B1 - Annual Return - 431245 Company Details Date return made up to 30 September 2014 Company details Company number 431245 Company name CONSOLE SUICIDE BEREAVEMENT COUNSELLING LIMITED Registered Office 4 WHITETHORN GROVE CELBRIDGE CO. KILDARE Financial year from 1 January 2013 Financial year to 31 December 2013 Company email address paul@console.ie Auditor Details (only applicable if filing an auditors report) Auditor Type Firm Auditor Registration Number (ARN) CP4273 Auditor Name BERMINGHAM & COMPANY Secretary details Secretary Type of entity Individual Resident within EEA Surname KELLY Forename PATRICIA Address 4 WHITETHORN GROVE CELBRIDGE CO KILDARE Does this company have a Joint Secretary? No Does this company have an Assistant Secretary? No Directors PATRICIA KELLY ( 1 ) 1 Director Director Surname KELLY Forename PATRICIA Country of nationality IRELAND Date of birth 18 March 1961 Occupation DIRECTOR Address 4 WHITETHORN GROVE CELBRIDGE EEA resident Yes Other Directorships 1 Company number 362454 Company name ASPECT RECRUITMENT CONSULTANTS LIMITED 2 Company number 278770 Company name HUMAN RESOURCES MANAGEMENT ASSOCIATES LIMITED JOAN BURKE MCKENNA ( 2 ) 2 Director Director Surname MCKENNA Forename JOAN BURKE Country of nationality IRELAND Date of birth 27 September 1962 Occupation HOME-MAKER Address ALEXANDRA MANOR CLANE CO KILDARE EEA resident Yes GERARD TIERNAN ( 3 ) 3 Director Director Surname TIERNAN Forename GERARD Country of nationality IRELAND Date of birth 5 July 1979 Occupation ADMINISTRATOR Address 79 BLOOMFIELD DRIVE ATHLONE CO. WESTMEATH EEA resident Yes URSULA MULKERRINS ( 4 ) 4 Director Director Surname MULKERRINS Forename URSULA Country of nationality IRELAND Date of birth 3 January 1958 Occupation HOME-MAKER Address APARTMENT 3 54 BOWLING GREEN GALWAY EEA resident Yes MC GOVERN ANGELA ( 5 ) 5 Director Director Surname ANGELA Forename MC GOVERN Country of nationality IRELAND Date of birth 10 April 1968 Occupation ADMINISTRATOR Address SMITHSTOWN MAYNOOTH CO. KILDARE EEA resident Yes Attachments 7. Public guarantee limited companies w/o share capital, PLCs and public unlimited companies - Full individual accounts, AUDITED, falling outside the scope of the 1986 Act, pursuant to s. 128 CA 1963. Particulars of persons verifying the contents of the form I/We hereby certify that the particulars contained in this form are correct and have been given in accordance with the Notes on Completion of the statutory Form B 1. Sign this form with certificate/certificates issued by Revenue Online Services (ROS). No Details of Director who is certifying that the information provided is correct Type of Signature Signature as Director Type of entity Individual Resident within EEA Individual details Surname MCKENNA Forename JOAN BURKE Details of Secretary who is certifying that the information provided is correct Type of Signature Signature as Secretary Type of entity Individual Resident within EEA Individual details Surname KELLY Forename PATRICIA Particulars of the presenter Reference Reference number JMC/MC Presenter details Type of entity Business name registered in Ireland Name CONDRON & ASSOCIATES Address C5 M4 BUSINESS PARK CELBRIDGE CO. KILDARE E-mail address mary @condronassociates.ie Telephone number 01 6102003 Fax number 01 6544928 Legal references Collective Citation: Com panies Acts, 1963 to 2013 Legal Function Performed: A nnual Return to the registrar o f companies Act: Com panies Act, 1963 Section: 125, 127, 128 Act: Com panies (Amendment) A ct 1986 Section: 7 Act: Electoral A ct 1997 Section: 26 Act: Com panies (Amendment)(No. 2) A ct 1999 Section: 43 and 44 Act: Com panies Act, 1990 Section: 249A Presenter: CONDRON & ASSOCIATES C5 M4 BUSINESS PARK CELBRIDGE CO. KILDARE Contact Person: Mary Collins 01 6102003 II B1 Submission Number: 9462362 B l: Company Number: 431245 Company Name: CONSOLE SUICIDE BEREAVEMENT COUNSELLING LIMITED Send To: Companies Registration Office O'Brien Road Carlow Signature Page and Certification of Attachments B l - Annual Return - 431245 We hereby certify that the copy Balance Sheet (including every docum ent required by law to be annexed to the Balance Sheet) laid or to be laid before the annual general meeting o f the Com pany for this year, and the copy A uditor’s report on the said Balance Sheet and the report o f the Directors accompanying