CHARITY COMMISSION FOR ENGIAND AND WALES Trustees, Annual Report for the period From 1 April 2023 to 31 March 2024 Charlty name: The Brighton and Hove Independent Mediation Service Charity rogistration number: 1181888 Objectives and Activities SORP r•1 Summary of the purposes of the charity as set out in its governing document P•rn 1) To prov￿￿e. promote and facilitate for the 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 caus88 of such disputes and the means to manage them. Summary ofthe main activities in relation to those purposes for the publi¢ benefil, in particular the activi118s, projects or $8NIC88 identified in the accounts. Parn 1.17 The main activty the charity undertook for the public benefft during the period of this report was providing ommunity mediation and one-loryone conflict resolution support to around 220 members of our community. Statement confimiing whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Par8 1.18 14Ve affirm that all our activities are undertaken with due to regard to the guidance issued by the Charity Commission on public benefit. Additional infom)ation {optlonal) You ma choose to include further statements where relevant about: SORP refervne• NIA Policy on grant making Pw• NIA Policy on social investment including program related investment Para Around thirty volunteer mediators delivered the bulk of our confiict resolution services during the year, providing skilled listening support and empowering people to pe8￿fullY manage and resolve disputes in their ommun Contribution made by volunteers Other Achievements and Performance SQRP Summary of the main achievements of the charity, identrfying the drfference the charrty's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para BHIMS received 122 conflict resolLrtion referrals in 2023- 24. These were from Sussex Police, Bnghton and Hove City Council, Lewes Distrid Counal, Homes First, Southem Housing Group. In addition, we handled 2 work- place referrals and a referral under our Homes-for-ukraine contract with East Sussex County Coun¢il. Feedback from our service users show8d that BHIMS'S support led to people experiencing a significant ifflprovement in their situation. On the trainin front, we provided accredited Mediation Skills training to 8 new volunteers and 2 staff. We maintained engagement and improved the skills of our volunteer community mediators during the year through in- person and video peer support sessions. We worked alongside Brighton and Hove City Council lo pilot a Homeless Prevention inrtiative (Friends & Family Scheme) that launched at the end of 2024. We worked alongside our sister organisation Mediation Plus lo streamline the referral process for Sussex police officers by enabling r8f8rrals via their mobile devices. Taken together these activtties have made a significant contribLrtion to reducing and repairing the hami caused by confiict in our communrties. These achievements were set against a challenging year in terms of our staffing. We had vacanaes for significant parts ofthe year in both our senior management and casework team. Addltlonal Infomiatlon loptlonal) You ma ¢hoose to include further statements vthere relevant about.. Achievements against objectives set Para 1.41 Perfomance of fundraising activities a ainst ob'ectives s8t Investment Ferfonnance against ectives Pata 1.41 Other Financial Review Review of the Gharty's financial position at the end of the period 1.21 At the end of the reportsng period BHIMS'S income from charitable activities was £153,823 and total experKliture on Chantable aCtivrt￿S was £110,467. Net income from the year was £132,203. Total funds Carried forward at the year*nd were £110,173. Statement explaining the policy for holding reseN8S Stats'ng why they are held Para Our policy is to hold at least six months running costs in reserve, to help us manage unexpected losses of income and increases in exp8nditure. Amount of reserves held Para 1.22 £110,173 Reasons for holding zero reseN8s Para NIA Details of fund materially in defI￿t Par• 1.24 NIA Explanation of any uncertainties about the charity continuing as going ¢on¢ern P8r8 NIA Additional Inforniation (optional) You ma choose to include further statements where relevant aboui.. The charity's principal sources of funds (including any fundraising) Our principal sources of funding in 202&24 were Bfighlon and Hove City Council, Sussex Police and Crime Commissioner, East Sussex County Council, Lewes Distnct Council, Southern Housing Group, and Clarion Housing Asso¢iation. 