Charity number.. Cofflpany number. 1142334 07522878 BERKSHIRE FAMILY MEDIATION IA company limited by guarantee) Financial SLiternents Year end•d 31 Mar¢h 2021 *MJV868Q 2111212021 COMPANIES HOUSE A16
IY2
K¢5tricied
BERKSHIRE FAMILY MEDIATION A company limited by guarante• Annual Report and Financial Statements for the year ended 31 March 2021 Contents Page Legal and Adrninislrative Report of the Management Committee Independent Examinerfs report Stalement of financial ath'wties Balance sheet Notes lo the financial statements 9-14
BERKSHIRE FAMILY MEDIATION A company limited by guarantee LEGAL ANO ADMINISTRATIVE INFORMATION Charity Name.. Berkshire Family Mediation Charity regislratson number. 1142334 Cornpany registration number: 07522878 Princ?pal & Registered Offiee.. The Chester Suite. Oavidson House Forbury Square Reading Berkshire. RG1 3EU Key managemenl personnel: Management Cornmittee.. Richar(J Palmer Sally Wood Mark Penslon Alan Meechan Aideen Mattimore Trustee (resigned 31.12.20201 Trustee (apkM)inted 15.07.2020) Tnjslee Trustee Direclor Secretary: Asim Khal* Director of SeThices: Richard Palmer (resigned 31.12.2020) .Operations.Manager: Sue Whileley Bankers: Lloyds TSB PIC 1 Market Pla Reading Berkshire Independent Examiner. Patrick Walsh
BERKSHIRE FAMILY MEDIATION A company limited by guaranlee Report ol the Management Committee for the year ended 31 March 2021 The Management Committee present their report the financial stalements for the year ended 31 March 2021. Goveming Document The organisabon is a charItae company limited by guarantee. incorporated on 9 February 2011, registered as a charity on 9 June 2011. The cornpany was established under a Memorandum of AsSOallon which established the objects and powers of the charitable company, and is govemed under rts Articles of Association. In the event of the company being wound up members are required to conlribule an amount not exceeding £10. Objects The objects of the charity are lo provide assistance through mediation for couples going through separation and divorce or couples who are separats.ng and have unresolved matters to be settled. These matters can relate lo property and financial issues and lo parenting issues such as where children will live and the time they spend with eath parent. Organisation Berkshire Family Mediation (BFMI has a Management Committee made up ofthe Trustees and Directors of the company. Additional member5. who will not necessarily be Directors. attend Management Committee meetin9s in an adsory capaw. It is proposed that the Management Committee will meet quartety. The Chainnan will be reSpolbIe for ensuring that the charity delivers the services specified and that key perfonnance inditOrS are meL The Operations Manager has responsibility for the day to day management of the charity- -"Sally wood-- a. local solicitor and specialist. Family Praclitioner, took over as Chairperson in January 2021. Sally Wood has significant experience in me<Jitation. the Family Court and the legal process. which wll asgst with furthering the aims of Bert(shire Famity Mediation. Activiti•$ and Achlevements In April and May. the organisation saw a decline in numbers because of the COVID-19 pandemic. Due to technology. the mediators were SUsSfUl in their efforts to continue running appointments via Zoom. Despite remote apwintments becoming the more usual practice during the pandemic. it has been necessary lo keep a meeting room through Regus to enable the mediators lo offer face- to-face appoinlmenls. This is primarily so that the organisalion remains compliant with the requirements of the Legal Aid contract_ Under contingency provisions introduced during the pandemic. it was poswble to offer 100°h of appoinlmenfs remotely. The FMC has announced that from the end of Seplember this wll change and the clienl in person musl sign 50 /0 of all Legal Help SICatiOns. This is being contested by the FMC as it is difficultfor any org£nisation offering a hybrid Servi of face-lTrface and remote appointments to be able to assess when the 50% requirement has been reached. It does trwever mean that ret.nIng premises is essential. The organisation has taIned one large office through Regus c(Knpared to the previous two smaller offices. This change has party been imposed by Regus and partly due to the pandemic. coMpad with the previous year Mediati, Infomiation and Assessmenl meetsngs {MIAMSI have decreased by 14DA and there has been a 21QA feduction in joint meetings. However, Legal Aid daims have increased by 22°A. Due to the economic rertaInty generaled by the pandemi¢. the organisation saw a huge reductlon In finaiiual
