Emerge Counselling Services
Company Llmlted by Guarantse
Ind•pondont Examlnorf8 Report to th• Trustw8 of Emwgo Counselllng
ServirAS
Y•ar ended 28 February 2021
(Ihe charilv) for the yeareTrtsJ 28 F8tffw 3Y21.
R•¥pen￿bIlItIety and lJ•l¥ of rnport
As th8 tnJ5t805 of tho conwony (armj akn Its for th• purpC¢￿ of taw} you
roSPDnsib￿ for th• pr•pwakn of a(>yJthnf* wlth tho rtyw1r•m￿ts of th•
Companigs Act 2(V fthtr 2W8 ke}.
H8vlrvJ $8tlsne(I my¥df that lh8 8¢eouN6 c(ryny not requked to bo 8udlted urder Part 18
of the 2008 Act and are elhjible for ind9￿d9nf èxamlnatl)n, I rewt In f•4)èct d my 8xgmSn8tlon of
tha c*arlty'8 8ccwnts as wied (Mrt uThJer 145 of the Charitfo5 kn12011 Ilhe 2011 Act.). In
carrylng out my 8xarnlnatlon I have lh8 by ts Charfty COmt￿8$10n und
sectlon 145(5Mb) ofthe ￿11 A
I have compl8tod my 8xamlnath)n. I that no matt8rn h8v8 o)m• lo my In c¢kn￿n
wlth the examinaurffi gmng caus& to b81ieve:
2006 or
the Inanclal 8tatsm•nts do Tr)t compty th• a(wuntkng requkements of s8Ctfon 396 of
Ihe 2006 Act omer than mqulrèment Ihat ts actounls gfvts a Irue and fol￿ view which
not a mattgr considerad a8 olan •x•mln•llon: or
the lknancl81 8tstsmènts have ￿t be￿ pr•par¢d n acwrdance with the melhc#J$ and
cIF4es of thè Stat￿￿nt ol RKonrnnd&J Prnctk8 frx amnllng and r8N)rbng by
eharibes •ppli￿bE0 to ¢h¥thes prwng thetr aco)unts kn accordance vthh thD Flnenci*l
Rgporting Slathrtl Ihe UK arvj Repubk ol Irela￿ IFRS 102}.
I have rwj rx)ncwn¥ and havg (¥Jne across TK) other matter8 in cyJnr*ctkYt wllh the examFnalion to
whith 8tt8ntion shO￿d b• drv*n in thi8 f•F*Yt ￿ onler to a tKopw under8tandlng of th&
accounts to be r￿1￿d.
Ftrwon Glb8on
.Indep8ndent Examh
9 J4me• 8knet éou
Botfast
8T2 8DN

Emerge Counselling Services
Company Limltad by Guarantee
statement of Flnanclal Actlvftlos
(Includlng income and expenditure account)
Year ended 28 February 2021
2021
Unrestr1cted Re5￿Cted
funds
funds Total fvnd• Total funds
2020
Incom• •nd.•ndowm•nts
Don8tions and lègaoles
ChaTttabl8 act￿1118$
59.571
59,571
6,253
34,884
2,000
36,884
6,253
Total Incom•
Sg.571
6,253
85,824
Exp•ndlture
Expondlturfr on charltabl6 8thtt166
Totsl •xp•ndliw•
41270
5,642
5,642
47,012
29,538
29,530
41,370
47,012
N•t Incom•
18201
811
18,812
Transfern bglween fvnd8
11,829)
1.629
ltsl mov8ment In fund•
16.572
2,240
18.812
Ro¢onclllatk>n of fvnd•
Tot41 bJnd8 brought f0Th￿rd
T•tal lund• Garyl•d foThvard
7,348
7,348
23,920
2.240
26,160
7.348
The 8tstemont of financial athltleB InGludes all golna arK1 Ioss88 recognl8ed In thè ygar.
All Incomg ond expendlturo d&rfve from coniinulng aLllvMe8.
Thg not•• on pgoo 9 to 17forni part glthev ftTr•nclo1 ¥&twn•nts.

