Registration mumber N1027011 Charity Number: NIC101096 Aisling Centre Company Llmited Company limited by guarantee Directors. report and financial statements for the year ended 31 March 2023
Alsling Centre Company Limited Company limited by guardntee Contents Page Directors, report Auditors. report Statement of Financial Activities Statement of Financial Position 10 Notes to the financial statements 11-18
Aisling Centre Company Llmlted Company limited by guarantee Directors. report for the year ended 31 March 2023 The Directors are pleased to present their annual report and the financial statements of the charity for the year ended 31 st March 2023. Reference and administratlva details Chari Number NIC101096 The charity 15 constituted as a company limited by guarante& as per the Memorandum of Association Registered Number N1027011 istered Office 37 Darling Street Enniskillen Co. Fermanagh BT74 7DP Auditors MacNeary, Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling Street Enniskillen Co. Fennanagh Bankers A.l.B. Bank 24 East Bridge Street Enniskillen Co. Femianagh Directors & Senior Staff members The directors of the charitable company (the charity) are its trustees for the purpose of charities and throughout this report are collecttvely referred to as the Directors. The directors serving during the year and since the year end were as follovts: DireGtors Ms Alison Annan (Chairperson) Ms Roberta Hamilton (Vice-chairperson) Mr Marshall Coalter (Secretary) Mr Neville Armstrong (Treasurer) Ms Deirdre Kane Ms Grainne Scott Mr Richard Smith Mr lain Kennedy Dr Aideen McGinley Dr Ann McDermot Ms Monica Corrigan { Appointe(131 May 2023 ) Ms Maeve Corrigan ( Appointed 31 May 2023) Company SeGretary Senior Staff Members Mr Marshall Coalter Ms Bridle Sweeney (Service Director) Mr John Bennett (Clinical Co-ordinator) Ms Patricia Kelly ( Facilities l Admin Manager )
Aisling Centre Company Llmited Company limited by guarantee Dlrectors. report for the year ended 31 March 2023 Structure. Governance and Management Governin Documenl Aisling Centre Co Ltd was incorporated as a Company Limited by Guarantee in 1992 vith a registration number of Nl 027011. The Articles of Association (governing document of the Aisling Centre) were updated in May 2014. The revised document was sent to the Charities Commission for Nl and consent to amend received on 10th July 2014. They were also sent to the Companies House for approval in September 2014. The Aisling Cenlre was approved for registration as a charity with the Charity Commission for Nl on 4th February 2015. with a registration number of NIC 101096. The Aisling Centre objects are - to promote good mental health and emotional well-being in Morthem Ireland. and in particular for the people of Co Fermanagh and the surrounding area, through the provision of a professional counselling and psy¢holherapy service, support groupslservices. complimentary therapies, befriending, education arKI social programmeslgroupslnetsyorks and advice and irrformation. ointment of directors The number of Directors shall be not less than five or more than twelve. Quorum for meetings is one half of all members entile to vote upon the business to be transacted One third (or the number nearest one third) of the Directors must retire at each AGM, those longest in office retiring first. A retiring Director shall be eligible for re-election. Membership is open to other persons (aged 18+) who are invited to become members of the Charity by the Directors and apply to the Charity in the form required by the Directors. There is no minimumlmaximum length of time for Directors to serve on the Board but there are limitations on post holders - Chairperson, Vice-chairperson and Secretary- who may serve no more than two consecutive three-year terms. The AGM will be held on 25" October 2023. Directors. induction and trainin New Board members receive induction training. A policy is in place covering training for Directors. anisation The Board of Directors normally meets bi-monthly and holds a minimum of 6 meetings per year one of which is an AGM. The key role of the Directors is to work collectively to set the strategic direction for the organisation and ensure there is proper oversight of the company in all tts business and act as trustees of the charity. The Directors are responsible for ensuring that the company is legally and fiscally compliant. However, it is important to note that the role of the Directors is to ensure that proper oversight is in ace rather than to try to be active in these areas directly. The Board can and does delegate authority to sub- committees, working groups, and employees but it afways retains overall responsibility. It may also engage external advisors such as the company auditors to ensure compliance.
