Charlty registration number N100229
Company registration number N1055942 (Northern Ireland)
NORTHWEST COUNSELLING LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022

NORTHWEST COUNSELLING LIMITED
CONTENTS
Page
Charity Information
Trustee5' report
Independent examinerfs report
Statement of financial activities
Balance sheel
Notes to the financial statements
7-13

NORTHWEST COUNSELLING LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
R Craig
N Gahan
Charity number
N100229
Company number
N1055942
Registered office
Unit 8
The Vale Centre
G￿ySteel
Co Londonde
BT47 3GE
Independent examiner
Moore {Nl) LLP
21123 Clarendon Street
Londonderry
BT48 7EP
Bankers
Danske Bank
Donegall Square West
Belfast
BT1 6JS

NORTHWEST COUNSELLING LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 JULY 2022
The trustees present their report and accounts for the year ended 31 July 2022. The Trust IS 8 charitable
company limited by guarantee and accepted as a charity by HM Revenue and Customs under reference
N100229.
The accounts have been prepared in accordance with Ihe accountiftg policies sel out In not8 1 to the accounts
and comply with the charity's Memorandum an(J Arti¢les of Association, the Companies Act 2006 and
"Accounting and Reporting by Charities: Stalemenl of Recommended Practice applicable to chariti8s preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102)" las amended for accounting periods commencing from 1 January 2016)
ObJectlv8s and actlvltles
The principal activity of the company is to promote the use of counselling in the local area and to provide
counselling services for those in need.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertak8.
Achlevement$ and performance
During th8 year the charity continued to strive to achieve their objectives of providing counselling services lo
those in need. The organisation was able to push forward with fund raising and grant applications on the basis of
their charitable status. Last year the total numb8r of clients seen by the organisation was 209.
FSnan¢lal revlew
The results for Ihe year are set out on page 5.
Total Incoming resources for the year in¢￿ased to £137,669 (2021 £71,424) of which 860/0 was generated by
charitable aclivilies. Income from counselling serwices in schools increased significantly by £58,561. The
remaining income was generated by donations and grants from local bodies.
Total resources expended increased to £122,004 (2021 £67,638) of which 99OA was expended on dlrect
activities. Counselling fees increased in 2022 by £47,508 to facilitate increased services to School's.
It is the pollcy of the charity that unrestricted fijnds which have not been designated for a spe¢ifi¢ use should be
maintained at a level equivalent to betsveen three and six month's expenditure. The trustees consider that
reserves at this level will ensure that, in the &vent of a significant drop in funding, they will be able to continue the
charity's Current activities while consideration is given to ways in which additional funds may be raSsed. This level
of reserves has been maintained throughout the year.
Reserves Pollcy
The Trust aims to continue to Increase r8s&rv&s to ensure the stsbillty of its se￿ceS, employment and everyday
operations of tha organisation.
Rlsk Management
In accordance with good practice, the charity is developing a Risk Management Policy and is completing a risk
assessment. A Corporate Risk Register is being drawn up to prioritise the risks requiring action. The Risk
Register will be reviewed and updated on a regular basis or as soon as a potential risk is identified. Analysis for
each risk will be detailed the Risk Register together with the conlrols Currently in place to mitigate the risk and
th8 further actions required to minimis8 the risk.

NORTHWEST COUNSELLING LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2022
Going Concern
The Trustees have a reasonable expectstion that the Trust has adequate resources to Continue in operational
existence for the foreseeable future. The principal factors underlying this judgement include..
Current levels of financial performance by comparison viith budgeted expectations;
Continuing support from local bodies
Accordingly, the Trust continues to adopt the going concem basis of accounting in preparing the annual financial
ststements.
Structure. governance and management
The charity is a company limited by guarantee and is govemed by its Memorandum and Articles of Association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financial statements were:
R Craig
N Gahan
R Logue
R Morton
(Resigned 31 December 2021)
(Resigned 15 December 2021)
Appolntment of Trustees
The Charity Trustees are also Directors of the company. A Trustee is initially elected by the Board In accordance
with the Memorandum and Articles of Assoriation.
None of the tnjstees has any beneficial interest in the company. All of the trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.
Organi5ation
The Board of Trustees which administers the Trust meets throughout the year as required.
Public 8eneflt
The objectives of the Trust are as listed. The Trust has considered the UK Charity Commission's guidance on
public benefit and plans to ensure that it provides public benefit and achieves its objectives as set out in the
Trust's Memorandum and Articles ofAssociation.
The direct benefrts to the IndNiduals using the service include-
The advancement of health and the saving of lives;
- The advancement of citizenship and communty development: and
The relief of those in need by reason of ill-health. disability, or other related disadvantsges.
The trustees give careful consideration to accessibilty for all WFthout discrimination on grounds of politics,
religion, race, social or economic background.
The trustees. r
ort was approved by the Board of Trustees.
R Craig
Trustee
Dated: 31 May 2023