Emerge Counselling Sarvlcos
C¢)mpany Limltod by Guarante8
Stat•m•nt of Flnan¢lal Posltlon
28 F•bruary 2021
2D20
Flxed a•s•ts
Tarwjlble fix￿ as8•ts
14
10.288
859
Curr•nt am•
Cash at bank and In h8ThJ
1S
N•t curr•nt a•••ts
Totsl ass•ts l•M cm•rt
1,419
6.489
7,348
7.348
15.8n
26,160
26.160
Funds of thè d￿rty
R8Strfctod fund8
Unr*stn'cl•J fvndo
Total charfty
2.240
23,920
26,180
For the yaar endlno 28 Febnwy 2tr21 ch8rlty was to gx•mplkn fwm audlt undw Srtllon
477 01 the Compan188 Act 2Cth reFating to Smal Ccrfnpanios.
Dlrfjthrs, re8pon8lblMIo8."
18
Th8 mwnbws rK)t requtred the comp8ny to obtdn On audl of h6 IIMrth*l statements ts th&
yOBr In quostion n ac¢ordawTh with tsecllon 476;
¢ompantes sut¥ect to the smal regkr
The88 Ilnandal statem6nts werè 8pr￿0Vsd by the tr*)ard of and auth(Y￿ fr¥r 18tsu8 on 26
February 2022, and are on bohalf Dfts toard ty.
•Ar I IAts4ll•t•r
Truatee

Emerge Counselling Services
Company Llmited by Guarantee
Note8 to th• Flnanclal StatThnts
Year onded 28 February 2021
Gonernl Infom
Th& ch8rfjty b a publtc ¢ntlty and a Fffryatg C(ry8rty ltrnrted ty guaranip6, rg91stgred In
Northem Ireland and a register￿1 charlty In Englarnl arKI wa￿ address of thts reglst8rwJ
offKe IS 18 BraMb￿r￿j Cbse, Listrun. 8T28 3PN. United
Thèsa financaal Statements have b88n wepornd In L¥AMF4i•nc* wllh FRS 102, Tr Fln?nc481
Reportlng Standard ap￿IL￿)￿ In the UK and the Rewblic of Irdand., th$ $18tement of
Recomm&r￿ad PractKe awlcabkn to (aw11th￿ wepaty thelr aLX¥)unts tn accordance wwh the
Financial RapOrth￿ Stsndard applkth th thg UK 8TrJ of Iralw￿l IFRS 102) {c￿rI￿a$
SORP (FRS 1021) and th8 Cwnles Acl 2(Kkl.
BMI• of pr•par
The flnancial Statements have been preparèd on the hIst(￿￿ C4Xt Ixsi8, as modfflwj by the
r8vatuallon of rnrtajn ftnandal a&8ets aThJ and moasur8d 8t lalr
Thg fin•rthl staton￿ts 4r• w•pa￿ kn 8*. **M¢h 18 the funthl ¢urrenty oftha enlty.
l)olng GOn￿M
Thwe are no uncort4rdl•# 41Yxrt tho 8bllty to (x¥)thiue.
Tho prnpar*lon of finar¥io1 8tat8mwrt8 rwuire# m8nagam•nt to mèke Judg•m8nts,
3llmAies ènd ￿Umpt￿n$ th8t 8ff•ct tho •rwnts rOFKJrtod. Thew o¥tlm&tsB and luttgemants
are wnljnually rnvIew￿l and are b88ed on exporfekKe and cth$r f8Ctor5. Indudlng •xpect¥tto
Fund •cc¢wnllng
Unre61rkthl fund8 are avaMat4e for w at dtsuekn of the truskn to furM)gr 8ny of th8
Desffdnetod fund8 are urKestrKtsd by thg Irn$t￿ for parthwlar ful￿￿ or
xnmthenL
s￿l0￿ment funds.

