Charlty Regi8traUon No. 1161807 CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) LEGAL AND ADMINISTRATIVE INFORMATION Thistees J Marhn R Strang C Pickard Ichair) M Wojn81 N Edwards B Adeloye P George (Treasure lJ¢ined 10 November 20231 (Joined 10 November 20231 CIO regl#tered number 1161807 PTlncipal address 92 Carnberwell Road London SE5 OEG Independent examlner Ward Imlllams Limited eay Lodge 36 Harefield Road Uxbridge Mlddlesex UB8 1PH Bankers Vlrgln Money 154- 158 Kenngton High Street London W8 7RL
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) CONTENTS Page Trustees, report Independènt Èxaminerfs report Statement of financial actIVleS Balanc8 sheet Slalement of Cash tN)ws io Notes to the finanaal 81atements 11-20
CALM MEDIATION {CHARITABLE INCORPORATED ORGANISATION) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Ftyeword Unresolved and poorfy managed conflict causes untold harm, hurt and cost lo indiwduals and communities, particulady in the least affluent parts of London and the South East. The work we do 81 Calm Medlation 18 incredibly important for the individuals we serve, and is often a highty cosl-effectlve inleNenllon for our funders, relative to the soaal and economic outcomes that are achiev&d. Like all cornrnunity mediation s6rvices, howev8r, we struggle lo generate the revenue required to meet the needs of the communities we seNe. This is why we need lo become better at arguing our case for effective conflict resolution during a lime of stretched public finances and oversubscribed applications for ¢hg1itable glving. We must demonstrate the impact of our work on improving lives and preventing the escalallon of problems that end Ltp CDSttng staggedng arnofjnts of money to x. Our message is d&8r and compelling: Mediatlon plays a significant role in prevenling homelessness, child poverty, cdme and mental health crises,. il helps families to functbon following relationship breakdown., it can support victims lo recover aThJ offenders to repair the hami of cdme., and in improving attendance, behaviour and attainment education. This year has been a pedod of consolldallon and change. I'm glad to report that our finae3 are back in the black after la81 yearfs defficit. In September, we said goodbye lo our long seNng Ghlef Execulive Corinne Réchais, who did so much lo pul Calm Mediation on Iha map during her distinguished seventeen year ienure. The Board of Trustees embarked on an open recruitmonl ¢amp8ign to replace Corinne that led lo the appointment of Ed Procter. Ed is an experienced CEO who brings with hirn a trad( record of leading and growing third sector dispute resolution oryanis8tions. Thé Board of Trustees working closely with Ed lo creatè a nèw and exling suslainable future for Calm MedlalS0n. Tracey Ad8mson and Alex Dunlop both stood down from the Board of the Trustees thi5 ye8r. I would like lo thank them both for their contributions to the governance of Calm Mediatlon over the year8. Meanwhile. we wefe Ihrflled lo welcome Nikki Edwards and Mirka Wojnar as n8W trustees in November, briThJing exceptional skills and experience in law. dispule resolution and leaming & dovelopmenl lo the Board. We continued to operat& the London-widè Trstorallve justice Servi funded by Mopac. We passad a family mediation audit undertaken by ¢he Legal Aid Agency with flwng colours. We introduced our award winnlng peer mediation schèrne into its first higher education setting al Gddsmiths UnrSity and continued to grow Oltr Community and workplace rnedialion services. During the year we directly helped 1625 peopl8, involved in 508 disputes across all London boroughs. In of cases a posilive resolution agreement Was re8ched. We built c4)rnmunty conflict resolution capacity by delivedng 31 training and d8velopm8nt sessions, attended by 495 delegates. I was delighted to chair Calm Connect 2023, our annual conference held this year in O¢tober at Regen15 Park University. St was fantastic to showc8se Ihe very best of communlly medialknn, confllcl resolvlion and restorative practice with sakerS drawn from criminal jusllc2, education, health and local government, along with Calm M8dialion's talented team of staff and voiunteers. The event really brought home to me the qualty of the work that we do in so many different sedors to prevent, manage and resolve community conflict all a¢ro$s London. Conflict resoluty'on is a lime consuming actiwty that requires great patience and tenacty, coupled wllh highly lurEed listening, communication and negotiation skills. I would like lo pay a heartfelt thanks lo our volunteers, trustees and staff for thebr outstanding contribution in helping to give people consumed by conflict a chance lor change. I would also like to thank our service users, fundgrs and stakeholders for the InJs1 they have shown in us this year. At Calm M8diation, wa bdi8v¢ Ih8ra is a strong human, social and economic argument for Investlng In eA)mmunity ctsnllict resolution. Wè believè it ha3 a big role lo play in making our society a better placé. I htspe you enjoy rea(Ilng about our 8chSevemenls and lrnpact and will join me in advancing Ihe case for community medlalion and restorative praclKe more wide. Chrls Plekard, Chalrof frnsts•s
