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 examinels report to the members Statement of financial activities (incorporating 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 directors for the purposes of company law. present their report and the unaudited accounts of the charity for the year ended 31 October 2023. REFERENCE ANL D ADMtNISTRATIVE DETALLS Registered Charity name (Company Limited by Guarnntee) Aurora Counselling Services Charity registration number XR 14107 Comp2lly registration number N1054802 Registered otrice 46B Racecourse Road Derry BT48 8DS The trustees The trustees who served the charity during the period were as follows: Terry Dowi]ey (Director) Joan Collumb {Dir¢ctor) Bronagh Mcmonagle (Secretary) John Kelly (Director) STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document Aurora Counselling Services is a company limited by guarantee and a¢oq)ted as charitable by HMRC under reference XR 14107. The company was incorporated on 19th April 2005. The company was established under a 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 contribute an amount not exceeding £ l in the event of the company being wound up. Recruitment and Appointment of the Trustees Und¢r the r¢quirements of the Memorandum and Articles of Association unless otherwise determined by the company in General Meeting the number of Trustees shall not be less than four. Trustees 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 Trustees give their time voluntarily and received no benefits from the charity.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT ( continued) YEAR ENDED 31 OCTOBER 2023 ORJECTIVES AND ACTIVITXES Aurora Counselling Services is a not-for-profIt organisation committed to making a positive difference in the community. The company is estsblished to relieve suffering and distress and advance ¢du¢ation among people in Dery and the surrounding area without distinction of age, religion, sex. or political opinion, and in particular to provide counselling and support services to people in need. While committed to providing professional quality advice services to clients, our primary goals are social improvement. We aim to make a difference by: l. Generating income to invest in future community regeneration. 2. Providing a high-quality local service to the community. We deliver a variety of therapeutic services to adults, teenagers and children presenting with emotional and mental wellbeing dilriculties. We offer counselling, cognitive behavioural therapy, psychotherapy, complementary therapies, lif¢ coaching and personal development programmes. ACHKEVEMENTS AND PERFORMANCE During year end Oct 2023 Aurora provided talking therapies and wellbeing services to 122 adults and 51 children and young people supported by funding from the Victims and Survivors S¢rvice and contracts with schools and GP'S. Aurora also worked in partnership with Kidz Playtim¢ CIC to d¢liv¢r a range of play based learning programmes 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 r¢¢eived from the PHA small grants fund administered by the CLEAR project and by social support funding from the Victims and Survivors Service. This work has facilitated the development of stronger links between Aurora and young families across the city and has helped make our work more visible to aid ease of access and referral to our therapeutic services. Additionally, we also piloted the delivery 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 as we seek to expand our service model and develop a more family centred focus. RISK MANAGEMENT Th¢ Trustees have a risk management strategy which ¢onsists of establishing a system of identifying risks and mitigating such risks. The Trustees are aware of the major risks to which the charity is exposed. Where appropriate, systcms of procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised through the procedures for authorisation of all transactions and projects. The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (continued) YEAR ENDED 31 OCTOBER 2023 FINANCIAL REVIEW Total incoming resources for the year were £183,902 of which approximately 990/0 w&s generated from grants and the provision of counselling services, 10/0 from voluntary donations and 00/0 from other resources, Total resources expended by the charity were £174,478. Approximately 990/0 of this was expended on direct charitable activities 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 tnistees 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. users, well- being and general charitable work in jeopardy. The trustees have established a reserves policy to ensure the stability of the mission, programme, employment, and on-going operations of the charity. Free reserves are defined by the trustees as those funds freely available for use as the charity so detennines and thereby excludes any restricted or designated funds. A fomal policy on