COMPANY REGISTRATION NUMBER: N1667318 CHARITY REGISTRATION NUMBER.. NIC108096 Bright Places Counselling Services Company Limited by Guarantee Unaudited Financial Statements 31 March 2023 PURDY QUINN Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH
Bright Places Counselling Services Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements
Bright Places Counselling Services Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2023 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023. Reference and administratlve details Regislered charity name Bright Places Counselling Services Charlty registration number NIC108096 Company registration nurnber N1667318 Principal office and regislered 133 Ballinran Road office Kilkeel Co Down BT34 4JB The trustees J G Graham R S R Graham J A Hanna M D Hazard L D Norman B M O'Hare (Resigned 14 June 20231 Independent examiner Una Cunningham FCA Purdy Quinn Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH
Bright Places Counselling Services Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2023 Slructure, governance and management Conslilution The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 28 November 2019. The company has now been officially registered with the Charities Commission Nl under Charity Number NIC 108096. Organisational structure and decision maklng The charity is managed by a committee of trustees who are appointed at the Annual General Meeting (AGM) of the charity. A trustee must be a member of the charity or the nominaled representative of an organisation that is a member of the charity. The charity has a membership. People, who support the work of the charity and are aged 18 or over, can apply to the truslees to become a member. Once accepted by the trustees, membership lasts for 3 years and may be renewed. The trustees will keep an up-to-date membership list. The trustees may remove a person's membership if Ihey believe it is in the best interests of the charity. The member has the right to be heard by the trustees before the decision is made. Trustees must hold at least four meetings each year. Trustees may act by majority decision. At least three trustees must be present at the meeting to be able to take decisions. Minutes shall be kept for every meeting. During the year. the trustees may appoint up to two additional trustees. They must stand down at the next AGM but are eligible to stand for election at the AGM. Risk management The Trustees have assessed the major risks lo which Ihe charty is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. Objectives and actlvS1ies The aims of Bright Place5 Counselling Services are as follows- To provide or assist in providing an appropriate and free confidential counselling service to young people in need aged 15-25 in the Southern Health and Social Care Trust. To promote positive health through the provision of an education outreach service to young people aged 15-25 in Southern Health and Social Care Trusl. To link with other agencies in the area lo promote positive health and well-being in Southern Health and Social Care Trust.
Bright Places Counselling Services Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2023 Achlevements and performance 2022-2023 has been a busy year with more referrals from various channels. We have seen an increase in referrals and more engagement with local Mental Health professionals who are now more aware of the seNice we otfer. This is positive, however the need for lunding limits yet again our potential. We have not marketed Bright Places in the way we could if we had the funds in place to offer sessions with little wait time. On average our wait time is 8 weeks. however during some busy periods this has risen to 10 weeks. We were able to offer over 600 sessions last year. This is an increase on the year before and again shows the need for a presence in our locality. Plans for future periods For Bright Places to continue to grow and offer a timely service, we need to ensure funding is secured to do so. Our Constitution determines this may be done by fundraising, grants and donations. We have received donations and undertaken fundraisers this year. We completed a collection in Asda and sent letters out to raise awareness and also asking for support and partnership from various businesses throughout the locality. We have placed collection boxes in some local shops and this passive income will be much welcomed. We WIIS plan to create more opportunities to actively fund raise as well as apply for suitable grants. Our partnership wilh Old Forge Surgery is much needed in these lean days for Charities trying to secure funding and we are thankful for their partnership. Numbers have dictated there is a need for Bright Places Counselling SeNices and we need to continue to work to ensure we have the funds available to provide the help and support our local community deserve Financlal review The results for the year are set out on page 6 of the accompanying financial statements. Bright Places Gounselling Services accounts for the year record a deficit of £1,434 (2022 -surplus £3,496). Going concern After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence tor the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Reserves policy The Trustees have established a policy to designate funds for particular purposes, as deemed necessary by the Board, and to restrict funds which are to be used for specific purposes as laid down by the donor. Trustees have confirmed that the charity's assets are available and adequate to fulfil the obligations of the charity. At the balance sheet date the unrestricted reserves of the charity amounted to £2.49712022 £3,931).
