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 examiner's report to the members Statement of financial activities (incorporating the incom8 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 The trustees, who are also dircctors for the pu08 of company law. PTcs¢nt their report and the unaudited accounts of the charÈty for the year ended 31 Octobcr 2022. REFERENCE AND ADMINISTRATIVE DETAILS Registered cbarity name (Company Limited by Guarantee) AuTora CouDs¢lling Services Charity reglstration number XR 14107 Company registratlon number N1054802 Reglstsred office 46B Racecours¢ Road De BT48 8DS The trustee5 The trustees who served the charity during the period were as follows: Terry Downey (Director) Joan Collumb (Director) Bronagh Mcmonagle (Secretary) John K¢lly (Director) STRUCTURE, GOVERNANCE AJYD MANAGEMENT Governing Document Aurora Counselling ServAces is a company limited by guarantee and accepted as charitable by HMRC under reference XR 14107. The company was incorporated on 19th April 2005. The company was established under & Memorandum of Association which established the objects and powers of the company and is governed by its Articles of Association. The liability of members is limited in that every member of the company undertakes to ¢ontribut¢ an amount not exceeding £1 in th¢ event of the company being wound up. Recruitment and Appointment of the Trustees Under the requirements of tbe Memorandum and Articles of Association unless otherwise determined by the company in General Meeting the number of Trustees shall not b¢ less than four. Trustees ar¢ clcct¢d to s¢rv¢ only until th¢ next Annual Genernl Meeting at which they shall th¢ bc ¢ligible for re- election. All members of the BoaTd of Trustees give their time voluntarily and received no benefits from the charity.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT {continuod) YEAR ENDED 31 OCTOBER 2022 OBJECTIVES AND ACTIVITIES Aurora Counselling Services is a llot-for-profit organisation committed to making a positive difference in the community. The company is established to relieve suffering and distress and advance education among people in DeTry and the surrounding area without distinction of age, religio sex, or political opinion, and in particular to provide counselling and support services to peopl¢ in need. IM]ile committed to providing professional quality advice services to clients, our primary goals are social improvement. We aim to make a diffeTence by. l. Generating income to invest in future community regeneration. 2, Providing a high-quality local service to th¢ community. We delivcr a variety of therapeutlc services to adults, t¢¢nagers and children presenting with emotional and mental wellbeing difficulties. We offer counselling. cognitive behavioural therapyj psychotherapy. Complementary therapies, life coacb]ng and personal development prOarnMeS. ACHIEVEMEIYTS AIYD PERFORMANCE During year end October 2022. Aurora provided talking therapies and wellbeing services to 145 adults and 48 children and young people. This was supportcd by funding from Victims and Survivors Service and contracts with schools and GP'S . Funding was also received from Community Foundation Northern Ir¢land to develop an intcractivc app to support childr¢n dev¢lop emotional literacy skills and to provide infonnation to parents. W¢ worked in partnership with Kippie CIC to begin development of the app. As we approach the year end we have begLllL to expand our service model, offering access to a systemic family practitioner. We will also be working in partnership with Kidz Playtime CIC to offer a range of play based activities and workshops to young families to help nurture young children's emotional, social and cognitive development. We &re continuing to make progress on our strategic objective of strengthening both OUT early intervention approach and our service provision to families. RISK MANAGEMENT The TnteeS bave a risk management strategy which consists of establishing a system of identifying risks and mitigating such risks. The Trustees are aware of the major risk8 to which the Charity is exposed. Where appropriate, systems of proc¢duT¢S bave bc¢n ¢stablish¢d to mitigate the risks the charity faces. Intcmal control risks are miDimised thmugh the procedures for autborlsation of all transactions and projects. Th¢ Tte¢S have assessed the major risks to which the charity is exposed and are satisfied that systems are in p18ce to mitigate exposure.