REGISTERED CHARITY NUMBER: 1166947 Report of the Trustees and Financial Statements for the Year Ended 31 March 2025 for Family Medlatlon Cymru BPU Limited Chartered Accountants Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA
Famlly Medlatlon Cymru Contents of the Flnanclal Statements for the Year Ended 31 March 2025 Page Report of the Trustees 1 to 4 Independent Examln8r's Report Statement of Flnancial Activltles Balance She8t Notes to the Financial Statements 8 to 15 Detailed Statement of Financial Activlties 16 to 17
Family Mediatlon Cymru Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the ch8rity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with th6 Financial Reporting Standard applicable in th8 UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES To preserve and protect the health both mental and physical of adults and children predomlnately, but not only in Wales, in particular but, not exclusively by: Providing mediation and conciliation to alleviate hardship and distress C8used by thebreakdown of marriage and family relationships; Providing inforrnation about mediation and conciliation serviGes to raise awareness in thewider community; and To und8rtak@ oth8r forms of mediation as the trustees see fil for th6 benefit of thecommunity. b) The charity's activities commenced in 2017, largely sUedIng 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 service is of public benefit, both through being available to the general public, including Glients who are eligible for public funding, and because it is of wider benefit in promoting policy objectives to reduce the effects of conflict, pmotional harm and financial pressures on families dealing wtth relationship breakdown. The Trustees confirm that they hdve complied wtt.h the requirements of section 4 of the Charities Acl 2011 to have regard Eo the public benefit guidance published by the Charity Commission for England and Wales.
Family Medlatlon Cym Report of the Trustees for tha Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Family Mediation Cymru is a charitable incorporated organisation that provides family mediation seNices to Cardiff, Newport and surrounding areas. Thè Charity d06s not hav& any trading subsidiaries. The impact of the pandemic of 2020 and 2021 on demand foi. 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 sch@m& 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 contlnued and for many clients is the preferred way to conduct mediation. Gradually demand for seNices increased suGh that 2022123 generated a surplus compared to the previous yearfs breakeven position and Famlly Medlation Cymru has continued wlth a sury)lus for 2024125 although at a redUd level. The UK government vouchar sGh8me has enabled more people to use mediation, whicli is a positive, but the scheme itself placed addltlonal demands on admlnistration. Critical to the provision of mediation to meet dernand 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. Tliere were no serious incidents that required reporting to the Charity Comml8sion durlng 2024125. All eligible staff have had a Disclosijre and Barring SeNice {DBS) check, FINANCIAL REVIEW The primary sourc68 of funding wer& Legal Aid Agency (L4A), and fee paying clients. Fep 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 th6 Trustees. The Charity does not work with a professioiial fund raiser nor work with a commercial partlGipator. The Charity did not receive any income in this accounting period from outside the UK. Expendituro is primarily salaries of mediators and support staff providing mediation services with associated running expenses. Excluding Trustees, the Charity did not amploy volunt8@rs. The accounts show a surplus at 31st Marc'h 2025 of £6,378 (2023124: surplus £4,668) on total IIICOn18 of £278,420 {2023124' £251,120). This has enablod the unrestricted reseNe balanco to increase to £67,509 held at 31st March 2025. The Charity has a policy to keep in reserve sufficient funds to cover three months expenditure which would bo approximately £68,000 and therefore this was within tolerable limits for 2024125. Comparison of finances 2022123 to 2023124 showed a 8 % increase in income compared to an increase of 120/0 in expenditure. For 2024125 this growth was approximat81y 10 % for income and 100/0 for expenditure. If the organisation can continue to generate surplus then this can be used to expand and improve services. A n'sk assessrnent of the service is reviewed by the Trustee management commiltee, inc,luding such matters as child protection, staff issues, financial safeguards, and the reserves policy. Professional Indemnity Insurance for Staff and Truslees is in place. There were no expenses paid to Trustees during the year.
