Charity number.
Company number.
1142334
07522878
BERKSHIRE FAMILY MEDIATION
(A company limited by guarantee)
Financial Statements
Year ended 31 March 2024
Restricted

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Annual Report and Financial Statements for the year ended 31 March 2024
Contents
Page
Legal and Administrative
Report of the Management Committee
Independent Examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-14

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Name:
Berkshire Family Mediation
Charity registration number.
Company registration number:
Principal & Registered Office: .
1142334
07522878
The Reading Health Centre,
61 Castle Street
Reading
Berkshire, RG17SN
Key management personnel:
Management Committee:
Sally Wood
Alan Meechan
Aideen Mattimore
Catherine Gray
Richard Palmer
Sarah Bridget Benfield
Secretary:
Director
Trustee
Trustee
Trustee
Trustee
Trustee (appointed 23.02.2024)
Raza Rehman
Service Lead:
Catherine Gray
Office Administrator:
Carmelina Imperato
Bankers:
Lloyds TSB PIC
1 Market Place
Reading
Berkshire
Independent Examiner:
Patrick Walsh

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Report of the Management Committee for the year ended 31 March 2024
The Management Committee present their report and the financial statements for the year
ended 31 March 2024.
Governlng Document
The organisation is a charitable company limited by guarantee, incorporated on 9 February
2011, registered as a charity on 9 June 2011. The company was established under a
Memorandum of Association which established the objects and powers of the charitable
company and is governed under its Articles of Association. In the event of the company being
wound up members are required to contribute an amount not exceeding £10.
Objects
The objects of the charity are to provide assistance through mediation for couples going through
separation and divorce or couples who are separating and have unresolved matters to be
settled. These matters can relate to propety and financial issues and to parenting issues such
as where children will live and the time they spend with each parent.
Organisation
Berkshire Family Mediation (BFM) has a Management Committee made up ofthe Trustees and
Directors of the company. Additional members, who will not necessarily be Directors, attend
Management Committee meetings in an advisory capacity.
It is proposed that the Management Committee will meet quarterly.
The Chairperson will be responsible for ensuring that the charity delivers the services specified
and that key performance indicators are met. The Service Lead has responsibility for the day-
to-day management of the charity.
Activities and Achievements
Following both the reworking of the charity's financial model and operational structure at the
start of 2022 and our relocation to new premises on Castle Street at the end of 2022, the focus
turned to staffing and resourcing priorities within the service. The organisation continues to
attract high levels of demand, and these are met by a small team of dedicated mediators.
Volumes of joint mediation meetings have remained high in relation to MIAMS, doubtless helped
by the ongoing financial support provided by the Family Mediation Voucher scheme. The charity
has begun to see a positive knock-on effect on its Legal Aid income with voucher funding aiding
more sustained engagement in mediation.
The recruitment and replacement of retiring Mediators continues to be a challenge for the
Charity along with others within the Mediation sector. During the year, the organisation has
developed templates and other resources for mediators and clients alike in order to streamline
and unify work processes across the service.
BFM successfully tendered for the renewal of the Legal Aid contract for 2024 and still enjoy a
clean sheet from our Legal Aid Agency contract manager's annual review, due to the diligent
reporting and record keeping methods that remain under constant review.
The mediators and some trustees took part in the Reading Legal Walk in September 2023 and
raised £1500 in sponsorship for Child-lnclusive Mediation. This h.as enabled the charity to carry
on offering direct consultations with children at no additional cost to parents, which is very
welcome whilst families are under considerable financial strain.
Financial Review and Policies
The main sources of income during the year were fees from mediators and, where eligibility
came into play, via Legal Aid funding.
The main items of expenditure were Office rental space, secure IT systems, telephone, PPC
cost & Managers, fees, insurance, and Independent Examiner's Fee.

