## Yorkshire Mediation Services
Charity number 1149670
A company limited by guarantee number 07887952
## Annual Report and Financial Statements
for the year ended 31 March 2022
## Yorkshire Mediation Services
Annual Report and Financial Statements for the year ended 31 March 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 6|
|Examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 to 13|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Yorkshire Mediation Services
## Trustees' report for the year ended 31 March 2022
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Name Position Dates** Anthony Glaister Chair Susan Betts Claire Morris Graham Mallinson Resigned October 2021 **Charity number** 1149670 Registered in England and Wales **Company number** 07887952 Registered in England and Wales **Registered and principal address Bankers** 52 Bedale Road CAF (Charities Aid Foundation) Castleford 25 Kings Hill Avenue WF10 5GL Kings Hill West Malling Kent, ME19 4TA
## **Independent examiner**
Simon Bostrom FCIE **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 20 December 2011. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## Yorkshire Mediation Services
## Trustees' report (continued) for the year ended 31 March 2022
## **Objectives and activities**
## **The charity's objects**
Yorkshire Mediation Services' objectives are to promote for public benefit, predominantly in the Yorkshire region, the provision of services for mediation and conciliation or reconciliation between persons or organisations involved in disputes and to educate the public in the purpose and methods of mediation in disputes and conflicts to enable peaceful resolution in the interests of good citizenship.
## **Mission**
YM promotes the resolution of conflict by helping people to understand and respect each other and to communicate effectively.
## **Vision**
YM's vision is a world in which people live and work together peacefully and where communities are cohesive.
## **Values**
At Yorkshire Mediation we strive to maintain the following values when dealing with colleagues, clients and other professionals:
Honesty - We are honest with our colleagues, clients and volunteers; dealing with sensitive issues tactfully and with discretion.
Respect - We respect ourselves and those we work with, treating each as an individual, recognizing their needs and adapting our approach to ensure those needs are met.
Diversity - We believe in a society that is equitable and fair to all, and we encourage diversity both inside our organization and externally.
Passion - We are passionate about our work, and proud of the positive impact we have on those we work with.
Prudence - We recognize the need to use charity resources prudently, and we are never wasteful. We will always seek cost efficient ways to succeed in our mission.
Safety - We will always look to act safely, assessing each situation to minimize any potential risk involved.
## **The charity's main activities**
Yorkshire Mediation Services' main activities are:
Neighbour mediation to resolve conflicts between tenants for housing providers. Homelessness prevention mediation
Workplace mediation
Training by providing courses in mediation skills and bespoke training to other organisations on related areas such as conflict resolution.
## **Public benefit statement**
In setting our objectives and planning our activities the Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the provision and promotion of conflict resolution within the community.
3
## Yorkshire Mediation Services
## Trustees' report (continued) for the year ended 31 March 2022
## **Achievements and performance**
## Chair’s report 2021-22
The charity has achieved a positive cash flow for the year and consolidated its position as one of the key community mediation providers in the region. This is a considerable achievement at a time when other providers have faced difficulties and where the effects of the pandemic still had a detrimental drag on training income.
During the 12 month period to March we conducted 34 community mediations and over 10 workplace mediations. All or virtually all mediations are still conducted online, with the advantage of speed and ease of communication. The settlement rate remains pretty high at around the 80% mark with excellent feedback from users. Generally referrals were less than the budgeted cases, and we expect some catch up in the next financial year. The end of the financial year coincided with final discussions that resulted in new community mediation contracts being signed up early in the current financial year, which is encouraging, given the reluctance of some users to commit to forward purchasing. The new contract with Leeds Housing Options aimed at preventing homelessness is beginning to bear fruit with cases completed successfully. We recognise that taking mediation to wider forums beyond housing and anti-social behaviour is vital and educating potential users about the benefits of mediation in areas such as preventing homelessness is a priority.
The charity continues to provide very cost-effective assistance to charities and social enterprises – the numbers of workplace mediations has continued to hover around 20% of turnover. Our thanks to Colin Robertson and his team for their endeavours.
The continuing restrictions in undertaking face to face training in HM prisons accounted for the dip in training income. As a small niche provider, we know that potential areas of conflict can be substantially reduced in almost any sector where conflict exists, and prisons are a superb example. We expect to report further training contracts now coming on stream in the next financial year.
As always, we are very reliant on our brilliant staff – Jo Leatham has worked tirelessly to manage the charity, and to liaise with our wonderful team of volunteers and those that use our services. We are also indebted to Penny for helping with the accounts. The trustees and training advisory team have been amazing and we are most grateful for your outstanding support and commitment to helping communities, wherever they are, becoming much more cohesive and peaceful.
4
## Yorkshire Mediation Services
## Trustees' report (continued) for the year ended 31 March 2022
## **Financial review**
The net income for the year was £7,195, including net income of £7,195 on unrestricted funds and net income of £0 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £39,230.
