Family Mediation West Of Scotland
Financial statements for for the year ended 31 March 2025
Charity number: SC008938
,
Family Mediation West Of Scotland
| Contentsenna | Contentsenna |
|---|---|
| Page | |
| Scottish charitable incorporated organisation information | 4 |
| 2-7 | |
| Report oftheTrustees | |
| Statement ofTrustees’ responsibilities | 8 |
| 9-12 | |
| Independent auditor's report | |
| 13 | |
| Statement offinancial activities | |
| 14 | |
| Balance sheet | |
| 15 | |
| Statement ofcash flows | |
| 16 - 26 | |
| Notestothefinancialstatements |
Family Mediation West Of Scotland
Scottish charitable incorporation organisation information
Se
Trustees Principal office Bankers Virgin Money 2-4 Royal Exchange Square Glasgow G1 3AB
Auditor's
Findlays Audit Limited 11 Dudhope Terrace Dundee DD3 6TS
Registered charity number $C008938
1
Registered charity number SC008938
Family Mediation West Of Scotland
Report of the Trustees for the year ended 31 March 2025
———————Ee
The Trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Trustees wish to commend Family Mediation West's staff team of dedicated professionals for their good work and commitment in continuing to deliver the full range of our services to our clients in challenging circumstances. Family Mediation West of Scotland was incorporated on 28 January 2025 following on from the transfer of its operations from Family Mediation West, a company limited by guarantee. Merger accounting has been adopted — see Note 17.
Principal objective and activities Principal objective
The principal objective of the service is to support children and their families, who are experiencing separation and divorce, in a manner which serves the best interests of the children, enabling them to have a continuing relationship with both parents, maintaining and/or improving their quality of life. This is done through delivering a range of services, which work together to provide that support in a holistic way
Continuing service developments and activities
The Principal activities of Family Mediation West Of Scotland (FMW) continue to evolve with overall increases to all core service provisions. There were greater numbers of service users supported both in person and online, with FMW devising additional opening hours to support the demand for services. Demand from the public and legal sector to engage with the services was high and it is expected that increasing numbers of families requiring support will be commonplace for the future in a large geographical area. On January 28th 2025, we gained OSCR confirmation that the conversion to a SCIO (Scottish Charitable incorporated Organisation) from a Company was completed. The Charity Number stays the same, however the legal structure and Constitution has now changed.
Financial operations and process throughout the year were robust. FMW successfully deregistered from the previous VAT registration and ensured that any repayments were made timely to both solicitor firms and private paying clients. The debtors list reduced significantly with a concerted effort made to ensure money owed was recovered, while a limited amount of aged fees owed were written off as bad debts. Turnover for the year overall broke the £500K target due to additional grants being gained, and increased service delivery resulting in higher fee income. Health and Safety remains at the heart of ensuring high level care for children, clients, and staff. Supported by third party consultants (Croner UK), a full compliance review was implemented and latterly inspected - concluding with several premises’ upgrades and procedural improvements. Reports, risk assessments and compliance paperwork benefitted from safe storage under an online portal called Bright Safe; the online partners of Croner UK. In addition, in the latter part of this financial year, we signed up to HR/Employment Law service with Croner UK; ensuring that all HR compliance was updated with changes within the Employment Rights Bill of 2024. FMW successfully gained funding via The Access Foundation fora CRM system (eTapestry). This was key to ensure a high level of safe storage and GDPR compliance, while creating risk alerts within the system. in addition, the CRM system made administration tasks less laborious and offered clearing filing systems for service user records. 2 Ragistered charity number SC008938
Family Mediation West Of Scotland
Report of the Trustees for the year ended 31 March 2025 (continued)
Continuing service developments and activities (continued)
The FMW website was integrated into this process and provided an automated registration portal which accelerated registration processes to benefit both staff and service users,
The Child Contact Service demand remained high with increased referrals via courts, solicitors, and personal contacts. The service saw increased opening hours continue Sundays in Kilmarnock and midweek evening opening in both Glasgow and Kilmarnock, as an addition to normal time slots. Repairs, decorative improvements and purchases of new equipment had been made to the Glasgow Child Contact Centre, this was due to gaining additional grants to meet the cost of the improvements.
A new 5-year lease was signed for the Glasgow Office (including the Glasgow Child Contact Centre) in May, at a slight expenditure increase on the previous lease. The Kilmarnock Child Contact Centre moved premises in May 2024, and a new 5-year lease began.
All Mediation services continued to show higher output figures throughout the year; this being achieved with a revamped service, and the integration of national mediators to support high demand. Departmental income increased because of higher service delivery. These services included, Family Mediation, Parenting Apart, Individual Consultation, Child Consultation, and Intergenerational Mediation. Parenting Apart experienced high growth because of a strategic change, to offer the service free to all clients on a waiting list.
