REGISTERED CHARITY NUMBER: 1166947
Report of the Trustees and
Unaudited Financial Ststements for the Year Ended 31 March 2024
for
Family Medlation Cymru
BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Family Mediation Cymru
Contents of the Flnancial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 16
Detailed Statement of Financial Activities
17 to 18

Family Mediation Cymru
Report of the Trustees
for the Year Ended 31 March 2024
The trustees present their report with the financial statements of the charity for the year ended
31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 20.19).
OBJECTIVES AND ACTIVITIES
To preserve and protect the health both mental and physical of adults and children predominately,
but not only in Wales, in particular but not exclusively by..
Providing mediation and conciliab'on to alleviate hardship and distress
caused by thebreakdown of marriage and family relationships.,
Providing information about mediation and conciliation ServI￿S to raise
awareness in thewider community., and
To undertake other forms of mediation as the trustees see fit for the
benefit of thecommunity.
b)
The charity's activities commenced in 2017, largely succeeding those of Family Mediation Cardiff
(no. 515222). Contracts and all employees and assets were transferred to Family Mediation
Cymru, and Family Mediation Cardiff was closed in 2019120.
This Servi￿ is of public benefit, both through being available to the general public, including clients
who are eligible for public funding, and because it is of wider benefit in promoting policy objectives
to reduce the effects of conflict, emotional harm and financial pressures on farnilies dealing with
relationship breakdown.
The Trustees confirm that they have complied with the requirements of section 4 of the Charities
Act 2011 to have regard to the public benefit guidance published by the Charity Commission for
England and Wales.

Family Mediation Cymru
Report of the Trustees
for the Year Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Family Mediation Cymru is a charitable incorporated organisation that provides family mediation
servicès to Cardiff, Newport and surrounding areas. The Charity does not have any trading
subsidiaries.
The impact of the pandemic of .2020 and 2021 on demand for mediation is difficult to assess.
Whilst the strain imposed on family relationship by the pandemic would be thought to increase
divorce, other factors such as the functioning of the family courts and the UK Government's
voucher scheme also have an effect on demand for mediation. One impact which has endured is
the way services are provided online which is now how the majority of mediation is carried out.
Originally online provision, as opposed to face to face meetings, was done for social distancing,
but this has continued and for many clients is the preferred way to conduct mediation. Gradually
demand for services increased such that 2022123 generated a surplus compared to the previous
year's breakeven position and Family Mediation Cymru has continued with a surplus for 2023124
although at a reduced level. The UK government voucher scheme has enabled more people to use
mediation, which is a positive, but the scheme itself placed additional demands on administration.
Critical to the provision of mediation to m￿t demand has been the need for more mediators,
Family Mediation Cymru has managed to develop trained mediation internally but the need for
more trained mediators to be recruited continues to be ongoing issue.
There were no serious incidents that required reporting to the Charity Commission during 2023124.
All eligible staff have had a Disclosure and Barring servi￿ {DBS) check.
FINANCIAL REVIEW
The primary sources of funding were Legal Aid Agency (LAA), and fee paying clients. Fee paying
clients are those who are not eligible for public funding under the contract with the LAA, and are
charged a rate calculated in accordance with their personal income, as agreed by the Trustees.
The Charity does not work with a professional fund raiser nor work with a commercial participator.
The Charity did not receive any income in this accounting period from outside the UK.
Expenditure is primarily salaries of mediators and support staff providing mediation seNices with
associated running expenses. Excluding Trustees, the Charity did not employ volunteers.
The accounts show a surplus at 31st March 2024 of £4,668 (2022123.. surplus £12,668) on total
income of £251,720 (2022123.. £233,131). This has enabled the unrestricted reserve balan￿ to
increase to £61,101 held at 31st March 2024. The Charity has a policy to keep in reserve sufficient
funds to cover three months expenditure which would be approximately £63,000 and therefore this
was within tolerable limits for 2023124.
Comparison of finances 2021122 to 2022123 showed a 190/0 increase in income compared to an
increase of 12% in expendtture. For 2023124 this growth had slowed to approximately 80/0 for
income and 12 % for expenditure. If the organisation can continue to generate surplus then this can
be used to expand and improve services.
A risk assessment of the Servi￿ is reviewed by the Trustee management committee, including
such matters as child protection, staff issues, financial safeguards, and the resenies policy.
Professional Indemnity Insurance for Staff and Trustees is in place. There were no expenses paid
to Trustees during the year.

