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 lia￿litIeS
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-