COMPANY REGISTRATION NUMBER: N1047208
CHARITY REGISTRATION NUMBER: 101423
Nest Group Counselling (Ireland) Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2020

Nest Group Counselllng (Ireland) Limited
Company Llmlted by Guarantee
Financlal Statements
Year ended 31 December 2020
Page
Trustees, annual report (incorporating the directorfs report)
Independent examinerfs report to the trustees
Stalement of financial activities (Includlng income and
expenditure account)
Statement of financial position
Notes to the financial statements

Nest Group Counselling (Ireland) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report)
Year ended 31 December 2020
The trustees. who are also the directors for the purposes of company law. present their report and the
unaudited finandal statements of the charity for the year ended 31 December 2020.
Roferencg and admlnlstratlvo details
Reglstered charlty name
Nest Group Counselllng Ilreland) Limited
Charlty ro91stratlon number
101423
Company reglstratlon numb•r N1047208
Prlnclpal offlce and reglslored 2 Beaver Crescent
Maghera
County Londondery
BT46 5RG
Unlled Kingdom
Tho truste8B
Mr G O'cmnell
Ms S M¢William$
Company secretary
Mr Gerard O'connell
IndgP8Ddent examlner
Thomas Harkin FCCA
Structur•, govorn•nc• and rnanagem•nt
Nest Grc4Jp Coun$elling (Irdandl Limited is a company limited by guarantee and a Charity govemed by
Sls memorandum and articles of as5w1ati￿. The company has been accepted as a cha￿ty by the
Charity Commission for Northem Ireland.
The dlrectors of the charllable company are hs Iruslee$ for the purposes of charity law and throughout
this reF)Ort are collectively referred to as the Iruslees. The Iruslees who have served during the year
are listed above. Trustees are appointed by the board and serve for three years, after which period
they may pul themsefves forward for re-election.
Oblectlves and actlvltles
The objects for which the cornpany is established are as follows.. to support and profflote the treatment
of indiwduals suffering from abuse. neglect and pregnancy loss howsoever arising. by Ineans of
counselling and any other means with a view to prevention of their recKcurrence.
In setting the objectives and ￿annIng the activities for the year the trustees have given careful
consideration to the Charity Commission for Northem Ireland's guidance on public benefit lo ensure
Ihat the activities have helped to aCh￿ve the charitys wrposes and provide a benefrt lo the
beneficiaries.

Nest Group Counselling {Ireland) Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) fcontlnued)
Year ended 31 December 2020
Achlevements and perforn)ance
The charity has not had any activiti8$ during the financial year.
Flnanclal revlew
Thè results for the year, and the charitls financial position al the year end are shown in the attached
financial statements. The only transaction during the year has been the receipt of deposit interest.
Plans for future perlods
The trustees Intend lo ￿ntInue the work of the tharity in the coming year.
Small company provlslons
Thls report has been prepared In aixordance with the provlslons applicable lo c(Knpani8s entiued to
the small companles ex8mpllon.
The Iruslees, annual report was approved C￿ 9 September 20218Thl signed on behalf of Ihe board of
trustees by..
Mr Gerard O'connell
Charity Secretary

