COMPANY REGISTrATION NUMBER N1054802 AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS 31 OCTOBER 2022 Charlty Number XR 14107
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS YEAR ENDED 31 OCTOBER 2022 CONTENTS PAGE Trustees. annual report Independent examinerfs report to the members Statement of financial activities (ino)rporating the income and expenditure account) Statement of Financial Position Notes to the accounts 9-13
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT YEAR ENDED 31 OCTOBER 2022 unaudited accounts of the cbty for the year ended 31 Iktober 2022. Rw8tsred ¢hwtty (Compally Limited by Guaroth) Aur(n Couttselliti8 SeftvlS Chlty Teglstr*llon LDmber XR 14107 Company regthtiOD Dumber N]054802 Reglstsred office BT48 8DS The trustees The tnllteu who served the clwity during the period were &8 follows: Joan Collumb (Director) Bronagh Mcmonagle (S) John Kelly O)irector) Governing Document Aurora cou$ellIng Services 15 a wmpany limited by guarantee and aCce¢d as thritsbl¢ by HMRC under reference XR 1411Y7. The comwy was incorporat¢d on 19th April 2005. The company was established under a Memordnthlln of Alation which ¢stsblisbed th¢ objects and powers of the company and is govern1 by its Articl&s of A(latio The liability of monbets is limited in that ¢v¢ry member of tlke company undertkn to amount not exOng £1 in th¢ evellt of the ompaDy IKing wouud up. Rttruiknent and Aptrf)intment of the Tne¢S Under the requments of the Memordndum and Articl&s of Associ unl¢ss ollrlse deturni ¢l¢¢t¢d to s¢rve only utittE tbe n¢xt Annual G¢n¢ral Meeting at which they sFLall the be eli1¢ for re- electio All Mem1 of the Board of Trt give their lime voluntsrily 8tKI received no benefits from the charity.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT YEAR ENDED 31 OCTOBER 2022 Aurora Couns¢lling S¢rvtcu is a not.forrofit orgaDisation ¢onuritteA to making a positiv¢ difference in the ¢ommunity. The company is ablished to Trjieve suffering and distre&s and advan¢¢ education nong people in Derry aod the SLmunding area without distiwtion of age. religio se& or political Opinio and in particular to provide (x)UDselliDg aud support services to peopl¢ in need. Ivhile omtnitted to providing professional quah.ty advi¢¢ services to clients, our wimary go8]s are s(Kial in)prov¢m¢llL W¢ aim to make a difference ty. l. Gcnernting incorne to itiv¢st in firture con]muDityregenetatio 2. Providing a high-quality Iwl service to th¢ community. We deliver a Wdriety of therdPCUtic scryices to adult4 teenagers and ¢hildr¢n presenting with emotional and meDtal wellbeing difficulties. We offer COUDsellin& cogtjitive bebaviourai therapy. During end October 2021 Aurorn provided talking therdpies and wellbeing services to 145 adults and 48 children andyoung peoplc. This was by fimding from Victims and Survivors Servic¢ and contrdcts with schools and GPS. FuudiDg was a]so receiv1 from Collllnunity Foundation Nortkn JreIand to develop an 1ntcractl app to siipwrt children develop emotional literacy skills and to provide information to parents. We Wed ID paTtn¢rship with Kippie CIC to begiti development of the app. As we apP[h the year end w¢ hav¢ begun to expand our servi¢¢ model. offering ac£e&s to a systemic family prathitiolltt. We will also b¢ working in partsiet5hip witb Kidz Playtime CIC to offer ardnge of play based activities aod wotshops to young families to h¢lp nurture young childr¢n's emotional. social and ColtIve deyelopment. We are (x)ntinuiDg to make progress OD our strategic objective of strengthening t)th our eady intemntion appro and our service provision to families. The Tntstees have a risk llWWCllt strategy Twbich ¢oJ)sists of establishing a system of identifying risks and mitigating such risks. of pr(ttdll9 bave been establithed to miti83te the risks the clwity faces. Int¢TDal control risks are minimLs¢d through the prcKedur¢s for 2uthorAsatton of all transactions and projects. Th¢ TrteeS have essed the major risks to which the charity is exSed and are sattsfied Ihat systems are in pl&e to