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
The business model adopted by BFM aims to reduce the overheads of personnel from BFM
and for BFM to become a service provider to self-employed mediators, and the trustees and
other members of the Management Committee continue to monitor the results and workings of
this model. The new model has resulted in the contracted Mediators receiving a higher level of
income from clients with the Charity only taking fees to cover items of expenditure to cover
ongoing costs as well as maintaining a reserve to safeguard the future going concern of the
charitable Company and meet some of its charitable aims.
This change of incorrie for BFM Is reflected in the financial statements with a considerable
reduction in income to the charity as expected and planned. The charity, BFM, will maintain a
surplus of funds sufficient to meet its obligations as a not-for~profit organisation and continue
to deliver a mediation service.
The Management Committee is aware of the Charity Code of Governance and its principles,
and how they affect the Charity
Public Benefit
In planning the activities of the charity, the trustees have given due consideration to Charity
Commission published guidance on the operation of the Public Benefit requirement.
The primary aim of family mediation is to help couples involved in the process of separation
and divorce, to reach agreements or reduce the area of Intensity of conflict between them,
especially in disputes concerning children and family propetylfinance matters.
In the short term, the objective of mediation is to help parents/ex-partners to reach a workable
settlement which takes account of the needs of the children and adults involved.
The longer-term objective is to help both participants:
/ to maintain their relationship with their children
O to achieve a cooperative plan for their children's welfare
O to offer child-inclusive mediation so that the voice of the child is heard
O to alleviate financial and relationship distress in families by offering an empathetic,
solution-focused approach to problem-solving
O to settle financial disputes in a way that allows needs to be named, fairness criteria to
be shared, options reality-checked, and ultimately allows people to turn a page and
move on with their lives.
The service is able to offer appointments in Reading and Newbury to cover the communities of
Reading, West Berkshire, Wokingham and Bracknell and has extended its reach into parts of
Oxfordshire. In addition, the organisation will continue to offer remote appointments via Zoom
thereby extending services to wider parts of the country. Referrals from Court can be dealt with
quickly and efficiently. Clients can refer themselves for services. Referrals are also taken from
solicitors. Clients outside of this area are welcome if they wish to meet in Reading or Newbury.
The service offers a cheaper and quicker way of resolving disputes and is an alternative to
protracted and costly legal proceedings. Since April 2012, when public funding for legal advice
in private law cases ended, the provision of non-court dispute resolution services has been vital
for families unable to afford legal advice. 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 holds can
offer mediation free of fees.
Reserves Policy and Going Concern
The trustees have examined the charity's requirements for reserves in light of the main risks to
the organisation. It has established a policy whereby the unrestricted funds not committed or
invested held by the charity should be between six and nine months, normal charity
expenditure.

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
The trustees are committed to the new business model established in September 2022 and will
ensure that sufficient funds will be maintained to cover net outgoings, at the current rate, for
the foreseeable future, and in particular for a period of at least twelve months from the date the
financial statements for the year ended 31 March 2023 and are approved by the Directors.
Management Committee Induction and Training
The Management Committee has been chosen from people who have qualifications and
experience that will 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 will continue to hold virtual Zoom meetings on a quarterly basis,
in order to review monthly trading volumes versus expenditure.
The organisation continues to keep its costs and the balance between income to the business
and income to its mediators under close scrutiny.
Responsibilities of the Management Committee
The Management Committee is responsible for preparing the management committee's annual
report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice.)
Company law requires the Management Committee to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charitable company
and of the incoming resources and application of resources, including the income and
expenditure for that period. In preparing those financial statements the Management
Committee is required to:
select suitable accounting policies and apply them consistently.
observe the method and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent.
state whether applicable UK accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements.
prepare the financial statements on a going concem basis unless it is inappropriate to
assume that the charitable company will continue in operation.
The Management Committee is responsible for keeping proper accounting records which
disclose with reasonable accuracy at any time the financial position of the charitable company
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 charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Charity operates an online accounting system through 'Xero' which provides Financial
Accounting Software and Online Bookkeeping. This system allows accounting integrity with
improved reporting functions and is accepted by the Charities Auditors.
In so far as the Management Committee is aware:
There is no relevant accounting information of which the charitable company's
Accountant is unaware. and
The Management Committee has taken all steps that they ought to have taken
to make themselves aware of any relevant accounting information and to
establish that the accountant is aware of that information.
The Management Committee is responsible for the maintenance and integrity of the corporate
and financial information included on the charitable company's website. Legislation in the
United Kingdom governing the preparation and dissemination of financial statements may differ
from legislations in other jurisdictions.

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Tax Status
The company is a registered charity. It has no liability to corporation tax on any of its sources
of income or any chargeable gains realised to date, to the extent that it is applied to its charitable
objectives. No tax charges have arisen.
Risk Management
The Management Committee has conducted a review of the major risks to which the charity is
exposed as part of the review of the business plan and business model undertaken in January
2022. Risks to which the charity may be exposed are routinely raised and discussed during
committee meetings and plans to minimise these risks are recorded in the minutes of those
meetings.
A trading report is produced monthly for discussion at monthly team meetings and at quarterly
management committee meetings, and a full review of finances is conducted six monthly which
offers an opportunity to implement wider changes to increase revenue from mediators if a
shortfall is identified.
Independent Examiners
This report has been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to small companies.
Approved by the Management Committee on 19th December 2024 and signed on its
behalf by:
Sally
ood
Director
on behalf of the Management Committee

BERKSHIRE FAMILY MEDIATION
A company limited 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 March 2024,
which are set out on pages 7 to 14.
Responsibilities and basis for report
As the charity's trustees of the Company (and also its directors for the purposes of company law), you
are responsible for the preparation of the accounts in accordance with the requirements of the
Charities Act 2011 ("the Act").
I report in respect of my examination of your charity's accounts as carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the Directions given by the Charity
Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination and I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in accordance with Section 130 of the Charities Act,
or
2. the accounts do not accord with the accounting records; or
3. the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair, view which is not a
matter considered as part of an independent examination,
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Patrick Walsh, FCA
iuliilLo2LF
Date.