Alsling Centre Company Limited Company limited by guarantee Directors. report for the year ended 31 March 2023 Organlsation {contlnued) The duties of the company directors are to: -set and protect the values and principles by which the Aisling Centre operates; -set the Strategic direction for the work of the Aisling Centre; -Ensure that the Aisling Centre has the resources in place to carry out its work according to set planslprogrammes and that the company structures and systems also facilitate this; -Ensure that all key stakeholders have input that is appropriate to their relationship with the A•sling Centre: -Ensure that human resource issues are dealt in line with legal and contractual obligations an d that staff are adequately supported to carry out Iheir work". -Ensure that the organisalion complies with all legal and other requirements related to its status as a charity and a company (including AGM.. Annual Accounts and Annual Report)" -work collectively for the good of the Aisling Centre as a team that respects dIffenCe and strives to find consensus. Related parties Company Directors - A number of directors made regular donations to the charity during the yeai . Details OT these transactions are outlined further at note 15. There were no other transactions during the year beeen the charity and the directors. The Sisters of Mercy transferred ownership of the propety at 37 Darling Street to the Aisling Centre in June 2022. They also formally withdrew from any roe in the Charity and the Articles of Association will be amended to reflect this change at the AGM in October 2023. Risk Management -Risks to Directors, staff. clients and members of the public are covered by robust directors, employers and public liability insurances. -Risk to children or adults at risk of hami are mitigated by the carying out of appropriate ACCESS NI checks for all staff and volunteers. This is supported by regular updates of safeguarding training. As a not-for-profit organisation very dependent on extemal funding and community support, financial sustainability is an on-going challenge. Directors are ever aware of their governance responsibilities and a reserve fund is maintained so that in the unlikely event that the charity had to close the Directors would be in position to honour redundancy payments and other legal and moral obligations. Risks of misappropriation of funds are managed through financial policies and procedures including a fraud policy and the annual external audit of accounts. Risk management policies and procedures are in place and are reviewed regularty.
Aisling Centre Company Llmited Company limited by guarantee Directors. report for the year ended 31 March 2023 Objectives and actlvitles VisionlDream - Positive mentsl health and emotional wdl-being for all Mission - To provide opportunities for hope. healing and growth in a welcoming and supportiwe environment. Commitment- Striving to meet professional and ethical Servi standard and adopting an evidence- based approach within a robust outcome measurement framework. Principlesl Values - Confidential, respectful. empathic. supportive, non-judgemental and inclusive of all working collaboratively with others to achieve shared objectives sensitivity to current and emerging needs. Current Well-Being and Life Learning Programmes and Services Counselling, Psychotherapy & Play Therapy . Complimentary Therapies Mindfulness Meditation Support Groups Stress Management Personal Development Confidence Building Critical Incident De-briefing Education, Awareness Raising & Cornmunty Support The centre also acts as a hub from which a range of statutory and communitylvoluntary provi(5es offer a range of services and supports aimed at promoting positive mental health. Achievements and Performance Despite the impact of an increasingly challenging funding environment, the charity has managed to maintain a high level of service provision. To meet the growing demand a 3 year lease has been secured on the adjoining building { Number 39 Darling Street ) at a very competitive rent. As always the furKJraising sulFcommittee with the support of fellow Directors have delivered on a very successful fundraising strategy. Fundraising income this year is £55,328. The financial statements show a net deficit in revenue funds of £11,502 for the year. This is due mainly to the costs associated with the refurbishment of the new premises. Previous funders have been secured for another year, funding from VSS, Western Health ancl Social Care Trust and NRA has been secured until March 2024. Financlal Review Overall the Directors feel that the Charity has perfomied adequately in the year. Despite the increasingly difficult funding climate and the impact of COVID - 19. the Board of Directors have managed to maintain a sound financial basis. This has been achieved through a very proactive and focused approach in the implementation of a sucxessful fundraising strategy, continuous review of over-heads and the introduction of cost saving measures. The Directors have also been able to ensure that core funding has been retained into the coming year.