1.47 Investment policy and objedive8 including any social inveslment policy adopted P•r8 BHIMS invests the re88tves it holds above the value of two month8 salari88 in the COIF Charrties Deposit Fund. A description of the prinopal risks facing the charity P¥r• 1.48 The principal risks we face are a loss of income from key funders and loss of highly skilled and knowledgeable memberJ of ¥taff. Other Structure, Governance and Management Description of charity's trusts.. NIA Type of goveming document (Irust deed, royal charter) Pa 1.35 We have adopted the Charity Commission's 'associabon' model constitution for Charitable Incorporated Organisations. How is the charity constituted? (eg unincorporated association, CIO) Charitable Incorporated Organisation. 1.25 Trustee selection methods including details of any constitutional provisions eg eledion to post or name of any Ferson or body entitled to appoint one or more trustees I trust8es are appointed or reappointed at the AGM. Para 1.25 Addltlonal information (optional You ma choose to include further statements where relevant about: Policies and procedures adopted for the inductlon and training of trustees Para 1.51 The ¢harity's organisational structure and any wider network wff(h which the charity works Paro 1 51 Relationship with any related parties Para BHIMS has a consortium agreement with Mediation Plus. (Mediation Plus now incorporates the fomer mediation charity West Sussex Mediation.) This agreement enables BHIMS and Mediation Plus to bid collectively for Sussex-wide contracts, such as the one we have with Sussex Police and Cnme C¢)mmissioner. other Reference and Admlnistrative detalls Charity name Other name the charity uses Registered charrty number Charity's principal address The Brighton and Hove Independent Mediation Service BHIMS 1181888 47, Ecclesden Grove Hill Brighton BN2 9NG Namos of the charity truste88 who managed the charity Trustee nam• Offke I any) Name of lor body) •r)tOVad to int trus ifan MeMberS￿rUste8S Membersrrrustees Membersrrrustees Dates acted rf not fwWhO￿ year Emily James Susy Taylor Sue Regi Leo Littman Sophie Clifford Barbara Hill Adrian Black Chair Resigned as trustee on 3016124 membe￿￿rusteeS Membersrrrustees members￿rUStees Resigned as trustee on 1110123 members￿rUStees 10 12 13 14 15 16 17 18 19 20 Cor orate Irustees - names of the directors at the date tha re Dir&¢tor nam• rtwasa roved NIA Name of trustees holding title to property LElonging to the chaTty Tru•tee nom• Dat•8 aCt•d If notforwhol• NIA Funds held as custodian trustees on behalf of others Description of the assets NIA held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian chanty's objects NIA Details of a￿an9ernents for safe Custody and segregation of such assets from the charity's own assets NIA Additional Infomiatlon loptlonal Name8 and addr08808 of advi3•rs Ioptlonal Infomiatlon) Type of Name Address adviser NIA Nome of chlef execulivo or nam￿ of $enlor staff membern (Optional Infomiatlon) Kathy Whitestone (CEO until 31 December 2023). Post vacant for rest of 2023-24. Exemptions from disclosure Reason for non￿lsCIoSUre of ke NIA rsonn81 detsils Other o tional information Declaratlons NIA Other o tional information NIA Declarations The tru8tw8 declare that thoy have approv￿ the truste•s' report above. Slgned on ￿half of the ¢h4rlty'$ tni$te•• Slgnaturels)_ Full namels) Leo Littman Poslllon (eg Secretary, Chair, etc f rtusf££ Date 21 November 2024 REGISTERED CHARTfY NUMBEIL. 