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Statement of Financial Activities
(Incorporating the Income and Expenditure Account)
For the year ended 31 March 2024
Notes
Total Unrestricted Funds
2024
2023
Income
Activities in furtherance of
the charity's objectives
Donations and Legacies
Charitable Activities
1,706
64,868
57,223
Total income
66,574
57,223
Expenditure
Charitable Expenditure
Direct Costs
63,060
59,707
Total expenditure
63,060
59,707
Net Income
3,514
(2,381)
Fund balances brought forward
on 1 April 2023
25,027
27,408
Total funds carried forward
at 31 March 2024
28,541
25,027
The statement of financial activities relates to continuing operations.
The charitable company has no recognised gains or losses other than the net movement in
funds for the year.

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Balance Sheet as of 31 March 2024
Notes
Total Funds
2024
2023
Fixed assets
3,064
2,970
Current assets
Debtors
Cash at Bank
Cash in Hand
31,652
14,146
183
21,760
6,665
183
Creditors amounts
falling due within 1 year
Net Current assets
45,981
28,608
4,910
6,705
41,071
21,903
Total net assets
44,135
24,872
Represented by-
Unrestricted funds
44,135
24,872
The Management Committee are satisfied that the charitable company is entitled to exemption
from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial
statements for the year by virtue of section 477, and that no member or members have
requested an audit pursuant to section 476 of the Act.
The Management Committee acknowledge their responsibilities for:
(i) ensuring that the charitable company keeps adequate accounting records which
comply with section 386 of the Act, and
(li) preparing financial statements which give a true and fair view of the state of affairs
of the charitable company as at the end of the financial year and of its results for the
financial year in accordance with the requirements of sections 394 and 395, and which
otherwise comply with the requirements of the Act relating to financial statements, so
far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of
Part 15 of the Companies Act 2006 relating to small companies.
These financial statements were approved by the Management Committee on 191h December
2024.
Director
Secretary
Wood
Raza Reh
The notes on pages 9 to 14 form part of these flnancial statements

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Notes to the Financial Statements
For the year ended 31 March 2024
1 ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation
uncertainty in the preparation of these financial statements are as follows:
a) General Information
Berkshire Family Mediation is a registered charity, number 1142334, a charitable
company limited by guarantee, number 07522878, incorporated in England and Wales.
The address of the charity's registered office is The Reading Health Centre, 61 Castle
Street, Reading, RG17SN.
The financial statements are prepared in pounds sterling and are rounded to the
nearest pound.
b) Basis of Preparation
The financial statements have been prepared in accordance with Accounting and
Reporting by Charities. Statement of Recommended Practice applicable to charities
preparing accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP
(FRS102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS102) and the Companies Act 2006.
Berkshire Family Mediation meet the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value
unless otherwise stated in the relevant accounting policy notes.
A separate income and expenditure account has not been prepared as the information
required by the Companies Act 2006 is given in the Statement of Financial Activities
and in the notes of the financial statements.
c) Going Concern
The financial statements have been prepared on a going concern basis which the
Management Committee consider to be appropriate for the following reasons.
The Management Committee has prepared cash flow forecasts which indicate that,
taking into account reasonably possible downsides, the company will have sufficient
funds to meet its liabilities as they fall due.
Consequently, and after making enquiries, the Management Committee have a
reasonable expectation that the charity has adequate resources to continue its
activities for the foreseeable future. Accordingly, they continue to adopt the going
concern basis in preparing the financial statements as outlined in the Statement of
Management Committees, Responsibilities.
d) Income
Income is recognised when the charity has entitlement to the funds, any performance
conditions attached to the items have been met, it is probable that the income will be
received, there is little doubt the income will be received, and the amount can be reliably
measured.
Income received in advance or provision of other specified service, it is deferred until
the criteria for income recognition are met.

