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← Wandsworth Mediation Service

2025-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

WANDSWORTH MEDIATION SERVICE

(A Company Limited by Guarantee)

CHARITY REGISTRATION No: 1102464 COMPANY REGISTRATION No: 04778659

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester, West Sussex

PO20 7EG

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

CONTENTS

Page 3 Legal and Administrative Information Pages 4 to 12 Directors' Annual Report Page 13 Independent Examiners Report to the Directors Page 14 Statement of Financial Activities Pages 15 Balance Sheet Page 16 to 23 Notes to the Financial Statements

2

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

LEGAL AND ADMINISTRATIVE INFORMATION

REGISTERED CHARITY NUMBER 1102464 REGISTERED COMPANY NUMBER 04778659 DATE OF INCORPORATION 28th May 2003 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025

DIRECTORS AT 31ST MARCH 2025

Mr Stephen Ruttle - Resigned 9th November 2024 Ms Hilary Suzanne Campbell Brodsky Ms Clare Jane de Beer Ms Katie Finch Mr Philip Alistair Guthrie Ms Sharon Crooks Ms Sarah Jane Michele Beute Mr Benedict Sunil Havey

The existing trustees appoint any new trustees following the provisions laid out in the organisation's governing instrument.

LEGAL STATUS

Company Limited By Guarantee

GOVERNING INSTRUMENT

Memorandum and Articles Of Association Incorporated 28th May 2003 as Amended by Special Resolution 23rd February 2004.

OBJECTS

(I) To promote for the public benefit, predominantly but not exclusively in the local area or community of the London Borough of Wandsworth, the provision of services directed towards mediation, conciliation or reconciliation as between persons, organisations, authorities or groups involved or likely to become involved in dispute or interpersonal conflict both generally and, in particular, in any situation where that dispute or conflict results from, or may lead to, acts of violence, nuisance, vandalism, racial abuse, unlawful activity or breakdown of public order.

(II) To advance for the public benefit the education of the public, particularly in the said local area or community of the London Borough of Wandsworth, in the purposes and methods of such mediation, conciliation, or reconciliation and in particular the understanding of the nature and causes of any such disputes or conflicts and of all means of managing them for the purposes of peaceful resolution in the interests of good citizenship.

REGISTERED OFFICE

St Mark's Durie Hall, Battersea Rise, London SW11 1EJ

PRIMARY BANKERS Metro Bank, 1 Southampton Row, London WC1B 5HA

INDEPENDENT EXAMINER

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester, West Sussex PO20 7EG

3

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025

Wandsworth Mediation Service was incorporated in 2003 as a private company limited by guarantee registered under the Companies Act 2006 by the Registrar of Companies for England and Wales under company number 4778659 and registered with the Charity Commission for England and Wales under charity number 1102464. The charity is governed by its Memorandum and Articles of Association, which set out the rules for its operation and the responsibilities of its trustees.

Our Vision: is a world where people will be able to confidently engage with and live with difference.

Our Purpose: is to help people to navigate through conflict towards peace.

Difference polarizes and gives rise to conflict. Unresolved conflict harms relationships, families and communities. It costs time, money and resources. It causes stress and takes a toll on the physical and mental wellbeing of individuals and communities. We guide and support people to move from focusing on conflict to focusing on peaceful outcomes. Through all our interactions we aim to have a positive impact on wellbeing and relationships.

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. All our activities are undertaken to further our charitable purposes for the public benefit.

Our success and impact rely on a diverse range of volunteer mediators and inspiring trainers and facilitators, supported by a dedicated office team and our kind hosts at St Mark’s Church, Battersea Rise.

In a pioneering social enterprise model, our panel of commercial and workplace mediators waive their fees to contribute to our running costs, so that the volunteer community mediators and conflict coaches can provide free conflict support for local residents.

From our 20-year-old roots in Wandsworth we have grown new shoots in recent years, expanding our conflict resolution and training services across London and the UK.

As the world becomes more polarized there is a pressing need for people to talk and listen to each other well, even when they disagree. That’s why we’ve been growing our training for children and young people in schools and for adults at home, at work and in the community.

Highlights this year include winning the Innovation Award at the 2024 National Mediation Awards and being shortlisted for Wandsworth Chamber of Commerce Best Charity Award. We also achieved CPD Accreditation for our Reducing Parental Conflict training programme for members of the Voluntary and Community Sector.

4

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025

Our Services

We provide a range of services to support people to engage with difference, prevent conflict and resolve conflict.

