REGISTERED COMPANY IYUMBER: 03672399 (England and Wales) REGISTERED CHA IIWMBER: 1092212 RLPORT OF THE TRLSTEES FINIINCIAL sTATEMETs FOR TUE YEAR ENDED 31 MARCH 2026 FOR SMILE MEDIATIOli LIMITED (A COMPANY LIMITED BY GUARANfEE) Aillsworths Limited Charter House Stan5field Street Nelson Lanc28hire BB9 9XY
SMILE LIIEDIATIO]Y LIMITED (A COMPANY LIMTfED BY GUARANfEE) CONTENTS OF TBE FLNAIYCIAL STATEhlENrs FOR THL YEAR EhTIED 319T MARCH 2026 Page Tntees, anuual report Independent examijw's rwrt Siatem¢nt of financial a¢liviti¢s Summary staiement of financial activiti¢ Balanee sheet Notes to the financial statements The followillg pag&s do not form part of the fiD*nci41 ststements 14 Detailed 81atement of financial a(#iviti¢s
SMILE MEDIATION LThItTED (A COMPANY LMr[ED BY GUARANTEE) REPORT OF THE TRLTSTEES FOR THE YEAR ENDED 31- IARCH 2026 The trnstees {who are also directors of the chatity for the puny)w of the Companies Act 2006) prent th¢irr¢port tog¢th¢r with the ullauditcd financial statements of the cknty for the year ended 315L Matth 2026. The company was incorporated under th¢ Companies Act on 23 Novcmbcr 1998 (Company nunthet 03672399). TILe company obtained clwitable status on 2PI May 2002 under the provisioDS of tbc Charities Act 1992 and 1993 (Clwity llumber 1092212). The company is governed by the MemoranduD] and Articles of Association as amended on 4 April 2023. PRINCIPAL ACTIvfnES LYD ORIECTIVFS The principal activity of th¢ company during thcycarullderreview was thatof community m&Jiation and contlictresolution serviw. TRUSTEES AND DIRECTORS Mr P Kenyon Miss C Pike Mi8s E Smith Ms C Dobson Mr I Clark Mi&% J Swift Mr A Wriglcy Thc charity tnjstees ha¢ ¢ompli¢d with th¢ir duty in the Cl]arities Act to have r¢gard to tbc guidance on public benefit as published by the Charity Con]mission in exercising their powers of duties. Review of DevelopmeDt5, Activiti and Achievements The year been marked by continued growthin demand for SmÈle Mediation's seryiccs. Between April 2025 and March 2026, Smile saw a 61.1 0/0 increase in mediation alld conllict coacbtng case referrals. This groTh#lL reflects both the strength of our existing par¢ner8hipb and the increasing recoguitionof mediation and collllict coaching as efFective intcrycntion tools at any stagc of a dispute. During the year, Smilc's work was also rewlS¢d externally when the team won the"Going Above alld Bcyond" award at thc Shc Inspires Awards 2025. This award reflects the ci)nirrlltrn¢nt and prof¢ssionalism of thc teaffj] and the widcr social irnpact of our work. At the start of Ihc year Smile had already secured the BiTmingbam City Council contracL wbicb con]menced in mid-may 2025. This contract has supportcd thc dcliycry of community medialioo coll1¢t coaching and ref¢ ¢nagement activity. helping to build understanding of the service and strengthen referral pathways. Over the ¢ourse of th¢ year, Smil¢ also s¢cur¢d new servi¢e level agreements with Sanctuary (early autumn) and HousingPlS (Janu2ry). further strenbeIllg our position as a trnsted providcr to housitig partllerg. Alongside contrnct growtl Smile Sllred additional fuuding to strcngthcll quality and capacity. We received £9,995 from the Forte Charitable Foundation to double Mllator Wellbeing Facilitator hours from 14 10 28 per week. This increas capacity has eDabl&l a more consistent focus on mediator wellbeing and development, including regular one to ones and illCTeascd access to continuing professioJ]al development opportUDities. With an expanding and geographically dispersed ediator pool, this dedicata support has b¢¢n vitsl ill SUStainiDg high stalldards and supportlng retentio