the said Balance Sheet, are true copies o f the originals. Signature of the person(s) who is (are) certifying that the information provided is correct. Q o l^ Signature as Secretary: PATRICIA KELL3P Date This document requires two signatures. The same person cannot sign as t 5tll D lltiU ui^u^^uiutun Legal references: Collective Citation: Companies Acts, 1963 to 2013 Attachments: 1 Financial Year from: 01-01-2013 to: 31-12-2013 Auditor Registration N um ber (ARN): CP4273 &£ Auditor Name: BERM INGHAM < CARLOW E 05 NOV Q M p f ^ ^ V E D The fee for this submission(includihg late fees) is: €20. Please ensure it accompanies this document. Cheques or Postal Money Orders should be made out to "The Companies Registration Office" using the full title rather than the abbreviation CRO. Unless this signature page and any attachments are received in the CRO by the following date, the annual return will be deemed never to have been filed: 19-Nov-2014 (i.e. 28 days after the form was electronically submitted) Ref.: CCD1 6A52 OBBC 08B1 472B EA0C C3D4 B941 Page 1 o f 1 WEB FILED (50) . 5458341 Console Suicide Bereavement Counselling Limited Company Limited by G uarantee having no share capital Directors' Report and Financial Statements for the year ended 31st December 201) fy ji We hereby certify that the Auditor's Report, Directors' Report, Income and Expenditure Account and Balance Sheet accompanying this Annual Return are true copies of the documents to be laid before the Annual General Meeting of the Company Bermingham & Company Statutory Auditors Damastown Way Damastown Business Park Dublin 15 C om pany in fo rm atio n Directors Patricia Kelly Joan Burke Me Kenna Angela Me Govern A ppointed 07/04/2014 Gerard T iem an - Appointed 07/04/2014 Ursella M ulkerrins A ppointed 07-04-2014 Secretary Patricia Kelly Charity Registration Number CHY 15402 Company Registration Number CRO 431245 Registered office 4 W hitethorn G rove Celbridge Co. Kildare Auditors Berm ingham & Company Damastown Way Damastown Business Park Dublin 15 Bankers Allied Irish Banks pic 7/12 Dame Street Dublin 2 Solicitors James V. Tighe & Company Main Street Celbridge Co. Kildare C ontents Page Directors' report Statement o f Directors' Responsibilities Independent Auditors' report to the Members of Console Suicide Bereavement Counselling Limited 1 -3 4 S-6 Income and Expenditure Account 7 Balance sheet 8 Cash flow statement 9 Notes to the financial statements 10 - 1 9 D ire c to rs' re p o rt fo r th e y e a r en d ed 31st D ecem ber 2013 The directors present their annual report and audited financial statements for the year ended 31st D ecem ber 2013. P rincipal A ctivities, O p e ra tin g Review a n d F u tu re D evelopm ents The organisation is a charitable company limited by guarantee, incorporated under the Com panies Acts 1963 to 2013 on 6th December 2006. The com pany took over the operations and activities o f Console - Bereaved by Suicide Foundation on 1st July 2010. The com pany does not have a share capital and the liability o f members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities o f the com pany on winding up such amounts as may be required not exceeding one Euro (€1). The company was established under a M emorandum of Association which established the objects and powers o f the charitable company and is governed under its Articles of Association and managed by a Board o f Directors. The company has been granted charitable status under Sections 207 and 208 o f the Taxes Consolidation Act 1997, Charity No CHY 15402. The company's objects and principal activities are to: - Facilitate communication between clinicians, volunteers, survivors, the bereaved and researchers in all matters relating to suicide, suicidal behaviour and deliberate self harm. - Promote awareness o f the problem o f suicide and suicidal behaviour in the general public by holding conferences and workshops, by com munication of relevant material through the media and through research interpretation and dissemination. - Ensure that the public, professionals and policy makers are better informed about suicide, suicide prevention and intervention. - Support and encourage relevant research. - Make Console an all Ireland organisation. In 2013 Console Service Provision consisted of; - Individual, couple and family counselling or therapy for