Conflict Resolution Services

a. Free conflict support for Wandsworth residents :

Our panel of volunteer mediators and conflict coaches support local people to resolve conflict through:

Commercial mediation: landlord-tenant disputes, customer service issues, contract disputes, school fee disputes.

Training Services

We support children, young people and adults to develop the skills to resolve and avoid conflict:

Equality Diversity and Inclusion

We have an equal opportunity policy, and it is very important to us to have diversity in age, ethnicity, gender, belief, and background on our panels so that the people we support can feel connected with our volunteers. We continue to ensure that our services and materials reach all beneficiary groups, including those with mobility and other issues, and those with English as a second language. This involves offering a free translation service where needed (using a pool of volunteers or our council contacts), circulating flyers in different languages (e.g. in English, Ukrainian and Russian for our Homes for Ukraine project), and matching mediators for specific needs (e.g. our faith-based cases).

5

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025 (continued)

People

This year as we celebrated our 20[th] anniversary, our esteemed Founder and Chair, Stephen Ruttle KC stepped down from the Board of Trustees. He continues to inspire and offer his wisdom to Co-Chairs Hilary Brodsky and Sharon Crooks and remains a dedicated member of our commercial panel. Sarah Spreckley resigned as Trustee and we are grateful for her faithful and wise service to the board over many years. We added to our committed and flexible office team to support the work in schools.

We continue to supervise and support our volunteer mediators and conflict coaches. In addition to small group supervision sessions we provided a Conflict Coaching refresher, Active Bystander training, and Mental Health First Aid for Mediators training, which was also attended by Wandsworth Mayor Sana Jafri.

Governance and Oversight

Our trustees provide strategic leadership and governance, ensuring that our work remains rooted in our charitable purpose and vision, and guided by the principles of integrity, inclusion and public benefit. We apply the Charity Governance Code for Smaller Charities and continue to reflect on our governance practices to ensure clarity of role, effective oversight, and collective accountability. As a small charity with limited resources, we remain committed to clarity of role and responsibility. Our board leads strategically, not operationally. While tasks may be delegated, oversight is not. We continue to review our governance structures to ensure that trustees maintain their collective responsibility for the charity’s direction and impact.

Services

Conflict Resolution

Our charity received 263 mediation and conflict coaching enquiries this financial year (up from 243 in the last financial year), directly impacting well over 500 people. Some of these cases were mediated, some people had coaching sessions and others were signposted on to other agencies and organisations for support. Amongst the mediated cases across all panels, 83% were either partially or fully resolved.

As shown in the graph above, we’ve seen a sharp rise in demand for our fee-paying services ( WMS Commercial ) - up 40% this year, and more than doubling over the past two years (from 30 to 70 enquiries). Neighbour mediation enquiries have also grown, with a 19% increase, showing that local, face-to-face support for housing and community disputes is still very much needed.

6

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025 (continued)

Conflict Resolution (continued)

Demand for our other services has stayed consistently high, with only school mediation enquiries seeing a drop. It’s too early to say whether that’s part of a longer-term pattern or just a one-off. We’ll be keeping an eye on it over the next year.

Client feedback and case studies – community arm (free mediation services for local residents):

“I found the session extremely helpful. It did make me think about other options open to me. The conflict resolution service offered is a valuable resource for folk struggling with difficult neighbourhood issues, that over many years may have become seemingly insoluble.” (Individual coaching client)

“It was incredibly useful in helping to improve my relationship and address issues with my father. We would not have been able to achieve this on our own. The service was professional, empathetic and skilled.” (Inter-generational mediation client)

Case Study: Inter-generational Mediation

A mother and her adult son came to WMS for support after years of difficult communication had left their relationship strained. With the help of two WMS mediators, they were able to have a calm, structured conversation where both felt heard - and where they began to rebuild trust. The mediation gave them space to speak openly, reflect on what mattered most, and take the first steps towards a more respectful and positive relationship:

“So a huge, heartfelt thank you to you all for all the help and support you offered in renegotiating our relationship. We both so appreciate it.” – Mum

“My gratitude again to you, the WMS team, and our brilliant mediators for helping us to begin to move forward.” – Son

Client feedback and case studies - WMS Commercial :

“…the most robust and professional service in the industry. Extremely efficient, professional, caring and utterly impeccable all round. I am convinced that without the services of WMS, the nearly two decades of turmoil experienced by my client would have continued for much longer.” (Commercial mediation client)

“Excellent service which supported both sides and allowed us to reach agreement on the day.” (Commercial mediation client)

Case Study: Commercial Mediation with former employer

After four and a half years of legal dispute, the client came to WMS with low expectations. However, following a few preparatory conversations with our mediators, the tone on the day was calm, respectful, and unexpectedly constructive. The mediation led to significant progress, with the client describing being “blindsided” by the strength of some moments and their own emotional response. Most issues were resolved on the day, with one point left for further review.

