Charlty Reglstratlon No. NIC100936
Company Reglstratlon No. N1033978 INorthern Irelandl
MEDIATION NORTHERN IRELAND
(A company limited by guarantee)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

MEDIATION NORTHERN IRELAND
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrèstrlcted Restrlcted
funds
funds
2024
2024
Total UnTeslTi¢led Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
ncome from:
Donations and legacles
Charitable aclivllles
Other trading activities
13,125
13,125
129,070
15,066
129,070
15,066
172,188
10,444
172,188
10,444
Total Incom8
144,136
13,125
157,261
182,632
182,632
endlturo on:
Ralsing funds
35,575
35,575
25.545
25,545
Charllable a¢llvilie8
153,980
18,210
172,190
148,195
8,550
156,745
Total resources
expended
189,555
18,210
207,765
173,740
8,550
182,290
Net (expendlture)Ilncome for
the yearl
Net movement In funds
(45,419)
(5.085}
(50,504)
8,892
(8,5501
342
Fund balances al 1 April
2023
178,881
136.384
315,265
169.989
144.934
314,923
Fund balances at 31
March 2024
133,462
131,299
284,761
178,881
136.384
315,265
The slalement of financial a¢llvilles includes all gains and losses recognised in the year,
All Income and expendllure derlve from ¢onllnuing activllies.
The slalement of financial a¢livilie8 also complies with the requirements for an income and expenditure account
under the Companies Act 2006,

MEDIATION NORTHERN IRELAND
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notès
Flxed assets
Tanglble assels
Current assets
Deblors
Cash al bank and in hand
10
263,059
269,698
11
8,571
6,459
3.377
64.905
15,030
68,282
Credltors: amounts falllng due wlthlTh
one year
12
(13,328)
(22,715)
Nel current assets
1,702
45,567
Total assets less current Ilabllltles
264,761
315,265
Income funds
Restrlcted funds
Unreslricled funds
131,299
133,462
136,384
178,881
264,761
315,265
The company is entitled lo the exemption from the audit requirement contained in section 477 of the Companles Act
2006, for the year ended 31 March 2024.
The directors acknowledge their responsibililies for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a Irue and fair view of the slate
of affairs of the company as al Ihe end of Ihe financial year and of ils incoming resources and application of
resources, including its income and expendilure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies A¢1 2006 relating lo
financial stalemenls, $0 far as applicable to the company.
The member has not required the company lo obtain an audit of its financial slatemenls for the year in question in
accordance wilh section 476.
These financlal stalemenls have been prepared in accordance with the provlsions appllcable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on
t |.Icy.1.2L
Catherine Turner
Dlrector & Trustee
Company Reglstratlon No. N1033978

MEDIATION NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Charlty Informatlon
Mediation Northern Ireland is a private company limited by guaranle8 Incorporated in Northèm Ireland. The
reglstered office is 83 University Street, BELFAST, BT7 1 HP.
1.1 Accounllng conventlon
The financlal statements have been prepared in accordance wlth the Charlty's Igovernlng documenll, the
Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Pr8cllce
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (efleclive 1 January 2019)" The Charity is a Public
Benefit Enlily as defined by FRS 102.
The Chafily ha$ taken advantage of thè provisions In the SORP for ch8fitie5 applying FRS 102 Update
Bulletin 1 nol lo prepare a Statement of Cash Flows.
The flnanclal statements are prepared In sterllng, whlch Is the funcllonal currency of Ihe Charity. Monetary
amounts in these financial slatements are rounded lo the nearest £.
The financial statements have bèen prepared under the hlslorlcal cost convention. modified lo Include the
revaluallon of freehold propertles and to include investment propertles and ¢ertaln financlal Instruments al falr
value. The principal accounting policies adopted are set out below.
1.2 Golng concern
Al the lime of approvlng the financial slalements, the Truslees have a reasonable expeclation that the Charity
has adequate resources to conllnue In operatlonal existence for the foreseeable future. Thus the Trustee8
continue to adopt the going concern basis of accounting in preparlng the flnanclal slatemenls.
1.3 Charltable funds
Unrestricted funds are available for use al the discretion of the Trustees in furtherance of their charitable
objèctives.
Restricted funds are subject to specific conditions by donors as lo how they may be used. The purwses and
uses of the reslricled funds are set out in the notes lo the financlal statements.
Endowmenl funds are subject lo specific condlllons by donors that the capital musl be maintained by the
Charlty.
1.4 Income
Income Is recognlsed when the Charity is legally enlilled to it after any performance conditions have been
mel, the amounts can be measured reliably, and il is probable that income will be received.
Cash donallons arè recognlsed on recelpl. Other donallons are recognised once the Charity has been notlfied
of Ihe donatlon, unless performance conditions require deferral of the amount. Income lax recoverable In
relation lo donations received under Glfl Ald or deeds of Covenant is recognised at the Ilme of the donalion.
Legacles are recognised on receipt or othe￿ise if the Charity has b&en notified of an impendlng distribution,
the amounl Is known, and recelpl Is expected. If the amount Is not known. the legacy Is treated as a
contingent asset.
1.6 Expend5turè
Income and expenses are included in the financial statements as they become receivable or due.
Expenses include VAT wheTe applicable as the company Gannol reclaim11.