reserves has been agreed by the trustees which stipulate that reserves be maintained at a level which ensures that the charity's core activity could continue during a period of unforeseen difficulty. A proportion of reserves are maintsined in a readily realisable form. The trustee's policy is that the amount of free reserves should reflect three months expenditure plus any additional core costs. Based on 2022123 expenditure (excluding depreciation) of £172,320 that amount would be £43,080. Free reserves as at 31 st October 2023 are £ l 9,820. The trustees continue to striv¢ 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. In the short terni, the trustees have also considered the extent to which existing activities and expenditure should be curtailed, should circumstances arise.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT(contlnued) YEAR ENDED 31 OCTOBER 2023 STATEMENT OF TRUSTEES, RESPONSIBILITIES Th¢ Trustees are responsible for preparing the Trustees, Report 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 Trustees must not approv¢ 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 funds for that period. In preparing the financial statements appropriate accounting policies have been used and applied consistently, and reasonable and prudent judgements and estimates have been prepared on the going concern basis and in accordan¢e with applicable Accounting Stsndards. In preparing these financial statem¢nts, the Trustees are required to: l. Select suitable accounting policies and then apply them consistently. 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 is inappropriate to assum¢ that the charity will continue on that basis. The trustees are responsible for keeping adequate records that comply with section 3 86 of the Act and for preparing fInancial stat¢ments which give a true and fair view of the of the state of affairs of the charity as at the end of the financial year and of its incoming resources application of resourc¢s, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and otherwise comply with the quir¢m¢ntS of the Companies Act 2006 relating to financial statements, so far as applicabEe to the charity. INDEPENDENT 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 2023 I report on the accounts of the charity for the year ended 31 October 2023 which are set out on pages 7 to 13. RESPECTIVE RESPONSIBILITIES 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 that 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 examination, it is my responsibility to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMll¥ER'S STATEMENT My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view,, and the r¢port is limit¢d to thos¢ rnatters set out in the statement lOw. INDEPEIYDENT EXAMINER'S STATEMENT In connection with my examination, no matter has Come to my attention: ( l ) which giv¢s m¢ aSOnable 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, comply with the accounting requirements of section 396 of the Companies Act 2006 and with thc methods and principles of the Ststement of Recommended Practice: Accounting and Reporting by Charities have not been (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) (continued) YEAR DED 31 OCTOBER 2023 Noel Inde 8Co De BT47 iner rrace
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 OCTOBER 2023 Unrestricted Funds Restricted Funds Total Funds 2023 Total Funds 2022 Note INCOMING RESOURCES Incoming resources from generating funds: Voluntary income Investment income Incoming resources from charitsbl¢ activities 1,570 1,570 9,995 10,575 171,754 182J29 173.339 TOTAL INCOMING RESOURCES 12,148 171,754 183,902 183,335 RESOURCES EXPEINDED Charitable activities Governance costs 516 12,588 160,930 960 173,518 960 (175,484) (960) TOTAL RESOURCES EXPENDED (12,588) (161,890) (174,478) (176,444) NET (OUTGOINGYINCOMIIY G RESOURCES FOR THE YEAR/NET (EXPENDITURE)I INCOME FOR THE (440) 9,864 9,424 6,891 RECONCILIATION OF Totsl funds brought forward TOTAL FUNDS CARRIED FORWAIID 3,822 9,956 13,778 6,887 3J82 19,820 23,202 13,778 Th¢ stat¢ment of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The charity has no reCOlSed gains and losses other than those included in the results above and ther¢fore no separate statement of total recognised gains and losses have been presented. There is no difference between the net incoming resources for the year stated above and their historical cost equivalents. The statement of financial activities also complies with the requirernents for an income and expenditure account under the Companies Act 2006.