CHILDREN FIRST FAMILY MEDIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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 ACTIVITIES BALANCE SHEET 10 STATEMENT OF CASH FLOWS NOTES TO THE ACCOUNTS FOR MANAGEMENT INFORMATION PURPOSES 18 TFIADITIONAL INCOME AND EXPENDSTURE ACCOUNT
CHILDREN FIRST FAMILY MEDIATION st Report of the trustees for the year ended 31 March 2025 The trustees present Iheir annual directors, report and financial statements of the charity for the year ended 31 $1 March 2025. 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 181 January 2019. Objectlves and activlties The purposes of the charity are to preserve and protect the mental and physical health of children and adults by providing services directed towards mediation for p80ple involved or likely to be involved in disputes, the break-up of matage or inter-personal conflict and to relieve the needs of children and families during divorce 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 its charitable purposes for the public benefit through reducing conflict between parents, which benefits children. They also help parents to communicate more effectively and agree on their own arrangements in future. Mediation, which resolves financial matters, reduces thè burden on the slate regarding child maintenance. A revlew of achievements and major changes The service has now stabilised from difficulties in 2022 and is now growing steadily. The service continues to provide an online and telephone service 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 likely that some form of remote working will continue, as it seems to be well-liked by clients in terms of its flexibility and time saving 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 the previous year, mainly as more clients were in receipt of state benefits and so eligible for Legal Aid. The Mediation Service received 673 referrals in the past year, which is an increase of just under 1 OQ/oO/o on the previous year when there was also a steep increase of 20D/o. As well as a high volume of additional telephone enquiries, where clients are given information and signposted to other services.
CHILDREN FIRST FAMILY MEDIATION A significant proportion of these enquiries continue to contain child protection issues where the service has to contact the relevant local authority Children's Services 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 Service routinely seeks feedback from clients and has numerous exarnples of positive comments, such as: "I was faced with a separated fatheffs worst nightmare. communication broke down with my child's mothor, and I had no idea how I could communicate with my son. The service worked to help me massively, from th& initial re[eal stage through to the mediation session. .1 initially rejected mediation as I have young children and work. so J could not see how I could fit it in. Doing it online in an hourfs gap when my youngest was at nursery made it so much easier, and we sorted everything in two sessions. l also felt less pressured than if we had both been in the same room." 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 Service gained a new 3-year contract in September 2018, which was extended and then formally renewed in September 2024. Financlal review The Service has the following sources of income going forward: a. The Legal Agency provides 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 sliding scale to make the service as accessible as possible to those caught in the poverty trap, where they receive just too much income to qualify for free mediation but have limited means andlor debts. c. Grant funding from the Kelly Trust. The current year shows a break-even point. The main increase in expenditure has been the appointment of a part-time customer service worker to cope with increased referrals. Client income had increased significantly with a related decrease in Legal Aid income as the balance shifts from those on benefits to those in work. We have also been very pleased to gain a grant of £5000 from the Kelly Trust for child- inclusive mediation. This work gives children a voice in decisions being made about their future, but requires at least two additional sessions- one with the children and then a second to provide feedback to parents, neither of which is funded by Legal Aid. 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 term, so there are few funds for any longer-term investment al present.
CHILDREN FIRST FAMILY MEDIATION Reserves policy and going concern The balance held in reserves at 315t March 2025 was £52,464, of which £51,999 are free reserves, after allowing for funds tied up in fixed assets. 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. A proportion of reserves be maintained in a readily realisable form. The calculation of the required level of reserves is an integral part 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 those budgeted. Planned aclivity 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 Service is covering costs but has no surplus funds or scope for expansion and investment in service improvements. There are, therefore, still limited funds for expansion. This will be addressed by continuing to market the service and increasing incomè, plus targeted fundraising and grant applications. Risk management There is a risk assessment policy in place. The Directors have conducted a review of the risks facing Ihe organisation. This is part of the review of the Service Business Plan. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Procedures are in place to ensure compliance with the health and safety of staff, volunteers and visitors. Plans for Future Periods 1. Income and expenditure continue to be monitored on a monthly basis, although there are no immediate concerns regarding viabilily and cash flow. 2. Marketing aclivity will continue with the use of social media and a revamp of our website, 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 governed by its Memorandum and Articles of Association dated 17 November 2009. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 10 August 2010.
