IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC161001 2024-03-31 SC161001 2025-03-31 SC161001 2024-04-01 2025-03-31 SC161001 2023-03-31 SC161001 2023-04-01 2024-03-31 SC161001 2024-03-31 SC161001 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC161001 ns15:PoundSterling 2024-04-01 2025-03-31 SC161001 ns11:FRS102 2024-04-01 2025-03-31 SC161001 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 SC161001 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC161001 ns11:FullAccounts 2024-04-01 2025-03-31 SC161001 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC161001 ns16:EnglandWales 2024-04-01 2025-03-31 SC161001 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC161001 ns0:Trustee2 2024-04-01 2025-03-31 SC161001 ns0:Trustee3 2024-04-01 2025-03-31 SC161001 ns0:Trustee1 2024-04-01 2025-03-31 SC161001 ns0:Trustee4 2024-04-01 2025-03-31 SC161001 ns11:CompanySecretary1 2024-04-01 2025-03-31 SC161001 ns0:Activity8 2024-04-01 2025-03-31 SC161001 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 SC161001 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC161001 ns0:Activity8 2023-04-01 2024-03-31 SC161001 ns0:Activity9 2024-04-01 2025-03-31 SC161001 ns0:TotalUnrestrictedFunds ns0:Activity9 2024-04-01 2025-03-31 SC161001 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC161001 ns0:Activity9 2023-04-01 2024-03-31 SC161001 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC161001 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC161001 ns0:TotalUnrestrictedFunds 2024-03-31 SC161001 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC161001 ns0:TotalUnrestrictedFunds 2025-03-31 SC161001 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC161001 ns10:WithinOneYear 2025-03-31 SC161001 ns10:WithinOneYear 2024-03-31 SC161001 1 2024-04-01 2025-03-31 SC161001 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC161001 2 2024-04-01 2025-03-31 SC161001 3 2024-04-01 2025-03-31 SC161001 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-04-01 2024-03-31 SC161001 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC161001 ns0:TotalUnrestrictedFunds ns0:Activity9 2023-04-01 2024-03-31 SC161001 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC161001 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC161001 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC161001 ns10:ComputerEquipment 2024-03-31 SC161001 ns10:ComputerEquipment 2025-03-31 SC161001 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: SC161001 (Scotland)

REGISTERED CHARITY NUMBER: SC015069

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Family Mediation Central Scotland

| Family Mediation Central Scotland |

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 4

| Independent Examiner's Report | 5 |

| Statement of Financial Activities | 6 |

| Balance Sheet | 7 |  | to |  | 8

| Notes to the Financial Statements | 9 |  | to |  | 17

| Family Mediation Central Scotland (Registered number: SC161001) |

Report of the Trustees

for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and activities

The Charity's objectives are as follows:-

• |  | To promote the practice of Family Mediation, with a view to assisting separated parents or other family members experiencing conflict in their family relationships, to work towards resolving the issues between them. This is the case whether or not clients are involved in any court proceedings. Family Mediation supports separated parents to have conversations about their children and how best to navigate their changed circumstances and new family situation. |

• |  | To offer Child Contact Centre Services in a professional manner, delivering those services in a child-centred way and focussing on the safely of all participants. Child Contact Centre facilities are safe, neutral places where children can exercise contact with the parent they no longer live with or another significant family member post-separation, divorce, or family breakdown. |

• |  | To be accessible as a service designed to meet the needs of those experiencing family breakdown and conflict in the local community. |

• |  | To promote and encourage co-operation with Sheriff Courts, statutory and other voluntary organisations involved in any way with family disputes. |

• |  | To promote and encourage research into and study of matters connected in any way with the objectives of the Charity. |

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

We reported last year that there had been a negative impact on the number of families using our Child Contact Centre Services as a result of the changes to Court rules and also the significant number of solicitors who are not now offering legal aid services or taking on family case work. This has continued to be the case during the present reporting year. We received no new referrals from Alloa Sheriff Court during this reporting year, seven from Stirling Sheriff Court and 16 from Falkirk Sheriff Court. Although the numbers of Court referrals from Stirling and Falkirk have held up, they are still way below the number of cases the service dealt with in years gone by. Once again, there is nothing to suggest this trend will change for the better any time soon.

