CHILDREN FIRST FAMILY MEDIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2024
Registered Charity No. 1137385
Company Registration No. 07079246

CHILDREN FIRST FAMILY MEDIATION
INDEX
PAGE NUMBER
CONTENTS
TRUSTEES ANNUAL REPORT
INDEPENDENT EXAMINERS REPORT
STATEMENT OF FINANCIAL ACTllnTIES
BALANCE SHEET
10
STATEMENT OF GASH FLOWS
NOTES TO THEACCOUNTS
FOR MANAGEMENT INFORMATION PURPOSES
18
TRADITIONAL INCOME AND EXPENDITURE ACCOUNT

CHILDREN FIRST FAMILY MEDIATION
Report of the trustees for the year ended 31st March 2024
The trustees present their annual directors, report and financial statements of the charity for
the year ended 31st March 2024 which are also prepared to meet the requirements for a
directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and the Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) issued on 1st January 2019.
Objectives and activities
The purposes of the charity are to preserve and protect the mental and physical health of
children and adults by providing Sen41￿S directed towards mediation for people involved or
likely to be involved in dispute, the break-up of marriage or inter-personal conflict and to
relieve the needs of children and families during divor￿ and separation through support
work and the provision of advocacy and signposting. The main activities are a specialist not-
for-profit family mediation service.
The trustees confirm that they have referred to the Charity Commission's guidance on public
benefit when reviewing the Charity's aims and objectives, in planning future activities, and
setting the policies for the year.
The charity furthers tts charitable purposes for the public benefit through reducing conflict
between parents which benefits children. They also help parents to communicate more
effectively and agree their own arrangements in future. Mediation which resolves financial
matters reduces the burden on the state regarding child maintenance.
A review of achievements major changes
Following the °Rescue Plan" adopted in January 2023 the Servi￿ has recovered well both in
terms of increased referrals and a more secure financial situation.
This plan consisted of
Termination of full-time manager post and reappointment of Sheena Adam, Director
Increased marketing
Getting clients quickly into funded appointments
Short tenn fundraising
Increasing client fees (from 16112122 last raised in November 2021)
The service continues to provide an online and telephone Servi￿ to families. This was
initiated due to the Covid 19 pandemic situation but has proved popular and will continue to
be our main method of service delivery. It is like5y that some fomi of remote working will
GontinuE a& it 8c¢ma to bo w¢ll lik¢d by Fli•nt* in t•mi¥ of it* fl¢xil)ility and time gavin8
properties.
The Service regained its Legal Aid contract to provide mediation to low-income families and
delivered a higher volume of legally aided work than in previous year mainly as more clients
were in receipt of state benefits and so eligible for Legal Aid.

CHILDREN FIRST FAMILY MEDIATION
The Mediation servi￿ received 623 referrals in the past year which is an increase of 200h
on the previous failing year.as well as a high volume of additional telephone enquiries where
clients are given information and signposted to other ServI￿S
A significant proportion of these enquiries continue to contain child protection issues where
the service has to contact the relevant local authority Children's servI￿s Department and
check that they are aware of the risk factors raised by the clients. Of those who go on to
mediate 80 % reach some or full agreement. The servi￿ routinely seeks feedback from
clients and has numerous examples of positive comments such as.
"I would recommend this company for any parent going through a difficult time with their ex-
partner and childcare arrangements..
"Sheena and Liz were both great throughout and I couldn't have asked any more of them.
Communication was great and quick with arranging meetings and moving things forward.
Thank you both for your assistance throughout."
The Service's contract with the Legal Aid Agency is reviewed annually through a rigorous
check of a sample of files. This review was successful. and the servi￿ gained a new 3-year
contract in September 2018. This has been extended with retendering started in February
2024 with the outcome known by September 2024.
Financial review
The servi￿ has the following sources of income going forward:
a. The Legal Agency to provide mediation to those on low incomes and with
limited savings.
b. Direct client fees for those above the Legal Aid limit. These are charged on a
sliding scale to make the Sendi￿ as accessible as possible to those caught in
the poverty trap where they re￿1ve just too much income to qualify for free
mediation but have limited means andlor debts.
The current year shows a surplus of £24,288 compared to a loss of £12,583 in the previous
year.
Income has increased by £24,283.
Investment powers and policy
Aside from retaining a prudent amount in reserves each year, most of the charity's funds are
to be spent in the short tenn so there are few funds for any longer-term investment.
Reserves policy and going concern
The balance held in reserves at 315t March 2024 was £52,461 of which £51,913 are free
reseNes. 2ft8r 2llowino for funds tied up in fixÈd 2ggÈtg.
The trustees have set a reserves policy which requires:
Reserves to be maintained at a level which ensures that CFFM'S core activity could
continue during a period of unforeseen difficulty.