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Notes to the Financial Statement
For the year ended 31 March 2024
Income from the Legal Services Commission is subject to retrospective audit and
adjustments can be made subsequently.
e) Fund Accounting
Non restricted funds are available to spend on activities that further any of the purposes
of the Charity. Designated funds are non-restricted funds of the Charity which the
Trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for
particular areas of the work of the Charity.
fj Expenditure and VAT
Expenditure is included on an accrual's basis. All costs are considered to be direct
charitable costs except the Governance costs which relate to the running of the charity.
g) Tangible Fixed Assets
Expenditure on computer equipment and specialist software has been capitalised and
shown on the Balance Sheet as a Fixed asset and is being depreciated over 36 months.
The capitalisation policy is that only items above £1,000 are capitalised and that other
tangible fixed assets are charged to the Statement of Financial Activities in the year in
which it is incurred.
h) Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments
are valued at the amount prepaid net of any trade discounts due.
i) Cash at Bank and in hand
Cash at bank and cash in hand includes cash and any deposit or similar account.
j) 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 the transfer of funds to a third
paty and the amount due to settle the obligation can be measured or estimated
reliably.
k) Financial Instruments
The Charity has only financial assets and financial liabilities of a kind that qualify as
basic financial instruments. Basic financial instruments are initially recognised at
transaction value and subsequently measured at their settlement value.
l) Pensions
There are no current or contingent liabilities attached to the provision Pensions during
this period.
10

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Notes to the Financial Statement
For the year ended 31 March 2024
m) Judgements and Estimates
In the application of the charity's accounting policies, the directors are required to make
judgements, estimates and assumptions about the carrying amounts of assets and
liabilities that are not readily apparent from other sources. The estimates and
associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
Revisions to accounting estimates are recognised in the period in which the estimate
is revised if the revision affects only that period, or in the period of the revision and
future periods if the revision affects both current and future periods.
There were no judgement or material estimation uncertainties affecting the reported
financial performance in the current or prior year.
2 GRANTS AND DONATIONS RECEIVED
2024
2023
Donated Services:
Donations
1,706
1,706
3 INCOMES FROM CHARITABLE ACTIVITIES
2024
2023
Non-Restricted Income:
Legal Services Commission
Income from Mediation Activities
Other Income
37,589
27,167
112
37,665
18,933
625
64,868
57,223
11

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Notes to the Financial Statements
For the year ended 31 March 2024
4 EXPENDITURES
2024
2023
Rent
Mediator's Allowances
Telephone and Postage
Office expenses
Advertising
Management and Supervision
Bank charges
Insurance and Affiliations
Independent Examiner's Fee
Administration and Sundry Costs
Depreciation
13,430
22,403
1,162
5,396
189
16,099
84
1,000
600
2,697
11,966
21,795
1,172
5,667
551
13,994
84
1,210
650
2,361
319
63,060
59,707
5 FIXED ASSETS
Computer
Equipment
Software
Total
(£)
(£)
(£)
Cost
At 1 April 2023
Additions
15,417
95
10,567
25,983
740
At 31 March 2024
15,511
10,567
25,983
Depreciation
At 1 April 2023
Charge for Year
12,463
10,550
23,013
At 31 March 2024
12,464
10,550
23,013
Net Book Value
At 1 April 2023
2,954
17
2,971
At 31 March 2024
3,047
17
3,064
6 DEBTORS
2024
2023
Receivables from third parties
Due from Legal Services Commission
Prepaid Expenses
Short-term Investment
Rent Deposit
900
6,249
2,057
22,359
88
31,652
1,225
7,739
208
12,500
88
21,760
12

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Notes to the Financial Statements
For the year ended 31 March 2024
7 CREDITORS
2024
2023
Other taxes and social security
Creditors and accruals
2,224
2,686
4,910
2,263
4,442
6,705
8 RELATED PARTY TRANSACTIONS
No members of the Management Committee were in receipt of a salary during the year ended
31 March 2023. Two members of the Management Committee are also qualified mediators and
were paid for their services during the current year.
2024
2023
Aideen Mattimore
Catherine Gray
Fees
Fees
12,986
14,608
11,159
12,424
A change in BFM'S operating model has removed the element of rent charged to the mediators.
Instead, a one-off monthly membership fee is charged to all mediators together with a fee per
private MIAM. The two member of the Management Committee were also charged the
following:
2024
2023
Aideen Mattimore
Catherine Gray
Fees
Fees
7,855
7,390
6,280
5,270
9 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
Total
2024
Fixed assets
Current assets
Current liabilities
3,064
45,981
(4,910)
3,064
45,981
(4,910)
44,135
44,135
Unrestricted Restricted
Total
2023
Fixed assets
Current assets
Current liabilities
2,971
28,608
(6,705)
2,971
28,608
(6,705)
24,874
24,874
13

BERKSHIRE FAMILY MEDIATION
A company limited by guarantee
Notes to the Financial Statements
For the year ended 31 March 2024
10 OPERATING LEASE COMMITMENTS
As of 31 March 2024, The Company has the following future minimum lease payments under
non-cancellable operating leases as follows:
2024
2023
Less than one year
Between one and five years
More than five years
12,000
11,500
14