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2022-03-31-accounts

Trustees’ Annual Report for the period

From 1 April 2021 to 31 March 2022

Charity name: The Brighton and Hove Independent Mediation Service

Charity registration number: 1181888

Objectives and Activities

SORP
reference
Summary of the purposes of the
charity as set out in its governing
document		 Para 1.17 1) To provide,promote and facilitate for the public
benefit of the public, the provision of mediation and
other forms of conflict resolution services for persons,
organisations and groups who are involved in dispute
or interpersonal conflict
2) To advance the education of the public, methods of
mediation and conciliation and the nature and causes
of such disputes and the means to manage them.
Summary of the main activities in
relation to those purposes for the
public benefit, in particular the
activities, projects or services
identified in the accounts.		 Para 1.17
and 1.19		 The main activities the charity undertook for the public
benefit during the period of this report were:
•
Community Mediation. We provided mediation
and one-to-one conflict resolution support to
around 300 members of our community.
•
Workplace Mediation. We facilitated workplace
mediations in four voluntary or statutory
organisations.
•
Training. We provided training to local
university students and to staff from local
statutory organisations and volunteers from
local voluntary organisations.
Statement confirming whether the
trustees have had regard to the
guidance issued by the Charity
Commission on public benefit		 Para 1.18 We affirm that all our activities are undertaken with
due to regard to the guidance issued by the Charity
Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP
reference
Policy on grant making Para
1.38		 N/A
Policy on social investment
including program related
investment		 Para
1.38		 N/A
Contribution made by
volunteers		 Para
1.38		 Thirty-five volunteer mediators delivered the majority of
our conflict resolution services during the year, providing
skilled listening support and empowering people to
peacefully manage and resolve disputes in their
community.
Other

Achievements and Performance

SORP
reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para
1.20		 BHIMS handled a 15% increase in the number of
community referrals this year, despite the ongoing
pandemic and the restrictions in place. We offered our
conflict resolution support in 145community disputes
referred to us by Sussex Police, Brighton and Hove City
Council, Lewes District Council, Southern Housing Group
and Clarion Housing Association. The majority of the
members of the public who were willing and able to
engage with us experienced a significant improvement in
their situation.
During the year we facilitated fiveworkplace mediations
involving staff in local statutory and voluntary sector
organisations, including cases between individuals and
cases involving a whole team. These helped those
involved to achieve a shared understanding of how to
work comfortably together and put plans in place to do so.
On thetrainingfront, we provided mediation skills
workshops to 40 students at a local University, delivered
support sessions to local authority workplace mediators,
and conflict coaching training to volunteer mediators in
mediation services across Sussex.
We continued to maintain good engagement with our
volunteer community mediators during the year through
regular video peer support sessions.
We bid successfully for grant funding from the Sussex
Community Foundation. This has helped us improve our
engagement with minority communities in our area, the
effectiveness or our casework operation and to purchase
equipment to make our facilities more Covid-safe.
Taken together these activities have made a significant
contribution to reducing and repairing the harm caused by
conflict in our area.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives Para 1.41 set Performance of fundraising Para 1.41 activities against objectives set Investment performance against Para 1.41 objectives Other

Financial Review

Review of the charity’s financial
position at the end of the period		 Para
1.21		 At the end of the reporting period BHIMS’s income
from charitable activities was £108,597 and total
expenditure on charitable activities was £98,241.
Net income from the year was £10,356, and
£65,184 was brought forward from 2020/21. Total
funds carried forward at the year-end were £75,540.
Statement explaining the policy for
holding reserves stating why they
are held		 Para
1.22		 Our policy is to hold six months running costs in
reserve, to help us manage unexpected losses of
income and increases in expenditure.
Amount of reserves held Para
1.22		 £75,540
Reasons for holding zero reserves Para
1.22		 N/A
Details of fund materially in deficit Para
1.24		 N/A
Explanation of any uncertainties
about the charity continuing as a
going concern		 Para
1.23		 N/A

Additional information (optional)

