Charity number 1149670
Yorkshire Mediation Services
A company limited by guarantee number 07887952
Annual Report and Financial Statements for the year ended 31 March 2024
Yorkshire Mediation Services
Annual Report and Financial Statements for the year ended 31 March 2024
| Contents | Page |
|---|---|
| Trustees' report | 2 to 5 |
| Examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 11 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Yorkshire Mediation Services
Trustees' report for the year ended 31 March 2024
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
Anthony Glaister Susan Betts Claire Morris
Charity number
Company number
1149670 Registered in England and Wales 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
Rhys North ACA 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 2024
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; to educate the public in the purpose and methods of mediation in disputes and conflicts; and to enable peaceful resolution in the interests of good citizenship.
Mission
Yorkshire Mediation Services promotes the resolution of conflict by helping people to understand and respect each other and to communicate effectively.
Vision
Yorkshire Mediation Services' vision is a world in which people live and work together peacefully and where communities are cohesive.
Values
At Yorkshire Mediation Services 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 organisation and externally.
Passion - We are passionate about our work, and proud of the positive impact we have on those we work 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 2024
Achievements and performance
In an otherwise tough environment, Yorkshire Mediation Services has sustained the progress made last year with an increase in both community and workplace mediations, to include an extension of our largest contract to April 2026. The geographical spread is not just restricted to Yorkshire, with referrals coming as far afield as the South West of England, showing a healthy demand for online resolution and wider uptake of mediation by agencies with housing nationwide housing stocks. Better relations between neighbours, between differing age groups, and cultural backgrounds, breed healthier and safer communities. Mediation plays its part in calming situations which otherwise get out of hand.
There has been a number of police referrals coming through, and Yorkshire Mediation Services looks forward to working with more community police officers in the future. Government spending on police services rose to over £22 billion last year (www.statista.com). Whilst community policing is but a small part of the whole, preventing local issues being referred back to the police time and time again saves a great deal of money, not only with the police but with other agencies as well.
With a pretty steady mix of both online and face to face mediation, our standards have been maintained with over an 85% success rate for community mediations and every one of our workplace referrals were successful. That says a lot for the skill and commitment of our volunteers. Our team of mediators has grown to meet the increased demands, enabling cases to be allocated quickly. Without the time that the volunteers contribute the charity would not be able to operate and we are extremely grateful for their dedication and professionalism in working with us.
We have continued to work closely with the HM Prison Service, conducting more mediation training in high security category A and B prisons. The feedback from these courses and more importantly from those previously trained by us – both prisoners and officers, demonstrates that offender mediations exponentially reduce the levels of violent incidents on those wings where conflict managers operate. Our training team is passionate about their work, and we look forward to doing more in prison training next year.
Our Operations Manager, accountants, trustees and advisers have continued to provide Yorkshire Mediation Services with a wealth of expertise contributing enormously to another successful year.
Financial review
The net income for the year was £18,823, including net income of £18,823 on unrestricted funds and net income of £0 on restricted funds after transfers.
Income increased by £20,151 (45%) to £64,638 compared to the previous financial year when it was £44,487. This is due to an increased uptake in workplace mediation during the year and delivery of additional training courses for prisons.
Expenditure has increased by £7,647 (20%) to £45,815 compared to the previous financial year when it was £38,168. This is mainly due to an increased requirement for freelance mediators and trainers to deliver the additional cases and courses in year.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £64,372.
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 £19.6k to £47k based on budgeted expenditure of £62.7k.
4
Yorkshire Mediation Services
Trustees' report (continued) for the year ended 31 March 2024
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.
Approved by the board of trustees on 5/12/2024
Susan Betts (Trustee)
5
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 2024, which are set out on pages 7 to 11.
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.
Rhys North ACA
6/12/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
6
Yorkshire Mediation Services
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2024
| Notes Income from: Contracts and services delivered Donations Bank interest Total income Expenditure on: Salaries, NICs and pensions (2) Staff travel and subsistence Volunteer expenses Printing, postage and stationery Phone and internet Computer expenses Mediation casework expenses Advertising and publicity Subscriptions and publications Insurance Accountancy Independent examination Other expenditure Bank charges Total expenditure Net income / (expenditure) Fund balances brought forward Fund balances carried forward |
2024 Total funds £ 62,399 1,301 938 64,638 32,334 43 163 183 62 1,026 8,599 287 500 305 774 605 874 60 45,815 18,823 45,549 64,372 |
2023 Total funds £ 44,079 141 267 44,487 30,581 - 449 104 67 1,007 3,249 327 495 389 819 446 163 72 38,168 6,319 39,230 45,549 |
|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
Yorkshire Mediation Services
Balance sheet
as at 31 March 2024
| as at 31 March 2024 Current assets Debtors and prepayments (3) Cash at bank Total current assets Current liabilities: amounts falling due within one year Creditors and accruals (4) Total current liabilities Net current assets / (liabilities) Net assets Funds Unrestricted funds Restricted funds Total funds |
2024 Total £ 10,810 64,465 75,275 10,903 10,903 64,372 64,372 64,372 - 64,372 |
2023 Total £ 1,988 49,200 51,188 5,639 5,639 45,549 45,549 45,549 - 45,549 |
|---|---|---|
For the year ending 31 March 2024 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 are 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 5/12/2024
Susan Betts (Trustee)
8
Yorkshire Mediation Services
Notes to the accounts
for the year ended 31 March 2024
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, if 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
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.
9
Yorkshire Mediation Services
Notes to the accounts continued
for the year ended 31 March 2024
| 2 Staff costs and numbers Gross salaries Pensions |
2024 £ 30,504 1,830 32,334 |
2023 £ 28,850 1,731 30,581 |
|---|---|---|
The average number of employees during the year was 1, being an average of 1 full time equivalent (Total: 1, 1 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme Costs of the scheme to the charity for the year 3 Debtors and prepayments Debtors Prepayments 4 Creditors and accruals Creditors Accruals Taxation and social security |
2024 £ 1,830 2024 £ 10,214 596 10,810 2024 £ 4,085 605 6,213 10,903 |
2023 £ 1,731 2023 £ 1,450 538 1,988 2023 £ 2,401 446 2,792 5,639 |
|---|---|---|
5 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.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £35,288 (previous year: £33,447).
10
Yorkshire Mediation Services
Notes to the accounts continued
for the year ended 31 March 2024
| **6 ** | Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 1 April 2023 |
£ 3,452 - 3,452 3,452 - 3,452 - - Computers & |
Total £ 3,452 - 3,452 3,452 - 3,452 - - |
|---|---|---|---|
11