SMILE LvIDTIO1Y LIrrED (A COMPANY LIMrtED BY GUARANTEE) REPORT OF THE TRITSTEES (continued) FOR THE YEAR E)I)ED 31ST IIARCH 2026 Review of Developments, ActhAiles and Aehlevements (ConL) Smile also secured £1,995 to 8UPPOrt Burnley: Our Town, Our pla the local public-faoing brand for the Plan for Neighbourhoods programme. Through tbis work, Smile has helpoj raise awareness of the 10-year initiative. eontribute tt) shaping the vision for Burnley and reaffirm priority areas Adentified tbrough e8rlier rese8reh. This activity supports oommullity cohesion by cncouraging CoDstctivc dialogue and ellablmg residents and stskeholders to participate effectively in decisioDs that affcct thcir tLcighboutboods. Io line with our comrtlltment to building strong local relationships and widening access to our service8, Smile also invested tim¢ in strengthening our presence in I(1 business and civic netwo, including Bundey Bon(Iholders and the Ea8t Lancashire Chamber of Commerce. Througbout thc yw. we attcnde4] a wide range of events to build relationships and rnise awareness of Smile's worlL This includcd delivcTing a Real Cost of Conllicl session at a Bumley Bondholders Coffee and Collaborate event. We also exhibit at Chamber Rush Hours and attended Salc8 Club, Marketing Mix aJ)d oth Chamber ev15, noi only to raise Smile"s prnfile aud strengtben utider• of workplace mediation acr08s the local area but to ltrarn from about othtt mcmbers too. Our internal capacity has continuedto strengthen. The office teatfL incrcascdfrom 5 to 6 staff andthe Mediation Coordinator with Administr&iion Responskbilities role increased from 30 ILour5 to 37 hours perweeK supporting scrvice respoDsivenes8 and operational resilience. Our volunteermediatornetwotk has also grown significantly. By Yearcn Smile had around 90 mediators based across the UK Irelan4 GernMtLy, Spain and the US. extending our reach and e$illg we can respond to demand acro multiple locations. Smile has continued to develop its systetlls and infrastructure to support efficicnl, bigh-quaiity delivery. During the year we progressed the tLznsfer of our ce llagement systell] to CaseDoc. Thi5 'ork ba5 been undThay to strengthen reporting, improve oversight and support consistent c&8e handling as volullles increase. Jmpact remains at thc ccntre of our work. Smilc continucs to track longer tern] outcomes, including whether cas4s remain closed to the refeer six months after Smile closcs thc casc. During the year, 95tr/o of commurrity cases refed remained closed to the referrer aft¢r six-months of closur¢with Smil4 deMoDStratig tbe lastingvaluc of early, impartial interventiotL A sincere thank you to the Smile Team for their commitment and pmfessionalisD throughout allother yrar of growth and change. W¢ are also dccply grateful to our voluDteer mcdiators, whose compassioffj skill and dedication remaLll the comerstone of Smil¢'s impa¢t. Their a)ntribution enables individuals and communities to navigate confixct constructively d build more respectful, resilient relationships. We would al80 like to thank our Board of Tn¢ for their guidance, oversight and continu1 support throughout tbe year. We also extend our heartfe]t thaLLks to fom)er trustees tan cla and Carol Pike. who Stepp down earlier in the year, for their unwavering con]n]itment and the time. car¢ and expertise th¢y ve to Smile MeAJiatio Policy for Holding Reseryes Unrestricted Reserves are held for the 801e puTp)se of enabling the clwity to continue to deliver the seryi¢¢s offered. Such reserves total £57,716 (2025: £56230). In addition. there are Regtricted Reserves of £23.358 (2025: £21,387).
