2023-12-31-accounts

Jigsaw Community Counselling Centre

Annual Report & Unaudited Financial Statements For the year ended 31st December 2023

23/09/24

Annual Report & Unaudited Financial Statements For the year ended 31st December 2023

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

NI605511

Principal Address and Registered Office

815 Crumlin Road

Belfast

BT14 8AA

Independent Examiner

Elise Richardson FCA

Chartered Accountant with RRAS NI Limited

Jigsaw Community Counselling Centre

CONFIDENTIAL

Annual Report & Unaudited Financial Statements For the year ended 31st December 2023

Jigsaw Community Counselling Centre
Contents
	Page
Trustees Report	3 - 7
Independent Examiner’s Report	8 - 9
Full Annual Accounts
Including: Statement of Financial Activities	14
Statement of Financial Position	15
Notes to the Accounts	16 – 19

Jigsaw Community Counselling Centre

Page | 2

JIGSAW COMMUMTY COUNSEWNG CENTRE TRUSTEE'S REPORT linckKling LXRECTOR'S REP(￿￿ FOR THE YEAR ENOED 31 DECEMBER 2023 The Trustees present their report aTrJ accounts for year ended 3tst December 2023. The accounts hwe teen wepared in accordèrKe with the aCco￿ti￿ p)hcies set out in P&)te I to the ccounts and compfy wrfch the Charrtrfs Memorandum ar￿ Articles of Association, the coM￿nieS Act ond -kcounting and Reportiry by Cgwitjes.. stknn￿nt of Recornrnernled Prnrtice oppE1a￿e to charitie5 preparing their accounts in KCOrdan￿ V￿th the Firki￿101 Re￿rtI￿ s￿dard a￿lcable in the UK arKI Republic of Irdarrfl (FRS102)- {as rmerth fof Kcountmlg FerK¥Js cLYnnwKirq from 1st j￿Uary 2016). Obje(tives énd Artivities The Charit<s objects as set in its MemcKandum arKI Articles are the preserwion. Yotect￿ of mental health & well bei the relief of and sicknes5 These objects are for the ky0m0t￿n of the benefft of the inhabitants of Northern Ireland and its environs of the United fingdom ￿t￿ut &1stinrtM)n of ¥e. £erder. disability. sexual orientation. nationality, etknic identty. wlitical or rdigious opinicffi. The polioes adopted in fvrthernnce of these objects are to ass￿late the local and statutory uthorities. medical other public health bodies. ccffjm￿ity ar￿ yo1￿tary organisations. the private sector and the inhabitants in a c(ynmon effort to educati<)n with the object of Imw￿lrE the corditions of lrfe for the sam4 ir+￿bItarrts. The Tnjstees have paid due regard to gwdance issued by the Ctrwrty C￿￿1$$￿ in deo.dine w￿t rtivities the Ctrwrity str￿ld uThJertake. This year has been a wrticdarly diffKult ￿ar for Jlzsaw as we have had a h￿t demand for o seNices and yet. not irKome to meet the demands of the local coMM￿tty. As a result o waitine lists trwie uown considernbly again leavire us with an aconisine dea.sion as to bthether need to thse waitiw lists for a perh￿ of txne rather than having people waitÉn8 for periods of time for help. This is dTfficult because our ethos has always been to offer help when peor4e need it a￿$ not then it is too late. crf the uisis has passed. Contrit¥Jtin8 to the £rov4ryre list has been the loss of fvnthne for Mealthy Happy ￿'r#. Tr#s has put a huge pressure on schwls vtho are constantly referrin8 pupils to us. As tll as this.we are Seei￿ more nd More people who 4%tre affected badfy by the covid pandemic are Tr)w Struggli￿ with the mentsl heakh as a result We are still vAitI￿ on rthy premises beine tyjlt and as a result Vlt are vtsy limited to the rooms have. We have Eeen V￿r￿n& alowide l¢ol Elim thurch vtho hwe been sUPPOrtine ￿ by lettir us use t￿1r rooms vthen ￿esSary. We have also tried to accommodate as mary people as possible by changiry our working IKwrs and opening later in ￿ eveniw for nK>re people to be seth. ligsaw Community Counselling Centre Page13