CHILDREN FIRST FAMILY MEDIATION Appointment of trustees As set out in the Articles of Associalion, 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 annually. Trustees are recruited through local networks, and the REACH (Retired Executives Organisation) on the basis of skills and knowledge required. Trustee Induction and training Most trustees are already familiar with the work of the charity as a result of a longstanding connection with the organisation. 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. Organisatlon The Organisation has a Board of Directors. There must be a minimum of three directors. There is no maximum number. Tha Board of Directors is responsible for the strategic direction of the organisation. A scheme of delegation is in place, and day-to-day responsibility for the provision of seNices rests with the senior management team. Related parties and co-oparation with other organisatlons None of our trustees receives remuneration or other benefits from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current 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 charitable company (the charily) are its trustees for the purposes of charity law. The trustees and officers serving during the year and since the year-end were as follows: Key management personnel: Trustees and DSrectors Sheena Adam, Secretary (Director only) Carl Bradshaw Chair of Trustees (Trustee & Director, appointed Trustee October 2023 and Director October 2024) Hannah Gaskell, Trustee Esther Aluko Trustee (Trustee only) rustee only. appointed July 2024) Senior Manager Sheena Adam
CHILDREN FIRST FAMILY MEDIATION Reglsterod Offica Europa House 19 Barcroft Street Bury BL9 5BT Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M113TQ Banker8 The Co-operative Bank plc 1 Balloon Street Manchester Professional Practice Consultant: Sheena Adam
CHILDREN FIRST FAMILY MEDIATION Trustses, 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 Practice). Company law requires the charity 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 expenditure, 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. Observe the methods and principles in the applicable Charities 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 concern basis unless it is appropriate to presume that the charity will not conlinue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial posilion of the charity 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 irregularitie8. By order of the board of truslees Carl Bradshaw Chair Date.. 1 Olh December 2025
Independent examiner's report to the Irustees of CHILDREN FIRST FAMIL Y MEDIATION I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 8 to 17. st Respective responsibilities of trustees and examiner Tlie trustees (who are also the directors of the company for the purposes of company law) responsible for the prepai'atlon 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 prepai'e accrued accoiints and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. Having satisfied myself that ihe charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act ' to follow the pi'ocedures laid down in the general Directions given by the Charity Commission under section 145(b) 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 Chai'ity Commission. An examination includes a review of the accounting iEcords kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items oy disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undeilaken do not provide all the evidence that would be requii'ed in an audit and consequently no opinion is given as to whethei. 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 i'easonable caiise to believe that in any matei'ial i'espect the requirements to keep accounting records in accordance witl) section 386 of the Companies Act 2006; aiid to pi'epare accounts which accord with the accounting recoi'ds, comply with the accouiiting requiirments of section 396 of the Companies Act 2006, ' and with the methods and principles of the Statement of Recommended Practice,. Accounting aiid Reporting by Charities have not been niet. or (2) to which, in my opinion, attention should be di'awn in ordei io enable a propel. understanding of the accounts to be l'eached. James Hilton Jones Hilton-Jones tla Community Accountancy Seivice Hollinwood Business Centre, Albert Sti'eet Oldham, OL8 3QL Ih Date: l O Decembei. 2025