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT {eontlnuodJ YEAR ENDED 31 OCTOBER 2022 Total incoming resources for the year werc £183,335 of which approximately 940/0 was gencrated from grants and the provision of counselling services, 50/0 from voluntary donations and l % from other resources. Total resources expended by the charity were £176,444. Approximately 99/0 of this was expended on direct charitsble activities and l % on governance costs. The balance on total fLmds at the y¢ar<nd w&$ £13,778 of which £3,822 were unre8trictsd in nature, and £9,956 were restricted. Reserves Policy The tn)stces consider it prudent to hold monies in reserve in the event that unforeseen circumstances should lead to financial difficulties which might put the future of its employment capacity, us¢rs' well- b¢ing and general charitable work in jeopardy. The trnstees have establithed a reserves policy to ensure the stability of the mission, pro¢, employment, and on-going operations of the oharity. Free reserves are defined by the trustees as those funds freely available for use as the clwity so determines and thcrcby excludes any restrActed or designated fimds. A forn]al policy on reserves has been agreed by the trjstees which stipulate that reserves be maintained at a level which ensures that the chaTity'8 Core activity could continue durijjg a period of unforeseen difficulty. A proportion of reserves are maintained in a readily realisable foThn. The trustee's policy is that the amount of free reserves should Tcflect th¢ months expendAtUTe plus any additional core costs. Based on 2021122 expenditure (excluding depreciation) of £173,744 that amount would be £43,436. Free reserves as at 3 1st October 2022 are £13,778. The trustees continue to strive to build a general level of reserves in accordance with their policy so that they will be able to continue the current activities of the charity. Jn the short tenn, the tntses have also considered the extent to which existing activities and expenditure should b¢ curtaile4 should circumstances arise.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (conllnu8dJ YEAR ENDED 31 OCTOBER 2022 STATEMENf OF TRUSTEES, RESPONSIBILITIES The Trustees are responsible for preparing the Trust¢es' Rort and the financial statements in accordance with applicable law and regulations. Charity Law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) and with the Statement of Recommended Practice "Accounting and Reporting by Charities Under the relevant legislation the TnteeS must not approve the financial statemcnts unless thcy are satisfied that they give a true and fair view of the state of affairs of the charity and in th¢ net movement in funds for that period. In preparing th¢ fllwicial statements appropriate accounting policies have becn used and applied consistently, and r¢asonable and prudent judgemcnts and ¢stimates havc been preparcd on the going concern basis and in accordance with applicable Accounting Standards. tn preparing these fllwicial statements. the Trust¢es are required to: l. Select suitable a¢¢ounting policies and then apply them consistcntly. observe the methods and principles in the applicable Charities SORP 3. Make judgements and accounting estimates that are reasonable and prudent; and 4. Prepare Financial Statements on the going Concern basis unless it Ès ijiappropriate to assume that the Charity will continue on that basis. The lrnstees are responsible for k¢¢ping adequate records that comply with section 386 of the Act and for preparing fllwncial ststements which give a true and fair view of th¢ of the state of affairs of the charity as at the end of the financial year and of its incoming resources application of re8our¢es, including its income and expenditur¢, for the financial year in accordanG¢ with the requirem¢nts of sections 394 alld 395 and otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity. INDEPENDEIYT EXAMINER Noel Crossan F.C.A has been re-appointed as independent examiner for the ensuing year. Registered office: 46B Racecourse Road Derry 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 2022 I report on the accowits of the charity for the year ended 3 l October 2022 which