Clients are experiencing the cost of living crisis, which means they may not be able to pay our fees. In such cases, we will offer a reduced fee or provide the service free of charge. Ensuring no client is turned away from the service due to an inability to pay is an important feature of our service.

| Family Mediation Central Scotland (Registered number: SC161001) |

Report of the Trustees

for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Annual Statistics

Intake Workers held 333 appointments with clients looking to use our services. Our mediators took on 38 new cases and delivered 83 sessions of family mediation, involving arrangements being made by parents of 53 children. Similarly to last year, there was a drop in the number of families using our Child Contact Centre Services. There were seven new supported contact cases in this reporting year, three of which were self-referrals, two from solicitors and two from Court. There were 23 new cases of supervised contact, 11 fewer than in the previous reporting period. 93 children used the contact centre service, 79 of whom were aged eight and under. Contact centre staff facilitated 342 supported contact sessions across our three centres, an increase of 48 from the previous reporting year. There were 373 handover arrangements, a drop of 82 and 271 supervised contact sessions facilitated, 139 fewer than the previous reporting year. This translates to 479 hours of supported contact, 2898 hours of contact for children on handover arrangements and 324 hours of supervised contact. These statistics represent a further significant drop in our supervised contact service, which is clearly disappointing.

FINANCIAL REVIEW

Financial review

Principal funding sources

The Scottish Government has been our principal funder during this reporting year, awarding the service core funding administered by the Corra Foundation and a second grant for contact centre support work.

Our only other source of income was earned income, a mixture of payments from the Scottish Legal Aid Board on behalf of some clients, with others paying privately.

The service received £94,327 from the CYPFEIF (Children, Young People and Families Early Intervention Fund), administered by the Corra Foundation. In addition, the Scottish Government also awarded our service £42,512 as a separate grant for our contact support work.

Total income for the year was £190,248. Total expenditure was £161,962. Income has increased by £10,000 and Expenditure has decreased by £13,381, from the financial year 2023-24 to this one 2024-25.

FUTURE PLANS

The charity plans continuing the core activities outlined above during the year ahead.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 13 October 1995, and registered as a charity on 13 October 1995. The company was established under the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

| Family Mediation Central Scotland (Registered number: SC161001) |

Report of the Trustees

for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The Directors of the Company are also the Charity Trustees for the purposes of Charity law, and under the Company's Articles are known as Members of the Executive Committee. Under the requirements of the Memorandum and Articles of Association, the Members of the Executive Committee are elected to service for a period of one year, after which they must be re-elected at the next Annual General Meeting.

Linda Philliben, John Barr, Kenneth Marsh and Dr. Will Kay offer themselves for re-election for the year April 2024 - March 2025.

The Executive Committee seeks to ensure the needs of separated families are appropriately reflected through the diversity of the Trustee body.

Organisational structure

Family Mediation Central Scotland has an Executive Committee of up to 12 Members, who meet monthly and are responsible for the strategic direction and policy of the Charity. At present, the Executive Committee has four Trustees, and one non-voting Member, from different professional backgrounds relevant to the work of the Charity. One Trustee is a former service user.

A scheme of delegation is in place and day-to-day responsibility for the provision of services rests with the Service Manager, Kathleen Frew. She is responsible for ensuring that the Charity delivers the services specified and that key performance indicators are met. The Service Manager also has responsibility for the individual supervision of staff and the continuing development of their skills and working practices, in line with good practice.

Induction and training of new trustees

New trustees will be invited to meet with the Members of the Executive Committee and the Service Manager and will be given an induction pack to familiarise themselves with the work of the Organisation, its policies and practices and current financial position.

Risk management

The Executive Committee has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.

Significant external risks to funding, including those associated with the current national economic climate, have led to the development of a strategic plan which will allow for the diversification of funding and activities. The Organisation continues to face real as well as actual reductions in its income due to inflation, increasing energy costs and a significant drop in referrals from solicitors and Court, none of which is within the Organisation's control.

Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, clients, children and visitors to the premises we operate from.

The organisation is a Member Service of the Relationships Scotland Network. This, together with the regulation of all mediators, ensures a consistent quality of delivery for all operational aspects of the charity.

These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

| Family Mediation Central Scotland (Registered number: SC161001) |

Report of the Trustees

for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC161001 (Scotland)

Registered Charity number

SC015069

Registered office

9 Main Street

Cowie

STIRLING

FK7 7BL

Trustees

J G Barr

K D Marsh

Ms L Philliben Chairperson

Dr W Kay

Company Secretary

J G Barr

Independent Examiner

Brian Meldrum CA

The Kelvin Partnership Ltd

Chartered Accountants

The Cooper Building

505 Great Western Road

Glasgow

G12 8HN

Executive Committee Members

Kathleen Frew

Bankers

Bank of Scotland

1 Munro Road

Stirling

FK7 7SY

Approved by order of the board of trustees on 28 November 2025 and signed on its behalf by:

Ms L Philliben - Trustee

Independent Examiner's Report to the Trustees of

Family Mediation Central Scotland

I report on the accounts for the year ended 31 March 2025 set out on pages six to seventeen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1) | which gives me reasonable cause to believe that, in any material respect, the requirements

- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Brian Meldrum CA

The Institute of Chartered Accountants of Scotland

The Kelvin Partnership Ltd

Chartered Accountants

The Cooper Building

505 Great Western Road

Glasgow

G12 8HN

28 November 2025

| Family Mediation Central Scotland |

Statement of Financial Activities

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities | 4

Scottish Government CYPFEIF and ALEC Fund Grant | 94,327 |  | - |  | 94,327 |  | 94,327 |

Scottish Government - CCC Services Fund Grant | 42,512 |  | - |  | 42,512 |  | 42,512 |

Other trading activities | 2 | 52,230 |  | - |  | 52,230 |  | 43,017 |

Investment income | 3 | 780 |  | - |  | 780 |  | 485 |

Other income | 399 |  | - |  | 399 |  | - |

Total | 190,248 |  | - |  | 190,248 |  | 180,341 |

EXPENDITURE ON

Charitable activities

Scottish Government CYPFEIF and ALEC Fund Grant | 94,327 |  | - |  | 94,327 |  | 94,327 |

Scottish Government - CCC Services Fund Grant | 42,512 |  | - |  | 42,512 |  | 42,512 |

Charitable activities | 23,623 |  | - |  | 23,623 |  | 37,064 |

Governance costs | 1,500 |  | - |  | 1,500 |  | 1,440 |

Total | 161,962 |  | - |  | 161,962 |  | 175,343 |

NET INCOME | 28,286 |  | - |  | 28,286 |  | 4,998 |

RECONCILIATION OF FUNDS

Total funds brought forward | 119,763 |  | - |  | 119,763 |  | 114,765 |

TOTAL FUNDS CARRIED FORWARD | 148,049 |  | - |  | 148,049 |  | 119,763 |

| Family Mediation Central Scotland (Registered number: SC161001) |

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

CURRENT ASSETS |

Debtors | 10 | 15,002 |  | 30,012 |

Cash at bank and in hand | 139,049 |  | 99,059 |

154,051 |  | 129,071 |

CREDITORS |

Amounts falling due within one year | 11 | (6,002 | ) | (9,308 | )

NET CURRENT ASSETS | 148,049 |  | 119,763 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 148,049 |  | 119,763 |

NET ASSETS | 148,049 |  | 119,763 |

FUNDS | 13

Unrestricted funds | 148,049 |  | 119,763 |

TOTAL FUNDS | 148,049 |  | 119,763 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

| Family Mediation Central Scotland (Registered number: SC161001) |

Balance Sheet - continued

31 March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28 November 2025 and were signed on its behalf by:

L Philliben - Trustee

J G Barr - Trustee

| Family Mediation Central Scotland |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the charity's accounting policies, the Directors 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 the current and future periods

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement 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 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| Fund accounting

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Going Concern

| The Trustees are obliged to consider the appropriateness of the going concern assumption when preparing the financial statements. Further disclosure regarding the Trustees assumptions and decisions taken thus far to mitigate its impact are detailed in the Trustees Report. Consequently, the Trustees believe that there are no material uncertainties affecting the charity's ability to continue as a going concern and, accordingly, the financial statements are prepared on a going concern basis.

| Financial instruments

| The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all its financial instruments.

| Financial instruments are recognized in the charity’s financial statements when the charity becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are only offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary

| course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investment with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowing in current liabilities.

| Provisions

| Provisions are recognised where a legal or constructive obligation has been incurred which will probably lead to an outflow of resources that can be reasonably estimated. Provisions are recorded for the estimated ultimate liability that is expected to arise, taking into account the time value of money where material.

| A contingent liability is disclosed where the existence of the obligation will only be confirmed by future events, or where the amount of the obligation cannot be measured with reasonable reliability. Contingent assets are not recognised but are disclosed where an inflow of economic benefits is probable.