GHILDREN FIRST FAMILY MEDIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 202S Income and Ex enditure Accoun Includln Total Funds Totsl Fund8 Year Ended Year Ended Unrestricted Reslrlctgd 31st March 31st March Funds Funds 2026 2024 Furth•r Detall8 Income from: Donations and legacies Charitable Acb'viliès Other Trading A¢tsvittes Investment Income Other Totsl (3} 14) (5) 125,025 125,025 128,969 20 128,989 125.025 125,025 Expondlturo on: Raising Funds Charitable Acb'vilie8 Other Total (6) (6) (6) 375 124,613 34 125,022 375 124,613 34 125,022 1,089 103.599 13 104,701 Net Incomel{8xpendltUTe} 24,288 Tr8nsfer8 baeen funds {15) Net movement In fund8 24,288 Roconclllatlon of fund• Total funds broughl forward Total funds ¢arrl&d forward (151 {15) 52,461 52,464 52,464 52.461 The $ts1omenl of financSal acliviliès includes all gains and losses recognised in the y8aT. All income and expendilufe defive Irom continuing aclivilies. The note8 on page8 1110 17 fomi part of Ihe8e accounts
CHILDREN FIRST FAMILY MEDIATION ALANCE HEET AS AT 31 MARCH 2025 Company registration number: 07079246 2025 2024 Notes Fixed assets: Tanglble assets Total fixed assets (11) 465 465 548 548 Current a88ets: Oeblors Cash al Bank & in Hand Total current assets (12) 18.537 27.823 33,020 60,843 62.781 L5abllltle$: Creditors.. Amounts falling due wthin one year 113) 10,782 8,930 Nel Cufrenl assets or liabilities 51.999 51,913 ro181 as8818 le6s Current liabilities 52,464 52,461 Total not as80ts or Ilabllltl•s 52,464 The funds of the charlty: Reslri¢18d income funds <15) Unreslriclgd income funds (15) 52,464 52,461 Total charlty funds 52.464 52,461 For the year Sn queslSon the company was entitled lo Ihe exemption from audit under sectlon 477 of the Companies Act 2006 relating lo small companies. The members have not requlred The company lo obtain an audit of lis accounts for the yeai In question In accordanc8 with section 476. - The direclors acknowledge their responsibilities for comptying wilh the requirements of the Act with fespecl lo accounting records 8nd the preparation of accounls. Thesg account5 have been prepared in accordance wlh the provisions appltcabla to compani8s subject lo the small companies, regime. Approved by the Irust•es on 1 Oth December 2025 Carl Bradshaw Chair The notes on pages 11 to 17 lom part of Ih05e accounts
CHILDREN FIRST FAMILY MEDIATION 10 Statem&nt ol Cash Flows for the yoarending 31 March 2025 Reconclllatlon of net movement In hjnds to net cash Ilow from operating activities Year Ended Year Ended 31st March 31st March 2025 2024 Nel movement in funds Add back depreciation Ded¢Jcl investment income Decreasel{increasel in debtors Increa8el{decreasel in creditors 24,288 96 83 9,288 1,852 (12,2431 454 Net Cash used In operatlng actlvitles 11,224 12,595 C88h flow8 from Inve8tment a¢tlvltlo8: Interest PLtr¢h8s0 Of fixed assgts Net cash provlded by Invèstlng activltl•8 Increaselldecre8se} in cash and cash equlvalenis during the year 11.224 12,595 Cash and cash equivalents brought I08rd 33,020 20,425 Cash and cash equlvalents carrled fonvard 44,244 33,020
CHILDREN FIRST FAMILY MEDIATION 11 Nolès to tho accounts l. Accountlng pollcles (a) 88515 of preparatlon and assessment of going concern The aGcounls (financial statements) have been prepared under the hisioTical cost convention with items recognised at osl oi transaction valLte unless oiherwise staled in the relevant noles to these aceoltnts. The financial slalements have been prepared in accordance with Ihe Stslemenl of Recommended P1acti.. Accounting and Reporting by Charities praparing their accounts in accordan(* with Ihe Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102) issued on 1 sl January 2019 and thé Financial Reporting Standard