Communication platforms continued to be a key area of development. The website offers increased visibility of service delivery with functionality to register online for clients. Statistical analysis processes were restructured to ensure slicker reporting to funders and providing key analysis to improve operational delivery. The CRM system continues to be developed to offer ease of admin, secure data storage and better filing administration. Staff were able to log in to an online HR portal called Bright HR; this offering retail discounts and easy access to view their HR file, risk assessments, and personal details.
In addition, the Bright HR portal allows for free counselling services for staff wishing support in this area. In a similar way, we authorised UNUM to provide entry for staff to the death in service insurance scheme. UNUM also allow access to retail discounts, and counselling services. Flexitime, staff summer vouchers, Christmas lunch and a ‘duvet day’ were also implemented to ensure FMW’s policy to invest in the needs of staff was achieved.
Relationships Scotland, and the network, continue to explore partnership working with the Care Commission and feasibility to work alongside one another.
The Trustees are committed to investing in training and CPD, and the required standards laid out by Relationships Scotland will inevitably have a significant impact in driving the shape and direction of our training over the foreseeable future. We continue to recruit new staff and invest in training in response to rising demand for our services.
Volunteers continue to support the contact centres regularly. Voluntary support is key to assist the service and proved a useful conduit for recruitment of sessional workers as several volunteers eventually become trained and qualified to join the team as sessional staff.
Marketing and promotion
FMW are actively engaged in planning for a renewed focus on marketing and promoting our services as widely as possible to potential clients across our catchment area, and to Court Services Family Law Faculties, and other partner organisations and potential referrers. We are seeking to promote our services to as wide and diverse a range of potential clients and referrers as possible, with the aim of increasing the numbers of people who could benefit from the wide range of support services we provide to children and their families experiencing the difficult impacts of separation or divorce.
3
Registered charity number SC008938
Family Mediation West Of Scotland
Report of the Trustees for the year ended 31 March 2025 (continued)
eee
Future funding
Funding remains a challenge in terms of predictability, which could impact confidence of future development. Scottish Government (via Relationships Scotland) funding is only confirmed annually. The fundraising strategy eased the situation via private trust foundations, resulting in additional restricted and unrestricted income for 24/25, and this will continue to be a key strategy for future years.
Reserves policy
The Trustees regularly review reserves, using the Reserves Policy to support both the Financial Strategy and the Strategic Plan. A risk-based approach is used to calculate an optimal number of reserves that looks at reliability of income, costs for re-organisation of activities, and specific liabilities. Amounts are included for risks we are aware of as well as contingencies to allow Family Mediation West to cope with unexpected costs and opportunities.
We principally hold reserves to:
-
protect the continuity of Family Mediation West's work against uncertain future income streams
-
- provide the capital needed to finance investment in operations e provide funds to replace assets * to cover for specific liabilities and identifiable risks * to allow Family Mediation West to respond to unexpected opportunities that can further mission * to allow Family Mediation West to meet contractual obligations.
The Trustees have always indicated that they would not commit the charity to any expenditure unless funding is available to cover this. With that consideration in mind, the Board’s agreed policy on reserves is that it will aim to have in its reserves at any given point:
-At least three months’ operating costs or sufficient funds to cover any wind-up costs, whichever is the greater being £121,785 (2024 - £113,733).
-In addition to the above, between 5 and 10 per cent of the total annual costs as an operational contingency budget, where possible, to enable short-term innovation and development of our clientfacing services.
The Trustees believe the free reserves will represent the net unrestricted current asset position of £315,219 (2024 - £284,352).
The Reserves Policy is reviewed annually as part of our internal financial contro! systems.
Principal funding sources
We are grateful that throughout the budget year 2024-25 the Scottish Government (via Relationships Scotland) continued to provide funding both for core activities and for child contact centres for the RS Network. Family Mediation West is a beneficiary of both funding streams.
As the Courts are now a major source of referrals, the Scottisn Legal Aid Board, always an important partner, continues to be a conduit to clients being able to access valued sources of funding.
Fees from clients for services delivered are a more modest but key component element of our overall income. However, it is the Trustees’ policy that no one should be denied service on the grounds of cost, and therefore an increased number of clients received free, and/or discounted sessional practice than in previous years.
Revised financial procedures and the presence of a Finance Manager have added tighter credit control to support income, and future development.
4 Registered charity number SC008938
Family Mediation West Of Scotland
Report of the Trustees for the year ended 31 March 2025 (continued)
Risk management
The Trustees keep under assessment the major risks to which the charity is exposed, particularly those relating to the operation and finances of the charity. Whilst we endeavour to mitigate exposure to these risks altogether, our ability to do so at the level of current activity is dependent on indirect or direct funding from the SG and private trust grants.
The principal risks/problems facing the charity have been identified as:
-
e Loss of core funding via Scottish Government (via Relationships Scotland). e Redistribution of funding levels from Relationships Scotland throughout the network. e Lack of available funding via private trust fund sources, and competition from other charities. e Security of personal client data and storage.
