REGISTERED NUMBER: 06339911 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

MEDIATION NOW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs C L Webb

Mrs R E L Hawkins

REGISTERED OFFICE:

Bridge Cottage

Aldsworth

Emsworth

Hampshire

PO10 8QR

REGISTERED NUMBER:

06339911 (England and Wales)

ACCOUNTANTS:

Goff and Company Chartered Accountants

89 Havant Road

Emsworth

Hampshire

PO10 7LF

FIXED ASSETS

Tangible assets

4

417,588

418,891

CURRENT ASSETS

Debtors

5

35,938

35,307

Prepayments and accrued income

10,017

9,264

Cash at bank

33,283

28,281

79,238

72,852

CREDITORS

Amounts falling due within one year

6

108,431

87,769

NET CURRENT LIABILITIES

(29,193

)

(14,917

)

TOTAL ASSETS LESS CURRENT LIABILITIES

388,395

403,974

CREDITORS

Amounts falling due after more than one year

7

(140,140

)

(157,809

)

PROVISIONS FOR LIABILITIES

(31,562

)

(31,809

)

NET ASSETS

216,693

214,356

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

128,405

128,405

Retained earnings

88,188

85,851

SHAREHOLDERS' FUNDS

216,693

214,356

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which 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 company as at the end of each financial year and of its profit or loss 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 company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th August 2026 and were signed on its behalf by:

Mrs C L Webb - Director

1.	STATUTORY INFORMATION

Mediation Now Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1st April 2025

410,000

2,957

43,129

456,086

Additions

-

-

2,278

2,278

At 31st March 2026

410,000

2,957

45,407

458,364

DEPRECIATION

At 1st April 2025

-

2,855

34,340

37,195

Charge for year

-

26

3,555

3,581

At 31st March 2026

-

2,881

37,895

40,776

NET BOOK VALUE

At 31st March 2026

410,000

76

7,512

417,588

At 31st March 2025

410,000

102

8,789

418,891

Cost or valuation at 31st March 2026 is represented by:

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

Valuation in 2023

158,525

-

-

158,525

Cost

251,475

2,957

45,407

299,839

410,000

2,957

45,407

458,364

If freehold property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

251,475

251,475

Value of land in freehold land and buildings

251,475

251,475

Freehold property was valued on an open market basis on 11th April 2023 by Vail Williams .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

34,738

34,107

Other debtors

1,200

1,200

35,938

35,307

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

41,009

25,264

Payments on account

-

1,309

Trade creditors

15,898

7,143

Taxation and social security

47,876

48,615

Other creditors

3,648

5,438

108,431

87,769

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

140,140

157,809

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

157,808

168,206

9.

RESERVES

Fair value

reserve

£

At 1st April 2025

and 31st March 2026

128,405

10.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of the directors Mrs C L Webb and Mrs R E L Hawkins.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2026 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Goff and Company Chartered Accountants

89 Havant Road

Emsworth

Hampshire

PO10 7LF

7th August 2026