MEDIATION NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Contlnuedl
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuallon, net of
deprecialion and any impairment losses.
Depreciation is recognised so as to write off the cost or valuallon of assets less their residual values over their
useful lives on the following bas6S'.
Freehold land and buildlngs
Fixlures and fillings
Computers
20A slraighl line
209/0 reducing balanc8
25Dkn slr8ight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the cafrylng value of the asset, and Is recognised in net incomel{expenditurel for the year.
1.7 Impalrment of flxed assets
At each reporting end date, Ihe Charity reviews the carrying amounts of ils tangible assets lo determine
whelher there Is any Indlcallon Ihal thosé assels have suffered an Impairment loss. If any such indication
exists. Ihe recoverable amounl of the asset is esllmaled in order lo determine the exlenl of Ihe impairmenl
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equiva5ent$ Include cash in hand, deposlts held at call with banks, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafls. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnanclal Inslrumonts
The Charity has elected lo apply Ihe provlsions of Section 11 'Basic Financial Instrumenls, and Seclion 12
'Olher Financial Inslrumenls18sues' of FRS 102 to all of its financial instruments.
Financial inslrumenls are recognised in Ihe Charity's balance sheet when the Charity becomes party lo the
contractual provislons of the instrument.
Financial assels and liablllties are offset, with Ihe net amounts presenled In the finanGI81 stalements, when
there Is a legally enforceable right lo sel off the recognised amounts and Ihèfe Is an Inlenllon to $ellle on a
net basis or lo realise the asset and sellle the liability simultaneously.
Baslc Ilnanclal assels
Basic financial assets, which include deblors and cash and bank balances, aré initially measured al
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless Ihe arrangement conslitules a financing transaction, where the transacllon is
measured al the present value of the future recelpls dls¢ounled al a m8rkel rate of interest. Financial assels
Classified as receivable withln one year are nol amortised.
10-

MEDIATION NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountlng poll¢les
Icontlnued)
Baslc flnanclal Ilabllltles
Basic flnancial liabllities, including credllors and bank108ns are inltially recognlsed al transaction piice unless
the arrangement conslilules a financlng transaction, where the debt inslTumenl Is measured at Ihe present
value of the fulure payments dlscounted al a market rale of Interest. Financial Ilabilities classlfled as payable
wlhln one year arè not amorllsed.
Debt Instruments are subsequently carrled al amortised cosl, using the efleclive interest rale method.
Trade creditors are obligalions to pay for goods or services that have been acquiied in Ihe ordinary course of
operations from suppliers. Amounts payable are classified as cuTrent liabililies if payment is due within one
year or less. If not, they are pTe8ented as non.current liabilllies. Trade credllors are recognlsed inlllally al
transaction prlce and subsequenlly measured al amortised cost uslng the effecllve Interest method.
Derecognltlon of flnanclal Ilablllties
Financial liabilities are derecognised when the Charlty's contra¢lual obllgallons expire or are discharged or
cancelled.
1.10 Employee beneflts
The cosl of any unused holiday enlillement Is recognlsed in the perlod In which Ihe employee's services are
received.
Termination benefits are recognlsed immediately as an expense when the Charily15 demonslrebly committed
lo terminate the employment of an employee or to provide termlnalion benefits.
1.11 Retlrement beneflts
Payménts lo defined conlribullon retirement benefit schemes are charged as an expense as they fall due.
Donatlons and legacles
Restrlcted
funds
Tolal
2024
2023
Grants receivable
13,125
Grants recelvable for core actlvltles
OlheT
13,125
13.125
11