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) TRUSTEES, REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Th8 trustées presènt Ihair réport and financial statements for th8 year ènded 31 March 2024. The finandal slalemenls have been prepared in a¢¢ord8n¢e with thè accounting poli¢ies s8t out in noté 1 to thè rinancial slalernerils and cornply wilh the Charity'5 governing document, the Chafilie5 Act 2011 and 'Accounling and Reporting by Charilles.. Slalement of Recommended Practice applbcable lo charities preparing their accounts in accordance with the Finanoal Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" (Published in October 20191. Objectives and actlvitias Our Obiecives Our purpose is lo promote, for ihe benefrt of the publlc, conl11(A re501utlon and reconLylk91ion and lo support Ihe wellbeing of victims of crime and the rehabililalion of offenders throughout London and the South East. To this end we provide mediation and other conflict resolution services, as well as training in confllct resolution, coaching and communicatlon skll Is. The Trustees conffirm that the Charrtls a¢llvilles have been ¢8riied out for the publi¢ benefit, and Ih81 they have complied wlh their duty lo have due regard to the guanCe on public betlefil publtshed by the Charity Commission in exercising their powers and duties. Calm Mèdlallon's Vlslon and Valu•s Calm Mediatlon'3 Mlsslon Is.. A Voice, A Choice, A Chance for Change.. Our values are: Op•n: We encourage and support people to communute constructively and lo be open lo new eaS and change. Translomtlve: We give people a ¢h8ne6 to create a wsitive w8y foNJ8rd. Fair.. We strive to Ireal people equitably and lo enable fair solutions to Problem5. Hlgh Quallty.. We strive to ensure Ihal people in the communities we serve can access the best mediation and restorative justice expeflise. Communlty Focus8d.' Wè help stmnglhen communities by improwng relatb)nships bettveen people and by building their ¢apaoty lo resolve problems.
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our Activities Calm Medbalion prOdeS conflict resolutlon s8Nices including.. mediation to r6sofv8 confiict involving neighbours and cornrnunity groups and in setlings such as estste8, P8rks and streets. mediation in workplaces to resolve disptjles invoth'ng employees and employers. family rnediation for drvorang couples, child access and financial arrangements. peer mediation training and sUPPOrt in secondary schools and universities. restorative justtce to repair the ham of crime Involvlng vtctims and off8nders. skllls training In the area of mèdiation, restoiative juslice. and confllcl management. events lo promote effective MMunity confllct prevenllon, management and resolution. Working in partneTrhip Confllct resolullon 18 prOded lo benefrt the public, through contracts with Local Coun¢ll Housing departments and Housing Associations across London, Vlctim SLtpport. Metropolitan Police, schools, universities and I([ community groups. In addition, we recelve refèrrak from advice agenaes and voluntary agenaes and funding from tharitable trusts and foundation8. We deliver regular awareness sessions lo ensure Ihe rnessag8 of ¢onffi¢t resolution benefit FS understood and dlsseminaled aecur3tely and promoted w¢dety. We delivered tsvo sessM)ns at the Civil Mediation Council's nallonal conference In Novemb6r. Our serwce manageTS and coordinators attend multi-agèncy meetings to share current pradlce, knowledgÈ and experiences. Working Practices We offer meellngs In a varwty of ways to match the need8 of the individuals, In person and onlSne. We support our volunteers by providing regular dev¢lopment sessions which carry Continued Professtonal Davelopmenl points. Wo *e for excellence in our servic£s. As markers of lh8 quafity ol what we do, Calm Mediation.. holds Ihe R8S{orat Justice Councifs Quality Mark for our RJ Setwl¢8. ts a member of th6 London Mediation Community CouncAI ILCMC). is an approved training centre by OCN (Open College NeMorkl London for our medl81Son an¢Y RJ skills courses. is a Civil Mediation Council {CMCI registered medlatlon serwc& piowder. is a College of Mediators recognised CPO training Proder. under the LCMC umbrella. is a member of the National Family Médiation Council. is a quality assured Legal Aid Agency provider of famity mediation services.
