Jigsaw Community Counselling Centre jigsaw. COMMUNITY CouNS£LLING CENTRE Annual Report & Unaudited Financial Statements For the year ended 31st December 2022 07/09/23
Annual Report & Unaudited Financial Statements For the year ended 31st December 2022 LEGAL AND ADMINISTRATIVE INFORMATION Trustees and Directors Mr D Harkness Ms O Macshane Miss E Clarke Mrs D Mccormick Chief Executive Officer Mrs Carol Massey Charity Number 103927 (Northern Ireland] Company Registration Number N1605511 Principal Address and Registered Office 815 Crumlin Road Belfast BT14 8AA Independent Examiner Elise Richardson ACA Chartered Accountsnt with RRAS Nl Limited Jigsaw Community Counselling Centre CONFIDENTIAL
Annual Report & Unaudited Financial Statements For the year ended 31st December 2022 Jigsaw Community Counselling Centre Content Trustees Report Independent Examiner's Report Full Annual Accounts Including: Statement of Financial Activities 13 Statement of Financial Position 14 Notes to the Accounts 15-18 Jigsaw Community Counselling Centre Page12
JIGSAW COMMUNITY COUNSELLING CENTRE TRUSTEE'S REPORT (including DIREcfoR'S REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The Trustees present their report and accounts for the year ended 31st December 2022. The accounts have been prepared in accordance with the accounting policies set out in Note I to the accounts and comply with the Charity's Memorandum and Articles of Association, the Companies Att 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 IFRS102)" las amended for accounting periods commencing from 1st January 2016). Objectives and Activities The Charivs objects as set out in its Memorandum and Articles are the preservation, protection and promotion of mental health & well being the relief of poverty and sickness the advancement of education These objects are for the promotion of the benefit of the inhabitants of Northern Ireland and its environs of the United Kingdom without distinction of age, gender, disability, sexual orientation, nationality, ethnic identity, political or religious opinion. The policies adopted in furtherance of these objects are to associate the local and statutory authorities, medical and other public health bodies, community and voluntary organisations, the private sector and the inhabitants in a common effort to advance education with the object of improving the conditions of life for the said inhabitants. Public Benefit The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. Achievements & Performance Our work has never been more in demand than in the last two years due to the Covid-19 pandemic and the knock-on effect it has had on services available, waiting lists and peoples mental health. The demand for children and young people's counselling has more than tripled as a result of CAMHS not being able to cope with the Surge in referrals and therefore people are looking to charities like ourselves to help relieve some of the burden. The staff at Jigsaw together with a loyal and dedicated team of counsellors and volunteers worked tirelessly throughout 2022 dealing with significant challenges, not least of all introducing a 'virtual' counselling and support service in order to comply with local restriction5 boughrabout by the pandemic. In 2022 we provided one to one and/or virtual counselling at full capacity with every room in use every day. Struggling parents made use of our adult J•EthnthwutfyrfoithÈltuwEellkng and MePAgfythéto a115ections of our community, ranging from
JIGSAW COMMUNITY COUNSELLING CENTRE TRUSTEE'S REPORT (including DIREcfoR'S REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 pensioners to young people. In 2022 we are now back to full capacity as a training school. We had anew intake of eight students this year who will be with us for 18 months. We managed to complete the third year of the Youth Access project in partnership with Action Mental Health and this has significantly helped us to provide a rapid response to young people in the 11- 25 age range through one-to-one coun5elling. We have been given another year of this programme in order to try and reduce waiting lists for our young people. Future Plans We formalised our commitment to move to new community premises being developed by Belfast Alternatives on their Sunningdale site. Urban Villages are leading the effort to find funds to cover the cost of this move which will provide extended access to the local community. The business case has been approved and we are now just waiting on the capital build to begin. At this stage we have decided to retain the existing temporary accommodation since the feedback from our clients tells us that they like the experience they have when they attend. It will allow us more space which in turn will mean we can see more clients. In order to cope with the demands at present we have been allowed to use some rooms in the Ballysillan Elim Church as space is very tight in our building. This has helped to reduce numbers on the current waiting list while we wait for the new building to get started. Financial Review and Reserves The charity made a surplus of £19,166 rebounding from the negative impact on donations during the economic downturn caused by the pandemic. The Trustees remain confident that they are able to meet on-going operational requirements and report that working capital is consistently at sufficient levels to meet outgoings as required. It 15 the policy of the Charity that unrestricted funds not designated for a specific purpose should be maintained on Reserve to between 3 to 6 months expenditure. This ensures the Charity is able to continue its current activities in the event of a significant drop in funding. which had to be utilised during the previou5 period. Reserves have increased during the year, however not quite returning to pre-pandemic levels. In line with expectations the Trustees hope to return to this level of reserve during 2023 as funding ha5 returned to previous leve15 in that period. The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that Systems are in place to mitigate exposure to the major risks. Structure, governance and management Jigsaw Community Counselling Centre is a private company limited by guarantee incorporated in England and Wales registration number N1605511 and as a charity with the Nl Charity Commission for Nl number 103927 6th Oct 2016. Saw Communi Counsellin Centre e registered o Ice is 815 clumlin Road, BelfasE, Antrim, BT14 8AA.
