SURREY FAMILY & MEDIATION SERVICES (A company limited by guarantee)
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024
Charity number: 1091539
SURREY FAMILY & MEDIATION SERVICES CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Report of the trustees | 2 |
| Report of the independent examiner | 8 |
| Financial statements: | |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 12 |
SURREY FAMILY & MEDIATION SERVICES LEGAL AND ADMINISTRATIVE INFORMATION
CONSTITUTION
Surrey Family & Mediation Services (SF&MS) is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. The Charity number is 1091539. The Company number is 4363273.
DIRECTORS AND TRUSTEES
The Directors of the charitable company are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Trustees. The trustees serving during the year and since the year-end were as follows:
Chair:
Mr Francis Preedy - Chair of Trustees
Current trustees:
Mr Francis Preedy Ms Jane Olsen Ms Cate Hedges-Grimshaw
Resignations:
Mr David Brooks
SENIOR MANAGEMENT TEAM
Mr Craig Brookes – Director, Professional Practice Consultant, Company Secretary – role eliminated June 2023
Ms Tamsin Remnant – Service Manager, Company Secretary – from July 2023
REGISTERED OFFICE
Room F, Guildford Institute, Ward Street, Guildford, GU1 4LH
INDEPENDENT EXAMINER
Mark Greeve Accountants247 Limited, The Heath Business and Technical Park, Block 5, Room 5172, Runcorn Cheshire, WA7 4QX
BANKERS
Barclays Bank plc, Dorking RH4 1AN
1
SURREY FAMILY & MEDIATION SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH
The Board presents the Trustees’ Report, incorporating the Directors’ Report, and Financial Statements of the Surrey Family & Mediation Services (SF&MS) for the year ended 31 March 2024. The statements appear in the format required by the Statement of Recommended Practice for Accounting and Reporting by Charities (FRS 102) Second Edition, October 2019. The Report and Statements comply with the Companies Act 2006 and the Charities Act 2011.
1. STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Surrey Family & Mediation Services is a company limited by guarantee, having no share capital, governed by its Memorandum and Articles of Association dated 25 November 2013. The liability of the members, who are the Trustees, is limited to £10 in the event of the charity winding up. It is registered as a Charity with the Charity Commission.
Appointment of Trustees
As set out in the Articles of Association the minimum number of Trustees is three and there is no upper limit. Membership is open to any person, corporate body or unincorporated association that is interested in furthering the work of the Charity and is in agreement with the aims and objectives of the Charity. Trustees are required to retire by rotation every three years, and can stand for re-election if they so wish.
Organisation
The Board of Trustees, who administer the charity, meet formally on at least a quarterly basis. A director managed the day-to-day operations of the Charity up to June 2023. Following a restructuring, the role of Director was removed, and the Service Manager now manages the day-to-day operations of the Charity and works with the Board to agree strategy. To facilitate effective operations the Service Manager has delegated authority, within the terms of the delegation approved by the Trustees, for operational matters including finance, employment and practitioner related issues
People Engagement
The charity continues to explore networks across both the public, private and charity sector in order to identify mutually beneficial opportunities.
The people within the organisation are paramount to its success. The Board of Trustees provides support and guidance to the Service Manager in the restructured organization.
Related Parties
SF&MS is an independent organisation. However, it is affiliated to The College of Mediators, a membership, standards and training organisation for mediators. SF&MS pays affiliation fees to The College, which provides support services through a national training programme for family mediators and taking a lead in practice matters through its Professional Practice Committee. The CEO of The College also operates at a national level in promoting the interests of family mediation and also lobbies government departments on behalf of College of Mediators members.
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SURREY FAMILY & MEDIATION SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH
2. OBJECTIVES AND ACTIVITIES (STATEMENT OF COMMON PURPOSE)
The objects of the Charity are:
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To provide assistance to alleviate the hardship and distress caused by the breakup of marriage, civil partnerships and other family relationships, including assisting separating or divorcing couples to resolve disputes around children, property and finance.
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To provide assistance to both parents and children in coming to terms with the changes in their lives, which come about as a result of divorce and separation, including direct consultation with children.
