COMPANY REGISTRATION NUMBER N1054802 AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS 31 OCTOBER 2024 Charlty Numb•rXR 14107
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS YEAR ENDED 31 OCTOBER 2024 CONTENTS PAGE Trustees, annual report Independent examinerfs report to the members Statement of financial activtties (incorporating the incomè and expenditure account) ststement of Financial Posttion Notes to the accounts 9-13
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT YEAR ENDED 31 OCTOBER 2024 The trustees. who are also directors for the purpo of company law. present their report and the unaudited ac¢ounts of the charity for the year ¢nded 31 October 2024. REFERENCE AND ADMllWISTRATIVE DETAIIS Regi8¢ered charity name (Company Limited by Guarantee) Aurorn Counselling Services Charity registration number XR 14107 Company registration number N1054802 Registered office 46B Racecourse Road D¢rry BT48 8DS The trustees The trustc¢s who served the charity during the period were as follows: Teny Downey (Director) Joan Collumb {ChaiTperson) Bronagh M¢Monagle (Secrctary) John Kelly (Trea8ur¢r) STRUCtURE, GOVERNANCE AND MANAGEME Governing Document Aurora Couns¢lling Services is a company limited by guarantee and accepted &s charitAbl¢ by HMRC under reference XR 14107. The company was incorporated on 19th April 2005. Th¢ company was established und¢r a Memorandum of A5cIation which established the obJts and powers of the company and is governed by its Arti¢les of Association. The liability of members is limited in that every member of the company undertakes to contribute an amount not exceedtng £1 in the event of the coEnpany being wound up. Recruitment and ApFKTrintment of the TTUStees Under the requirements of the Memorandurn and Articles of Association unless otherwise determin¢d by the company in General Meeting the number of Trustees shall not be less than four. Tnthes are elected to serve only until the next Annual General Meeting at which they shall the be eligible for re- election. All members of the Board of TnIst$ giv¢ their time voluntarily and received no benefits from the charity.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (cwthuodj YEAR ENDED 31 OCTOBER 2024 OWECTIVES AND ACTivrfiES Aurora Counselling Services 15 a not-for-profit OTgdnisation committed to making a tM)sitive diffetynce in the community. The company is established io relieve suffering and distress and advance education among people in Derry and th¢ surrounding area without distinction of age. religion, seK or pM)liti¢21 opinion, and in particular to provide counselling and support services to people in n¢ed. While committed to providing professiona] quality advice services to clienty our primary goals are social improvement. We aim to make a difference by: l. Generdting income to invest in future communiry generation. 2. Providing a high-qualty local service to the community. We deliver a variety of therapeutic services to adult4 teenagers and children presenting with emotional and mental wellbeing difficulties. We offer coutLsellin& cognitive behaviouTal therapy. psychotherapy. complementary therapies. life coaching and person development progrdmmes. ACHIEVEMENfs AND PERFORMANCE The year 202312024 continued with the panem of in¢r¢asing demand across a]1 demographics and enhanced complexity of referrnls often meaning longer attendance riods wlthin all serysces. During the year Auror& deliv¢red ts]king th¢rapie5 and cotnplementary Iherapies to 120 adul 30 childrenl teens and 4 familie5 with a further 56 individuals accessing play based etnotional wellbeing programmes and workshops facilitated by fjjnding provided by the Victims and Suty0Ts setvice . Following on from 202212023 Aurora once again awarded funding from the PHA small grants fund administered by the CLEAR project to build upon learning from the previous year. Through this grdnt we delivered 3 Power of play progrdmmes to prh0O1¢rS and their paren 2 Wer of play programmes to young primary school age childTen (4 years lo 6 years) and their parents and a range of workshops parents only covering various topics. In total we worked with 91 individuals. The prOjt was highly prais by all who attend and acted as a natura] and organic referral pathway for families in need of additional suppN)rt within therapeutic serviees. Ihroughout the year we continued to WOTk in parthershTP with schools and GP surgeries. providing counselling within these settings. to improve accessibility to tslking therapi. In total w¢ worked with 12 sch(Mils across the city sUprtIng 55 children and teenagers a1 a further 28 patients within the Claudy GP practice. In 2024 we formed a new collaLKbr&tive partnership with Culmore Community Partn¢rship to provide play and child therapy from their