are set out on pages 7 to 13. RESPECTIVE RISPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees (who are also the directors of Aurora Counselling Services (Company Limited by Guarantee} for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider tbat an audit is not required for this year and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examiDation, it is my responsibility to state whether particular matters have come to my attention. BASIS OF INDEPEIYDENT EXATrttNER'S STATEMENT My examination includes a review of the accounting records kept by the chatity and a comparA8on of thc accounts presented wAth those records. It also includes consideration of any urAusual items or disclosures in the accounts and seeking explanations from you as trustses concerning any such matters. The procedures undertakco do not provide all the evidence that would bc rcquired in an audit and consequcntly no opinion is given as to whether the accounts present a Inie and fair view,, and the report 18 limited to those matters set out in the statement below. )F4DEPENDENT EXAMINER'S STATEMENT In connection with my examination, no matter has come to my attention: (l) which gives mc reasotthle cause to belicv¢ that An any mat¢rial respect the requircmcnts: to keep accounting records in accordance witb section 386 of the Companies Act 2006; alld to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Reconunended Practice: Accounting and Reporting by Charities have not been m¢t; or (2) to which, in my opinion, attention should be dTawn in order to enable a proper understanding of the accounts to be reaclLe
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) (¢ontlnued) YEA DED 31 OCTOBER 2022 i[ii No Ind ss F.C.A ba Tewdce BT47
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 OCTOBER 2022 Unrestrlcted Funds Restrlcted Total Funds Funds 2022 Total Funds 2021 INCOMING RESOURCES Incoming resources from generating funds: Voluntary income Investment income Incoming resources from ch1tble a¢tivities 9,995 9,995 14,520 9,676 163,663 173a39 171,463 TOTAL INCOMll¥G RESOURCES 19,672 163,663 183J35 185,984 RESOURCES EXPENDED Charitable activities Governance costs 516 22,406 153,078 960 175,484 960 {179,063) (960) TOTAL RESOURCES EXPENDED (22,406) (154,038) (176,444) (180,023) NET (OUTGOING)ffjYCOMIN G RESOURCES FOR THE YEAR/NET (EXPEIWITUREY INCOME FOR THE YEAR RECONCILIATION OF FUNDS Total fimds brought forward TOTAL FUNDS CARRIED FORWARD (2,734) 9.625 6,891 5.961 6,556 331 6,887 926 3,822 9.956 13,778 6,887 The statement of financial activities includes all gains and losses recognised in the year. ARI income and expenditure derive from continuing activities. The charity has no recognised gains and 108ses other than those included in th¢ results above and thcrefore no s¢parate statement of total recognised gains and losses have been presented. There ts no difference between the net incoming resources for the year stated above and their historic cost equivalents. The statement of financial activities also complies 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 2022 2022 2021 Note FIXED ASSETS Intangible asset Tangible assets 10 8,000 10,793 13,493 CUIUIENT ASSETS Debtors Cash at bank and in hand 12 11,608 18,245 29,853 (18J18) 21,664 6,795 28,459 (12,738) CREDITORS: Amounts falllng due wlthln one year 13 NET CURRENT ASSETS 11,535 15,721 TOTAL ASSETS LESS CUIIRENT LIABILITIES 30,328 (16,550) 13,778 29,214 (22,327) 6,887 CREDITORS: Amounts falling due Ydfter one year NET ASSETS FUNDS Restricted income funds Unrestricted income funds 14 15 9,956 3,822 13,778 331 6,556 6,887 TOTAL FUNDS For the year ended 31 October 2022, the charity was entitled to exemption under Article 257A (3) of the compani (Northern Ireland) Order 1986. No members have required the charity to obtain an audit of its accounts for the year in question in accordance with Article 257B (2). The trustees acknowledge their responsibilities for complying with th¢ requirements of the Companies Act 2006 with respect to accounting records and the preparntion of accounts. These accounts were approved by th¢ mcmbS of th¢ WTt]nlltt¢¢ and authorised for issue on the 30 July 2023 and are signed on their behalf by: Joan Collumb Director Company Registration Numbcr: N1054802 The notes on pagtrs 9 to 13 form part of these accounts.