-
Training time lags for training new Mediation trainees, and a lack of qualified Mediators.
-
e Legal firms reducing engagement with the Scottish Legal Aid (SLAB) Process and funding for clients.
-
e increased employment and fixed costs due to inflation, and the Employment Rights Bill of 2024. e High costs of Health and Safety compliance.
Our responses include:
-
e Diversifying funding sources and growing level of fee income from clients where possible. e Increasing communications and political connections to mitigate risk that Scottish Government funding reduces. Increased service delivery, and quality of service to mitigate threats of reduced funding via Relationships Scotland.
-
e Making private trust applications to multiple funding sources. e Continued focus on GDPR policy and protocols. Implementation of a secure CRM system to store data and ensure maximum storage and security.
-
e Increased use of Cloud application and upgrade of laptops to Windows 11, * Continued use of Mediators from other network services and bringing past Mediators back to the register. Continued recruitment of trainees annually.
-
e Strategic relationship development with solicitors; with the aim to support the SLAB process and encourage engagement for clients to access these funds.
-
e The Health and Safety strategy has experienced significant investment in 2024; leading to reduced costs for 2025.
Structure, governance and management
Organisational structure
FMW experienced low staff turnover as there were no employee resignations showing stability and staff satisfaction. Within this budget year, staff numbers overall remained consistent from previous years with 12 employed staff with a mixture of full and part time staff. However, resource within the child contact centre and mediation department grew overall to meet increased service and administration delivery. There are now 14 Child Contact Practitioners and 11 Mediation Practitioners. In addition, there were 5 Mediators used from our network services. offer diversewereand thechangesskills addition ofandduringsignificanteSthis budgetexperienceyear Thtowithin Boardthe managementthe ofBoard Trusteesof Trustees,of remains FMW. The strongwithTrusteesthe withresignation 6 wish Trusteesto offappoint who another 3 Trustees with specific roles within child related services, HR and legal. The Senior Management structure remained with a balanced operational Senior Management Team consisting of a Director, Head of Mediation, Contact Centre Manager and Finance Manager. The administration team remained consistent with the addition of 1 new administrator to support increased work and delivery.
5
Registered charity number SC008938
Family Mediation West Of Scotland
Report of the Trustees for the year ended 31 March 2025 (continued)
—————ee
Recruitment and appointment of new Trustees
The Trustees are appointed and re-appointed at the Annual General Meeting of the company. Appointment is subject to the approval of the Board of Trustees. The Trustees have the power to appoint any person deemed suitable to be a Trustee. The Trustees review the composition of the Board for the mix of skilis represented on it and, where the need arises, seek to recruit suitable new Trustees to meet ongoing needs. The Board has in place a recruiting process for Trustees and follows strict OSCR guidelines within compliance and disclosure checks. The Trustees as at the date of this report are shown on page 1, during the year TE esigned 27 27 of February 2025 and IB ppointed on the 7" of March 2025. WE appointed 22 September 2023) continues as the Executive Director, who participates on the Board as anon-Trustee, and manages the charity operation as an employee.
==> picture [82 x 20] intentionally omitted <==
----- Start of picture text -----
TE esigned 27 27
----- End of picture text -----
Quality Assurance
The Board has oversight responsibilities to ensure that our staff comply with the standards required by Relationships Scotiand (or other professional bodies, where appropriate). All staff also operate within the framework of RS and FMW policies, as appropriate.
All aspects of the organisation are subject to Quality Assurance by Relationships Scotland, a process which invoives submitting a detailed report, with supporting documentary and interview-based evidence. Quality Assurance Certificate was renewed in 2021 and is valid until 2024. The next assessment has been confirmed for April 2025
Key partnerships
-
e Relationships Scotland (RS), our umbrella organisation, and the other 21 Services that comprise the RS Network covering all local authority areas in Scotland.
-
e The Scottish Government, our core funder, and funder of our Child Contact Centres service. ¢ The Faculties of Family Solicitors in Glasgow and Kilmarnock, including key local Sheriffs. e The Scottish Legal Aid Board. e The Care Commission.
-
9 local authorities within our catchment areas.
-
e Social Work and NHS services and practitioners. e Shared Parenting. e NHS Greater Glasgow and Clyde; NHS Ayrshire & Arran. e RS-Couples Counselling Ayrshire, CALM (lawyer mediators), Scottisn Association of Child Contact Centres, SCVS.
-
e Scottish Mediation. e Various Third Sector organisations: Women's Aid, SAMH, NSPCC, CAB, Turning Point, CrossReach, Cyrrenians and AMIS.