1181888 REN FOB THE BRIGHTON & H.OVE IN￿D P.ENT MEDIATION SERVICE FI CRT LllNt•l at 24 Wellingtonia Court '￿ Closc Bngbton BNI 6TD THE BRIGirroN & HOVE INDEPEN MEDIATION s￿￿E cor4TENrs F THE FINANCIAL S FOR THE YEAR ENDE 2024 Report ofthe Truste IDdependent Ex8nth¢r'y Report S¢8t¢ment of Flnantlal A oth¢r rnatteTS in connection with the examination to which altcntiort should b¢ drnwn in this ryrt in order io ethle &pror￿Unders￿t￿jn8 of the accounts w be reach&1 Chn'$iopherRobth TylerFCA DChA FaE FI CRT Limited Flat 24 Wcllingtonia C￿urt Laine Clwe Brighton E&sl s￿&￿X BNI 6TD Dale.. ... THE BIUGHTON & HOVE INDEPE LATION SERVICE ST TEMENT OF FIN￿￿ FOR TH DED31M ACTIVITIE 2024 Total 2023 Tothl KNCOME AND ENDOWMEfas FROM Donation5 and legacies 70 70 10 ChArltable ¥tivitie8 M¢diatton serviccs 117,183 34J26 151509 122,840 Investment incom¢ 2244 2244 630 Tothi 119.497 MJ26 153.823 123,480 EXPENDrruRE ON Ch#rltabl¢ Actlvltles Mcdiation services 97.877 34J26 132203 110,467 NEI. INCOME 21.620 21,620 13,013 RECONCILtATION OF FUNDS TO1￿ fvnd5 brought forward 88553 88,553 75540 TOTAL FUNDS CARIUED FORWARD 110.173 110,173 88.553 Page 5 rHE BRIGHTON & HOVE INDEPEI¥DLNT MEDIATION SÈRVICE BALANCE SHE 31 ARCH 2024 2024 To 2023 Tots] fimds FIXED A&SETS Tatt8ible awts 733 733 1.392 CURRENT A&8ETS Debtors C88h at bank aThl in hlnd 12 23.250 106.560 23.250 l(h5.560 19,749 81,272 129.810 129,810 101,021 CREDITORS Amounts falling within ¢)ne ye 13 120J70) (20.3701 {13,8601 NET CURRENT ASSETS 109,440 109.440 87.161 TOTAL A&SKTS LE&$ CURRENT LIABILfTIES 110,173 110.173 88,553 NET ASSF.TS 110,173 110,173 88.553 Fuf4DS Unrestricted fiJnd8 14 110.173 88,553 TOTAL FUNDS 110.173 88,553 The ststements were approv￿ by the Botrd of Trttste￿ *Jd autI￿￿ed for issue .. and wert $i￿￿d on its behalf by". THE BRIGHTON & HOVE INDEPENDENT MEDIATION ERVICE TES TO THE ANCIAL STA FOR TH EAR ENDED 3 ACCOUNTING POLICILS Basts of preparing the fln•Ki•l ststements Th¢ FiDancial Stairments of tbc ehan'ty. wbich is a wblic benefit unts FRS102, have IMI prepared in awords￿£ with the chan'ti1￿ SORP (FRS102} Ac¢ouniing and Rewting by Charities.. Stat¢m¢nt of Recommended Pro¢¢ice applicable w chan.ties pjwanng their aecoullts iti a¢cordance witb tbe Financial Rew>rttiTrg Stsndard applicable it) the UK and Rqthlic of Ireland {FRS 1021 {effectiv¢ l January 2019),: Financial R¢portLng Standard 102 11)e Financial Rewrtin8 Standard appli¢abl¢ in the UK and Republic of Ireland, and the Charities Act 2011. The FirwIc￿l have been prwed under th¢ histQTieAI cost conveniion with the exception of investsnents which included at m&*et value, ￿ modified by the revaiuati¢)n of certain assets. The Brighton Ind Hove Indwd¢nt m￿l￿10n Sffviee meds the definition of a publie entity under FRS 102. A&sets and liabilities ar¢ initiauy r¢¢wi*d at hiswric41 ￿$t or ti¥n8action value unless oth¢TWiK Stated in the levant accounring pokny notds). The accounts are prepard in stulin& whi¢h is the fil￿tional cunew of the dwity. Monetary amounts in these accounts ar¢ Tounded to the Dearest £. The tsIL5t¢￿ ¢ODsid¢r that thcrc are tto Maten￿ atout the chth'tys &bility to continue as a 8oin8 eoneem. lrttome All Income is re¢0￿1￿ in the Ststement of Finanaal Aaiviti¢s coce th¢ eharÈty has entitlement to the fimd8, it is probable th&t the ithcorne will Ix re£¢1V￿ and the anwbunt be rnea$1￿ relthbly. Ineomirt8 resources from generawl fimd8 Graa￿SpOnsOrSill"p1dOnation$ are rttO8n￿d in in¢omI￿ regmrn in the year in wh￿h th¢y 8re r￿tIvabl< exc¢pi as follow5.. - when donoys specify thai gran￿dOnatiOns ￿V¢Tr to the elwity mwt be used in future accounting periods. the come is def¢￿ed until those ￿]¢)￿%. when donors itnposc ¢ondJ¢ions whi¢h have to be fiLlfill￿ beforc thc charity becomes ¢ntttled to use s￿h in¢om¢, the Lncome ￿ defe￿¢d and not included iti incottw r¢sour¢¢s unul the p[￿ondItiOnS foruse are md. Inves￿¢￿1 in¢om¢ i$ recognise￿ on a TeLtiV8ble Incoming resources from chantsble ￿tiVitieS