NORTHWEST COUNSELLING LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NORTHWEST COUNSELLING LIMITED
We report to the trustees on our examination of the financial ststements of Northwest Counselling Limited (the
charity) for the year ènded 31 July 2022.
Responslbllltles and basls of report
As the tfustees of the charity {and also its diTe¢tors for the purposes of company law) you afe responsible for
the preparation of the financial slatements in accordance with the requirements of the Companies Act 2006
(the 2006 Act).
Having satisfied ourselves that the financial statements of the charity are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, we report in respect of our examination of the
charlty'5 financial statements carried out under section 65 of the Charities Act. In carrying out our examination
we have followed all the applicable Directions given by th8 Charity Commission for Northem Ireland under
section 65191(b) of the Charities Act.
Independent examlner's staternent
We have completed our examination. We confirm that no matters have come to our attention in connection with
the examination giving us cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting requiremènts of section 396 of the 2006 Act
other than any r8quirem8nt that the accounts give a true and fair view which is not a matt8r considered as
part of an independent examination., or
the financial statements have not been prepared in attordance with the methods 8nd principles of the
ststement of Recommended Practice for accounting and reporting by charities applicable to charities
prèparing their accounts in accordanc8 with the Financial Reporting Standard applicable in th8 UK and
Republic of Ireland (FRS 102).
We have no concems and have come across no other matters in connection with the examination to which
altention should be drawn in this report in ord8r to enable a proper understanding of the financial statements to
be reached.
Moore {NlJ L
21123 Clarendon Str88t
Londonderry
BT48 7EP
Dated.. 31 May 2023

NORTHWEST COUNSELLING LIMITED
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2022
Unrestricted Restricted
funds
funds
2022
2022
Total Unrestricted Restricted
funds
funds
2021
2021
Total
2022
2021
Notes
Income from:
Grants & donations
Charitable aclivities
19,020
118,649
19,020
118,649
6.885
59.998
4,541
11,426
59,998
Total income
137,669
137.669
66,883
4.541
71,424
enditure on:
Charitable activities
121.568
436
122,004
66,742
894
67,636
Net Incomel(expenditure) for
the yearl
Net movement in funds
16,101
(436)
15,665
141
3,647
3,788
Fund balances at 1
August 2021
46,219
7,211
53.430
46,078
3,564
49,642
Fund balances at 31
July 2022
62,320
6,775
69,095
46.219
7,211
53,430
The statement of financial activitie5 includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

NORTHWEST COUNSELLING LIMITED
BALANCE SHEET
ASAT31 JULY2022
2022
2021
Notes
Flxed assets
Tangible assets
5,118
5,836
Current asset$
Debtors
Cash at bank and in hand
10
19,759
48,354
7,679
44,288
68,113
51,967
Credltors: amounts falllng du8 wlthln
one year
11
{4,136)
{4,373>
Net current assets
63,977
47,594
Total assets less current Ilabllltlos
69,095
53,430
Income funds
Restrlcted funds
Unrostricled fund5
6,775
62,320
7,211
46,219
69,095
53,430
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 July 2022.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its finanrial statements for the year in question in
accordance with section 476.
These flnancial statements have been prepared in accordance with the provisions applicable lo companies subject
to the small companies regime.
Th
ancial statements were approved by the Trustees on 31 May 2023
R Craig
Truste
Company rogistratlon number N1055942

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022
Accounting policies
Charity infomiatlon
Northwest Counselling Limited is a private company limited by guarantee incorporated in Northem Ireland.
The registered office is Unit 8. The Vale Centre, Greysteel. Co Londondery, BT47 3GE.
1.1 Accountlng conventlon
The accounts have been prepared in accordance with the charitys Memorandurn and Articles of Association,
the Companies Act 2006 and '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). las amended for accounting periods commencing
from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Slatement of Cash Flows.
The financial ststements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial ststements are rounded to the nearest £.
The financlal statements have been prepared under the historical cost convention, [modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are set out below.
1.2 Golng con¢em
At the time of approving the financial statements. the trustees have a reasonable expectation that the chafity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial ststements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in fijrtherance of their charitsble
objectives.
Restricted funds are subject to specffic conditions by donors as to how they May be used. The purposes and
uses of the restricted funds are set out in the notes to the financial ststements.
Endowment funds are subject to specific conditions by donors that the capital must be maintsined by the
charity.
1.4 Income
Income is recognised when the charity is Segally entttled to it after any perfomance conditions have been met,
the amounts can be measured reliably, and tt is probable that income will be re¢eived.
Cash donations are recognised on receipt. Other donations are recognised once the charrty has been notified
of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution.
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.5 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to make a payment to a third paty. it
is probable that settlement wll be required and the amount of the obligation can be measured reliably.
Expenditure on charTrtable activities includes the costs of services undertaken to further the purposes of the
charity and their associated support costs.