You may choose to include further statements where relevant about:
The charity’s principal sources of
funds (including any fundraising)		 Para
1.47		 Our principal sources of funding in 2021-22 were
Brighton and Hove City Council, Lewes District
Council, Sussex Police and Crime Commissioner,
Southern Housing Group, Clarion Housing
Association and the Sussex Community
Foundation.
Investment policy and objectives
including any social investment
policy adopted		 Para
1.46		 N/A
A description of the principal risks
facing the charity		 Para
1.46		 The principal risks we face are a loss of income
from key funders and high levels of inflation
affecting our costs.
Other

Structure, Governance and Management

Description of charity’s trusts: N/A
Type of governing document
(trust deed, royal charter)		 Para
1.25		 We have adopted the Charity Commission’s
‘association’ model constitution for Charitable
Incorporated Organisations.
How is the charity constituted?
(eg unincorporated association, CIO)		 Para
1.25		 Charitable Incorporated Organisation.
Trustee selection methods including
details of any constitutional provisions
eg election to post or name of any
person or body entitled to appoint one
or more trustees		 Para
1.25		 All serving trustees, apart from Barbara Hill,
were reappointed at the AGM in November
2021. Barbara Hill was appointed in March
2022.
Additional information (optional)
You may choose to include further statements		 Additional information (optional)
You may choose to include further statements		 where relevant about:
Policies and procedures adopted for
the induction and training of trustees		 Para
1.51
The charity’s organisational structure
and any wider network with which the
charity works		 Para
1.51
Relationship with any related parties Para
1.51		 BHIMS has a consortium agreement with
three other mediation charities in Sussex:
West Sussex Mediation Service, Hasting
and Rother Mediation Service and Mediation
Plus. This supports all services to deliver
consistent high-quality services across the
county and enables us to bid collectively for
Sussex-wide contracts, such as the one we
have with Sussex Police and Crime
Commissioner.
Other

Reference and Administrative details

Charity name The Brighton and Hove Independent Mediation Service
Other name the charity uses BHIMS
Registered charity number 1181888
Charity’s principal address Lower Ground Floor, Ecclesden
Grove Hill
Brighton
BN2 3EH

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole year Name of person (or
body) entitled to appoint
trustee (ifany)
Adrian Black Chair Members/Trustees
SusyTaylor Treasurer Members/Trustees
Sue Regi Vice Chair Members/Trustees
Leo Littman Members/Trustees
Sophie Clifford Members/Trustees
EmilyJames Members/Trustees
Barbara Hill From 1 March 2022 forwards. Members/Trustees

– Corporate trustees names of the directors at the date the report was approved

Director name N/A

Name of trustees holding title to property belonging to the charity

Trustee name **Dates acted if not for whole year **
N/A

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser N/A

Name of chief executive or names of senior staff members (Optional information)

Kathy Whitestone (CEO)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Adrian Black Position (eg Chair Secretary, Chair, etc)

----- Start of picture text -----
Date
1 November 2022
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BRIGHTON AND HOVE INDEPENDENT MEDIATION SERVICE FINANCIAL ACCOUNTS 2021-22

CONTENTS PAGE
1. INDEPENDENT EXAMINER'S REPORT TO THE 2
TRUSTEES
2. STATEMENT OF FINANCIAL ACTIVITIES FOR 3
THE YEAR ENDED 31 MARCH 2022
3. BALANCE SHEET 31 MARCH 2022 4
4. NOTES TO THE FINANCIAL STATEMENTS FOR 5
THE YEAR ENDED 31 MARCH 2022
5. DETAILED STATEMENT OF FINANCIAL 13
ACTIVITIES FOR THE YEAR ENDED
31 MARCH 2022

1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

Independent examiner's report to the trustees of The Brighton & Hove Independent Mediation Service

I report to the charity trustees on my examination of the accounts of The Brighton & Hove Independent Mediation Service (the Trust) for the year ended 31 March 2022.