“A result by any description, and [the mediators] created the environment for it to happen in a remarkable way. There was much hugging afterwards. Thank you! Thank you! Thank you!”

7

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025 (continued)

Training

Consistent with our social enterprise approach, we offer high quality training for a fee to commercial and corporate organisations which, combined with grant funding, allows us to offer free training to a number of schools and community groups. We also have a revenue stream from schools choosing to fund their own training directly.

Children and Young People

This year we delivered peer mediation training in 2 schools and Reflect intervention in 3 schools and have plans in motion to expand our panel of facilitators to deliver programmes for the growing number of schools on our waiting lists.

Peer Mediation training for primary schools

This year, we launched our own brand-new, games-based Peer Mediation training, aligned with Civil Mediation Council (CMC) standards and included in the CMC’s upcoming national research into peer mediation. The programme redesign was funded by the Wimbledon Foundation Community Fund+, and we will be rolling it out at Albermarle Primary in the next financial year, as well as returning to Sacred Heart CofE School in Roehampton to train a new cohort of young mediators.

During this financial year, we’ve also been working with Alderbrook Primary, training 21 young mediators and delivering conflict resolution workshops to 60 children and adults, thanks to funding from the Worshipful Company of Arbitrators.

“Sometimes I have conflicts and I tell the teacher about them, so I think it will be helpful for people to talk to someone their age - and the teachers will have less work.” – Year 4 pupil, Alderbrook Primary

We also delivered refresher training for 20 peer mediators at Rokeby school, an independent boys’ preparatory school in Kingston upon Thames. This 3.5-hour session was highly interactive, and very well received:

“I thoroughly recommend this training to any school who is looking to set up mediators, refresh their scheme or even those looking for workshops on team building, communication and conflict.” (Fleur Tattersall, Senior Teacher Pastoral, ELSA Lead)

8

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025 (continued)

Reflect behaviour intervention

Our unique Reflect intervention is an emotional regulation training for secondary school pupils with challenging behaviour or at risk of exclusion. This financial year, it has been delivered to 57 students at 3 schools: Clapton Girls Academy (generously sponsored by Linklaters), Southfields Academy and St Cecilia’s CofE School.

The programme is innovative and very successful: earlier this year, we introduced behaviour scoring for participants, completed by school staff before and after the intervention. At the two schools that used this, 93% of pupils (28 out of 30) showed noticeable behaviour improvements one month after the intervention. At the three-month point, 90% (27 out of 30) had sustained those improvements. One student at Southfields Academy went completely off report within a month and proudly declared to the school’s SEMH lead, “ I’m a changed man, I’m a changed man!” Two others were moved to lower report levels.

“We are exceptionally proud to have funded WMS to deliver the incredible Reflect programme at one of Linklaters' partner schools. The results that WMS have achieved are nothing short of remarkable. ” (Jonathan Tait, Corporate Responsibility Senior Advisor, Linklaters)

Student feedback:

Malik’s story

Malik acted as a peacemaker several times and recognised moments where he de-escalated conflict. He felt proud of his improved choices and is now on a lower report level, after briefly being escalated.

Bella’s story

A staff member shared that Bella had recently apologised to a teacher - something she had never done before. They felt it was a clear sign that the intervention was working, as she had always struggled to take responsibility for her actions.

Jayden’s story

Jayden used the ‘conflict iceberg’ to identify that public confrontation by teachers makes him feel embarrassed, leading to swearing. With the facilitators’ support, he practised a calm, assertive response he now uses successfully: “I feel embarrassed because we’re doing this in front of everyone. Please can we talk outside or later?”

We are so grateful to Lou Shuttleworth for her skill, tenacity and creativity in developing the peer mediation and Reflect programmes, and for the professionalism she has brought over our many years of collaboration.

9

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025 (continued)

Training for organisations

This year we participated again in the UK government’s nationwide Reducing Parental Conflict (RPC) initiative, training local champions and service providers to support parents in conflict using mediation skills. The CPD Accredited course was commissioned by Richmond & Wandsworth Council.