JIGSAW COMMUNITY COUNSELLING CENTRE TRUSTEE'S REPORT (including DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The Trustees, who are also the Director5 for the purpose of company law, and who seryed during the year were: Mr D Harkne55 Ms O Macshane Miss E Clarke Mr5 D Mccormick Our Trustees are known as Directors and are recruited from appropriately qualified members of the local community who understand the needs and culture of North Belfast residents. 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 winding up. In 2020 the Charity was due to review its Strategic Plan {2017-20191. This had been deferred until later in 2022 and following review we now have a strategic plan in place until December 2023. A new strategic plan will then be put in place forjanuary 2024- 2027. Strategic decisions are made by the Board after reviewing and discussing recommendations made by the Chief Executive Officer, to whom the Direttor5 delegate the day-to-day wnning of the Charity. The Charity are currently seeking to recruit suitable new members, specifically individuals with local knowledge to bring further diversity to complement existing skills and experience. ststement of Trustees, Responsibilities The Trustees, who are also the Directors of Jigsaw Community Coun5elling Centre for the purpose of company law, are responsible for preparing the Trustees, Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these accounts, the Trustees are required to: select suitable accounting policies and then apply them consistently obseNe the method5 and principles in the Charities SORP make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and prepare the accounts on the going concern basis unless 5t is appropriate to presume that the Jigsaw cSIMfi"ÈY)wIEr•"p e8fifp8ion. Page15
JIGSAW COMMUNITY COUNSELLING CENTRE TRUSTEE'S REPORT (including DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud and other irregularities. The Trustees, report wa5 approved by the Board of Trustees. Mr D Harkness, Trustee th Dated: 7 September 2023 Jigsaw Community Counselling Centre Page16
RRAS (Nl) Limited Chartered Accountsnts Jigsaw Community Counselling Centre Independent Examiner's Report For the year ended 31st December 2022 Inde endent Examiner's Re ort to the Trustees of Ji aw Communl Counsellin Centre I report on the accounts of the Trust forthe year ended 31st December 2022, which are set out on pages I to 6. Res ettive Re5 onsibilities of char. trustees and examiner As the charty'5 trustees you are responsible for the preparation of the accounts. The charty'5 trustees consider that an audit is not required for this year under section 6512) of the Charities Act {Northern Ireland) 2008 and that an independent examination is needed. The charity is preparing accrual accounts and l am qualified to undertake the examination by being a qualified member of Chartered Accountants Ireland. It is my responsibility to: examine the accounts under section 65 of the Charitie5 Art INI) 2008 follow the procedure5 laid down in the general Directions given by the Charty Cornmi5sion for Northern Ireland undersection 6519llb) of the Charities Act state whether particular matters have come to my attention. Basis of inde endent examlner's re ort I have examined your charity accounts as required undersection 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matter5. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fairview, and the report 15 limited to those matters Set out in the next statement. Jigsaw Community Counselling Centre Page17
Cont. 2 Inde endent examiner's statement In connettion with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 386 of the Companie5 Act 2006 and section 44{Illal of the 2005 Act and to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and section 44(1){bl of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations have not been rnet or (21 to which, in my opinion, attention should be drawn in orderto enable a proper under- standing of the accounts to be reached. Elise Richardson Name: Qualification: Chartered Accountant IACAI - Membership No. 09c0743 Address: 25 Ardvanagh Avenue, Conlig, Newtownards, BT23 7XE th 5 September 2023 Date". 251 nity Counselling Centre Page18 Conltg Director. Elise Rithard50n Co Reg. N1646366 lthjbk" 07764279396 7XE
Jigsaw Community CounseS1ing Centre Company No. N1605511 Dirertor's Report and Unaudited Accounts Year Ended 31 December 2022 Jigsaw Community Counselling Centre Page19
Jigsaw Community Counselling Centre Contents Page Numbers Company Information Director's Report Income & Expenditure Account Balance Sheet Notes to the Accounts Jigsaw Community Counselling Centre Page | 10