Emerge Counselling Servlces
Company Umit8d by Guarantee
Notes to tha Flnanclal Ststmnts
Yèar •nded 28 February 2021
3. A¢countlng pollGles
All intynirvJ r8sourrx 8ro tndudod tho Stalen￿￿ crf financial aclpiltss th anti¥ament ha8
P8ssod to the eharity" Trt [8 wobable Ih*l th8 ￿Or#)rn￿ a$S￿a￿j wtth the tran8actton
wlll ffow to tho chglity the arrwnt rAn be mgAsurwJ. Th6 fcAkx¥ing sp&dfic poSides
ere Ap￿1$￿ lo parti￿lar Categ￿ of jno)m8:
N￿Me frr*n donatior* lx granlB l& wnl8•d Wh￿ ther¢ IJ fjv￿ of 8ntttl8menl to the
oFft. r￿pt i* probat4e and It8 smo￿t can b8 nwurod rnllw.
Inc4Th from (*Thted gxw)d8 IB ll￿￿red et ts fatr value of th9 goods unle8$ th18 18
Impracticd lo measure rthtty, kn wthlch case tho value ￿ derlv8d from the ¢ost to th$ donor
or th8 esttmstgd valua. Donate￿ tsdlltlgs s6rvlc98.are re¢ognlsed In the
aceounts when recelved If valuo can b& ￿l￿blY mga8ured. No an￿Unts ar8 vicludod f
th• oJntritsAon of g•wal %vhJnt•W8.
incomè from cthts tho supply of IB roc44nwd YAlh th• do1fv•ry of the
¢ontr8L*ed gwlcg. Th19 18 ¢lA881r￿d ￿ wirgsbkted unless there Is a contr&tual
requiremonl for it to be Wnt on a p81tigJlw pu4xTh art raiumed K ump￿( in whith c
It may bo reprded a8 res￿*1.
R••our¢•# •xpgnd•d
Expendlturels recognw on ba&16 a6 a IlabNlly18 Exwndltufe IncludoB any
VAT whtch cannot bo futy r8(rnr¢d. •vJ is under ol the slatement af
finando18Ctfvittes to whkh It r•l8tg8".
expendibjro fur•J8 Irth thè (x•ts ol all furbJr*kng acllvlttgs. •V8nl4
•xpendlluTe on tt•ble a(trli83 bthl•$ 81 ct¥t8 knwrrgd ty a c*anly In undwtaklng
acUvftJ8s that Turthar tls charflai4e alrrffj tor th• b￿6fft of its b8nefi¢larfa$. Includlng those
supp(wt U)Sts and (x)sts r8labng tr) the goywr￿ of the app¢xkntyJ to charil814e
other exp￿dI￿e indudas al thAt 18 neithw r81th1 to ralthy fvnds for th•
AJI costs bre ano¢ated to ewdtture c*tegc￿eS refWwJ the use of thè r980urr*. Dlr8Ct ¢osts
attwibLtsble lo a siry18 ac*vlty 8r9 alkx¥ted direety lo that athjty. Shared cost8 are appotYon•d
etween thèy conlribJl• to m a rea¥0M￿. justifiablo ¢on618tenl bas18.
Tanolbl• ••*•t*
8wJmulated d8prgcOatKm 8ryJ hisse8. Any tangblg assets carfed at revalued
amounts ar? fgcorded at the valutr at ts date of rwaluat*)n less any subseqvgnt
10

Emerge Counselling Servlces
Company Limlted by Guarants8
Not•8 to tho Flnan¢lal Stat•m¢nts
Y•ar ondod 28 Fabnmry 2021
l Accounllng pollcl88
An increas8 in Ihe carrylng an￿nI of an 898et 89 8 resull of a rovaluatlon. Ss recogn￿￿ In other
rÈ¢AyJnised gain$ and kAses. unle•s h revern88 a fvr Im￿￿ment tr￿1 has prevIou￿Y be
reccgni8ed 8$ expendthro wrlhin Ihe statem￿ of fin8rKlal athjbgs. A ¢J6cfea8e in th8 ¢arrylng
amount of an a88et as a rosult of rgvaluation. 18 recognised in other rgcognlsgd gaing and lossos.
except to whlch tt offsets any rgvaluakn galn. In (xso Ihg 1085 is shown whhln
D•prnelollon
Depraclallon ig ¢alculatod go a• to wrtte off th• w8t or vth•Uon of an roolduol
value, over the useful acc￿orn￿ life olthal asset a$ fr*￿￿.
Equlpment
Computerequ*¢
Imp•lmi•nt of Ilx•d aM•ts
20% s￿￿ht ￿ne
A ravlgw for Indle#tors of Impglrn￿nt 5B cBrrfBd at e8th r8ptrYng dato, wllh the tecov•rablo
amount being 98tknatod such IndrAtrMs ￿sL Whwe the f￿ng vdue 8xco8d8 the
rocoverablo amount the a$8et18 Impa1￿ acox(Ilngty. Prky knpthnents are 8180 T￿ew•*a for
)sSa￿e rev8r8018t each rowtino date.
amount of an hJfvk1ual asjei an 8sUm8te ts mad8 crf thg f8cov8rable amount of the
c8sIwW8￿ unlt to vthlch thé a898t Tha (¥Sh￿￿￿*ting unlt 18 the Smallast
Id8ntifiabl• group ol 888•18 Ih•t Indud•• the aa*et and gtyiarat•8 cajh Innows thal loryoly
IndeFendont of the infky** from (rthw fj￿ets ofasEets.
For Impalrn8nl testiY¥J of gc(tyJ*fjn. the 0￿￿•11 ae4utrwJ in 8 èAtsln￿ (y)mbination 18. from the
acqulsltrjn date. alkJcBted to 8ath of the ea8h-aèngrntiry tt￿t •rn exp•thd to ben8fit from
the SyTrerg￿ of the cg>mbwth. of whether olher a&W8 ￿ Nabllltss of Ihe charlty
ar8 8ssiuned lo llv￿ unit8.
Flnan¢l•l In•trum•nl•
A finarKad assel or a financS8I labUIty Is rn(¥)wLYed th when thg dwrlty b￿￿18$ 8 paity to the
c*Jntraclu81 p￿￿81¢￿9 crfthg knglnJm8nL
8asJc financ4al in¥lrunwts are kthly r•wknod at ts aThKMJnt rKdvable or p8y*Ae Indudlng
11