Responsibilities and basis 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 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 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 Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD

Date: 19 OCTOBER 2022

2

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
-
Charitable activities
Mediation services 4
64,695
Investment income
3
12
Total
64,707
EXPENDITURE ON
Charitable activities
5
Mediation services 6
54,350
NET INCOME/(EXPENDITURE)
10,357
Transfers between funds
14
(1)
Net movement in funds
10,356
RECONCILIATION OF FUNDS
Total funds brought forward
65,184
TOTAL FUNDS CARRIED FORWARD 14
75,540		 Restricted
funds
£
-
43,890
-
43,890
43,891
(1)
1
-
-
-		 2022
Total
funds
£
-
108,585
12
108,597
98,241
10,356
-
10,356
65,184
75,540		 2021
Total
funds
£
622
94,917
37
95,576
97,967
(2,391)
-
(2,391)
67,575
65,184

3

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

BALANCE SHEET 31 MARCH 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
11
1,430
-
CURRENT ASSETS
Debtors
12
12,612
-
Cash at bank and in hand
64,882
-
77,494
-
CREDITORS
Amounts falling due within one year
13
(3,384)
-
NET CURRENT ASSETS
74,110
-
TOTAL FIXED ASSETS PLUS NET
CURRENT ASSETS
75,540
-
NET ASSETS
75,540
-
FUNDS
14
Unrestricted funds
TOTAL FUNDS		 2022
Total
funds
£
1,430
12,612
64,882
77,494
(3,384)
74,110
75,540
75,540
75,540
75,540		 2021
Total
funds
£
2,430
2,847
66,971
69,818
(7,064)
62,754
65,184
65,184
65,184
65,184

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. A Black - Trustee

4

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The Financial Statements of the charity, which is a public benefit under FRS102, have been prepared in accordance with the Charities SORP (FRS102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)': 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 with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The Brighton and Hove Independent Mediation Service meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees have taken advantage of the various sources of Government support during the COVID-19 pandemic and consider that it will not have a significant impact on the charity's ability to continue trading. Income from trading activities is expected to reduce due to the lockdown conditions and steps are being taken to make cost savings. The trustees regard any impact to be short term rather than affecting the charity's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Incoming resources from generated funds

Grants/sponsorship/donations are recognised in incoming resources in the year in which they are receivable, except as follows:

Investment income is recognised on a receivable basis.

Incoming resources from charitable activities

Project specific funding - when donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

Voluntary income

Voluntary income received by way of donations and gifts is included in incoming resources when receivable. The value of services provided by volunteers has not been included.

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 measured reliably. Expenditure is accounted for on an accruals basis including irrecoverable VAT and had been classified under headings that aggregate all costs 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.

5

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Individual fixed assets costing £100 or more are capitalised at cost.

Depreciation is provided at annual rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Computer equipment - 3 years straight line basis. Fixtures & Fittings - 4 years straight line basis.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Funds held by the charity are either -

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Service Level Contract –
Brighton and Hove City Council

Mediation services
Service Level Contract -
Other

Mediation services
Training income
Mediation services
Workplace mediation
Mediation services
Grants
Mediation services		 2022
£
-
2022
£
12
2022
£
34,800
21,355
2,450
6,090
43,890
108,585		 2021
£
622
2021
£
37
2021
£
35,000
10,120
1,450
4,000
44,347
94,917

6

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2022

4. INCOME FROM CHARITABLE ACTIVITIES - continued

Grants received, included in the above, are as follows:

Sussex Police - Office of Police and Crime Commissioner
Brighton and Hove City Council - Homeless Prevention
Sussex Community Foundation - Coronavirus Fund
Lottery Fund - Coronavirus
Brighton and Hove Community Works
5.
CHARITABLE ACTIVITIES COSTS




Mediation services
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Salaries (Note 8)
Professional charges
Office expenses
Other expenses
Promotions
Bank charges
Subscriptions
Training
Utilities
Mediation expenses
Consultancy fees
Depreciation		 2022
2021
£
£
18,930
16,747
20,000
18,000
4,500
4,900
-
4,700
460
-
43,890
44,347
Direct
Direct
Costs (see Costs (see
note 6)
note 6)
£
£
98,241
97,967
2022
2021
£
£
86,676
84,242
960
850
3,892
5,541
546
651
213
1,283
96
69
549
1,099
663
1,984
553
553
61
11
2,500
-
1,532
1,684
98,241
97,967

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

7

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2022

8. STAFF COSTS

Staff costs during the year amounted to the following:-

Gross Pay

Employers National Insurance
Redundancy
Employers Pension Contributions
Employment Allowance
 2022
£
82,784

4,460
2,070
1,362
(4,000)
86,676
 2021
£
82,926
3,656
-
1,318
(3,656)
84,242

The average number of employees was 7 (2021: 8).