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT le&14? YEAR ENDED 31 OCTOBER 2022 FANcL REvw Total incoming resources for the year wcre £183,335 of vknich approximately 94/0 was generated frorn grants and the provision of Counselling services. 50/0 from voluntary donations and l•/0 from other resources. Total reS0ceS exE¢nded by the charity were £176.444. ApprOxillteIY 990/0 of this was expended on direct clwitable activities and IO/• on govuDan¢e ¢osts. The balance on totsl fimdq at the yw-¢nd Wd8 £13.778 of which £3.822 were UDrestrii#ed in and £9.956 were restricted. Reserv¢8 Policy The tr78 c4msider it prndent to hold monies in reserve in the event that unforeseen circuD should lead to financial difficulties vknich might put the future of its employmellt capacity, uscrs, well- b¢xn8 and general clthritable work in j. The trLLStees bav¢ ¢st&blish¢d a reserves policy to ellsur¢ the stability of the Missio programme. enwloymenl and oTrgoiDg operations of the clwity. Free reserves ore d¢fLn¢d by the trustees as those fimds freely available for use as the ¢hatity so determines and thereby excludes any restrictal or designat1 fillth. A formal p)licy on reserves has been agreed by the trustees which stipulatr that r&serves be maintsined at a l¢vel which ensures that th¢ ¢]WAtys cwe activity could continue during a of unfor¢s¢¢n difficulty. A proportion of resery¢s ar¢ nuintained in a r¢adily reaJisabl¢ fonL Th¢ knste¢'s policy is that the amount of free reserves should reflLXt three months expenditure Pl any additional core costs. Based on 2021122 expenditure (excluthng depreciation) of £173.744 that amount would be £43.436. Free TerVeS as at 31st October 2022 are £13,778. Th¢ trustees continue to strive to build a general level of reserves in accordance with their policy 50 that they will be able to continue the CU[tt activities of the clwfftty. Jn the short tern4 the tTUStees have also ColdeI the extent to which existsng activities and expenditu Should curtaile4l should circuDCeS arise.
AURORA COUNSELLING SERVICES (COMPANY UMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT YEAR ENDED 31 OCTOBER 2022 STATEM OF TRUSTEES. RFSPONSIBJLfiiES The Tte¢S are rwftyle for prep the Trust¢es' Report and the financial statements iti aCrd with applicable law and re*ions. Charity Law requir the TrUSts to prepare financi ststements for each financial year. Undw that law the Tnts have elected to th¢ fiDanciai statrments ill a¢¢ordance with United Kingdom Gell¢rally A¢w&ted Accounting Pradice (United Kiugdom Accounting Statsdatds and applicable law) and with the Ststement of ReCOended Ptaetice 'AccounliDg and ReFrt)tting by Charities" Under the relevant legislation th¢ Tntsttts mwt not approve the financial stat¢ments unless th¢y are satisfied that they give a tru¢ and fatr view of the state of affaiT5 of the ch&rity and in the net movement in funds for that period Tn prwing the financial statements 4ppropriate accounting policies bave been used and applicd consistently, r¢&sonable and pru&nt judgemts and estimate5 hav¢ b¢¢n prepared on the going con¢ern basis and in a¢Wrd with applicable A¢Uting Standanjs. In prq)ating these l. Select suifable accouthing w)lici¢s alld th¢n apply them wDsist¢ndy. 2. obserye the methods and PTiDciples in the app]icable Clwiti¢s SORP 3. Make judgements and acc<Mmting estimates that are reasonable and prodenL and The trustees are responsible for kwing adequatc r¢cords that ¢omply with section 386 of tb¢ A¢t and for preparing financial statements which give a true and fair eW of the of the statc of affairs of the cPrity as at the end of the financial year alld of its iucomillg resources application of resources. including ils income and expenditure. for the fj08ll¢l year in xcordance Tritb th¢ rv4uirements of sections 394 and 395 and otherwi5c comply with the Tequirnents of the CompaDi¢s Act 2006 relating to financial statementy so f8T as applicable to the charity. Noel Cro&8an F.C.A has been rap]ntl as ltidepe examiner forthe ensuitw year. Rwtered offictr. SigDed on behalf of th¢ trteeS D¢rry BT48 8DS Joan Collwnb
