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2023-11-12-accounts

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE

Emerge Counselling Services Limited

Charity No. 107406

Company No. NI658965

Trustees' Report and Unaudited Accounts

28 February 2023

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Summary Income and Expenditure Account 5
Balance Sheet 6
Notes to the Accounts 7 to 12
Detailed Statement of Financial Activities 13 to 14

Page 1

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE

Emerge Counselling Services Limited

Trustees Annual Report

Emerge Counselling Services

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 28 February 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. NI658965

Charity No. 107406

Registered Office

18 Brambling Close Lisburn BT28 3PN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

M. Chappell

Accountants

AccountsReady Limited Unit Hf6 Howard Building

Twin Spires Centre Belfast BT13 2JF

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

I. McAllister

Trustee 25 April 2024

Page 2

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited Independent Examiners Report

Independent Examiner's Report to the trustees of Emerge Counselling Services Limited

I report to the charity trustees on my examination of the financial statements of Emerge Counselling Services Limited for the year ended 28 February 2023.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Grant Abernethy ACCA AccountsReady Limited Unit Hf6 Howard Building Twin Spires Centre Belfast

BT13 2JF 25 April 2024

Page 3

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited Statement of Financial Activities

for the year ended 28 February 2023

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total
Expenditure on:
Other
6
Total
Net gains on investments
Net (expenditure)/income
7
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
57,805
56,893
-		 Restricted
funds
2023
£
-
-
27,637		 Total funds
2023
£
57,805
56,893
27,637		 Total funds
2022
£
66,129
13,194
18,137
114,698
120,060		 27,637
27,637		 142,335
147,697		 97,460
83,202
120,060
-		 27,637
-		 147,697
-		 83,202
-
(5,362)
-		 -
-		 (5,362)
-		 14,258
-
(5,362) - (5,362) 14,258
(5,362)
40,418		 -
-		 (5,362)
40,418		 14,258
26,160
35,056 - 35,056 40,418

Page 4

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited Summary Income and Expenditure Account

for the year ended 28 February 2023

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Tax payable
Net (expenditure )/income for the year		 2023
£
114,698
27,637
142,335
143,024
2,362
145,386
(3,051)
(2,311)
(5,362)		 2022
£
78,997
18,137
97,134
77,422
2,931
80,353
16,782
(2,524)
14,258

Page 5

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited

Balance Sheet

at 28 February 2023

Company No.
NI658965
Notes
2023
£
Fixed assets
Tangible assets
9
6,517
6,517
Current assets
Debtors
10
-
Cash at bank and in hand
28,539
28,539
Creditors:Amount falling due within one year
11
-
Net current assets
28,539
Total assets less current liabilities
35,056
Net assets excluding pension asset or liability
35,056
Total net assets
35,056
The funds of the charity
Restricted funds
12
Restricted income funds
-
-
Unrestricted funds
12
General funds
35,056
35,056
Reserves
12
Total funds
35,056		 2022
£
8,879
8,879
21,082
29,967
51,049
(19,510)
31,539
40,418
40,418
40,418
-
-
40,418
40,418
40,418

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 28 February 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 25 April 2024

And signed on its behalf by:

I. McAllister Trustee 25 April 2024

Page 6

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited

Notes to the Accounts

for the year ended 28 February 2023

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited

Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 8

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited

Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 9

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE

Emerge Counselling Services Limited

Notes to the Accounts

3 Income from donations and legacies

4
Income from charitable activities
5
Income from investments
6
Other expenditure
Corporation tax
charge/(credit)
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets
8
Staff costs
No employee received emoluments in excess		 Unrestricted
£
-
-
Unrestricted
£
2,311
23,893
2,362
87,654
3,840
120,060
of £60,000.		 Unrestricted
£
57,805
57,805
Unrestricted
£
56,893
56,893
Restricted
£
27,637
27,637
Restricted
£
-
-
-
27,637
-
27,637
2023
£
2,362		 Total
2023
£
57,805
57,805
Total
2023
£
56,893
56,893
Total
2023
£
27,637
27,637
Total
2023
£
2,311
23,893
2,362
115,291
3,840
147,697		 Total
2022
£
66,129
66,129
Total
2022
£
13,194
13,194
Total
2022
£
18,137
18,137
Total
2022
£
2,524
21,469
2,931
53,064
3,214
83,202
2022
£
2,931

