COMPANY REGISTRATION NUMBER N1054802 AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS 31 OCTOBER 2025 Charity Number XR 14107
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) ACCOUNTS YEAR ENDED 31 OCTOBER 2025 CONTENTS PAGE Trustees, annual report Independent examinerfs report to the members Statement of financial activities {incotporating 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 2025 The trustee& who ar¢ also director5 for ihe purposes of company law, present th¢ir report and the unaudited a¢¢ounts of the charity for the year ended 31 October 2025. REFERENCE AI¥D ADMINISTRATIVE DETAIIS Registered ebarity name (Company Limiicd by Guarantce) Charity registrntion number Aurord Counselling ServiLYS XR 14107 Company registration number N1054802 Registered office 46B Racecoursc Road Deryy BT48 8DS The trustees Thc truste¢s who served the chartty during the peri1 were as follows: Terry Downey (Dire¢tor) Joan Collumb (Chairperson) Bronagh Mcmonagle (Se£retary) John Kelly (Treasurer) STRucfuRE, GOVERNANCE AND MANAGEMENT Governing Doeum¢nt Aurora Counselling S¢rYi¢es is a company limited by guarantee and accepted as charitable by HMRC under reference XR 14107. The company was incorrK)rnted on 19th April 2005. The company was est2blished under a Mcmorandum of AS)¢[all0n which established the objects and powers of the company and is govemed by its Articlcs of Ass(*iation. The liability of members is limited in that every member of the company undertakes to contribute an amount not ¢xceeding £1 in the event of the mpany being woutEd up. RecThitment and Appointment of the Trustees Undcr the requirements of the MeTnordndum and Articles of Association unless otherwise detemin¢d by the company in General Meeting the number of Trustees shall not be less than four. l rnstees are elected to serve only until the next Annual Genernl Meeting ai which they shall the be eligible for re- election. All meMr$ of the Board of Trustees give their lime voluntarily and received no benefits from th¢ Qhariry.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT (corttinued) YEAR ENDED 31 OCTOBER 2025 OWECTNES AND ACTivrriES Aurora Counselling Services is a noi-for-profit organisaiion commilled to making a positive difference in the community. Th¢ company is c5tablishcd io lieVe suffering 2nd distress and advance education among r£ople in Derry and the surrounding area without distlnclion of age. religion, sex or political opinion, and in particular to provide counselling 2nd support services to people in need. While commilled to providing professional qua]ity advice services to clients. our primary goals ar¢ sociat improvement. W¢ aim to make a difference by.. l. Generaiing income to invest in fure commuiiity iegeneration. 2. Providing a high-quality local service 10 th¢ community. We deliver a variety of therdpeutic service5 lo adult& teenagers and children presenting M'ith emotional and menial wellbeing difficulties. We offer Counsellin cognilive khaviournl therapy. psy¢hotherapy, compl¢menw therapie5: life coaching and personal development programtnes. ACHIEVKMENfs AND PERFORMANCE During the year ended 31 October 2025, Aurora Counselling continued to provide ac¢essibl¢ counselling, therdpeutic and wellbeing services to adults, children, young people and families across Derry and surrounding communities. The charity maintained ils cstablishcd services while developing new partnerships and approaches to improve access to thernpeutie support. Our principal funder, the Victims and Survivors Servlce (VSS). continued to support a significant programme of trauma-infomi¢d therapcutic provision. Up to 31 March 2025, Aurora provided talking therapics to 98 adults and 21 children and young people. complementary thernpies to 39 clients, and family therapy lo 6 families through the Families Together pilot. Between April and the end of tober 2025, a further 60 clients cngag¢d across Aurorn's Vss-funded services. Alongside individual and family interventions, Aurord deliVed groupwork and wellbcing progrdmmes focused on areas including traumi the nervous system and family wellness. Our esthblished 5chools-based counselling service. no in its 15th j'ear, operated across I I schools in Derry City, providing play iherdpy and talking ihcrnpies to 40 children and young people during thc accounting year. Demand remained signiflcant, with an increase in refemils relatiTtg particularlj to anxiety. and bullying. reinforcing the tmporlance of accessible and consisteni early-intervenlion support for children and voung people. Aurora continued its commitment to improving access within rurdl communiti¢s. Working in partnership with local GPS and operdting from Claudy Health Centre, the charity delivered 130 CBT sessions to 18 individuals from the Claudy and Feenv communities. DeliverÈng therapy within a local primary-care setting reduces barriers assoriated with trdv¢I and supports appropriate liaisott and collaborative workittg w'ith other health professionals. In Scptember 2025, Aurora furth¢r developed its rurdl provision ihrough a new pilot partnership with Roe Valley Therapy Centre, introducing weeklv talking iherdpies in Ltmavady. This iniTiative is intended to improve local access to counselling and reduce the necd for individuals to travel to Deny for therdpeutic support. Through our partnership with Culmore Community Partnership, Aurora provided weekly counselling for children and young people under 18, suptK)rtTT]g 8 children and young people during thc accounting year. The opening of the reSt0d Culmore Fort also provides oprtunItieS to d¢velop ¢motional wellbeing, therapeutic and community-ba5ed activiti¢s within a uniqu¢ local setting.