new community centr¢ for local children living in the ar¢a. The piloi worked very w¢ll. ond plans a afoot to utilise the Culmore fort an emotional wellbeing hub following renovation works. This will further Incre the sw)port that is availabl¢ for the local cornmunity. Year 2023124 was a busy year that has seen AuTora strengthen working practices and referrals both in house and with the local community. This is a trend we intend to continue to build UFM)n &5 we seek to offer individuals help with their emotion and mental health. IUSK MANAGEMENT The Trustees have a risk management Strate which consists of establishing a system of identifying risks and mitigating such rtsks. The Trustees are aware of th¢ major risks to which the charity is extwd. Where appropriate, systems of procedures have been o8tablished to mitigate the risks the charity faces. Internal control risks are minimised through the procedures for authorisation of all transactions and projects. The TrUse5 have assessed the major risks to which the charÉty ts exfft aTMI are l$fied that systems are in p18ce to mitigate exposure.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (¢on*n¢¢d) YEAR ENDED 31 OCTOBER 2024 FANcL RE Totsl in¢oming resources for the year were £173.814 of which approximately 950/0 was generated from grants and the provision of couns¢lling service& 5 /0 from voluntary donations and IP/0 from other resour¢¢s. Total resources expended by the charity were £186,519. Approximately 990/0 of this was expended on direct charitable activities and 10/0 on g0venl¢¢ costs. The balance on total funds the year-end was £10.497 of which £6.568 were unrestricted in natu, and £3,929 were restricted. Re5erYes Policy The trustees consider it prndent to hold monies in reserve in the event that unforeseen circumstances should lead to finaEtcial di]CUltieS which might put the future of its ¢mploym¢nt capacity, users, well- being and general charitable work in jeopardy. The trnstees have established a reserves w>licy to ensure the stability of the mission, programme, employm¢nL and on-going operdtions of the chartty. Free reserves are defined by the trnstees as those funds freely available for use as the charity so detennines and thereby excludes any restricted or designated funds. A forn)aJ wlicy on reserves h&s been agre¢d by th¢ trust¢es which stipulate that reserYe5 be maintained at a level which ensures that the charitys core activity could continue during a period of unforeseen difficulty. A proportion of reserves are maintained in a readily realisable forn). The trnstee's policy is that the amount of free reserves should refl¢¢t three months expenditure plus any additionat core costs. Free reserves as at 3 1st October 2024 are £6,568. The trustees continue to strive to build a genernl level of reserves in accordance with their tK)licy so that they will be able to contsnv¢ the current activitie5 of the charity. In the Short terni. the trustees have also considered the ¢xient to which existing activities and expendire should b¢ ¢urtailrf should ¢iwumstan¢es arise.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT YEAR ENDED 31 OCTOBER 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees are responsible for preparing the Trustees. Report and the financial statements in accordan¢¢ with applicable law and regulations. Charity law ruIreS the Trnstees to prepare financial statements for each financial ye8T. Under that law the Trustees have elected to prepare the finan¢ial statements in accordance with United Kingdom Genernlly Accepted Accounting Pwtice (United Kingdom Accounting Standards and applicable law) and with the Statement of Rewmmended Practice "Accounting and Reporting by Charities" Under the relevant legislatioTr the Trustees must not approve the financial ststements unless they are satisfied that they give a true and fair view of th¢ state of affair5 of the charity and in the net movement in funds for that period. In preparing the financial statements appropriate accounting w)licies have been used and applied consistently. and reasonable and prudent judgem¢nts and estimates have been pr¢par¢d on the going concern basis and in accordan¢¢ with applicable Accounting StandaTds. In preparing thes¢ financial 5tat¢m¢nty the Trnslees r¢quirnl to: l. Select suitable accounting policies and then apply them consistently. observe the methods and principles in th¢ appli¢abl¢ Charities SORP 3. Make judgements and a¢counting estimates that are reasonable and prudenL and Prepare Financial Statements on the gotng concern basis unless it is inappropriate to assume that the charity will continue on that basis. The trustees are reswnsibl¢ for keeping adequate records that comply with section 386 of the Act and for prepariEkg financial stthments which