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Achlevem•nts and pèrfomianc• Calm Mediation continues lo provide conflict resolution in the form of neighbour & community MlatiOn, family mediation, peer mediation and workplace mediation across all London boroughs. We provide 8 London-wide Rostorativè Justs'cè {RJl SeiCe in partnership wilh the London VlimS and Wlness Seivice and Mopac. We déliver training to the third sèctor. This year we supported 2124 people in handllng ¢onlli¢t. Wa dlre¢tly helped 1625 peopl8 to resolve dlspules across all of 05Jr Servi area5. We reached settlement agreements in 80QA of Cases, ranging from 52% in famity joint meellng8 to 9PA ol community mediation cases. We ran 31 Iralnlno and d6volopment Sessions attended by 495 people. We had 125 registered volunteer praditionérs who delivered 10 hou¥s of mediation. training and development. We launched a new webs41e to better promote our services and provide ¢x)mpreh8nsivd infomation aboul our 0ry8nisation, aims, objectives and personnel. Financial review Income for the yaar-anding 31st March 2024 was £542,759 and expenditure was £535,561 making a surplus of £7,198. Al 1he end of the finana81 year Calm Mediation's reserves are £126,906. Thls remalns wllhin the pararneters of the Charity Commission's guidancA on reserves and our reserves policy. organisatn financing Reslorats've Justi{> IRJI sthvice conlrad wilh the London CtimS and Wlne38 sece (LVWS) and fijnded by Mopac runs until 30 Sèptember 2024. NeighbouT MedialH)n Service has 22 annu#l contracts and partnerships. Family hAèdiation semce receives casework from individuals on a low in¢om& which is subsidised or bet)efils from funding assoaated with our Legal Aid contract. Peer Mediation service maintsins contracts with onè sehool and one university in London. Community Mediation service continues lo support Soulhwark Council by provKling mediation for anti- &al behaviour casework. Mediation Training dellvered iwo Op8n CollÉg6 Netsvork courses to third party organisaliorbs and eight development sesslons lo our own volumleer practitioners. Workplaca Mediation service has continued lo grow steadlty 31rKe ts Lqun¢h in 2022. R•s8Nes Pollcy The Boald of Trustees is attentive lo all 8lralegic and opèralK)nal ar68s where the charity is al risk. The trustees ar8 satisfied that the ve1 of our Teserves remains appropriatè to our current circumstances. having regard to Gharity Commiss#)n guidance.
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 Rlsk Managemènt Calrn Mediation retains an active Risk Register whh is reviewed quartedy by the Finance and Risk Committee. The organisation provides insurance for public liability, employee liability, volunteers, personal risk during the mediation process and Calm Mediation's exposuro lo dienl litigalK)n. Stsff and volunteers are provided with training in safeguarding ar risk a55essmenl. Debts and Guarantees The Board of TNstees d8dar8 that as at Ih8 date of th8 statemènt of asset8 and Ilabi151ies, the ch8dty has no outstanding debts which are secui8d by an express tharge on any of the assets of the charity and has no potential liability outstanding from any guarantee prowded by the Charrty except operating lease8. Plans forth8 futurn We have ambitlous plans for the future. We plan lo expand and grow our services acTOSS London and the South East by demonslraling Ihe irnp8cI of effective community confllct resolution on community cohesion. family 8tabilty, educalHJnal attendance and attainment, reoffending, rnenlal heatth and wellbelng. Hawng stabilised our financial position during the year covered by this statement, we plan to review our govemance, branding and dlversify our funding so that we can better see ¢ommunili¢s a¢ross London. We plan tr) to this by.. Bidding direclty lo Mopac lo continue lo operate the Resloralive Justice service acTOSS London for the peTiod 1 Odobef 2024 10 31Jt March 2026. The was won in July 2024 and commenced 1 Odober 2024. Working in partn&rship with Mop8& Southwark Counal 8nd th8 Poli¢e to pik)t 8 mediatlon intervention lo la¢kle anli-8od81 behaviour issues acr¢)ss Soulhwark and neighbouring boroughs. Expanding the reach of our Neighbour mediation Serv lo reach all parts of London. Bidding for funding to develop and scale up our awaid winning peer mediation seNice to new schools across London. Exptoring fvr0ng opportunllles lo help us better Sltpport low Income familles, older people and people with mental heatth issues. Developing our workplace, medk?tion training and professional development offer. lrnproving our communications and marketing actfvities lo better dernonslrale the impact of our seNKes on individuals, communities and wider society. Runnnig tr0 public fundTaising events during the year and exploring partnerships with