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:<br>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 preserw*ion. 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.
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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¢ r*ople. 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 k<al scene ènd culture. As this is on area of zreat
economic S￿la1 deprivation. our ccrfnmunty %wrk has never been financially self-SUPPOrtI￿
heavily Su￿dIsed lry ￿ants. by t￿ rnode5t surpluses ser￿ated by our sclwl-￿ryk
applicath)rs arKI by makirq fvll use of counsellors in traini
We are de4ghted to rewrt that the Deportrnent for Cornmunities IOFC) contiwed to m&e a
substantial financial contribution to the cost of our community ￿￿Tk fr(xn September 2013 and thi5
remain5 in pla￿ until the end of March 2025. This alllxs US to see community d*nts free of charge
t present and pay normal 5Jlaries.
Grateful as we are to the DFC and the other erant makin£ orzanisjtions that sw)port us. we are sti11
under 5ignikant pressure to raise more hjnding to keep Seei￿ clients in local community as
the numbers are growing faster tF¥3n we ever ttrw>Jeht 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 psyctrK*therapy for adults. ur*aer dose supeNsion. &lltable trainir* placements are in s
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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<wnnyJnity work as Ndunteer
counsellor5.
There is also a great need in this dewived part of 8elfast fw simpler types of surwt. 9) Tht rw rl
drwin sessions severnl times a weel local rtsidents Gin talk to on experienced listener aL￿ut
their personal kyoblem5.pin a 5UPP)rt group. iw>)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 nK*thers. 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 $￿tsb1e life e<pefience: by interthin£ in this prxtical
way. MentorsC￿ suppleryentthe psyclKltherapy rxthryded byour counsellors. ar)d in somecases. help
clients to put th*"r li￿ in order before they deveknp stress-related conditions that need
psyc￿1)thenpy. OJrrently T4ve have eleNtn students doing plècements with us a further frfteen
volunteers Wofkine eithertowards accredit*ion for counsel11￿ or bdUnteeri￿ in a ff*ntor role wtth
the ooanisation.
Alth￿Bh the Charity madea defkrt of £41.447 this. in conjmction withthesurplus of£19.166 in 2022.
created a deficit of £22.281 over the trwo years. l>Je to the ongoing n￿ative impKt of Covid. t
Chairty has coKerrtrated on enswing the waiting lists were Managed as ￿*11 as P￿Ible. Thts has
resulted in an overnll deficrt in the reserves. maI￿V due to the Long Tenn B8LS Credttor. bthich wll be
repaM4 ￿er the 3 ￿ars. The Tnjstees remain COn￿ent that are able to meet orrfoi
OFerational requiremtnts and Wofkine caiital remains suffi'cient to meet outco1￿ as required.
It És still the policy of the Choritythat unrestrKted fund5 return to previ¢ws levels. rnaintsiniry reserves
of between 3 to 6 Tmnths eypendrfcure. At the year erxl current bank accw)t was £30.112 of
which £9.527 was restrirted f￿ds. furmline salaries for 3 nv)nttts. ￿ unrestricted balance of £20.585
is sufficient to fund the BBLS pay￿ents WKI ￿ler￿tod$ 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
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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 recomff*ndatior6 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.
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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 ffteularit*s.
The Trustees. rewrt Wa5 opprcv4ed iv the Boord of Tru5tee5.
Mr D Harkness. Trustee
Dated". 3￿ JLme 2024
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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)rtYr*won
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
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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
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Page19

J￿￿wCOft￿wth Counsel11￿ Centre
Conwany No. N1605511
Dirertor's Repc*t arnl ilnaudited PAcounts
Year Ended 31 Oetember 2023
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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
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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
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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
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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
¢ouns*llin¢ 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 •fi*J 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 bookk*epi
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
IO*ficit) I lor tht y
118.3351 123.1121 141.4471
19.166
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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•spons*ilit*s 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 r*qW1r•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
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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
AssociaiK*n. th* COM￿￿1•$ Act 2CQ6 ￿d-￿COuhlry and Reportirtt by Charities". Siaiwn*ht 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 defw*d 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 StK*mwt af Cash
Fknw
Polic￿ •dopi•d •r• s•t c4rt b•low.
The truAe*s of th* tharity have considerod'GoI￿ Cmcern. and corhmod th•t the tharity has
suffic*ht r•sources to m••t th•ir con¥xrm*nts for It I*￿ ihe n*rt 12 months. The¢*lc** th•
fmancol ttatoments hav• boen pTopaw*d on a cLYKorn b￿15.
la Ch•rit•W• filnds
Vnrèstmed funds ar* available for tss• at ihe di5Cw*i￿fi ol tho Trnn•e5 in furth*r￿ of th•ir
tharitable obpctives unless the fund5 havè been desiKnated for other P￿r￿￿SeS.
R*srr*t•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.
n*xth•d of th+ dofi•tyorts. unless p•rlornian¢• condrtions r•w** +Jd•rr•l olth• ￿¢￿￿ts. IrKom+ i•x
rocovwèble in relation ty don*10￿ r•c•réod und•rGift Aid or d••d of c¢y*•nant are roc0￿15*d at lh•
tThe of the donatM>n.
Lèpciès are rtcou¥s*d on r*ceipt or othth¥ise it thè Ch•rrty has bètn notr1￿d of an ¥npendw
distribution, th• amouni is kr*o*n and r•c•w is exp•ct*d.rf th• amount ts not known.th* is
tr*atod as • coDtYwt asset.
EApendititre is reco￿1$•d on •n icuui15 bisi5 •$ • l•bilty 15 WKw¥•d 15 appofwied toth•
•pwopnai* cost centr*.
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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• c*rym¢ •fvbOUnts of iEst•nié*l* •ss•u to
O*t*rniTh wh•th*f 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 oquwab*nts in¢lud* cath in hand. doposits h*ld •t ¢411 with bar&s. otho¢ short-i•rni
liwid in¥*5tments wrth onginal maturities of three months or les5 •nd bjnk ov*rdraft5. Bank
The Charity Thas ro apptythe p¢oYit)ns of S*tt#>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•bifrt*s 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 ar*d other r¢owab*s 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• r*c•N•d. T•rn)inaknon b•n•fits 4r• rffocnts•d imm•di•t•ty •$ •n •Ap•ns•
Twhtn the Chanty is d*moftstrabty c*)mm¢thd to i•¢mff4t•th* •mp*m•nt of • unpl￿0+ otto
provid• i•miination b•n•frts.
Th• numbv of •mpknytts lfficlwl•¥ dw•ctofsl thTh¢th• Vw 812020. 61
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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 •r*d •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 ht5trt<i•l
eMperiwKe and other facror5 lh* are c(wid•rod relevant. Artual results may drfler from these
•stim•t•s. Th* *fimIt￿ vnd•flwn¢ assumptions •T* on an oryin¢ b•sts. Rtys•>ns to
•ccoufitinC *Mim•res Iro r*coGntsod 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
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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￿￿$.
co¥•r th• cost otulorns •r#Y Proprt Cwdin#*y
restrirtod to C*YrtribJt¢tOW4rds th* Cost ol on* swion¥ <ouns•lW ftts ￿￿n$•lIV
Op•nir
Debtor
• 0•¢ 22 RK•iw•d
O•f*vr•d
Sp•rt • 0*¢ 23
DFC
Op*ni
Debtor
@ Dec 22 RKep•od
Spem @ Oec
Youth Acu
-21329
20235
7.250
10 Rolated Pffji Tran5aaWS
2023
ReM￿neratIOn ol key maTr•eMbtht p*rsMnol Is as follow&.
AGGreg￿e Compensation
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