Family Medlatlon Cymru Report of the Trusteas for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charfty is a Charitable Incorporated Organlsation and is governed by Its constitution. The Charity holds an annual General Meeting and usually has four Management Meetings per annum at which the Servlce Director presents reports. The Charlty operates from its offices at 7 Guildford Street, Cardiff and serves the community of Cardiff and the surrounding areas. Appointlll8nt of new Trustees, sijbsequent to initial Truste& appointments, is for a term of 3 years. Appointment of any new Trustees is made by exlstlng Trustees at an annual meeting. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty number 1166947 Principal address 7 Guildford Street Cardiff CF10 2HL I'rustees Mr P Munkenbeck Mrs T Hughes (resigned 171912024) Mrs J Douglity Ms C Wallace (resigned .141112025) Ms R B8aumont-Walker Mr D B James (appointed 171912024) Servlce Dlrector F-lelen Johnson Independent Examiner Nicholas Toye FCA BPU Limited Chartered Accountants Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA Bankers HSBC Bank plG 15 Churchill Way Cardiff CF10 2HD
Famlly Medlatlon Cymru Report of. the Trustees for the Year Ended 31 March 2025 PLANS FOR FUTURE PERIODS The UK Govemment policy direction has remained to increase mediatlon. The Government response in January 2024 to the consuttation supporting earlier resolution of prlvate family law arrangements was a commitment to continue with Ihe voucher scheme. Also to adopt measures to enable child Inclusive mediation and to remov6 exemptioiis to increase the number of MIAMS. These measures ought to increase demand for mediation. The recrultment and training of professional qualified medlators remains a key objectlve to me6t demand. There is also the potential to offer services such as training where there is capacity in the office accommodation. The Charity will thereforo coiitinue to provide mediation services to the communitles of Cardlff, 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 servlc8 will be considered. STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees are responsible ft)r preparing the Report of the Trustees and the financial statements In accordance with applicable law and Unlted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prartice). Chartty law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom G8nerally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair vlew of the sLate of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that perlod. In preparing those financial statements, the trustees are required to select suitable accounting policies and thpn apply Ihern consistently., obseN8 the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent. prepare the financial statements on Ihe going concern basis unless it is inappropriate to presume that the charity will continue in businpss. The trustees are responsible for keeping proper accounting records which disclos8 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 and The Charity (Accounts and Reports) Regulations 2008. 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. Approved by order of the board of trustees on behalf by: and signed on its Mr P Munkenbeck - TrLAStee
Independent ExamlneVs Report to the Trustees of Family Mediatlon Cymru Independent examiner's report to the trustees of Family Mediation Cymru I report to the charity Irusl865 on my examination of the accounts of Family M8dlatJon Cymru (the Trust} for thg year ended 31 March 2025. Rosponslblllties and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charitles Act 2011 ('the Act.). I report in r6spect of my examination of th6 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions gtven by the Charity Comrnission under SeGtion 145{5)(b) of th6 Act. Independent examiner's statement Slnce your charlty's gross income exc88d8d £250,000 your examiiier must be a member of a Ilstpd 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 w8re nol kept in respect of the Trust as required by Section 130 of the 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 Report5) 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 ¢,oncerns and have Lorn8 across no other matters in connection with the examlnation to which altention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 10 Nicholas Toye FCA BPU Limited Chartered Accountants .111.16
Famlly Medlatlon Cymru Slatement of Financial Activities for the Year Ended 31 March 2025 2025 2024 Total funds Total funds Notes NET INCOME RECONCILIATION OF FUNDS Total funds brought forward 61,223 56,554 TOTAL FUNDS CARRIED FORWARD 61,223 56,554 The notes form part of these financial ststements