6
Registered charity number SC008938
Family Mediation West Of Scotland
Report of the Trustees for the year ended 31 March 2025 (continued)
ee
Plans for the future -
Developing the service and the organisation
-
e Recruit 2 Trustees and offer additional skills to the FM West Board. e Cross working with other network services for general improvements and to share resources where appropriate,
-
e Offer more free practice to individuals. e Maintain income and turnover levels. e Target private funders for additional funding. e Grow all 6 services and ensure increases in support are offered to the community. * Increase personalised relationships with solicitors; for the common goal of managing a credit control process that is acceptable to both parties.
-
e Promote services to Sheriffs, MSP’s and Ministers. e Invest in staff across FMW. e Continued investment in IT systems. e Recruit 1 Mediation Trainee for CFM training. e Trial ‘dealing with conflict’ as a training module delivered in-house by mediation staff. e Develop the Child Consultation Service. e Seek funding for Children’s Voices for Families in Glasgow via GCF. * Enhance child protection safeguarding to ensure a safer environment, with the implementation of a new post of Child Protection Officer.
-
° Broaden networks with external signposting organisations. * Continue to promote our services to Sheriffs, Family Law Faculties, other partners, and political connections, and of course, potential clients across our catchment area, with the aim of increasing uptake of Children's Support, Family Mediation, Supported Contact, RTCs, and Parenting Apart.
Statement of disclosure of information to auditor
The Trustees, who held office at the date of approval of this Annual Report as set out above, each confirm that so far as they are aware:
-
there is no relevant audit information of which the Trust's auditor is unaware: and
-
- the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
==> picture [418 x 91] intentionally omitted <==
----- Start of picture text -----
The report and financial statements were approved by the Trustees on 28 August 2025 and signed on
a
----- End of picture text -----
7
Registered charity number S$C008938
Statement of trustees’ responsibilities
Family Mediation West Of Scotland
a
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to SCIO's in Scotland requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the SCIO and of the income and expenditure of the SCIO for that period. In preparing those financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;,
-
make judgements and estimates that are reasonable and prudent;
-
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements, and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the SCIO will continue in operation.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the SCIO and which enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Constitution. They are also responsibie for safeguarding the assets of the SCIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
8
Registered charity number SC008938
Family Mediation West Of Scotland
independent Auditor's Report to the Trustees of Family Mediation West
Gatn
Opinion
We have audited the financial statements of Family Mediation West (the ‘charity’) for the year ended 31 March 2025 which comprise of the statement of financial activities, the balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
¢ give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its income and expenditure, for the year then ended:
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
¢ have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Trust's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
9
Registered charity number SC008938
independent Auditor's Report to the Trustees of Family Mediation West (continued)
Family Mediation West Of Scotland
ra
Other information
The other information comprises the information included in the Trustees’ annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities and Trustee investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
-
- the information given in the financial statements is inconsistent in any material respect with the Trustees’ report; or
-
proper accounting records have not been kept; or
-
. the financial statements are not in agreement with the accounting records; or » wehave not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the Statement of Trustees’ responsibilities the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to cease operations or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
10
Registered charity number SC008938
Family Mediation West Of Scotland
Independent Auditor's Report to the Trustees of Family Mediation West (continued) pya Auditor's responsibilities for the audit of the financial statements (continued) Irregularities, including fraud are instances of non compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above to detect material misstatement in respect of irregularities, including fraud.
-
Making enquiries of management about any known or suspected instances of non compliance with laws and regulations, including GDPR, employment law, health and safety and fraud
-
e Enquires of management & trustees as to where they consider there is a susceptibility to fraud and their knowledge of how actual, suspected and alleged fraud might occur
-
e Review of correspondence with regulators including OSCR ¢ Review of legal fees expenditure and Board minutes
-
¢ Challenging assumptions and judgements made by management in their significant accounting estimates including accruals
-
Auditing the risk of management override controls, including through testing of journal entries and other adjustments for appropriateness
-
Review of any areas where there is a potential of management bias, large & unusual transactions and the risk of undisclosed related parties.
-
Performed analytical procedures to identify any unusual transactions
Because of the field in which the client operates we identified the following areas as those most likely to have a material impact on the financial statements:
Direct impact on the Financial Statements:
- e Charities Trustees and Investments (Scotland) Act 2005 e The Charities Accounts (Scotland) Regulations 2006 e SORP-FRS102
Indirect impact on the Financial Statements:
-
e GDPR and Data Protection Act 2010
-
e Charities constitution
-
e OSCR requirements e Employment law ¢ Heaith and safety at work act
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
We communicate with those charged with governance, trustees regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Material misstatement that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the descriptionFinancial Reportingforms partCouncil'sof our auditor'swebsite report.at https://wwwfre org.uk/auditorsresponsibilities, This
14
Registered charity number SC008938
Family Mediation West Of Scotland
Independent Auditor’s Report to the Trustees of Family Mediation West (continued)
IA ees
Other matters which we are required to address
The financial statements were not audited in the prior year. Therefore, additional audit procedures have been carried out to obtain sufficient appropriate evidence that the opening balances do not contain any misstatements that materially affect the current period's financial statements.