BERKSHIRE FAMILY PAEDIATION A company limited by guarantee Report of the Management Committee for th• year ended 31 March 2021 Iconlinued) 8FM retains a tomplimenl of fr medialois cyeTatiNJ from offiees in Reading and Newbury. Mediator Bernadette Davis who w8s operating in Newbury retired at the end of June 2021 .A new mediator Jill Redshaw was appointed shorfy thereafter and started work in July 2021. As the mediators have been able to operate via Zoom, this has also attracted clients from outside of the area and Irorn different areas of the Country. Financial Revlew and Policies The main sources of income during the year were fees from mediators and where eligibility allows via Legal Aid funding. The main ilems of expenditufe are Office renlal space, secure IT systems. telephone, PPC cost & Managers fees. irkgurance. website and Independent Examinerfs Fee. The trustees and other members ofthe Management Committee CntInUe to monitorthe resu and workings of the new business model which was adopted wth the move lo Forfoury Square in August 2018. The business model's aim was lo reduce the overheads of personnel from BFM and for 8FM lo become a serwce provider to self*mployed medialors. The new model has resulted in the contracte(i Mediators receiving a higher level of income from clients with the Charity only taking fees to cover ilems of expenditure to cover ongoing costs as well as maintaining a reserve to safeguard the future g¢ing concem of the charitable Company and meet some of its charitable aims. This change of income for BFM is reflected in the financial ststemenls with a considerable reduction in income to Ihe tharity as expected and planned. The charity. BFM, will maintsin a surplus of funds suffiuenl to meet tts obligations as a not for profit organisation and conbnue lo deliver a mediabcffi seryice. The Management Committee is aware of the Charity Ce of Govemance and its principles. and how they affect the Charity. 'Public. Benefil In planning the activities of the charity, the tnjstees have given due CsideratIon to Charty Commission published guidance on the operation of the Public Benefit requirement. The primary aim of family medialK)n is to help cwples involved in the process of separation and divorce. lo reach agreements or reduce the area of inlensity of conllict behveen them. especially in disputes concerning children. In the Sh term, the objective of mediation is to help parents to reach a workable settlement which lakes account of the needs of Ihe children and adults involved. The Icryer lemi objective is to help parents: lo maintain their relationship their children - to achieve a cooperab.ve plan for their children's welfare. -to offer Child irdusive mediation so that the voice of the child is heard. The service is able lo offer appointments in Reading arKI in Newbury to eT the communities of Reading. West Berkshire, Wokingham and Bracknell and has extended its reach into parts of Oxfordshire. In addilion, the organisation vrrill conlinue lo offer remote appointments via Zoom thereby extending servtces to wider parts of the country. Referra15 from Court can be dealt wilh quickly and effithently. Clients can refer themselves for services. Referrals are also tsken from solicitors. Clients outside ot this area are welcome rf they wish lo meet in Reading. The service offers a cheaper an¢J quicker vtsy of resolmng disputes and is an alternative to p.rolracled and costly legal proceedings. Since April 2012, when public funding for legal advice in private law case5 ended. Ihe provision of non-COUrt dispute resdution services has been vital for families unable to afford legal adwce. Legal aid is still available for mediation so, for clients on a low income who qualify for legal aid. the Charity through the legal aid contract it hdds can offer mediation free of fees.