CHILDREN FIRST FAMILY MEDIATION
A proportion of reserves be maintained in a readily realisable forni.
The calculation of the required level of reserves is an integral form of the organisation's
planning, budget and forecast cycle.
It takes into account:
Risks associated with each stream of income and expenditure being different from
that budgeted.
Planned activity level.
The organisation's commitments such as staff salaries.
The trustees consider that the level of reserves has now reached an acceptable level.
Funds for expansion.
The servi￿ has been able to achieve a surplus but continues to need to increase income
wherever possible to provide scope for expansion and investment in Servi￿ improvements
There are therefore still limited funds for expansion.
Risk management
There is a risk assessment policy in pla￿.
The Directors have conducted a review of the risks facing the organisation. This is part of the
review of the Seniice Business Plan. Where appropriate, systems or prO￿dureS have been
established to mitigate the risks the charity fa￿s. pro￿dureS are in place to ensure
compliance with health and safety of staff. volunteers and visitors.
Plans for Future Periods
1. Income and expenditure continue to be being monrtored on a monthly basis although
there are no immediate concerns re viability and cashflow.
2. Marketing activity will continue with use of social media and revamp of our website if
funds allow.
3. Short term small grants will be sought from Charitable trusts.
Structure, governance and management
Children First Family Mediation is a company limited by guarantee govemed by its
Memorandum and Articles of Association dated 17 November 2009. It is registered as a
charity with the Charrty Commission and is constituted under a trust deed dated 10 August
2010.
Appointment of trustees
As set out in the Articles of Association trustees are elected annually by the members of the
charitable company attending the Annual General meeting and serve for a period of one
year with one third re-elected annu4ally. Trustees are recruited through local natworkg, and
the REACH (Retired Executives Organisation) on the basis of skills and knowledge required.
Trustee induction and training
Most trustees are a5ready familiar with the work of the charity as a result of longstanding
connection with the organisation.

CHILDREN FIRST FAMILY MEDIATION
Our two new trustees have attended meetings with the service director to familiarise
themselves with the work of the charity. One is an experienced charity consultant and the
other a family lawyer.
Organisation
The Organisation has a Board of Directors.
There must be a minimum of three directors. There is no maximum number.
The Board of Directors is responsible for the strategic direction of the organisation.
A scheme of delegation is in pla￿ and day to day responsibility for the provision of seNices
rest with the senior management team.
Two new trustees have bene recruited and this has injected new energy into the service.
Related parties and co-operation with other organisations
None of our trustees re￿1ve remuneration or other benefit from their work with the charity.
Any connection between a trustee or senior manager with any Servi￿ providers must be
disclosed to the full board of twstees in the same way as any other contractual relationship
with a related party. In the cu￿ent year the self-employed senior manager. who is not a
trustee, received fees totalling £3.000.
Reference and administrative information
Company and Charity Name: Children First Family Mediation.
Charity Number.. 1137385
Company Registration Number. 07079246
Directors and trustees
The directors of the charttable company (the charity) are its trustees for the purpose of
charity law. The trustees and officers serving during the year and Sin￿ the year end were as
follows-
Key management personnel: Trustees and Directors
Jill Duffy
(Director only, resigned December 2023)
Sheena Adam
Secretary
(Director only)
Carl Bradshaw
Chair of Trustees
(Trustee and Director. appointed trustee
October 2023 and Director October 2024)
Hannah Gaskell
Trustee
Olwashino Aluko
Trustee
(Trustee only, appointed October 2023)
(Trustee only, appointed July 2024)
Senior Manager
Sheena Adam
Reaistered Office
Europa House
19 Barcroft Street
Bury
BL9 5BT