SMtLE MEDIATIO, LLWTED (A COIWIPANY LIMITE'D BY GUARANfEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR FJYI DED 31sf MARCH 2026 STATEMENT OF TRUSTEES RESPONSIBILftIES The trnstees (wbo also director3 of Smile Mediation Limit1 for the purposes of comphny law) are responsible for preparing the trle¢S, report and the financial slatetllents in ac£onknce with applicable law and United Kingdi)m Accounting Stalldards including Financial Rq)orling Standard 102 (United Kingdom Generally AccepteAI AecouTLtitig Practice). Company law Tequir&s tbe tru5tccs to prq)gre fllwicial statements for eacb finallc1 yeos which give a true and fair view of th¢ state of affairs of the charitablc company and of th¢ incoming resources and application of resources, including th itOrne and expenditure of the charitable company for that plI)d. Jn preparing these financial statements, the trtee8 are required to.. select suitable accoutLtillg ]1¢1¢8 alld apply them consistently. observe the methI]S and PTinciples in the Charities SORP. make judgements alld estimates that are reasonable and pell(. state whether applicablc LTK accounting standards have been followeA. subject to any material departures dis¢losul and explained intbe financiak 8L*ements" and PTep8re the financial statcmcnts on the going concem basis unless it is inappropriate to Presum¢ that the charitable compauy will continue in bu8ine&s. The Ixuste¢s are responsible for keeping adequate accounting rr(L5 that disclosc with reasonable accuracy at any time the financial position of the charitable company and enable to ensure that the firLc] statements comply with the Companies Act 2006. They arc also responsible for safeguarding the assets of the charitable company and he¢ fortskiDg rea80nable steps for the prcvcntion and detectlon of fraud and other irreglknties. SMALL COIVIPANY PROVISlOh"S This rcport has be¢npr¢pared in accordance witbthe special Provisions forsmall compaDicsunderPart15 ofth¢ Compania Act 2006. ON BEHALF OF THE BOARD.. Date: 819126 Mr Alex Wrigley DireGtor
SMILE MEDIATION LIMrrED (A COMPANY LLMrrED BY GUARAKfEE) INDEPENDENf EXAryILJR's REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2026 I report to the clwity trust¢¢8 on my cXaMition of the accounts of the company for tILC year ended 31 March 2026, which are set out on pages 5 to 13. RESPONSIBALTIIES AND BASIS OF REPORT The charity's trustees (who are also its dircctors forthepurpostx ofo)mpany law) are responsible for the preparation of the accounts in accordanc¢ with the rquirerncnts of the Companies Act 2006 ('the 2(K)6 Act,). Having satisfied myself that the accoullts ofthe charity are not requi1 to be audited under Part 16 of the 2(K)6 Act and are eh"gible for independent exam[[0 I report in reSpt ofmy examination of your cbarity's accounts as G2rried out utLder section 145 of thc Charities Art 2011 Acl (the .2011 Act,). In carrying out my ¢xamination I have followed the directLons given by the Charity Comllllssion under se¢tion 145{5)(b) of the 2011 Act. JTrIDEPENDETrrr EXAMINER'S REPORT I have completed my examination. I confirmthat no D)attets havc come to my attffllion in connection with the exajnination givAtig me cause to believe.. (l) accoiintiug Tecords wtte not kept in rwt of the cOmY a5 rwirrd by section 386 of the 2006 Act,. or (2) the accounts do not accord with those accouniing records. or (3) the account5 do llot comply with th¢ a¢UntIng rquire4nents of section 396 of the 2006 Act other than any r¢quirement that the accounts give a'trne and fair. view Trhich is not a LDatter considered as part of indepcndent ¢xatniDatiffj or (4) the accounts havc not been prepared in accordance thc mcth(Mts and pritLciplcs of the Statement of Recon]rrLerLded_ Practice for accouoting and rq)orting by charities [appliL#ble to ¢]wities preparing their aecouots in accordatLce with the Finonciai Rqy)rting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no ¢01mS and have come across no other mattffls in cotmection witbthe examination to which attention shouldbe in this r¢port i order to enable a pLDperd¢rstsniling of the accounts to be reached. Mcl Henry FC AiDSWOrtILS L" Chartered Accountants Stansfield Sireel Ndson, Lancashire BB9 9XY Date= .