commeraal organis81ions who are commilled lo developlng corporate and swal reswnsibi1Sty Snillallves. Reviewlng the ¢omposlllon of our board of Iruslees and idenllfying the lulure need8 of the Charty. StructUrn* gov•mance and nnagement Calm Mediation is registered with the Charity Commission as a Charitable Incorporated OrganisatKJn ICIOI number 1161807 wilh a constilulion as its governing documenL Trustses Tre Charity is under the strategic direction of a 808id of Trustees who ensure the organisalion is fulfilling our charitable purposes, complying with rts con81ilullon and the law, and managing ts Tesources responsibly. Calm Mediats'on's Board cuirenlly consists of seven Iru8lees. The Board meets quarterty for an in4eplh review of activities and finances. Additlonally, sub-committees of the Board are convened to review other issues as they arise. A Finance and Risk Management sU0mmittee meets quarterly and reports lo the full board.
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) TRUSTEES, REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Our Trustsés Christopher Pickard {Chaiil Paul Georgè (Treasur&rl Joe Martin Ralph Slrang Tracey Adamson (Left 10 November 2023) Alexander Dunlop (Left 7 May 20241 Bode Adeloye Nikki Edwards (Josned 10 November 2023) Miioslawa Wojnar (Joined 10 Novembei 20231 Senlor Leadershlp Team We d)anged our Chief Executive during the year. Our outgoing CEO Cofinne Rechals rellred on 31yD September 2023. Followlng an èxtensive open recruitment campaign. supported by 8pedallsl charity sector recruitment specialists Harwis Hill, wè appointèd Edward Procter as our new CEO on 11 September 2023. The Chief Executive is responsible for d8y-l&d8y management and running of the organisalion and its finances under delegated authority. Our Senior L88deiship Toam m$mb8¥s ara Dave Walker. Director of Mediation ar WendTeda de Luca. Director of Devebpmenl. Staff We have a staff team of h¥elve w) full-limo and part-li'me posts. Voluntèora We have a volunteer nett¥ork of 125. The Iruslee8' report was approved by Iha Board otTruslees. C Plckard Ichalwl Tnjstee 29111124 Dated..
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CALM MEDIATION I report lo the tnjstees on my examination of the fjnanoal statements of Calm Mediation {Ihe Charity) for the year ended 31 March 2024. Respon8ibilities and basis of report As thé tnjsteés of the Ch8¥ity you ara responsible lor the preparation of tho finand81 st8tam¢nls in accordance with the requirements of the Charities Act 2011 (the 2011 Act)- I report in respect of my examination of the Chari(y's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charty Commission under sedion 14515llbl of th8 2011 Act. Independent examine5 statement &nce the Charity's gross income exr£eded £250,(XX) your èx8miner must bè a member of a body listed in section 145 of the 2011 Act. l Gonfirrn that l am quallfied lo undertake the ax8mlnation be1u$8 l am a m8mber of ACCA, which is one of the listed bodies. I have eompieted my éxamination. I confimi that no matters have come to my attentlon in connection with the dminalion giving me cau$è lo b@liév6 that in any material respect.. accounting records were not kept in respect of the Charity as required by 8ection 130 of the 2011 Act- or the financial statements do not acwrd with those records., or the financial $talement8 do not compty with the applicable requirements coneornlng the forni and content of accounts set out In the Charities IAccotJnts and Reports) Regulations 2008 other than any requiremant that the accounts give a true and fair view which Is not a matter nsidered 8$ Part of an independent examination. I have no conc8ms and hav8 come across no other matters in connecllon with the examination lo which attention Should be drawn in this port in ordèr to ènable a proper understanding of the finanual statements to be reached. F. Harling ACCA Ward Wllams Limilgd Bay Lodge 36 Harefield Road Uxbridge Middlesex U881PH Dated.. ..¥..l.! I
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2024 UtrICted R•stricted funds fijnds Totsl 2024 Totsl 2023 Notss IncomÈ and endowments fro Donations and legacies Charitable activities Investments Other income 8,586 532,047 26 8,586 534,147 26 129 480,591 350 3.528 2.100 Total income $40.659 2,100 542.759 484,598 endlturB on: Expenditure on Rais1r funds 31,465 31,465 28,878 Charitable activiiies 501,996 2.1 504,096 499,783 Total resources exnded 533.461 2.100 535.581 528,659 Ilèt Incomellexpenditurel for the y•arl Net movement in fvnds 7.198 7,198 144,061) Fund balances at l April 2023 121,708 121,708 165.769 Fund balances at 31 March 2024 128,906 128,9C6 121,708 The statement of finaneiql actThiities indudes a gains and losses recognised in th8 year. All income and expenditure derive from continuing adiwlles.