Jigsaw Community Counselling Centre Company Information Directors Derek H3rkne5S Ernma Clarke Olga Macshane Diane Mccormick Chief Executive Office Carol Massey Registered Office 815 Crumlin Road Belfast BT14 8AA Accountants RRAS Nl Limited 25 Ardvanagh Avenue Conlig Newtownards BT23 7XE Jigsaw Community Counselling Centre Page | 11
Jigsaw Community Counselling Centre Director's Report The Director presents his report and accounts for the year ended 31 December 2022. Principal Activities The principal artivity of the company during the year under review was Charity. Directors The Directors who served during the year were as follows: Derek Harkness Emma Clarke Olga Macshane Diane Mccormick The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006. Signed on behalf of the board Derek Harkness Director 7th September 2023 Jigsaw Community Counselling Centre Page | 12
Jigsaw Community Counselling Centre Detsiled Income and Expenditure Account For the year ended 31 December 2022 2022 2021 Unrestricted Restricted Total Total Income Grant income 15,415 12,415 15,944 43,774 99,845 115,260 12.415 15,944 143,619 87,547 70.670 11,902 170,119 Counselling Fees Donations Total Income for the year 99,845 Staff Costs Wages and salaries Training Costs Travel and subsistence 60,500 60.500 54,200 4,980 1.114 60,294 417 417 417 60,500 60,916 Premises Costs Rent Light. Heat and power Maintenance and repairs 5,460 596 5,460 596 5,230 636 2,661 8,527 6.056 6.056 General Admlnistrative Costs Depreciation Bank charges Loan interest Cost of online donations 389 204 389 204 199 714 714 216 216 216 Equipment expenses Insurances 518 419 419 419 Software and IT costs Licences and subscriptions Telephone and broadband General administration charges Sundry expenses 221 221 758 296 296 5,349 2,406 2.455 1.670 13.990 2,165 4,177 124 2.165 4,177 124 8,925 8,925 Legal and Professional Costs Accountany and bookkeeping Professional Fees 1,844 4.141 12,415 18,400 1,844 4.141 42,571 48,556 685 4,578 106,033 111,296 Counselling Fees 30,156 30,156 Total Expenditure for the year 33,798 90,656 124,453 194,107 (Deficit) / Surplus for the year All income and expenditure derive from continuing activlties. The ststement of income and expenditure complies with the requirements for an income and 9,977 9,189 19,166 123,9881 2006. Page | 13
Jigsaw Community Counselling Centre Statement of Financial Position As at 31 December 2022 2021 2021 Unrestricted Restricted Total Totsl Note Fixed Assets Equipment 1,557 1,557 1,946 Current Assets Bank and Cash 47.685 12,0981 29,628 45,587 29,628 2.731 77.946 45,463 7,163 10,000 62.626 Trade Debtors Other Debtors 2,731 50,416 27,530 Current Liabilities 11,0251 11,4001 12,4251 Total Current Assets 49.391 26,130 75,521 62.626 Long Term Liabilities 143,3401 143,3401 150,000} Total Assets 7,608 26,130 33,738 14,572 Reserves Opening Retained Earnings (Deficit) / Surplus for year 12,3691 9,977 16.941 9,189 14,572 19,166 38.560 123,9881 Closing Retained Earnings 7,608 26,130 33,738 14,572 For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Att 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directorsltrustees acknowledge their responsibilities for ensuring the compay keeps accounting records which comply with section 386 of the Companies Act 2006 and for preparing accounts which gFve a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. These accounts have been prepared in accordance with the provisions applicable to companies subjert to the small companies regime. The accounts were approved by the Trusutees on 7th September 2023 saw Communi Counsellin Signed on behalf of the board Derek Harkness Director Centre Pa 14 7th September 2023
Jigsaw Community Counselling Centre Notes to the financial statements For the year ended 31 December 2022 1.1 Accounting convention These accounts have been prepared in accordance with the Charity's Memorandum and Articles of Association. the Companies Act 2006 and 'Accounting and Reporting by Charities: Statement of Recomrnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The Charity is a Public Benefit Entity a5 defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. The accounts are prepared in Sterling. which is the funtional currency of the Charity. Monetary amounts in these financial statement5 are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are Set out below. 1.2 Going concern The financial statements have been prepared on a going concern basis. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how the may be used. The purposes and uses of the restrcited funds are set out in the notes to the accounts. 1.4 Income Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be reliably measured and it is probabe that the income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donations, unle55 performance conditions require deferral of the amounts. Income tax recoverable in relation to donation5 received under Gift Aid or deed of covenant are recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount 15 known and receipt Is expected.lf the amount is not known,the legacies is treated a5 a contingent asset. 1.5 Expenditure Expenditure is recognised on an accruals basis as a liabilty is incurred and is apportioned to the appropriate cost centre. Jigsaw Community Counselling Centre Page | 15