Alsllng Centre Company Llmlted Company limited by guarantee Directors. report for the year ended 31 March 2023 Future objectlves of the charlty The Aisling Centr8 is, and always has been, dedicated to the promotion of positive mental heatth and &motional w811- being. The Directors strive to ensure that the Cèntro continues to be vlell placed to deliver a profession al and accountable service in this very challenging time of austerity. Strateglc Atrns l. To promote positive mental health and emotional well-being for adults. young people and chIldn in Co Femianagh and the surrounding area through the provision of a professional counselling and psychotherapy and play therdpy Service. 2. To provide a range of additional activities that will enhance and complement the counselling and psychotherapy work of the Centre and give additional value to Glients. 3. To ènsure that the Aisling Centro Is an effectlvo. accountable. transparent and organisation that m&ets the requirements of all stakeholders. Tax Status The company is a charitable organisation. and as all surpluses are intsnded for charitsble purpos6s, no Corporation Tax liabilty2rls&& Auditors The auditors, MacNeary, Rasdale & Co. Ltd, have indicated their willingness to continue in office, and a resoluTion conceming their reappointrnent will be proposed at the Annual General Meeting. Statement of Relevant Audit Infonnation In Ihe case of each of the persons who are directors of the company at the date vthen this report was approved: (a) so far as each of the directors is aware. there is no relevant audit infomiation (as defined in the Companies Act 2006) of which the companls auditors are unaware: and (b) each of the directors has taken all the steps that he ought to have taken as a director to make himself aware of any relevant audit information (as defined) and to establish that the company's auditors are aware of Ihat information. Directors. Responsibilities Statement The directors are responsible preparing the directors. report and the financial statements in accordance applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Cotnpany law requires the charity directors to prepare financial statements for each year lch give a true and fair view of the state of affairs of the charitsble company and the incoming resou$ and application of r8sources, including the income and èxpenditure. for trt perlod. In preparlng these financAal statements. the directors are required to: _ selèct suitable aGcounting policies and then apply them consistently. observe the methods and principles in the applicable Charities SORP ( FRS 102) . make judgements and accounting estiTnates that are reasonable and prudent: prepare the financial statements on the going concem basis unless it is inappropriate to prosurne that the charty 11 continue in business. The dlrectors are responsible for kegping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose Wth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financlal statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the chatTty and hence for I?ng reasonable steps for the prevention and detection of fraud and other irregularities. By orde directors Marshall Coaller Company Secretary 25 Octobei 2023
Aisling Centre Company Llmited Company limited by guarantee Independent Auditors. Report to the Members of Aisling Centre Company Llmited for the year ended 31 March 2023 Oplnlon We have audited the financial statements of Aisling Centre Company Limited for the year ended 31 March 2023 which comprise statement of financial activities (induding income and expenditure account), statement of financial position and notes to the finanaal statements, including a summary of signrficant accounting policies. The financial reporting frarnework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard appIlble in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). n our opinion, the financlal statements: Give a true and fair view of the state of the companWs affairs as at 31 March 2023; Have been properly prepared in accordance with the United Kingdom General Accepted Accounting Practice; Have been prepared in accordance wth the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standard on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilrties under those stsndards are further described in the Auditorfs responsib ilities Tor the audii of the financial statements section of our report. We are independent in accordance with the ethical requirements that are relevant to our audit of the financial statement 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. Concluslons relating to going concern In auditing the financial statements. we have concluded that the directorfs 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 signtficant doubt on the Companls 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 Inforniation The other information comprises the infomiation induded in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained wthin the annual report. 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. 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 knovAedge obtained is the course of the audit, or otherwise appears to be materially misslated. If we identfy such material inconsislencies or apparent malerial fflisststements, we are required to determine ether this gives rise to a material misstatement in the financial statements themselves. If. based on the vrfork we have performed. we conclude that there is a material misstatemenl of this other infomiation. we are required to report that fact. We have nothing to report in this regard.
Alsllng Centre Company Limlted Company limited by guarantee Independent Auditors. Report to the Members of Aisling Centre Company Llmited for the year ended 31 March 2023 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 financi al ststements 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 exceptlon In the light of the knoedge and understanding of the company and its environment obtained in the course of the audit, we have not identtfied misstatements in the directors. report. We have nothing to report in respect of the following matters in lation to which the Companies Act 2006 require us to report to you if. in our opinion: Adequate accounting records have not been kept by the company. or returns adequate for our audit have not been received by us." or The company financial statements are not in agreement with the accounting records and retums., or Certain disclosures of direorS. remuneration specified by law are not made," or We have not received all the information and explanations we require for our audit. Responsibilities of dlrectors As explained more fully in the directors. responsibilities statement, the directors 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 companls ability to continue as a going concern, disclosing. as applicable. matters related to going concern and using the gging conrn basis of accounting unless the directors either intend to liquidate the company or to cease operation5, or have no realistic alternative but to do so. Auditor's responsibllities for tha audit of th6 financlal 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 rf, individually or in the aggregate. they could reasonably be expected to infiuence the economic decisions of users taken on the basis of these financial statements. We design procedures in line with our responsibilities, outiined above, to detect material misstalements in respect of irregularities, incjuding fraud. The extent to which our procedures are capable of detecting fraud is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the company through enquiry of management. sector research and the application of cumulative audit knowledge. We identified the following principal laws and regulations relevant to the company - Companies Act 2006. Charities Act ( Northern Ireland ) 2008 and the 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) We developed an understanding of the key fraud risks to the entity ( including how fraud might occur ) the controls in place to help mitigate those risks, and the aGcounts balanS and disclosures within the financial statements which may be susceptible to management bias. Our understanding was obtained through review of the financial stalempnls for significant accounting estimates. analysis of journal entries. walkthrough of the key control.: cycles in place and enquiry of management.