The Charity aims to work with families to resolve issues around separation and divorce, with a particular emphasis on the children of couples going through the process.
The strategies employed by the Charity to achieve its objectives are to:
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Promote Family Mediation through advertising, its website and its leaflets, which are distributed through libraries, courts, Citizens Advice Bureaus (CABs), Relate Offices, General Practitioner surgeries and schools throughout the County each year.
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Promote Family Mediation via Pro Bono sessions provided for CAB clients throughout Surrey.
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Provide free to client mediation for those meeting the financial eligibility criteria of the Legal Aid Agency (LAA).
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Promote links with other professionals involved in the process of separation and divorce, e.g. family law solicitors, magistrates and county courts, schools, family centres, Relate, the Children and Family Court Advisory and Support Service (Cafcass) and other similar services.
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Train mediators and staff to a high standard, enabling the charity to maintain the LAA quality mark for family mediation services.
The two main areas of activity of the Charity continue to be:
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The provision of mediation to couples going through separation and / or divorce and those dissolving civil partnerships, supporting the couple through the process, enabling them to reach decisions that allow both parties to feel that they can sign up to the final agreements.
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Child Inclusive Mediation (CIM), offered to children of couples going through the mediation process, allowing them confidential access to the mediator working with their parents. This gives the children an opportunity for their ‘voice to be heard’ regarding family interaction and future arrangements. The children agree the feedback process with the mediator, and parents can be informed of the outcome of the discussion in a number of ways. This is a very powerful tool enabling the children to feel included in the process.
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SURREY FAMILY & MEDIATION SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH
Child and Education Services
SF&MS works to offer mediation across the generations, including disputes between children and parents, parents and grandparents and other familial relationships.
Information courses and presentations are offered to CAB staff and volunteers to ensure that they are able to inform their clients of the benefits of mediation and regarding the continued availability of legal aid.
Public Benefit.
SF&MS operates exclusively in areas of benefit to the public. We provide the public with access to the most economic, quick and least hostile method by which to obtain professional assistance in formalising a divorce or separation. Mediation has been found on average to lower the amount of conflict between separated parents which has clear and demonstrable benefits for children. Legally aided and subsidised mediation provides access to professional assistance and guidance to the most disadvantaged and economically vulnerable clients in society.
The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
3. ACHIEVEMENTS AND PERFORMANCE
Service Performance
The Covid 19 pandemic required a transition from an almost exclusively face to face service to an exclusively remote service The service has remained primarily a remote service, based primarily on client preference.
Mediation/ Legal Aid Assistance (LAA)
The number of couples either referred by their solicitor or self-referring to the charity in the year to March 2024 was 386 reflecting a 25% decrease on the previous year (2023: 483).
During the year 411 Mediation Information Assessment Meetings (MIAMs) were conducted from which 100 cases proceeded to mediate. We also closed 116 cases during the financial year that began prior to April 2022. In the year ending March 2024 we conducted 386 MIAMs and 169 cases went to mediation.
The Trustees remain committed to offering mediation free at the point of delivery for those unable to access it in any other way, despite the administrative costs involved.
Concerns remain regarding the legislation implemented in 2013 that sought to encourage couples in dispute to seek mediation rather than go to court. Regrettably direct applications (C100’s) to the courts have remained high. However, the current government has stated that they regard mediation as being the most appropriate form of support for separated parents and that the vast majority of cases that are absent of domestic abuse should be dealt with there, rather than court. The family courts have published several judgements in the last two years which make it clear that in financial remedy cases litigants are expected to negotiate openly and in good faith both prior to and during litigation and that failure to do so will begin to attract punitive costs orders. In addition, the government is considering to make mediation compulsory prior to court, rather than just attending a MIAM. It is therefore reasonable
4
SURREY FAMILY & MEDIATION SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH
to anticipate a rise in mediation referrals as the court system becomes more risky and costly to access. The regulatory body, the Family Mediation Council, have also released new guidance that there is now an expectation that the other party will be invited to attend a MIAM, except in cases of domestic abuse. Clients are expected to provide a sufficient reason if they do not wish the other party to be invited. This is to further encourage clients to communicate together and avoid court proceedings, thus encouraging a rise in mediation.
