Chalrty Reglslrallon No. NIC100935 Company Reglslrallon No. N1033978 (Northern Ireland) MEDIATION NORTHERN IRELAND (A company limited by guarantee) ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
MEDIATION NORTHERN IRELAND LEGAL AND ADMINISTRATIVE INFORMATION Trustees Anne-marie Blaney Nikita Brijpaul Janni Knox Katrlna Hinfey Dr Eslher McGuinness Prol Colin Murray Aengus MacGrianna (resigned Mar 25) Catherine Turner {resigned Oct 241 Caroline Greer (resigned Oct 24) Adriana MoNaiova (resigned Ocl 241 CharSty number NIC100935 Company number N1033978 Reglstered offlce 83 University Street BELFAST BT7 1HP Independent Examiner MBS Chartered Accountants 3 High Streel Larne Co. Anlrlm BT40 1JN
MEDIATION NORTHERN IRELAND CONTENTS Page Truste8s' report 4-11 Independent examinels report 12 Slatem8nt ol financial activities 13 Balance sheet 14 Notes to the flnancial statemenls 15-22
MEDIATION NORTHERN IRELAND STATEMENT OF FINANCIAL POSITION ASAT31 MARCH2025 Unrestrlcled Funds 2025 Restricted Funds Total Unrestrlcted Funds Regtrlcted Funds Total 2025 2025 2024 2024 2024 Noles In me from. Donations and legaci8S Charitable Activlties 75 46,875 46,950 13,125 13,125 177,993 177,993 129,070 129.070 Other Trading Activiti8S Tolal Income 17,401 17.401 15,066 15,066 195,469 46,875 242,344 144.136 13,125 157,261 Ex ndilure o Raising funds 30,829 30.829 35,575 35,575 Charitable Activities 203.021 53,728 256,749 153,980 18.210 172,190 Total Resources Expended 287 578 21 Nel (expenditure)Ilncom 8 for the yearl Nel movement In lunds Fund balances at 1 April 2024 Fund balances a131 March 2025 (38,380) {6,853) {45,233) 145,4191 {5,085) {50.504) 133.462 131,299 264,761 178,881 136,384 315,265 082 21 52 133 462 264 The statement ol financial activilies includes all gains and losses recognized in the year. All income and expenditure derive from contlnulng aclivilias. The stalem6nt of financial activities also complies with the requirements for an income and expenditure account under Companies Act 2006. 13
MEDIATION NORTHERN IRELAND BALANCE SHEET ASAT31 MARCH2025 2025 2024 Notes Flxed assetg Tangibl8 assets 10 254.141 263.059 Currenl as$ets Debtors Cash at bank and in hand 11 32.271 2,318 8,571 6,459 34,589 15.030 Credilors: due wlthln one year 12 119,8781 113,3281 Net current assets 14,711 1,702 Total assets less current Ilabllltles 268.852 284.761 Credllors: du8 greater Ihan one year 13 49,324 Nel 8s8els 219,528 264,761 Income Funds Restrlcled funds Unrestricted funds 124,446 95,082 131,299 133,462 264,761 219,528 The company Is enlltled lo th8 exemption from the audlt requirement contained in sectlon 477 of th8 Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge Iheir r8sponsibilities for ensurlng that the charity keeps accountlng records which comply with section 386 of the A¢1 and lor preparing the financlal statements In which give a true and falr view of the state of affairs the company as at the 8nd ol the financial year and ol its incoming resources and application of r8sources. including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply wilh the requirements of the Companles Act 2006 relating to financial statemenls, so far as applicable to the company. The memb8r has not required the company to oblain an audit ol its flnanclal stalemenls for the year In questlon In accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companles subject lo the small companies regime. The flnancial latements were approved by the Trustees on 131h October 2025 Anne-marie Bl ney Director & Trustee Company Registrallon No. N1033978 14
MEDIATION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Company Information Mediation Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered oflice is 83 Universily Street, BELFAST, BT7 1 HP. 1.1 Accountlng conventlon These financial statements have been prepared in accordance with the Charity's Igoverning document], the Companies Act 2006 and "Accounting and Reporting by Charities- Statement of Recommended Practice appll¢abl8 to charities preparlng iheir a¢counl in accordance wlth the Financial Reporting Standard applicable In the UK and Republic of Ireland {FRS102)18ffeclive 1 January 20191" The Charity Is a Publlc Benafll Entity as delined by FRS 102. The Charity has taken advanlage ol th8 provisions in Ihe SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement ol Cash Flows. The financial statements are pr8pared in sterling. which is the funclional currency of the Charity. Monetary amounls in these linancial statements are rounded to th8 nearest £. The financlal slatements have been prepared under th8 historical cost conventlon, modifi8d to include the revaluation of fr88hold properties and to In¢lude investment properties and certain linancial instruments at falr value. The principal accounling policies adoptéd are set out below. 