The charity continued to strengthen ils partnehIPs, leadership and wider community engagement. Aurora's Manag¢r, Francesca Kelly, participated in Holvwell Trust's Leadership Collectiv¢, creating opportunities for cross-se¢ior collaboration, shared leatning and engagement with key institutions and deci5ion-makers on issues affecting Derry and th¢ wider North Wesi. Aurora also benefited from the g¢ncrous gift of a new wcbsite. improving the charity's digital presence and providing a more accessibl¢ route for individuals, famili¢s. professionals and partner organisations to learn about our services and conrkect with appropnatc support. Overall. the Tnjstees are satisfied that Aurord continued to make strong progress against its charitable objectives during the year. The charitv combined substsntial direct thernpeutic delivery with early intervention, rurdl outreach, partnership working and service d¢v¢lopmenL while continuing to respond io emerging needs '7th1n the communitie5 It serve5. IUSK TrL4NAGEMENT The Trustees have a risk management strategy whi¢h consists of establishing a system of identifying risks and mitigating such risks. The Trustees are aware of ihe major risk5 to which the charity is exposed. Where appropriate. systems of procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised through the procedures for authori5ation of all transactions and projects. The Trustees have assessed the major risks io which the charity is extK)sed and art satisfied that systems att in place to mitigate exposure.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT(continwdJ YEAR ENDED 31 OCTOBER 2025 FINANCIAL REVIEW Total incomtng r¢sources for the y¢ar w¢re £223,679 of whi¢h kpproximat¢ly 94Yf• was generdted from grnnts and the provision of ¢ounselling service& 60/0 from voluntary donaiions and OO/& from othcr resourccs. Total resources eApended by the ¢harity ere £196,464. Approximately 9/0 of this wa5 expeETrded on dircct charilablc activitiC5 and l Tr/0 on gov¢rnanc¢ ¢051s. Th¢ balantt total funds al th¢ year-end was £37,712 of which £15,629 M'ere unrestricted in nature, and £22:083 were restrictcd. Reserves Policy The trustees consider it prud¢nt to hold monies in reserve in the event that unfo$¢en circumstsnces should lead to fittancial difficulties which might put the future of its employment capacity., users, well_ being and general charilable work in jeopardy. The trustees have established a serV¢S policy to ¢Eisur¢ th¢ stsbility of th¢ mission, prograEnme. etnployTnenL and on-going 0rationS of the charity. Fr¢¢ r¢serv¢s ar¢ defined by the trustees as those fijnds freelv available for use as the chwity SO determines and ttrtereby excludes an! restricted or designated funds. A fom)al ]x)licy on reserves has been agreed by the trustees 'hich stipulate that reserves be maintained at a level which ensures that the charity's core activiry could continue during a period of unforcsccn difficulty. A proportion of reserves a maintained in a readily realisable forn). The trustee's wlic) is that the amouni of free reserves should reflect thr months ¢xp¢nditur¢ plus an>. additional costs. Free reserves as at 31 st Octokr 2025 att £15.619. The trustees continue io strive to build a genernl level of reserves in accordance with their policy so ihai they will be able io continue ihe current activities of the charity. In th¢ short tem, 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 {¢MIknu¢ YEAR ENDED 31 OCTOBER 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees are reswnsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and Tegulations. Charity Law requires the Trllstees to prepare financial