SMILE MEDIATIOTh LLMITED (A COMPANY LIMrrED BY GUARANfEE) STATEMENT OF FLWLNCIAL AcrivtTIES FOR THE YEAR EITED 31sf MARCH 2026 2026 Totsl 2025 Totsl Restricted UnrestrEcted Note INCOMITrIG RESOURCES Charltable acilvides.. Mediation service wntrarts Othcr fimding Interest received 177,272 29375 416 177,272 40,256 416 140,361 43,351 296 10,981 TOTAL INCOMING RESOi]RCFS 184008 RS0[RCEs EXPENDED: Charitable actiTriti&s 214 487 142,562 TOTAL RESOURCES EXPENDED 9,010 205,477 214,487 142,562 NET MOVEMKNT IN FUNDS 1971 1.486 3,457 41.446 Transfer between funds RECONCILIAYtON OF FUNDS TOTAL FUNDS BIFWD TOTAL FUNDS CIFIVD $6230 77,617 23 77,617 All of the clwity's actLVLtics are classified as Continuing. MovemetLts on rcscrves and all recognised gains and losses 8re shown above.
SMILE MEDIATION LIMrrED (A COMPANY LIMrrED BY GUARANfEE} SUMMARY STATF,MENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2026 2026 2025 Income ExpellditUTe 217,944 184,008 142.562 OPERATllYG PROFrr 3,458 41.446 OTHER INCOME Business intemiption receipt recetved NET SURPLUS (DEFIcfi) FOR THE FINANCIAL YEAR
Company Number: 03672399 SMILE TrIEDIATIOI¥4 LIMtTED (A COMPANY LIMED BY GUARANfEE) BALANCE SHEET AS AT 319f MARCH 2026 2026 2025 ote FIXED ASSETS Intangible fixed assels Tanble fixed assets 877 6,387 CURRENT ASSETS Debtors and prepayments Cash al bank and in I]d io 14,464 66,781 81,24S 24.864 53.657 78.521 CREDITORS: amounts falling due within one year li NET CURREKf ASSETS 197 NET ASSETS 77.617 13J58 21,387 TOTAL I¥UM)S 12 77,617 The trnstees are satisfied that the charity 15 entitled to the exemptions from the provisions of tbe Companies Act 2006 (the Act) relating to the audit of the accounts for the year by viTti of section 477. and that no mernb or membay have Tcqucslcd an audit pursuant to section 476 olthe Companies Ac¢ 2(KJ6. The tLWtees acknowledge their rwAbiliti&s for. (i) ensuring that the clwlty kccps proper accounting rccords which cOpIY with sections 386 and 387 of the Companicts Act 2006, and preparing accounts which give a trne alld fair view of the state of the affairs of the clwity a8 at the end of the financial year OJLd of its sutplus or deficit foT the finAtLcial year accordatLCt withthe rcquirement8 of sections 394 and 395, and which otherwisc comply with the Tequiremcnts of the Compani&% Act 2006 relating to finallcial statcmcnts. so far as applicable to the clwity. {ll) These fll)ancial statements have been prepared in accA)rdanc¢ with th¢ wi81 provisions of Part 15 of the Companies Act 2006 relating to small cornpaDieS. Approved by the INste¢s on 819126and signed on their behalf by. Mr Alex Wrigl¢y Director
SMLLE MEDIATION LlThlllTED (A COMPANY LIMITFD BY GUARANTEE) NOTES TO THE FINLW4CIAL STATEMENrs FOR THE YEAR E)U)ED 31ST MARCH 2026 ACCOtirfflNG POLICIES Statutory inforniation Smtle Mediation Limited Ès a charitable company. limi¢¢d by guarantee, registered in England and Wales. The clmrity and compatLy registered numbers can be found on the front Cover of the account5. Thc registereA office address is 62 to 64 Yorkshir Street, Burnley, BBI13BT. b} Basis of preparation The financial statemcnts have been prepard in ardance with Accounting and Rcporting by Charities: Statement of Rc£ottllnendI Practice applicable to charities pryringtheir accounts in accordollce with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l Jalluary 2015) - (Cl]ariti&s SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Grants Grants are recogllised in full in the Statement ofFinancial Activiti&% in the yw in which they are receivable except for lIse grdnts that are received for the PUTchase of equipment and other a8set purcl]as&%. These are recOgDiS OV the life of the assd. d) Incoming resources Incoming rc8ourceJ ar¢ included wlwn receivable. Re80urces expended Resources expended arerecognised intheperiod in which they are incurred. Resources expcnded include attributsble VAT which cannot be rwVeJ{. Tanglble fixed assets Depreciation is provid1 at the following annual rate8 in order to write oty each &8set over its estimated Us¢fi lif& Equipment Frechold property Fixtures & fittings 25Yo reducÈng balance 0/0 r¢ducing balance 25 /0 reducing balance E) Intallglble fixed 05sets Amorti5ation is provided at the following annual rat&s in or(kr to write off each asset over its estimated lif¢. Website 33.330/0 straight linc
SMILE MEDIATION IJMrfED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINNCIAL STATETrtENfs (Continued) FOR TIIE YEAR ENDED 31- MARCH 2026 Restricted funds Ullrestrleted runds Total Fullds 2026 Total Funds 2025 Mediitlon SenJl¢e4 ACIS Housiug An¢hor Housing Birmingham Borough Council Bolton At Home Burnley Borough Council Bury Children Servi¢e5 Calico Housing Care Plus Chorley Council For Housing Green Square Accord Habinteg Hwsing Home8 Plus Irwell Valley Homes JJ Housing L&Q Magna Housing Manchester City Council Mediatioll Mr David Pi¢keo Mrs Liz Smitb MSV Hou8ing NHS Foundation Tnt Ongo Hom&9 P¢nilJe Borough Council PAatf¢)nn Housing Limited Plymouth coMu1tY Homes Resolve ASB Ro&gendale BOr0£b CouncAI sVatiOn Anny Sanctuary Housing SGL Pkgillg Sarah Dodd Sarah Morris Solihill cOnU1tY Houging Sophie Killg Stsvereigtt Housiti8 Stoclq)ort Homes Swn¢water Sutton Housing Partnership Sutton Housiug Society Twhers Housillg AS81tiOn W¢averdal¢ Housing Tn]8t Wigan Council Zoe M¢Caig 540 2?16 13,690 2,316 13,690 30,090 11,090 2,01 365 11,500 540 550 2.750 550 2,750 945 945 1,590 540 1.080 14J711 2,445 540 1,080 14,370 2,445 1,080 1,080 4,30(k 4,690 1,080 1,225 12,650 540 2.160 J5.055 6,762 I,ioo 7,900 S.160 S40 2,160 15,055 6,762 1.10 7.90 S.16D 3,950 1,620 2,000 14,085 2,1)00 17,210 1,080 J,1110 1,080 540 4,600 17210 1,080 I,ioo 1,080 540 1,080 I,IIM) 996 249 1,080 1,080 41,404 996 249 1,080 1,080 41,404 40,711 7,900 12,295 1,620 95 $40 1,080 540 1,080 1,080 540 1,0811 540 540 540 540 140361
SMILE TrDIATIo}. LITTED (A COMFNy LIMtrED BY GUARAiYfEE) NOTES TO THE FINANCIAL STATEMEFU3 (continued) FOR THE YEAR ENDED 31sf MARCH 2026 OTHER FUNDING Restricted ruDds Unrestricted fuDds Total Funds 2026 Total Fun< 2025 Grant Jncomc Donations Traininglworkshop Other Services Total Other FurLding 10,981 10.981 5.161 20,553 26,667 1,300 8,782 6,602 5,161 20SSS 29 75 CHARADLE ACTIVITIES Restiicted Unrestrieted 2026 Total 2025 Total ProTrrysion of charilable services: Mediation services Gov¢rnanc¢ costs 9.010 203,062 2,415 205.477 212,072 138,863 9.010 214,487 142 562 Analysfis of provision of eharitsble services: Staff costs Other costs 2026 Total 2025 Total Mediation services Governance costs (note 5) 133,787 78.285 212,072 2,415 214 487 138,863 3,699 142,562 133 787 GOVERNANCE COSTS Restricted Unrestricted 2025 Tot 2025 Total Accountancy fees Sundry expenses 1,855 1055 560 1.988 1,711 3,699 2,415 io
