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 reCO￿lSed 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
2￿45
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 INcOl￿E 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