We also delivered several tailored workshops for clients including a Clinical Ethics team in Canada, and a charity supporting young people at risk of homelessness. The aim was to improve practitioners' responses to conflict and their understanding of other people’s conflict behaviours, ultimately improving health and wellbeing outcomes for individuals and families.

Impact statistics

==> picture [419 x 347] intentionally omitted <==

----- Start of picture text -----
Impact statistics for Workshops Direct Indirect Total
training delivered beneficiaries beneficiaries
Peer Mediation 5
Programme at 60 (51 children,
600 660
Alderbrook Primary 9 teachers)
School
Peer Mediation 1
Refresher at Rokeby 16 160 176
School
Reflect Programme 7
at Clapton Girls’ 20 200 220
Academy
Reflect Programme 6
at Southfields Academy 18 180 198
Reflect Programme 6
at Saint Cecilia's CofE 19 190 209
School
Tailored training 2
sessions for charities
and other 34 340 374
organisations.
Reducing Parental 4
Conflict courses for
members of the 60 600 660
Voluntary Sector in
Wandsworth
Totals 31 183 1830 2013
----- End of picture text -----

10

Report from the directors of Wandsworth Mediation Service between 1 April 2024 and 31 March 2025 (continued)

Grants and Donations

Heartfelt appreciation to the team at St Marks where our office is hosted, and to those who support WMS with generous donations and grant funding. This year we are particularly grateful to:

Financial review

Unrestricted year-end balance was £34,635, £18,636 more than last year, this is mainly due to the increase in charitable activities of commercial services.

The trustees, being mindful of Charity Commission guidance, aim to maximise the use of available funds for the benefit of the charity and therefore aim to retain a prudent level of unrestricted reserves.

The trustees have established a policy whereby reserves are maintained to manage financial risk and shortterm income volatility. Specifically, the charity holds reserves for the following reasons:

Income risk – to protect against a fall in or delay to receipt of income and hence protect expenditure until income recovers or adjustments can be made.

Cessation – to ensure that liabilities can be discharged if the charity were to cease operating. Adversity – to protect the charity against unplanned adverse events.

Working capital – to provide working capital to ensure services can be delivered and expenditure covered where necessary before income is received.

Opportunities – to provide funding for new initiatives or investments.

Growth - to provide funding for growth in accordance with the charity's strategy.

The trustees continue to monitor the charity's reserves to ensure they remain appropriate for our future plans and financial resilience.

11

Wandsworth Mediation Service between 1 April 2024 and 31 March 2025 (continued)

Statement of Directors' Responsibilities:

The trustees (who are also the directors of Wandworth Mediation Service for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards ( United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. 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 state of affairs of the charitable company and of the incoming resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

a.) select suitable accounting policies and apply them consistently;

b.) observe the methods and principles in the Charities SORP;

c.) make judgements and estimates that are reasonable and prudent;

d.) state whether applicable accounting standard comprising FRS 102 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and e.) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the section 476 of the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement:

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

I approve the attached statement of financial activities and balance sheet for the year ended 31st March 2025 and confirm that I have made available all information necessary for its preparation.

02/12/2025 Approved by the Directors on the .................................................................................... Signed on their behalf by Director .................................................................................... Print Name: Benedict Havey

12

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees and members of Wandsworth Mediation Service on the accounts for the year ended 31st March 2025 set out on pages 14 to 23.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s trustees of the Company (who are also the directors of the company 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 Wandsworth Mediation Service are not required to be audited for this year 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 have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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 [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Zita Derbak MAAT, AATQB Signature: Independent Examiners Ltd The Grain Store Hills Barns Date: 03/12/2025 Appledram Lane South Chichester, West Sussex PO20 7EG

13

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

Statement of Financial Activities FOR THE YEAR ENDED 31ST OF MARCH 2025

Notes
INCOME
Donations & legacies
4a, 6
Investment Income
4b, 6
Charitable Activities
4c
Other Incoming Resources
4d
TOTAL INCOME
EXPENDITURE
Cost of Charitable Activities
5a, 6
Governance Costs
5b
TOTAL EXPENDITURE
NET INCOME/(EXPENDTURE)
Total Funds Brought Forward
Transfers Between Funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
21,576
20,214
41,790
43,777
537
-
537
212
59,622
-
59,622
33,589
847
-
847
3,502
82,582
20,214
102,796
81,080
63,609
35,649
99,258
70,478
882
-
882
870
64,491
35,649
100,140
71,348
18,091
(15,435)
2,656
9,732
16,474
15,980
32,454
22,722
545
(545)
-
-
35,110
-
35,110
32,454

Movements on all reserves and all recognised gains and losses are shown above.