statements for each financial year. Under that law the Trusiees have ¢le¢ted to pffpare the financial stat¢m¢nts in a¢¢ordance with United Kingdom Generally Accepted Accounting Practice (Uniied Kingdom Accounting Standards and applicable law) and with the Statemeni of Recommended Prnetice "Accounting and Reporting by Charities" Under the relevant legislation the Trustees must not approve the financial statements unless they are satisfied that they gtve a true and fair view of the state of affaiT5 of the chartty and in the net movement in ndS for that period. In preparing the financial statements appropriate accounting policies have been used and applied consistenilv, and reasonable and prudenijudgements and estimates have been prepared on the going concern basis and in accordance with applicable Accounting Standards. In preparing these financial staiemenl& the Trustees are required to.. l. Select suitable accounting policie5 and then apply them consistently. observe the methods and principles in the applicable Charilies SORP 3. Make judgements and accounting estimates that are reasonable and prudent; and Pr¢pare Financial Statcwnents on the going concern imsis unless it is iJ]appropriate to assume that the charity will continue on that basis. The trustees are responsible for keeping adequate records that comply wilh section 386 of the Act and for prcparing financial statements h7¢h give & true and fair view of the of the stat¢ of affairs of the charity a5 at the ¢nd of Ihc financial y¢ar and of its incoming resources application of resources. including its income and expettditure, for the financial year in accordance with the requirements of sections 394 and 395 and othetTrvise ¢omplJ with the requir¢ments of the Companies Act 2006 relating to financial statements, so far as applicable to the charity- INDEPENDEwf EXAMINER Noel Crossan F.C.A has been re-apw>inted as inderKndent examiner for the ensuing year. Registsr otTice: 46B Racecourse Road Derry BT48 8DS sign on behalf 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 2025 I rewrt on the accounts of the charity for the year ended 31 Cktober 2025 which are set out on pages 7 to 13. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AIYD EXAMINER The tswslees (who are also the directors of Aurora Couns¢lling SeTh'ices (Cotnpany Limited by Guarantee) for ihe purposes of companj law) are resw)nsible for the prepafdlion of the accounts. The trustees Consider that an audit is not required for thi5 year and thai an tndependent examination is needed. Having satisfied myself that the charity is not subjcct to audit under company law and is eligible for ind¢pendettl examination. it is my restxTrnsibility to state whether particular matters hav¢ come lo my attention. BASIS OF INDEPENDENf EXAMINER'S STATEMENr My examination includes a review of the accounting COrdS k¢0 by the charlty and a comparison of the accounts presenicd with those records. li also includes consid¢ration of any unusual items or disclosures in the accounts and seeking ¢xplanaiions from you as trustees ¢oncen)ing any such matters. Th¢ proc¢dures undertaken do not provid¢ all the evidence that would b¢ required in an audit and consequently no opirEion is given as to whethcr the accounts present a 'true and fair view,, and the report is limited to those m2tters set out in the statemen¢ below. INDEPEEWENT EXAMINER'S STATEMEiYr In connection with my exatnination. no matter has come to my attention= ( l) which gives me reasonable ¢ause to believe thal in any material respect the requirements". to keep ac¢ounting r¢¢ords in a¢¢ordanee wtih section 386 of the Companies Act 2006. and to prepxre accounts which Mccord WTth the 2¢counting records. comply w'ith the accounting requirements of sectron 396 of the Companies Act 2006 and with the m¢th(xls and principles of the Statement of Recommended Practice: Accounlfftng and Rewrting by Charities have not been met; or (2) to which, in Tlly opinion, attention should be drdwn in order to enable a proper Und¢tandIng of the accounts to b¢ reached.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) (tontinuedj DED 31 OCTOBER 2025 an F.C.A ent examiner lumba Terrace D¢ 76JT
