COMPANY REGISTRATION NUMBER N1054802 AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS 31 OCTOBER 2023 Charity Number XR 14107
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS YEAR ENDED 31 OCTOBER 2023 CONTENTS PAGE Trustees, annual report Independent examiner's report to the members Statement of financial activities {incorporakn'ng 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 2023 The trustees, who are also directOTS for the purposes of company law. present their P)rt and the unaudited acci)unts of the charity for the year ended 31 October 2023. Registered charity name (Company Limited by Guarnntee) Aurora Counselling Services Charity registrgtion uumber XR 14107 Company rtgistr8lioD Dumber NIO54802 Registered offiee 46B Racecourse Road Deny BT48 8DS Tbe trustees The trustees who served the charity during the F¢ri(Ml were as follows: Tery Ikiwney (Director) Joan Collumb (Director) Bronagh Mcmonagle (Secretary) John Kelly (Director) STRucfuRE, GOVERNANCE AND MANAGEME Governing Document Aurora Counselling Services is a company limited by guarantee and accepted as charitable by HMRC under reference XR 14107. The company was incorwrated on 19th April 2005. The company was established under a M¢mornndum of Association which established the objects and w)wers of the company and is governed by Ats Articles of Association. The liability of members is limited in that every memkr of the company undertakes to contribute an amount not Ce¢ding £1 in the event of the Company bein8 wound up. Reernitment and Apwintment of the Trustees Under the requirements of the Memordndum and Articles of Association unless otherwisc d¢termin¢d by the company in General Meeting the number of Trustees shall not be less than four. are elected to serve only until the next Annual General Meeting at which they shall the be eli8ibl¢ for re- election. All memkrs of the Board of TTUStees give th¢ir time voluntarily and received no benefits from the ¢hartty.
AURORA COUNSELLING SERVICES {COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (conlinue YEAR ENDED 31 OCTOBER 2023 OBJECTIVES AND ACTIVITIES Aurora Counselling Services is 2 not-for-profit organisation committed to making 2 positiv¢ diff¢r¢nc¢ in the Community. The company is established to r¢lieve suffering and distress and advance education among people in Derry and the surrounding are& wtthout distinction of age, religion. se4 or political opinion, and in particular to provide counselling and support Servic to people in n¢ed. While committed to providing prof¢ssionaI quality advice services to clients. our primary goals are social improv¢ment. We aiTn to make a dIffenCe by: l. Genernting income to invest in fLth community regenerdtion. 2. Providing a highquality local servi¢¢ to the community. We deliver a vartety of therapeutic services to adults, teenagers and children presenting wrth emotional and mental wellbeing ditTiculties. We off¢r counselling. cognitive khavioural therapy psy¢hotherdPy. complementary therdpie4 life Coh1ng and personal development programmes. ACIUEVETrLENTS AND PERFORMANCE During year end Oct 2023 Aurora pmvided talking therapies and wellbeing services to 122 adults and 51 ¢hildr¢n and young peopl¢ supwJrt¢d by funding from the Victims and Survivors Service and contracts with h(K)IS and GP'S. Aurora also worked itt partnership with Kidz Playtim¢ CIC to d¢liv¢r a range of play based l¢aming progrdmmes to parents and children to help nurture young children's cognitive. emotional and social development in line with our early intervention approach. This work was supported by funding received from the PHA small grants fund administered by the CLEAR project and by social support fvnding from the Victims and survivo S¢ryice. This work has facilitated the developmeTEt of stronger links ktween Aurora and young families acro&8 the ctty and has helped make our work more visible to aid tase of acce&s and r¢f¢rral to our th¢rwutic seryices. Additionally we also piloted th¢ deliv¢ry of family therapy sessions during this year with positive outcomes achieved. This has further enhanced the range of services and support we can provide to families os we s¢¢k to expand our service model and develop a more family centred focus. RISK MANAGEMENT The Trustees have a risk management strategy wblch consists of estsblishing a syst¢m of id¢ntifying risks and mitigating such risks. The Trustees are aware of the major risks to which the charity is cxp)s¢d. Wh¢r¢ appropriate, systems of pr(ur¢S have been established to miligate the risks the chartty faces. Internal control risks are minimised through the prcedure5 for authortsation of all transactions and projects. The Trustees have assessed the major risks to which the charity is exwsed and ar¢ satisfied that systems a in place to mitigat¢ exposure.