Nest Group Counselling (Ireland) Limited
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Nest Group Counselling
(Ireland) Limited
Year ended 31 December 2020
I report lo the trustees on my examination of the financial statefflents of Nest Group Counselling
Ilreland} Limited Ilhe c*artWl for Ihe year ended 31 December 2020.
Responsibllitles and basls of report
As the trustees of the company {and also ils directors for the purposes of company law) you are
responslble for the preparation of the financial statements in accordance with the requirements of
Ch8rhies Act INorthem Ireland) 2008 (the '2008 Act'l and the Companies Act 20061'the 2006 Act,).
You are sallsfied that the accounts of the ¢x)mpany are not required by charity or company law to be
audited and have ¢hosgn instead lo have an independènt examinati¢)n.
HavSng satisfied myself that th& a¢Gounls of the company are not required lo be audited under Part 16
of the 2006 Act and are eligible for Indepondenl examination, I report in respect of my examinallon of
the charit¥5 financlal statements as carried out under section 65 of the 2008 Act. In carrying out my
examinallon I have lollowed the general Dire¢tion$ given by the Charity Ccrfnmlssion for Northem
Ireland under section 65(9}Ibl of the 2008 Act.
Independent •xamlnorf$ statornont
I have completed my examlnallon. I confim that no matters have ￿me to my attentlon In ¢onne¢tlon
with my ex8mlnalion glving me cause to believe that in any malenal respect..
aGcounting records were not kept In respe¢t ol the ¢harity as required by section 386 of the
2￿)6 Act,. or
the flnanclal statements do not accord with those records: or
Ihe financial statements do not C¥)mply NMth the a¢¢ounting requirements of section 396 of
the 2006 Act other than any requlremenl that the accounts give a 'true and fairf view which Is
not a matter considered as part of an Independent examination; or
the financlal statements have not been prepared in axordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charllies applicable to charities preparing their accounts in accordance wth the Financial
Reporting Stsndard appllcable In the UK and Republic of IreLqnd {FRS 1021.
I confimi that there are no other matters to which your attention should be drawn lo enable a proper
understanding of the accounls to be reached.
Thomas Hafkin FCCA
Independent Examiner
Patrick Durkan & Co
Chartered Certified Accountants
Office 8 Springrowth House
Balliniska Road
Dery
BT48 OGG

Nest Group Counselling (Ireland) Limited
Company Limited by Guarantee
Statement of Financial Actlvlties
(including income and expenditure account)
Year ended 31 December 2020
2020
2019
Unrestricted
funds Total funds Tolal funds
Not•
Income and •ndowment8
Investment income
139
139
138
Total Income
139
139
138
Expendlture
Other expenditure
Total oxpendlturo
374
374
50
374
374
50
Net {expendlturoinnGome and ngt movem•nl In funds
(235)
12351
88
ReconclllatSon of fund8
Total funds brought forward
Total funds carrl•d forward
54.379
54,379
54,144
54,291
54,379
54.144
The statement of financial actNities includes all gains and h)s$&s recognlsed in the year.
All Income and expendiluro derive from continulng actIvit￿8.
The notes on pages 6 to 10 fomi part of these flnanclal statsm•nts.

Nest Group Counselling (Ireland) Limited
Company Limited by Guarantee
Statement of Financial Posltlon
31 December 2020
2020
2019
Not•
Current assets
Cash al bank and in hand
54.519
54.379
Croditors: amounts falllng due wlthln one year
Net current assots
375
54.144
54.379
Total assets less current Ilabllltles
54.144
54.144
54.379
Net assets
54,379
Funds ofthe charlty
Unr8slriGled funds
54,144
54,144
54.379
Total charlty funds
10
54,379
For the year ending 31 December 2020 the charity was entl￿ed to exemptlon from audit under sacllon
477 of the Companies Act 2006 relating lo small companles.
Dlre¢tors' Tesponsibilrties:
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with seclK)n 476.,
The directors a¢knowledge their res[￿sIbil￿1e8 for Complying wlh the requirements of the Act
with respect to accounting records and the preparation of financial ststemenls.
These financial statements have been prepared in acurdance wth the provi$lon$ appll¢able to
companies subject to the small Companies. regime.
These flnancial statements were approved by the board of trustees and authorised for issue on 9
September 2021, and are signed on behalf of the board by.
Mr G O'connell
Trustee
Th# notes on pag•s 6 to 10 forni part ot th•s• ffn•nclal stat•m•nts.