SMILE MEDIATIO.) LIMrfED (A co1[PANy LIMITED BY GUARANfEE) NOTES TO THE FlliAliCIAL STATEENTs (continued) FOR THE YEAR ENDED 31- MARCH 2026 TOTAL RESOI]RCES EXPEf4DED StAff eosts Other C05ts 2026 Total 2025 Total Direct charitable expenditure Governance costs 133.787 78285 2,415 212,072 2,415 138.863 3,fj99 142,562 133 787 Other ¢osts: Cost of delivering services Premises Training and coDferen¢e costs Office costs Legal and professional Gover[llee Costs Other A,172 7.945 13245 43J44 11514 2.415 378 4,841 5,212 23,694 619 3,699 444 38,887 The aggrcgate payroll costs were: 2026 Tot81 2025 Total Salaries and wageg Social security costs PetL8ion 128,492 1,889 98,579 2,143 2,953 103,675 133 787 The averdge number of staff employed by the charity (including dire¢tors) during the year was: Mallagement and adlUIstrnI10n Provision of charitable SeICeS Tbere were no tceS, runerationorothcrbCn¢fits for thc year 311LMarch 2026 nor forth¢ year ended 31. March 2025. No employee during the year received ettLoluments in excess of £60.000. 1¥4ET INCOMEIEXPEIYDMJRE FOR YEAR Th¢ operating sutplusl(deficit) is stated aft¢r ¢har8iDg: 2026 2025 Depreciation li
SMILE IllEDIATIOTr* LLiirrED (A COMPANY L[([TED BY GLARANTEE) NOTES TO THE AfqCIAL STATEMEiYfs (contiuued) FOR THE YEAR ENDED 31-,MARCH 2026 IKrANGIBLE FIXED ASSETS Webslte TotAI Cost As at IBI April 2025 As at 31" Mar¢h 2026 AmortisAtion As at I. April 2025 Charges for the year As at 31SI March 2026 1,920 1,920 Written Down Value AS ai 31" March 2026 As at 3151 March 2025 TANGIBLE FIXID ASSETS Firtures & Fittings Frethold Property Equipment Total Cost As at 1° April 2025 Additions As at 31. March 2026 55J08 55,309 118 118 118 55308 Depreciation As at I" April 2025 Charges for the year As at 31° March 2026 48,922 48,922 1,628 29 29 Written Down Value As at 31" March 2026 As at 31. March 2025 89 4,877 io. DEwfoRS 2026 2025 Debto 14,464 24,864 12
SMILE MEDIATION LIMrtED (A COMPANY LIMITED BY GuARPITE) DKfA]LED STATKfvfENT OF FINANCIAL ACTIvrriis FOR THE YEAR ENDED 31- MARCH 2026 li. cRrIoRs 2026 2025 Creditors Other creditors 1,508 3,960 1.823 2,970 PAYE Pension liability 570 7.291 12. ANALYSIS OF CIIARITABLE FLThDS Fixed Otber Net assets Total Restiicted funds Unrestricted fimds 23J58 23,358 477 4,877 81,074 13. COMPANY LIMITED BY GUARANTEE The conlpany is limited by guardntce and do¢s not have a share capital. The liability of each member by way of their guarantee io the company is to contribute a sum noi excelIng £1 to the assets of the company if 80 required on the winding up of thc company. The sole member is ihe parent comp¥lly Rcsolve ASB. 13
SMtLE 4IEDL4TION LDltrED (A COMPL)Y LLWTED BY GLARANTEE) DETAILED sTATEmET OF FINANCIAL ACTIvIEs FOR TIIE YEAR Ef4DED 31. MARCH 2026 2026 2025 COME Mediation S¢rvi¢¢ Contracts Other income tnlerest received 177372 40356 416 I40,36I 43,351 296 217,944 184,008 EXPENDTIURE Costs of delivering serv1% Rent and rates SaLariesand subGDntraclor8 Travelling expense8 Printing. postage, stationery and advertising Training and conference expens Accountancy Legal and professional In.qurances Telephone and fax Equipment depreciation OffAce Expenses Computer costs Sundry expense3 1,172 6,490 155,876 3,985 1,473 9361 1,855 11,514 1,455 3,062 1,628 657 14227 32 378 3,484 119,747 3,471 1,169 1,790 1,988 1,619 1,358 1581 2,131 198 1,937 142562 SURPLUS I(DEFicrr) FOR THE YEAR 14