Family Mediation South Lanarkshire Charity Accounts

COMPANY REGISTRATION NUMBER: SC286436

CHARITY REGISTRATION NUMBER: SC036744

Family Mediation South Lanarkshire

Company Limited by Guarantee

Financial Statements

31 March 2025

Family Mediation South Lanarkshire

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page

Trustees' annual report (incorporating the directors' report)	1

Independent auditor's report to the members	5

Statement of financial activities (including income and expenditure account)	9

Statement of financial position	10

Notes to the financial statements	11

Family Mediation South Lanarkshire

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Directors' Report)

Year ended 31 March 2025

The directors, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2025 .

Reference and administrative details

Registered charity name	Family Mediation South Lanarkshire

Charity registration number	SC036744

Company registration number	SC286436

Principal office and registered	Hamilton Business centre
office	194 Quarry Street
	Hamilton
	ML3 6QR

The directors

	Mrs Anne Brophy
	Ms Linda George
	Mrs Jane Ross
	Mrs Linda Welsh

Company secretary	Anne Brophy

Auditor	Nelson Gilmour Smith
	Chartered accountants & statutory auditor
	47 Cadzow Street
	Hamilton
	ML3 6ED

Bankers	Bank of Scotland
	The Mound
	Edinburgh
	EH1 1YZ

Structure, governance and management

Constitution

Family Mediation South Lanarkshire is a Company Limited by Guarantee incorporated on 21st June 2005 and with Charitable Recognition status granted on 9th September 2005 and backdated to the date of incorporation.

Governance

The management of the company is the responsibility of the directors who are appointed under the terms of the Memorandum and Articles of Association.

F.M.S.L. recruits directors from all walks of life endeavouring to achieve representation from all our areas of work and representing the views and needs of both our clients and organisations with whom we work in partnership. We also recognise the significant skills in particular areas that are required of a "balanced" Board and attempt to ensure that we meet the particular areas of expertise required for an effective Board.

Management

The day to day management of the service is delegated to the Service Manager, Mark Stalker.

Objectives and activities

The objectives of the Charity are to promote the welfare and relieve the needs of divorced and separating couples, whether or not involved in any court proceedings, and any children of such couples, by assisting, so far as is possible, in the amicable resolution of any disputes arising from divorce or separation in respect of the future care and welfare of the said children, in the appreciation and understanding of the problems and the interests of such children in adapting to and coping with their changed situations and circumstances.

The activities to be undertaken by the Charity includes the provision and dissemination of information in relation to separation and divorce to all who may request same, to signpost those seeking information to other relevant bodies within the geographical area of South Lanarkshire, to provide a child focused Mediation service for all parents/carers who wish to use same, allowing same to attempt to improve their levels of communication and to make informed and good agreements for the future welfare and well-being of their children, to provide a Direct Consultation with Children in Mediation Service, allowing the views of children, where they wish those views to be passed on, to be heard in a parental/carer Mediation setting, to provide an Intergenerational Mediation service to assist in situations where problems exist between a parent/carer and an older child/young person as a result of a separation or divorce, to provide a Contact Centre service for absent parents to be able to spend quality, supported contact with their children in a safe and neutral environment where no other form of contact can be agreed by the parents/carers or where a court or other body deems it fit that contact should take place and to provide a Parenting Apart workshop service for separated parents being group sessions dealing with the impacts of separation and divorce on parents and children, children's ages and stages of development and the behaviours they may experience as a result of parental separation etc.

Achievements and performance

The Directors have monitored the company's performance throughout the year and have agreed that it continues to meet its objectives and aims satisfactorily.

Financial review

The principle source of funding for the charity was grants from a variety of sources including local government and national charitable bodies. In total the charity received grants of £108,594 (2024 £130,273) and £97,070 (2024: £100,487) from other sources. There was a net surplus/(deficit) in the unrestricted reserves of £209 (2024: £47,471).

The unrestricted reserves of the charity are £125,320 (2024 - £125,111). Directors have noted that the current financial position of the charity is still unsatisfactory, but do not anticipate that the charity's activities will cease as additional funding has been secured in the period following the year end.

Risk management

The Directors actively review risks which the charity faces on an ongoing basis. We believe that maintaining the general reserves at the levels stated, combined with an ongoing review of financial results provide for timely indicators of adverse circumstances.

Reserves policy

The Directors have a established a policy whereby the unrestricted funds not committed or invested in fixed assets ("the general reserves") held by the charity should be between 3 and 6 months of the actual expenditure for 2024/25, which equates to a minimum of £31,330 (2023: £44,173) in general funds. At this level, the Directors feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding or a major incident. It would obviously be be necessary to consider how the funding would be replaced if the activities changed. At present the general reserves, which amount to £125,320 (2024: £125,111)are in with this this target level.

