Charity registration number 103109
Company registration number N1055942 {Northern Ireland)
NORTHWEST COUNSELLING LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

NORTHWEST COUNSELLING LIMITED
CONTENTS
Page
Charity Information
Trustees, report
Independent exarninerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-14

NORTHWEST COUNSELLING LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
R Craig
N Gahan
Charity number
103109
Company number
N1055942
Registered office
Unit 8
The Vale Centre
Greysteel
Co Londonderry
BT47 3GE
Independent examiner
Moore INI) 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 2023
The trustees present their report and accounts for the year ended 31 July 2023. The Trust is a charitable
company limited by guarantee and accepted as a charity by HM Revenue and Customs under reference
N100229.
The accounts have been prepared in a¢¢ordance with the a¢¢ounting policies set out in note 1 to the accounts
and comply with the charity's Memorandum 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)" (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
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 undertake.
Achievements and performance
During the year the charity continued to strive to achieve their objectives of providing counselling services to
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 number of clients seen by the organisation was 242.
Financial review
The results for the year are set out on page 5.
Total incoming resources for the year decreased to £129,856 (2022 - £137,669) of which 911 was generated by
charitsble activities. School's income continued to increase however. Trust and donations income decreased.
Totsl resources expended increased to £166,328 {2022 - £122.004) of which 990/0 was expended on direct
activities. Counselling fees increased by £40,181 to facilitate increased services to School's.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to be￿een three and six month's expenditure. The trustees consider that
reserves at this level will ensure that, in the event 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 raised.
Resepies Policy
The Trust aims to continue to increase reserves to ensure the stability of its services. employment and evèryday
operations of the organisation.
Risk 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 in the Risk Register together with the controls currently in place to mitigate the risk and
the further actions required to minimise the risk.
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 with budgeted expectations;
Continuing support from local bodies
Accordingly, the Trust continues to adopt the going concern basis of accounting in preparing the annual financial
statements.

NORTHWEST COUNSELLING LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
Structure, governance and management
The charity is a company limited by guarantee and is governed by its Memorandum and Articles ofAssociation.
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
Appointment 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 Association.
None of the trustees 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.
Organisation
The Board of Trustees which administers the Trust meets throughout the year as required.
Public Benefit
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 of Association.
The direct benefits to the individuals using the service include-.
The advancement of health and the saving of lives;
The advancement of citizenship and Community development. and
The relief of those in need by reason of ill-health, disability, or other related disadvantages.
The trustees give careful consideration to accessibility for all without discrimination on grounds of politics,
religion, race. social or economic background.
Th
stees. report was approved by the Board of Trustees.
R Craig
Trustee
Dated: 14 May 2024

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 statements of Northwest Counselling Limited (the
charity} for the year ended 31 July 2023.
Responsibilities and basis of report
As the tnjstees of the Gharity (and also its directors for the purposes of Gompany lawl you are responsible for
the preparation of the financial statements 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 eSigible for independent examination, we report in respect of our examination of the
charity's 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 the Charity Commission for Northern Ireland under
section 65191(b} of the Charities Act.
Independent examinerfs statement
We have completed our examination. We confirm that no matters have come to our attention in connection with
the examination giving us cause to believe that in any rnaterial respect..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act. or
the financial statemènts do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102>.
We have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
Moore (Nl)
LP
21123 Clarendon Street
Londonderry
BT48 7EP
Dated: 14 May 2024

NORTHWEST COUNSELLING LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2023
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestrlcted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Grants & donations
Charitable activities
11,679
118,177
11,679
118,177
19,020
118,649
19,020
118,649
Total income
129,856
129,856
137.669
137,669
enditure on".
Charitable activities
165,892
436
166,328
121,568
436
122,004
Net (outgoing)lincoming
resources
{36,036)
(436)
(36,472)
16,101
(436)
15,665
Net movement in funds
(36,036)
(436)
(36,472)
16,101
(436)
15,665
Fund balances at 1
August 2022
62,320
6,775
69,095
46,219
7,211
53,430
Fund balances at 31
July 2023
26,284
6,339
32,623
62,320
6,775
69,095
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities 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 JULY2023
2023
2022
Notes
Fixed assets
Tangible assets
10
7,261
5.118
Current assets
Debtors
Cash at bank and in hand
11
6,715
23,934
19,759
48,354
30,649
68,113
Creditors: amounts falling due within
one year
12
5,287
4.136
Net current assets
25,362
63,977
Total assets less current liabilities
32,623
69,095
The funds of the charity
Restricted income funds
Unrestricted funds
13
6,339
26,284
6,775
62,320
32,623
69,095
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 2023.
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 financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial ststements were approved by the trustees on 14 May 2024
R Crai
Trustee
Company registration number N1055942 {Northem Ireland)

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Accounting policies
Charity information
Northwest Counselling Limited is a private company limited by guarantee incorporated in Northern Ireland.
The registered office is Unit 8, The Vale Centre, Greysteel, Co Londonderry, BT47 3GE.
1.1 Accountlng convention
The accounts have been prepared in accordance with the charity's Memor8ndum 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)" (as 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 Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
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 furtherance of their charitable
objectives.
Restricted fvnds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capitsl must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to tt after any perfomiance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or othemise if the charity has been notified of an impending distribution,
the amount is known, and re¢eipt is expected. If the amount is not known, the legacy is treated as a
Contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or construclive obligation to make a payment to a third party, it
is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure on charitable activities includes the Costs of services undertaken lo further the purposes of the
charity and their asso¢iated support costs.