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) BALANCE SHEET AS Af31 MARCH 2024 1024 2023 tr4otss Fixed a86ets Tangible assets Current assats Debtors Cash at bank and in haTh 11 4.884 1,726 12 115,236 77,430 121.219 56.122 192,668 177,341 Cr8dltous' amounts falling due within onè year 13 168,6441 157,359) Net current a8sels 124,022 119.982 Total assats 18ss current Ilabi1Stles 128,906 121,708 Incom• fvnds Unrastricted fijnds 128,91 121,708 128,906 121,708 The financial sl818ments were approved by the Trustees on ..14 Od 2024.. C Pickard (Chair) Trustsa
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operntlng a¢tivitle8 Cash generated fromllabsorbed by) erattons 20 25,563 175,413} I¥11ng a¢tlvltl8S Purdiase of tangible fixed assets Interest rerEived (4,2811 28 11.3121 350 Net cajh ulsed In Investlng activlties 14,255) 1962) Not cash used in financing actlvit18S Nét IncraAS8lld8ernaso1 In cash and cash equivalents 21,308 176,3751 Cash and cash equlvalents at beglnning of yaar 56,122 132.497 Cash and eash equlvalents at end of year 77,430 56,122 10
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2024 Accounflng pollcles Charity Infomthtlon Calm Mediation was set up in 1995, and has changed status to a Charitable Incorporated Organ6salion ICIOI whl¢h was granl8d by the Charty Commissioner5 on 22 June 2015. Thè registered CIO number is 1161807. 1.1 Accounting convention The financial slalemenls hava bèen prepared in aCrdance with the Charity's goveming document, the Charities Act 2011 and 'Acwunth'ng and Reportlng by Charities. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Iland IFRS 1021. (published in October 2019}. The ChaTIty Is a Public 8enefil Entity as defined by FRS 102. The financial statements have departed from the Charrties (Accounts and Reports) Regulations 2008 only to the exienl required lo prowde a true and fair view. This departure has involved following thè Statement of Recommended Practice lor charities apptying FRS 102 rather than the version of the Slalement of Recommended Practi which is refeffed lo in the Régulations bul which has since been withdrawn. The flnancial statemènts are prepared in slerflng. which is the functlonal currency af the Charity. Monetary amounts in these flnancl81 ststemants are rounded to the neaiest £. The financial statements have been prèpared under the historical cost o)nvenllon, modlfied lo Snclude Ihe revaluation of freehold properties and to indude investment properties and rtain financial in51rumènts at fair valuth. The pt?ncipal accounting pollcAes adopted are set out below. 1.2 Going concern Al the Ilme of approving the financial slaternen18, the Iru51ees have a rsasonable expectation that the Charity has adequate sOurceS to continue in operatoonal existence fot the foreseeable future. Thu8 the Iruslee8 continue lo adopt the going concern basis of accounting in preparfng the financial statements. 1.3 Charitable funds Unrèstricted fijnds are available for use al the discretion of the ITUStees In fvrtherancÉ of their charitable obje¢lives unless the funds have been designated for other ptJrpo$es. Restricted fvnds are subject to specifi¢ conditions by donors as to how they may be used. The purpos8$ and uses of the restricted funds are set out in the notes lo tha financial statements. 1A Incomlng rosources Income is recognised when the Charty is 18gally entitled to it after any performAn¢e conditions have been mel. tlie amounts can be measured rellably. and il is probable that income will be receiwj. Cash donations are recognised on recttipt. Other donations are recA)gnised once thè Charity has been notified of the donation, unless performanc4 ¢ondilions require deferral of the amount. Incorne tsx recorable in relation lo donatlons received under Gift Aid or de8ds of covenant is recognised al the lime of the donation. Legacies are recognised on r8e£lpl or olhetwise if the Charity has been nolllled of an Impendlng dislrlbution. the amounl is known, and receipt Is 8XP8Cted. If the amount in not known, the legacy is treatéd as a contingènt ass&t. 1.5 Resourcès 8xnded La'11t1es are recognis8d when either a c)strUctive or legal obligallon lo Iranstér r&sourcès eSts. Costs of Taising funds are those expen8e8 related lo thè genération of voluntary. fundraising or investrnent income. 11