The charity considers its key management personnel to be the trustees who receive no remuneration or benefits from the charity.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021)

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021) COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021) COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021)
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
622
-
Charitable activities
Mediation services
50,570
44,347
Investment income
37
-
Total
51,229
44,347
EXPENDITURE ON
Charitable activities
Mediation services
53,620
44,347
NET INCOME/(EXPENDITURE)
(2,391)
-
RECONCILIATION OF FUNDS
Total funds brought forward
67,575
-
TOTAL FUNDS CARRIED FORWARD
65,184
-		 Total
funds
£
622
94,917
37
95,576
97,967
(2,391)
67,575
65,184
53,620
(2,391)
67,575
65,184		 44,347
-
-
-

8

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

10. INDEPENDENT EXAMINATION

The Independent Examiners fee is £660 (2021 :£550).

11. TANGIBLE FIXED ASSETS

Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2021
214
5,274
Additions
309
223
At 31 March 2022
523
5,497
DEPRECIATION
At 1 April 2021
102
2,956
Charge for year
65
1,467
At 31 March 2022
167
4,423
NET BOOK VALUE
At 31 March 2022
356
1,074
At 31 March 2021
112
2,318
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
7,174
Accrued revenue
4,630
Prepayments and accrued income
808
12,612
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade creditors
43
Taxation and social security
-
Other creditors
3,341
3,384		 Totals
£
5,488
532
6,020
3,058
1,532
4,590
1,430
2,430
2021
£
-
2,847
-		 Totals
£
5,488
532
6,020
3,058
1,532
4,590
1,430
2,430
2021
£
-
2,847
-
6,020
3,058
1,532
4,590
1,430
2,430
2021
£
-
2,847
-
2,847
2021
£
382
869
5,813
7,064

9

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. MOVEMENT IN FUNDS

At 1.4.21
£
Unrestricted funds
General fund
65,184
Restricted funds
Brighton and Hove Community Works
-
TOTAL FUNDS
65,184
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Sussex Police
Brighton and Hove City Council
Sussex Community Foundation -
Coronovirus Fund
Brighton and Hove Community Works
TOTAL FUNDS
Comparatives for movement in funds (2021)
Unrestricted funds
General fund
TOTAL FUNDS		 Net
movement
in funds
£
10,357
(1)
10,356
Incoming
resources
£
64,707
18,930
20,000
4,500
460
43,890
108,597
At 1.4.20
£
67,575
67,575		 Transfers
between
At
funds
31.3.22
£
£
(1)
75,540
1
-
-
75,540
Resources
Movement
expended
in funds
£
£
(54,350)
10,357
(18,930)
-
(20,000)
-
(4,500)
-
(461)
(1)
(43,891)
(1)
(98,241)
10,356
Net
movement
At
in funds
31.3.21
£
£
(2,391)
65,184
(2,391)
65,184

10

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 51,229 (53,620) (2,391)
Restricted funds
Sussex Police 16,747 (16,747) -
Brighton and Hove City Council 18,000 (18,000) -
Lottery Fund - Coronovirus 4,700 (4,700) -
Sussex Community Foundation -
Coronovirus Fund 4,900 (4,900) -
44,347 (44,347) -
TOTAL FUNDS 95,576 (97,967) (2,391)

The purpose of each restricted fund was as follows:-

a) Sussex Community Foundation (£4,500)

The purpose of this grant was to fund outreach and development work, including training staff and volunteers, to facilitate better engagement with underrepresented sectors of our community, and improvements in the flexibility and accessibility of our services.

b) Sussex Police - Office of Police and Crime Commissioner (£18,930)

The purpose of this funding was to fund a free community mediation service across Sussex for cases referred by the Sussex Police. In addition, the Police were offered training and support on how to make appropriate referrals and how to encourage parties to engage.

c) Brighton & Hove City Council (£20,000)

The purpose of this grant, which has been provided by Brighton and Hove City Council, is to use mediation as a tool with people over the age of 25 to help reduce the risk of homelessness across Brighton and Hove. Trained volunteer mediators work with the people concerned, looking at alternatives to someone leaving home when the family ties break down.

d). Brighton and Hove Community Works (£460)

This purpose of the is grant was to fund the purchase of equipment to improve the safety of our staff, volunteers and members of our public in relation to COVID 19.