Family Mediation Cymru
Report of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Gharity is a Charitable Incorporated Organisation and is governed by its constitution. The
Charity holds an annual General Meeting and usually has four Management Meetings per annum
at which the Service Director presents reports. The Charity operates from its offices at 7 Guildford
Street, Cardiff and setves the community of Cardiff and the surrounding areas.
Appointment of new Trustees, subsequent to initial Trustee appointments, is for a term of 3 years.
Appointment of any new Trustees is made by existing Trustees at an annual meeting.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1166947
Principal address
7 Guildford Street
Cardiff
CF10 2HL
Trustees
Mr P Munkenbeck
Mrs T Hughes (resigned 171912024)
Mrs J Doughty
Ms C Wallace
Ms R Beaumont-walker (appointed 51312024)
Mr D B James (appointed 171912024)
Service Director
Helen Johnson
Independent Examiner
Nicholas Toye FCA
BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA
Bankers
HSBC Bank plc
15 Churchill Way
Cardiff
CF10 2HD

Family Mediation Cymru
Report of the Trustees
for the Year Ended 31 March 2024
PLANS FOR FUTURE PERIODS
The UK Government policy direction has remained to increase mediation. The Government
response in January 2024 to the consultation supporting earlier resolution of private family law
arrangements was a commitment to continue with the voucher scheme. Also to adopt measures to
enable child inclusive mediation and to remove exemptions to increase the number of MIAMS.
These measures ought to increase demand for mediation. The recruitment and training of
professional qualified mediators remains a key objective to meet demand. There is also the
potential to offer seNices such as training where there is capacity in the office accommodation.
The Charity will therefore continue to provide mediation services to the communities of Cardiff,
Newport and the surrounding areas and hope to maintain and increase our service provision.
Given the online nature of much of mediation now, if provision is available then opportunities
further afield for expanding the service will be considered.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts
and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to
prepare financial statements for each financial year which give a true and fair view of the state of
affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure, of the charity for that period. In preparing those financial statements, the
trustees are required to
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charity SORP,.
make judgements and estimates that are reasonable and prudent.,
prepare the financial statements on the going con￿rn basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to ensure
that the financial statements comply with the Charities Act 2011, the Charity (Accounts and
Reports) Regulations 2008 and the provisions of the trust deed. 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.
The trustees are responsible for the maintenance and integrity of the Fharity and financial
information included on the charity's website.
Approved by order of the board of trustees on l.q-.tL TCVL ZOL
behalf by..
and signed on its
Mr P Munkenbeck- Trustee

Independent Examinerfs Report to the Trustees of
Family Mediation Cymru
Independent examiner's report to the trustees of Family Mediation Cymru
I report to the charity trustees on my examination of the accounts of Family Mediation Cymru (the
Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordan￿ with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the
Act and in carrying out my examination I have followed all applicable Directions given by the
Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's ststement
Since your charity's gross income ex￿eded £250,000 your examiner must be a member of a listed
body. I can confirm that l am qualified to undertake the examination because l am a member of the
Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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..
accounting records were not kept in respect of the Trust as required by Section 130 of the
Act., or
the accounts do not accord with those records., or
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.
K) lof
Nicholas Toye FCA
BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA
Date..
1112f

Family Mediation Cymru
ststement of Financial Actlvities
for the Year Ended 31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fvnd
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,986
Charitable activities
Charitable activities
251.720
251,720
229,845
Other income
300
Total
251,720
251,720
233,131
EXPENDITURE ON
Charitable activities
Charitable activities
247,011
41
247,052
220,463
NET INCOMEI(EXPENDITURE)
4,709
(41)
4,668
12,668
RECONCILIATION OF FUNDS
Total funds brought forward
56,392
163
56,555
43,887
TOTAL FUNDS CARRIED FORWARD
61,101
122
61,223
56,555
The notes form part of these financial statements