Bright Places Counselling Services Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (Gontinued) Year ended 31 March 2023 Directors, responslbilities statement The Directors (who are also directors of Brighl Places Counselling Services for the purposes of company lawl are responsible for preparing the Directors, report and the financial statemenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Directors to prepare financial statements for each financial year. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Directors are required to: select suitable accounting policies and then apply them consistently. observe the melhods and principles in the Charities SORP. make judgments and accounting estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Directors are responsible for keeping adequate accounting records thal are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any lime the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection ol fraud and other irregularities Small company provisions This report has been prepared in awordance with Ihe provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 18 December 2023 and signed on behalf of the board ol trustees by: M D Hazard Trustee L D Norman Trustee
Bright Places Counselling Services Company Limited by Guarantee Independent Examiner's Report to the Trustees of Bright Places Counselling Services Year ended 31 March 2023 I report on the financial slalements for the year ended 31 March 2023, which comprise the statement ol financial activities lincluding income and expenditure account), statement of financial position and the related notes. This report is made solely lo the charity's Trustees, as a body, in accordance with section 6513llal of Ihe Charities Act Northern Ireland 2008 and regulations made under section 66 of the Act. My work has been undertaken so that I might state to the charity's trustees those matters l am required to stale to them in an Independent Examiner's report and for no other purpose. To the fullest extent perrnitted by law, I do not accept or assurne responsibility to anyone other than the charity and the charity's trustees as a body, for my work or for this report. R8spectlve responsibilities of trustees and examlner The charity's tnjstees {who are also the director5 of the company for the purposes of company lawl are responsible for the Preparation of the accounts in accordance with ihe requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under cornpany law, and is eligible for independent examination, it is my responsibility lo: examine the accounts under section 65 of the Charities Act., to follow the procedures laid down in the general Direclions given by the Charity Commission lor Northern Ireland under section 65191{bl of the Charilies Act., and to slate whether particular matters have come lo my attention. Basis ot independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission lor Northern Ireland under section 6519llbl of the Charities Act. The examination included a review of the accounting rècords kepl by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts. and seelong explanations from the trustees concerning any such matters. My role is to state whether any material matter5 have come lo my attention giving rne cause lo believe.. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the meihods and principles of the Charities Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. That there is further infomiation needed for a proper underslanding of the accounts to be reached. Sign Dale: 18 December 2023 Una Cunningham FCA Purdy Quinn 42 Greencaslle Street KILKEEL Co Down BT34 4BH
Bright Places Counselling Services Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023 2023 Unrestricted funds Total funds Total funds 2022 Note Income and endowments Donations and legacies Charitable activities Other trading activities Total income 3.004 7,896 2,170 15,542 718 15.542 718 16.260 16,260 13,070 Expenditure Expendilure on charitable activities Other expenditure Total expenditure 17,644 50 17,644 50 9,439 135 17,694 17.694 9,574 Net (expenditure)lincome and nel movement in funds 11,4341 (1,434} 3,496 Reconciliation of funds Total funds broughl fomard Total funds carried fonmard 3.931 3,931 435 2,497 2,497 3,931 The statement of financial activities includes all gains and losses recognised in the year. All income and expendtture derive from continuing activities. The notes on pages 8 to 13 form part of these financial statements.
Bright Places Counselling Services Company Limited by Guarantee Statement of Financial Position 31 March 2023 2023 2022 (restated) Note Currenl assels Deblors Cash at bank and in hand 14 1,736 3.023 1.652 3.949 4,759 5.601 Credilors: amounts falling due within one year Net current assets 15 2,262 1,670 2,497 3,931 Total assets less current liabilities 2,497 2,497 3,931 Net assets 3,931 Funds of the charily Unrestricted funds 2,497 2,497 3,931 Total charity funds 16 3,931 For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of Ihe Companies Act 2006 relating to small companies. Directors. responsibilities: The members have not required the company to obtain an audit of ils financial statements lor the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regirne. These financial statements were approved by Ihe board of trustees and authorised for issue on 18 December 2023 , and are signed on behalf of the board by.. M D Hazard Trustee L D Norman Trustee The notes on pages 8 to 13 torm part of these financial ststements.
