COMPANY REGISTRATION NUMBER N1054802 AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS 31 OCTOBER 2024 Charity Number XR 14107
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS YEAR ENDED 31 OCTOBER 2024 CONTENTS PAGE Trustees, annual report Independent examiner's 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 2024 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 ¢nd¢d 31 October 2024. REFERENCE AM) ADMINISTRATIVE DETAILS Registered Charity name (Company Limitsd by Guarantee) Aurora Counselling Services Charity registration number XR 14107 CompaDy registrntion number N1054802 Registered oifice 46B Racecourse Road Derry BT48 8DS The trustees The trustees who served the charity during the period were as follows: Teny Downey (Director) Joan Collumb (Chairperson) Bronagh Mcmonagle (Secretary) John Kelly (Treasurer) STRUCTURE, GOVERNANCE AI¥D MANAGEMENT Governing Document Aurora Counselling Services is a company limited by guarantee and accepted as charitable by HMRC under reference XR 14107. The company was incorporat¢d 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 evcry member of the compaDy undertakes to contribute an amount not exceeding £1 in the ¢vent of the company being wound up. Recruitment and Appointment of the Trustees Under the requirements of the Memorandum and Arti¢l¢s of Association unless otherwise deterniined 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 (contlnued) YEAR ENDED 31 OCTOBER 2024 OBJECTIVES AND ACTIVITIES Aurora Counselling Services is a not-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 Derry and the surrounding area without distinction of age, religion, Se 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 emotionaI and mental wellbeing difficulties. We offer counselling, cognitive behavioural therapy, psychotherapy, complementary therapies, life coaching and personal developrnent programmes. ACHIEVEMENTS AND PERFORMANCE The year 202312024 continued with the pattern of incrcasing demand across all demographics and enhanced Complexity of referrals often meaning longer attendance periods within all services. During the year Aurora delivered talking therapies and complementary therapies to 120 adults, 30 childrenl teens and 4 families with a further 56 individuals accessing play based emotional wellbeing programmes and workshops facilitated by funding provided by the Victims and Survivors service . Following on from 202212023 Aurora was once again awarded funding from the PHA small grants fund administered by the CLEAR project to build upon leaming from the previous year. Through this grant we delivered 3 Power of play programmes to preschoolers and their parents, 2 power of play programmes to young priinary school age children (4 years to 6 years) and their parents and a range of workshops to parents only covering various topics. In total we worked with 91 individuals. The project was highly praised by all who attended and acted as a natural and organic referral pathway for families in need of additional support within therapeutic services. Throughout the year we continued to work in partnership with schools and GP surgeries, providing counselling within these settings, to improve accessibility to talking therapies. In total we worked with 12 schools across the city supporting 55 children and teenagers and a further 28 patients within the Claudy GP practice. In 2024 we fonrled a new collaborative partnership with Culmore Community Partnership to provide play and child therapy from their new community centre for local children living in the area. The pilot worked very well, and plans are afoot to utilise the Culmore fort as an emotional wellbeing hub following renovation works. This will further increase the support that is available for the local community. Year 2023124 was a busy year that has seen Aurora strengthen working practices and referrals both in house and with the local community. This is a trend we intend to continue to build upon as we seek to offer individuals help with their emotional and mental health. RISK MANAGEMENT The Trustees have a risk management strategy which Consists 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 appropriale, systems 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 charÈty is exposed and are satisfied that systems are in place to rnitigate exposure.