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 OCTOBER 2025 Unrestricted Funds Restrtcted Funds Totsl Fundy 2025 Totsl Funds 2024 INcoMtNG RESOURCES Incoming resourees from generttting funds= Voluntary income Investmcnt income Incoming SoUrceS from charitable activitics 4,680 14 4,680 14 7.646 16 210J22 223.679 166,152 TOTAL INCOMING RESOURCES 13J57 210J22 223,079 173,814 RESOURCES EXPENDED Charitable activities Governane¢ costs 516 4396 191208 960 195504 185,559 960 TOTAL RESOURCES EXPENDED (4J96) (192,168) (196,464) (186.519) NET (OUTGOINGYINCOMIN G RESOURCES FOR THE YEAWNET (EXPF.NDITURE)I INCOME FOR THE YEAR RECONCILIATION OF FUNDS Tolal funds broughi forward TOTAL FUNDS CARIUED FORWARD 9.061 18,154 27215 (12.705) 3,929 10,497 23,202 15,629 22,083 37,712 10,497 Thc statement of financial activities includes all gains and losses recogni5cd in the year. All income and expenditure deriv¢ from continuing aclivitl¢5. The charity has no rccognised gains and losses other ihan thosc included in the results abuye and therefore no separdte statement of total recognised gains and losses have been presented. There is no difference bctween the net incoTning resources for the year stated al)ove and their historical cost equivalents. The statement of financial activities also complies with th¢ rcquirements for an in¢oTll¢ and expellditure account under the Companies Act 21Kl6.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION 31 OCTOBER 2025 2025 2024 FIXED ASSETS Intangible asset Tangible asse 10 11 8.000 5,292 8,000 6,615 CURRENT ASSETS Debtors Cash at bank and in hand 12 6,464 29.734 18.706 2.786 36.198 (4,984) 21,492 (18,161) CREDITORS: Amounts fallillg due within one year 13 NET CURRENT ASSETS 31,214 3,331 TOTAL ASSETS LESS CURRENT LIABILTfIES 44.506 17,946 CREDITORS: Anjoullts fallillg due after o]* year NET ASSETS 14 (6,797) (7,449) 37,712 10,497 Restricted income funds Unrestricted incom¢ funds 15 16 22,083 15,629 37.712 3.929 6,568 TOTAL FUNDS 10,497 For the year ended 31 October 2025. the charity w&8 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 trust¢es acknowledge their responsibilities for complying with the requircments of the Companies Act 2(M)6 with respect to accounting ordS and the preparntion of accounts. These accounts were approv¢d by the membets of th¢ and authorised for issu¢ on th¢ 25 ' August 2026 and are signed on their behalf by: Joan Collumb Director Cotnpany Registration Number.. N1054802 Tho n¢>tes on pa9e$ 9 to 13 forni part ofthese aCnts.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2025 ACCOUNTING POLICIES B&sis of 74ccounting The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Sthndard for Smaller Entities (effectiv¢ April 2008), and the requirements of the Sthtement of Recommended Practice 'Accounting and Reporting by Charities, issued in March 2005 (SORP 2005). Fixed £¥sets All fixed assets are initially recorded at ¢ost. Depreeiation Depreciation is Calculated so as to write off the cost of an asseL less its estimated residual v&lEEe, over the useful economic life of that asset as follows= Equipment over 10 years VOLUNTARY INCOME Unreslricted Total Funds Total Funds Funds 2025 2024 Donations 4,680 4,680 7.646 INVESTMENT INCOME UDrestrÈcted Total Funds Total Funds Funds 2025 2024 Bank interest receivable 14 14 16