JIGSAW COMMUMTY CCthSEWNG CENTrE TRUSTEE'S REPORT (mcl￿￿n& DIRECTOR'S REPORn FOR TrIE YEAR ENDED 31 DECEMBER 2023 This year V•t continue to ry￿1de placements not only for students w￿tIng to work with adults but also students dotnethe CCfP trainincto M)rkwith yow¢ rople. We pride oursdves on the excellerrt trninire and sw¥)ort to the stthts and in return can see a number of chilthen and adults free of Cha￿ because eath st￿efit needs ICK) hwrs of ontrto< counsellin& 2023 was a ye¥ of increasing recoyMtw)n for Jigsèw * all le4tls of our CLYnmunty. thanks loryely to the skills and dedication of our many volunteers and Pordworktng staff. and the continuinE SUFVOrt of Ouf Partner organisa￿n5. ind￿JIng an ever-growir¥ number of kxal Community groups. Jigsaw was formed to give the regdents of 8ally5illan and Ukyr Ardoyne xcess to h¥h quality counselling by therapists who uThgerstand the kJeht r•Jssible. Any receive is also for project Costs and we have no cover doyto dw costs. ￿￿SatIsfaCtory lO￿te￿ %ALrtion is for Jigsww to rnise a fiJrKI of (knctsvn technical￿ as workiry optsll for this purpose. WKI re expk)rI￿ ways of do1￿ $0. We celebrated JigsaWs IV 8irtlthy in Jwle 2023. We have had rnany laugts and seen many clients grow and Ilourish desptte the struggles and stresses they fèced. which in s¢)me cases included attemptiry suicKle. Watching live5 betransfonned is a great privilege. Jigsaw coddn,tsUrvp￿ without the supwrt of its stsff as well as our board of dirertor5. who provide their help as wdl as their words of wisdom fftr tt past year •KI I0￿er. stly. Jigs￿• would like to thank Mr Derek Markness for all hls sur470rt over the last ten years as clkiirper50n. who 15 due to leave the Orgonisa￿n SI￿. and %4ry5h hirn e¥uy succe55 for fijture. Future Plans We continue to work d05ely with cwer 20 locol commwtty 8TOUP5 I￿￿KIl￿g xKiol services. sureeries, churc￿. etc. We are ￿rtICula￿V pleased that thurth and integrated sthcds are well rewtsented among them. for it SI￿ that rttcynise our nortroscriminatory p)licy and desire to vMk for re(¢)ntiliatitin and inteErats"on ￿￿tI￿n this troubled communty. whith is a eXperier￿e because we krthv V are athressirq needs in the comM￿lty. The primary focus of our community is rfanced forni of counsel11￿ called psychotherapy. In the last few montP6 of their trnininL student cour6elbrs must obtsin cor6idernble experierKe of provithng psyctrKtherapy for adults. uraer dose supeNsion. &lltable trainir placements are in s ligsaw Community Counselling Centre Page14

JIGSAW COMMUMTY CWNSELUNG CENTRE TRUSTEE'S REPORT {incluthn£ DIRECTOR'S REPCthn FOR THE YEAR ENDED 31 DECEMBER 2023 supp￿. so ￿l￿rnIned students are keen to beC￿ne involved in our c)k a course of psychotl￿ra￿or arTanF for o mentor to help them improve ther life skills. whether on a group basis. or ontrto￿ne. We pro￿de mentorine in such are￿ as parentingaThdJor basic catsying for young nKthers. or elder care for tknetmth elder relotives. For mentors. V￿ Lse counsellin8 5tLxlents tho are Tr)t yet reathrf to Stwt pr￿Id1 psycPxtthernpy, and mature volunteers with $￿tsb1e life eJe to the ongoing n￿ative impKt of Covid. t Chairty has coKerrtrated on enswing the waiting lists were Managed as ￿11 as P￿Ible. Thts has resulted in an overnll deficrt in the reserves. maI￿V due to the Long Tenn B8LS Credttor. bthich wll be repaM4 ￿er the 3 ￿ars. The Tnjstees remain COn￿ent that are able to meet orrfoi OFerational requiremtnts and Wofkine caiital remains suffi'cient to meet outco1￿ as required. It És still the policy of the Choritythat unrestrKted fund5 return to previ¢ws levels. rnaintsiniry reserves of between 3 to 6 Tmnths eypendrfcure. At the year erxl current bank accw)t was £30.112 of which £9.527 was restrirted f￿ds. furmline salaries for 3 nv)nttts. ￿ unrestricted balance of £20.585 is sufficient to fund the BBLS pay￿ents WKI ￿ler￿tod$ for at leart 6 rrKFrttG. The Chority ha5there met it5 ccynmitmentto return to h1ttl￿ thi5 pofKy tsrget in 2023. The Tntstees have assessed the map)r risks to whKh the Charity is eypjsed and are satisfied that 5YSterr6 are in place to mitigate exw5we to rnks. J*saw Community counsel11￿ Centre is a private comparry limited ￿ wwantee wKory>ornted in EnelarM4 and Vlales reeistration number NlfA)5511 and as a tharitywith the Nl Ch¥ty Commission for Nl nLThber 103927 6th ort 2016. The registered offKe is 815 Cfumlifi Road. 8elfast. Antryn. 8T14 8A ligsaw Community Counselling Centre Page15

