mr Graham Jones Trustee Mrs Martha Monday Trustee Dale.. 03.06.2026 Page 5
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Independent examiner's report for the year ended 31 March 2025 Independent examlner's report to the Trustees of Kent Famlly Medlatlon Servlce I'the Charlty.) I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025. Responsibilities and basis of report As the Trustees of the Charity land its directors for the purposes of company kw) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 Ilhe 2006 ACVI. Having satisfied myself that the accounts of the Charity 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 Charitvs accounts carried out under section 145 of Ihe Charities Act 2011 I'lhe 2011 Acl'l. In carwng out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come lo my allenlion in connection with the examination giving me cause to believe- accounting records were not kept in respect of the Charity 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 'true 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 charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 10211. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. This report is made solety lo the Charitys Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale to the Charitls Trustees those mallers l am required to state to them in an independent examinerfs report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charitls Trustees as a body, for my work or for this report. Signed.. Dated: 3 June 2026 S M Rouse FCCA DChA Kreston Reeves LLP Maritime Place Quayside Chatham Maritime Chatham Kent ME44QZ Page 6
Kent Famlly Medlatlon Servlce IA company limited by guarantee) statement of financial activities (incorporating income and expenditure account) for the year ended 31 March 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies Charitable activib'es 5,050 211.188 294 5,050 211,188 294 237,097 823 Investments Total income 216.532 216.532 237,920 Expenditure on-. Charitable activities 243,110 243,110 233,808 Total expenditure 243.110 243.110 233,808 Net {expenditure)lincome before net Ilosses}Igains on investments Net {lossesllgains on investments (26,578) 1571 {26,5781 (571 4,112 481 Net movement in funds (26,635) {26,6351 4,593 Reconciliation of funds- Total funds brought forward Net movement in funds 52,310 (26.6351 52,310 {26.6351 47,717 4,593 Total funds Carrled forward 25.675 25,675 52,310 The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 9 10 19 form part of these financial statements. Page 7
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Registered number: 04186544 Balance sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets Investments 10 1,273 7,588 2.712 2,712 8,861 Current assets Debtors Cash al bank and in hand 12 70,394 1,429 60,605 16,170 71,823 76,775 Current Ilabllltles Creditors.. amounts falling due within one year 13 (48,8601 133,3261 Net current assets 22,963 43,449 Total net assets 25,675 52,310 Charity funds Reslricled funds Unrestricted funds 14 14 25.675 52,310 Total funds 25.675 52,310 The Charity was enlilled to 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 with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo accounting records and preparation of financial slalemenls. The financial statements have been prepared in accordance with the provisions applicable lo entities subject lo the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. r8ha on9S un Mrs Martha Monday Truslee Dat8.' 03.1X.2026 Mr Graham Jon•* Trustee The notes on pages 9 10 19 form part of these financial statements. Page 8
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 General InformatSon The Charity is a charitable company limited by guarantee (company number 041865441, registered in England and Wales and a registered charity Icharily 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 Basls of preparatlon of flnanclal statements The financial statements have been prepared in accordan with Accounting and Reporting by Charities." Ststemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with 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 IFRS 1021, the Charities Act 2011. the Companies Act 2006 and UK Generally Accepted Accounting Practice. Kent Family Mediation Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless 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 wncem is appropriate i.e. whether there are any material uncertainties related lo events or conditions that may cast significant doubt 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 date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources lo continue in operational existence for the foreseeable fijture and there are no material uncertainties about the Charitls ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 2.4 Income All income is recognised once the Charity has enlitlemenl lo the income, it is probable that the income will be received and the amount of income re1vable can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Page 9
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 Accountlng pollcles Icontlnuedl 2.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliabw. Charitable activities are costs incurred on the Charity's operations, including support costs and costs relating to the governance of the company apportioned lo 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 assets costing more than £250 are capitalised. A review for impairment of a fixed asset is carried out if events or changes in Circumstances indicate that the Carrying value of anyfixed asset may not be recoverable. Shortfalls between the carying 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 account. Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided al rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. Computer equipment 330/0 Straight line 2.7 Investments Fixed asset investments are a fomi of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet dale, unless fair value cannot be measured reliabty in which case il is measured al cost less impairment. Inveslmentgains and losses. whether realised or unrealised, are combined and shown in the heading 'Gainslllossesl on investments, in the Statement of financial activities incorporating income and expenditure account. 2.8 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. 2.9 Cash at bank and In hand Cash al bank and in hand includes cash and short-lemi highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. 2.10 Flnanclal Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basie financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al their settlement value. Page 10