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (¢¢ntinu•¢Q YEAR ENDED 31 OCTOBER 2023 FINAI¥CIAL REVIEW Total incoming resources for the y¢or wer¢ £183.902 of which approximately W/• was genernted from grants and th¢ provision of counselling service& IlJ/o from voluntary donations and 00/0 from other resout¢es. Total resources expended by the charity were £174,478. Approximatsly 990/0 of this was expended on direct charitable activitie5 and 10/0 on governance costs. The balance on total funds at the year-end was £23.202 of which £3.382 were unrestricted in nature, and £19,820 were restricted. Reserves Policy The trustees Consider it prudent to hold monies in reserv¢ in the ¢v¢nt that UnfoS¢¢n circumstances should lead to financial dilficulti¢s which might put the future of its employment capacity. users, well- being and general charttable Work in jeopardy. The trustees have established a reserves policy to ensure the stability of the missiow progrdmmfy employmenL and on-going orKration5 of the charity. Free reserves are defined by the tTUStets as those funds freely available for use as the charity so detsrmines and th¢r¢by excludes any restricted or desiwted funds. A fornial policy on Teserves has been agreed by the trustees which stipulate that reserves be maintaiTked at a level which ensures that the charity's core activvty could continue during a peric*l of unforeseen difficulty. A proportion of reserves are maintain¢d in a readily realisable fonn. The trustee's policy is that the amount of fire reserves should reflect three months expenditure plus any addttional core costs. Basd on 2022123 expenditure (excluding depreciation) of £172,320 that amoutkt would be £43.080. Free reserves as at 3 1st O¢tob¥ 2023 are £19.820. The trustees continue to Strive to build a general level of r¢s¢tv¢s in accordance with their policy so that they will k able to continue the current activities of the chartty. In the Short tsrm, the trust¢¢s have also considered the exlent to which existing activities and expenditure should be curtail¢(L should circumstallc lSe.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (coMinu8dJ YEAR ENDED 31 OCTOBER 2023 STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees are responsible for preparing the TrSteeS. Report and the financial ststements in accordance wilh applicable law and regulations. Charity Law r4uires the Trustees to prewdre fuvdncial statements for each financial year. Under that law the Trustees have ¢l¢¢ted to prep¥re the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Unitd Kingdom Accounting Standards and &ppli¢abl¢ law) and with th¢ Statement of Recommend¢d Pra¢tic¢ "Ac¢ounting and R¢porting by Charities" Under the relevant legislation the TTUStees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and in the net movement in fijnds for that period. In pr¢paring the financial statements appropriate accounting policies have been used and applied conststently. and reasonable and prudent judgements and estimaies have been prepared on the going concern basis and in OrdanC¢ wtth applicabk Accounting Standards. In preparlng th¢s¢ financial stat¢ments. the Trnstees are required to: l. Select suitable accounting policies and then apply them consistently. observe the methods and principles in the applicable Chartti¢s SORP 3. Make judgements and accounting ¢stimat¢s that a T¢asonabl¢ and prudent. and 4. Prepare Financial Ststements on the going concern b&sis unless it is inappropriate to assume that the Charity will continue on that basis. The trustees are re5wnsiTr>le for keeping adequate records that comply with section 386 of the Act and for preparing financial stat¢m¢nts which giv¢ a true and fair view of the of the state of affairs of the chlty as at the eTEd of the financial year and of its InnIng r¢sour¢es application of resource including its income and expenditure, for the financial year in accordance with the requirements of s¢¢tions 394 and 395 and othenvis¢ comply with th¢ requir¢m¢nts of th¢ Compani¢s Act 2006 relating to fin&n¢ial statements, so far as applicable io the chartty. lDEPENDENT EK4MINER Noel Crossan F.C.A has been ff-app)inted as independent examiner for the ensuing y¢ar. Regist¢r¢d office". 46B Ra¢e¢ourse Road D¢ny BT48 8DS Signed on behalf of the trustees Joan Collumb