BERKSHIRE FAMILY MEDIATION A company limlted by guarante• Report of the Management Committee for the year ended 31 March 2021 (continued) ReseTves Policy and Going Concem The Iruslees have examined the charities requirernent5 for reserves in light of the main risks to the organisation. 11 has established a policy whereby. the Ullrestricled funds not cornmitted or invested. held by the charty should be beeen 6 and 9 months nomal charity expenditure. The trustee5 are committed lo the changes made from 14 Seplember 2018 and wll ensure that sufficient funds will be maintained to cover net outgoings, al Ihe crn¢ rale. for the foreseeable fvture. and in particular for a period of at least twefve months from the date the finanoal statements for the year ended 31 March 2021 and are approved by the direclors. Management Committee Indudion and Training The Management Committee has been chosen from people who have qualificabons and experience that wll be of assistance in managing and running the charity. Additional training could be available should the Management Committee require it. Plans for Future Periods The Management Committee wll continue to hold'virtual- zoom, meetings on a quarterfy basis, in order to review the trading volumes eac* month versus expendibjre. In lemis of plans for the organi5alion. these indude investment for the future. including whether to use surplus income to employ a trainee. With respect to challenges, there is the risk that the organisabon could be restricted on the volume of Legal Aid work by having to operate from one room lo offer face-ttrfaee appointrnenls. There is also concem amongst the rnediators about the potential vulnerability of the organi58tion due to the contractual agreernent with Regus with respect lo the office space. Medialors pay for the premises and rf a mediator leaves. their financial obligation wth respect lo the office space needs to be "picked up" by the remaining mediators. The managemenl committee is currenuy considering how to protect the "organisatioA from future risks regular watch continues io be made for wssible govemment funding opportunities for relevant Mediation projects. Responsibilities of the Managemenl Commlttee The Management Committee is reswnsible for preparing the management committee's annual reporl and the financial statemenls in accordance wilh applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generally Accepled Accounting Praclice.) Company law requires the Management Committee to prepare finanaal statements for each financial year which give a true and fair wew of the stale of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditu for that period. In preparing those finanual stslements the Management Committee is required lo-. select suitable accounting policies and apply them consislently- obS&e the meth¢)d and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent: slate whether alcable UK accounting standards have been followed, subjecl to any material departures disclosed and explained in the financial statements prepare Ihe financial statements on a going con¢em basis unless il is inappropriate to assume that the charitable company will continue in operation. The Management Committee is responsible lor keeping proper accounting records which disclose with reasonable ac(JJracy al any tirne the finanoal position of the charitable company to enable them to ensure that the financial statements compty with the Companies Acl 2006.
BERKSHIRE FAMILY MEDIATION A ¢ompany limlted by guarantee Report of the Management Committee for tho year ended 31 March 2021 Iconlinuedl They are also resFrf)nsible for safeguaiding the assets of the charitable company and hence fof taking reasonable steps for the k¥evention and dele¢ts"on of traud and other Irregularit5. The Charity operates an online accounting syslem through 'Xero' which provides Financtal Accounting Software and Online Bookkeeping. This system allows accountsng integrity wrth impfoved repKJrting functH)ns and is accepted by the Charth Audrttys. In so far as the Management Commrttee 15 aware.. There is no relevant accountsng informakn ofwhich the charitable company'5 Accountsnl is unaware," and The Management Committee has taken all steps that they ought to have taken to make themselves aware of any revant accounting informab.on and to establish that the accountant Trs aware ofthat information. The Management Cornmittee is responsible for the maintenance and integrity of the corporate and financial inloimation