JIGSAW COMMUP4TY COLINSEWNG CEPffiIE TRUSTEE'S REPORT 1¥KhK￿nI DIRECTOKS REP(￿) FOR THE YEAR ENDED 31 DECEMBER 2023 The Tn￿ee5. are al￿ Directo￿ for purpxe of company law. vtho seryed duri￿ tt year were: Mr D Harknv>S Ms O MacSIKI Mi55 E aarke Mrs D McC4ymi(k Our Trustees are known as Threct¢YS and are recruited from aFpropriately qualified members of IcKal communrty who understsTrJ needs and culture of ￿rth Belfast residents. None of the Trustees has any beneficial interest in the company. A]1 of the Trustees are of the comparty and 8￿rantee to contribute £1 in the ￿eftt of w1rd1￿ up- A new strategic plan 15 beirq finalised for 2024 - 2027. vthich will indude moving into the new premises and how this can be combined with the existiw seTrices to meet the needs ofthe l¢xal cc¥rtmuntty and achieve oneoinz pjlicies and renew our objertives for the future. StrategK decisTrons are rrode by the Board after review￿ disojssine recomffndatior6 made by the Chief Executive officer. to whom the t)irectors delegate the day-ttrday runTr￿ of the CharÉty. The Charity are currently seekire to recruit suitsble members. srecthcalfry in&￿dual$ with local knovledge to E￿ing fvrther dNefsityto complement existing skn11s experience. Statement of Trustee< ReSp(￿lI￿lItIeS The Trustees. who are also the Directors of Jizsaw Commur¥ty CoJnsellinz Centre for the purp)se of ccmpany law. are resFLinsible for prewJrin¢ the Trustees. Rewrt and the xcounts in xcordarKe wth arolicable law and United Kingdom Accounting Stsndards (United Kingdom General￿ Accepted Accountinc Practice). C<xnpany Law require5 t￿ T￿￿ttt5 to wepwe Kcounts for eath financial year1￿th give a and fair view of state of affairs of the CPh)rity of the incomin8 resowces and application of resources. ind￿11￿ the income and eypenditure. of the charitstrAe comparry forthat year. In preparing these xcounts. the Tn&ees are requ￿ed to: select Slitable accounti￿& wlioe5 WKI then applythem consiStenty the met￿￿5 and kYincirAes in the Charities SORP make j￿ernents and estimates that are reasonat4e and wuthnt stste whet￿r appfioble UK Accountmg Standard5 have been followed. subj.ert to material departures dischmd and exploined in the occ¢)unts.' and prepare the accounts on the Eoir4 concern basis unless it is approwoteto bye$￿ie that the Charity will contirK•e in operntiLM. ligsaw Community Counselling Centre Page16

JIGSAW COMMUNITY CIXWSEWNfj CEPfflIE TRUSTEE'S ftEP(XIT linc1￿8 OIRECTOWS REPORT) FOR The YEAR ENDEO 31 IXCEMBER 2023 The Trustees are responyble for keepi￿ adequate accountiry records th disdose wThth rea%Yoble accuw at any time the financial posrtion of the Ch)rity arKI enable thun to ensure that the KCOLmts cNnply with the Companies Art 2c￿. They are also responsible for safewardinz the assets of t Charity arrfl hence for taking reasonable steps for yeventK)n of fraud and other ffteularits. The Trustees. rewrt Wa5 opprcv4ed iv the Boord of Tru5tee5. Mr D Harkness. Trustee Dated". 3￿ JLme 2024 ligsaw Community Counselling Centre Page17

