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 Seftvl￿S Ch￿lty 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 A￿￿lation which ¢stsblisbed th¢ objects and powers of the company and is govern￿1 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 ex￿O￿ng £1 in th¢ evellt of the ompaDy IKing wouud up. Rttruiknent and Aptrf)intment of the Tn￿e¢S Under the requments of the Memordndum and Articl&s of Associ￿ unl¢ss oll￿r￿lse deturni ¢l¢¢t¢d to s¢rve only utittE tbe n¢xt Annual G¢n¢ral Meeting at which they sFLall the be eli￿￿1¢ 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.for*rofit 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 receiv￿1 from Collllnunity Foundation Nortkn JreIand to develop an 1ntcractl￿ app to siipwrt children develop emotional literacy skills and to provide information to parents. We W￿ed 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 wot*shops to young families to h¢lp nurture young childr¢n's emotional. social and Co￿ltIve 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(ttdll￿9 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¢ Tr￿￿teeS have essed the major risks to which the charity is ex￿Sed and are sattsfied Ihat systems are in pl&e to AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT le￿&1￿4? YEAR ENDED 31 OCTOBER 2022 F￿ANc￿L REv￿w 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 reS0￿ceS exE¢nded by the charity were £176.444. ApprOxill￿teIY 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 tr7￿8 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 designat￿1 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 T￿erVeS 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 Co￿lde￿I the extent to which existsng activities and expenditu Should￿ curtaile4l should circuD￿CeS arise. AURORA COUNSELLING SERVICES (COMPANY UMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT YEAR ENDED 31 OCTOBER 2022 STATEM￿ OF TRUSTEES. RFSPONSIBJLfiiES The T￿￿te¢S are rwftyle for prep￿ the Trust¢es' Report and the financial statements iti aC￿rd￿ with applicable law and re*ions. Charity Law requir￿ the TrUSt￿s 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 ReCO￿￿￿ended 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 judgem￿ts and estimate5 hav¢ b¢¢n prepared on the going con¢ern basis and in a¢Wrd￿ with applicable A¢￿U￿ting 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