2. | OTHER TRADING ACTIVITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Supervised contact | 39,765 |  | 33,957 |  |

| Mediation | 11,625 |  | 8,940 |  |

| Room Hire | 500 |  | 120 |  |

| Sales | 340 |  | - |  |

52,230 |  | 43,017 |  |

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | INVESTMENT INCOME

| 31.3.25 |  | 31.3.24

£ | £ |

| Deposit account interest | 780 |  | 485 |  |

4. | INCOME FROM CHARITABLE ACTIVITIES

| 31.3.25 |  | 31.3.24

| Activity | £ | £ |

| Grants |  | Scottish Government CYPFEIF and ALEC Fund Grant | 94,327 |  | 94,327 |  |

| Grants |  | Scottish Government - CCC Services Fund Grant | 42,512 |  | 42,512 |  |

136,839 |  | 136,839 |  |

| Grants received, included in the above, are as follows:

| 31.3.25 |  | 31.3.24

£ | £ |

| Scottish Government CYPFEIF and ALEC Fund | 94,327 |  | 94,327 |  |

| Scottish Government - CCC Services | 42,512 |  | 42,512 |  |

136,839 |  | 136,839 |  |

5. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.3.25 |  | 31.3.24

£ | £ |

| Independent Examiners Fee | 1,500 |  | 1,440 |  |

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| Management | 1 |  | 1 |  |

| Charitable | 3 |  | 6 |  |

| Support | 1 |  | 1 |  |

5 |  | 8 |  |

| No employees received emoluments in excess of £60,000.

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Charitable activities

| Scottish Government CYPFEIF and ALEC Fund Grant | 94,327 |  | - |  | 94,327 |

| Scottish Government - CCC Services Fund Grant | 42,512 |  | - |  | 42,512 |

| Other trading activities | 43,017 |  | - |  | 43,017 |

| Investment income | 485 |  | - |  | 485 |

| Total | 180,341 |  | - |  | 180,341 |

| EXPENDITURE ON

| Charitable activities

| Scottish Government CYPFEIF and ALEC Fund Grant | 94,327 |  | - |  | 94,327 |

| Scottish Government - CCC Services Fund Grant | 42,512 |  | - |  | 42,512 |

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| Charitable activities | 37,064 |  | - |  | 37,064 |

| Governance costs | 1,440 |  | - |  | 1,440 |

| Total | 175,343 |  | - |  | 175,343 |

| NET INCOME | 4,998 |  | - |  | 4,998 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 114,765 |  | - |  | 114,765 |

| TOTAL FUNDS CARRIED FORWARD | 119,763 |  | - |  | 119,763 |

9. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2024 and 31 March 2025 | 9,750 |  |

| DEPRECIATION

| At 1 April 2024 and 31 March 2025 | 9,750 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 15,002 |  | 22,928 |  |

| Other debtors | - |  | 6,700 |  |

| Prepayments | - |  | 384 |  |

15,002 |  | 30,012 |  |

11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 2,024 |  | 2,787 |  |

| Social security and other taxes | 2,478 |  | 2,281 |  |

| Accruals and deferred income | 1,500 |  | 4,240 |  |

6,002 |  | 9,308 |  |

12. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

£ | £ | £ | £ |

| Current assets | 154,051 |  | - |  | 154,051 |  | 129,071 |  |

| Current liabilities | (6,002 | ) | - |  | (6,002 | ) | (9,308 | ) |

148,049 |  | - |  | 148,049 |  | 119,763 |  |

13. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 119,763 |  | 28,286 |  | 148,049 |  |

| TOTAL FUNDS | 119,763 |  | 28,286 |  | 148,049 |  |

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

13. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 53,409 |  | (25,123 | ) | 28,286 |  |

| Scottish Government CYPFEIF and ALEC Fund Grant | 94,327 |  | (94,327 | ) | - |  |

| Scottish Government - CCC Services Fund Grant | 42,512 |  | (42,512 | ) | - |  |

190,248 |  | (161,962 | ) | 28,286 |  |

| TOTAL FUNDS | 190,248 |  | (161,962 | ) | 28,286 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 114,765 |  | 4,998 |  | 119,763 |  |

| TOTAL FUNDS | 114,765 |  | 4,998 |  | 119,763 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 43,502 |  | (38,504 | ) | 4,998 |  |

| Scottish Government CYPFEIF and ALEC Fund Grant | 94,327 |  | (94,327 | ) | - |  |

| Scottish Government - CCC Services Fund Grant | 42,512 |  | (42,512 | ) | - |  |

180,341 |  | (175,343 | ) | 4,998 |  |

| TOTAL FUNDS | 180,341 |  | (175,343 | ) | 4,998 |  |

| Family Mediation Central Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

13. | MOVEMENT IN FUNDS - continued

| Unrestricted funds |

| Scottish Government CYPFEIF and ALEC Fund - Core funding from the Scottish Government via the | Children, Young People and Families Unified Voluntary Sector Fund 2001-2010 is used to run the Family Mediation Service.

| Reserve account - funds held in reserve in respect of the main risks to the charity. The charity has | established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (free reserves) held by the charity should be four months expenditure.

14. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.