RRAS (Nl) Limited Charterèd Acccuntants Jigsaw Community Counselling Centre Independent Examiner's Report For the year ended 31st De¢ember 2023 to the T￿￿ee5 ofj. I rep)rt on the xcwnts of Tr￿t forthe ye¥ eTrJed 31st C)ectrnber 2023. which are set out p¥es I to 6. the charity's trustees wju ore reswnsible fortrt weForation ofthe accounts. The charity's trustees C￿s￿r that an ￿dit is not required for th"s ytar under section 65121 of the Charit￿$ Act INorthern Ireland) 2¢))8 and that an independent exWn1nati￿ is rttded. The charity is preparin¢ accr￿1 accounts and i am qualthed to undertskethe t¥amIr￿tIon ￿ bein£ a Q￿y11fied member of Chartered Accountonts Irelarnl. is my res￿￿trAI￿V to: examine the KCO￿ts wder sertion 65 of the Charittes kt INI) Xi followthe p￿ed￿e5 laid dovm in the Eenernl ￿"reCt￿nS Eiven ty the Chanty C4)rtYrwon for Northern Iretand 6%911bl of the Charities Act Basis of i t examM¢s I have exanined your charity accourts as required under sertion 65 ofthe Charities Art and Commssion for Northern IrelaTrJ. My e￿MinatIon induded a r￿leW of the acCO￿tir¥ reccyds kept lry the tharTty and CL)))PariSLM of the ￿C￿rtS wtsented with ttr￿ record& It also cortsidefaticffi of arry unu5uJI iteffs or dix105ures in the aCcO￿ts. ￿K1 Seeki￿ exk4anJtky￿ from as ch¥ity trustees ccffjceminz ary such matters. The procedure5 undertaken (%) nct wo¥ide all eYiduKe that be required in an MKlit and consequentty M oprmon is as to the acc¢>Jnts wesent a'tnJe and fairv*w' nd the rekw)rt is lifflited to tPw)se mottw5 set (xrt in tr￿ rext 5t&urt ligsaw Community Counselling Centre Page18

In connection my exwninaticffi. no mthr has C￿fie to my attention". vthich gi￿ me rea￿￿￿ble cause to telle￿ that in any material rwrtthe re￿ire￿￿ts. - to keep ￿CountI￿ record5 in accordance v￿th Section 386 ofthe Companies kt 2Q￿ a￿$ sect*)n 4llla) of the 2Q)S kt and - to prepare accounts which accord with the KCOLmting reccYds. comply ￿ryth t COLmting requirements of the Comparies Act 2C￿ and section 4qIMb) of the 2C•JS kt nd Regulation 8 of the 2¢))6 kcwits Re8ulatiors ha%e not been met 12} to whKh. in my opinx>n. attention SI￿￿ld be dra￿Tr in trderto ena14e a prow WHJtr. 5tarKI1￿ of to be read￿d. Elise Richardson Name: C￿lfi<4tiQTh: Chartered Accountant IACA). membersh￿ No. l)3c0743 dress: 2s ￿thanagh Avffiue. Conh& Nevrttr•mards. Bf23 TXE Date.. 23" September 2024 25 Awr Cm1¥ Co Rty M646366 8T23 ThE ligsaw Community Counselling Centre Page19

J￿￿wCOft￿wth Counsel11￿ Centre Conwany No. N1605511 Dirertor's Repc*t arnl ilnaudited PAcounts Year Ended 31 Oetember 2023 ligsaw Community Counselling Centre Page 110

C¢Thi1W￿ counsel11￿ Centre Contents Pace Numbers Company Infomation Director's Rer I￿oMe & Experxliture Accowrt Balance SPttt Nctes to the ACco￿ts ligsaw Community Counselling Centre Page 111

Jigsaw CtynnNM¥ty Counsel11￿ Centre Company Infom)otion Dirertors Otrek Harkn•ss Ernma aarke Ol¢• M•cSh4n• Chiet Exe(Ut1￿ Office Carol Mass fteeirtered OffKe 815 Cnvnifft Ro•d 8T14 &4A A(ccwnt4Y RRAS NE Limr<od 25 knlvanazh Ayènue 8T23 7XE ligsaw Community Counselling Centre Page112