Of the cases that were closed in this financial year in which both parties attend a Mediation Information Assessment Meeting (MIAM), 71% progressed to full mediation reflecting an increase of 18% (2023: 60%). Of those, 46% achieved success, being defined as clients having reached agreement on child cases or a Memorandum of Understanding (MOU) and Open Financial Statement (OFS) in property and finance or all issues mediation. This is a total of 46 successful outcomes reflecting an absolute decrease of 11% (2023: 57%).
A total of 192 legally aided MIAM meetings were conducted across the year and the service closed 126 mediated cases during the year which were fully or partially funded through legal aid during the financial year.
SF&MS places children at the heart of its service offering. It continues to provide Child Inclusive Mediation free of charge for legal aid cases as a reflection of its commitment. It is a powerful tool to focus the parents on their children’s needs which can get lost in the stress of separation.
Grant funding
During the year the service worked hard to identify and secure grants for core funding and for developing additional services. The Charity remains reliant on grant funding for its long term financial sustainability.
4. FINANCIAL REVIEW
The results for the year and financial position of the Charity are shown in the annexed statements .
In the year ending 31 March 2024 the charity generated a deficit of £516 (2023: deficit of £36,641). Income from charitable activities was £116,383, an increase over the previous year, when income was £92,570. Total expenditure was £12,312 lower at £116,899 (2023: £129,211). These financial results reduced the total charity funds to £15,824 at 31 March 2024 (31 March 2023: £16340).
With limited expectations of grants being received in the following year and ongoing monthly losses, the Board of Trustees was forced to take action to preserve the Charity’s financial sustainability through a reduction of the cost base. In June 2023, the Charity was restructured with the role of Director being eliminated. The resulting ongoing structural cost savings, together with targeted income from Charitable Activities of at least £100,000 for the year ended 31 March 2024 - that is, close to the levels seen in the year ended 31 March 2022 - mean that the expectation is that the Charity will continue to make a modest profit going forward. The Charity has started to rebuild reserves following the restructuring and renewed efforts are also being made to secure new grant funds.
The current reserves policy is to retain sufficient reserves to cover insolvency costs plus 12 weeks of operating costs. At the end of February 2024, this minimum level of reserves was met.
A risk register is regularly reviewed by the Board of Trustees. This covers the areas of Governance/Regulatory, Financial and Operational matters. A RAG approach (red, amber, green) is used against the criteria of ‘likelihood’ and ‘impact’ of any individual item, be that a Risk that requires active
5
SURREY FAMILY & MEDIATION SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH
monitoring or an Issue that requires direct action. Key risks include strong reliance on the Service Manager and the risk of experienced mediators leaving.
5. PLANS FOR THE FUTURE
Service Development
Work on a Preparation for Separation course was unfortunately ended in December 2022, due to lack of interest and a highly competitive market, and prioritising the Charity’s other activities. The service is investigating the possibility in the longer term of becoming a separation “hub”, combining its service with other services in the community that provide help with parenting skills, money management and other legal and financial matters. In addition, the service is exploring opportunities that provide clients access to solicitors who can draft their financial consent orders, Arbitrators / Arbitration, as well as providing access to neutral legal evaluations of their issues in property and finance cases.
Infrastructure
The Service and its clients have benefitted from changes made during the financial year of 2021/2022, which has provided a simple and secure way for clients to provide and receive information. Mediators and administrators communicate via the secure server and cloud-based system, depleting the need for information to be transferred via email.
Marketing/Fundraising
The service spent the last few years focusing on the utilisation of the website and an effective Google Ads campaign to generate work. This will continue in the coming year, but this will be alongside a renewed focus in creating networks of mutually referring organisations. The service will seek to renew and develop relationships with family solicitors, citizen’s advice bureaux and local community hubs, who can refer appropriate cases to the service in return for the same from the service.
Arbitration / hybrid mediation models.
The charity will look to signpost appropriate cases to arbitration and hybrid mediation processes. Changes in access to and cost of the family court and, in some cases, the limitations of mediation mean that separating/ separated families will benefit from a greater range of options that could help resolve their issues.