Family Mediation Cymru
Balance Sheet
31 March 2024
2024
2023
Notes
FIXED ASSETS
Tangible assets
1,681
1,347
CURRENT ASSETS
Debtors
Cash at bank
12
27,900
46,234
32,454
43,797
74,134
76,251
CREDITORS
Amounts falling due within one year
13
(14,592)
(21,043)
NET CURRENT ASSETS
59,542
55,208
TOTAL ASSETS LESS CURRENT
LIABILITIES
61,223
56,555
NET ASSETS
61,223
56,555
FUNDS
Unrestricted funds
Restricted funds
15
61,101
122
56,392
163
TOTAL FUNDS
61,223
56,555
The financial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by..
Mr P Munkenbeck- Trustee
The notes form part of these financial statements

Family Mediation Cymru
Notes to the Financlal Ststements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordan￿ with the Charities SORP {FRS 102) 'Accounting and Reporting
by Charities- Statement of Recommended Practice applicable to charities preparing their
accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is reGognised in the Statement of Financial Activities once the charity has
entitlement to the fvnds.
The following specific policies are applied to particular categories of income..
i) Voluntary income is received by way of donations and is included in accounts when
re￿1Vable.
ii) Grants, where entitlement is not conditional on the delivery of a specific performan￿ by
the charity, are recognised when the charity becomes unconditionally entitled to the grant
which will normally be when the grant is actually received. Grants, where related to
performance and specific deliverables, are accounted for as the charity earns the right to
consideration by its performance. Deferred income represents grant monies re￿iVed for
future periods and released to incoming ￿sOurceS in the period to which it relates.
iii) Donated services and facilities are included at the value to the charity where this can be
quantified and are material.
iv) Investment income and all other income is recognised when receivable.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be rneasured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful lrfe.
Fixtures and fittings
25 % reducing balan
Taxation
The charity is exempt from tax on its charitable activities.
continued...

Family Mediation Cymru
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the
charity's pension scheme are charged to the Statement of Financial Activities in the period
to which they relate.
DONATIONS AND LEGACIES
2024
2023
Donations
2,986
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
Charitable activities
Charitable activities
Grants
Mediation Services
130.689
121.031
131,980
97,865
251,720
229,845
The Mediation ServI￿S are carried out as part of the direct charitsble activities of the charity
and are the primary purpose of trading.
Grants received, included in the above, are as follows:
2024
2023
Legal Aid Agency
Community Foundation in Wales
129,689
1,000
130,480
1,500
130,689
131,980
continued...

Family Mediation Cymru
Notes to the Financial Ststements - continued
for the Year Ended 31 March 2024
OTHER INCOME
2024
2023
Rental income
300
CHARITABLE ACTIVITIES COSTS
Direct
Costs (s
note 6)
Support
costs (see
note 7}
Totals
Charitable activities
234,572
12,480
247,052
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
2023
staff costs
Training
Insurance
Premises costs
Subscriptions
211,868
740
1,010
18,414
2,540
187,206
622
898
18,437
1,868
234,572
209,031
SUPPORT COSTS
Governance
costs
Other
Totals
Charitable activities
10,757
1.723
12,480
10
continued...

Family Mediation Cymru
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
SUPPORT COSTS- continued
Support costs, included in the above, are as follows..
2024
Charitable
activities
2023
Total
activities
Telephone
Postage and stationery
Sundry & cleaning expenses
Refreshments
IT costs
Advertising & publicity
Bank & card machine charges
VAT interest
Hire of equipment
Legal & professional fees
Depreciation of tangible fixed assets
Independent examiner fees
1,196
2,456
259
124
2.228
268
1,364
577
620
1,105
560
1,723
1,043
2,241
206
117
2,883
268
1,510
634
437
449
1,644
12,480
11,432
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024
nor for the year ended 31 March 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year
ended 31 March 2023.
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
195,918
6,379
9,571
171,920
6,794
8,492
211,868
187,206
The average monthly number of employees during the year was as follows:
2024
12
2023
Part-time and Full-time
No employees received emoluments in excess of £60.000.
11
continued...

Family Mediation Cymru
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,986
2.986
Charitable activities
Charitable activities
229,845
229,845
Other income
300
300
Total
233,131
233,131
EXPENDITURE ON
Charitable activities
Charitable activities
220,409
54
220,463
NET INCOMEI{EXPENDITURE)
12,722
(54)
12,668
RECONCILIATION OF FUNDS
Total funds brought fotward
43,670
217
43,887
TOTAL FUNDS CARRIED
FORWARD
56,392
163
56,555
12
continued...