Emerge Counselling Servlces
Company Llmit•d by Guarantee
Nots8 tt1 the Flnandal stat￿￿ents (q¥
Year onded 28 February 2021
Where Investments In shares 8r8 lrnded or Ilyelr f81r valu8 can othe￿188 be meagured
reliabty, ￿ investrth is subseqL• mgasurnd at falr vath v*lth thang88 In f8lr value
cx)st kns iM￿rmeDL
. Other )Inanaal Instnjments. [ndu￿￿￿ dgrfvalfves, are rwl8ed at falr ¥alu&, untgS8
paym8nl for 8n ass8t i% dof8rred twThl bu$fr￿s tgrm5 or financ8d 8t • rato of interest
that 18 not a market rate, in 7*thtth as￿ IJ mea8ured at tho prosant v•lug 01 th& fvture
payments dIsC￿nted at a mwket rats of Intuest fty a slmlar debt In81NrrthL
Other fmondal In8trunwts *8 At fair valu&, wilh Ar)y ehang•s
re¢xJgnt88d h) th& atatarrkgnl of finanual acll¥kl•a. ￿ry1h thè •xCePti￿ of hadging Snstruyntsnts Fn 8
d881gnalad r8latkJn8Np.
Fw78n¢ial 858ets that erg M￿￿re￿ 8t (x*t cy aMOrt￿ ar6 rovlgwe(I for objectlve evldence
of Impalrnent at the 8nd of eath datg. If thorn is 04eGtt4e evldon¢* of Imp91rn￿nt, an
rpalfment ths Is reU￿nIsed UFvJer the h8adhw In tho 8tatsm8nl of finandal
8CtMtlos in whfjch th9 Inlllal ￿ was rwA)gni68d.
For all equty In8trumèr)ts reg8rdl888 of ￿gnINe8ne￿. gnd othor In8ndal a888ts that aro
IndI￿d￿￿ty ￿nIfiCant, th888 arn Indlvklualty for ImpaknienL Oth•r fln•rKlal a889ts or?
ether a888sJgd kKIMdu* w gft>U￿ rn the baolo of ￿n￿laT Cfvjt Ttsk GnaraGteNsttc8.
Any reversals of Imp8lmi8nt are rwnts•J Immed•. to ts extant that the ravgrsal do88 not
rÈ8uk In A csrrying amount of thé fift￿la1 a88et that th*￿1 the ca￿￿4ng anv)unl would
hav8 b••n thè Imp8irmeni rKA provlou8ty boon rac0￿14•d.
Umlt•d by 94wanl••
The company15 lIF￿ by a guarart88 Jid a(xxxthm rKA have any share c•ptt81. Every
membor of tho company ￿dart￿k9S to o)ntrth SLK* amount as may be requlr@d not
0xc•￿Ing £1 to tho a860ts of thè Charita￿ ￿npanY in Iho •vont of it bwn9 wound up while ho
or Bht IB a member or wllhkn one yew after he or Jhe ceases lo bts • member.
Tatsl Funds Unrg8trt¢M Totsl Funde
20
Fund8
2020
FurKIs
Donatlons
Donations
538 43,538 34,684
34,684
r•nt•
Sofjding grant
200
DFC CovK119
15.533
15.533
59,571
59,571
34.884
12

Emerge Counselling Sarvlces
Company Limited by Guarants•
Not08 to th• Flnanclal Statements
Year ondgd 28 February 2021
Unrnstrlctod R85tri¢ted Tol•l Fund8
Funds
Funds
2021
Pr(*yamm9 Inckn
Corrwnunty Fourthlknn Nl
3.7SO
2,503
8.233
3.750
e,253
Unr98triGted Re8trftt&J Totd Funds
Fund8
Fund8
2020
Prcwmm8 Inc£*xe
Communlty Found&lh)n Nl
2,(M)O
Unrestrlcted R*trkt8d Total Fund8
Funts
Funas
2021
CounseThlng
Support costs
32,392
8.978
41,370
5.642
38,034
8.978
47,012
5.642
Unrestrtctsd Re8trfctod Totsl Funds
Fund8
2020
c￿n￿lIng
Support co8t8
28,245
28,245
1,291
29,536
29.536
dlrecty Suppc¥l rxJsts
38,034
6.128
Totsl fvndj
2021
Total fijnd
2020
CourTrseNlng
44.162
Z850
47.012
28,822
914
8.978
2g.s36
13