Ji¢saw Comn￿l￿ty (￿nSellI￿ Centre Principal Artivities Dirertors Derek Hwkn•ss £rnm• Cl•rk B••tt Olia MacShan• Oiane McCorn¥ick the srnal cr•npanies r¢svn¢ a$ 5rf Out in Part 15 of the Conwbes Act 2LM Sw•d on b•h•lf <1 th• bo¥d Clorek Harkn¢ss Oirect 30th 2024 ligsaw Community Counselling Centre Page113

Ji8sawConynuiMty c￿￿11•￿ Centre Detailed In(ome and Ex￿￿￿[11￿re Account Fof the yeai ended 31 t)e(ember 2023 20 2022 Total 8.195 10589 16.718 35502 65.616 73.811 10.589 16.718 101.118 115,260 12.415 1S.Y4 143.619 ¢ounsllin¢ Ftts Don•t1￿3 Total irKome lor the year 6S.616 Wages and salaries Trninv¥ Costs 60,(X)8 60.(M 1.013 140 IA143 140 417 1.183 61.191 60.916 Prwhists C•AS Ront 5.720 Lrfht, Heat •nd ptr••or maintenan￿ and r•pavs s% 120 120 6.638 6.638 Genef41 AdministratNe C05 311 193 311 193 Loan iniertst Con of onlin• doD•tions 1.016 1.016 714 216 Insur•Thr•s 441 441 419 So1￿￿1￿ and IT costs 396 221 LK•n¢•s •fiJ subxnpttys Tel•ph￿ •rrfl broadband Gtnèral •dminisrnth)n charg•s 2.693 2395 2(Kl 2.693 2.395 2C 2.165 4.177 124 7￿3 7,843 8,925 Legal and Profe551onal Costs Accountany and bookkepi Profe599nal Fees Cwnsdfin( Fees I,1( 4,170 32￿3 38,173 i.IcA) 4,170 61.623 66.893 4,141 42.571 48,5 28.720 28.no Total Expefidi¢We lor th• yw 53A37 88.728 I42.￿5 124.453 IOficit) I lor tht y 118.3351 123.1121 141.4471 19.166 ligsaw Community Counselling Centre Page114

Jigsaw Comn￿l￿ty (l￿nselli￿ Centre ststement of Find￿￿01 Position As at 31 December 2023 20 Tot•1 14ote Fu•d Ass•ts E¢uipm•nt 1.246 1.246 l.S57 Curr•nt Asmts 8•nk •nd C• Trade DebtCf5 20.585 9.527 7,250 30.112 7.250 4.853 42.215 45.$87 29.628 2.731 Oth•r D•bto 4.853 25.438 16.777 19501 1162371 117,187} 12.4251 Totyl Cun•thi Ass•ts 24.488 25.028 75521 133.9831 133.9831 143.3401 Totsi Ass•ts 18.2491 {7.7091 33.738 Oponir Rotainod Earninrs (Deficit) I Surplus for year 26.130 33.738 118.3351 123.1121 141,4471 14.sn 19.166 110.7271 3.018 17.7091 33.738 Forth• year endod 31 December2023 th• comp)v was n1￿•d to xempiion frc•n und¥ sert 477 01 the compan￿ Acr 2LK6 rÈ41in£ to small Compan￿S. Th• m•mb•rs h• not r•qyir•d th• ¢omp•ery to olX•in ￿ wdrt in •c¢onl•nc• ¥¥ith s•ction 476 of th• C￿n￿nIeS Aa 2rJ)6. Th• dw•¢torsltrust••s •cknowl•d¢• th•ir r•sponsilits tor •ftsuMf tht ccrfnply k••ps •Cco￿lIn( tffcrfds whKh ¢)mpty wrth S•aion 386 olth• Comwi•s kt 21￿6 •nd for Pf•P¥m¢ •CCWfits liv• • tfU• and fair v•?w ol the state of affai15 of company as at the end ot the trancial year and of its incomin¢ resourc•s ¥•d •pp1KatiC￿ ot r•sourc•s. rts and •xp•rrtlitur. fo¢th• •ccordaK• wirh rqW1r•m￿ts of s•cti¢>n 394 and 395 and wtr•th othon¥i5• cryl¥with th• r•wir•m•nts ofthe Companies Att 2¢J)6 rdatiry to Kcounts, so hr a5 aWKable to the companv. These accounts have been prepared in acCcfda￿Q with the pnNiS￿5 applicab￿ to cofflpxsies to th• 5rnaM c(ffipani•s rngwn•. Sw•d on b•h•lt <* th• bo¥d Oorek Harkness Oirett 30th 2024 ligsaw Community Counselling Centre Page115