PrUJ￿r ¥mlni Iluidu¥ . wlLCn ylfy thlli dotwionB gtwjty •r for particular teitrlctcd puTr05 whÈch do noi amount io pre4￿ndi￿on$ regarth'ng ¢ntitlemenL thi's incorne i$ included in incoming r¢sourceB of restricted when receivable. Volwitsry in¢om¢ Vo5untary income received by way of d(fflations and ￿li% is i￿]Ud￿ in iM)mTn8 rtsourcu WIM re¢eivabl¢. The value of s¢trvi¢u provided byvolunteer5 h&$ not been irth]de ExpeDditsre Liabilitie5 arr rcrosnised ￿ t￿p￿di1￿C &$ soon as thu¢ is a legal or Const￿Ve obligation committing the ch8nry io that ¢X￿dit￿[e, it is protrAblc that 8 tTansftr of ￿0￿orni¢ trwefjts will be requird in settle￿ent and thc amount of the obligation ran t* me&SU￿ reliably. Expendityjre ts account￿ for on an ￿[u21$ basis in¢ludJ"ng itTecoverable VAT and had been classifid undtt he*th"ngs aggTCgatc all costs related to tlie citegory. Where cannot k dire¢dy attributsd to wtieujar head￿&5 they have Ixen a]locai¢d to activitj¢5 OD ab&sis coThsistent with the ￿ of re￿￿ TAnglble fixed a55ets divi¢thJa] fix￿ 8ss¢ts costin8 £1(X) or nxjre are capitsJ]sd ￿ COSL tkpreciation is provided at 8nnu81 ratrs to wtite off the crtt residual value of each asset over its ¢xpKted lik as follows.. THE BRIGITfoN & HO r*tEDL4TION SERTrTCE NOTE FINANCIAL STATE EQR THE YEAR ENDED 31 MARCH 21)24 ACCOUNTING POLICIFS- continued Tanglble fixed Assets Computer equipmeni - 3 years straight lineb3sis. Fixtures & Fittin8s- 4 years Strdight lille Tgxatlon The charity Is exempt f(orn tsx on its charitable acb"vitse8. Funds held by the charity are ei¢her- . Unrestricted 84n¢ial fimd5 . th#e are funds be Us￿1 in f&0)rd￿ with th¢ chan'thble obJeLts ai the discretion of the tsustees . R¢stn'ct¢d fvnds . thcse are fill)ds thAt w only k used for p8rticu]ar Testrietcd pur]Kbses wthin the objccts of the charity. Restri¢¢ions arise wl*n wif1￿ by the IkMM)r or WITh fiu)d8 aT¢ fAvd to pwts'cular restri¢i¢d purposes. Further exp18n&llon of the n*trfft and PUTPOS¢ of each ffijttd is i￿luded in th¢ notgs to the ruw￿la1 sia¢em¢nts. DONATIONS AND LECACIES 2024 2023 Donations 70 10 INVESTMENT ThCOME 2024 2023 Dep08it Kcount intett 2.244 630 INCOME FROM CHARITABLE ACMTTIES 2024 2023 A￿l¥Iry SeTVl¢¢ Level Cotttr*t- Local Authoriiy Service Level Coniraci- RSL'5 (Rcsidentiall Service knel ContrXt- Sussex Poli¢¢ & Crime Commissioner Servi¢e L£vel Cotrtrxt. Sussex Police & Crime Commi85ion¢r-Saf¢r Stteets F￿d Grants Trdinin8 incotlle Workplxe and Community mediation 74.536 74.8(K) 5.850 5,850 meA￿lOn 30,163 21,120 Medixtion serviecs MryJJation 5ervic(s MoJi2uon services 3,989 34.326 435 15,513 5,057 2210 151,509 122,840 THE BRIGHTOIY & HOVE INDEPEf4D MEDJATION SE ES TO THE FIN R TH YEA NDE IAL STATE H 2024 DtiDued INCOME FROM CHAR￿ABLE AcmqTIES. •￿tInUed Grants received, included in the ab)v< LS follow5.' 2024 2023 Mediation Plu8. Homes kn Ukrairrf Conflict Re501uti(¥) Suvi 34.326 15.513 The following amounts have thfeArd to the next yw. 2024 2023 m￿latiOn Pl￿S- Homes forUkT8ine Conflict ResolutiLM S¢TVi¢¢ Ixwes Distr¢it Coun¢il 7.767 3.514 CHARITABLE ACTivrriES COSTS Direct Costs {se¢ oic 6} Mtsth'ation servi￿5 132,203 DIRE￿ COSTS OF CHARITABLE ACTivmF 2024 2023 Staff eosts (Noie 8) Professional charses Office expenses Other expen8¢S Promotion$ Bank ¢haTges Staff recruim)enT Subscnptions Trainin8 116,439 97,673 960 4,895 30 2,484 72 5,480 85 1.314 1,010 5,253 583 330 659 943 359 634 1223 Mcdiarion cxpenses Depre¢iatton 132.203 110,467 TRUSTEES, REMUNERATION AND BENEFITS There were ￿ tnjstees, Temuner8tioll or oth¢r benefits for the yw ended 31 March 2024 ttor for the year end 31 March 2023. Trustees, expenses There werE no ttwt¢es' ext*rLses paid for the yearcndtyj 31 Mwrh 2024 nor f￿the year cThkd 31 MaTth 2023. ¢ontinued... OPI & HOVE INDEPEIYD MEDIATI FOR THE YEAR Stsff costs th]ring the y¢Srwnount￿ to the followmg'.- 2024 2023 Gross Pay Employers National TnsuT ELllplOy￿I AllowaTkc£ Employers PeL8ion Contnkn"on8 102.957 7.120 {5.0(K)} 95,104 5,997 (5.0(K)) 106,664 97,673 Interim CEO (Self employ￿} The av¢TU8e nurnb¢r of employtt8 w98 6 (2023.. 