Emerge Counselling Servicos
Company Limlted by GuaRntee
Notas to th• Flnanclal Statemont8 (•
Yaar Onded 28 F•b￿￿ry 2021
Analys18 of5upp￿
C{XTh￿ing T¢￿ 2021 Total 2020
975
Pr¢mlsg$
CommunkatsTh arKI
Gener810
Govgrnm oJ8ts
3.091
3.091
2,850
8.978
8.978
10. N•t Inethn•
2020
215
2021
2020
Feas payable to th8 8xamwfor.
2.11)]
12. Stsff co•t•
Th8 charty •rnth fto steff th8roknb trthTh•d no 814ff ￿¥1$ dixlng year {2020: NII).
No remuwation or otsT benefi18 from th• (Y a rel•W Ondty ww•
rocaNad ty the trLMt•e6 (2020:NI).
No tru$t•e exw18es have beffi IrKxrnI the (202tr.MI).
14

Emerge Counselllng Servlces
Company Limlted ty Guarantse
Notes to th Flnanclal Statements Icty
Y•ar endad 28 Fabruary 2021
1& TongltA• Ilxed a89èts
Computer
Equlwrtht Equlpmgnl
Total
Colt
Al 1 Marth 2020
Addition8
Al 28 F•bruary 2021
D•pr•clatlon
At 1 Mar¢h 2020
Chawe forthe yoar
At 28 F•bruwy 2021
1.074
3.331
3.331
1.074
12.055
13,129
9.798
215
1,960
2.175
215
2,626
2.841
Al 28 F•bru•ry 2021
At 29 FeL¥u8ry 2020
2.665
7.623
10.288
859
8S9
115. erndltorn: •mwnt• f•llln9 du• fwllhln )
2021
2020
Tradè crwjitors
2.714
3,750
619
1.419
Al
28 F•bruary
2021
Gengr81 fur#*¥
59,571
(41.370)
{1,6291
23,920
At
29 Fetsrt￿ry
2020
l MaTr* 2019 In￿m• ExwdFtsJrn Transfws
(29,SX)
Gw*ral funds
7.348
15

Emerge Counselllng Sorvic08
Company Umltod by Guarantee
Notss to th• Flnanclal Statomants IwAth
Ygar ended 28 Fab￿￿ry 2021
16. Anaty4￿ of Gharftsble (cfy
28 F•bnr¥ry
2021
CFNI- Corongvin
Communty Fund
Warm Well & C￿ne¢
Pmgram
(4.132)
1,829
3,750
6253
(1.510)
(5.642)
2.240
2.240
At
29 February
202Q
GFNI . c￿na￿n
Communrty Fund
Worm Well & cOnr￿led
Pro3ram
Fwwjs
Restrltstt Total Funds
Funds
2021
Tanglble fiK8d aeoots
Current assets
Credttors lass than 15
N•t a•￿tr
10.288
10,288
22.336
16,4841
26,160
2.240
23,920
2240
Unl*tr￿ Re8tricW Totsl Funds
Funds
Tanaibl• ftxfjd a￿t*
Currant assets
Crodltors Je88 than 1 ye
N•t 4••018
859
7,9)8
(1.4191
7,348
859
7,908
(1,419)
16

Emerge Counsolling Services
Company Limited by Guarantse
Notes to the FlnaKknI Sknents (o¥
Year ended 28 F•bruary 2021
1& Rolatsd p•rU
The CEO Sanwrtha Evam l• thB wile of chty truste6 Chrtstcyhèr Ev8n8. Durlng the
year £4.049 was P8KI to Samath In relaii)n to travd & le￿hOne oxp8nses to cover tlme
spent on admhtstrat#)n of the c*arlty. as well as prc¥ed vnxk. Th9￿ werD no outstanding
balart8S to Sa￿￿nIha at year e￿1. C￿rity lJth Martin Is al80 director of MC
8u811*ss Supt4igs. Durtng tho year £315 Yds p* kn MC sup￿leS for offiee statsongry,
ofwhkh £47 w• (KrtBtandlw at th& yw ￿.
17