11

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

12

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Service Level Contract - Local Authority
Service Level Contract - RSL's (Residential)
Training income
Workplace mediation
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Salaries (Note 8)
Professional charges
Office expenses
Other expenses
Promotions
Bank charges
Subscriptions
Training
Utilities
Mediation expenses
Consultancy fees
Depreciation of tangible fixed assets
Total resources expended
Net income/(expenditure)		 2022
£
-
12
34,800
21,355
2,450
6,090
43,890
108,585
108,597
86,676
960
3,892
546
213
96
549
663
553
61
2,500
1,532
98,241
98,241
10,356		 2021
£
622
37
35,000
10,120
1,450
4,000
44,347
94,917
95,576
84,242
850
5,541
651
1,283
69
1,099
1,984
553
11
-
1,684
97,967
97,967
(2,391)

13

BRIGHTON AND HOVE INDEPENDENT MEDIATION SERVICE FINANCIAL ACCOUNTS 2021-22

CONTENTS PAGE
1. INDEPENDENT EXAMINER'S REPORT TO THE 2
TRUSTEES
2. STATEMENT OF FINANCIAL ACTIVITIES FOR 3
THE YEAR ENDED 31 MARCH 2022
3. BALANCE SHEET 31 MARCH 2022 4
4. NOTES TO THE FINANCIAL STATEMENTS FOR 5
THE YEAR ENDED 31 MARCH 2022
5. DETAILED STATEMENT OF FINANCIAL 13
ACTIVITIES FOR THE YEAR ENDED
31 MARCH 2022

1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

Independent examiner's report to the trustees of The Brighton & Hove Independent Mediation Service

I report to the charity trustees on my examination of the accounts of The Brighton & Hove Independent Mediation Service (the Trust) for the year ended 31 March 2022.

Responsibilities and basis 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 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 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 Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD

Date: 19 OCTOBER 2022

2

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
-
Charitable activities
Mediation services 4
64,695
Investment income
3
12
Total
64,707
EXPENDITURE ON
Charitable activities
5
Mediation services 6
54,350
NET INCOME/(EXPENDITURE)
10,357
Transfers between funds
14
(1)
Net movement in funds
10,356
RECONCILIATION OF FUNDS
Total funds brought forward
65,184
TOTAL FUNDS CARRIED FORWARD 14
75,540		 Restricted
funds
£
-
43,890
-
43,890
43,891
(1)
1
-
-
-		 2022
Total
funds
£
-
108,585
12
108,597
98,241
10,356
-
10,356
65,184
75,540		 2021
Total
funds
£
622
94,917
37
95,576
97,967
(2,391)
-
(2,391)
67,575
65,184

3

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

BALANCE SHEET 31 MARCH 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
11
1,430
-
CURRENT ASSETS
Debtors
12
12,612
-
Cash at bank and in hand
64,882
-
77,494
-
CREDITORS
Amounts falling due within one year
13
(3,384)
-
NET CURRENT ASSETS
74,110
-
TOTAL FIXED ASSETS PLUS NET
CURRENT ASSETS
75,540
-
NET ASSETS
75,540
-
FUNDS
14
Unrestricted funds
TOTAL FUNDS		 2022
Total
funds
£
1,430
12,612
64,882
77,494
(3,384)
74,110
75,540
75,540
75,540
75,540		 2021
Total
funds
£
2,430
2,847
66,971
69,818
(7,064)
62,754
65,184
65,184
65,184
65,184

