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
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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
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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
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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
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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
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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
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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
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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
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