included on the charitable company's website. Legislatson 'in the United Kingdom goveming the preparatn and disseminatKin of fTnancial statements may differ from legislations in other lUnsdl0ns. Tax Status The company is a registered charity. It has no Itability to corporation tax on any of ils sources of income Of any char4Jeable gains realised to date. to the extent that rt is applied lo its charitable obiect5ves. No tax charye5 have arisen. Rlsk Management The Management Lommitlee has ndUCted a VIeW of the Major risks to whi¢h the charity is exposed. At the oresent liffle the charity continues LO ILk for allemative tunding sources due to Ihe Unrtanty of long-tefm fundinc from the Legal AKJ Agency Other Iisks lo which the charity may be exposed such as the current COVID-19 pandeffl are discussed during committee meetings and plans lo minimise these risks are recorded in the minutes of those meetings. Independent Examiner8 This report has been prepared in accordan wilh the special prowsions of Part 15 of the Companies Act 2006 relab.ng lo small companies. Appwov•d by the f•lanagement Committee on 24 November 2021 and swned on It8 behalf by: Sally Wood Dlrector on behalf ol the Managem•nt Commltt
BERKSHIRE FAMILY MEDIATION A company lirnited by guarantee INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERKSHIRE FAMILY MEDIATION I report to the charity's Trustees on the accounts of the company for the year ended 31 Mah 2021, . which are set out on pages 7 10 14. Responsibilities and basis for report As tt)e charitys tnjstees of the Company land also its directors for the purposes of company lawl, you are responsible for the preparation of the accounts in ardance with the requirements of the Charities Act 20111.the Act.). I rep)rt in respect of my examinakn.on of your charity's accounts as carried out under section 145 of the 2011 Act and in carryt'ng out my examination I have followed 811 the Directions given by the Charity Commission under seclion 145(S1 Ib) of the 2011 Act. Independent examlner's ststement I have completed my examination and I confinn that no matters have ce lo my attention in connection with the examination giving me cause lo believe". accounting records were not kepl in aCrdance with Section 130 of the Charities Act., 2. the accounts do not accord with Ihe accounting records.. Of 3. the accounts do not comply the applicable requirements concEming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other Ihan any requirement that Ihe accounts give a 'trtse and fair view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in ¢(neCtion wtth the examinalic ,to which attention Should be drawn in this report in LKder lo enatle a proper understanding of the aGcounls lo reached. Patrick Walsh, FCA Date: Iz
BERKSHIRE FAMILY MEDIATION A company limited by guarantee ststement of Financial Activities {incorporating the Income and Expenditure Account) For the year ended 31 March 2021 Notes Total Unrestricted Funds 2021 2020 Income Activities in furtherance of the charity's objectives Donations and Legacies 167 200 Charitable Actiwb"es 62.429 62.302 Total Income 62.596 62.502 Expenditure Charitable Expenditure Direct Costs 55,355 60,988 Total gxponditurg SS,3SS 60,988 Net Income 7.241 1.s14 ,r3 Fund balances lyougm foTrvard at 1 April 2020 21.315 19.801 Total funds carried forward at 31 March 2021 28.5 21.315 The statement of ffinanaI activits.es relates to continuir¥J operations. The charitable company has no recognised gains or losses other than the net movement in funds for the year.
8eRKSHIRE FAMILY MEDIATION A company Ilmited by guaYante• Balanc• Sheel a8 at 31 March 2021 Total FundG 2021 2020 Flx•d as¥ets 789 Currént assets 13.752 17,262 183 16,575 9205 183 Cash at Bank Cash in Hand 31,197 25,963 Crlto¥S amounts fallhw du• wlthln 1 yo•r 189 5h37 26,008 20.526 Total n•t ass•ts 28,SS6 21,31S - Ropresented by- Unrestrlctgd lunds 28.556 21,315 } 'Ti'Managèment cotnlnlttee.are satsfièd that1 charlt>fe company is enlitled to exemptlo"n: from the'prolitsions of the'companles Act 2006'{ihe Act) rdatlng lo the audit ol the financlal. ."stments'for the year"by'.virtue" 'ol,.secl 477. and that no member or members have requeskd an audrt pursuant lo section 476 of the Act The Management Commiiieg ackntrwledge Iheir wn51 fities for. {1} ensuring Ihal the charflablè company keeps adequate 8ccwnknng r8cortls which comply vffjh section 386 of,th• Ac( and {ii) preparing finan¢o1 statements which give a true and fair view of the slate of affalrs of ts charitable company as al the end of the financial year and of its su11$ lor the financial year in acrdanCe ¥th the requirements of se¢tions 394 and 395, and which otherwise.co'm"ply wth the fequlréinents ol the Act relab'ng to financial statements. so far a&.opp1ibIe to the Charitab (xjmpany. These lfftancjal statements have"been,prepared In accordance wilh the SFeci provlsKsns of Part 15.of the Comp8ni6s A£1201 reEa!in9 to small compan*s. These financTral statements were apwtr4ed by tr Management Committ88 on 24 Novemter 2021. Secretary halid