Use of our report
This report is made solely to the Trustees, as a body, in accordance with Section 44 (1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its Trustees as a body for our audit work, for this report, or for the opinions we have formed.
Findlays Audit Limited Statutory Auditor 11 Dudhope Terrace Dundee DD3 6TS
28 August 2025
Findlays Audit Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
42
Registered charity number SC008938
2 o g 3°s 5 P=} g 2 22 a
o ~
S52"SHZeHeao] SreeS58— o/2| om"2/=5/8= nN & | &mM re ew | a re) w N - oo ~ ~ wo 0 — co @ Il +t + + + N NH " DU HI org ' oo4 ' ’ ’ “oH ;eege it ® Mt ao Hy vawoc GreNew -+ 0-o@ = a8 B B |i1 Bs Oo. an o Wa 2. J " = LRN N w ~ - wo 3£ i+ Kt+ = 3 ~ A & ii 2 ff asa=AU NwMoaon =)w 'o© ”© nNN B = | Soc a“Ane= > © eo - J 4 “Te sg" i$ g/s|s 8 | $1 nt 33° “wr g cN a ‘ ' ‘H o § & wy rs wm i se wo o wo o } wo@ - - - cr tt1 Le ui w S N ao HW ln 0 o ad - nN © C) 4 geao] SheBar |e wz2/2/8N 8 | al ge. S: a =ON x)a $/3/% 8 | si> I 2 3 N ° 4 5 ae] e I 63 3 > vo aM Bw @ oS co = = ¢ by = = £ = — vv ” 2) (= -- <0 t Ss4 °wn se 2i] Ja gs ¢ é s 5 5s ¢ 2 $6 s Oo c o 2 N zs °& 3 gf 6 6 2 =3c a[== ) E¢oss 23o @ 5E Re}=z be]=® ce)r” =]°0 =[=o Veeccsoof Ps czvzeoo:ces 2 a=]& fe)=3 f==§ &,a© S oa be] oc oO A=] « 5 a > o Bote E Lm = ry) o w = c SeE®ecov 4S stsgs80 8x 6€E 8ec 3c ”5 > © @nmE Es @ Q 2 2 Y =:= 2E ELER9g = 0D =§ cog2m5= Sg= a>= =5 _S rec 5 efre ° xoc ° ® 2) ° o
Family Mediation West Of Scotland
Balance sheet at 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 10 | 20,049 | 14,644 |
| Current assets | |||
| Debtors: amounts falling due within one year | 11 | 50,952 | 57,115 |
| Cash at bank and in hand | 305,525 | 247,859 | |
| 356,477 | 304,974 | ||
| Creditors | |||
| Amounts falling due within one year | 12 | (41,208) | (20,622) |
| Net current assets | 315,219 | 284,352 | |
| Total assets less current liabilities | 335,318 | 298,996 | |
| Net assets | 335,318 | 298,996 | |
| Funds | |||
| Unrestricted fund | 13 | 335,318 | 298,996 |
| Restricted fund | 13 | - | |
| Totalfunds | 335,318 | 298,996 |
The financial statements were approved by the Trustees on 28 August 2025 and signed on its behalf by:
==> picture [20 x 66] intentionally omitted <==
----- Start of picture text -----
_
----- End of picture text -----
Charity number SC008938
The notes on pages 16 to 26 form part of the financial statements.
14
Registered charity number SC008938
Family Mediation West Of Scotland
Statement of cash flows for the year ended 31 March 2025
==> picture [419 x 285] intentionally omitted <==
----- Start of picture text -----
Note 2025 2024
£ £ £ £
Net cash used in operating
activities 18 71,736 6,791
Cash flows provided by
investing activities
Acquisition of fixed assets (14,070) (3,312)
Net cash provided by investing (14,070) (3,312)
activities
Change in cash and cash equivalents 57,666 3,479
In the reporting period
Cash and cash equivalents 247,859 244,380
brought forward
Cash and cash equivalents
carried forward 305,525 247,859
Comprised of:
Cash at bank 305,525 247,859
----- End of picture text -----
15
Registered charity number SC008938
Family Mediation West Of Scotland
; ,
Notes to the financial statements
- Accounting policies The principal accounting policies, which have been applied consistently in the current and preceding year dealing with items which are considered material to the financial statements are set out below.
Basis of preparation The financial statements are prepared under the historical cost convention
The financial statements have been prepared in accordance with applicable accounting standards and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Family Mediation West Of Scotland meets the definition of a public benefit entity under FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
IncomeAll income is included on the Statement of Financial Activities when the SCIO is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Grants and donations Grants and donations (including government grants) towards revenue are credited to the Statement for Financial Activities in the year to which they relate. Where a grant or donation covers a period subsequent to the year end, that element of the grant and donation is deferred as at the year end.