Nest Group Counselling (Ireland) Limited
Company Llmited by Guarantee
Notes to the Financial Statements
Year 6nded 31 December 2020
Genoral Inforniatlon
The charity is a public benefit enlty and a private company Ilmfted by guarantee, registered in and
a registered charrty in Northem Ireland. The address of the registered office is 2 Beaver Crescent.
Maghera. County Londondery, BT46 5RG. Unf(ed Kingdom.
ststemont of ¢ompllance
These financial statements have been prepared in compliance with FRS 102. The Financlal
Reporting Standard applicable in the UK and the Républic of Ireland,, the Stsl8menl of
Recommended Practice applicable lo chariiies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republ1¢ of Ireland {FRS 1021 (Charities
SORP IFRS 10211 and th8 Companies Act 2006.
Ac¢ountlng pollcl88
Basls of pr•paratlon
The financ181 statements have been prepared on the hlstorl¢81 cosl basi8, 88 modlfied by the
levalualion of certain financial assets and liabilities and Invaslment propertles measured at falr
value through income or expenditure.
The financial statements are pffjpared in sterfing, which is the functlonal ¢urren¢y of the enlity.
Golng Goncern
There are no material uncertaintles about the tharitys ability to continue.
Fund accountlng
Unre8lri¢ted funds are availabl& for use at the discret￿ of the trustees lo further any of the
charitys purposes.
Designated funds are unrestricted funds eamarked by the trustees for Pa￿CUlar future prolect or
commitment.
Restricted fund$ are $ubjeGted lo restrictions on Ihebr expenditure declared by the donor or
through the terms of an appeal. and fall into one of two s￿￿8$$e$.. reslricted income fvnds or
ondowm6nl funds.

Nest Group Counselling (Ireland) Llmited
Company Limited by Guarantee
Notes to the Financial Statements (contlnu
Year ended 31 December 2020
Accountlng pollclos (coft¢ln40dJ
Incomlng resourcos
All incoming resources are included in the statement of finanoal aclNilies when enlillement has
passed lo the charity, rt is probable that the econom￿ benefits associated with the transaction will
flow lo the charity and the amount can be reliably measured. The following specific policios ar8
applied to partiujlar categcv￿s of inccffje:
income from donations or grants 1$ recognised when there is evidence of entitlament to the
grft, receipl is probable and its amount can be measured reliably.
legacy income 1$ rewiised vthen receipt is probable and &nliUernent 15 estsblish8d.
income from donated goods is measured at the fair value of the good$ unless thi5 IS
impractical lo measure reliabty. in bthich case the value is derived from the cost to the donor
or the eslimaled resale value. Donated facilities and services are recognised in th8 accounts
when roGeived if th8 value can be reliably measured. No amounts are included for the
conlrlbution of general volunteers.
Sncom8 from contracts for the supply of services is reccgnised wth the dellvery of the
contracted service. This Is dasslfied 8$ unrestricted funds un￿sS there is a contractual
requirement for it lo be spent on a partlcular purpose and retumed if unspent, in which case
il may be regarded as restricted.
Ro$ources gxpgndod
Expendrture is recognised on an accru81s basls as a liability 1$ incurred. Expgndilure includes any
VAT which cannot b8 fully recovered. and is dassified under heading$ of the $lalement of
financial adivilies lo which it relates..
expenditure on raislng funds includes the costs of all fundraislng actfvllles, events, non-
charilable trading actiwties, and Ihe sale of donated goods.
expenditure on charitable activit￿5 includes all costs incurred by a charity in undertaking
a¢livilie3 that fvrther its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating lo the governance of the charity apportioned to charitable
activitie5.
other expendtlure indudes all expenditu￿ that is neither relaled to raising funds for the
charfty nor part of tts expenditure on charitable activities.
AII c051s are allocated lo expenditure calegcyies reflecting the use of the resource. Direct costs
attribvlable lo a single activity are allocated direcuy to that activity. Shared Costs are 8PPOrtioned
between the activities they contribute to on a reasonable. juskn'fiable and consistent basis.
Financial instrurngnts
A financial asset or a financial liability is recognksed only ￿en the charity bacomes a party lo the
contractual provisions of the instrumenL
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.