The Trustees have reviewed the charity's need for reserves in line with the guidance issued by the Charity Commission and consider it prudent to maintain a level of unrestricted funds to deal with short-term fluctuations in cash flow and to enable continuity of activities in the event of an unexpected large variation in income. The charity considers the optimal range of reserves to be a minimum of the higher of either the calculated costs of closure or three months' running costs, and a maximum of nine months' running costs calculated annually and monitored and reviewed every six months. That would equate to reserves of approximately £17k to £36k based on budgeted expenditure of £48k.
## **Covid 19 and going concern**
Whilst the activities of the charity have been adversely affected by covid-19, the trustees have considered the financial position of the charity and are satisfied that there are no material uncertainties so significant as to cast doubt over the ability of the charity to continue as a going concern.
5
## Yorkshire Mediation Services
## Trustees' report (continued) for the year ended 31 March 2022
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts 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, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods 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 accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on 19/10/2022
Susan Betts (Trustee)
6
## Yorkshire Mediation Services
## Independent examiner's report to the trustees of Yorkshire Mediation Services
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 8 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable 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 Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed 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. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Simon Bostrom FCIE
14/11/2022
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7
## Yorkshire Mediation Services
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2022
|Notes
**Income from:**
Contracts and services delivered
Grants and donations
(2)
Bank interest
**Total income**
**Expenditure on:**
Salaries, NICs and pensions
(3)
Staff travel and subsistence
Volunteer expenses
Rent and rates
Printing, postage and stationery
Phone and internet
Computer expenses
Mediation casework expenses
Office refreshments and sundries
Advertising and publicity
Subscriptions and publications
Insurance
Accountancy
Independent examination
Other expenditure
Irrecoverable VAT
Bank charges
Bad debts
**Total expenditure**
**Net income / (expenditure)**
**Fund balances brought forward**
**Fund balances carried forward**|2022
Total
funds
£
39,136
3,261
6
42,403
27,124
40
-
1,094
153
136
2,211
2,288
-
85
35
-
1,404
425
117
-
96
-
35,208
7,195
32,035
39,230|2021
Total
funds
£
42,193
17,048
4
59,245
26,330
-
190
1,539
222
82
2,126
2,527
11
1,359
35
857
2,192
425
51
130
69
53
38,198
21,047
10,988
32,035|
|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## Yorkshire Mediation Services
## Balance sheet
|as at 31 March 2022
**Current assets**
Debtors and prepayments
(4)
Cash at bank and in hand
**Total current assets**
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(5)
**Total current liabilities**
**Net current assets / (liabilities)**
**Net assets**
**Funds**
Unrestricted funds
Restricted funds
**Total funds**|2022
Total
£
1,236
38,880
40,116
886
886
39,230
39,230
39,230
-
39,230|2021
Total
£
1,530
32,958
34,488
2,453
2,453
32,035
32,035
32,035
-
32,035|
|---|---|---|
For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 19/10/2022
Susan Betts (Trustee)
9
## Yorkshire Mediation Services
## Notes to the accounts
for the year ended 31 March 2022
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £250 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures and fittings: over 5 years Computers and equipment: over 3 years
10
## Yorkshire Mediation Services
Notes to the accounts
for the year ended 31 March 2022
## **1 Accounting policies continued**
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
11
## Yorkshire Mediation Services
## Notes to the accounts continued
## for the year ended 31 March 2022
|**2 Grants and donations**
Wakefield Met. District Council
Donations
**3 Staff costs and numbers**
Gross salaries
Pensions|2022
Unrestricted
funds
£
-
3,261
3,261|2022
Restricted
funds
£
-
-
-|2022
Total
funds
£
-
3,261
3,261
2022
£
25,574
1,550
27,124|2021
Total
funds
£
10,000
7,048
17,048
2021
£
24,964
1,366
26,330|
|---|---|---|---|---|
|**4 **|**Defined contribution pension scheme**
2022
£
Costs of the scheme to the charity for the year
1,550
Amount of any contributions outstanding at the year end
-
**Debtors and prepayments**
2022
£
Trade debtors
900
Prepayments
336
Other debtors
-
The average number employees during the year was 1, being an average of 1 full time equivalent
FTE). There were no employees with emoluments above £60,000.|**Defined contribution pension scheme**
2022
£
Costs of the scheme to the charity for the year
1,550
Amount of any contributions outstanding at the year end
-
**Debtors and prepayments**
2022
£
Trade debtors
900
Prepayments
336
Other debtors
-
The average number employees during the year was 1, being an average of 1 full time equivalent
FTE). There were no employees with emoluments above £60,000.|2021
£
1,366
-
2021
£
660
-
870
(2021: 1, 1|
|---|---|---|---|
|||1,236|1,530|
|**5 **|**Creditors and accruals**
Trade creditors
Accruals
Taxation and social security|2022
£
107
425
354|2021
£
2,028
425
-|
|||886|2,453|
## **6 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
12
## Yorkshire Mediation Services
## Notes to the accounts continued
## for the year ended 31 March 2022
|**Tangible assets**
**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|£
15,506
-
15,506
15,506
-
15,506
-
-
Computers &
equipment|Total
£
15,506
-
15,506
15,506
-
15,506
-
-|
|---|---|---|
## **7 Tangible assets**
13