Page 10

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited Notes to the Accounts

9 Tangible fixed assets

Cost or revaluation
At 1 March 2022
At 28 February 2023
Depreciation and
impairment
At 1 March 2022
Depreciation charge for the
year
At 28 February 2023
Net book values
At 28 February 2023
At 28 February 2022
10 Debtors
Trade debtors
Other debtors
11 Creditors:
amounts falling due within one year
Trade creditors
Accruals		 £
7,623
7,623
831
1,525
2,356
5,267
6,792
2023
£
-
-
-
2023
£
-
-
-		 £
4,187
4,187
2,100
837
2,937
1,250
2,087		 £
11,810
11,810
2,931
2,362
5,293
6,517
8,879
2022
£
19,716
1,366
21,082
2022
£
2,183
17,327
19,510

Page 11

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited

Notes to the Accounts

12 Movement in funds

Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Total funds
13 Analysis of net assets between funds
Fixed assets
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 March
2022
-
-
-
-
40,418
40,418		 Incoming
resources
(including
other
gains/losses
)
£
714
16,923
10,000
27,637
114,698
142,335
At 1 March
2022
£		 Resources
expended
£
(714)
(16,923)
(10,000)
(27,637)
(120,060)
(147,697)
Unrestricted
funds
£
6,517
28,539
35,056
Cash flows
£		 At 28
February
2023
£
-
-
-
-
35,056
35,056
Total
£
6,517
28,539
35,056
At 28
February
2023
£
29,967 (1,428) 28,539
29,967
29,967		 (1,428)
(1,428)		 28,539
28,539
15 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 12

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited Detailed Statement of Financial Activities

for the year ended 28 February 2023

Income and endowments from:
Donations and legacies
Charitable activities
Investments
Total income and endowments
Expenditure on:
Other expenditure
Corporation tax charge/(credit)
Premises costs
Rent
Light, heat and power
General administrative costs
Depreciation
Advertising and marketing
Bank charges
Charitable donations
Counselling
Event costs
General insurances
Office costs
Software, IT support and related
costs
Staff expenses
Staff training
Subscriptions
Sundry expenses
Supervision costs
Telephone, fax and broadband
Legal and professional costs		 Unrestricte
d funds
2023
£
57,805
57,805
56,893
56,893
-
-
114,698
2,311
2,311
23,242
651
23,893
2,362
1,732
-
-
24,979
10,630
842
2,357
386
37,547
102
2,400
1,761
3,935
983
90,016		 Restricted
funds
2023
£
-
-
-
-
27,637
27,637
27,637
-
-
-
-
-
-
-
-
-
26,923
-
-
-
-
-
-
-
714
-
-
27,637		 Total funds
2023
£
57,805
57,805
56,893
56,893
27,637
27,637
142,335
2,311
2,311
23,242
651
23,893
2,362
1,732
-
-
51,902
10,630
842
2,357
386
37,547
102
2,400
2,475
3,935
983
117,653		 Total funds
2022
£
66,129
66,129
13,194
13,194
18,137
18,137
97,460
2,524
2,524
19,905
1,564
21,469
2,931
5,561
375
1,036
25,373
7,871
849
2,679
606
2,529
63
332
4,617
-
1,173
55,995

Page 13

DocuSign Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE Emerge Counselling Services Limited Detailed Statement of Financial Activities

Emerge Counselling Services Limited
Detailed Statement of Financial Activities
Envelope ID: 22F4FBAB-0682-4027-A1DE-AD734A13A3AE
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2,340
1,500
3,840
120,060
120,060
-
(5,362)
(5,362)
-
(5,362)
40,418
35,056		 -
-
-
27,637
27,637
-
-
-
-
-
-
-		 2,340
1,500
3,840
147,697
147,697
-
(5,362)
(5,362)
-
(5,362)
40,418
35,056		 3,214
-
3,214
83,202
83,202
-
14,258
14,258
-
14,258
26,160
40,418

Page 14