6
INDEPENDENT EXAMINERS' REPORT TO THE MEMBERS OF SURREY FAMILY & MEDIATION SERVICES
TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS (STATEMENT OF DIRECTORS’ RESPONSIBILITIES)
The charitable company’s trustees (who are also the directors of Surrey Family & Mediation Services for the purposes of company law) are responsible for preparing the trustees annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year, which give a true and fair view of the state of affairs of the charitable company of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to: `
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for the safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Accountants 24/7 Ltd. have indicated their willingness to be appointed as Independent Examiners for the forthcoming year.
This Trustees’ Report is approved by the trustees on
04 December 2024 and signed on its behalf by:
Francis Preedy Chair
Francis Preedy
7
INDEPENDENT EXAMINERS' REPORT TO THE MEMBERS OF SURREY FAMILY & MEDIATION SERVICES
I report to the charity trustees on my examination of the accounts of Surrey Family & Mediation Services (‘the Company’) for the year ended 31 March 2024
Responsibilities and basis of report
As the charity’s trustees of the Company (and also 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 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company 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 your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act .
Independent examiner’s statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
I have no concerns 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 to be reached.
Mark Greeve
Member of Institute of Chartered Accountants in England and Wales
Mark Greeve
Accountants 247 Limited The Heath Business and Technical Park Block 5 Room 5172 Runcorn Cheshire WA7 4QX
Dated: 04 December 2024
8
SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
Surrey Family & Mediation Services STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2024
| Notes Income from: Donations and legacies 2(a) Charitable activities 2(b) Other trading activities Total income Expenditure on: Raising Funds and Marketing 3(a) Charitable Activities 3(b) Support Costs 3(c) Total expenditure Transfer of funds Net movement in funds Funds brought forward at 1 April Funds carried forward at 31 March |
Unrestricted Funds £ Restricted Funds £ Total 2024 £ Unrestricted Funds £ Restricted Funds £ Total 2023 £ - - - 5,000 - 5,000 116,383 - 116,383 87,570 - 87,570 - - - - - - |
|---|---|
| 116,383 - 116,383 92,570 - 92,570 9,830 - 9,830 8,938 - 8,938 41,269 - 41,269 32,312 - 32,312 65,800 - 65,800 85,016 2,945 87,961 |
|
| 116,899 - 116,899 126,266 2,925 129,211 |
|
| - - - 5,315 (5,315) |
|
| (516) - (516) (28,381) (8,260) (36,641) 16,340 - 16,340 44,721 8,260 52,981 |
|
| 15,824 - 15,824 16,340 - 16,340 |
All income arises from the continuing activities of the charity. The charity had no recognised gains or losses other than those dealt with in the Statement of Financial Activities. The notes on pages 12 to 20 form part of these accounts
9
SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
Surrey Family & Mediation Services
----- Start of picture text -----
BALANCE SHEET
31 March 2024
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| Fixed assets Notes Tangible fixed assets 5 Debtors 6 Cash at bank and in hand Total current assets Liabilities: amounts falling due within one year Creditors 7 Net current assets Liabilities: amounts falling due after one year Creditors Net assets 8 Funds Unrestricted reserves Restricted reserves Total charity funds 9 |
2024 £ 2023 £ - 174 414 - 21,832 23,528 22,246 23,528 (6,422) (7,362) 15,824 16,166 - - 15,824 16,340 15,824 16,340 - - 15,824 16,340 |
|---|---|
10
SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
/
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS 102 SORP.
Approved by the trustees on 04 December 2024 and signed on its behalf by:
Francis Preedy
Francis Preedy Chair
11
SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
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The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
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The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
-
The Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Going concern
At the time the accounts were approved, the Trustees have a reasonable expectation that the charity has adequate resources in order to continue for the foreseeable future. Whilst the charity has made operating losses the Charity was restructured in June 2023 with the elimination of the role of director, which has reduced the cost base. With recovery of income levels closer to previous years, this allows the charity to operate at a surplus. The reserves policy is to hold sufficient reserves to cover solvency costs plus 12 weeks operating costs. The charity funds are currently above this level. Accordingly, the going concern basis of accounting has been used to prepare these accounts.