CHILDREN FIRST FAMILY MEDIATION
Independent Examiners
Community Accountancy Service Limited
The Grange
Pilgrim Drive
Beswick
Manchester
M11 3TQ
Bankers
The Co-operative Bank plc
1 Balloon Street
Manchester
Professional Advisors
Val Hewertson, supervisor

CHILDREN FIRST FAMILY MEDIATION
Trustees, responsibilities in relation to the financial statements
The charity trustees (who are also the directors of Children First Family Mediation for the
purposes of company law) are responsible for preparing a trustees, annual report and
financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting practi￿).
Company law requires the charty trustees to prepare financial statements for each year
which give a true and fair view of the situation of the charitable company and of the incoming
resources and application of resources. including the income and expendrture, of the
charitable company for that period. In preparing the financial statements, the trustees are
required to:
Select suitable accounting principles and then apply them consistently.,
ObseNe the methods and principles in the applicable Charrties SORP.
Make judgments and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any
material departures that must be disclosed and explained in the financial statements.,
Prepare the financial statements on a going concem basis unless it is appropriate to
presume that the charity will not 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 charty and to enable them to
ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charity and taking reasonable steps for the
prevention and detection of fraud and other irregularities.
By order of the board of trustees
Carl Bradshaw
Chair
Date.. 13th November 2024

Independent examiner's report to tbe trustees of CHILDREN FIRST FAMILY
MEDIATION
I report on the accounts of the company for the year ended 31 March 2024. which
are set out on pages 8 to 17.
st
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are
responsible for the preparation of the accounts. The trustees consider that an audit is not
required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an
independent examination is needed. The charity is required by company law to prepare accrued
accounts and I am qualified to undertake the examination by being a qualified member of The
Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is
¢ligible for independent examination, it is my responsibility to:
examine the accounts under section 145 of the 201 l Act .
to follow the procedures laid down in the general Directions given by the Charity
Commission under section 1450)) of the 2011 Act. and
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the
Charity Commission. An examination includes a review of the accounting records kept by the
chartty and a comparison of the accounts presented with those records. It also includes
consideration of any unusual itetns or disclosures in the accounts, and seeking explanations
from you as tnjstees concerning any such matters. The procedures undertaken do not provide
all the evidence that would be required in an audit and consequently no opinion is given as to
whether the accounts present a 'true and fair view, and the report is limited to those matters set
out in the statement below.
Independent examiner's statement
In connection with my examination. no matter has come to my attention:
(l ) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 386 of the Companies Act 2006.
to prepare accounts which accord with the accounting records. comply with the
accounting requirements of section 396 of the Companies Act 2006, ' and
with the methods and principles of the Statement of Recommended Practice:
Accounting and Reporting by Charities have not been met. or
(2) to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
AM King FCCA
Community Accountancy Service Ltd
The Grange. Pilgrim Drive. Beswick. Manchester, MI 1 3TQ
th
Date: 13 November 2024

CHILDREN FIRST FAMILY MEDIATION
TATEMENT OF FINANC
LA
TivrriES FOR TH
31 MARCH 2024
Inco
and Ex
nditure Ac
YEA
ENDED
ludin
Total Funds Total Funds
Year Ended Year Ended
Unrestricted Restricted 31st March 31st March
Funds
Funds
2024
2023
Further
Details
Income from:
Donations and legacies
Charitsble Activities
Other Trading Activities
Investment Income
Other
Total
131
{4)
151
128.
128.969
104,694
20
128,989
20
128,989
12
104,706
Expenditure on:
Raising Funds
Ch8ritable Activities
Other
Total
161
{61
161
1.089
103,599
13
104,701
1,089
103,599
13
104,701
274
117,002
13
117,289
Net incomel{expenditure)
24.288
24.288
112,5831
Transfers be￿een funds
115)
Net movement in funds
24,288
24.288
{12,583}
Reconciliation of fvnds
Total funds brought forward
Total funds carrigd forward
1151
{151
28,173
52,461
28,173
52,461
40,756
28,173
The statement of financial actNitEs includes all gains and losses recc¥anised in Ihe year. AJI income and
expendtlure derive from continuing activities.
The notes on pages 11 to 17 form part of these accounts