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (continued) YEAR ENDED 31 OCTOBER 2024 FINANCIAL REVIEW Total incoming resources for the year were £173,814 of which approximately 950/0 was generatsd from grants and the provision of counselling services, 50/0 from voluntary donations and 00/0 from other resources. Total resources expended by the charity were £186,519. Approximately 9/0 of this was expended on direct charitable activities and l % on governance costs. The balance on total funds at the year-end was £1 0,497 of which £6,568 were unrestricted in nature, and £3,929 were restricted. Reserves Policy The trustees 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 th¢ charity so determines and thereby excludes any restricted or designated funds. A fom]al 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 maintained in a readily realisable forn). The trustee's policy is that the amount of free reserves should reflect three months expenditure plus any additional core costs. Free reserves as at 31 st October 2024 are £6,568. The trustees continue to strive to build a general level of reserves in a¢¢ordance with their policy so that they will be able to continue the current activities of the charity. In the short tern), the trustees have also considered the extent to which existing activities and expenditure should b¢ curtailed, should circumstances arise.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT { conlinued) YEAR ENDED 31 OCTOBER 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees are responsible for preparing the Trustees, Report and the financial ststements 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 approve the financial statements unless th¢y 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 judgeincnts and estimates have been prepared on the going concern basis and in accordance with applicable Accounting Standards. In preparing thes¢ financial statements, the Trustees ar¢ 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 Prepare Financial Statements on th¢ going concern basis unless it is inappropriate to assume that the charity will continue on that basis. The trustees are responsibl¢ for keeping adequate records that comply with section 3 86 of the Act and for preparing financial statements which give a true and fair view of the of the stat¢ of affairs of the charity as at the end of the financial year and of its incoming resources application of resources, including its income and expenditure, for the financial y¢ar in accordance with the requirements of s¢ctions 394 and 395 and otherwise comply with th¢ requirements of the Companies Act 2006 relating to financial statements, so far as applicable 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 Sign¢d on b¢half of th¢ trust¢¢s 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 October 2024 which are set out on pages 7 to 13. RESPECTtVE RESPONSIBILITIES OF TRUSTEES AND EXAMllgER The trustees (who are also the directors of Aurora Counselling Services (Company Limited by Guarantee) for the puOseS 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 ¢ligible for independent examination, it is my responsibility to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'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 pro¢¢dures 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 vi¢w', and the report is limited to those matt¢rs set out in th¢ stat¢m¢nt below. INDEPENDEI¥4T EXAMINER'S STATEMENT In connection with my examination, no matter has come to my attention: (l) which gives me reasonable cause to believe that in any material respect the 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 the methods and principles of the Ststemcnt 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 ENDED 31 OCTOBER 2024 Noel Crossan F.C.A Independent examiner 8 Columba Terrace Derry
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 OCTOBER 2024 UDrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 Note INCOMING RESOURCES Incoming resources from generating funds: Voluntary income Investment income Incoming resources from charitable activities 7,646 16 7,646 16 1570 9J86 156,766 166,152 182,329 TOTAL INCOMING RESOURCES 17,048 156,766 173014 183.902 RESOURCES EXPENDED Charitable activities Governance costs 516 13,862 171,697 960 185059 960 173,518 960 TOTAL RESOURCES EXPENDED (13062) (172,657) (186,519) (174,478) NET (OUTGOll¥G)IINCOMll¥ G RESOURCES FOR THE YEARINET (EXPENDITURE)I INCOME FOR THE YEAR RECONCILIATION OF FUNDS Total funds brought forward TOTAL VUNDS CARRIED FORWARD 3,186 (15,891) (12,705) 9,424 3J82 19,820 23202 13,778 6,568 3,929 10,497 23,202 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The charity has no recognised gains and losses other than those included in the results above and therefor¢ 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 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 Note FIXED ASSETS Intangible asset Tangibl¢ assets 10 11 8,000 6.615 8,000 8,774 CURRENT ASSETS Debtors Cash at bank and in hand 12 18.706 2,786 21,492 (18,161) 8,883 29.715 38,598 (20,181) CREDITORS: Amounts falling due within one year 13 NET CURRENT ASSETS 3,331 18,417 TOTAL ASSETS LESS CURRENT LIABILITIES 17,946 