1.2 Golng concern At the tlme of approving the linanclal statemenls, the Trustees have a reasonable expectation Ihal the Charlty has adequate resour¢es to continue in operational exlstence for th8 foreseeable future. Thus Ihe Trust8es continue to adopt the going concern basis of accounting in preparing the financial statemenls. 1.3 Charltable lunds Unreslricled funds are available for use at the discretion ol the Trustees in furtherance of their charitable objectives. R8Stricted funds are subject to specific conditions by donors that the capital must be maintained by the Charity. Endowment funds are subj8cI to specific conditions by donors that the capital must be maintained by th8 Charity. 1.4 Income Income is recognized when the Chariiy is18gally entitled to it after any performance conditions have been mel, the amounts can be measured reliably, and it is probably that income will be receiv8d. Cash donations are recognized on receipt. Other donations ate recognized once the Chairty has been notllled of the donation, unless performance conditions require def8rral ol the amount. Income tax recoverable in relation to donatlons received under Gift Aid or deeds of covenant is recognized at the Ilme of Ihe donation. Legacles ar8 recognized on receipt or otherwis8 il th8 Charity has been nolified of an impending distribution, the amounl is known. and the recelpi expe¢led. If the amount is not known, the legacy is treated as a conting8nt asset. 15
MEDIATION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcle8 (Conllnued) 1.5 Expendilure Income and expens8s are included in the linanclal stat8menls as they b8come receivab18 or due. Expenses exclude VAT where appll¢able as the Company cannot reclaim it. 1.6 Tangible flxed assets Tangible fixed ass8ts are initially measured al cost and subsequently m8asured at cost or valuation, net of depreciation and any impairment losses. Depreciation Is recognised so as to wrile off the cosl or valuation of assets less their resldual values over Ihelr useful lives on the lollowing bases: Freehold land and buildlngs Fixtures and fittings Computers 20/. Straight Lln8 20°/. Reducing Balance 250/. Straight Iln8 The gain or loss arising on Ihe disposal of an asset is determlned as the difference between the sale proceeds and the Carrying value ol the asset and is recognized in nel incomellexpendlturel for the year. 1.7 Impalrment of flxed assets At each reporting end date, th8 Charity reviews the carrying amounts of its tanglble assets to determine whelher there is any indication that those assets have suffered an impairment loss. If any such indication exists, Ihe recoverable amount of the asset IS 8Stimated in order to determine the @xtent of the Impairment loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents includ8 cash in hand, deposits held at call with banks, other short-lerm liquid investmants with original maturities of thre8 months or less, and bank overdrafts. Bank overdrafts are shown withln borrowings in current Ilabilities. 1.9 Flnanclal Inslruments The Charity has eleded to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12 'Olh8r Financial Instrum8nts Issues, of FRS 102 to all ol its financial instruments. Financial instruments ar8 recognised In the Charlty's balance sheet when th8 Charity becomes party to the contractual provisions of the inslrument. Financial assets and liabilities ar6 offset. with Ihe net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and Ihere is an intention to seltle on a nel basis or to realise Ihe asset and settle the liability slmultaneously. Baslc Ilnanclal assels Basic flnan¢ial assets, whlch include debtors and cash and bank balances, ar8 initially measured at transaction price including transaction cosls and are subsequently carried at amortised cost using the effectiva int@resl method unl8SS the arrangement conslitules a financing transaction, where the Iransaction is measured at the presenl value ol Ihe future receipts dis¢ounled at a market rate of interest. Financial assels classified as recelvable within one year are not amorlised. 16