ExpenditureExpenditure is recognised once there is a legal or constructive obligation to make payment to a third party. It is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate to all cost 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. Support costs are those costs incurred directly in support of expenditure on the objects of the Sclo.
ThePensions pension costs charged in the financial statements represent the contribution payable by the SCIO during the year.
The regular cost of providing retirement pensions and related benefits is charged to the statement of financial activities over the employees’ service lives and on the basis of a fixed percentage of earnings.
16
Registered charity number SC008938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
1 Accounting policies (continued)
==> picture [368 x 29] intentionally omitted <==
----- Start of picture text -----
Tangible fixed assets
Depreciation is provided at the following annuai rates in order to write off each asset over its
estimated useful lives:-
----- End of picture text -----
Office equipment - 25% on straight line basis Fixtures and fittings — 25% on straight line basis Individual items less than £1,000 are not capitalised,
Hire purchase and leasing equipment Assets obtained under hire purchase contracts or finance leases are capitalised In the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their expected useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the statement of financial activities over the relevant period. The capital element of the future payments is treated as a liability, Critical accounting estimates and Judgements In the application of the SCIO's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
-
e Accruals are applied at the year end based upon known costs received post year end and the experience of the Trustees.
-
e Tangible fixed assets are depreciated over a period to reflect their estimated useful life. The applicability of the assumed lives is reviewed annually, taking into account factors such a physical condition, maintenance and obsolescence.
Funds
Funds are classified as either restricted funds, designated funds or unrestricted funds, defined as follows:-
Unrestricted general funds, which are funds that can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds, which are funds that have been set aside by the trustees for the specific purposes or projects.
Restricted funds, which are funds which must be used in accordance with specific conditions imposed by the donors. The costs of administering these funds is charged to the specific fund.
Transfers are made between funds to clear any funds in deficit.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
17
Registered charity number $C008938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
| Notes to the financial statements (continued) | Notes to the financial statements (continued) | Notes to the financial statements (continued) | Notes to the financial statements (continued) | Notes to the financial statements (continued) | Notes to the financial statements (continued) |
|---|---|---|---|---|---|
| ee ___ ne |
|||||
| 2 | Grants and donations | Unrestricted funds |
Restricted funds |
Total 2025 |
Total unrestricted funds |
| 2024 | |||||
| £ | £ | £ | £ | ||
| Donation Robertson trustgrant The accessfoundation grant University ofglasgowgrant Commonwealth fund grant Merchant house grant Scottish children grant |
50 31,000 - - - - . |
. - 5,000 1,920 2,622 3,000 4,000 |
50 31,000 5,000 1,920 2,622 3,000 4,000 |
- (7,325) - . - - - |
|
| 31,050 | 16,542 | 47,592 | (7,325) | ||
| ==s==ss== | s=se===5 | ====== | =ssss== | ||
| 3. | Income from charitable activities | Unrestricted funds |
Restricted funds |
Total 2025 |
Total unrestricted |
| funds | |||||
| 2024 | |||||
| £ | £ | £ | ¢ | ||
| Grants from Scottish Government Mediation fees Parenting apart grant |
249,632 234,293 6,310 |
- - - |
249,632 234,293 6,310 |
249,632 226,865 920 |
|
| 490,235 | - | 490,235 | 477,417 | ||
| Ssssz2e2 | -—+}}—_}-}—} | F -3—} ++ -} | ==sSee== | ||
| 2025 | 2024 | ||||
| 4 | ‘Investments | £ | £ | ||
| Bankaccountinterest-unrestricted | 2,178 | 2,051 |
18
Registered charity number SCO008938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
==> picture [411 x 446] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|gc|
|5|2025|2024|
|Expenditure|£|£|
|Cost|of raising|funds|-|unrestricted|
|Just|Giving|charges|:|18|
|-|18|
|Unrestricted|Restricted|Total|Total|
|funds|funds|2025|unrestricted|
|funds|
|2024|
|Charitable|activities|£|£|£|£|
|Wages and|salaries|costs|310,907|5,920|316,827|298|825|
|Premises|costs|58,878|-|58,878|51,287|
|Utilities|14,127|-|14,127|12,602|
|Repairs and|maintenance|16,421|2,622|19,043|9,795|
|Postage and|stationery|1,028|-|1,028|1,690|
|Training and development costs|4,092|-|4,092|6,136|
|Travel|costs|145|-|145|1,802|
|Depreciation|8,665|-|8,665|7,317|
|Advertising|and|marketing|991|.|991|1,810|
|Bank fees|1,077|-|1,077|797|
|Mediators expenses|1,175|-|1,175|7,989|
|Insurance|4,191|.|4,191|2,188|
|IT software and|consumables|22,366|5,000|27,366|11,750|
|Accountancy costs|13,000|-|13,000|19,617|
|HR|costs|5,048|-|5,048|16,078|
|Subscriptions|760|-|760|199|
|General expenses|8,552|3,000|11,552|1,984|
|Bad|debts|3,470|.|3,470|-|
|Legal costs|7,448|-|7,448|737|
|Support costs (note 6)|4,800|:|4,800|2,490|
|487,141|16,542|503,683|455,093|
|487,141|16,542|503,683|455,111|
|Ss Ssse==|sSS=sse2=|=ssses5|s2ssse5|
----- End of picture text -----
19
Registered charity number SCO08938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
a
6Support costs
The SCIO initially identifies it support costs and then identifies those costs that relate to the governance function of the charitable company.
