COMPANY REGISTRATION NUMBER: N1658965 CHARITY REGISTRATION NUMBER: NIC107406 Emerge Counselling Services Limited Company Limited by Guarantee Unaudited Financial Statements 28 February 2022 Finegan Gibson Ltd Chartered accountants Causeway Tower 9 James Street South Belfast BT2 8DN Emerge Counselling Services Limited Company Limlted by Guarantee ststement of Financlal Activities (including income and expenditure account) Year ended 28 February 2022 2022 Restricted funds Total funds Total funds 2021 Unr&stricted fvnds Income and endowments Donations and legaci88 Charitable activlties 66,128 324 18,137 12,870 84.265 13,194 59.571 6.253 Total Income 66,452 31,007 97,459 65,824 Expenditure Expenditure on charitable activities Total expendlture 49.954 33,247 33,247 83,201 47,012 49.954 83,201 47,012 Net Income and nèt movemont in funds 16,498 {2,240) 14,258 18,812 R8conciliatlon of funds Total funds brought fowrd Total funds carried ft>￿ard 23.920 2,240 26,160 7,348 40,418 40.418 26,160 The statem8nt of financial activities includes all gains and losses ￿COgnised in the year. All incom8 and expenditure derive from continuing activities. Th& notgs on pages 9 to 18 forni part of those flnanclal ststsments. Emerge Counselling Services Limited Company Limited by Guarante8 Statement of Financlal Position 28 February 2022 2022 2021 Note Flxèd assets Tangible fixed assets 14 8.879 10,288 Current assets Debtors Cash at bank and in hand 15 21,082 29,967 51,049 22.338 22,336 Craditors: amounts falllng due wlthln one year Net current assets 16 19,510 6.464 31.539 15,872 Total assets less current Ilabllities Net assets 40,418 26.160 40,418 26,160 Funds of the charity Restricted funds Unrestricted funds 2.240 23,920 40,418 Total charity funds 17 40,418 26,160 For thè year ending 28 February 2022 the charity was enlitled to exemption from audlt under section 477 of the Companies Act 2006 relating to small companies. Dlrectors, r8sponsibilitles.. The members have not required th8 ¢ompany to obtsin an audit of its financial statements for the year in question in accordance wtth section 476- The directors acknowledge their responsibilities for complying with the requir6merrts of the Act with respect to accounting records and th8 preparation of financial ststem8nts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 30 March 2023, and are signed on behalf of the board by.. lan McAllister Twstee Tho notes on pagos 9 to 18 fomi part of thos0 flnanclal Statements, Emerge Counselling Services Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 28 February 2022 General Inforniation The charity is a public ben8fit entity and a private company limited by guarantee, registered in Northem Irèland and a registered charity in England and Wales. The addrass of the registered Offi￿ is 18 Brambling Close. Lisbum, 8T28 3PN. United Kingdom. statement of compliance These financial ststements have been prepar8d in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ir81and'. the Statement of Recommendèd Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in th6 UK and Republic of Ireland (FRS 102) (Charities SORP {FRS 102}) and the Compani8s A¢t 2006. Accounting pollcies Basls of proparation The financial statements have been prepared on the historical cost basis, as modified by the valuation of certain financial assets and liabiliti6s and investment propert18s measured at fair value through income or expenditure. The financial statements are prepared in st8rling. which is the functional cU￿encY of the entity- Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estlmation uncertainty The preparation of the financial statements requires management to make judgemenls, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and arè based on experience and olher factors, including expectation8 of futur8 events that are belleved to be reasonable under the circumstances, Fund accountlng Unrestrict8d funds are available for use at th8 discretion of the trustees to further any of the charity's purposes. Designated ftjnds are unreslricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by th8 donor or through the terms of an appeal, and fall into one of sub-classes: restricted income funds or endowment funds. Emerge Counselling Services Limited Company Limited by Guarantee Notes to the Financial Statements (conbnuedj Year ended 28 February 2022 Accounllng policies (contlftyed) Incomlng resources All incoming resourcès are included in the statement of financial activities when entitlement has passed to the charity., it is probable that the economi¢ benefits associated wlth the transaction will flow to the charity and the amount can be r81iably measured. The following specific policies are applied to particular categories of income: income from donaJons or grants is recognised when there is evidence of entitlement to the gift. receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is m6asured at the fair value of the goods unless this Is impractical to measure reliably, in which case th8 value is d8riv6d from th8 Cost to th8 donor or the estimated resale value. Donated facilities and services are recognised in the accounts when receiv8d ff the valu8 can be reliably measured. No amounts are includ8d for the contribution of general volunteers. inoome from contracts for the supply of services is recognised with the delivery of the Gontract8d service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned rf unspent, in which case it may be regard8d as restrict8d. Resources expended Expenditure is re¢ognised on an accruals basis as a liability is incurr8d. Expendtture Includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial 8clivit18S to which it relates.. expenditure on raislng funds Indudes the costs of all fundraising activities, events, non