12
SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
Funds
Unrestricted funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity
Restricted funds are those monies received by the charity which have been given for a particular purpose, for example the Big Lottery Fund Grant.
Income
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
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the charity becomes entitled to the resources;
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it is more likely than not that the trustees will receive the resources;
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the monetary value can be measured with sufficient reliability.
Grants and Donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Expenditure and Liabilities
Expenditure is accrued as soon as a liability is incurred.
Expenditure is categorised between Charity Costs, being costs directly attributable to provision of specific mediation activity, Fundraising and Marketing Costs, and Support Costs. Given the small size and complexity of the charity, Charity Costs are not allocated across income streams. Also, there is no attribution of Support Costs to activities, albeit these directly support the charity’s activities.
Assets and Liabilities
Fixed Assets
Only assets obtained under the Awards for All Scheme or of a high value are capitalised. They are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office fixtures & fittings 25% straight line Computers 33% straight line
Debtors
Debtors are included at the amount due. Prepayments are valued at the amount prepaid.
Cash at Bank and in hand
Cash at bank and in hand includes cash and instant access bank accounts.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2. INCOME
| (a) Donations and legacies Donations and gifts Grants Other income from donors Of which: restricted grants (b) Charitable activities Legal Aid Agency contract Client fees Other Income |
Total Funds 2024 £ 2023 £ - - - 5,000 - - 5,000 5,000 - - 29,440 21,442 86,022 65,461 921 667 116,383 87,571 |
|---|---|
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
| Grants received Unrestricted Kelly Family Grant Henry Smith Total Restricted – Preparation for Separation Community Foundation for Surrey Total Restricted Total grants received 3. EXPENDITURE Expenditure Charity costs Mediation costs Mediator supervision Mediation room hire Fundraising and Marketing Support costs Staff Staff costs Insurance and fees Travel and accommodation Telephone and mobile |
2024 £ 2023 £ - 5,000 - - |
|
|---|---|---|
| - 5,000 - - - - |
||
| - 5,000 |
||
| 2024 2023 £ £ 36,205 28,396 2,269 2,078 2,795 1,838 |
||
| 41,269 32,312 |
||
| 9,830 8,938 |
||
| 49,179 63,780 |
||
| 49,179 63,780 |
||
| 1,553 2,104 - 90 485 1,045 |
||
| 2,038 3,239 |
Administrative costs
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
| Office rent Accounting costs IT costs Bank charges Other costs Depreciation Total Support costs Total expenditure Attributed to: Unrestricted funds Restricted funds |
109 111,476 3,800 950 6,477 14,245 601 659 3,423 3,094 173 518 |
|---|---|
| 11,160 20,942 |
|
| 65,800 87,961 |
|
| 108,976 129,211 |
|
| 108,976 126,266 - 2,945 |
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
4. STAFF COSTS
| TAFF COSTS | ||
|---|---|---|
| Staff salaries and social security costs Pension costs (defined contribution pension plan) Freelance mediators Other staff costs Average number of employees during the year: Full-time equivalent Average number of freelance mediators (all part-time) Average number of volunteers (all part-time) excluding trustees |
2024 £ 41,989 690 36,204 4,500 |
2023 £ 63,120 660 28,396 - |
| 83,383 2024 3 2 5 2 |
92,176 | |
| 2023 4 3 6 0 |
Staff salaries and social security costs reflect employer support allowance receivable of £5,000, that has reduced payroll costs in the financial results for the financial year to 31 March 2024.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Payments, excluding reimbursement of expenses incurred on charitable business, made to trustees who comprise the Key Management Personnel in the year were £NIL (2023: £Nil).