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2023 2023 2022 Note FIXED ASSETS Intangible asset Tangible assets 10 11 8,000 8,774 8,000 10,793 CURRENT ASSETS Debtors Cash at bank and in hand 12 8,883 29,715 38,598 (20,181) 11,608 18,245 29,853 (18,318) CREDITORS: Amounts falling due within one year 13 NET CURRENT ASSETS 18,417 11,535 TOTAL ASSETS LESS CURRENT LIABILITIES 35,191 30,328 CREDITORS: Amounts falling due after one year NET ASSETS {11,989) 23202 (16,550) 13,778 FUIYDS Restricted income fund5 Unrestricted income funds 14 15 19,820 3J82 9,956 3,822 13,778 TOTAL FUNDS 23,202 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 charity to obtsin an audit of its accounts for the ycar in question in accordance with Article 257B (2). The trustees acknowledge their responsibilities 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 authorised for issue on the 6th August 2024 and are signed on their behalf by: Joan Collumb Director Company Registration Number: N1054802 The notes on pages 9 to 13 fomi part of these accounts.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 ACCOUNTING POLICIES Basis of accounting The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), and the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities, issued in March 2005 (SORP 2005). Fixed assets All fixed ass¢ts are initially recorded at cost. Depreciation Depreciation is calculated so as to write off the cost of an asset. less its estimated residual value, over the useful economic life of that asset as follows: Equipment over 10 years VOLUNTARY llYCOIVLE Unre$tricted Total Funds Total Funds Funds 2023 2022 Donations Donations 1,570 1,570 9,995 ESTMENT ¥coLvIE Unrestricted Total Funds Total Funds Funds 2023 2022 Bank interest receivable
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Restricted Total Funds Total Funds Funds Funds 2023 2022 Room Rental Victims & Survivors Service CLEAR Schools Counselling Service WHSCT Claudy HC Department of Communities GSAP Big Lottery CFNI Grant Covid Grants and Funding 124,569 6,550 19,070 180 15,820 124,569 6,550 25,430 210 19,210 124,498 6,360 30 3,390 17.710 3,938 12,896 7.059 6,240 795 5,565 6,360 998 10,575 171,754 182,329 173,339 COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE Unrestricted Restricted Total Funds Total Funds Funds Funds 2023 2022 Direct Charitable Activities 12,588 160,930 173,518 175,484 Unrestricted Restricted Total Funds Total Funds Funds Funds 2023 2022 Purchases Wages & Salaries Counselling Facilitators Rent & Rates Light & h¢at Repairs & maintenan0¢ Insurance Other motor/travel costs Telephone Other office costs Depreciation Bank Interest & Charges Training Costs Facilitation Sundry Expenses 2,794 2,794 57,748 75,125 13,500 2,545 4,936 1,058 1,051 4,172 475 2,158 2,578 6,962 54,857 81J35 15,892 2J12 2,407 989 1,080 2J40 177 2,700 2,736 57,748 71 J70 13500 245 4,936 1,058 1,051 4,172 3,755 475 2,158 2,578 505 323 4,550 5,055 323 780 917 12,588 160,930 173,518 175,484 10-
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 COSTS OF CHAIUTABLE ACTIVITIES BY ACTIVITY TYPE Activities undertaken Total Funds Total Funds directly 2023 2022 Direct Charitsble Activities 173,518 173,518 175,484 GOVERNANCE COSTS Restricted Total Funds Total Funds Funds 2023 2022 Accountancy fees 960 960 960 NET (OUTGOING)/INCOMING RESOURCES FOR THE YEAR This is stated after charging.. 2023 2022 Depreciation 2,158 2,700 STAFF COSTS AND EMOLUMENTS Total staff costs were as follows: 2023 2022 Wages and salaries 57,748 54,857 57,748 54,857 Particulars of employees: The averagc number of cmployees during the year, was as follows: 2023 2022 Number of Staff No employee received remuneration 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. tNrANGIBLE ASSETS Equipment COST At l November 2022 8,000 Additions As at 31 October 2023 8,000 NET BOOK VALUE At 31 October 2023 8,000 8,000 At 31 October 2022 11. TANGIBLE FIXED ASSETS Equipment COST At l November 2022 42,104 Additlons 139 As at 31 October 2023 42243 DEPRECIATION At l November 2022 31,311 2,158 33,469 Depreciation charge At 31 October 2023 NET BOOK VALUE At 31 October 2023 8,774 10.793 At l November 2022 12. DEBTORS 2023 2022 Trade debtors Other debtors 5,000 3,883 6,225 5,383 8,883 11,608 AURORA COUNSELLING SERVICES -1X-
(COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2023 13. CREDrroRS: Amounts falling due witbin one year 2023 2022 Taxation and social security Bank loans and overdrafts Other creditors Accruals and deferred income 9,796 7,930 IOJ87 10,389 20,181 18,318 14. CREDITORS: Amounts falling due after more than one year 2023 2022 Bank loans and overdrafts 11,989 16,550 11,989 16,550 15. RESTIUCTED llYCOME FUNDS Balance at l Nov 2022 Incoming resources Outgoing resources Balance at 31 Oct 2023 Movement on Restricted Funds 9,956 171,754 (161,890) 19,820 16. UNRESTRICTED INcOlE FUNDS Balance at l Nov 2022 Incoming resources Outgoing resources Balance at 31 Oct 2023 General Funds 3,822 12,148 (12.588) 3a82 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Net current Tangible assetsl fixed assets (liabilities) Total Restricted Income Funds: Movement on Restricted Funds Unrestricted Income Funds 8,774 11,046 3J82 19,820 3,382 23,202 Total Funds 8,774 14,428