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 ma￿tage 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[e￿al 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 ba￿een 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 I0￿8rd
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 ￿nstru￿1Ve 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 be￿een 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 lo￿lIed £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 aclivi￿8
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