CHILDREN FIRST FAMILY MEDIATION
BALANCE SHEET AS AT 31 MARCH 2024
Company rggistratlon number. 07079246
2024
2023
Notes
Fixed assets:
Tangible assets
Total fixed assets
548
548
644
644
Current assets:
Debtors
Cash at Bank & in Hand
Totsl current assets
{12}
27,823
33,020
60,843
15,580
20.425
36,005
Liabilities:
Creditors.. Amounts falling due within one year
(13)
8.930
8,476
Net current assets or liabilities
51.913
27,529
Total assets less current liabilrties
52.461
28,173
Total net assets or liabilities
52,461
28,173
The funds ofthe charity:
Reslricled income funds
{15}
Unreslricled income funds
{151
52,461
28.173
Total charity funds
52,461
28,173
For the year in quesb.on the company was entitled to the exemption from audrt
under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required The company to obtsin an audit of its accounts for
the year in question in accordan￿ with section 476.
- The directors acknowledge their responsibilit*s for complying vth the requirements of
the Act with respect lo accounting recofds and the preparation of a¢xL)unts.
These accounts have been prepared in accordance wth the provisions applicsble to
companies subject lo the small companies, regime.
Approved by the trustees on 13th November 2024
Carf Bradshaw
Chair
The notes on pages 11 to 17 fom part of these aixA)unts

CHILDREN FIRST FAMILY MEDIATION
10
Ststsment of Cash Flows for the year endlng 31 March 2024
Reconciliation of net movement in funds to net cash flow from operating actlvfties
Year Ended Year Ended
31st March 31st March
2024
2023
Net movement in funds
Add back depreuation
Deduct investment income
Decre8sel{increasel in debtors
Increaselldecreasel in creditors
24,288
96
{12,583)
986
{12,243)
454
906
Net cash used in operating activities
12,595
(10,5031
Cash flows from investment actlvities:
Interest
Purchase of fixed assets
Net cash provided by investing activitigs
Increaselldecrease) in cash and cash equivalents durrng the year
12,595
110.5031
Cash and cash equivalents brought ft)rward
20.425
30,928
Cash and cash equivalents carried fol￿rd
33.020
20,425

CHILDREN FIRST FAMILY MEDIATION
11
Notes to the accounts
l. Accounting policle5
{al Basis of preparation and assessment of going concern
The a¢counls {financial stalementsl have been prepared under the historical cost convention with items recognised at
cost or transaction value unless Otherwise slated in the relevant notes to these accounts. The financial stsiemenls
have been prepared in accordance with the Statement of Recommended Pract￿.. Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporbng Stsndard applicable in the UK and Republic of
Ireland IFRS 1021 issued on 1st January 2019 and the Finanaal Reporb"ng Stsndard applicab￿ in the United Kingdom and
Republic of Ireland IFRS 1021 and the Charities Act 2011.
The charity constilules a public benefit entity as defined by FRS 102.
The Iruslees consider that there a￿ no material un￿rtaIntieS about the chanws ability to cOntinl￿ as a going concem.
Ib) Funds structure
Reslricled funds are funds which are to be used in accordan￿ spect[￿ restrictions imposed by the donor or
trust deed. There is 1 reslricled fund.
Unrestricted income funds comprise those funds which the tnjstees a￿ free to use for any purpose in furtheran￿ of
the charitable objects. Unrestricted funds indLkle designated furAs there the tTUStees. at their discrelion. have
created a fund for a specific purpose.
Further detsils of each fund are discfosed in note 15.
(cl Income recognitlon
All income is recognised once the charity has entiyement to the income, it is probable that the income will be
re￿iVed and the amount of income receivable can be measured reliabty.
Donations are recognised when the charity has been noiffjed in wrtt¢ng of both the amount and settjemenl date. In th8
event that a donation is subject 10 cond￿OnS that require a level of perf0mlan￿ before the charity is entitled lo the
funds, the income is deferred and not recognised until either those conditsons are fulty met. or the fulfilmenl of those
conditions is wholly within the control of the charity and rt is probable that those corKlilbons will be fulfilled in the
reporting period.
Intetesl on funds held on deposit is induded when fecewabte and the amount ean be measured reliably by the charity..
this is normally upon nolificalion of the inleresl paid or payable by the bank. DivKlends are rewnised once the
dividend has been declared and nokniion has been received of the dNidend due.
Id} Expenditure Recognftlon
Liabilities are recognised as expenditure as soon as there is a legal or constTuctive ebligalion committing the charity lo
that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured
reliably.
All expenditure is accounted for on an accruals basis. Al expenses including support costs and govemance costs are
allocated or apportioned lo the applicabk expenditure headings. For more information on th¢s attn"bution refer to note
(Q below.
(el Irrecoverable VAT
Irrecoverable VAT is charged against this heading in the finanaal ststements.
lfj Allocation of support and governance costs
Support costs have been allocated be*n governan￿ costs and other support costs. Governan￿ costs comprise all
costs involving the public accountability of the charity and its compliaft￿ wlh regulab'on and good practice. These
costs include costs related lo independent examination ad kgal fees t¢)gether wth an apportK)nment of overhead
and support costs.
Governance costs and support costs relabng to charitabie aciivities have been apportioned based on type of expens8.
The allocation of support and governan￿ costs is anatysed in note 8.
Igl Costs of raising fvnds
The costs of raising funds consists of costs requir&J to generate inco￿.
(h} Charitable Attivities
Costs of charitable activities include g0Veman￿ costs and an appo￿onment of support costs as shown in note 7.