7). The ¢FJan"ty eotjsthrs its key F*Ison￿l to th¢ tn*es who Teceive no Yemunerntson or benefits from the Charity. COMPARATIVES FOR THE STATEME￿ OF FINANCIAL ACTIVITIES (2023) Unrestricled Restncted Total fund5 INCOME AWD ENDOWMENTS FROM Donations aThJ legacies io 10 Cb4rltxble acdvl¢ Mcdiation 8ervice5 107J27 15,513 122,840 Inve8trneTrt income 630 630 Tot 107,967 15.513 123.480 EXPEf4DITURE ON Cb#rltabl* KtMtle8 me4￿110n S¢ÉViC¢S 94.954 15.513 110,467 NET INCOME 13,013 RECONCII.IATION OF Fuf4DS Total fi]nds brought forward 75,540 75,540 TOTAL FUNDS CARRIED FORWARD 88,553 88,553 Pa8e 10 eontinued... THE BRIGHTON & HOV MEDIATION SERVI DEPENDENT TES TO THE F REND FO 24 INDEPENDENT EXAMINATION The Itmlependent Examiners fee is £7(M) {2023 ..£660). TANGIBLE FIXED ASSETS C¢)mputer equipmeni Totsli COST l Apnl 2023 and 31 MaTth 2024 633 6.573 7,2( DEPRECIATION At l April 2023 Charg¢ for year 327 159 5,487 51J) 5.814 639 At 31 Mo¢rh 2024 486 3,987 6.473 NET BOOK VALUE At 31 March 2024 147 733 At 31 Ma￿h 2023 3C 1,086 1,392 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE IIAR 2024 2023 22.053 1,197 18.820 929 Prepaid expenses 23.250 19,749 13. CREDITO￿. L%IOLThTS FALLD4G DLE ￿7TH￿l ONE YEAR 2024 2023 Trade creditors $0¢141 sttuhty and other wxc8 her creditoys Ac¢N¢d expenses Deferred iiicome 6.548 I,)JJ 283 7LK) 11,281 69 1.021 484 11,026 20,370 13,8 eontinued... THE BIUGHTOP4 & HOVE ER NOTES TO THE FINANCIAL TA E YEAR ENDED 31 NIARCH 2024 14. Net I￿vement At 31.3.24 At 1.423 UDrestrl¢ted funds 88.553 21,620 110,173 TOTAL FUNDS 88,553 21,620 110.173 Net mvement in funds. inth¢ al￿¢ as ftillows.. Incoming Re80urcu Movement expcnd¢d tn fimds UDrestrlcted funth General fund l 19,497 (97,877) 21,620 RestrA¢ted fumdi Ilome8 for Ukrain¢ 34J26 134J261 TOTAL FUNDS 153.823 (132.203) 21.620 Compxr*tlvu f•r rnow¢m¢nt Net movenjent in fi￿d$ At 31.3.23 Ai 1.4.22 Vnre5tricted funds (i¢n¢rai fund 75J40 13,013 88.553 TOTAL FUNDS 75,540 13.013 88.553 Con4>orative nei movement in fimd& iticlwjed itt the above are￿ follows: UThrestricted funds Genernl fund 107.967 (94,9541 13,013 Regtrieted fundj Home8 for Ukraine 15.513 (15.513) TOTAL FUNDS 123,480 (110,467) 13.013 The purpxe of each Tttstiicted fu￿1 w&s as follow5'.. P•ge 12 Contin￿d... THE B￿GHTON & HOVE INDEPEI¥DENr DIATION SERVICE NOTES TO T E FINANCtAL STATEMEPaS- continued HE YEAR ENDED 31 MARC 14. MOVEMEi¥T IN FUNDS. continued a) Med￿.0￿ Plus- Homes for Ukraine Confiict Resolution Service {£34 J26}. The aim of tbe Proj￿1 is ￿ Djake a grani to the Sussex MedJ"ation All13￿ce to Ikvclop and delivtr a Nfyliauon s¢r¥i¢e for Ukr&inian G￿ts {and Hosts) arriving it) Easl under the GoYeTwnent Homes for Ukraine 15. RELATED PARTY DISCLOSURLS There were no rel￿¢0 p3ty traTrsacti¢)ro for theyurendul 31 Mtreh 2024. Pa8e 13 THF. BRIGHfoN & HOVE INDEPEND MEDIATION ERI'ICE DfrAILED STAIEMENT OF FINATrICLIL Acnvrr FOR THE YEAÉi ENDED 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENrs Donathins lega¢ffi¢s Donaiions 70 10 Investment Incorne Derosit account En*r¢st 2.244 630 Charftsb]e *ctivttlu Service Level Contract- iwal Authority Service txvel c(￿ltraCt- RSL'S IResideDtiaD Service L¢vel C¢Mtwi- S￿SSeX Police & Crime Conmiissioner Service knel C(￿trart- Su55ex Police & Crime comtnlssioner￿afCr Stre¢ts Fnd Grants Trainthg i￿Ome Workplace 8nd eommunity m¢diatson 74,536 5,850 74.800 5,850 30.163 21,120 3,989 34,326 435 2.210 15,513 5,057 131.509 122,841) Total In¢omln¥ resourceJ 153.823 123.480 EXPENDITURE ChArlt*ble actlvlt S¢aff costs (Note 8) Profe￿701￿] ch Offiie expenses Other eKpeDs¢8 Promotions Bank charges Staff recNitment Subscriptitsns Ttwning Utiliti&s Mediation expenses Depr￿lation of t8n8]TrJle fixed ￿ets 116,439 97.673 960 4,895 30 2,484 72 3,480 85 1,314 1,010 5253 583 330 659 359 634 1,223 132.203 110,467 Total res￿]ree8 ex￿4 132203 110,467 r4¢t Income 21.620 13.013 This page d￿S foTtn p&rt Of￿ final￿ statemellts Page 14 REGISTERED CHARTfY NUMBEIL. 