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 Accountlng pollclos (Continuedl Expenditure relating to charitablè activitios includes expenditure diredly attributabl& to the delivery of charitable acb'inties. 1.6 Tanglbl8 fid assats Tangible fixed assets are initially measurèd al cost and subsequently measured at cost or valuation, nel of dèpreaation and any impairrnent losses. Depreciation is recognised so as to writ8 off lh6 cost or valuation of assets les8 their sIdUal values over their sèful lives on the following bases: Fixtures and fith'ngs ComputeTS Straight Line over 5 years Slraighl Line over 3-10 years The gain or 108s adslng on the disposal of an asset 18 determined as th6 dlffefence behveen the sale proceeds and the G4rrylng value of the asset, and recognised in net in¢omelloxpenditurel for the year. 1.7 Impaimient of fixed a¥$ets At each reporting end date, the Charity reviews the ¢arying amounts of its langible assets lo delemine whether there Is any Indication that those asse15 have Suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is esllmaled in order to determine the extent of the Smpairrnent loss lif any). 1A Cash and cash equivalents Cash and cash èquivalents indude cash in hand, deposits held at call with banks, olher short-lerm Ilquld investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrovlngs In current Ilabiltties. 1.9 Flnancial Instruments The Charity has elected lo apply the provisions of Secllon 11 'Basl¢ Financial Inslnjments. and Secfjon 12 'Other Financial Instruments Issues, of FRS 102 to all of rts financial in51rum&nts. FSn8nryal instruments are recognlsed in th8 Charity's balance sheet when the Charity becomgs party to the contractual provisions of the inslrumenL Financial 8s8els and liabilities are offset, with the nel amounts presented in the financial statemen15, when the is a legally enforeeable right to sel off the recogniséd amounts and there is an inlentbon to 8ettle on a net basis or lo realise the asset and settle the liability sirnultsnÈousty. 8a5i¢ )%nanclal assets Basic financial assets, which include debtors and cash and bank b8lancas, are initialty measured al transaction prrce Including transaction costs and are subsequenlty carried at amortlsed cosl using the effective Interest method unless the arrang8mènt constilules a financing Ir8nsa¢tion, whÈre the transaction is rne8sured at the Present value of thè fiJttJre receipts discounted al a rnarket rate of Interest. Flnancial assèts da83ified as receivable within one year are not 8mortised. 12-
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies {Contlnuedl Basle flnanclal Ilabllltles Basic financial1Sabililles. Induding creditors and bank loans ar8 initially recognised al transaction pri unless Ihe arrangernent conslilules a ffinoncing Iransactiors, where the debt instrument is rneasured al thè present Value of the future payments dtEwuntÈd at a market rate of interest. FSnano81 liabilities classified as payable within one year are not amortised. Debt instruments are subsequentty carried al amortlsed cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or seTri¢es Ih81 have been acquired in the ordlnary course of operations from suppllers. Amounts payable are das8ified a5 current liabilities if payment 18 due within ona year or less. If not, they are presented as non.cJJrrent Ilabilit18s. Trade creditors are recognised initially al transaction prtce and subsequently measured at amortised oJ81 using the 8ffectiva interest method. Derecognition of ffnaneial liabilities Finanaal Ilabililles are derecognised when the Charity's contradual obllgattons Èxpire or are discharged or cancelled. 