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2022 ACCOUNTll¥G POLICIES Basi$ of accounting The accounts have been prepared under the historical ¢08t convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), and the requirements of the Statement of Recon]mthd Practice 'Accounting and Reporting by chltieS, issued in MaTch 2005 (SORP 2005). Flxed assets All fixed assets are initially recorded at Cost. Deprecfiatlon D¢preciation is calculated so as to writs off the cost of an asset. less its estintea residual value, over the useful economic life of that asset as follows: Equipmcnt over 10 years VOLUNTARY INCOME Unrestrlcted Total Fund8 Total Funds Fund$ 2022 2021 Donatlons Donations 9,995 9,995 14,520 ¥VESTMEIYT INCOME Unrestricted Total Funds Total Funds Funds 2022 2021 Bank interest receivable
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2022 ¥ICOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestrleted Restricted Total Funds Total Funds Funds Funds 2022 2021 Room Rental Victims & Survivors Service CLEAR Schools Counselling Service WHSCT SRS of Mercy- Grant Claudy HC Departtncnt of Communities GSAP Big Lottery CFNI Grant Covid GTants and Funding 7,200 104,900 608 18,228 2,613 3,000 9,188 6,519 5,110 124,498 124.498 4,428 630 13,282 3,308 17,710 3,938 3,869 9,027 7,059 5,491 12,896 7,059 6240 749 998 998 9,600 4,497 9.676 163,663 173,339 171,463 COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE Unrestrlcted Restrieted Total Funds Total Funds Funds Funds 2022 2021 Direct Charitable Activities 22.406 153,078 175,484 179,063 Unrestricted Restricted Total Funds Total Funds Funds Funds 2022 2021 Purchases Wages & Salaries Counselling Facilitators Rent & Rates Light & h¢at Repairs & maintenance Insurance Other motor/travel costs Telbone Other office costs Depreciation Bank Interest & Charges Training Costs Facilitation Sundry Expenses 6962 6,962 54,857 81J35 15,892 2J12 2,407 989 1,080 2,340 5,088 58,903 79,310 19,063 1,686 186 1,074 611 2,227 10 4,748 1,452 2,100 54,857 73,201 15,892 2J12 2,407 989 1,080 2,340 8,134 177 2,700 2,736 177 2,700 2,736 780 917 780 917 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 COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TYPE Activities undertaken Total Funds Total Funds directly 2022 2021 Direct Charitable Activiti¢s 175,484 175,484 179,063 GOVERNANCE COSTS Restrlcted Total Funds Total Funds Funds 2022 2021 A¢¢ountancy fees 960 960 960 NET (OUTGOING)tINCOMING RESOURCES FOR THE YEAR This is stated after Charging: 2022 2021 Depreciation 2,700 4,748 STAFF COSTS AND EMOLUMENTS Total staff costs were as follows: 2022 2021 Wages and salaries 54,857 58,903 54,857 58.903 Particulars of employees: The average number of employees during the year. was &8 follows: 2022 No. 2021 Number of Staff No ¢mployee received remuneration of more than £60,000 during the year. (2021- Nil). 11
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2022 10. INTANGIBLE ASSETS Equipment COST At l November 2021 Additions 8,000 As at 31 October 2022 8,000 NET BOOK VALUE At 31 October 2022 8,000 At 31 October 2021 11. TANGIBLE FIXED ASSETS Equlpment COST At l November 2021 42,104 Addltlons As at 31 October 2022 42,104 DEPRECIATION At l November 2021 28,611 2,700 31,311 Depreciation charge At 31 October 2022 NET BOOK VALUE At 31 October 2022 10,793 13,493 At l November 2021 12. DEBTORS 2022 2021 Trade d¢btors oth debtors 6,225 5J83 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. CREDITORS: Amounts falling due witbill one year 2022 2021 Taxation and social security Bank loans and overdrafts Other edItorS Accruals and deferred income 7930 6,425 3,263 3,050 IOJ88 18J18 12,738 14. CREDITORS: Amounts falllng due after more than one year 2022 2021 Bank loans al overdrafts 16,550 22,327 16.550 22.327 15. RESTRICTED INCOME FUNDS Balance at l Nov 2021 Incoming resources Outgolng resources Balance at 31 Oct 2022 Movement on Restricted 331 163,663 (154,038) 9,956 16. UNRESTIUCTED INCOME FUNDS Balance at l Nov 2021 Incomlng resources Outgolng resources Balance at 31 Oct 2022 General Funds 6,556 19,672 (22,406) 3,822 17. AIYALYSIS OF IYET ASSETS BETWEEN FUNDS Net current Tangible assetsl red assets Oiabilities) Total RestrActed Income Funds: Movement on Restricted Funds Unrestrictsd Income Funds 10,793 (837) 3,822 2.985 9,956 3,822 13,778 Total Funds 10,793