1181888 REN FOB THE BRIGHTON & H.OVE IN￿D P.ENT MEDIATION SERVICE FI CRT LllNt•l at 24 Wellingtonia Court '￿ Closc Bngbton BNI 6TD THE BRIGirroN & HOVE INDEPEN MEDIATION s￿￿E cor4TENrs F THE FINANCIAL S FOR THE YEAR ENDE 2024 Report ofthe Truste IDdependent Ex8nth¢r'y Report S¢8t¢ment of Flnantlal A oth¢r rnatteTS in connection with the examination to which altcntiort should b¢ drnwn in this ryrt in order io ethle &pror￿Unders￿t￿jn8 of the accounts w be reach&1 Chn'$iopherRobth TylerFCA DChA FaE FI CRT Limited Flat 24 Wcllingtonia C￿urt Laine Clwe Brighton E&sl s￿&￿X BNI 6TD Dale.. ... THE BIUGHTON & HOVE INDEPE LATION SERVICE ST TEMENT OF FIN￿￿ FOR TH DED31M ACTIVITIE 2024 Total 2023 Tothl KNCOME AND ENDOWMEfas FROM Donation5 and legacies 70 70 10 ChArltable ¥tivitie8 M¢diatton serviccs 117,183 34J26 151509 122,840 Investment incom¢ 2244 2244 630 Tothi 119.497 MJ26 153.823 123,480 EXPENDrruRE ON Ch#rltabl¢ Actlvltles Mcdiation services 97.877 34J26 132203 110,467 NEI. INCOME 21.620 21,620 13,013 RECONCILtATION OF FUNDS TO1￿ fvnd5 brought forward 88553 88,553 75540 TOTAL FUNDS CARIUED FORWARD 110.173 110,173 88.553 Page 5 rHE BRIGHTON & HOVE INDEPEI¥DLNT MEDIATION SÈRVICE BALANCE SHE 31 ARCH 2024 2024 To 2023 Tots] fimds FIXED A&SETS Tatt8ible awts 733 733 1.392 CURRENT A&8ETS Debtors C88h at bank aThl in hlnd 12 23.250 106.560 23.250 l(h5.560 19,749 81,272 129.810 129,810 101,021 CREDITORS Amounts falling within ¢)ne ye 13 120J70) (20.3701 {13,8601 NET CURRENT ASSETS 109,440 109.440 87.161 TOTAL A&SKTS LE&$ CURRENT LIABILfTIES 110,173 110.173 88,553 NET ASSF.TS 110,173 110,173 88.553 Fuf4DS Unrestricted fiJnd8 14 110.173 88,553 TOTAL FUNDS 110.173 88,553 The ststements were approv￿ by the Botrd of Trttste￿ *Jd autI￿￿ed for issue .. and wert $i￿￿d on its behalf by". THE BRIGHTON & HOVE INDEPENDENT MEDIATION ERVICE TES TO THE ANCIAL STA FOR TH EAR ENDED 3 ACCOUNTING POLICILS Basts of preparing the fln•Ki•l ststements Th¢ FiDancial Stairments of tbc ehan'ty. wbich is a wblic benefit unts FRS102, have IMI prepared in awords￿£ with the chan'ti1￿ SORP (FRS102} Ac¢ouniing and Rewting by Charities.. Stat¢m¢nt of Recommended Pro¢¢ice applicable w chan.ties pjwanng their aecoullts iti a¢cordance witb tbe Financial Rew>rttiTrg Stsndard applicable it) the UK and Rqthlic of Ireland {FRS 1021 {effectiv¢ l January 2019),: Financial R¢portLng Standard 102 11)e Financial Rewrtin8 Standard appli¢abl¢ in the UK and Republic of Ireland, and the Charities Act 2011. The FirwIc￿l have been prwed under th¢ histQTieAI cost conveniion with the exception of investsnents which included at m&*et value, ￿ modified by the revaiuati¢)n of certain assets. The Brighton Ind Hove Indwd¢nt m￿l￿10n Sffviee meds the definition of a publie entity under FRS 102. A&sets and liabilities ar¢ initiauy r¢¢wi*d at hiswric41 ￿$t or ti¥n8action value unless oth¢TWiK Stated in the levant accounring pokny notds). The accounts are prepard in stulin& whi¢h is the fil￿tional cunew of the dwity. Monetary amounts in these accounts ar¢ Tounded to the Dearest £. The tsIL5t¢￿ ¢ODsid¢r that thcrc are tto Maten￿ atout the chth'tys &bility to continue as a 8oin8 eoneem. lrttome All Income is re¢0￿1￿ in the Ststement of Finanaal Aaiviti¢s coce th¢ eharÈty has entitlement to the fimd8, it is probable th&t the ithcorne will Ix re£¢1V￿ and the anwbunt be rnea$1￿ relthbly. Ineomirt8 resources from generawl fimd8 Graa￿SpOnsOrSill"p1dOnation$ are rttO8n￿d in in¢omI￿ regmrn in the year in wh￿h th¢y 8re r￿tIvabl< exc¢pi as follow5.. - when donoys specify thai gran￿dOnatiOns ￿V¢Tr to the elwity mwt be used in future accounting periods. the come is def¢￿ed until those ￿]¢)￿%. when donors itnposc ¢ondJ¢ions whi¢h have to be fiLlfill￿ beforc thc charity becomes ¢ntttled to use s￿h in¢om¢, the Lncome ￿ defe￿¢d and not included iti incottw r¢sour¢¢s unul the p[￿ondItiOnS foruse are md. Inves￿¢￿1 in¢om¢ i$ recognise￿ on a TeLtiV8ble Incoming resources from chantsble ￿tiVitieS