Family Mediation Cymru Balance Sheet 31 March 2025 2025 2024 Total funds Total funds Notes CREDITORS Amounts falling due within on8 year 13 (5,671) (5,061) NET CURRENT ASSETS (5,671) (5,061) TOTAL ASSETS LESS CURRENT LIABILITIES (5,671) {5,061) NET ASSETSI(LIABILITIES) {5,671) (5,061) FUNDS Unrestricted funds Restrlcted funds Endowment fvnds 14 67,602 61,223 67,602 61,223 -6Tr,602- 61,223 TOTAL FUNDS 67,602 61.223 The financial statements were approved by the Board of Trustees and authorised for issue on ¥.1.7-/..ZQ.LT..... and were signed on its behalf by.. Mr P Munkenbeck- Trustee The iiotes form part of these financial statements
Family Nledlatlon Cymru Notes to the Flnanclal Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of preparing the financlal statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charit16s SORP (FRS 102) 'AcGounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparins their accounts in acrdance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) (eff8ctiv8 1 January 2019),, Financial Reporting Standard 102 The Flnancial Reporting Standard applicable in the UK and Republlc of Ir61and' and the Charities Act 2.011. The financial statements have been prepared under the historical cost convention. Income All inct)me. is recognised In the Statement of Financial Activities On the charity has entitlement to the fund8. The followinq specrfic policies are applied to particular categories of incom8: i) Voluntary income is received by way of donations and is included in accounts when receivable. ii) Grants, where entitlement is not conditional on the deltvery of a specific performance by the charity, are recognis6d when the charity becomes unconditionally entitled to the grant which will normally be when the grant is actually received. Grants, where related to P8rformance and specific deliverables, ar9 accounted for as the charity earns I'he right to consideration by its perfomiance. Deferred income represents grant monies received for future periods and released to incoming resources in the period to which it relates. iii) Donated services and facilities are included at the value to the charity where this can be quant'ified and are rTiaterial. iv) Inv6Strnenf 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 b8 required in settlement and t116 amount of the obligation can be measured reliably. Expenditure is accoLJnted 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 flxed assots Depreciation is provided at the following annual rates in ord8r to write off, each asset over its estimated useful life. Fixtures and fittings 25Q/o reducing balance Taxation The charity is exernpt from tax on its charitable activities. continued...
Family Mediation Cymru Notas to the Financial Statements - contlnued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Fund accounting Unrestricted funds can be used In accordance with the charitable objectives at the discretion of the trustees. Restrlcted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by tho donor or when funds are raised for particular restricted purposes. Penslon costs and other post-retirement benefits The charrty operales a defined contrfbution pension scheme. Contributions payable to the ch8rity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. t)ONATIONS AND LEGACIES 2025 2024 Gifts (3} INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activity The Mediation services are carried out as part of the direct charitable activrties of Ihe charity and are the primary purpose of trading. Grant.9 received, included in the above, are as follows: 2025 2024 continued...
Family Mediation Cymru Notes to th& Financial Statements - contlnued for the Year Ended 31 March 2025 RAISING FUNDS Raising donations andlggacles 2025 2024 Support costs 37,761 37,440 Investment management costs 2025 2024 Support costs 12,480 Aggregate amounts 113,283 62,400 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 6) Support costs (see note 7) Totals DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff costs Training Insuran Premlses costs Subscriptions 233,285 3,994 1,085 18,617 2,472 211,868 740 1,010 18,414 2,540 259,453 234,572 10 continued...
Famlly Medlatlon Cymru Notes to the Flnanclal Statements - continued for the Year Ended 31 March 2025 SUPPORT COSTS Govemance costs Other Totals Support costs, induded in the above, are as follows: 2025 Total activities 2024 Totsl activities Telephone Postage and stationery Sundry & cleaning expenses Refreshments IT costs Advertising & publlclty Bank & card machine charges VAT interest Hir8 of equiprnent Legal & professlonal fees Depreciation of tcingible fixed assets Independent examiner fees 1,297 2,064 463 193 2,798 268 1,809 1,196 2,456 259 124 2,228 268 1,364 577 620 1,105 560 1,723 620 610 432 2.033 12,587 12,480 TRUSTEES. REMUNERATION AND BENEFITS There were no I'rustees, remuneration or other benefits for the year ended 31 MarGh 2025 nor for the year ended 31 March 2024. Trustees. oxpenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. continued...