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. A Black - Trustee

4

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The Financial Statements of the charity, which is a public benefit under FRS102, have been prepared in accordance with the Charities SORP (FRS102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)': 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 with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The Brighton and Hove Independent Mediation Service meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees have taken advantage of the various sources of Government support during the COVID-19 pandemic and consider that it will not have a significant impact on the charity's ability to continue trading. Income from trading activities is expected to reduce due to the lockdown conditions and steps are being taken to make cost savings. The trustees regard any impact to be short term rather than affecting the charity's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Incoming resources from generated funds

Grants/sponsorship/donations are recognised in incoming resources in the year in which they are receivable, except as follows:

Investment income is recognised on a receivable basis.

Incoming resources from charitable activities

Project specific funding - when donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

Voluntary income

Voluntary income received by way of donations and gifts is included in incoming resources when receivable. The value of services provided by volunteers has not been included.

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 measured reliably. Expenditure is accounted for on an accruals basis including irrecoverable VAT and had been classified under headings that aggregate all costs 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.

5

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Individual fixed assets costing £100 or more are capitalised at cost.

Depreciation is provided at annual rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Computer equipment - 3 years straight line basis. Fixtures & Fittings - 4 years straight line basis.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Funds held by the charity are either -

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Service Level Contract –
Brighton and Hove City Council

Mediation services
Service Level Contract -
Other

Mediation services
Training income
Mediation services
Workplace mediation
Mediation services
Grants
Mediation services		 2022
£
-
2022
£
12
2022
£
34,800
21,355
2,450
6,090
43,890
108,585		 2021
£
622
2021
£
37
2021
£
35,000
10,120
1,450
4,000
44,347
94,917

6

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2022

4. INCOME FROM CHARITABLE ACTIVITIES - continued

Grants received, included in the above, are as follows:

Sussex Police - Office of Police and Crime Commissioner
Brighton and Hove City Council - Homeless Prevention
Sussex Community Foundation - Coronavirus Fund
Lottery Fund - Coronavirus
Brighton and Hove Community Works
5.
CHARITABLE ACTIVITIES COSTS




Mediation services
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Salaries (Note 8)
Professional charges
Office expenses
Other expenses
Promotions
Bank charges
Subscriptions
Training
Utilities
Mediation expenses
Consultancy fees
Depreciation		 2022
2021
£
£
18,930
16,747
20,000
18,000
4,500
4,900
-
4,700
460
-
43,890
44,347
Direct
Direct
Costs (see Costs (see
note 6)
note 6)
£
£
98,241
97,967
2022
2021
£
£
86,676
84,242
960
850
3,892
5,541
546
651
213
1,283
96
69
549
1,099
663
1,984
553
553
61
11
2,500
-
1,532
1,684
98,241
97,967

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

7

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2022

8. STAFF COSTS

Staff costs during the year amounted to the following:-

Gross Pay

Employers National Insurance
Redundancy
Employers Pension Contributions
Employment Allowance
 2022
£
82,784

4,460
2,070
1,362
(4,000)
86,676
 2021
£
82,926
3,656
-
1,318
(3,656)
84,242

The average number of employees was 7 (2021: 8).

The charity considers its key management personnel to be the trustees who receive no remuneration or benefits from the charity.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021)

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021) COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021) COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2021)
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
622
-
Charitable activities
Mediation services
50,570
44,347
Investment income
37
-
Total
51,229
44,347
EXPENDITURE ON
Charitable activities
Mediation services
53,620
44,347
NET INCOME/(EXPENDITURE)
(2,391)
-
RECONCILIATION OF FUNDS
Total funds brought forward
67,575
-
TOTAL FUNDS CARRIED FORWARD
65,184
-		 Total
funds
£
622
94,917
37
95,576
97,967
(2,391)
67,575
65,184
53,620
(2,391)
67,575
65,184		 44,347
-
-
-

8

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

10. INDEPENDENT EXAMINATION

The Independent Examiners fee is £660 (2021 :£550).