Aisling Centre Company Limlted Company limited by guarantee Independent Auditors. Report to the Members of Aisling Centre Company L imited for the year ended 31 March 2023 Our procedures to respond to those risks identtfied IlUded, but Vre not limited to: Enquiry of management. and the entivs solicitors around actual and potential litigation and daim s. Enquiry of management to identify any instances of non Complian with laws arKI regulations. Reviewing minutes of rneetings of those charged with governan. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance wrth applicable laws and regulatK)ns. Auditing the risk of management overrides of controls, including through testing journal entries and oiher adjustments for appropriateness arKd evaluating the business rationale of signrficant transactions outside the normal course of business. Irregularities. including fraud. are instances of non-complian with laws and regulations. We design prOdureS in line wilh 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 available on thE FRC'S website at: htt s.1.frC.O[ .uldauditorsres onsibilities. This description forms part of ou r auditors report. The purpose of our audit work and to whom we owe our responsibilities This report is made solely to the coMpanS members, as a body. in accordan with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the companls members those matters we are required to state to them in an auditors report and for no other purpose. To the fullest extent permitted by law. we do not acpt or assume responsibility to anyone other than the company and the companls members as a body, for our audit work. for this report. or for the opinions we have formed. y Rasdal (Senior StatutoryAuditor) For and on behalf of MacNeary. Rasdale & Co. Limited Chartered Accountants & Statutory Auditor Wellington House 30 Darling Street Enniskillen Co. Fennanagh 20 October 2023
AISLING CENTRE COMPANY LIMrrED COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure account) 31 MARCH 2023 2023 2023 2023 2022 Unrestrlcted Restrfcted Funds Funds Total Funds Total Funds Note Income Donations and grfts Charitable activities Investment income 41a) 55.329 4(a) 355,173 41a) 55,329 476.692 77,152 361,527 121.519 Total income 412,580 121.519 534.099 440,780 Expenditure Expenditure on raislng funds: Costs of raising donations Expenditure on charitable Activities 413 600 132.001 (545.601 1439.100) Total Expenditure (413.600) (132.001) (439,100) (439,100) Net incomel(def5Cit) Restricted Capital Fund: Donated value of Property Transfer ( Sisters of Mercy . Provincial ) 15 1.681.875 1,681.875 Net movement in fvnds (1,020) 1.671,394 1.670.374 1.680 Total funds brought forward 112820 259 504 257 824 Total Carried Forward: Revenue 145,664 102,338 248.002 259,504 Total Carrled Forward: Capltal 1.681,875 1,681,875 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure dertve from continuing activities.