Famlly Medlatloii Cymru Notes to the Financial Ststements - continued for the Year Ended 31 March 2025 STAFF COSTS 2025 2024 Wages and salaries Social security costs Other pension costs 213,379 9,729 10,177 195,918 6,379 9,571 233,285 211,868 The average rnonthly number of employe@s during the year was as follows.. 2025 12 2024 12 Part~time and Full-time No employees received emoluments in excess of £60,000. 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Totsl funds NET INCOME RECONCILIATION OF FUNDS Total funds brought fonmard 56,554 TOTAL FUNDS CARRIED FORWARD 56,554 12 continued...
Family Mediation Cymrii Notes to the Flnanclal Statements - contlnued for the Year Ended 31 March 2025 11. TANGIBLE FIXED ASSETS Fixtures and fittings COST At 1 April 2024 Additions 6.142 285 At 31 March 2025 6N27 DEPRECIATION At 1 April 2024 Charge for year 4,460 432 At 31 March 2025 4,892 NET BOOK VALUE At 31 March 2025 1,535 At 31 March 2024 1,682 12. DEBTORS: AMOUNTS FALLING DUE wri'HIN ONE YEAR 2025 2024 Other debtors Prepayments 24,719 3,321 24,184 3,716 28,040 27,900 13 continued...
Family Modiation Cymru Notes to the Financial Statements - contlnued for tha Year Ended 31 Dnarch 202a 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Taxation and social securÉty Other creditors 3,566 2,105 3,040 2,021 5,671 5,061 14. MOVEMENT IN FUNDS Net movement in funds At 3113125 At 114124 TOTAL FUNDS 61,223 6.379 67,602 Net movement in funds. included in the above are as follows.. Incoming Resources reSoUS expended Movement in funds TOTAL FUNDS 278,419 (272,040) 6,379 Comparatlves for movement in funds Net movement in funds At 3113124 At 114123 TOTAL FUNDS 56,554 4,669 61,223 Comparative net movement in funds, inc,luded in the above are as follows: Incoming Resources resources expended Movement in funds TOTAL FUNDS 251,721 (247,052) 4,669 14 continued..
Family Mediation Cymru Notas to the Financial Statements . continued for the Year Ended 31 March 2025 14. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined posltlon is as follows: Net movemgnt in funds At 3113125 At 114123 TOTAL FUNDS 56,554 11,048 67,602 A current year 12 months and prior year 12 months combined net movement in funds, inGluded in th6 abovp are as follows: Incoming Resources resources expended Movem6nt in funds TOTAL FUNDS 530,140 (519,092) 11,048 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. 15
Famlly Medlatlon Cymru Detailed Statement of Financial Activities ft•r the Year Ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacles Gifts (1) Charitable actlvltles Grants Mediation Servitss 141,106 137,314 130,689 121,031 278,420 251,720 Total incomlng resources 278,419 251,721 EXPENDITURE Charitable actlvltles INages Social security Pansions Training Insuran Premises costs Subscriptions 213,379 9,729 10,177 3,994 1,085 18,617 2,472 195,918 6.379 9.571 740 1,010 18,414 2,540 259,453 234,572 Support costs Other Telephone Postage and stationery Sundry & cleaning expenses R6freshments IT costs Advertising & publicity Bank & card machine charges VAT interest Hire of equipment Legal & professional fees Depreciation of tangible fixed assets 1,297 2,064 1.196 2,4of6 259 124 2,228 268 1,364 577 620 193 2,798 268 1,809 620 11 610 432 1,105 560 10,554 10,157 This page does not form part of the statiitory financial ststements 16
Fanilly Mediation Cymru Deta116d Statement of Flnanclal Actlvltlas for the Year Ended 31 March 2025 2025 2024 Oth8r Gov6rnanca costs Independent examiner fees 2,033 1,723 Total resourc6S 6xpended 272,040 247,052 Net income 6,379 4,669 This pagp does not form part of the statutory financial statements 17