11. TANGIBLE FIXED ASSETS

Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2021
214
5,274
Additions
309
223
At 31 March 2022
523
5,497
DEPRECIATION
At 1 April 2021
102
2,956
Charge for year
65
1,467
At 31 March 2022
167
4,423
NET BOOK VALUE
At 31 March 2022
356
1,074
At 31 March 2021
112
2,318
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
7,174
Accrued revenue
4,630
Prepayments and accrued income
808
12,612
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade creditors
43
Taxation and social security
-
Other creditors
3,341
3,384		 Totals
£
5,488
532
6,020
3,058
1,532
4,590
1,430
2,430
2021
£
-
2,847
-		 Totals
£
5,488
532
6,020
3,058
1,532
4,590
1,430
2,430
2021
£
-
2,847
-
6,020
3,058
1,532
4,590
1,430
2,430
2021
£
-
2,847
-
2,847
2021
£
382
869
5,813
7,064

9

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. MOVEMENT IN FUNDS

At 1.4.21
£
Unrestricted funds
General fund
65,184
Restricted funds
Brighton and Hove Community Works
-
TOTAL FUNDS
65,184
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Sussex Police
Brighton and Hove City Council
Sussex Community Foundation -
Coronovirus Fund
Brighton and Hove Community Works
TOTAL FUNDS
Comparatives for movement in funds (2021)
Unrestricted funds
General fund
TOTAL FUNDS		 Net
movement
in funds
£
10,357
(1)
10,356
Incoming
resources
£
64,707
18,930
20,000
4,500
460
43,890
108,597
At 1.4.20
£
67,575
67,575		 Transfers
between
At
funds
31.3.22
£
£
(1)
75,540
1
-
-
75,540
Resources
Movement
expended
in funds
£
£
(54,350)
10,357
(18,930)
-
(20,000)
-
(4,500)
-
(461)
(1)
(43,891)
(1)
(98,241)
10,356
Net
movement
At
in funds
31.3.21
£
£
(2,391)
65,184
(2,391)
65,184

10

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 51,229 (53,620) (2,391)
Restricted funds
Sussex Police 16,747 (16,747) -
Brighton and Hove City Council 18,000 (18,000) -
Lottery Fund - Coronovirus 4,700 (4,700) -
Sussex Community Foundation -
Coronovirus Fund 4,900 (4,900) -
44,347 (44,347) -
TOTAL FUNDS 95,576 (97,967) (2,391)

The purpose of each restricted fund was as follows:-

a) Sussex Community Foundation (£4,500)

The purpose of this grant was to fund outreach and development work, including training staff and volunteers, to facilitate better engagement with underrepresented sectors of our community, and improvements in the flexibility and accessibility of our services.

b) Sussex Police - Office of Police and Crime Commissioner (£18,930)

The purpose of this funding was to fund a free community mediation service across Sussex for cases referred by the Sussex Police. In addition, the Police were offered training and support on how to make appropriate referrals and how to encourage parties to engage.

c) Brighton & Hove City Council (£20,000)

The purpose of this grant, which has been provided by Brighton and Hove City Council, is to use mediation as a tool with people over the age of 25 to help reduce the risk of homelessness across Brighton and Hove. Trained volunteer mediators work with the people concerned, looking at alternatives to someone leaving home when the family ties break down.

d). Brighton and Hove Community Works (£460)

This purpose of the is grant was to fund the purchase of equipment to improve the safety of our staff, volunteers and members of our public in relation to COVID 19.

11

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

12

THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Service Level Contract - Local Authority
Service Level Contract - RSL's (Residential)
Training income
Workplace mediation
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Salaries (Note 8)
Professional charges
Office expenses
Other expenses
Promotions
Bank charges
Subscriptions
Training
Utilities
Mediation expenses
Consultancy fees
Depreciation of tangible fixed assets
Total resources expended
Net income/(expenditure)		 2022
£
-
12
34,800
21,355
2,450
6,090
43,890
108,585
108,597
86,676
960
3,892
546
213
96
549
663
553
61
2,500
1,532
98,241
98,241
10,356		 2021
£
622
37
35,000
10,120
1,450
4,000
44,347
94,917
95,576
84,242
850
5,541
651
1,283
69
1,099
1,984
553
11
-
1,684
97,967
97,967
(2,391)

13