The Aisling Centre Company Limited Company Limlted by Guarantee Statement of Financial Position As At 31 March 2023 . Unrestrictedl Total Funds 2023 Unrestriotedl rotal Fu nds 2022 Notes Flxed assets Tangible fixed assets 1,700.000 13,053 Current assets Debtors 10 14.503 20,092 Cash at bank and in hand 233 971 1.948,474 368.897 Creditors". amounts falling due withln one year 11 Net current assets (18,5971 15.665 229.877 353.233 Total assets less current Ilabilitles 1.929,877 366.286 Deferred income (106,782) Net assets 1 929 877 Funds of the charity Unrestricted Revenue Funds 145,664 146.684 Restricted Capitsl Funds Restricted Revenue Funds 1,681.875 102,338 112.820 Total charity funds 13 1929 877 259 504 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board 25th October 2023 and signed on its behalf by: Alison Annan ( Chairperson ) Marshall Coalter ( Secretary ) 10
The Aislin Centre Com an Limited Com an Limited b Guarantee Notes to the Accounts For The Year Ended 31 klarch 2023 1. General Inforniation The charity is a private company limited by guarantee. registered in Northem Ireland and a re gistered charity in Northem Ireland. 2. Statement of compliance These financial statements have been prepared in Complian with FRS 102, Yhe 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). 3. Accounting Policles Basis of preparatlon The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling. which is the functional currency of the entity. Golng Concern There are no material uncertainties about the charivs ability to continue in operational existence for the foreseeable future and the Directors continue to adopt the going concem basis of accounting in preparing the financial ststements. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estim ates 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 directors to further any of the charitys purposes. Restricted funds are subject to restrictions on their expenditure dedared by the donor. Incomlng 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 rella1Y 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. 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 account5 when received if the value can be reliably measured. No amounts are included for the contribub'on of general volunteers
The Alslin Centre Com an Limlted Com an Llmited b Guarantee Notes to the Accounts cont. For The Yèar Ended 31 March 2023 - income from contracts for the supply of serwces 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 rf unspent, in which case it may be regarded as restricted. Resources ex ended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is das&fied under headings of the statement of financial activities to which it rdates: Expenditure on rdislng funds includes thè costs of all fundraising activities. events. non*iarttab18 trading activities, and the sale of donated goods. Expenditure on charitsble activities indudes all costs incurred by a charity in undertaking activities that further its charttable aims for the benefit of its beneficiaries. including those support costs and costs relating to the governance of the charity apportioned to charitable activities. All costs are allocated to expenditure categories roflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned betn the actiwties they contribute to on a reasonable. justifiable and consistent basis. Tangible assets Fixed assets are stated at cost18ss accumuIated depreciation. Depreclation Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual value, over the useful economic lrfe of that asset as follows: _ Prope Fixtures and Fittings Plant and machinery 2% straight line 20% straight line 20% straight line 12
The Aisling Centre Company Lirnited Notes to the Accounts For the year ended 31st March 2023 4(a). Analysis of Income Unrestricted Funds 2023 Total 2022 Total Gifts. Donations and Fundraising 55,329 55,329 77,152 Bank & Building Society Deposit Interest 2.078 2,078 2,101 Charitable Activities . Unrestricted Room Hire Counselling St John of God Fermanagh & Omagh District Council Program Income Covid Support Miscellaneous Small Grants Furlough Charities Aid Foundation Chartties Aid Foundation l Release of Deferred Income } Release of Deferred Income ". Other 54,698 150,577 10.000 2.51x1 4097 54,698 150,577 10,000 2,500 4,097 42,367 149,661 3,412 9,712 1,998 1,998 1,074 41,782 24521 41786 64,996 24,521 41,786 64,996 Total 355,173 355,173 250,798 4(b). Analysls of grant incorne received Restricted Fund Income 2023 Total 2022 Total Analysis of Incomlng resources frorn restrlrted funds Sisters of Mercy Grant Forget me not Funding NRA 5,000 2,200 4,000 25,115 74,414 2,200 2,200 4,000 12,318 103,001 BBC Children In Need Grant & Belfast Cathedral Sitout Victims Survivor Service Fund Grant 12,318 103,001 121,519 121.519 110,729 Page Number 13