applioable in the United Kingdom and Republic ol Ireland (FRS 1021 and the Charities Act 2011. The charity constilules a public benefit entity as defined by FRS 102. The trus16es consider that Iheie are no malerial unc8rtainlies about the charitls ability lo continue as a going concern. (b) Funds structure Reslricled funds are funds whieh are lo be used in accordance th specific re8trtctioris impos8d by th¢ donor or Ifusl deed. There are no reslricled funds. Unreslricled income funds comprise Ihtsse funds whith the trusta8s arn free to use for any wrpose in furtherance of the charitable objects. UnT•slrictÉd furbjs include designated funds where the Irust88s. al their discretion. have rgaled a fund foi a spectfic purpose. Further details of 8ach funtl are disclosed in note 15. (c) Income recognltlon All Income is recognised once the charity ha5 entitlement lo Iho income, il 1$ probable that the income will be received and the amounl of income receivablg can bé me8SUfed ieliably. Donations are cOgnised when the ch8rity has been nolif¢ed in writing of both the amount and 3elllemgnl dat8. In the event that a donalion is 8ubjecl lo conditions that requife a lev610l perfomiance before Ihe charity 1$ enlilled lo the funds. Ihe income is deferred and not recognised until eilher Ihose conditions are fully mel. or the fuifilmenl ol those conditions is wholly within the control ot thè charity and il is probable Ihal those conditions will be fulfi11gd in Ihg reporting period. Intere81 on funds held on deposit 18 Included when receivable and the amount ¢an bé m8asured rèllably by the ch8rity'. this 18 normally upon notificgtion of the Inte$1 paid or payab by the bank. Dividends are recognised once the dividend has b¢en declared and nolifi¢alion has been received of the dividend due. Idl Expenditurè Rècognltlon Liabilllies are recognised a8 expenditure as soon as there Is a legal or nstru1Ve obligation commilling the charlty lo that expenditure. il is probable that selllemenl will bo required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses induding support COSts and govornanee costs arè allocated or apporlloned lo the applicable expenditure headings. For more infoimation on Ihis attribution refer lo note In below. le) Irrecoverable VAT IriecoveT8ble VAT is chafged against this he8ding in the financial statements. If) Allocatlon ol support and governance (osts Support costs have been allocaled between govemance costs arKI other support Gosts. Governance costs compris8 all costs involving the public accountability of the charity and ils Cornpliance with regulation and good praellce. Thes8 costs include co815 related lo independent examinatson ad18gal fees logelhef with an apportionment of overhead and SUPPOTI costs. Governancg ¢031s and 5UPPOrt costs relating lo charitable 8clivilies havg beon apyortioned based on type of expense. The allocation of support and governance costs is analysed in note 8. Igl Costs of ralslng lunds The costs of faising funds consists of cosb requlr8d lo general& income. Ihl Charltable Actlvltles Costs of charitable activities include governanc8 costs and an apportionment of support costs a8 shown in note 7.
CHILDREN FIRST FAMILY MEDIATION 12 {11 Tangible fixed assets and depreciation All assets Costing MO than £500 are Capilalised and vamted at hisloiical cost. Depfecialion is charged on the following basis.. Fixtures and Fillings Signage Computer Equipment 15% reducing balance 15% reducing balance 33.33% straight line Ul Reallsed Ealns and losses All gains and lossès are laken lo the Slalement of Financial Activities a3 they arise. Realised gains and losses on investmen15 are calculated as Ihe difference betsveen sales proceeds and their opening carrying value or their purchasg valuè11 acquired subsequent lo the first day of the financial year. Unrealised gains and losse5 are calculated as the difference beeen the fair value al Ihe year end and their varying value. Realised and unrealtsed investment gains and losses are combined in the Slalemenl of Financial Activities. Ikl Penslons The charity currently does not adminisler conlnbutions lo a pension scheme. The trustees operate an auto enrolmenl pension scheme. The charity has no liability beyond making its conlribulions and paying across the deduclw)n5 for the employee's conlribulions. 