CHILDREN FIRST FAMILY MEDIATION
12
lil Tangible fixed assets and depreciation
All assets costing more than £500 are capitslised and valued at historical cost. Depreciation is charged on the following
basis..
Fixtures and Fittings
Signage
Computer Equipment
15% reducing balance
15% reduang balance
33.33% straight line
{jl Reallsed galns and losses
All gains and losses are taken to the Ststement of Finanaal Activitses as they arise. Realised gains and losses on
investments are cal¢ulated as the differen￿ bets¥een sales proceeds and their opening carrying value or their
purchase value rf acquired subseqLient to the first day of the finanryal year. Unrealised gains and losses a
calculated as the drffe￿nce beiween the fair value al the year end and their varying value. Realised and unrealised
investment gains and losses are combined in the Ststement of Financtal Athites.
Ikl Pensions
The charity currently does not administer conlributsons lo a pension scheme.
The tnjstees implemented an auto enrolment pension scheme from May 2017. The charity has no liability beyond
making its contributions 2nd paying across the deductions for the employee's contn"butsons.
{11 Debtors
Trade and other debtors are re¢ognised at the setU8ment amount due after any trade discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due.
{ml cr￿ltOrS and provisions
Creditors and provisions a￿ recogni5ed where the chartty has a present obligation resulting from a past event that wll probably
result in the transfer of funds to a third paty and the amount due to set￿e the oblKJation can be measured or estimated reliably.
Creditors and provisions are normalty recognised at their settfement amount afler allowing for any trade discounts due.
2. Relatsd party transa¢tions and trustses. exwnses and remuneration
The trustees all give freely their lime and experb.se without any fomi of remuneration or otlw benefit in cash or kind
12023: £nill Expenses paKI for the trustees in the year total￿ £nil {2023- £nil).
3. Donations and Legacies
Unrestrlcted Restricted Total Funds Total Funds
Year Ended Year Ended Year Endgd Ygar Ended
31st March 31st March 31st March 31st March
2024
2024
2024
2023
Donatsons
Previous reporting period
Unrestrictsd Restricted Total Funds
Year Ended Year Ended Year Ended
31st March 31st March 31st March
2023
2023
2023
Donations

CHILDREN FIRST FAMILY MEDIATION
13
4. Incomg from charitsble acts¥its•s
Unrestricted Restsletrd Totsl Funds Total Funds
Year Ended Year Ended Year Ended Year Ended
31st March 31st March 31st March 31st March
2024
2024
2024
2023
Other Income..
Client Fees
Legal Aid Income
Cafcass Contracts for SPIP
Unreslrieted Grants=
The Woodward Ch2ritsbl8 Trust
Marsh Charitsble Trust
HMRC CVJRS Irepaidl
52.572
76.397
52,572
76,397
62,281
30.201
10,989
1.000
500
2771
104,694
128.969
128,969
Previous reporting period
Unrestrithd Restrl¢ted Tolal Funds
Year Ended Year Ended Year Endod
31stMarch 31st hlarch 31st March
2023
2023
2023
Other Income".
Client Fees
Legal A'd Income
Cafcass Contracts for SPIP
Unrestricted Grants..
The Woodward Charitable Trust
Marsh Charitsble Trust
HMRC CVJRS (repaid}
62,281
30,201
10.989
62,281
30,201
10.989
1,OIKJ
soo
12771
104,694
1,OCKI
1277)
104.694