The notes on pages 16 to 23 form part of these financial statements.

14

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee) COMPANY REGISTRATION No: 04778659 BALANCE SHEET FOR THE YEAR ENDED 31ST OF MARCH 2025

Unrestricted Restricted Total Total
Funds Funds 31-Mar-25 31-Mar-24
Notes £ £ £ £
Fixed Assets
Tangible Assets 3 - - - -
Current Assets
Debtors & Prepayments 8 2,807 - 2,807 1,086
Cash at Bank and in Hand 7 33,185 17,038 50,223 32,208
Total Current Assets 35,992 17,038 53,030 33,294
Creditors:amounts falling due within one 9 882 17,038 17,920 840
year
NET CURRENT ASSETS 35,110 - 35,110 32,454
TOTAL ASSETSless current liabilities 35,110 - 35,110 32,454
Creditors: amounts falling due in more than 10 - - - -
one year
NET ASSETS 35,110 - 35,110 32,454
Funds of the Charity:
General Funds 35,110 - 35,110 16,474
Restricted Funds 6 - - - 15,980
TOTAL FUNDS 35,110 - 35,110 32,454

For the financial year ending 31st March 2025 the Company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:

  1. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006; and

  2. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and for the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime within Part 15 of the Companies Act 2006.

The financial statements on pages 14 and 15 were approved by the directors for issue.

02/12/2025 Approved by the Directors on the ........................................................

Signed on their behalf by Director ........................................................

Print Name: Benedict Havey

15

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

1. CHARITY STATUS

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2. ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared in accordance with 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) (effective October 2019) - Charities SORP (FRS 102) and incorporating update bulletin 1, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006 and Charities Act 2011.

There has been no change to the accounting policies (Valuation rules and methods of accounting) since last year.

Wandsworth Mediation Service ("The Charity") meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Wandsworth Mediation Service's ability to continue as a going concern.

Cash Flow Statement

The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities ("SOFA") when: ▪the charity becomes entitled to the resources; ▪the trustees are virtually certain they will receive the resources; and ▪the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

16

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

2. ACCOUNTING POLICIES (Continued) Incoming Resources (Continued)

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

Investment Income

This is included in the accounts when receivable.

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Assets

Fixed Assets

Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

3. TANGIBLE FIXED ASSETS

The Charity held no tangible fixed assets during this or the previous financial year.

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2025: None

31st March 2024: None

17

WANDSWORTH MEDIATION SERVICE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

4. INCOME
Note
a) Donations & Legacies
Donations
Gift Aid Tax Recovered
Grants
6
b) Investment Income
Bank Interest
c) Charitable Activities
Commercial Income
Workplace mediation
Training Courses
Community Fee
d) Other Incoming Resources
Other Income		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
5,090
-
5,090
11,697
488
-
488
2,080
15,998
20,214
36,212
30,000
21,576
20,214
41,790
43,777
537
-
537
212
537
-
537
212
43,925
-
43,925
11,739
-
-
-
3,750
15,697
-
15,697
17,900
-
-
-
200
59,622
-
59,622
33,589
847
-
847
3,502
847
-
847
3,502

18

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

5. EXPENDITURE
Note
a) Cost of Charitable Activities
Contractors' Fees
6
Advertising and Marketing
Equipment Costs
Gifts & Donations
Insurance Costs
Mediation Fees
Membership Fees
Printing, Postage & Stationery
Professional Fees
Room Hire
General Expenses
Direct Expenses
6
Telephone Costs
Trainers' Fees
Training Costs
Travel & Subsistence
Central Cost
IT, Consumables and Subscriptions
b) Governance Costs
Independent Examiner's Fee
9		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
53,429
28,912
82,341
35,345
468
-
468
-
-
-
-
4,020
-
-
-
500
1,548
-
1,548
1,295
-
-
-
375
-
-
-
215
513
-
513
201
-
-
-
8,700
-
-
-
635
2,442
-
2,442
1,391
-
6,737
6,737
-
1,006
-
1,006
847
913
-
913
695
-
-
-
70
108
-
108
242
-
-
-
6,456
3,182
-
3,182
9,491
63,609
35,649
99,258
70,478
882
-
882
870
882
-
882
870