give a true and fair vi¢w of the of the state of affkirs of the charity as at the end of the financial year and of its incoming resou¢$ application of resources, including its income and ¢xp¢nditure. for the fInancial year in acwrdan¢¢ with the requirements of stionS 394 and 395 and otherwi% comply with the quInents of the Compani¢s Act 2006 relating to financial statements. so hr as applicable to the charity. INDEPENDENT EXAMINER Noel Crossan F.C.A has been re-apwinted as independent examiner forthe ensuin8 year. Registered oific¢: 46B Racecours¢ Road Derry BT48 8DS Signed on behalf of the trustees 3010812025 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 2024 I report on the accounts of the charity for the year ended 31 Octolxr 2024 which are set out on pag¢s 7 to 13. RESPECTIVE RESPONSIBILrriES OF TRUSTEES AND EXATrItNER The tnjstees (who are also the directors of Aurora Counselling Services (Company Limited by Guarantee) for the purwjses of company law) are restK)nsible for th¢ preparntion of the accounts. The trustees consider that audit is not required for thi5 year and that an independent examination is needed. Having satisfied myself that the charity is not sllbjt to audit under company law and is ¢ligible for ind¢p¢ndent enInatI0 it is my re5tM)nsibility to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S STATEME My examination includes a review of the accounting records kept by the charity and a comparison of th¢ accounts presented wtth those rccords. It also includes considtrntion of any unusual items or disclosures in the accounts and s¢eking explanations from you as trust¢es con¢erning any SESch matters. The procedures undertaken do not provide all the evidence that would be required in an audit and cons¢quently no opinion 15 given as to whether the accounts present a Irue and fair view.. and th¢ r¢port is limited to those matters set out in the 5tatetll¢nt below. INDEPENDENf EXAMINER'S ATEMENT In connection with my examination. no matter has come to my attention: (l) which gives me asonable cause to belteve that in any material resp¢ct the requirements: . to ke accounting rordS in accordance with tIOn 386 of the Companies Act 2006" and to prepare accounts 1¢h accord with the accounting record4 comply with the accounting requir¢m¢nts of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and RertIng by Charities have not been me¢ or (2) to which, in my opinioo attention should be dravrn in order to enable a proper understsnding of the accounts to be r¢ached.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) (continued) YEAR ENDED 31 OCTOBER 2024 Noel Crossan F.C.A ITEdependent examiner 8 Columba Tenxce Derry
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 OCTOBER 2024 UDrestri¢ted FuDds Restricted Total Fund$ Futsd8 2024 Totsl Funds 2023 Nots tNCOMING RESOURCES InmIng resources from genernting funds= Voluntary tncome Inv¢sttn¢nt income Incoming resources frorn charitsble activities 1570 16 16 9J86 156,766 166,152 182,329 TOTAL INCOMtNG RESOURCES 17,048 156,766 173014 183.902 RESOURCES EXPENDED Charitabl¢ activities Governance costs 13062 171,697 185J59 173.518 960 TOTAL RESOURCES EXPEM)ED (13062) (172ffi57) (18619> (174.478) NET (OUTGOING)I]NCOM G RESOURCES FOR (EXPENDITURE)I INCOME FOR THE 3.186 (15891) (12,705) 9.424 RECONCtLIATION OF Totsl funds brought fonsthrd TOTAL FUNDS CARRIID FORWARD 3J82 19020 23202 13,778 3,929 10,497 23,202 The statement of firncIal activities includes all gains and lo&ses rgnised in the year. All income and expenditure derive from continuing activities. The charity h&s no recognised gains and losw other than those Includ in the results above and therefore no separatc stat¢m¢nt of totsl recognised gain5 and losses have been presented. There is no difference bctw¢en the llet incoming resoum for the year stated above and their historical cost equivalents. The statement of financial activities also ¢omplies with the requirements for an income and expenditure account under the Companies Act 2006.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2024 2024 2023 FIXED ASSETS Intangible asset Tangibl¢ &ss¢ts 10 11 8,000 8,774 6,615 Debtors C&8h at bank and in hand 12 18.706 2,786 21,492 (18,161) 8,883 29.715 38.598 (20.181) cREDORS. Amounts falling due within ODt yesr 13 NET CURREY4T ASSETS 3,331 18,417 TOTAL ASSETS LESS CURRENT LIABILITIES 17,946 (7,449) 10.497 35.191 CREDITORS: Amounts f#lliDg dne after otte year ET ASSETS 14 (11.989) 23,202 Restricted income funds Unrestricted income funds 15 16 3.929 6.568 19,820 3,382 23,202 TOTAL FUNDS 10,497 For the year ended 31 (ktober 2024. the charity was entitled to exemption under Article 257A (3) of the Companies (Northern Iland) Ord¢r 1986. No members have required the charty to obtain an audit of its accounts for th¢ y¢ar in question in accordan¢e with Arti¢l¢ 257B (2). The truste xknowledg¢ th¢ir responsibiliti¢s for complying with the requir¢m¢nts of the Companies Arf 2006 with Spect to accounting records and the prepardtion of accounts. These accounts were approved by the manbers of the committee and authortsed for issue on the 6 August 2024 and are signed on their behalf by: 3010812025 Joan Collumb Director Company Registration Number: N1054802 The notss on pages 9 to 13 forni part ofthese acunIF.