Nest Group Counselling (Ireland) Llmited
Company Llmited by Guarantee
Notes to the Financial Statements (condnu•d)
Year ended 31 December 2020
Accounting policles (conllnued)
Flnanclal Instruments i¢onllnu•dl
Current assets and current liabilities 8re SubseqUen￿Y measured at tha cash or other
consideration expected to be paid or received 8nd not discounted.
Debt instruments are subsequently measured al amortised cost.
Where investments in shares are publdy traded or their fair value can otherwise be me8$ured
reliably. the investment is subsequently measured at fair value with changes In fair v81ue
rgcognised in income and expenditure. All othgr such inveslments ar8 subsequently measured at
cosl185s impaimenl.
Other fin8nci81 in¥truments. induding derivatives, are Initially r￿QgniSed at fair value, unless
payment for an asset is deferred beyond nomial buslness lems or financed al a rate of interosl
that is not 8 market rate. in which case the asset is measured at the present value of the future
payThents diso)unted al a market rate of interest for a gimilar debt instrument.
other flnanclal Instruments are subsequ8nUy measured al falr value. WTth any changes
recognised in the slat8ment of financial activilies. with the exception of hedging instruments in a
desSgnaled hedglng relalion$hlp.
Flnancial assets that are measured at ¢o$t or amortised cost are rewewed for obSective evidence
of Impairment al the end of each reporting dale. If there 1$ obJe¢live evidence of impairment, an
impairment loss 1$ recognised under the appropriate heading in the slalement of financial
activities Sn whlch the Inllial gain was recognised.
For all equrty Instruments regardless of significance, and other financlal assets that are
individually signfficanl. these are assessed individually for impaimient. Other financlal assets are
eithor assgssed individually or grouped on th6 basis of simil8r credit risk GharacteristlC8.
Any reversals ol irnpaiTment are recognised immediately. to the extent that the reversal does not
result in a Carrwng amount of the financial asset that exceeds what Ihe carrwng amount would
h8ve been h8d the impairment not prevwsly been recognised.
Llrnitgd by guarantee
The company is limited by guarantee and has no Sha￿ capital. The liabdity of each member Sn
the event of winding-up is limiled lo £1.
Investment Income
Unrestricted Tolal Funds Unre$tri¢led Totsl Fund5
Funds
2020
Funds
2019
Bank inter8St recewable
139
139
138
138

Nest Group Counselling (Ireland) Limited
Company Limlted by Guarantee
Notes to the Financial Statements (¢tsnllnuod)
Year ended 31 December 2020
Other expendilure
Unrestricled Totsl Funds Unrestricted Total Funds
Funds
2020
Funds
2019
Bank charges
Legal fees
50
374
374
374
374
50
Staff costs
Tho total staff costs and emph)yee benefrts for the reporting p8ric#J are analy8ed a$ follows:
2020
2019
The average head count of emptoyees durlng Ihe year was Nil12019.' Nill.
No employee recelved empbyee b8neflls of more than £60.000 duriThJ the year12019'. Nill.
Trustao r•mun•rntlon and expenses
No remuneration or other beneftts from emplownent wrth th8 charity or a related enlty were
received by the Iruslees.
No trustee expenses hav8 been Incurred.
Credltors: amounts fallSng duo wlthln one year
2020
2019
Accruals and deferred Income
375

Nest Group Counselling {Ireland) Limited
Company Limited by Guarantee
Notes to the Flnancial Statements Iwntlnued)
Year ended 31 December 2020
10. Analysls of chartlable fund*
Unr8slrlctod funds
At
1 January 202
At
31 December
2020
Inc4)m6 Expenditure
General funds
54.379
139
13741
54,144
At
310e¢omber
2019
1 January 201
Income Expenditure
General funds
54.291
138
150}
54,379
11. Analy81s of not 8¥8ets between fund•
Unrestrlcled Total Funds
Funds
2020
Currenl assets
54,144
54,144
Unrestricted Total Fund8
Funds
2019
Current assets
54,379
54,379
10-