Ji£sw comft￿nity c￿nsellin8 Centre Notes to the finèncial statements For the yeat ended 31 December 2023 Th•M xcts￿ts hw• b••n pr•por•d in It￿r0•n¢• with th• Ch•riV5 M•moondum Ind Artic1•5 01 AssociaiKn. th COM￿￿1•$ Act 2CQ6 ￿d-￿COuhlry and Reportirtt by Charities". Siaiwnht of Recpmmonded Pr•crice •pplK•bl io th•fflie5 their in aCCLYd•nce wrth th Financial R+￿rti￿ Standard appliobl• in lh• UX and Ropublic of Ir•land IFAS 1021-. Th• Charity 15 a Public 8enefrt Entsty as defwd by FRS 102. The Chanty has tsken knintace of tht Pr￿￿7S ih• SORP fvr char¢i•s aPP￿ry FRS 102 Upda1• Bullrfin I to Fff•par• a StKmwt af Cash Fknw Polic￿ •dopi•d •r• s•t c4rt b•low. The truAes of th tharity have considerod'GoI￿ Cmcern. and corhmod th•t the tharity has sufficht r•sources to m••t th•ir con¥xrmnts for It I￿ ihe nrt 12 months. The¢lc th• fmancol ttatoments hav• boen pTopawd on a cLYKorn b￿15. la Ch•rit•W• filnds Vnrèstmed funds ar available for tss• at ihe di5Cwi￿fi ol tho Trnn•e5 in furthr￿ of th•ir tharitable obpctives unless the fund5 havè been desiKnated for other P￿r￿￿SeS. Rsrrt•d funds are $￿j•Ct fc spttific conditions by 4Jonots asto how th• may b• umd. purpos•s and use5 of the restrcrttd fvnd5 are sot Qui In the notes to ihe account5. IA Income IwKom• is mco￿lS•d •￿1 th• Chwiry 15 Wlty •ntid•d to it aft•r m p•rfmrt• condiiionsh•b beon fflrf, thè amounts C￿ ￿ reliabty Th￿$￿￿ed and li 15 wobabbèthat the incTh will be recefyyd. nxth•d of th+ dofi•tyorts. unless p•rlornian¢• condrtions r•w +Jd•rr•l olth• ￿¢￿￿ts. IrKom+ i•x rocovwèble in relation ty don10￿ r•c•réod und•rGift Aid or d••d of c¢y•nant are roc0￿15d at lh• tThe of the donatM>n. Lèpciès are rtcou¥sd on rceipt or othth¥ise it thè Ch•rrty has bètn notr1￿d of an ¥npendw distribution, th• amouni is kron and r•c•w is exp•ctd.rf th• amount ts not known.th is tratod as • coDtYwt asset. EApendititre is reco￿1$•d on •n icuui15 bisi5 •$ • l•bilty 15 WKw¥•d 15 appofwied toth• •pwopnai cost centr*. ligsaw Community Counselling Centre Page116