| Support | ||||
|---|---|---|---|---|
| 2025 | Costs £ |
Governance £ |
Total £ |
|
| Governance costs | ||||
| - Auditorremuneration | - | 4,800 | 4,800 | |
| - | 4,800 | 4,800 | ||
| Support | ||||
| 2024 | Costs £ |
Governance £ |
Total £ |
|
| Governance costs | ||||
| - Independentexamination fee | . | 2,490 | 2,490 | |
| - Auditor remuneration | - | - | - | |
| - | 2,490 | 2,490 | ||
| 7 | Operatingsurplus fortheyear | 2025 | 2024 | |
| £ | £ | |||
| Operating surplus is stated after charging: | ||||
| Depreciation Independent examiner's fee Auditor remuneration |
8,665 1,800 4,800 |
7,317 2,490 - |
||
| === | ==s= | |||
| 8 | Trusteeremunerationandexpenses |
No trustee received remuneration, benefits or expenses during the year (2024 - nil).
9 Staff costs
| Staff costs | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Salaries andwages Social security costs Pension contributions |
298,074 14,797 3,956 |
279,747 15,244 3,834 |
| 316,827 | 298,825 |
The average staff number of 27 (2024 - 39), none of whom received a salary in excess of 60,000 (2024 - £60,000).
The SCIO considers its key management personnel are the Trustees and Director. The total employment benefits of the key management personnel were £60,289 (2024 - £29,702).
20
Registered charity number SCO08938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
| ee | ee | ee | ee | ee |
|---|---|---|---|---|
| 10 | Tangible fixed assets | |||
| Fixtures & fittings |
Computer equipment |
2025 Total |
||
| £ | £ | £ | ||
| Cost | ||||
| At 1 April 2024 Additions |
3,584 - |
25,683 14,070 |
29,267 14,070 |
|
| At 31 March 2025 | 3,584 | 39,753 | 43,337 | |
| Depreciation | ||||
| At 1 April 2024 Charge forthe year |
1,792 896 |
12,831 7,769 |
14,623 8,665 |
|
| At 31 March 2025 | 2,688 | 20,600 | 23,288 | |
| Net book value | ||||
| At31 March 2025 | 896 | 19,153 | 20,049 | |
| At31 March 2024 | 1,792 | 12,852 | 14,644 | |
| Fixtures & fittings |
Computer equipment |
2024 Total |
||
| £ | £ | £ | ||
| Cost | ||||
| At 1 April 2023 Additions |
3,584 - |
22,371 3,312 |
25,955 3,312 |
|
| At 31 March 2024 | 3,584 | 25,683 | 29,267 | |
| Depreciation | ||||
| At 1 April2023 Charge forthe year |
896 896 |
6,410 6,421 |
7,306 7,317 |
|
| At 31 March 2024 | 1,792 | 12,831 | 14,623 | |
| Net book value | ||||
| At 31 March 2024 | 1,792 | 12,852 | 14,644 | |
| ==sss5 | ==>=== | ===s== | ||
| At31March2023 | 2,688 | 15,961 | 18,649 |
21
Registered charity number SCO08938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
| 11 | Debtors | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Trade debtors | 43,227 | §1,325 | |
| Other debtors | 6,222 | 5,166 | |
| Prepayments | 1,503 | 624 | |
| 50,952 | 57,115 | ||
| 12 | Creditors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Amounts falling due in less than one year: | |||
| Trade creditors | 19,037 | 2,540 | |
| Other taxes and social security costs | 7,258 | 5,648 | |
| Other creditors and accruals | 14,913 | 12,434 | |
| 41,208 | 20,622 |
22
Registered charity number SC008938
|||~f£04)
ees
ga
35|co
©
4 | &
og |
o | &|ee|'|rs]
mt
3 |
oI|rel
3
:
4|
|---|---|---|---|---|---|---|---|
|||ew
2
3
3
x
wi|=
=
=|2|
5
15
$|$|soonss
Nn
7 1
38888 | 3| 3!
wont | ©
3
=|
Si
~— i|||2
ct
:
E
3|
||||||||ir|
|||ow
e
£|re)
”
conoco
nN
§/8 | 88888 | %|
8
bY
Ne NOs
©
w
w|||11
3!
s
|
3 itw||
|||ek
a5
a|3
|g
a|
8|||!