CHILDREN FIRST FAMILY MEDIATION
14
5. Income from other trading activitigs
Unrestricted Restricted Totsl Funds Total Fund
Year Ended Year Ended Year Endod Year Ended
31st March 31st March 31st March 31st March
2024
2024
2024
2023
Solicitors, Directory
Previous reporting peri¢)J
Unrestrictsd Restricted Totsl Funds
Year Ended Year Ended Year Ended
31st March 31st March 31st March
2023
2023
2023
Solicitors. Directory
6. Expenditure
Year Ended Year Ended
31st March 31st March
2024
2023
Mgdiation
Services
Expenditure on raising funds:
Affiliation Fees
Subscriptions
400
689
1.089
4CKJ
689
1.089
135
139
274
Expenditure on charitsble activities:
Employment Costs
Training
Directors, Management Fees
Mediation Fees
Interpretation Fees
Payroll BU￿aU Fees
Supervision Fees
Card Payment Machine Charges
Repairs
offi￿ Administratyon Servi
Minor Equipment
Bad Debts
Irrecoverable VAT
SPIP Delivery Fees
Telephone & Internet
Rent, Rates & Room Hire
Computer Costs
Insurance
Governance and Support Costs
Post, Printing & Stationery
Depreciation
43.477
675
3,CKJO
30.091
262
360
770
43,477
675
3,000
30,091
262
360
770
69,551
3,000
18,718
175
529
1.120
900
61
15
4.1C
15
4,100
98
490
2,815
55
235
10.178
6.226
1.226
725
55
235
10.178
6.226
1.226
725
10.224
5.550
1.174
775
915
986
117,002
103,599
103,599
Other expenditure:
Sundry Expenses
13
13
104,701
13
13
13
117.289
104.701
Restn"cted funds
Unrestricted funds
872
116,417
117,289
104.701
104.701

CHILDREN FIRST FAMILY MEDIATION
15
7. Analysis of expenditure on charitable activitles
As per note 6.
8. Allocatlon of governance and sUPPOrt costs
The breakdown of support costs and how these were allocated be￿n govemano and other support costs is shown
below..
General Support Governance
725
725
Tolal 2024 Basls of apportionmgnt
725 type of work undertak8n
725
Accountsncy Fees
Previous reporting period
General Support Governance
775
775
Totsl 2023 Basis of apportionment
775 type of work undertaken
775
Accountancy Fees
9. Analysis of staff costs
Year Ended Year Ended
31st March 31st March
2024
2023
Wages and Salaries
Redundancy
Social Security Costs
Pension Costs
42,620
67.942
321
1,288
69,551
857
43.477
Chartitable activities
Support costs
43.477
69,551
43.477
69,551
The average number of employees during the year was 2 (previous year.. 4).
The charty considers its key management personnel comprises the trustses and SenKJr Manager. The senior
manager is self-employed. Management fees during the year totalled £3.00012023.' £3.0001. Tho senior
manager is a director of the charity bul not a trustee.
No employees had benefrts in excess of £60.0(K) (previous year.. none).
10. Independent Examlner Fees
Year Ended Year Ended
31st March 31st March
2024
2023
Independent examination fees
Other financial ServI￿S
650
75
725
700
75
775
11. Tangiblg Fixed Assets
Fixtur9$ &
Fittings
Signage
Computers
Total
Cost
Al 1st April 2023
Additions
At 31 st March 2024
535
4.912
3.237
8.684
535
4,912
3.237
8,684
Depreciation
Al 1 sl April 2023
Charge for Year
At 31st March 2024
474
4.912
2,654
87
2.741
8.040
96
8.136
4.912
NET BOOK VALUE
At 31 st March 2024
52
548
Al 31st March 2023