j1￿W Comnwnity coun￿11n8 Centre Notes to the financial statements (Contirn￿dj Fol the year ended 31 De(embef 2023 Property, plant and equipment are iniiialty measured at cort and sth•quonity rn•asw￿ at cost or v•hJ•tion. tl•f ot d•pr•c4tion and uxp•inMnt loss•s. Dewociation is r•cotnis•d to write off th• cost orvaluation of I￿S th••r r•swknl vakb thew Lsefvl lile on the lollowv¥ Imsis: y•Jr. At ¥•Portw￿ •nd d•t•. th Ch¥ity rt¥••ws th• crym¢ •fvbOUnts of iEst•niél •ss•u to OtrniTh wh•thf thor• is any indKation that thoso awts hab an impairmont 50$$. If any such indKation exists. the recoverable amount ol the asset ￿ e5rWn￿ed in orderto deierrn￿e the •xt•nt of th• imp•wm•nt •Tril. IJ C•Jh and Cash •nd c•sh oquwabnts in¢lud cath in hand. doposits hld •t ¢411 with bar&s. otho¢ short-i•rni liwid in¥5tments wrth onginal maturities of three months or les5 •nd bjnk ovrdraft5. Bank The Charity Thas ro apptythe p¢oYit)ns of Stt#>n 11 Fnanci•i InSt￿Tnents￿￿ Settion 12'0ther Financial Instruments Issues. or FRS 102 10 all of its ￿3￿C￿l in5trument5. Th Charity ￿1¥ has finwoal assets and fmanc•l l•bifrts of a kind that qualrfy as b•sK financ•1 insrruments. BasK financial inrtnwnents are initially reCo￿lS•d at tran&Kr)n and 5ubsoquonty measured at their 5¢tt1efflent valw. fiNncial assrfs inc￿de tradè ard other r¢owabs and ca •nd bifik b•l•fic•s. 6•sK fin•mci•l li•bilf¢•S wbclwlin¢ ty•d• •nd othw p•y•bl•s wh•r• Ir•d• p•y•bl•s re obligations to pay for good5 or servres that haN l>een acqured on the ordinary course of Where rnaterial, the cort ofany umtsed h¢thday emNlemert ts recogni5ed Th the pernd in ¥thich the •mpby••'s s•Thicu •r• rc•N•d. T•rn)inaknon b•n•fits 4r• rffocnts•d imm•di•t•ty •$ •n •Ap•ns• Twhtn the Chanty is dmoftstrabty c)mm¢thd to i•¢mff4t•th •mpm•nt of • unpl￿0+ otto provid• i•miination b•n•frts. Th• numbv of •mpknytts lfficlwl•¥ dw•ctofsl thTh¢th• Vw 812020. 61 ligsaw Community Counselling Centre Page117

Jigsaw Comnwntty Cwnselliry Centre Notes to the financial statements For the yeaf ended 31 Oecenther 2023 In ihè aWication of the Chxrry's accountsng po1x1￿, the Trnstees are required io make Judgements. •thm•t•s •rd •ssumpiions •bout th• ¢•rtyn¢ 4mount of •u•ts •nd Iobilitiw th•1 ￿ not r••dily apparent from other s¢purtès. The est•nates and %sotiated ￿sumPti￿n5 •wE based on ht5trtns to •ccoufitinC Mim•res Iro rcoGntsod in th• ptr￿d in ¥ihKh tr est•m•tt IS wMn revisw)n Iff•￿ ¢)nty that p•rify4. Of ￿ th• p•(￿1 of tr r•w•)n fvtyr• Per￿d$ wtr•r• th• r￿10ft •ff•cts both c￿￿¢ and lutur p•rnd thè Chwirv the ￿ar. Equipment At l Jalwary 2023 Addit￿S Ai 31 Dec•ffll>•r 2023 1433 i)eprtt4ation At l January 2023 Charge for year Ai 31 D•£•fftl￿ 2023 876 311 L187 Net 800& V￿ Ai l 2023 Ai 31 D•c•mb•r 2023 2023 2022 C•sh •t b•nk •nd In h•nd Otbto •r O•btors 30.112 7250 2,375 45.587 29,328 2,731 PAYE 42215 X123 Acuuals O•l•fr•d 4r•nt incom• PAYE 950 16237 ligsaw Community Counselling Centre Page118

Jigsaw Comnwnity counsel11￿ Centre Notes to the financial statements IContwM￿d> For the year ended 31 L)e(eMb￿ 2023 2023 BBLS Loan 33 Th• incom• l￿d$ trfth• Ch•rrty r•strKr•d fvnds corysin¢ th• followry I￿￿$. co¥•r th• cost otulorns •r#Y Proprt Cwdin#y restrirtod to CYrtribJt¢tOW4rds th Cost ol on swion¥ <ouns•lW ftts ￿￿n$•lIV Op•nir Debtor • 0•¢ 22 RK•iw•d O•fvr•d Sp•rt • 0¢ 23 DFC Opni Debtor @ Dec 22 RKep•od Spem @ Oec Youth Acu -21329 20235 7.250 10 Rolated Pffji Tran5aaWS 2023 ReM￿neratIOn ol key maTr•eMbtht prsMnol Is as follow&. AGGreg￿e Compensation ligsaw Community Counselling Centre Page119