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 ACCOUNTING POLICIES BASIS of a¢¢ouDting Th¢ accounts have been prepared under the historical cost Convention and in accordance with the Financial Reporttng Standard for Smaller Entities (effective April 2008), and the requirements of the Statement of Recommended Practice 'A¢counting and Reporting by Charities, issu¢d in March 2005 ISORP 2005). Fixed Assets All fixa assets are initially recorded at cosL Depre¢iation D¢preciation is calculated 50 a5 to write off the cost of an asrt less its estimated r¢sidual value, over the useful economic life of that asset as follows: Equipment over 10 yeaTS VOLUNTARY INCOME UDre8tri¢ted Totsl Funds Total Funds Fund 2024 2023 Donatioos Donations 1,570 VESTMENf COmE Ullrestrieted Total Futtds Total Funds Funds 2024 2023 Bank interest r¢ceivable 16 16
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 INCOMING RESOIJRCES FROM CHARfrABIE ACTIvfrIES UrTiCted Restricted Total Funds Total Funds FuDd8 Funds 2024 2023 Room Rental Victims & Survivors Servic¢ CLEAR Schools Counselling Service WHSCT Claudy HC Departtnent of Communities IiA858 2,760 19,070 116858 2,760 24,834 124.569 6,550 25,430 210 19.210 S764 1ffi20 9,180 GSAP I,(M)2 7,018 300 8,020 4WO 6,360 Culmore Partnership CFNt Grant Covid Grants and Funding 156.766 166,152 182.329 COSTS OF CHARITABLE AcrivrrIES BY FUND TYPE Unrestricted Ratricted Total Funds Total Funds Fullds Funds 2024 2023 Direct Charttable Activities 13*62 17E,697 185559 173,518 UDrestricted Restricte Total Funds Total Fllnd$ Fund5 d Fund$ 2024 2023 Purchases Wages & Salaries Counselling Facilitators Rent & Rat¢s Light & heat Repairs & maintenance In$uran¢e Other Tllotorltravel costs Telcphonc Other oifice costs Depreciation Bank Interest & Charges Trdining Costs Facilitstion 3A43 2.794 57,748 75,125 13.500 2.545 4.936 1.058 ,051 4,172 475 2.158 2.578 63.737 90J87 3J72 2J75 loo 941 lJ90 3,136 63,737 95,144 3.172 2075 loo 941 iJ90 3,136 375 2,158 1020 £7S7 375 2,158 1020 716 6,459 7,175 5,055 Sundry Expenses 593 593 323 13062 171.697 185,559 173,518 10-
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 COSTS OF CHARtrABLE A1VITIEs BY ACTivfTY TYPE A¢tiviti undertaken Totsl Funds Total Funds directly 2024 2023 Direct Charitable Activities 185559 185559 173,518 GOVERNANCE COSTS Restrieted Total Funds Total Funds 2024 2023 A¢countancy fees 960 960 NET (oufGOINGyINCOMtNG RESOURCES FOR THE YEAR This is stated after charging: 2024 2023 Ikprrfiation 2.158 2,158 STAFF COSTS AND EMOLUMENTS Total stsff costs were as follows: 2024 2023 Wages and saIari¢s 63.737 57.748 63,737 57,748 Particulars of employees: The averag¢ nurnb¢r of ¢mploy¢¢s during the year, was as follows: 2024 2023 No. Number of Staff No employee rettived remuneration of more than £60,IKIO during the year. (2023 - Nil). 11
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 10. wfANGIBLE ASSETS Equipment COST At l November 2023 8.000 AdditioDs As at 31 Oetober 2024 &ooo NET BOOK VALUE At 31 (ktober 2024 8,000 8,000 At 31 October 2023 11. TANGIBLE FIXED ASSETS Equipment COST At l November 2023 42243 Additions As at 31 O¢tober 2024 42243 DEPRECIATION At l November 2023 33,469 Depreciation charge At 31 October 2024 2,159 35,628 ET BOOK VALUE At 31 (ktober 2024 6.615 At l November 2023 8,774 12. DEBTORS 2024 2023 Trade debtors Other debtors 18,7116 5.000 3,883 18,706 8,883
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 13. CREDrroRS: Amounts falllDg due wiihin one year 2024 2023 Twtion and social securtty Bank loans and overdrafLs Other creditors Accruals and deferred income 6967 9.796 11,195 10,387 18.161 20.181 14. CREDrroRS: AmoyDts falling dne after more than one yr 2024 2023 Bank loans and overdrnfts 7A49 11,989 7.449 11,989 15. RESTRICTED INCOME FUNDS Balauce at l F4ov 2023 Incoming Outgoing Balallce at resources 31 Oet 2024 Movement on R¢stricted Funds 19.820 156,766 {172,657) 3,929 16. uRESTRiC[ED INCOME FUNDS Balance at l Nov 2023 IncomiDg OutgoiDg Bglgnce xt resour¢¢s 31 Oci 2024 G¢nerdl Funds 3J82 17.048 (13062) 6A68 17. ANALYSIS OF IYET ASSETS BETWEEN FUNDS Net current Tangibk fixed assets Oiabilities) Totsl Restri¢ted Ineome Funds: Movement on Restricted Funds Unrestricted Ineome Funds 6.615 (2,686) 3,929 6568 10,497 Totsl Funds 6,615