Plans for future periods

The company wishes over the following financial year to continue the service provision referred to above in the section on "Objectives and Activities" and which are well established in the Hamilton and Blantyre, East Kilbride, Rutherglen, and Clydesdale areas. It is the desire of the company to continue to make that service available to the widest possible spread of the clients throughout South Lanarkshire no matter where they may reside. The company determined in the forthcoming year to continue to to build on the ongoing success of the Supervised Contact service alongside the already estalished Supported and Handover Contact Service , Child Focused Mediation Service and

Parenting Apart Service. All the services are now chargeable and the revenue from that continues to show an annually increasing source of fresh income to the service. Two years ago it was indicated that the Scottish Government intended to bring in Regulation of Child Contact Centres across the country. With the ongoing financial uncertainty affecting the Scottish Government there has been no firm date given for this to go ahead and there is no indication that this is now imminent. Relationships Scotland, our national body has been very proactive in the last year or so in putting together a national Child Contact Centre training program which has led to the service reducing the need for as much in house trsaining as it has in the past. The Covid pandemic saw a radical shift in service provision with a hybrid model of face to to face provision with online provision working hand in hand. The use of online focused mediation has proven to be the one area of pandemic working that has since become rooted in the very fabric of the mediation service works and has become the norm for almost all services users with only a very few parents seeking actual face to face mediation in the same room.

Directors' responsibilities statement

The directors, who are also directors for the purposes of company law, are responsible for preparing the directors' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity directors to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the applicable Charities SORP; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report (incorporating the directors' report) was approved on 15 December 2025 and signed on behalf of the board of trustees by:

Mrs Anne Brophy

Director

Family Mediation South Lanarkshire

Company Limited by Guarantee

Independent Auditor's Report to the Members of Family Mediation South Lanarkshire

Year ended 31 March 2025

Opinion

We have audited the financial statements of Family Mediation South Lanarkshire (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes, 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 FRS 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 incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

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 the provisions available for small entities, in the circumstances set out in note 19 to the financial statements, 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 directors' 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 charity'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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors (who are also the directors for the purposes of company law) 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 directors 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 directors 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 directors either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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. 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 misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Based on our understanding of the charity, we identified the principal risks of non-compliance with laws and regulations and the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Companies Act 2006. We evaluated managements' incentives and opportunities for the fraudulent manipulation of the financial statements, including the risk of override of controls. Based on our assessment we adopted a substantive approach to our audit testing. Audit procedures performed included: Testing a sample of transactions to source documentation. We select sample sizes having regard to the inherent risk (specific and general), the quality of the internal controls and the risk that our testing might not detect possible misstatements. Making enquiries of management, those charged with governance and the entity's solicitors around actual and potential litigation and claims. Identifying legislation of particular relevance to the entity and obtaining audit evidence regarding compliance with that legislation. Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business There are inherent limitations in the audit procedures described above. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example forgery or concealment. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance 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. Use of our report

This report is made solely to the charity's members, 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. Our audit work has been undertaken so that we might state to the charity's members 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 the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

ANDREW WILSON BA CA

(Senior Statutory Auditor)

For and on behalf of

Nelson Gilmour Smith

Chartered accountants & statutory auditor

47 Cadzow Street

Hamilton

ML3 6ED

15 December 2025

Family Mediation South Lanarkshire

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	64,402	44,192	108,594	130,273
Charitable activities	6	97,070	–	97,070	100,487
		---------	--------	---------	---------
Total income		161,472	44,192	205,664	230,760
		---------	--------	---------	---------

Expenditure

Expenditure on charitable activities	7,8	161,263	44,192	205,455	183,289
		---------	--------	---------	---------
Total expenditure		161,263	44,192	205,455	183,289
		---------	--------	---------	---------

	---------	--------	---------	---------
Net income and net movement in funds	209	–	209	47,471
	---------	--------	---------	---------

Reconciliation of funds

Total funds brought forward	125,111	–	125,111	77,640
	---------	--------	---------	---------
Total funds carried forward	125,320	–	125,320	125,111
	---------	--------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Family Mediation South Lanarkshire

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible fixed assets	13		1,510	1,357

Current assets

Debtors	14	25,571	29,041
Cash at bank and in hand		100,017	96,635
		---------	---------
		125,588	125,676

Creditors: amounts falling due within one year	15	1,778		1,922
		---------		---------
Net current assets			123,810	123,754
			---------	---------
Total assets less current liabilities			125,320	125,111
			---------	---------
Net assets			125,320	125,111
			---------	---------

Funds of the charity

Unrestricted funds		125,320	125,111
		---------	---------
Total charity funds	17	125,320	125,111
		---------	---------