CHILOREN FIRST FAMILY PAEDIATION
16
12. Anzlys15 of debtors
2024
2023
Debtors
Prepayments
26,981
15,207
373
15,580
27,823
Debtors and prepayments comprise restricted funds £nil12023.' £nill and unrestrthd funds £27.82312023". £15.5801.
13. Creditor5: amounts falllng due within one year
2024
2023
Creditors
Short-lerm compensated absences (holKlay payi
Other creditors and accwals
Deferred income
Taxation and soci81 security costs
7.880
213
837
1,441
775
6,076
8,476
8,930
14. Deferred income
Deferred income comprises fees charged in advan￿ for the Solicitors" Directory.
Balance as al 1 st April 2023
Amount released to income eamed from charitalk activiti8S
Amount deferred in year
Balan￿ al 31st March 2024
15. Analysis of charitable funds
Analysis of movements in unrestricted funds
Balance at
1st April
2023
Balance at
31$t March
2024
Incoming
Rosources
ResOU￿eS Expended Transfers
Gener81 Fund
28,173
28.173
128,989
128.989
1104,7011
1104,701
52,461
52,461
Previous reporting period
Balance at
1st Aprll
2022
Balance at
31st March
2023
Incoming
Resources
Resources
Expended Trnnsfers
General Fund
39,884
39,884
104.706
104.706
116,417}
1116,417)
28,173
28,173
Name of unrestricted fund:
General Fund
Description. n8turn and purpose of the fund
The'yree reserves"

CHILDREN FIRST FAMILY MEDIATION
15. Analysis of charitable funds
17
Analysis of movements in restricted funds
Previous reporting period
Balance at
1st Aprll
2022
Balance at
31st March
2023
Incomlng
Resources
Resources Expendgd Trnnsfers
The Clothwothers Foundation
872
872
{8721
1872
Name of restricted fund:
The Clolhworkers Foundation
Description. natur• and purpose of the fund
For computers
16. Analysis of net assets beiween funds
Unrestricted Designated Restricted
funds
funds
funds
Total 2024
Tangible fixed assets
Cash at bank and in hand
Other net cuffent asselsllliabilitiesl
Total
548
33,020
18.893
52.461
548
33,020
18.893
52,461
Previous reporting per*)d
Unrestrfcted Designated Restricted
funds
funds
funds
Total 2023
Tangible fixed assets
Cash al bank and in hand
Other net current assetsllliabilities)
Total
644
20,425
7,104
28,173
20,425
7,104
28,173
17. Financial Instruments
The charity.only has financial assets and liabilities of a kind that qualify as basic finanei81 instrurnents. Basic financial
instruments a￿ initially recognised on a IransactK)n value and subsequenlty measured at their settlement value with the
excepts'on of bank loans which are subsequently measured at an amortised cost usiThJ the effective interest methc)d.

CHILDREN FIRST FAMILY MEDIATION
18
Income and Expenditure Account
Year Ended Year Ended
31st March 31st March
2024
2023
Income
Client Fees
Legal Aid Income
Cafcass Contracts for SPIP
Other
Unrestricted Grants..
The Woodward Charitable Trust
Marsh Charitable Trust
HMRC CVJRS {repaid)
Total Income
52,572
76,397
62,281
30,201
10.989
12
20
1.000
500
(277}
104,706
128.989
Expenditure
Affiliation Fees
Subscriptions
Employment Costs
Training
Directors, Management Fees
Mediation Fees
Interpretation Fees
Payroll Bureau Fees
Supervision Fees
Card Payment Machine Charges
Repairs
Office Administration servI￿s
Minor Equipment
Bad Debts
Irrecoverable VAT
SPIP Delivery Fees
Telephone & Internet
Rent, Rates & Room Hire
Computer Costs
Insurance
Governance and Support Costs
Post. Printing & Stationery
Depreciation
Sundry Expenses
Total Expenditure
400
689
43,477
675
3,000
30.091
262
360
770
1,048
15
4,100
98
135
139
69,551
3,000
18,718
175
529
1,120
900
61
490
2.815
19
10,224
5,550
1174
775
915
986
13
117,289
55
235
10,178
6,226
1226
725
896
96
13
104.701
Surplusl(Deficit) for the Year
24,288
12,583)