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY UmED BY GUARANTEE) YEAR ENDED 31 OCTOBER 2022 l Teport on the accowits of the chority for the year ¢nded 31 Octolxr 2022 which ate out on pag¢s 7 to 13. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMtKER The ttwtees (who aTr also the directi of Aurora Coun8elltng Servi¢es (Company Limited by Guaralltre) for the purposes of company law) are rwDsiI)le fo¥ th¢ prepa110n of the accowits. The trusttts consider that an audit is not Tequired for this And that an Illdqt examinthon is lleeded Havitsg satisfied myself that the clwity is subject to audit UDder Conwy law and 18 eiigible for independent examillati At is my resw)nsthi]ity to state whether pthiadar matters Iwe come to my BASIS OF INDEPENDENT EXAMINER'S STATEMENT My eXamiOll in¢ludes a review of the accounkng records kept by tb¢ clwlty aod a comparison of the accounts pr¢sented with those recor&* It also includes Considerntion of any nlla1 it¢n)s or disclosurts in the accounts and seeking explaDatioDs fiom you &s trSte¢S concerning 8ny such matt¢rs. The procedwes undcrtkn do not provÈde all the evidence that would be requir1 in an audit and COll5qU¢tLtiy no opinion is givcn 25 to wh¢th¢r the accounts present a and fair view.. and tbe report És limited to those matters set out in the thtemeut below. INDEPEINDENT EXAMINER'S STATEMEKr (l) wbirh giv<s me reasonabl¢ caus¢ to b¢li¢ve that in any niasetial respect the requit¢ma. . to keep ac¢oulltiJg r¢conls in xxordance with wtion 386 of the Companies Act 2006" and requirements of section 396 of the Conwies Act 21K16 and with the methods and principle5 of the Statement of RwOmmd Practice: Accoullling and liwting by CIWIti have not been m¢or (2) to whi¢h. in my Opinio at¢¢ntion Shlld be drawn in orderto ble a pmper undustsnthng of the
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORTTO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMrrED BY GUARANTEE) (eonlthu8dJ DED 31 OCTOBER 2022 ss Ind ba Terrace BT47
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING THE INCOME AND EXPENDrruRE ACCOUNT) YEAR ENDED 31 OCTOBER 2022 unrestr& Restrl¢te41 Total Totsl Funds Funds FuL(ts 2022 2021 INCOTrItNG RFSOt]RCES generating fimds: Voluutary incom¢ IllV¢Stm¢nt inwme 14,520 charitable activitie5 9,676 163,663 173J39 171.463 TOTAL INCOMING RESOURCES 19,672 163,663 183J35 185.984 RESOURCES EXPELYDED CTrwitable activtties 22,406 153,078 960 175A84 960 (179,063) {960) TOTAL RESOURCES (22A06) (154,038) (17@444) (180.023) NET (oUTGoG)llNc0m4 G RESOURCES FOR THE YEARINET (EXPENDITUREY NCOME FOR THE (2.734) 9.625 6091 5.961 RECONCILIATION OF Totsl fijnds brought forward $56 331 926 FORWARD 3J22 9.956 13.778 6.887 The statem¢nt of fu)an¢ial a¢tivities ioclud¢s all gaiDS alld loss¢s re¢OgD1 in the year. All income and expendittre derive from wTrtinuing activities. The charity bas Do re¢ogDised gains aDd l(N%8es Oth than those included ID the results above and thcreforc no separnte ststement of totsl r¢¢ogtiised gaitis and losw hxve E*en pr&sent¢d. There is no difference b¢tw¢en the net illcomxng resourc&5 for the year aEM)v¢ and Ibeir bistwical CA)St equivalents. exndItre a¢Ullt uttder th¢ con1pani Act 21kn5.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMEKf OF FINANCIAL posmoN 31 OCTOBER 2022 2022 2021 FIXED AETs tntangible a&%et Tangible a&8ets 10 11 8.000 10,793 13.493 Debtors 12 11.608 1&245 29,853 U8J18) 21,664 6.795 28,459 (11738) CREDrroRS: Amounts falllng due wlthlu One year 13 I135 l5.721 30J28 29214 {22.327) 6,887 CREDITORS: Amounts fa]bng dp¢ after one year NET ASSETS (16550) 13.778 FUNDS R¢striGted income fuJLds Unrestricted iticome f[uts 14 15 9956 3,822 13,778 331 6.556 6.887 TOTAL FUNDS For the ded 31 October 2022. the clwity was entitled to exemptioD und¢r Articl¢ 257A (3) of the Compani¢s (Northern Ireland) Order 1986. No nwllbers have r4uired the charity to obtain an audit of its accounts for the y¢ar in qlwtion ill accordall with Article 257B (2). The trSteeS acknowledge their Twosibilities for complying with the r¢quiran¢nts of the Companies Th¢s¢ #¢¢ounts w¢re approved by the membus of the comtwttee and authorised for IS on the 30th July 2023 and are si1 on their bebalf by: Joan Collunth Di[tOr Comp8Dy RegistTrtion Number. N1054802