5. FIXED ASSETS
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
| Tangible fixed assets for use by the charity Cost or valuation At 1 April 2023 Additions/(Disposals) Write offs At 31 March 2024 Depreciation At 1 April 2023 Charge for the year Write offs At 31 March 2024 Net book Value At 31 March 2024 At 31 March 2023 6. DEBTORS Trade debtors 7. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Other taxes & social security costs Accruals and Deferred Income |
Computer Equipment £ 1,556 - - 1,556 1,382 174 - 1,556 - 174 2024 £ 414 414 2024 £ 6,422 - 7,362 |
2023 £ - |
|||
|---|---|---|---|---|---|
| - | |||||
| 2023 £ 5,362 2,000 |
|||||
| 7,362 |
8. ANALYSIS OF NET ASSETS BY FUND
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
| Unrestricted | Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | ||||
| £ | £ | £ | £ | ||||
| Assets | 22,246 | - | 22,246 | 23,702 | |||
| Liabilities | (6,422) | (6,422) | (7,362) | ||||
| 15,824 | - | 15,824 | 16,340 | ||||
| 9. | CHANGES IN | FUNDS | |||||
| 2024 | Bal b/fwd | Income | Expenditure | Transfers | Bal c/fwd | ||
| 1 Apr 2023 | 31 Mar | ||||||
| £ | £ | £ | £ | 2024 | |||
| £ | |||||||
| Funds: | |||||||
| Unrestricted | 16,340 | 116,383 | (116,899) | - | 15,824 | ||
| Restricted | - | - | - | - | - | ||
| Total Funds | 16,340 | 116,383 | (116,899) | - | 15,824 | ||
| Bal b/fwd | Income | Expenditure | Transfers | Bal c/fwd | |||
| 1 Apr 2022 | 31 Mar | ||||||
| 2023 | £ | £ | £ | £ | 2023 | ||
| £ | |||||||
| Funds: | |||||||
| Unrestricted | 44,721 | 92,570 | (126,266) | 5,315 | 16,340 | ||
| Restricted | 8,260 | - | (2,945) | (5,315) | - | ||
| Total Funds | 52,981 | 92,570 | (129,211) | - | 16,340 |
10. CASHFLOW
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
| Net income/(expenditure) Add back depreciation Investment in fixed assets (Increase)/decrease in debtors (Decrease)/increase in creditors Net increase/(decrease) in cash equivalents Opening cash at bank and in hand Closing cash at bank and in hand |
2023 £ 2022 £ (516) (36,641) 174 518 - - (414) 9,153 (940) (4,144) |
|---|---|
| (1,696) (31,114) 23,528 54,642 |
|
| 21,832 23,528 |
11. FEES FOR EXAMINATION OF THE ACCOUNTS
The Independent examiner’s fee for examination of the accounts was £1,000.
12. TAXATION
The charity is a registered charity and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objects.
13. COMMITMENTS
There were no capital commitments at 31 March 2024 (2023: Nil).
14. TRUSTEES AND RELATED PARTY TRANSACTIONS
No trustee expenses were incurred in 2024 (2023: Nil)
Trustees are considered to be related parties. None of the trustees have received any remuneration or received any other benefits from an employment with Surrey Family & Mediation Services or any other related entity. There have been no related party transactions in the period.
Trustees and individual liability insurance is covered under the Public Liability section of our charity’s insurance.
15. DEFINED CONTRIBUTION SCHEME
Surrey Family & Mediation Services operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost and charge represent contributions payable by the charity to the fund or to separate schemes in which employees are members and amounted to £690 (2023: £609).
16. POST BALANCE SHEET EVENT - CONTINGENT LIABILITY
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SURREY FAMILY & MEDIATION SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2024
The Legal Aid Agency (LAA) informed the Charity on 31 October 2024 that as a result of issues picked up in an audit of legal aid implementation in October 2023, due to breaches in the 2018 Standard Civil Contract Standard Terms there was to be a very large deficit to the LAA following all of the necessary recoupment action. This relates to Legal Aid files claimed during the period February 2022 to October 2023 when digital signatures were obtained but in a way that was routinely non-compliant with the strict Legal Aid requirements, and a loss of data due to an IT issue when migrating to a cloud server that affected all files opened between the period January to July 2022 which have been billed. Under the strict terms of the Legal Aid contract £58,968.60 of Legal Aid income during the affected periods is to be recouped.
The exact financial impact as a result of repayments to Legal Aid Agency (LAA) remains uncertain. We are actively working with the LAA to resolve the known issue and are exploring all avenues to minimize the overall financial burden on the charity. Additionally, we are negotiating payment arrangements where feasible to mitigate the impact on cash flow. We will continue to keep all stakeholders updated as the situation progresses.
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