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) YEAR ENDED 31 OCTOBER 2023 I report on the accounts of the charity for the year fflded 31 October 2023 which atr set out on pages 7 to 13. RESPECTtVE RESPONSIBILIThES OF TRUSTEES AND EXAMtNER The trustees (who a a]so the directOTS of Aurord Counselling SeiCes (Company Limited by Guarantee) for the purposes of company law) are resrM)nsible for the prep2rntion of the accounts. The trust¢¢s wnsider that an audit is not wuired for this year and that an ind¢pendellt examination is n¢ed¢d. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination. it is my r&sponsibility to state whether particular matters have com¢ to my attention. BASIS OF INDEPENDENT EXAMINER'S STATETrtENr My examination in¢lud¢s a Teview of the accounting records kept by the charity and a Comparison of the a¢¢ounts presented with those records. It also includes constderdtion of any unusual items or disclosures in the accounts and sking explanations from you as trustees concerntng any such matters. The proc¢dur¢s undertaken do not provide all the ¢vid¢nc¢ that would be required in an audit and consequently no opinion is 8iven as to whether the accounts present a'true and fatr view., and the report is limited to those matters set out in the statement below. INDEPENDENT EXAMINER'S STATEMENT Jn connection wtth my examinatio no matter has com¢ to my attention: (l) which gives me reasonknle cause to believe that in any material respect th¢ requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006. and to prepare accounts which accord with the accounting records. ¢omply with the accounting requirements of section 396 of the Companies Act 2¢X>6 and with the methods and principles of the Ststement of Recommended Practice: AccA)unting and R¢wJrting by Charities have not been meL or (2) to which. in my optnion. att¢ntion should k drawn in onler to enabl¢ a proper understanding of the accounts to be re&ched.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) {conllnuetl) YEAR DED 31 OCTOBER 2023 Noel Inde 8Co iner rra¢e BT47
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 OCTOBER 2023 Unrestricted Funds Restrieted Funds Total Funds 2023 Total Funds 2022 INCOMING RESOURCES Incoming resources from generating funds: Voluntary income Investment income Incoming resources from charitable activities 1570 IA70 9.995 10575 171.754 182J29 173.339 TOTAL INCOMtNG RESOURCES 12,148 171,754 183,902 183,335 RESOURCES EXPENDED Charitable activities Gov¢rnance costs 12W8 160930 173518 (175,484) (960) TOTAL RESOURCES EXPENDED (12W8) (16109)) (174,478) (176.444) NET (oirrGOINGyINCOMIN G RESOURCES FOR THE YEARINET ELYDITURE)I INCOME FOR THE (440) 9.424 6,891 RECONCILIATIOIY OF FUNDS Total funds brougbt forward TOTAL FUNDS CARRiED FORWARD 3022 9956 13,778 6.887 3J82 19820 23202 13,778 Th¢ statement of rtnancial activities includes all gains and losses recognised in the year. All income and expenditure derive from C4)ntinuing xtivtti¢s. The charty has no recognised gains and losses other than those included in the results above atid therefore no separdte statement of total recognised gains and losses have l*eTt presented. There is no difference between the net inwming resources for the year stated above and their historical cost equivalents. The statement of financial activities also ¢ompli¢s with the r4uirements for an income and expenditure account Under the Compani¢s Act 2006.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2023 2023 2022 FIXED ASSETS Intangible asset Tangible &s5ets 10 11 8.000 10.793 774 CURRENT ASSETS Debtors Cash at bank and in hand 12 8083 29.715 11,608 18,245 29,853 (18,318) 38598 (20.181) CREDITORS: Amounts fallillg due within one year 13 NET CURRENT ASSETS 18,417 11.535 TOTAL AETs LESS CURRENT LIABILITIES 35,191 30,328 CREDITORS: Amounts falling dDe after one year NET ASSETS (11,989) 23302 (16.550) 13,778 Restricted income funds Unrestricted income funds 14 15 19020 3J82 23202 9,956 3.822 13,778 TOTAL FUIYDS For the year ended 31 October 2023. the charity was entitled to exemption under Article 257A {3) of the Companies (Northern Ireland) Order 1986. No members have required the clwity to obtain an audit of its accounts for the year in question in a¢¢ordance with Article 257B (2). Th¢ trust¢¢s acknowledg¢ their rwinsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts were approved by the members of the committee and authOriS for issue on the August 2024 and signed on their b¢h8lf by: Joan Collwnb Director Company Registration Number. N1054802 The notss 4)n pages 9 to 13 fom part of these accounts.