AURORA COUNSELLING SERVICES (COMPANY LIMrrED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2022 ACCOUNnNG POLIC8 Basis of *t¢ounthig The accounts have been pryared the historical c(%8t convention attd in a¢cordan¢e with the Financial RerM)rting Stslldard for Smaller Entities (effective April 2008). and the requirements of the Ststemenl of Recommended Prarfice 'AccountiDg and Rwrting by Charities, issued in March 2(KJ5 {SORP 25). Ftsed 488ets All fixed assets are initially rer0ed * cosL Ikpredatlon [kprecI10n is l¢12ted so as to write off the cost of an asseL less its r¢siththl valu over th¢ USefi economic life of that &wt &s follows: Equipm¢nt over 10 years I VOLUNTARY INCO Unrestr1 Totsl Fllnd8 Total Funds Funds 2022 2021 DonatioDs 9995 14.520 INVESTMENT INCOME Ullre8trlded Totsl Funds Totsi Futsts FuDd8 2022 2021 Bonk intuest rtteivable
AURORA COUNSELLING SERVICES (COMPANY LIMrrED BY GUARANTEE) NOTES TO THE AccouKrs YEAR ENDED 31 OCTOBER 2022 Unrtsttlthd Restricted Total Funds Totsi Funds Futhds 2022 2021 7,21XJ I1,900 608 18.228 2.613 3,000 9.188 6.519 5.110 Victilljs & SUry1v SeNic¢ CLEAR Schools CouDsclliog slee 124.498 1¥498 4828 13382 17,710 3938 SRS of Mewy- Grant Claudy HC 9.027 12096 7.059 6240 GSAP Big Lottery CFNI Graut Covid Grants and Funding 749 5,491 9,676 163.063 173J39 171,463 COSTS OF CHAIUTABLE AcTIVrr BY FUND TYPE Unrestricted Restrleted Totsl Fllnds Total Funds Funds Funds 2022 2021 Dire¢t Charitable Aclivities 21406 153,In8 175.484 179,063 FuDd$ 2022 2021 5,088 5&903 79JlO 19,1163 Wages & Salaries 57 73,201 15,892 2J12 s47 81J35 15092 2J12 2.407 989 &134 Re & Rates Light & heat Insurattee Other motOThrnv¢l ¢osts Telephone Other office costs lJb74 611 ¥27 io 4,748 1,452 2.100 1080 2J40 177 2.700 177 2,7(K) 1736 Bank Interest & Cbarges Trdining Costs Facilitation 917 917 2,605 22,406 153,078 175,484 179,063 -10-
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2022 Artiiilies UDdertakeD Total Funds Totsl Funds 2022 2021 Direct Ch8ritsble Activities 17&484 175A84 179,063 . GOVERNANCE COSTS Restri Total Fullds Totsl Full(ts FundB 2022 2021 AUntsncY fr 960 . NET {OUTGOINGc0m[NG RLSOURCLS FOR YEAR This is stated afier charwD¥. 2022 2021 2.70D 4.748 STAYF COSTS AND EMOLUMENTS To¢al staff Costs W¢Te follow5: 2022 2021 wag alld salari 857 58.903 5U57 58.g)3 Parti¢vJws of employeu: The average uumb¢r of eftnployees thrxn8 the year. VAS as follows: 2022 No. 2021 No. Number of Staff No employee CeIVed remuneration of m(Ye thaD £,(KK) (kning the year. (2021 . Nil). 11
AURORA COUNSELLING SERVICES {COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2022 10. INfANGIBLE ASSETS EquApment COST At l November 2021 Additlons As at 31 October 2022 ET BOOK VALUE At 31 October 2022 8,000 At 31 Octobtr 2021 11. TANGIBLE FIXED ASSETS Equipment COST At l November 2021 41104 Additions at 31 October 2022 42,104 DEPRECIATION At l Novelllber 2021 28.611 2,700 31Jll Deplat[Oll cbarg¢ At 31 October 2022 LYET BOOK VALUE At 31 October 21122 10,793 13.493 At l Nov¢mb¢r 2021 12. DEFTORS 2022 2021 Trade debto Other debtors 6,225 14,531 7,133 11,608 21.644
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2022 13. CREDrroRS: Amounts falllD% dne wlthln one y¢ar 2022 2021 6.425 3263 3,050 Other GrlItorS ACcnlS and def¢ed iucom iOJ88 18J18 12,738 14. CREDITORS: Amounts falllng due fter more tbD one year 2021 Iwo 22J27 22327 1& RESTRICTED INCOME FUNDS B21*nce at Intomitig Ou¢goSng Balw)¢e at l Nov 2021 rejoiwces 31 Ott 2022 Funds 331 I.663 {154038) Balallce at l Nov 2021 Incoming Outgoing Bal¢t It 31 Oct 2022 G¢nerai Fund8 19.672 (21 3822 17. ANALYSIS OF NET ETs BETWEEN FUNDS Nd current Tangible getsl rtsed a&q¢ts Qiabililie5) Total RestrActed Income Funds: Movement on Restricted Funds Unrestrl¢ted Income Futtds 10.793 {837) 3.822 1985 9.956 3.822 13.778 10,793