Bright Places Counselling Services Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023 General information The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 133 Ballinran Road, Kilkeel. Co Down, BT34 4JB. Slatement of compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland (FRS 1021 (Charities SORP {FRS 102)) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in s rling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's pUoses. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Bright Places Counselling Services Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2023 Accounting policies fcontlnued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., it is probable that the economic benefits associaled with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income- income from donations or granls 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 measured at the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost to Ihe donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of Ihe contracted seNice. This is classifiecl as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case tt may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and Ihe sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benelit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expendilure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of Ihe resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistent basis.
Bright Places Counselling Services Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2023 Accounting policies (contlnued) Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a paty to the contractual provisions ol the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any relaled transadion costs, unless the arrangement constitutes a financing transaction, where il is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Limlted by guarantee The company is limited by guarantee not having a share capital. The liability of the members is limited. Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members. or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased lo be members. and the costs, charges and expenses of winding up, and lor the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £1. Donatlons and legacles Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 (restated) Donatlons Donations 404 404 Grants Newry Mourne & Down DC Black Santa Grant ASDA foundation 1,000 600 1,000 1,000 600 1,000 3,004 3.004 10
Bright Places Counselling Services Company Llmited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 Charitable activltles Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 (resiatedj Provision of counselling services 15.542 15,542 7,896 7,896 Other tradlng activities Unreslricted Totsl Funds Unrestricted Total Funds Funds 2023 Funds 2022 (reslat8d) Fundraising events 718 718 2,170 2,170 Expenditure on charitable activities by fund type Unrestricted Total Funds Unreslricted Total Funds Funds 2023 Funds 2022 (reslatad) Promote health and well-being Support costs 16,843 801 16,843 801 9.068 371 9,068 371 17,644 17,644 9,439 9,439 Expenditure on charitable aclivitles by aclivity lype Activities undertaken directly Support costs Total funds 2023 Total fund 2022 Promote health and well-being Governance costs 16,843 300 501 17,143 501 9.199 240 16,843 801 17,644 9,439 10. Analysis of support costs Analysis of support costs Total 2023 Total 2022 General office Finance costs Governance costs 111 189 501 111 189 501 75 56 240 801 801 371 11
Bright Places Counselling Services Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 11. Other expenditure Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 (restated) Fundraising expenses 50 50 135 135 12. Independent examination fees 2023 2022 (restated) Fees payable to the independent examiner for: Independent examination of the financial statements 500 13. Trustee remuneration and expenses No trustee received any remuneration and no truslee claimed any expenses during the year in connection with their duties. 14. Debtors 2023 2022 (restated) Trade debtors 1,736 1,652 15. Creditors: amounts falling due within one year 2023 2022 {reststed) Trade creditors Accruals and deferred income 1,476 786 1,670 2,262 1,670 12
Bright Places Counselling Services Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2023 16. Analysis ol charitable funds Unrestricted funds At 1 April 2022 At Income Expenditure 31 Mar 2023 General funds 3,931 16,260 (17,6941 2,497 At 1 April 2021 At Income Expenditure 31 Mar 2022 General funds 435 13,070 {9,574) 3,931 17. Analysis of net assets between funds Unrestricted Total Funds Funds 2023 Current assets Creditors less than 1 year Net assets 4,759 (2,262) 2,497 4,759 12,262) 2.497 Unrestricted Total Funds Funds 2022 Current assets Creditors less than 1 year Net assets 5.601 (1,670) 3,931 5,601 11,670) 3.931 18. Related parties The directors are the ultimate controlling party of the charity. The directors neither received nor waived any remuneration during the year {2022: £Nil}. During the year the charity paid fees of £12,58012022 £7,040) to Ihe spouse of trustee. Mr J Graham. These payments were in relation to counselling services provided to the charity by Mrs Graham. Mrs Graham also received £66212022 - £450} in reimbursemenl ol expenses incurred by her in relation to her counselling role. 13