11) Deblors Tfade and other debtors ara reeognlsed al the setilemenl amount du8 after any trade discount offerod. Prepaymènts are valued al the 8mounl prepaid net of any Irade discounts dug. Im) Creditors And provlslon8 CTedilors and provisions are recognised where the charity ha5 a wesent obligallon resulting from a pasl event that will probably result In the transfer of funds lo a third pafly 8rKI the amount due to sellè the oblrgalion can be measured or estimated reliably. Creditors and PTovisions are normally fecogni$8d al their settlement amount after allowing for any trade discounts due. 2. Rèlat•d party tran8actlon8 and trustse8' expensos and r•mun•ratlon The trustees all give freely their lime and expertise wilhoul any fomi of remuneration or olher benefit in cash or kind {2024'. £nill. Expenses paid for the Iruslees in the year lolIed £nil12024: £nill. 3. Donatlon8 and Legacle8 Unrestricted Ro8lrictod Total Funds Total Fund8 Yèar Ended Year Endod Year Ended Year End¢d 318t Mar¢h 31st March 31st Mar¢h 318t March 2025 2025 2025 2024 t)onations Previous reporting peric¥J Unrgstricted Re8lrict8d Totsl Funds Y•ar End&d Yèar Ended Year Ended 31st March 31st March 316tMarch 2024 2024 2024 Donations
CHILDREN FIRST FAMILY MEDIATION 13 4. Income from charltable actlvltlos Unrestrlcted Restrictsd Total Funds Total Funds Yoar Ended Year Ended Year Ended Year Endod 31st March 31st March 31st March 31st March 2025 2025 2025 2024 Unr85tricl8d Granls.. The Kèlly Foundation Other Incom8'. Clienl Fees Lègal Aid Income 5.1K)O 5.000 65,191 54.834 125,025 5,191 54,834 125,025 52,572 76,397 128 969 Previous reporting perityj Unre¥trlcted Restricted Totsl Fund$ Year Ended Year Ended Y•ar Endèd 31st March 318t March 31st Mar¢h 2024 2024 2024 Other Income.. Client Fges Legal Aid Income 52,572 76,397 128.969 52,572 76,397 128,969
CHILDREN FIRST FAMILY MEDIATION 14 5. Income from other tradlng acllvltles Unreslrlcted Restrlctsd Totsl Funds Total Ftsnd$ Year Ended Year Ended Year Ended Year Ended 31st March 31st March 31st March 31gt March 2025 2025 2025 2024 Solicitors. Directory Previous reporting period Unrestricted Restrtctgd Totsl Funds Ygar Ended Year Ended Year Ended 31st March 318t Mar¢h 318t March 2024 2024 2024 Solicilofs, Directory 6. Expendlture Year Ended Year Endgd 31st March 31st Mgrch 2025 2024 Medlatlon Ser4lce8 Expendlture on ralslng lund5: Aftilialion Fees Advertisin9 Subscriptions 202 37 136 375 202 37 136 375 400 689 1.089 Expenditure on ¢harltsblo actlvltle8: Employrnenl Costs Training Dir8clors' Management Fee8 Medialion Fee$ Inl8rprelalion Fee8 Payroll Bureau Fee8 Supervision Feos Card Payment Machlnè Charge8 Repair8 Office Administralion SeNi¢es Minor Equipment Professional Fees Irrecoverabl8 VAT SPIP Delivery Fe8$ Telephone & Inlernel Rent, Rates & Room Hir& Computer Costs Insufance Governance and Support Costs Post, Prlnllng & Slalionery Depreciation 60,S61 544 8,250 31,071 60.561 544 8.250 31,071 43.477 675 3,000 30.091 262 360 770 1.048 15 4,100 504 504 1,214 18 1,214 18 1,042 1.042 66 55 235 10,178 6,226 1.226 725 896 96 103,599 149 10.320 7.744 1,278 824 705 83 124.613 149 10,320 7,744 1.278 824 705 83 124,613 Other expendlture: Sundry Expenses 34 34 125,022 34 34 125,022 13 13 104,701 Reslricled funds Unrestricted funds ff 25,022 125.022 104701 104.701
