2023-03-31-accounts

					2023			2022
			Unrestricted	Restricted		Unrestricted	Restricted
		Note	Funds f	Funds 8	Total Funds 8	Fundsf	Fundsf	Total Fundsf
Income from:
Donations and legacies		2	174,540		174,546	145,201		146,201
Charitable activities:
Counselling and psychotherapy		3	205,855	100.500	3$5.S55	241,602	162,619	424,221
Other trading activiTies		4	122,897		122,0$7	67,011		67,011
Total income			503,208	18$,500	$92,708	53 4	52 61	636 433
Expenditure on:
Generating funds		5	$2.734		92.734	68,117		68,117
Charitable activities:
Counselling and psychotherapy		5	448,762	184,475	633,237	420,045	201,822	621,867
Total expenditure		5	541W0	f84,475	725,$71	488,162	201,822	689,964
Nst Incomel (expenditure)	for
the year			(38,198)	5,025	(33,173)	(34,348)	(19,203)	(53,551)
Nst movement In funds			(38.108)	5.025	(33,173)	(34,348)	(19,203)	(53,551)
Transfers between funds
Net movement in funds			(38,108)	5,025	(33,173)	(34,346)	(19,203)	(53,551)
Reconciliation offunds:
Total funds brought forward			N4 154	N 165	533,254	898,502	88,303	986,605
Total funds carried forward			025.$55	74.125	000.081	864,154	69100	933264

Immigrant Counselling and Psychotherapy	(ICAP)
Statement ofcash flows
Forthe year ended 31March 2023
Cash flows from operagng activities:		2023f		2022
Net cash provided by I(used In)
operating activities		(88,953)		(26,629)
Cash flows from Investing acdvithrs:
Sale/ (purchase) offixed assets		(4,258)		(826)
Change in cash snd cash equivatsnts
in the year		(93,211)		(27,457)
Cash and cash equivalents at the
beginning ofthe year		283,815		311,272
Cash and cash equivalents stthe end
ofthe year		190,604		283,615
a) Reconciliation ofnet income I
(expenditure) to net cash flow from		2023f		2022f
Net Income I(expenditure) forthe
rspoking period (as per the statement
offinancial activities)		(33,173)		(53,551)
Depreciation Decrease I(increase) in debtors Increase in creditors Net cash provided by I(used In)		14,372 (67,789) ~2,384		13,310 (13,215) 26,827
operating activities		88,954		26,629
b) Analysis ofcash and cash equivalents				At
	At1 April		Other	31March
	2022 f	Cash flows f	changes f	2023f
Cash at bank and in hand	283,815	(93,211)
Total cash and cash equivalents	~283,81	~93,211		190,604

Incom	e from donations and le	gacies
				2023			2022
		Unmstrtcted	Reamcted	Total	Unresbicted	Restricted	Total
		Funds f	Funds f	Fundsf	Funds 6	Fundsf	Fundsf
Client	donations	56,455		56~5	63,385		63,385
Other	donations	118,091 14,	.	118,091 ~Na	81,816 145,201		61,816 145,201

Income from charitable sctMties
				2023			2022
		Urrrsstncted		Tots I	Unrestricted	Restricted	Total
Counselling and psychotherapy		Funds	Fundsf	Funds 6	Fundsf	Funds 6	Fundsf
Emigrant Support Programme			17$,500	176,500		156,400	156,400
Irish Youth Foundation			5,000	5,000		5,000	5,000
The Ireland Fund of Great Britain			8,000	8,000		1,500	1,500
Big Lottery						9,719	9,719
Irish Episcopal Council for Emigrants	(IECE)					10,000	10,000
Health Service Executive (Ireland)		204,255		204455	241,602		241,602
Training		1,600		1,600
Total		205,055	189,500	395,355	241,602	182,619	424,221
Income from other trading actMtles				2023			2022
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
Fundralslng		Fundsf	Fundsf	Fundsf	Funds f.	Funds	Fundsf
Darkness into Light		20,753		20,753	26,073		26,073
Annual Dinner		73,038		73,038	200		200
Other Fundraising		27.143		27,143	40,496		40,498
Room hire income		1,963		1,983	240		240
Total