MEDIATION NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable actlvltles
Income
2024
Income
2023
Mediation Theory & Practice Training
Cuslomised Training
Sltpervision
Peace Training
73,082
26,648
26,707
7,693
226
137.562
29,340
129,070
172,188
other tradlng actlvltles
Unrestrlcted Unrestrf¢ted
funds
funds
2024
2023
Rental income
15,066
10.444
Ralslng funds
Unrestrlcted Unreslrlcted
funds
funds
2024
2023
Fundr Is
Staff costs
and
35,575
25,545
35,575
25,545
12-

MEDIATION NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable actlvltlès
Charltable Charltable
Expendlturè Expendlture
2024
2023
staff costs
Depreciation and Impalrment
Charitable expendlture heading 1
Associates & other consultancy fees
Training accreditation
Support costs
6,387
9,024
3,234
37,355
8,988
99,054
8,753
50,344
7,961
82,732
164,022
149,790
Share of govemance costs (see note 7)
8,168
6,955
172,190
156,745
Analysls by fund
Unreslricled funds
Reslricled funds
153,980
18,210
148,195
8,550
172,190
156,745
Governance costs
Governance costs
2024
Governance costs
2021
8asls of
allo¢atlon
Staff costs
Independent examiners fee
7,240
929
6,096
859
Actual
Governance
8,189
8,955
Trustees
None of Ihe Trustee5 (or any persons connected with them) received any remuneralion or beneflls from the
Charlty during the year.
13-

MEDIATION NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employe6s
The average monthly number of employees during the year was:
2024
Number
2023
Number
Total
Employment costs
2024
2023
Wages and salaries
Social securily c081s
Other pension costs
97,757
4,516
3,808
78,874
2,887
2,471
106,081
84,232
10 Tanglblè flxed assets
Freehold land FSKlures and
artd bulldlngs
Iiitlngs
Computer5
Total
Cost
At 1 April 2023
Addllions
427,500
27,862
2,384
40,518
495,880
2,384
Al 31 M8rch 2024
427,500
30,246
40.518
498,264
Dèpreclatlon and Impalrment
At 1 April 2023
Depreciation charged In the year
159.360
8,550
26.303
474
40,518
226,181
9,024
At 31 March 2024
167.910
26.777
40,518
235,205
Carrylng amount
Al 31 March 2024
259,590
3,469
263,059
Al 31 March 2023
268,140
1,558
269,698
11 Dgbtors
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
Prepayments and accrued income
8,511
60
3,265
112
8,571
3,377
14

MEDIATION NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Credltors: amounts falllng due wlthln one year
2024
2023
Notes
Bank overdrafts
Other taxation and social securily
Payments received on account
Trade creditors
Accruals and deferred Income
1,848
2,024
926
12.052)
21,985
927
929
8,528
928
13,328
22,715
13 Analysls of net assets between funds
Unrestrlcted Rostrlcted
funds
funds
2024
2024
Total Unrestricted Reslricled
funds
funds
2023
2023
Total
2024
2023
Fund balances al 31
March 2024 are
represenled by:
Tangible assets
Current assetsl(liabililles)
89,112
1,702
173.947
263,059
1.702
133,314
45.567
136,384
269,698
45,567
90,814
173,947
264,761
178,881
136,384
315,265
14 Related party transactlons
There were no disclosable related party Iransacllons durlng the year {2023 - none).
15-