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 Accountlng pollcles Icontlnuedl 2.11 Pensions The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 2.12 Fund accounting General funds are 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 receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity., this is normally upon notification of the interest paid or payable by the Bank. 2.14 Liabilities and provisions Liabilities are recognised when there is an obligation al the Balan sheet date as a result of a past event, il is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be eslimaled reliably. Liabilities are recognised at the amount Ihal the Charity anticipates il will pay to settle the debt or the amount il has received as advanced payments for the goods or services it musl provide. Provisions are measured at the best estimate of the amounts required to 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 81 the pre-tax discount rate that reflects the risks specific lo the liability. The unwinding of the discount is recognised within interest payable and similar charges. 2.15 Taxatlon 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 tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the corporab.on Tax Act 2010 or Section 256 of the Taxation Df Chargeable Gains Act 1992. to the exlenl that such income or gains are applied exclusively lo charitable PLJrposes. Critical accounting estimates and areas of judgement Estimates 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 accounting eslimales 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 estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. Page11
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 Income from donatlons and legacles Unrestricted nds 202S Total funds 2025 Total funds 2024 Donations 5,050 5.050 Income from charitable activities Unrestricted nds 2025 Total funds 2025 Total funds 2024 Client Payments Legal services commission spips 180.285 30,903 180,285 30.903 158,780 68,057 10,260 Totsl 2025 211,188 211.188 237,097 Total 2024 237,097 237,097 Investment income Unrestrlcted funds 2025 Total funds 2025 Total funds 2024 Bank interest 294 294 823 Total 2024 823 823 Page 12
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 Analysls of expendlture by actSvltSes Activities undertaken directly 2025 Support costs Total funds 2025 Total funds 2024 2025 Charitable Activities 204,140 38,970 243,110 233,808 Total 2024 198,759 35,049 233,808 Analysls of dlrect costs Total funds 2025 Total funds 2024 Staff costs Library Hire of rooms Affiliation fees 200.867 193,143 571 738 1,550 735 2,022 1,729 710 834 Training Photocopier 204.140 198,759 All of the direct costs, in both financial years, were from unrestricted funds. Page 13
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 Analysls of expendlture by actSvltSes {contlnued) Analysis of support costs Total funds 2025 Total funds 2024 Depreciation Independent examinerfs fee Professional fees 1,273 1.615 655 1,274 1,485 885 Premises costs Office expenses 18.850 2.425 14,552 3,888 F Jj Printing and sl8tionery Telephone Insurance IT expenses Bank charges 251 804 2,760 627 4.971 5.543 3,354 908 3,483 4,416 38.970 35,049 All of the support costs, in both financial years. were from unreslricled funds. Staff costs 2025 2024 Wages and salaries Social security costs Pension costs 198,756 178,540 12,510 2,093 2.111 200.867 193,143 The average number of persons employed by the Charity during the year was as follows.. 2025 No. 2024 No. 11 10 No employee received remuneration amounting to more than £60.000 in either year. During the financial year remuneration and benefits totalling £62,443 12024 - £65,294), including employerfs national insurance contributions, were paid to the Charills key management personnel. Page 14
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 Trustees. remuneratlon and expenses During the year, no Trustees received any remuneration or other benefils12024 - £NILI. During the year ended 31 March 2025, no Trustee expenses have been incurred12024 - £NILI. 10. Tangible fixed assets Computer equipment Cost or valuatlon Al 1 April 2024 10.091 Al 31 March 2025 10.091 Depreclatlon Al 1 April 2024 8.818 Charge for the year 1.273 Al 31 March 2025 10.091 Net book valug Al 31 March 2025 Al 31 March 2024 1,273 Page 15
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 11. Flxed asset Investments Cash held at investment managers Listed investments Total Cost or valuation Al 1 April 2024 Additions Disposals Revaluations 5.725 1,863 181 7.588 181 {2,658) {2.399) (2,6581 (2.3991 Al 31 March 2025 668 2,044 2.712 Net book value Al 31 March 2025 668 2,044 2.712 Al 31 March 2024 5,725 1,863 7,588 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 2025 2024 Dug Within one year Trade debtors Other debtors Prepayments and accrued income 57.674 8.970 3,750 59,978 627 70.394 60,605 Page 16
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 13. Credltors: Amounts falllng due wlthln one year 2025 2024 Trade creditors Other taxation and social security Other creditors Accruals and deferred income 1.216 42.769 2,775 2.100 2,215 29,298 328 1,485 48.860 33,326 14. Statement of funds Statement of funds - current year Balance at 31 March 2025 Balance at 1 April 2024 Gainsl {Lossesl Income Expenditurg Unrestrided funds General Funds 52,310 216,532 1243.110) 157) 25.675 Page 17
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 14. Statement of funds Icontlnuedl Statement of funds - prior year Balance at 31 March 2024 Balance at 1 April 2023 Gainsl (Losses) Income Expenditure Unrestricted funds General Furbds 47,717 237,920 1233,8081 481 52,310 15. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted funds 2025 Total funds 2025 Fixed asset investments 2,712 71,823 148,8601 2.712 71.823 148.860) Current assets Creditors due within one year Difference Total 25,674 25.674 Analysis of net assets between funds - prior year Unrestricted funds 2024 Total funds 2024 Tangible fixed assets Fixed asset investments Current assets Creditors due within one year 1,273 7,588 76,775 133,3261 1,273 7,588 76,775 133,3261 Total 52,310 52,310 Page 18
Kent Famlly Medlatlon Servlce IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2025 16. Penslon commltments The Charity operates a defined contributions pension scheme. The assets of the scheme are held separalelyfrom those of the company in an independenllyadminislered fund. The pension cost charge represents contributions payable by the Charity lo the fund and amounted lo £2,111 12024.. £2,093). There were contributions of £972 payable lo the fund al the Balance sheet date12024.. £2351. 17. Operating lease commitments Al 31 March 2025 the Charity had commitments to make future minimum lease payments under non- cancellable operating kases as follows= 2025 2024 Not later than 1 year 1,500 18. Related Party transactlons During the prior year, the Charity paid £359 to Whitehead Moncklon Limited for legal advi, of which Grah8m Jones is a Iruslee. There were no other related party transactions during the current or prior year. Al the balance sheet dale there are no balances outstanding with any related parties12024.. £Nil). Page 19