35,191 (11,989) 23,202 CREDITORS: Amounts falling due after one year NET ASSETS 14 (7,449) 10.497 Restricted income funds Unrestricted income funds 16 16 3,929 6,568 10,497 19,820 3,382 23,202 TOTAL FUNDS For the year ended 31 October 2024, the charity was entitled to exemption under Article 257A (3) of the Companies (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 the requirements of the Companies Act 2006 with respect to accounting records and the pr¢paration of accounts. These accounts w¢re approved by the members of the committee and authorised for issue on the 6, August 2024 and are signed on their behalf by: 30108/2025 Joan Collumb Director Company Registration Number: N1054802 The notes on pages 9 to 13 form part of these accounts.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 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 fix¢d assets are initially recorded at cost. Depreciation Depreciation is calculated so as to write off the cost of an asset, less its ¢stimated residual value, over the useful economic life of that asset as follows: Equipment over l O years VOLUNTARY INCOME Unre$tricted Total Funds Total Funds Funds 2024 2023 Donations Donations 7,646 7,646 1,570 YVESTMENT llYcoiwiE Unrestrieted Total Funds Total Funds Funds 2024 2023 Bank interest receivable 16 16
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Funds Restricted Total Funds Total Funds Funds 2024 2023 Room Rental Victims & Survivors Service CLEAR Schools Counselling Service WHSCT Claudy HC Department of Communities GSAP Culmore Partnership CFNI Grant Covid Grants and Funding 116,858 2,760 19,070 116,858 2,760 24,834 124,569 6,550 25,430 210 19,210 5,764 1,620 7,560 9,180 1,002 1,000 7,018 3,500 8.020 4,500 6,360 9,386 156,766 166,152 182,329 COSTS OF CHARITABLE ACTIVITIES BY FUI¥D TYPE Unrestricted Restricted Total Funds Total Funds Funds Funds 2024 2023 Direct Charitable A¢tivities 13,862 171,697 185,559 173.518 Unrestricted Restricte Total Funds Total Funds Funds d Funds 2024 2023 Purchases Wages & Salaries Counselling Facilitators Rent & Ratss Light & heat Repairs & maintenance Insurance Other motor/travel costs T¢l¢phon¢ Other office costs Depreciation Bank Interest & Charges Training Costs Facilitation 3,443 3,443 63,737 95,144 3,172 2,375 100 941 1,390 3,136 375 2,158 1,820 2,794 57,748 75,125 13,500 2,545 4,936 1,058 1,051 4,172 475 2,158 2,578 63.737 90?87 3.172 2J75 100 941 lJ90 3,136 4,757 375 2,158 1,820 716 6,459 7,175 5,055 Sundry Expenses 593 593 323 13,862 171.697 185,559 173,518 10-
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 COSTS OF CHARITABLE ACTIVITIES BY ACTIVITY TTrTE Activities undertaken Total Funds Total Funds directly 2024 2023 Direct Charitable Activities 185,559 185,559 173,518 GOVERNANCE COSTS Restricted Total Funds Total Funds Funds 2024 2023 Accountsncy fees 960 960 960 li NET (OUTGOING)IINCOMtNG RESOURCES FOR THE YEAR This is statsd after charging: 2024 2023 Depreciation 2,158 2,158 STAFF COSTS AND EMOLUMENTS Total staff costs were as folloiys: 2024 2023 Wages and salaries 63,737 57.748 63,737 57,748 Particulars of employees: The average number of employees during the year, was as follows: 2024 No. 2023 Number of Staff No employee received remuneration of more than £60,000 during the year. (2023 - Nil). 11
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 10. tNTANGIBLE ASSETS Equipment COST At l November 2023 8,000 Additions As at 31 October 2024 8,000 NET BOOK VALUE At 31 October 2024 8,000 At 31 October 2023 8,000 11. TANGIBLE FIXED ASSETS Equipment COST At l November 2023 42,243 Additions As at 31 October 2024 42243 DEPRECIATION At l November 2023 33,469 Depreciation charge At 31 October 2024 2,159 35,628 NET BOOK VALUE At 31 October 2024 6,615 At l November 2023 8,774 12. DEBTORS 2024 2023 Trade debtors Other debtors 18,706 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. CREDITORS: Amounts falling due Jvithin one year 2024 2023 Taxation and social security Bank loans and overdrafts Other creditors Accruals and deferred income 6,967 9,796 11,195 10,387 18,161 20,181 14. CREDITORS: Amounts falling due after more tban one year 2024 2023 Bank loans and overdrafts 7,449 11,989 7,449 11,989 15. RESTRICTED INCOME FUNDS Balance at l Nov 2023 Incoming resources Outgoing resources Balance at 31 Oct 2024 Movement on Restrict Funds 19.820 156,766 (172,657) 3,929 16. UNRESTRICTED INCOME FUNDS Balance at 11¥4ov 2023 Incoming resources Outgoing resources Balance at 31 Oet 2024 General Funds 3J82 17,048 (13062) 6,568 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Net current Tangible assets/ rixed assets (IAabilities) Total Restrlcted Income Funds: Movement on Restricted Funds Unrestricted Income Funds 6,615 (2,686) 6568 3,929 6,568 10,497 Total Funds 6,615 3,882