1.10 Employ08 benefits The cost of any unused holiday entiilemenl Is recognised in the period in which the empk)yèe's seThices are received. Termination beneffls are re¢ognis&d immediately as an e%pènse when the Charity is demtsnstrnbty commltted to teminate Ihe employment of 8n employee or lo prowde lemination beneffts. 4.11 Retirement beneflts The charity operates a defined ¢ontribulions pension scheme. Contributions are charged in the a¢¢ounls 8$ they be¢ome payable in accordance vAth thè rules ofthe scheme. 13-
CALM MEDIATION {CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Donations and legacle8 2024 2023 DotiOnS and gifts 8,586 129 Choritsbla activitles 2024 2023 SaNis provided under contrad 534,147 480,591 Analysis by fund Unrestricted funds Restn'cted funds 532,047 2,100 534.147 For the year Ènd8d 31 March 2023 Unrestricted funds Reslri¢led fund8 479,891 700 480.591 Investhients 2024 2023 Interest Tec£lwable 28 350 Othèr Income 2024 2023 Peninsul8 Referral Bonus FP Insurance daim re Cowd 19 expenditure 423 3,105 3,528 14-
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendltur¢ on Ral8lng funds 2024 2023 undraisin Staging fvndraising ovents Staff costs 3.497 27,968 1.223 27.653 31,465 28,876 Charitsble activities 2024 2023 Slaff costs Depreri8llon, ImpalmnI And loss on dlsposal Staff recruilmenl costs Learner regislrallon Interpreter costs Service avaluatlon Venue costs and refreehments Volunteerlsl#ff training & expenses Bad debts Contracting 331,995 1,123 8,702 418 2.751 343.611 2.851 378 225 2,189 (7,3001 3,381 1.280 11,074 2,091 2,437 60,043 68,584 420,634 415,159 Share of support costs (see note 81 Share of gManCe costs Isee note 81 48.437 35,025 48.008 36.616 504,096 499,783 Analysls by fund Unrestricted fijnds Restricted funds 501,998 2.100 506,383 16.600) 504,096 499,783 15
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support C08ts Support Gov•rnance costs costs 2024 2023 Staff costs Rent and rates Light and heal Health & safety Repairs. maintenance and cleanlng IT and data Cx)Sts Printing, postage, stationery & 01fKe Telephone Marketing and adrSIng Bank charges Travel and moe(ings 6,991 6,991 22,301 1,679 903 2,116 4,628 3,040 10,778 1,441 6,913 22,055 2.555 341 2,319 4,670 4.070 10,032 999 22.301 1.679 2,116 4,628 3.040 10.778 1,441 1,087 1,087 484 Lègal and professional Accountancy Insuran 10,S56 13,931 3.547 10,5 13.931 3.547 12,101 14.918 2,684 48.437 35,025 83,462 84,624 Analysed beeen Charitable actlvilles 48,437 35,025 83,462 84,624 Govemance costs indudes payrnents 01 £2,000 12023.. £1.850} lo Ihe indepéndent examinér for independent examination and accounts preparalion. Trustse Nonè of the Irusteas {or any persons conned6d WTth them) received any remuneration during the year. other than thé payments which are dlsclosed in Note 18. One Iruslee was reimbursad expenses in the year of £86 1202> no such reimbursementsl. 16
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 IAARCH 2024 10 Employ$es Number of employees The averag8 monthty number employees during the yearwas- 2024 Numbgr 2023 Number Oirector3 Coordlnalors 10 Employment costs 2024 2023 Wages and salarles Social security ¢¢sts Other pension Costs 323,428 26,578 16,948 336,352 29.752 12.073 366,954 378,177 The were no ernployees whosè annual remuneration was £60,OCQ or more. 11 Tangible flxèd assets Flxtures and Computor¥ Total Co$t At 1 April 2023 Addi1Sons Disposals 449 8.996 4,281 11,324) 9.445 4,281 {1,540) (2161 Al 31 March 2024 233 11,953 12,186 Depre¢latlon Al l April 2023 Depreciallon ch8rged in Ihe year ElirnirialÈd in resped of dlsposals 152 47 11151 7,567 975 11,324) 7,719 1.022 11.4391 Al 31 March 21Y24 7,218 7,302 Carrylng amount Al 31 hAarch 2024 149 4,73S 4,884 At 31 March 2023 297 1,429 1.726 17-