Analysts o	fexpen	d	iture		-current	year
							Charitable
							acthrlttes
						Cost of	Counselling
						raising	and		Support
						funds	psychotherapy		costs	2023	2022
						8	8		6	6
Staffcosts						27,187	130,387		127,306	284,000	267,476
Other staff costs									4,300	4,300	1,832
Therapists'	fees &assessment						264,425			204,425	274,091
Consultants	fees						33,845			33,845	20,357
Therapist training		-	CPD				078			878	745
Fundraising	consultants			fees		54,826				54,828	24,785
Volunteer expenses									1,245	1,245	1,125
Premises costs									24,400	24,408	25,633
Office costs									21,070	21,070	29,135
Other administrative			costs						1,100	1,160	2,067
Depreciation									14,372	14,372	13,310
Accountancy fees									16,266	18,266	17,170
Audit fees									3,300	3,300	3,450
						02,013	420,535		214'3	725,971	689,984
Supportcosts						10,721	203,702	J2214A23
Total expenditure			2023			02.734	633,237		-	725,$71	689,984
Ofthe total	expenditure,			5541,496		(2022: 5488,	162)was unrestricted		and Et84,475(20226201,822)was
restricted.
							Charitable
Analysis ofexpenditure				-prior year			activities
						Cost of	Counselling
						raising	and		Support
						funds	psychotherapy		costs	2022	2021
							6		6		6
Staff costs						35,484	168,755		63,237	267,476	263,093
Other staff costs									1,832	1,832	3,123
Therapists'	fees &assessment						274,891			274,891	243,746
Consultants	fees						28,357			28,357	29,871
Therapist training		-	CPD				745			745	225
Fundraising	consultants			fees		24,785				24,785	3,451
Volunteer expenses									1,125	1,125	1,225
Premises costs									25,633	25,633	15,049
Office costs									29,135	29,135	21,075
Other administrative			costs						2,067	2,057	3,687
Depreciation									13,310	13,310	13,060
Accountancy	fees								17,178	17,175	14,559
Audit fees									3,450	3,450	3,260
						60,269	472,748		156,967	689,964	615,423
Support costs						7,848	149,119		(156,967)
Total expenditure		2022				68,117	621,867			669,984	615,423
												19

The average	number ofemployees	number ofemployees	(heed count based on number ofstaff employed)	during the year was as	during the year was as
				202$	2022
				No.	No.
Administrative	staff			2	2
Direct charitable		work		5	5
				7	7

Debtors
		2023 f	2022 f
Trade debtors		ISSvt70	72,083
Other debtors		1.050	1,800
Prepayments Accrued income		4,578 ~950	2,637 ~4250
		148,557	80,770
Credltonn amounts	faglng due within one year
Trade creditors		2023 8 48~	2022f 56,969
Taxation and social	security	3,994	5,331
Pension Liability		1,353	1,500
Other creditors Accruais		~800 ~06	210 3,300 67,310

12	Analysis ofnet assets between fun	ds
				Unrestricted	Designated	Restricted	Total
				Funds E	Funds f	Funds	funds E
	Tangible fixed assets				627,$00		827,$86
	Net current assets Net assets atthe end ofthe year			19$,500 I%Iver	- crra	74,12S	272.715
	Analysis of net assets between funds	- comparative
				Unrestricted	Designsteri	Restricted	Total
				Funds	Funds	Funds	funds
				E	E	E	E
	Tangible lixed assets				637,479		637,479
	Nel current assets			226,675		69,100	295,775
	Nei assets etthe end ofthe year
1S	Movements In funda			Incoming	Outgoing
		At	the start	resources	resources A		Atthe end
		of	the year	8gains f	losses E	Transfers E	ofthe year f
	Restricted funds:
	Emigrant Support Programme		$9,100	176,500	(171875)		44,125
	Irish Youth Foundabon			5,000	(5,000)
	The Ireland Fund ofGreat Britain			B,BM	(S,SM)
	Poriicus Trust		30,000				30,000
	Total restricted funds		60,100	189,500	184,475		74,125
	Unrestricted funds:
	Designated funds:
	Fixed Assets		637/7$		(10,11$)		627,$66
	Total designated funds		637/79		10,11$		627,368
	General funds		226,675	503vTSS	(5S1,$83)		198,5$0
	Total unrestricted funds
	Total funds

Movements in funds	Movements in funds
prior year		At the start ofthe year	Incoming resources &gains	Outgoing resources & losses	Transfers	At the end ofthe year
		6	5			8
Restricted funds:
Emigrant Support	Programme	40,919	156,400	(158,219)		39,100
ESP- COVID		2,384		(2,384)
Irish Youlh Foundation			5,000	(5,000)
The Ireland Fund	ofGreat Britain	5,000	1,500	(6,500)
Irish Episcopal Council for Emigranl
Emigrants(ECE)			10,000	(10,000)
Sufvlvom Trust
Porticus Trust		40,000		(10,000)		30,000
Big Lottery			9,719	(9,719)
Total restricted funds						69,100
Unrestricted funds:
Designated funds:
Fixed Assets		649,961		(13,310)	828	637,479
Total designated	funds	649,961		13,310	828	637,479
General funds		248,541	453,814	(474,852)	(828)	226,675
Total unrestricted	funds
Total funds