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2022
Accountlng policies
(Continued)
1.6 Tangible flxed assels
Tangible fixed assets are initially measured at cost and subsequendy measured at Cost or valuation, net of
depreciation and any impaiment losses.
Depreciation is r8cognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Fixtures and fittings
10°/o Straight line
The galn or loss arising on the disposal of an asset is d8t8miined as the difference betsv8en the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impalrment of flxed assets
At each reporting end date, the charity reviews the carying amounts of its tangible assets to determine
whether there is any indication Ihat those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine Ihe exlent of the impairment
loss (if any).
1.8 Cash and cash equlvalent5
Cash and cash 8quivalents include cash in hand, d8POSits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank ov6rdrafts are shown
within borrowings in current liabilities.
1.9 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to 811 of its financial instruments.
Flnancial instruments are recognised in the charity's balance sheet when the charity becomes party to the
conlractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the re¢ognised amounts and there is an inlention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Baslc flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, ar8 Initially measured at
transaction price Including transaction costs and are subseqLsently carried at 8rnortised cost using the effective
interest method un18SS the arrangement constitutes a financing transaction, where the transaction 15
measured at the present value of the futur8 receipts discounted at a market rate of interest. Financial assets
classified as receivable within on8 year are not amortised.
Baslc flnanclal liabilltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction pric& unless
the arrangemenl constitutes a financing transaction, where the debt instrument is measured at th8 present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities rf payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequenuy measured at amortised cost using the effective interest method.

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2022
Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitys contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cosl of any unused holiday entitlement is recognised in the period in which the employee's seNices are
received.
Termination benefits are ￿cOgnised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Critlcal accounting estimates and Judgements
In the application of the charity's accounting policies. the trustees are required to make judgements, estimates
and assumptions about the carying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumpiions are based on historical experience and other factors that
are conSide￿d to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptSons S￿ reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Grants & donations
Unrestricled Unrestricted Restricted
funds
fijnds
funds
Total
2022
2021
2021
2021
Donations and gifts
General grants
19.020
6.885
6,885
4,541
4.541
19,020
6.885
4,541
11,426
Donations and glfts
Inner City Trust
Donations
Eurospar
7.000
1,925
10,095
5,000
1.885
5,000
1.885
19,020
6.885
6,885
Grants receivable for core activities
VCSE Covid Recovery Fund
The Community Foundation
Co-operation Ireland
2.000
1,049
1,492
2,000
1.049
1,492
4.541
4,541

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2022
Grants & donations
Icontlnued)
Charltable activities
Charitable Charitable
Income
Income
2022
2021
Counselling fees
118,649
59.998
Charltable actlvltles
Charltable Charltabl8
Expendlture Expenditure
2022
2021
Staff costs
Depreciation and Impairment
Counsellors fees
Adminislration support costs - Halifax Foundalion I CLEAR Project
Other costs - Halifax Foundation I CLEAR Project
18,393
718
88,321
12,854
748
40,813
80
178
107,432
54,673
Share of support costs (see note 6)
Share of governance costs {see note 6)
12.927
1,645
11,048
1,915
122,004
67,636
Analysls by fund
Unreslricled funds
Restricted funds
121,568
436
66,742
894
122,004
67,636
10-

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2022
Support costs
Support Governance
¢05ts
costs
2022
Support Governance
c¢)sts
costs
2021
Rent & rates
Insurance
Light & heat
Repairs & renewals
Service charge payable
Printing. postage &
stationery
Telephone
Sundry expenses
Bank charges
4,560
1,774
1,758
972
832
4,560
1,774
1.758
972
832
4.560
727
1,179
1,248
763
4,560
727
1.179
1,248
763
766
1,084
1,114
67
766
1,084
1,114
67
483
1.215
828
45
483
1,215
828
45
Legal and professional
1,645
1,645
1,915
1.915
12.927
14,572
11,048
1.915
12,963
Analysed betsveen
Charitable activities
12,927
14,572
11,048
1,915
12,963
Trustees
None of the trustees (or any persons connected with them) received any ￿mUneration or benefits from the
harity during the year.
Employees
The averdge monthly number employees during the year was:
2022
Number
2021
Number
Employees
Employment costs
2022
2021
Wages and salaries
18,393
12,854
There were no employees whose annual remuneration was more than £60,000.
11

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 JULY 2022
Tanglble flxed assets
Flxtures and flttlngs
Cost
At 1 August 2021
11,785
At 31 July 2022
11,785
Depreciation and Impalrment
At 1 August 2021
Depreciation charged in the year
5,949
718
At 31 July 2022
6,667
Carrylng amount
At 31 July 2022
5,118
At 31 July 2021
5,836
10 Debtors
2022
2021
Amounts falling due wlthln one year:
Trade debtors
Prepayments and accrued income
18,626
1,133
7,553
126
19,759
7,679
11 Credltors: amounts falllng due wlthln one year
2022
2021
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
43
2,430
13
1,650
43
2,668
12
1,650
4,136
4,373
12-

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2022
12 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
Totsl Unrestricted Restricted
funds
funds
Total
2022
2022
2022
2021
2021
2021
Fund balances at 31
July 2022 are
represented by:
Tangible assets
Current assetsl{liabilities}
5,118
63,977
5,118
63,977
1.909
44,310
3,927
3,284
5,836
47,594
69,095
69,095
46,219
7,211
53,430
13 Relatsd party transactions
There were no disclosable related paty transactions during the year (2021- none).
13-