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2025 INCOMING RESOURCES FROM CHARITAB1 ACTtVffIES Unrestricted Futtds Restricted Total Fullds Total Funds Funds 2025 2024 R(KTrm Rental/Donations Victims & Sur¥ivor5 Service CLEAR Schools Counselltng Service WHSCT Claudy HC Department of Comrnunities GSAP Covid Grants CFNI Grant Culmore Partnership 172J37 172J37 116,858 2,760 24.834 17J80 23017 1351 8575 10,426 9,180 9,940 9.940 8.020 275 22(MJ 2.475 4.500 210J32 218.995 166,152 COSTS OF CHAIUTABLE AcrtvrriES BY FUND TYPE Unrestrirted Restri¢ted Totsl Funds Total Funds Funds Funds 2025 2024 Direct Charitable Activitie5 4296 191208 195,504 185.559 Ullrestricted Restriete Total Funds Total Funds Funds d Funds 2025 2024 Puwhases Wages & Salaries Counselling Facilitators 1,904 67278 3,443 63,737 101,615 9562 1,954 2219 983 1,794 2,039 101,615 9562 1,954 2219 983 1,794 2,039 95,144 3,172 2,375 4,936 941 1.390 3.136 375 2,158 1,820 Rent & Rates Light & heat Repairs & maintenance Insuran¢¢ Other motorltravel costs Telephone Other office costs Depreciation Bank Interest & Charges Training Costs Facilitation Sundry Expcnscs lJ23 504 lJ23 504 1361 2,927 1,015 7,175 593 1.015 4296 191208 195,504 185,559 10-
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2025 COSTS OF CHAIUTABLE AcfIviTIES BY AcrIvtrY TYPE Activities undertaken Total Funds Total Funds directly 2025 2024 Direct Charitable Activities 195504 19SS04 185.559 GOVERNANCE COSTS Restricted Total Funds Totsl Funds Funds 2025 2024 Accountancy fees 960 ET (OUTGOINGYINCOMING RESOURCES FOR THE YEAR This is stad after Charging". 2025 2024 Depreeiatio lJ23 2.158 STAFF COSTS AIW EMOLUMEIYTS Total staff costs were as follows: 2025 2024 Wages and salaries 67278 63,737 67278 63,737 Particular5 of employees: The average number of ¢wnploy¢es during th¢ year. was as follows: 2025 2024 Number of Stsff No employee received remuneratioEE of more than £60,000 during the year. (2024- Nil). 11
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 10. INTANGIBLE ASSETS Equipment COST At l November 2024 &o(M) Additiolls As at 31 October 2025 NET BOOK VALUE At 31 October 2025 At 31 (ktob¢T 2024 8,000 11. TANGIBLE FIXED ASSETS Eqvipmenl COST At l November 2024 42243 Addition$ As at 31 October 2025 42243 DEPRECIATION At l November 2024 35,628 tkpre¢iation charg¢ At 31 October 2025 iJ23 36,951 NET BOOK VALUE At 31 October 2025 5,292 At l November 2024 6,615 12. DEBTORS 2025 2024 Trade debtors Other debtors 6,464 18,706 18,706
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS YEAR ENDED 31 OCTOBER 2024 13. CREDITORS: Amoullts fatling due within olle year 2025 2024 Taxation and )CIal security Bank loan5 and overdrafts Other credilors Accruals and deferred income 25 6.967 2J89 11.195 4,984 18,161 14. CREDITORS: Amollts falling due after more than one yr 2025 2024 Bank loans and overdralts 6,797 7.449 6,797 7.449 15. RESTRICTED INCOME FUNDS BalaDce at l Nov 2024 Incoming Oulgoing Balance at resources 31 Oct 2025 Movement on Restricted Funds 3,929 210J32 (192,168) 22,083 16. UNRESTRICTED INCOME FUNDS Balance 8¢ l Nov 2024 Ineoming resourres Outgoing Ba12nee at 31 Oct 2025 resources General Funds 13J47 (4296) 15,629 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Net current Tangible assetsl fixed 9ssets (liabilities) Total Reslricted ID¢ome FuDds: Movement on Restricted Funds Unrestricted Income Funds 5292 16,791 15,629 22.083 15,629 Total Funds S292 32.420 37.712