MEDIATION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policles (Conllnued) Baslc flnancial lialitIeS Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constilutes a linanclng transaction, where the debl instrument is measured at the present value of the future payments discounled al a markel rat8 01 interest. Financlal Ilabllilies classified as payab18 within on8 year are not amortised. Debt instruments are subsequently carried al amortised cost, uslng ihe effective interest rate method. Trade creditors are obligations to pay for goods or seNices that have been acquired In th8 ordinary course of business from suppliers. Amounts payable ar8 classified as current liabilities if paymenl is due within one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effectlve inter8St method. Derecognltlon ol Ilnancial liabililies Financial liabilities are der8cogniz8d when the Charity's Contraclual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termlnalion b8nefits are recognised immediataly as an expense when the company Is demonstrably commilted to terminate the employment of an @mployee or to provide termination benefits. 1.11 Rellrement benellts Payments to defined contribution retirement b8n81it schemes are charged as an expense as th8y fall du8. Turnover and olher revenue Reslrlcted Funds 2025 Total 2024 Grants Receivable: The National Lottery Community Fund, Dormant Accounts Fund Nl 46,875 13,125 Donation 75 46,950 13,125 17-
MEDIATION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 3 Charitable actlvllles Income 2025 Income 2024 Mediatlon Theory & Practice Tralnlng Customised Training SupgNision Peace Training 71,294 106,700 73,082 26,648 29,340 177,993 129,070 4 Other Iradlng aclivltles Unrestricted funds 2025 Unreslrlcled funds 2024 Rental Income 17,401 15,066 17,401 15,066 5 Ralslng funds Unreslrlcted funds 2026 Unrestrlcted funds 2024 isin Slafl costs 30,829 35,575 30,829 35,575 18-
MEDIATION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 6 Charltable actlvilies Charltsblo Expenditure 2025 Charitable Expenditure 2024 Staff costs 40.936 9,261 3,988 34.629 18,146 142,324 6,387 9.024 3.234 37,355 8.968 99,054 Dapreciation and impairment Charitable expenditure heading 1 Associates & other consultancy fees Training accreditalion Support cosls Total 249 284 164.022 Share of governance costs {see nole 7) 7,465 8,168 256.749 172,190 Analysls by lund Unrestricted funds Restricled funds 203,021 53,728 256 749 153,980 18,210 172 190 7 Govemance Cost8 Governanc8 cosls 2025 Governan¢8 costs 2024 Baslg of allo¢atlon Staff Costs Actual Governance 6,274 7,240 Independent examiners fee 1.191 929 7,465 8,169 8 Truste88 None ol the Trustees (or any persons connected with them) received any remuneralion or benefits from the Charity during ihe year. 19-
MEDIATION NORTHERN IRELAND NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees The average monthly number of employe8s during th8 year was.. 2025 Number 2024 Number Total Employment Costs 2025 2024 Wages and salaries Social security costs 122,928 97,757 7.257 4,516 Other pension costs 4.334 3,808 134,519 106,081 10 Tanglble tlxed assets Freehold Flxtures and land and flttlngs buildings Computers Tol81 Cosl At 1 April 2024 427,500 30,246 40.518 498,264 Addllions 344 344 At 31 March 2025 427,500 30.590 40.518 498,608 Depreclalion and impairmenl At 1 Aprll 2024 Depreciation charged in year Al 31 March 2025 167,910 8,550 176,460 26,777 711 40,518 235,205 9,261 244,466 27,488 40,518 Carrylng amount At 31 March 2025 251040 254 141 Al 31 March 2024 256,590 3,469 263,059 The company Is limlted by guarant88, not having a shar8 capital and consequently the liabllity ol members Is limiled, subject lo an und8rtaking by each member to contribute lo the net assets or liabllilies of the company on winding up such amounts as may be required nol exceeding £1. -20-
MEDIATION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Debtors 2025 2024 Trad8 Debtors Prepayments VAT 21,034 8,511 60 11,237 32,271 8,571 12 Credltors: amounts falling due wlthln one year Notes 2025 2024 Bank overdrafts 5.191 1,848 Other taxatlon and social security 171 2,024 Trade Creditors 4.476 8,528 Accruals and deferred income 974 928 Loan 9,243 19,878 13,328 13 Credltors: amounts talllng due over one year 2025 2024 Loan 49,324 49,324 21
MEDIATION NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Analysls of net assets between funds Unrestrlcted lunds 2025 Restrlcled Funds 2025 Tolal Unreslrlcled lunds 2024 Reslrlcled Funds 2024 Total 2025 2024 Fund balances al 31 March 2025 are represenled by.. Tangible assets 130,590 123,551 254,141 131,760 131,299 263,059 Currenl Asselsl{liabililies} 13.816 895 14,711 1,702 1,702 Long Term assatsl{liabilillesl (49,3241 (49,324) 95,082 124,446 219,528 133.462 131,299 264,761 15 Related party Iransactlons Ther8 W8re no disclosabl8 related party transactions during the year12024- none). -22-