Jigsaw Community Counselling Centre Notes to the financial statements (Continued) For the year ended 31 December 2022 1.6 Property, plant and equipment Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised to write off the cost or valuation of assets less their residual value over their useful life on the following basis.. Fixtures, fittings and equipment- 20% reduclng balance 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 net incomellexpenditurel for the year. 1.7 Impairment of non-current assets At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication thatthose 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 impairment1055 lif anvl. 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investment5 With original maturities of three month5 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 provions of Section 11 'Basic Financial Instruments'and Section 12 '0ther Financial Instrurnents Issues, or FRS 102 to all of its financial in5trumentS. The Charity only has financial a55ets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Basic financial assets include trade and other receivables and cash and bank balances. Basic financial liabilites including trade and other payables where trade payables are obligations to pay for goods or services that have been acquired on the ordinary course of operations from suppliers. Employee benefits Where material, the cost of any unused holiday entitlement is recognised in the period in which the employee's services 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. The average number of employees lincluding directors) during the year was 612020- 61 There were no employee5 whose annual rernuneration was £60,000 or More. Jigsaw Community Counselling Centre Page | 16
Jigsaw Community Counselling Centre Notes to the financial statements (Continued) For the year ended 31 December 2022 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 sources. The estimates and associated assumptions are based on histrocial experience and other factors that are considered 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 when 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. Trustees None of the Trustees lor any persons connected with theml received any remuneration or benefits from the Charity during the year. Propertyi plant and equipment Fixtures. fittings & Equipment Cost At l January 2022 Additions At 31 December 2022 2,433 2,433 Depreciation At l January 2022 Charge for year At 31 December 2022 487 389 876 Net Book Value At l January 2022 1,946 At 31 December 2022 1,557 Current assets 2022 2021 Amounts falling due within one year: Cash at bank and in hand Trade receivables Other Debtors Prepayments and accrued incorne 45.587 29,628 2,731 45.463 7,163 10.000 77,946 62,626 Current Liabilities zozz 2021 Amounts falling due within one year: J*w&)mmunity Counselling Centre AYE 2,425
Jigsaw Community Counselling Centre Notes to the financial ststements {Continued) For the year ended 31 December 2022 Long term liabilities 2022 2021 Amounts falling due after one year: BBLS Loan 43,340 50,000 Restricted funds The income funds of the Charity include restricted fund5 comprising the following funds.. CEO & Projert Covordinator Fund - Grant income from Department of Communities is restricted to cover the cost of salaries and Project Co-ordinator sessional Workers Fund - Grant income received from DFC was included with salaries and was restricted to contribute towards the cost of one sessional counsellor fees providing counselling sessions for free and the cost of clinical supervision. Comic Relief Fund - Grant income was received from Comic Relief for a project to provide free couselling sessions for teaching staff in schools to de31 with stre55 due to additional pressures during the Covid-19 pandemic. Owed to Jigsaw @ Dec 21 Received Owed to Jigsaw Spent @ Dec 22 DFC Youth Access Comic Relief -7,163 58,444 13,810 5.125 -72.566 -22,154 -5,125 -21,284 -8,344 -7.163 77,379 -99,845 -29,628 10 Related Party Transactions 2022 2021 Remuneration of key management personnel is as follows: Aggregate Compensation 30.600 30,000 Jigsaw Community Counselling Centre Page | 18