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Debtors 2024 2023 Amounts falllng due wllhln one year: Trade debtors Other debtors Prepayments and accrued ineome 100,305 100 14,831 104,484 S38 16,197 115.236 121,219 13 Credltors: amounts falling due wlthln one year 2024 2023 14otes Other taxallon and 8oryal secufity Deferred in¢ome Trade creditors Other creditors Accruals 29,056 31,258 2,859 27,101 17,073 3.091 312 9,782 14 5,471 68,644 S7,9 14 Deferred Income 2024 2023 Southern Housing Group The Charter School East Bacon'5 College United St Saviours Fund London Borough of G¥eenwi¢h Southwark ConstruclhM- Housing & Modemisallon London Borough of Bamel Royal Bomugh of Kingston Upon Thames Gotdsmiths. Universty of London Eurostar Curve Medla Unison Change Management Ltd 1.875 1,875 798 1,167 2.100 750 1,183 550 6,500 3.333 3,333 12,083 7,696 2.388 2,700 31,258 17,073 The above deferred incoma wholty relates lo seiS lo b8 carried out in 2024r25. 18-
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 15 Rettremont beneflt hOme8 D•fIn contrlbullon schemes The Chanty operates a defined conlributlon pénsion stheme for all qualifying employees. The assèts of the scheme ar8 held s¢paratety from those of the Charity in an independently administered fund. The charge to the SOFA In resped of the deflned contribullon scheme was £16,94812023- £12.073). 16 Rèstrtctsd funds The income fvnds of tha charity include restricted funds comprising the following unexpended balances of donations and grants hekl on trust for 8pedflc purposes: Movement In funds Incomlng Rasources Balance at 31 resources èxpended March 2024 Balan¢• at 1 April 2023 United Sl Savlours Fund 2.100 12.100) 2,100 12,1001 17 Operatlrtg lease commltmènts At the reporting end d8t6 the Charlty had outstandlng commitments for lulure minimum lease payments under non-caneelEable operatlng leases. which fall due as follows.. 2024 2023 Within one year Beeen iwo and five years 12,948 487 23,948 13,435 13.435 37.383 The operating leases rèpresent leases of telephone equipment frorn third parties and rant of premises. 19
CALM MEDIATION (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Related paity trnn8actiorts During the year payments of £33712023.. £2,938) and £2.22812023-. £675) were made lo Tra¢ey Adamson and Ralph Strang, Tnjstee's of the Ch8rty, for servicès provided lo th8 Charity. In addition, payments of £675 (2023.. £nill were made lo Lion Lillgalion Limited, a company controlled by Trustee Nikki Edwards, and £2.813 12023.. £nill was paid lo Buming Amber Production$ Ltd, a cornpany controlled by Trustee Mirka lthjnar. Again, these payments related to services provided to the Chafity. All payment5 were made on an arms length commercial bas18 for serv?ces separate from the Trustee Tole performed. and they were aulhori8ed by the other Trustees a5 necessary. Included In creditors at thè year end are amounts owed to Tracey Adamson for services to the Charity of £N 12023.. £338}. 19 Controlling paity The charity is ¢ontrolled by the Irustees. 20 Cash generated from operntlons 2024 2023 SUrU51(défi¢rtl foT th8 year 7,198 144,0611 Adjustmen15 for.. Inveslrnent income recognlsod in slalemènt of financial actNlties L085 on disposal of tangible fixed 88s8ts Depreryatson and Imp8irment of tsngibte fixed as$4ts 126) 101 1,022 1350) 2.851 Movemènts in worklng eapital: Decreasel{increasel in debtors {Decreasel in ¢r8ditors Increase in deferred incomo 5,983 12,9001 14,185 (24.4501 117,IN31 Cash g4nerated froml{absorbed by) oporntion 25,563 (75.4131 21 Analysts of changes In nèt funds The Charity had no det>t during the year.