19

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

6. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR
Battersea Power Station Foundation Grant
Hedley Foundation
National Lottery A4A
Wandsworth Grant Fund (24)
Wimbledon
Worshipful Co of Arbitrators
TOTAL
PREVIOUS FINANCIAL YEAR
Battersea Power Station Foundation Grant
National Lottery A4A
Wandsworth Grant Fund (20)
Wandsworth Grant Fund (24)
Wimbledon
TOTAL		 Total
Total
1-Apr-24
Income
Expenditure
Transfers
31-Mar-25
£
£
£
£
£
655
-
-110
-545
-
-
242
-242
-
-
-
15,459
-15,459
-
-
9,303
-
-9,303
-
-
6,022
4,149
-10,171
-
-
-
364
-364
-
-
15,980
20,214
-35,649
-545
-
Total
Total
1-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
5,427
53
-4825
-
655
917
-
-917
-
-
858
32
-890
-
-
-
10,000
-697
-
9,303
-
10,099
-4077
-
6,022
7,202
20,184
-11,406
-
15,980

Details of the restricted funds are given in the Directors' Annual Report. The restricted funds are wholly represented by the Charity's cash reserves.

7. CASH AT BANK AND IN HAND

Current account
Savings account
Reserve account		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
£
£
1,509
-
1,509
6,960
15,052
-
15,052
15,982
16,624
17,038
33,662
9,266
33,185
17,038
50,223
32,208

20

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

8. DEBTORS AND PREPAYMENTS
Prepayments
Gift Aid recoverable		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
£
£
1,857
-
1,857
668
475
-
475
418
2,332
-
2,332
1,086

9. CREDITORS, ACCRUALS AND DEFERRED INCOME: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiner's Fee
Deferred Income		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
£
£
882
-
882
840
-
17,038
17,038
-
882
17,038
17,920
840

10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial period.

11. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES

The Company is Limited by Guarantee (04778659) and is a Charity registered with the Charity Commission (1102464) and does not have a Share capital and has no income subject to Corporation Tax.

Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at 31st March 2025		 2024/25
£
2,656
-
2,656
32,454
35,110		 2023/24
£
9,732
-
9,732
22,722
22,722

21

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

12. STAFF COSTS AND NUMBERS

The Company employed no staff during this or the previous financial year.

The Company engaged 4 (2023/24:5) self-employed contractors in this financial year to perform the Charitable Activities of the Company.

13. DIRECTORS AND OTHER RELATED PARTIES

During the financial year 2024/25, Peacewell Limited received £850 of which Sharon Crooks is a director for the delivery of two adult training sessions for external clients.

MB2B Consultants Limited received £2,100 of which Sarah Jane Michelle Beaute is a director for the delivery of 3 Reducing Parental Conflict community workshops for adults and £1,015 for assisting on the delivery of 8 workshops for WMS's Reflect Secondary School Programme.

Other than reimbursements for small items of expenditure on behalf of the charity, no other payments were made to Directors or any persons connected with them during this financial period. No other material transaction took place between the charity and a Director or any person connected with them.

All work undertaken by directors/ trustees is at reduced from their commercial rates for WMS. All payments are at the same level or less than what WMS pays other contractors for similar work and have been unanimously approved by the Board in their absence.

During the financial period 2023/24, after being appointed a director and trustee of WMS, Sarah Michele Beute received £1,000 on behalf of MB2B Consultants Ltd, where she is also a director, in contractors payments for training provided in furthering the Charity's objects.

14. RESERVES POLICY

The trustees, being mindful of Charity Commission guidance, aim to maximise the use of available funds for the benefit of the charity and therefore aim to retain a prudent level of unrestricted reserves.

The trustees have established a policy whereby reserves are maintained to manage financial risk and short-term income volatility. Specifically, the charity holds reserves for the following reasons:

Income risk – to protect against a fall in or delay to receipt of income and hence protect expenditure until income recovers or adjustments can be made.

Cessation – to ensure that liabilities can be discharged if the charity were to cease operating.

Adversity – to protect the charity against unplanned adverse events.

Working capital – to provide working capital to ensure services can be delivered and expenditure covered where necessary before income is received.

Opportunities – to provide funding for new initiatives or investments.

Growth - to provide funding for growth in accordance with the charity's strategy.

The trustees continue to monitor the charity's reserves to ensure they remain appropriate for our future plans and financial resilience.

22

WANDSWORTH MEDIATION SERVICE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

15. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Report of the Directors. The directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

16. RISK ASSESSMENT

The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

23