CHILDREN FIRST FAMILY MEDIATION 15 7. Analysis of expenditure on ¢harltable Ktl¥ltles As per note 6. 8. Allocatlon of governance and support costs The bieakdown of support costs and how these were allocated belween govemance and other support costs is shown below: General Support Governance 824 824 Total 2025 Basls of apportionment 824 type of work undertaken 824 Accounl#ncy Fees Previous reporting per General Support Gov•rnan¢ 725 725 Totsl 2024 8a$l$ of apportionment 725 type ofwork undertaken 725 Accountancy Fees 9. Analysls of staff ¢osts Year Endod Year Endod 31st March 31st March 2025 2024 Wag88 and Salsrie8 Redundancy Social Security Costs Pension Costs 59,326 42,620 857 60,561 Charlllable Activities Support costs 60.561 43,477 The average number of employees during the year was 3 {previous year.. 2. The charily considers ils key management personnel comprises Ihe trustees and Senlor Manager. The senior m8nagei is self-employed. Managemgnt fees during the year lolalled É8.250 (2024.. £3.000>. The senior manager is a direGlor of th8 charity bul not a trustee. No employees had b8nefils in excess of £60.000 (previous year.. none>. 10. Independent Exam5nor F•08 Year Ended Year Endad 318t March 31$t March 2025 2024 Independenl examination fe8S 824 824 725 725 11. Tanglble Fixéd A880ts FSxturos & Fltting8 slgnage ComputeTS Total Cost Al 1st April 2024 Additions Al 31st March 2025 535 4,912 3,237 8,684 535 4,912 8,684 Depreclatlon Al 1 st April 2024 ChaTge for Year Al 31s1 March 2025 483 4.912 2,741 75 8,136 83 8,219 491 NET BOOK VALUE Al 315t March 2025 Al 315t March 2024 44 52 421 496 465 548
CHILDREN FIRST FAMILY MEDIATION 16 12. Analysi5 of debtors 2025 2024 Debtors Prepayments 17,562 975 18.537 26,981 842 27,823 Debtors and prepayments comprisg r951ricted funds £nil12024: £nil) and unrestricted funds £ (2024: £27,823). 13. Creditor5: amount5 falllng due wlthln one year 2025 2024 Creditors Short-lerm compens8ted absènc85 (holiday payl Olher creditors and accfuals Deferred income Taxation and soclal security costs 9.906 7.880 213 837 876 10.782 8.930 44. Deferred inGom# Deferred income comprises fees charged in advance lor Ihe Solicilors" Directory. Balance as a11sl April 2024 Amount released lo income earned from charilab18 aclivi8 Amount deferred in year Balance a131 sl March 2025 15. Analy818 of charltsbl& fund8 Analy858 of movements in unrostrl¢tsd fund8 Balanco at 1st Aprfl 2024 Balanco at 318t March 2025 Incomlng Re¥ourcg8 Regource8 Expended Tran8fèr8 General Fund 52,461 125.025 125025 125.022 125022 52 464 52 464 Previous reporting period Balance at 1st April 2023 Balancg at 318t March 2024 Incomlng Re80urce8 Re8ourc88 Expended Transfern Gen•fal Fund 128 989 128 989 104.701 52,461 Name of unreotfictsd fund.. General Fund Description, naturn and purpo of thè fund Th8"fr8e Fe5etves"
CHILDREN FIRST FAMILY MEDIATION 17 16. Analysi¥ of net assets between funds Unrestrleted Designated Restrictsd funds funds funds Total 202S Tangible fixed assets Cash at bank and in hand Other net current asselsl(liabilitiesl Total 465 44.244 7,755 52,464 465 44,244 52,464 Previous reporting pericrtl UnTeStrictsd Doslgnated Restri¢tsd funds fund8 fvnd8 Total 2024 Tangible fixed assets Cash at bank and in hand Other net current asselsl{liabilities) Total 548 33,020 18,893 52.461 548 33,020 18,893 52,461 17. Flnanclal Instruments The charity only has financial assets and liabililies of a kind Ihal qualify as ba51¢ financial instruments. Basic financial instruments are Inllially recognised on a Iransa¢lion value and subs8quenlly measured al their seluemenl valug Wth Ihg exception of bank108ns which are subsgqugnlly measured at an amortlS8d cost usin9 the effeclive intsrest method.
CHILDREN FIRST FAMILY MEDIATION 18 Income and Expenditure Account Year Ended Year Ended 31st March 31st March 2025 2024 Income Unrestricted Grants.. The Kelly Foundation Client Fees Legal Aid Income Other Total Income 5,000 65,191 54,834 52,572 76,397 20 128,989 125.025 Expendlture Aff iliation Fees Advertising Subscriptions Employment Costs Training Directors, Management Fees Mediation Fees Interpretation Fees Payroll Bureau Fees Supervision Fees Card Payment Machine Charges Repairs Office Administration Services Minor Equipmenl Professional Fees 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 202 37 136 60,561 544 8,250 31,071 306 504 400 689 43,477 675 3,000 30,091 262 360 770 1,048 15 4,100 98 1,214 18 1,042 66 55 235 10,178 6,226 1226 725 896 96 13 149 10,320 7,744 1278 824 705 83 34 ij 125,022 104,701 Surplusl(Deficlt) for the Year 24,288