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 ACCOUNfJy4G POLICIES Basis of ac¢oyllting Th¢ accoimts have FKen prepared under the historical cost convention and in accordance with the Financial Reporting Stsndard for Smaller Entities (eff¢ctive April 2008), and the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities, issued in March 2005 (SORP 2005). Fixed a&sets All fixed assets are initialty rewrded at cost. Depreciation Depreciation is Calculated so as to wrtte off the cost of an les5 its estimated residtlai value. over th¢ useful ¢conotnic life of that asset as follows: uipm¢ over 10 years vOLUrARy INCOME UDrestrictsd Totsl Fwids Total Funds Funds 2023 2022 Donatio Lk)nations lJ70 1570 9,995 INVESTMENT INCOME Unrostricted Totsl Funds Total Fuy)ds Funds 2023 2022 Bank interest receivable
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 INCOMIJYG RISOURCES FROM CHAIUTABIE AcfIviTIES Unrestricted Restrided Totsl Funds Total Funds Funds Funds 2023 2022 Room Rentsl Victims & Survivors S¢Tri¢¢ CLEAR Schools CounselLiDg Service scr Claudy HC Department of Communities GSAP Big Lottery CFNT Grant Covid fjrdnts and FundiDg 124569 6JSO 19,070 180 15020 I2469 6550 25,430 210 19210 124.498 6J60 17.710 3,938 12.896 7,059 6,240 3J90 795 6J60 998 lo75 171.754 182J29 173J39 COSTS OF CHARITABLE AcfiviTIES BY FUND TYPE utrICted Restricted Total Funds Total Funds Funds Funds 2023 2022 Direct Charitable Activities 12588 160930 173518 175.484 Unrestricted R£strieted Total Funds Total Fund8 Funds Funds 2023 2022 Purchases Wages & SalaTies Counselling Facilitators Rent & Ratss Light & heat Repairs & maintenance Insurance OtheT motorltravel ¢ostS Telephone Other oifice ¢osts Depreciation Bank Inte$t & Charges Training Costs Fa¢ilitation Sundry Expenses 2,794 2,794 57,748 75,12S 13500 2O4S 4936 1,058 1.051 4,172 475 2,158 2A78 6,962 54,857 81J35 15,892 2J12 2,407 989 1,080 2?40 177 2,700 2,736 57,748 71J70 135(M) 2545 4936 3.755 1.051 4,172 475 2,158 2578 505 323 4550 5.055 323 780 917 12588 160930 I7318 175,484 10-
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 COSTS OF CHARITAB1 AcrIvrriES BY Acrtvrry TYP Aetiviti£8 ndert2k¢A Total Funds Totsl Funds directly 2023 2022 Direct Charitsble Activities I7318 173518 175,484 GOVERNANCE COSTS Restricted Total Funds Total Funds Funds 2023 2022 AountsnCY fees 960 NET (oufGOINGYINCOING RESOURCES FOR THE YEAR This is ststed afi¢r charging.. 2023 2022 Depreciation 2,158 2.700 STAFF COSTS AND EMOLUMENTS ToÉat staff costs were follows: 2023 2022 Wages and salarles 57,748 54,857 57.748 54,857 Particulars of employ. The average number of employees durtng the year. w&s as follows: 2023 N•. 2022 Number of Staff No employee received remunerntion of more than £60.000 during the year. {2022 _ Nil). 11
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 10. IrANGIBLE ASSETS Equipment COST At l November 2022 Additions A& at 31 (ktober 2023 NET BOOK VALUE At 31 October 2023 At 31 (ktober 2022 8.000 11. TANGIBLE FIXED ASSETS Equipment COST At l November 2022 42.104 Additions 139 As Vdt 31 October 2023 42243 DEPRECIATION At l Novemkr 2022 31Jll 2,158 Depreciatton charge At 31 O¢tober 2023 33,469 NET BOOK VALUE At 31 October 2023 &774 10,793 At l November 2022 12. DEBTORS 2023 2022 Trnde debtors Other debtors 5,000 3*83 6,225 5.383 8083 11.608 AURORA COUNSELLING SERVICES -1>-
(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 13. CREDITORS: Amollnts hlling due Jvithin oDe year 2023 2022 Taxation and social security Bank loans and overdrafts Other crediloTS Awruals and defenrd income 9.796 7.930 IOJ87 10.389 20.181 18.318 14. CREDrroRS: Amounts falling due after more than one year 2023 2022 Bank loans and overdrafts 11,989 16.550 11,989 16,550 15. RESTRIcfED INCOME FUNDS Balance at l Nov 2022 Ineoming Outgoing resourees Balatt¢e at 31 Oet 2023 Movement on Restricted Funds 171,754 (161,890) 19,820 16. UNRESTiucfED INCO£ FUNDS Balallce at l Nov 2022 Ineomiug Olltgoing Balanee at r&wurces 31 Oct 2023 General Funds 3022 12,148 (J2588) 3J82 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Net curreDt Tangible &sets/ fixed assets Oiabilitles) Totsl Reslrieted IDeome Funds: MoY¢m¢nt on Restricted Funds Uttrestricted Income Funds 8,774 11,046 3J82 19,820 Totsl Funds &774 14,428 23202