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initl8lly measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaiment losses.
Depreciation is recognised 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
100/0 Straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the ststernent of financial activities.
1.7 Impairment of fixed assets
At ea¢h reporting end date, the charity reviews the Carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-tem liquid
investments with original maturities of threè months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial 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 all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual 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 recognised amounts and there is an intention lo settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial 2ssets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently Garried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is rneasured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not arnortised.
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 classified as current liabilities if 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 subsequentiy measured at amortised cost using the effective interest method.

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Critical 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 carrying amount of assets and liabilities that are not readily apparent from other
sour¢es. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are 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
Unrestricted Unrestricted
funds
funds
2023
2022
Donations and gifts
11,679
19,020
Donations and gifts
Inner City Trust
Donations
Eurospar
7,000
4,679
7,000
1,925
10.095
11,679
19,020

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
Charitable activities
Charitable Charitable
Income
Income
2023
2022
Counselling fees
118,177
118.649
Charitable activities
Charitable Charitable
Expenditure Expenditure
2023
2022
Staff costs
Depreciation and impaimient
Counsellors fees
20,518
1,036
128,502
18,393
718
88,321
150,056
107,432
Share of support costs (see note 6}
Share of governance costs {see note 6)
14,609
1,663
12,927
1,645
166,328
122,004
Analysis by fund
Unrestricted funds
Restricted funds
165,892
436
121,568
436
166,328
122,004
10-

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
Support costs allo¢ated to activities
2023
2022
Rent & Rates
Insurance
Light & Heat
Repairs & Renewals
Service charge payable
Printing, postage & stationery
Telephone
Sundry
Bank charges
Govemance costs
4,560
2,860
2,076
780
832
1,023
1,252
1,103
123
1,663
4,560
1,774
1,758
972
832
766
1,084
1,114
67
1,645
16,272
14,572
Analysed between:
Charitable activities
16.272
14,572
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from the
charity during the year.
Employees
The average monthly number employees during the year was-
2023
Number
2022
Number
Employees
Employment costs
2023
2022
Wages and salaries
20,518
18,393
There were no employees whose annual remuneration was more than £60,000.
Taxation
The charity is exempt from taxation on its activities because all its income is applied for Charitable purposes.
11

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
10 Tangible fixed assets
Fixtures and
fittings
Cost
At 1 August 2022
Additions
11,785
3,179
At 31 July 2023
14,964
Depreciation and impairment
At 1 August 2022
Depreciation charged in the year
6,667
1,036
At 31 July 2023
7,703
Carrying amount
At 31 July 2023
7,261
At 31 July 2022
5,118
11
Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
5,591
1,124
18,626
1,133
6,715
19,759
12 Creditors: amounts falling due within one year
2023
2022
other taxation and social security
Trade creditors
other creditors
Accruals and deferred income
185
3,390
62
1,650
43
2,430
13
1,650
5,287
4,136
12-

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
13 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 August
2022
Resources
expended
At 31 July
2023
6.775
(436)
6,339
Previous year:
At 1 August
2021
Resources
expended
At 31 July
2022
7,211
(436>
6,775
14 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside OLJt of unrestricted funds by the trustees for specific purposes.
At 1 August
2022
Incorning
resources
Resources
expended
At 31 July
2023
General funds
62,320
129,856
(165,892)
26,284
Previous year:
At 1 August
2021
Incoming
resources
Resources
expended
At 31 July
2022
General funds
46,219
137,669
(121,568)
62,320
15 Analysis of net assets between funds
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
Fund balances at 31 July 2023 are represented by:
Tangible assets
Current assetsl(liabilities)
4,206
22,078
3,055
3,284
7,261
25,362
26,284
6,339
32,623
13-

NORTHWEST COUNSELLING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
15 Analysis of net assets between funds
(Continued)
Unrestricted
funds
2022
Restricted
funds
2022
Total
2022
Fund balances at 31 July 2022 are reprèsented by:
Tangible assets
Current assetsl{liabilities)
1,627
60,693
3,491
3,284
5,118
63,977
62,320
6,775
69,095
16 Related party transactions
There were no disclosable related paty transactions during the year (2022 - none).
14-