PrUJ￿r ¥mlni Iluidu¥ . wlLCn ylfy thlli dotwionB gtwjty •r for particular teitrlctcd puTr05 whÈch do noi amount io pre4￿ndi￿on$ regarth'ng ¢ntitlemenL thi's incorne i$ included in incoming r¢sourceB of restricted when receivable. Volwitsry in¢om¢ Vo5untary income received by way of d(fflations and ￿li% is i￿]Ud￿ in iM)mTn8 rtsourcu WIM re¢eivabl¢. The value of s¢trvi¢u provided byvolunteer5 h&$ not been irth]de ExpeDditsre Liabilitie5 arr rcrosnised ￿ t￿p￿di1￿C &$ soon as thu¢ is a legal or Const￿Ve obligation committing the ch8nry io that ¢X￿dit￿[e, it is protrAblc that 8 tTansftr of ￿0￿orni¢ trwefjts will be requird in settle￿ent and thc amount of the obligation ran t* me&SU￿ reliably. Expendityjre ts account￿ for on an ￿[u21$ basis in¢ludJ"ng itTecoverable VAT and had been classifid undtt he*th"ngs aggTCgatc all costs related to tlie citegory. Where cannot k dire¢dy attributsd to wtieujar head￿&5 they have Ixen a]locai¢d to activitj¢5 OD ab&sis coThsistent with the ￿ of re￿￿ TAnglble fixed a55ets divi¢thJa] fix￿ 8ss¢ts costin8 £1(X) or nxjre are capitsJ]sd ￿ COSL tkpreciation is provided at 8nnu81 ratrs to wtite off the crtt residual value of each asset over its ¢xpKted lik as follows.. THE BRIGITfoN & HO r*tEDL4TION SERTrTCE NOTE FINANCIAL STATE EQR THE YEAR ENDED 31 MARCH 21)24 ACCOUNTING POLICIFS- continued Tanglble fixed Assets Computer equipmeni - 3 years straight lineb3sis. Fixtures & Fittin8s- 4 years Strdight lille Tgxatlon The charity Is exempt f(orn tsx on its charitable acb"vitse8. Funds held by the charity are ei¢her- . Unrestricted 84n¢ial fimd5 . th#e are funds be Us￿1 in f&0)rd￿ with th¢ chan'thble obJeLts ai the discretion of the tsustees . R¢stn'ct¢d fvnds . thcse are fill)ds thAt w only k used for p8rticu]ar Testrietcd pur]Kbses wthin the objccts of the charity. Restri¢¢ions arise wl*n wif1￿ by the IkMM)r or WITh fiu)d8 aT¢ fAvd to pwts'cular restri¢i¢d purposes. Further exp18n&llon of the n*trfft and PUTPOS¢ of each ffijttd is i￿luded in th¢ notgs to the ruw￿la1 sia¢em¢nts. DONATIONS AND LECACIES 2024 2023 Donations 70 10 INVESTMENT ThCOME 2024 2023 Dep08it Kcount intett 2.244 630 INCOME FROM CHARITABLE ACMTTIES 2024 2023 A￿l¥Iry SeTVl¢¢ Level Cotttr*t- Local Authoriiy Service Level Coniraci- RSL'5 (Rcsidentiall Service knel ContrXt- Sussex Poli¢¢ & Crime Commissioner Servi¢e L£vel Cotrtrxt. Sussex Police & Crime Commi85ion¢r-Saf¢r Stteets F￿d Grants Trdinin8 incotlle Workplxe and Community mediation 74.536 74.8(K) 5.850 5,850 meA￿lOn 30,163 21,120 Medixtion serviecs MryJJation 5ervic(s MoJi2uon services 3,989 34.326 435 15,513 5,057 2210 151,509 122,840 THE BRIGHTOIY & HOVE INDEPEf4D MEDJATION SE ES TO THE FIN R TH YEA NDE IAL STATE H 2024 DtiDued INCOME FROM CHAR￿ABLE AcmqTIES. •￿tInUed Grants received, included in the ab)v< LS follow5.' 2024 2023 Mediation Plu8. Homes kn Ukrairrf Conflict Re501uti(¥) Suvi 34.326 15.513 The following amounts have thfeArd to the next yw. 2024 2023 m￿latiOn Pl￿S- Homes forUkT8ine Conflict ResolutiLM S¢TVi¢¢ Ixwes Distr¢it Coun¢il 7.767 3.514 CHARITABLE ACTivrriES COSTS Direct Costs {se¢ oic 6} Mtsth'ation servi￿5 132,203 DIRE￿ COSTS OF CHARITABLE ACTivmF 2024 2023 Staff eosts (Noie 8) Professional charses Office expenses Other expen8¢S Promotion$ Bank ¢haTges Staff recruim)enT Subscnptions Trainin8 116,439 97,673 960 4,895 30 2,484 72 5,480 85 1.314 1,010 5,253 583 330 659 943 359 634 1223 Mcdiarion cxpenses Depre¢iatton 132.203 110,467 TRUSTEES, REMUNERATION AND BENEFITS There were ￿ tnjstees, Temuner8tioll or oth¢r benefits for the yw ended 31 March 2024 ttor for the year end 31 March 2023. Trustees, expenses There werE no ttwt¢es' ext*rLses paid for the yearcndtyj 31 Mwrh 2024 nor f￿the year cThkd 31 MaTth 2023. ¢ontinued... OPI & HOVE INDEPEIYD MEDIATI FOR THE YEAR Stsff costs th]ring the y¢Srwnount￿ to the followmg'.- 2024 2023 Gross Pay Employers National TnsuT ELllplOy￿I AllowaTkc£ Employers PeL8ion Contnkn"on8 102.957 7.120 {5.0(K)} 95,104 5,997 (5.0(K)) 106,664 97,673 Interim CEO (Self employ￿} The av¢TU8e nurnb¢r of employtt8 w98 6 (2023.. 