g
|
Si||
|||wat
s
2
3|a
ry
fe)
66 | 8
|
—
—|'
©
8
@
6|'|au
oI
Bt
Zi|bd|
|||o-
&|a
a
a | a
&
~
vt
+|'
a
bp Fo 8|i|a
wi tl
ii
wT||
|||BOW
88
=
g2|$ | g
%
=
8/8|to
#
bono.|‘|1
& |
& iH
R
|||
||_
S=|||||||
||-|||||||
||c|||||||
||P=]S6|||||||
|z
co
S66
o
bd
5
e
®
>
c
5s
s
3
g
>
=
E
uw|&
ps}
OS
2
E
®
5
7)
ws
3
c
££ |
2
=|
=
2
°
z|f
b=]
§
ira
2|2
5]
©
3
P
=
=
2
2
o
ie)
3
2c
”
oe
£&
Se
5
8 &
=
ff
68
350
FEF|=
od
5
E
2§z2
23
owo0Fs
wv
B§aceeG5
p2e2G2s5
nools
882355
S88555
BrotESZ
«gee88e
£
f£FS55650H|”
so
€
2
3
“
2
€
8
=
oF
e|”
8B
&
=
8
re||
Family Mediation West Of Scotland
Notes to the financial statements (continued)
0
13 Funds (continued)
Purposes of restricted funds
The access fund — funding contribution for digital project and CRM.
University of Glasgow ~ amounts received for student intern in the year.
Commonwealth fund — amounts received for redecoration of Glasgow child contact centre Merchant House — amounts received for new toys, furniture and equipment for Glasgow child contact centre.
Scottish children’s lottery - amounts received towards a salary for a sessional practitioner in the Glasgow child contact centre.
14 Related party transactions ee:() during directorthe of year Relationships of £249,632 Scotland(2024 - who £249,632). disbursed Scottish Government funding
a: a director of Count (Scotland) Limited. Count (Scotland) Limited provided bookkeeping services to the SCiO during the year totalling £11,200 (2024 - £16,333).
15 Operating lease commitments
At the reporting end date the SC!O had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Withinoneyear Between twoand fiveyears Overfive years |
47,200 142,700 - |
31,000 136,000 34,000 |
| 189,900 | 201,000 | |
| sss | ++—}—+—$4 |
24
Registered charity number SCO08938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
==> picture [412 x 12] intentionally omitted <==
----- Start of picture text -----
e e e
----- End of picture text -----
| 16 | Analysis ofnetassets between funds | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| 2025 | funds | funds | funds | |
| 2025 | 2025 | 2025 | ||
| £ | £ | £ | ||
| Tangible fixed assets Current assets/liabilities |
20,049 315,269 |
. - |
20,049 315,269 |
|
| 335,318 | : | 335,318 | ||
| 2024 | Unrestricted funds |
Restricted funds |
Total funds |
|
| 2024 | 2024 | 2024 | ||
| £ | £ | £ | ||
| Tangible fixed assets Current assets/liabilities |
14,644 284,352 |
: - |
14,644 284,352 |
|
| 298,996 | - | 298,996 |
17 Analysis of net assets at the date of merger
On 28 January 2025, Family Mediation West, a company limited by guarantee (Company No. $C 103933), was transferred into a Scottish Charitable Incorporated Organisation (SCIO), registered as CS007306. This transfer invoived the transfer of all assets and liabilities from the company to the SCIO, effectively reorganising the charity's structure. The SCIO adopted merger accounting in accordance with FRS 102 Section 19 and the Charities SORP (FRS 102) Section 27. No goodwill or merger reserve has been recognised, as the combination meets the criteria for merger accounting. Comparative information has been restated to include the total comprehensive income and the statement of financial position for the previous reporting period, adjusted as necessary to achieve uniformity of accounting policies.
| Family Mediation West |
Family Mediation Westof |
Combined total |
|
|---|---|---|---|
| Scotland | |||
| NetAssets | £ 434,105 |
£ - |
£ 434,105 |
| Represented by: | |||
| Unrestricted funds Restricted funds |
417,563 16,542 |
- - |
417,563 16,542 |
| Total funds | 434,105 | - | 434,105 |
| ssss=S=S= | sees | Ss=ssa |
25
Registered charity number SC008938
Family Mediation West Of Scotland
Notes to the financial statements (continued)
==> picture [411 x 162] intentionally omitted <==
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|nn|
|18|Reconcillation|of|net movement|in|funds|to|net cash|inflow|
|2025|2024|
|£|£|
|Net income/expenditure|36,322|17,032|
|Adjustments|for:|
|Depreciation|& impairment|8,665|7,317|
|Decrease|in|debtors|6,163|18,522|
|Increase/(decrease)|in|creditors|20,586|(36,080)|
|Net cash|inflow from|operating|activities|71,736|6,791|
----- End of picture text -----
26
Registered charity number SC008938