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

These financial statements were approved by the board of trustees and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:

Mrs Anne Brophy

Director

Family Mediation South Lanarkshire

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is Hamilton Business centre, 194 Quarry Street, Hamilton, ML3 6QR.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the directors for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer Equipment	-	50% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The company is limited by guarantee and does not have a share capital. In the event of a winding up each members liability is limited to £1.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	–	–	–

Grants

Changing Children's Services Fund	28,465	–	28,465
Scottish Executive	29,376	–	29,376
South Lanarkshire Council	6,561	–	6,561
Scottish Government Lottery Replacement funding	–	44,192	44,192
	--------	--------	---------
	64,402	44,192	108,594
	--------	--------	---------

Unrestricted Funds	Restricted Funds	Total Funds 2024
£	£	£

Donations

	Donations	23	–	23

Grants

Changing Children's Services Fund	50,121	–	50,121
Scottish Executive	29,376	–	29,376
South Lanarkshire Council	6,561	–	6,561
Scottish Government Lottery Replacement funding	–	44,192	44,192
	--------	--------	---------
	86,081	44,192	130,273
	--------	--------	---------

6. Charitable activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Child Focused Mediation Fees	97,070	97,070	100,487	100,487
	--------	--------	---------	---------

7. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Family Mediation	159,613	–	159,613
Replacement Funding	–	44,192	44,192
Support costs	1,650	–	1,650
	---------	--------	---------
	161,263	44,192	205,455
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Family Mediation	137,507	–	137,507
Replacement Funding	–	44,192	44,192
Support costs	1,590	–	1,590
	---------	--------	---------
	139,097	44,192	183,289
	---------	--------	---------

Support costs are made of legal and professional fees of £1,590(2023: £1,842).

8. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Family Mediation	159,613	1,650	161,263	139,097
Replacement Funding	44,192	–	44,192	44,192
	---------	-------	---------	---------
	203,805	1,650	205,455	183,289
	---------	-------	---------	---------

9. Analysis of support costs

	Family Mediation	Total 2025	Total 2024
	£	£	£
Governance costs	1,650	1,650	1,590
	-------	-------	-------

10. Net income

Net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	1,509	1,358
	-------	-------

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	175,295	156,243
Social security costs	9,829	7,390
Employer contributions to pension plans	3,639	3,208
	---------	---------
	188,763	166,841
	---------	---------

The total remuneration paid to key management personnel for services provided to the charity was £39,731 (2024: £37,570).

The average head count of employees during the year was 10 (2024: 10 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of management staff	2	2
Number of other staff	8	8
	----	----
	10	10
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

12. Trustee remuneration and expenses

Trustees received no remuneration or expenses during the year (2023:Nil).

13. Tangible fixed assets

	Equipment	Total
	£	£
Cost
At 1 April 2024	11,301	11,301
Additions	1,662	1,662
	--------	--------
At 31 March 2025	12,963	12,963
	--------	--------
Depreciation
At 1 April 2024	9,944	9,944
Charge for the year	1,509	1,509
	--------	--------
At 31 March 2025	11,453	11,453
	--------	--------
Carrying amount
At 31 March 2025	1,510	1,510
	--------	--------
At 31 March 2024	1,357	1,357
	--------	--------

14. Debtors

	2025	2024
	£	£
Trade debtors	25,571	27,881
Prepayments and accrued income	–	1,160
	--------	--------
	25,571	29,041
	--------	--------

15. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	128	332
Accruals and deferred income	1,650	1,590
	-------	-------
	1,778	1,922
	-------	-------

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 3,639 (2024: £ 3,208 ).

17. Analysis of charitable funds

Unrestricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
General funds	125,111	161,472	(161,263)	125,320
	---------	---------	---------	---------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
General funds	77,640	186,568	(139,097)	125,111
	--------	---------	---------	---------

Restricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
Scottish Government Replacement Funding	–	44,192	(44,192)	–
	----	--------	--------	----

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
Scottish Government Replacement Funding	–	44,192	(44,192)	–
	----	--------	--------	----

Scottish Government Lottery Replacement Funding

This funding was a share of the sum provided to Relationship Scotland to replace funding from Big Lottery.

18. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	1,510	1,510
Current assets	125,588	125,588
Creditors less than 1 year	(1,778)	(1,778)
	---------	---------
Net assets	125,320	125,320
	---------	---------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	1,357	1,357
Current assets	125,676	125,676
Creditors less than 1 year	(1,922)	(1,922)
	---------	---------
Net assets	125,111	125,111
	---------	---------

19. Ethical standards

In common with many other charities of our size and nature we use our auditors to assist with the preparation of the financial statements