Family Mediation Cymru
Notes to the Financial Ststements - continued
for the Year Ended 31 March 2024
11. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
At 1 April 2023
Additions
5,247
895
At 31 March 2024
6,142
DEPRECIATION
At 1 April 2023
Charge for year
3,900
561
At 31 March 2024
4,461
NET BOOK VALUE
At 31 March 2024
1,681
At 31 March 2023
1,347
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
other debtors
Prepayments
24,184
3,716
29,849
2,605
27,900
32.454
13
continued...

Family Mediation Cymru
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Taxation and social security
Other creditors
12,572
2,020
19,077
1,966
14,592
21,043
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
fund
Fixed assets
Current assets
Current liabilities
1,559
74,134
(14,592)
122
1,681
74,134
114,592)
1,347
76,251
{21,043)
61,101
122
61,223
56,555
15. MOVEMENT IN FUNDS
Net
movement
in funds
At 114123
At 3113124
Unrestricted funds
General fund
56,392
4,709
61,101
Restricted funds
Community Foundation in Wales
163
{41)
122
TOTAL FUNDS
56,555
4,668
61,223
Net movement in funds, included in the above are as follows..
Incoming Resources
resources
expended
Movement
in funds
Unrestrlcted funds
General fund
251,720
(247,011 }
4,709
Restricted funds
Community Foundation in Wales
(41)
(41)
TOTAL FUNDS
251,720
{247,052)
4,668
14
continued...

Family Mediation Cymru
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds At 3113123
At 114122
Unrestricted funds
General fund
43,670
12,722
56,392
Restricted funds
Community Foundation in Wales
217
(54)
163
TOTAL FUNDS
43,887
12,668
56,555
Comparative net movement in funds, included in the above are as follows..
Incoming Resources
resources
expended
Movement
in funds
Unrestricted funds
General fund
233,131
(220,409)
12,722
Restricted funds
Community Foundation in Wales
(54)
(54)
TOTAL FUNDS
233,131
{220,463}
12,668
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in ￿ndS At 3113124
At 114122
Unrestricted funds
General fund
43,670
17,431
61,101
Restricted funds
Community Foundation in Wales
217
(95)
122
TOTAL FUNDS
43.887
17,336
61,223
15
continued...

Family Mediation Cymru
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15. MOVEMENT IN FUNDS - continued
current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows:
Incoming Resources
resources
expended
Movement
in funds
Unrestricted funds
General fund
484,851
{467,420)
17,431
Restricted funds
Cornmunity Foundation in Wales
(95)
(95)
TOTAL FUNDS
484,851
<467,515)
17,336
16. RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 March 2024.
16

Family Mediation Cymru
Detsiled Statement of Financial Activities
for the Year Ended 31 March 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Donations
2,986
Charitable activities
Grants
Mediation Services
130,689
121,031
131,980
97,865
251,720
229,845
Other Income
Rental income
300
Totsl incoming resources
251.720
233,131
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Training
Insurance
Premises costs
Subscriptions
195,918
6,379
9,571
740
1,010
18,414
2,540
171,920
6,794
8,492
622
898
18,437
1,868
234,572
209,031
Support costs
Other
Telephone
Postage and stationery
Sundry & cleaning expenses
Refreshments
IT costs
Advertising & publicity
Bank & card machine charges
VAT interest
Carried forward
1,196
2,456
259
124
2,228
268
1,364
577
8,472
1,043
2,241
206
117
2,883
268
1,510
8,268
This page does not form part of the statutory financial statements
17

Family Mediation Cymru
Detailed Ststement of Financial Activities
for the Year Ended 31 March 2024
2024
2023
Other
Brought fomard
Hire of equipment
Legal & professional fees
Depreciation of tangible fixed assets
8.472
620
1,105
560
8,268
634
437
449
10,757
9,788
Governance costs
Independent examiner fees
1.723
1,644
Total resources expended
247,052
220,463
Net income
4,668
12,668
This page does not form part of the statutory financial statements
18