## **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
**----- End of picture text -----**
## **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:
- when donors specify that grants/donations given to the charity must be used in future accounting periods, the income is deferred until those periods.
- when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use are met.
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 -
- Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees
- Restricted funds - these are funds that 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 to particular restricted purposes.
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:
- when donors specify that grants/donations given to the charity must be used in future accounting periods, the income is deferred until those periods.
- when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use are met.
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 -
- Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees
- Restricted funds - these are funds that 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 to particular restricted purposes.
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