BERKSHIRE FAMILY MEDIATION A company Ilmlted by guarantee Notes to the Financial Statements For the year ended 31 March 2021 1 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key s(wJrces of estimation uncertainty in the preparation of these financial ststements are as follows= al General Information Berkshire Family mediati( is a registered charity. number 1142334, a charilable company limited by guaranlee, number 07522878, incorporaled in EThJland and Wales. The address of the charity's registered office is Room 101. Davidson House. Forbury Square. Reading RG13EU. The financial statements are prepared in pounds sterling and are rounded lo the nearest FX)und. bl Basis of Preparation The finanaal statements have been prepared in accordan vriih Accounting and Reporting by Charities.. Statement of Recommended Practice aPiCable lo tharrties preparing accounts in accordance Trmth the Financial ReFNJrting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20151- (Charities SORP IFRS10211. the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS1021 and the Companies Acl 2006. Berkshire Family Mediation meet the definition of a public benefit ents.ty under FRS 102. Assets and liabilities are initially recognised at hisloncal $t or transaction value unless othenmise slated in the relevant accounting policy notes. A separate income and expenditu account has not been prepared as the infomialion required by Ihe Companies Act 2006 is given in the Ststement of Financial Aclmties and in the notes of the financial stalemenls. c) Going Concern The financial statements have been prepared on a going concern basis which the Management CcKnmittee consider to be appropriate for the following reasons. The Management Comillee has prepared cash flow forecasts which indicate that. tsking into account reasonably wssible downsides, Ihe company wll have sufficient funds to meet its liabilitie5 a5 they fall due. Consequently. and after making enquiries. Ihe Management Committee h8ve a reasonable expectation Ih8t the charity has adequate resources lo continue rts activities for the foreseeable future. Accordingly. they continue to adopt the going eoncem basis in preparing the finanryal statements as outlined in the Statement of Management Committees. Respwsibilibes. d) Income Income is recognised when the charity has entitlement to the funds, any perfomance conditions attached to the items have been met. il is probable that the income will be received, there is little doubl the income will be received and the amouni can be rvlicibly measured. Income received in advance or Fyowsion of olher specified seryice, it is deferred until the criteria for income recognitron are meL
BERKSHIRE FAMILY MEDIATION A company limited by guarantee Notes to the Financial 5tstement For the year ended 31 Mah 2021 Income from the Legal Services cornm1jn is subjed lo retrospective audit and adjustrnerbls can be made subsequently. e) Fund Accounting Non reslricled funds are available to spend on actiwbes that further any of the purposes of the Charity. Designated funds are non-restricted fund5 of the Charity which the Trustees have decided at their discretion to set aside lo use for a specific purpose. Reslricled funds are donations which the donor has specified are lo be solely used for particular areas of the work of the Charity. fj Expenditure and VAT Expendrture is induded on an accruals basis. All costs are considered to be direct charitable cosls exp1 the Govemance costs which relate lo the running of the charity. g) Tanglble Fixed Assets Expenditure on compuler equipment and specialist sofiAvare has been capitalise¢Y and shown on the Balance Sheet as a Fixed asset and is being depreciate(l over 36 months. The capitalisalion policy is that only items atove £1.000 are capitalised and that other tangible fixed assets are charged to Ihe Statement of Finanaal Activities in the year in which ((15 incued. h) tlebtors Trade and other debtors are recognised at the seluernenl amount due. Prepayments are valued al the amount rKepaid net of any Irade discounts due. i) Cash at Bank and in hand Cash at bank and cash in hand IludeS cash and any . or similar account. l) Creditors and Provisions Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in Ihe transfer of funds lo a third party and the amount due lo settle the obligation can be measured or estimated rellay. k) Financial Instruments The Charity has only financial assets and financial liabilrties of a kind that qualify as basic financial instruments. 