Jigsaw Community Counselling Centre
Company No. NI605511
Director's Report and Unaudited Accounts
Year Ended 31 December 2024
Jigsaw Community Counselling Centre
Contents
| Page | |
|---|---|
| Numbers | |
| Company Information | 2 |
| Director's Report | 3 |
| Income & Expenditure Account | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 - 9 |
Jigsaw Community Counselling Centre Company Information
Directors
Derek Harkness (Resigned) Emma Clarke Beattie Olga MacShane Diane McCormick
Chief Executive Office
Carol Massey
Registered Office
815 Crumlin Road Belfast BT14 8AA
Accountants
RRAS NI Limited 25 Ardvanagh Avenue Conlig Newtownards BT23 7XE
Jigsaw Community Counselling Centre Director's Report
The Director presents their report and accounts for the year ended 31 December 2024.
Principal Activities
The principal activity of the company during the year under review was Charity.
Directors
The Directors who served during the year were as follows:
Derek Harkness (Resigned 1st July 2024) Emma Clarke Beattie 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 Emma Beattie Director 18th March 2025
Jigsaw Community Counselling Centre Detailed Income and Expenditure Account For the year ended 31 December 2024
| 2024 Unrestricted Restricted Total £ £ £ Income Grant income 41,237 86,982 128,219 Counselling Fees 13,261 0 13,261 Donations 3,315 0 3,315 Total Income for the year 57,813 86,982 144,795 Staff Costs Wages and salaries 975 62,410 63,385 Training Costs 226 0 226 Travel and subsistence 762 0 762 1,963 62,410 64,373 Premises Costs Rent 5,940 0 5,940 Light, Heat and power 1,895 0 1,895 Maintenance and repairs 0 0 0 7,835 0 7,835 General Administrative Costs Depreciation 344 0 344 Bank charges 190 0 190 Loan interest 865 0 865 Cost of online donations 0 0 0 Insurances 353 0 353 Software and IT costs 857 0 857 Telephone and broadband 2,948 0 2,948 General administration charges 3,292 0 3,292 Sundry expenses 50 0 50 8,899 0 8,899 Legal and Professional Costs Accountany and bookkeeping 1,138 0 1,138 Professional Fees 2,380 0 2,380 Counselling Fees 9,736 26,075 35,811 13,254 26,075 39,329 Total Expenditure for the year 31,951 88,485 120,436 (Deficit) /Surplus for the year 25,863 (1,503) 24,359 |
2023 Total £ 73,811 10,589 16,718 101,118 60,008 1,043 140 61,191 5,720 798 120 6,638 311 193 1,016 198 441 396 2,693 2,395 200 7,843 1,100 4,170 61,623 66,893 142,565 (41,447) |
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All income and expenditure derive from continuing activities.
The statement of income and expenditure complies with the requirements for an income and expenditure account under the Companies Act 2006.
Jigsaw Community Counselling Centre Statement of Financial Position As at 31 December 2024
| 2024 Unrestricted Restricted Total Note £ £ £ Fixed Assets Equipment 5 1,380 0 1,380 Current Assets Bank and Cash 6 32,825 1,515 34,340 Trade Debtors 6 7,030 0 7,030 Other Debtors 6 0 0 0 39,855 1,515 41,370 Current Liabilities (1,900) 0 (1,900) Total Current Assets 37,955 1,515 39,470 Long Term Liabilities 7 (24,199) 0 (24,199) Total Assets 15,136 1,515 16,651 Reserves Opening Retained Earnings (10,727) 3,018 (7,709) (Deficit) / Surplus for year 25,863 (1,503) 24,360 Closing Retained Earnings 15,136 1,515 16,651 |
2023 Total £ 1,246 30,112 7,250 4,853 42,215 (17,187) 25,028 (33,983) (7,709) 33,738 (41,447) (7,709) |
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For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 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 directors/trustees 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 give 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 subject to the small companies regime.
The accounts were approved by the Trusutees on 20th March 2025
Signed on behalf of the board Emma Beattie Director 18th March 2025
Jigsaw Community Counselling Centre Notes to the financial statements For the year ended 31 December 2024
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 Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The accounts are prepared in Sterling, which is the funtional currency of the Charity. Monetary amounts in these financial statements 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 trustees of the charity have considered 'Going Concern' and confirmed that the charity has sufficient resources to meet their commitments for at least the next 12 months. Therefore 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 probable 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, unless performance conditions require deferral of the amounts. Income tax recoverable in relation to donations 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 is known and receipt is expected.If the amount is not known,the legacies is treated as 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 Notes to the financial statements (Continued) For the year ended 31 December 2024
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% reducing 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 income/(expenditure) 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 that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The Charity has elected to apply the provions of Section 11 'Basic Financial Instruments'and Section 12 'Other Financial Instruments Issues' or FRS 102 to all of its financial instruments.
The Charity only has financial assets 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.
2 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 (including directors) during the year was 5 (2023 - 6)
There were no employees whose annual remuneration was £60,000 or more.
Jigsaw Community Counselling Centre Notes to the financial statements (Continued) For the year ended 31 December 2024
3 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.
4 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
5 Property, plant and equipment
| Fixtures, fittings & Equipment £ Cost At 1 January 2024 1,946 Additions 478 At 31 December 2024 2,424 Depreciation At 1 January 2024 700 Charge for year 344 At 31 December 2024 1,044 Net Book Value At 1 January 2024 1,246 At 31 December 2024 1,380 6 Current assets 2024 £ Amounts falling due within one year: Cash at bank and in hand 34,340 Debtors 7,030 Other Debtors 0 PAYE 0 41,370 7 Current Liabilities 2024 Amounts falling due within one year: £ Accruals 1,900 Deferred grant income 0 PAYE 0 1,900 |
2023 £ 30,112 7,250 2,375 2,478 42,215 2023 £ 950 16,237 0 17,187 |
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Jigsaw Community Counselling Centre Notes to the financial statements (Continued) For the year ended 31 December 2024
| 8 Long term liabilities Amounts falling due after one year: BBLS Loan |
2024 £ 24,199 |
2023 £ 33,983 |
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9 Restricted funds
The income funds of the Charity include restricted funds comprising the following funds:
CEO & Project Co-ordinator 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.
| DFC | Opening Deferred Creditor Income @ Dec 23 Received Spent @ Dec 24 £ £ £ £ -16,237 -69,906 86,143 0 |
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| Youth Access | Opening Closing Debtor Debtor @ Dec 23 Received Spent @ Dec 24 £ £ £ £ 7,250 -24,326 17,076 0 |
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| 10 | Related Party Transactions 2024 2023 £ £ Remuneration of key management personnel is as follows: Aggregate Compensation 31,463 30,600 |