7). The ¢FJan"ty eotjsthrs its key F*Ison￿l to th¢ tn*es who Teceive no Yemunerntson or benefits from the Charity. COMPARATIVES FOR THE STATEME￿ OF FINANCIAL ACTIVITIES (2023) Unrestricled Restncted Total fund5 INCOME AWD ENDOWMENTS FROM Donations aThJ legacies io 10 Cb4rltxble acdvl¢ Mcdiation 8ervice5 107J27 15,513 122,840 Inve8trneTrt income 630 630 Tot 107,967 15.513 123.480 EXPEf4DITURE ON Cb#rltabl* KtMtle8 me4￿110n S¢ÉViC¢S 94.954 15.513 110,467 NET INCOME 13,013 RECONCII.IATION OF Fuf4DS Total fi]nds brought forward 75,540 75,540 TOTAL FUNDS CARRIED FORWARD 88,553 88,553 Pa8e 10 eontinued... THE BRIGHTON & HOV MEDIATION SERVI DEPENDENT TES TO THE F REND FO 24 INDEPENDENT EXAMINATION The Itmlependent Examiners fee is £7(M) {2023 ..£660). TANGIBLE FIXED ASSETS C¢)mputer equipmeni Totsli COST l Apnl 2023 and 31 MaTth 2024 633 6.573 7,2( DEPRECIATION At l April 2023 Charg¢ for year 327 159 5,487 51J) 5.814 639 At 31 Mo¢rh 2024 486 3,987 6.473 NET BOOK VALUE At 31 March 2024 147 733 At 31 Ma￿h 2023 3C 1,086 1,392 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE IIAR 2024 2023 22.053 1,197 18.820 929 Prepaid expenses 23.250 19,749 13. CREDITO￿. L%IOLThTS FALLD4G DLE ￿7TH￿l ONE YEAR 2024 2023 Trade creditors $0¢141 sttuhty and other wxc8 her creditoys Ac¢N¢d expenses Deferred iiicome 6.548 I,)JJ 283 7LK) 11,281 69 1.021 484 11,026 20,370 13,8 eontinued... THE BIUGHTOP4 & HOVE ER NOTES TO THE FINANCIAL TA E YEAR ENDED 31 NIARCH 2024 14. Net I￿vement At 31.3.24 At 1.423 UDrestrl¢ted funds 88.553 21,620 110,173 TOTAL FUNDS 88,553 21,620 110.173 Net mvement in funds. inth¢ al￿¢ as ftillows.. Incoming Re80urcu Movement expcnd¢d tn fimds UDrestrlcted funth General fund l 19,497 (97,877) 21,620 RestrA¢ted fumdi Ilome8 for Ukrain¢ 34J26 134J261 TOTAL FUNDS 153.823 (132.203) 21.620 Compxr*tlvu f•r rnow¢m¢nt Net movenjent in fi￿d$ At 31.3.23 Ai 1.4.22 Vnre5tricted funds (i¢n¢rai fund 75J40 13,013 88.553 TOTAL FUNDS 75,540 13.013 88.553 Con4>orative nei movement in fimd& iticlwjed itt the above are￿ follows: UThrestricted funds Genernl fund 107.967 (94,9541 13,013 Regtrieted fundj Home8 for Ukraine 15.513 (15.513) TOTAL FUNDS 123,480 (110,467) 13.013 The purpxe of each Tttstiicted fu￿1 w&s as follow5'.. P•ge 12 Contin￿d... THE B￿GHTON & HOVE INDEPEI¥DENr DIATION SERVICE NOTES TO T E FINANCtAL STATEMEPaS- continued HE YEAR ENDED 31 MARC 14. MOVEMEi¥T IN FUNDS. continued a) Med￿.0￿ Plus- Homes for Ukraine Confiict Resolution Service {£34 J26}. The aim of tbe Proj￿1 is ￿ Djake a grani to the Sussex MedJ"ation All13￿ce to Ikvclop and delivtr a Nfyliauon s¢r¥i¢e for Ukr&inian G￿ts {and Hosts) arriving it) Easl under the GoYeTwnent Homes for Ukraine 15. RELATED PARTY DISCLOSURLS There were no rel￿¢0 p3ty traTrsacti¢)ro for theyurendul 31 Mtreh 2024. Pa8e 13 THF. BRIGHfoN & HOVE INDEPEND MEDIATION ERI'ICE DfrAILED STAIEMENT OF FINATrICLIL Acnvrr FOR THE YEAÉi ENDED 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENrs Donathins lega¢ffi¢s Donaiions 70 10 Investment Incorne Derosit account En*r¢st 2.244 630 Charftsb]e *ctivttlu Service Level Contract- iwal Authority Service txvel c(￿ltraCt- RSL'S IResideDtiaD Service L¢vel C¢Mtwi- S￿SSeX Police & Crime Conmiissioner Service knel C(￿trart- Su55ex Police & Crime comtnlssioner￿afCr Stre¢ts Fnd Grants Trainthg i￿Ome Workplace 8nd eommunity m¢diatson 74,536 5,850 74.800 5,850 30.163 21,120 3,989 34,326 435 2.210 15,513 5,057 131.509 122,841) Total In¢omln¥ resourceJ 153.823 123.480 EXPENDITURE ChArlt*ble actlvlt S¢aff costs (Note 8) Profe￿701￿] ch Offiie expenses Other eKpeDs¢8 Promotions Bank charges Staff recNitment Subscriptitsns Ttwning Utiliti&s Mediation expenses Depr￿lation of t8n8]TrJle fixed ￿ets 116,439 97.673 960 4,895 30 2,484 72 3,480 85 1,314 1,010 5253 583 330 659 359 634 1,223 132.203 110,467 Total res￿]ree8 ex￿4 132203 110,467 r4¢t Income 21.620 13.013 This page d￿S foTtn p&rt Of￿ final￿ statemellts Page 14