The Aisling Centre Company Limited Notes to the Accounts For the year ended 3tst March 2023 5(a). Analysls of resources expended Charitable Governance Expenditure I 2022 Total 223 Analysls of resources expended for charitable actlvltles all direct expenses Staff Costs & Counselling Fees Therapy and Program Costs Postage, Stationery & Telephone Equipment Light. Heat & Water Rates Repairs & Maintenance Insurance Motor & Travel Staff Training & Professional Development Strategic Plan & Policy Reviews Depreciation / I Write Back of Depreciation ) Legal & Professional Fee Recruitment Costs Audit Other Expenses 293,654 3,208 17,986 11,389 12,705 44,882 5,853 805 5,440 6,280 {5,072) 2,490 3,310 293,654 3,208 17,986 11,389 12,705 44,882 5,853 805 5,440 6,280 {5,072) 2,490 3,310 2,150 8,520 413,600 236,201 4,600 9,138 21,566 8,979 20,271 5,749 1,324 2,408 362 2.150 2,000 10,552 323,150 8,520 411,450 2,150 Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity, namely audit fees. 1.,. 5(b). Analysis of resources expended for grant purposes Resources for grant expended 2023 Total 2022 Total Analysis of restricted grant expenses Salary contribution - Sisters of Mercy BBC Children in Need Victims Survivor Service Fund NRA Expenses Forget me not Funding 17,342 108,737 4,000 1,922 17,342 108.737 4,000 1,922 25.785 77,862 4,000 3,303 132.(X)I 132,001 115,950 Page Number 14
The Aisling Centre Company Limited Notes to the Accounts For the year ended 31st March 2023 6. Net incoming resources for the year 2023 21J22 This is stated after charging". Auditors Remuneration Depreciation 2,150 15,072} 2,OOJ 362 7. Staff Costs No employee received emoluments of more than £60,000. The total staff costs of the company during the year are noted below. The staff costs disclosed in the account have been reduced as they have been partially funded by a number of grants. 2023 2022 Wages & Salaries Employers Social Security C05ts1 Pension 232,813 33,602 209.464 15,482 266,415 224,946 The average number of employees during the year was 14 (2022, 11 employees } Amounts of Staff Costs Funded by Grant Assistance 2023 2022 BBC Children In Need Grant Victims Surdivor Service Fund Grant Sisters of Mercy Grant 14,526 81,854 21,016 66,352 5.000 8. Emolurnents of Directors No director or member received any remuneration from the company during the year {2022: £Nil). Page Number IS
The Aisling Centre Cornpany Limited Notes to the Accounts For the year ended 31st March 2023 9. Tanglble Fixed Assets Building Darling SL Plant & Fixtures Machinery & Fittings Total Cost: At 31 March 2022 Transfer from Sisters of Mercy Disposals At 31 March 2023 18,124 1,681.876 121,107 6.052 145.283 1,681,876 1,700,000 121,107 6,052 1,827,159 Accumulated Depreclation: At 31 March 2022 Write Back on Tranfer of Building At 31 March 2023 5.071 {5,071} 121,107 6,052 132,230 (5,0711 127,159 121,107 6,052 Net Book Value: At 31 March 2023 1,700,OCK) NIL NIL 1,700,000 At 31 March 2022 13,053 NIL NIL 13,053 10. Debtors and Prepayments 2023 2022 Trade Debtors Prepayments 9.114 5,389 14,503 16,047 4,045 20,092 11. Creditors . Amounts falling due withln one year 2023 2022 VISA Accruals 610 17,987 18,597 298 15,367 15,665 Deferred Income 106.782 Page Number 16
The Aisling Centre Company Limlted Notes to the Accounts For the year ended 31st March 2023 12. Provislons for liabilities and charges There are no provisions for liabilities and charges in the current or previous year. 13. Total Funds of the Charity There was no fund transfer between restricted and unrestricted funds within the year. 2023 Total Fund 2022 Total Fund Balance of Revenue unrestrirted funds at l April 2022 Surplus { Defjcit ) allocated to unrestricted resenies Balance of Revenue restrirted funds at 31 March 2023 146.684 11,020) 145,664 144,886 1,798 146,684 Balance of Revenue restricted funds at l April 2022 Deficit charged to restricted reserve Balance of Revenue restrtcted funds at 31 March 2023 112,820 (10,482) 102,338 112,938 11181 112,820 Balance of Capital Restricted Funds as at 01.04.2022 Surplus allocated to Capital Reserve Balance of Restricted Capital Reserve as at 31.03.2023 1,681,875 1,681,875 Total funds both restricted and unrestrirted at 31 March 2023 1,929,877 259,504 14. Cash Flow Statement Under the provisions of Financial Reporting 102, the company is pennitted to prepare annual accounts which exclude a Cash Flow Statement. Page Number 17
The Aisling Centre Company Llmited Notes to the Accounts For the year ended 31st March 2023 15. Related Party Transartions The directors are related parties. Each of the directors has listed their pecuniary interests The only transactions between the charity and the directors during the period, were donations made by Ann McDermott, Aideen McGinley and Roberta Hamilton to the charity. These directors have set up a standing order to make a monthly donation to the charity. Additionally, Bridle Sweeney. the centre co-ordinator also makes regular donations to the charity. The Sisters of Mercy are also a related party. During the year this organisation gifted the premises at 37 Darling St. Enniskillen to .the Aisling Centre Company Limited There is a.special condition whereby the Ai51ing Centre Company returns the building to The Sisters of Mercy for a norninal fee of £1, if the company was in contravention of it's duties as a charity or should the charity move or cease to trade. A professional valuation of the premises by McGovern Estate Agents Ltd placed a value of £1,700,000 on the property. 16. Limited by guarantee Aisling Centre Company Limited is a company limited by guarantee and accordingly. does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of it being would up while he or she is a member, or within one year after he of she ceases to be a member. Page Number 18