8asi¢ financial instruments are initially recognised at transaction value and subsequently measured at Iheir selllemenl value. l) Pensions There are no current or contingenl liabilities attached to the prowsion PensIc$ during this perio(l. 10
BERKSHIRE FAMILY MEDIATION A Company limiled by guarantee Notes to the Flnancial Statement For the year ended 31 March 2021 m) Judgements and Estimates In the application of the charitvs accounting policies, the direclors are required to make judgements, estimates and assumptions about the carying amounts of assets and liabilities that are nol readily apparent from other sources. The estimates and associated assumplions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these estimates. The eslimales and underlying assumptions are reviewed an ongoing basis. Revisions to accounting estimates are recognised in the period in whith the estimate is revised if the revision affects only that pericKI, or in the p8ri0(J of the revision and future periods if the revision affects both cuent and future periods. There were judgement or material estimation uncertainties affecling the reported finaneial perfoance in the current or prior year. 2 GRANTS AND DONATIONS RECEIVED 2021 2020 Donated Serrfices: Donakn"ons 167 167 200 200 ". 3 INCOME FROM CHARrrABLE ACTivmES 2021 2020 . Non Restricted Income: Legal Services Commission Income from Mediation Adimties Other Income 50,389 12,040 47.390 14.912 62,429 62,302
BERKSHIRE FAMILY MEDIATION A compary limited by guarantee Notes to the Financial Statements For the year ended 31 March 2021 4 EXPENDITURE 2021 2020 Rent Medialorfs AIIow8nces Telephone and Postage Stationery Advertising Management and Superwsion Bank charges Insurance and Affiliations Independent Examinefs Fee Solicitor5 and Interpreters Fees Administration and Sundry Costs Depreciation 12.713 25,643 463 365 4,250 6.901 82 802 750 20,981 24,539 260 1.359 3.731 3.306 70 857 750 125 2,749 2,261 2,045 1.341 55.355 60.988 5 FIXED ASSETS Cornputer Equipment Software Total 1£) (£) 1£) At 1 April 2020 Additions 10,408 3.11Y) 10,567 20,975 3,100 At 31 Plarch 2021 13.508 10.567 24.075 Depreciation At 1 April 2020 Charge for Year 10.075 936 10.111 405 20.186 1.341 At 31 March 2021 10.516 21.527 Net Book Value At 1 April 2020 333 456 789 At 31 March 2021 2.497 51 6 DEBTORS 2021 2020 Receivables from third parties Due from Legal SeiCes Commission Prepaid Expenses Rent Deposil 717 8.135 2.176 2.724 13.752 2.693 8,898 2.260 2,724 16,575 12
BERKSHIRE FAMILY MEDIATION A company limited by guarantee Notes to the Financial Statements For the year ended 31 Mah 2021 7 CREDITORS 2021 2020 other taxes and social seujrity Creditors and accruals 905 4.284 5.189 2.157 3,280 5,437 8 RELATED PAR TRANSACTIONS No members of the Managernenl Committee were in receipt of a salary during the year ended 31 March 2021. Two rnern of the Management Committee were paKI for their services dunng the CUTTenl year. 2021 2020 Aideen Mattimore Fees 9,160 11,111 Richard Palmer Fees 2.019 1.331 One member of the Management CmIttee were also charged for usage of premises in accordance with the new agreements that are in pla as part of BFM'S new operating model. 2021 2020 ."Aideen Mattimore Rent 4.120 5,833 .'* 9 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricled Restricted Total 2021 Fixed as5els Current assets Current liabilities 2,548 31.197 (5.1891 2,548 31.197 15.189) 28,556 28,556 Unrestricted Reslrided Total 2020 Fixed assets Current asse15 Current liabililies 789 25,963 15.437) 789 25,963 15,437) 21.315 21.315 13
BERKSHIRE FAMILY MEDIATION A company limited by guarantee Notes to the Flnancial Statements For the year ended 31 March 2021 10 OPERATING LEASE COMMITMENTS As of 31 March 2021. The Company has the following fuiuft minimum lease payments under non-cancellable operating leases as follows: 2021 2020 Less than one year Between one and five years More than five years 5.736 9,256 14