anyone in Suicidal C risis or Bereaved through Suicide, at any Console Centre location. Existing full time Console Centres are in Dublin, Cork, Limerick, Galway,W exford. Swinford, Ballina, Co. Kildare, Athlone and Tralee,in Co Kerry. - Child Psychotherapy Services for Children and A dolescents in Suicidal Crisis or who have been bereaved by suicide. Console collaborates closely with CAM H's services nationwide and children as young as 6years o f age attend Console, particularly when they have lost a sibling or parent to suicide. - A National Freephone 24 hour helpline (1800 201 890) for anyone Bereaved by Suicide. Callers can use this helpline for emotional support after the loss o f someone close, practical advice and for access inform ation to Counselling Services at a Console Centre. - In addition, Console handles all calls to the HSE South Farm & Rural Stress Helpline. - Practical information for people who have been Bereaved by Suicide including guidance, literature and other - On-going support groups or therapeutic grief programmes for anyone bereaved by suicide. - Console facilitates training and awareness programmes to community groups o r agencies, particularly when they have been affected by suicide. In particular, the Console D iplom a in Suicide Studies runs annually, in University College Dublin. - Professional workshops, presentations, Seminars and Conferences. - Console also provides a national Freephone Suicide Prevention and intervention helpline called Console 24/7 (1800 247 247) and is available free o f charge, 24 hours every day. The Helpline service is available to anyone in crisis, considering suicide or concerned about a loved one. Also available by text message. - Launch o f a resource for employers "Breaking the Silence in the W orkplace; A Guide for Em ployers on Responding to Suicide in the W orkplace", produced in collaboration with the Irish H ospice Foundation. - Launch of the "Quality Standards for the Provision o f Suicide Bereavem ent Services; A Practical Resource" produced in collaboration with the HSE National Office for Suicide Prevention. D ire c to rs’ re p o rt fo r th e y e a r ended 3 1 st D ecem ber 2013 - Annual National Conference held in Septem ber 2013- "The W orld Suicide Prevention D ay Conference" welcoming speakers such as Susan Beaton (Australia), Dr Jerry Reed (USA), Jill Fisher (Australia), D r H arry Barry, Ray D'Arcy & Christy Kenneally. - Numerous collaborative and com munity events/training attended, provided or participated, am ong many others; - Irish Hospice Foundation W orkshops on Loss & Bereavement - One in Four Child Protection training - An Garda Siochana - Babette Rothschild - IACP Counselling & the Law - Early Detection in Psychosis - Traveller Mental Health W orking Group - Western Alliance for Mental Health - Finglas Suicide Network Partnership - See Change - Macra na Ferime - Kerry Suicide Response Forum & the developm ent of a Suicide Response Protocol for the region Number of Service Contacts, 2013 - 13,531- Service Contacts for Counselling Numbers attended Support Groups, 2013 - 4,271 Number of Console Helpline calls, 2013 - 6,859 Number one-to-one CounsellingClients; - male 3341 - female 9738 - children 452 Child Psychotherapy Service: - Age 6-8 years - 35 clients during 2013 - Age 9-11 years - 59 clients during 2013 - Age 12-15 years - 141 clients during 2013 - Age 16-18 years - 217 clients during 2013 The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements. R esults fo r the y ea r Console Suicide Bereavement Counselling Limited generated an operating loss after im pairment of property of €(136,870) (2 0 12-€(26,859)). D irectors At the annual general meeting one-third o f the Directors for the time being, or if their number is not three or a multiple of three, then the number nearest one-third, shall retire from office in accordance with the Articles o f Association. The Directors to retire in every year shall be those who have been longest in office since the last election, but as between persons who became Directors on the same day, those to retire shall (unless they otherwise agree am ongst themselves) be determined by lot. A retiring Director shall be eligible for re-election. Console Suicide Bereavement Counselling Limited Directors' report for the year ended 31st December 2013 Principal Risks & Uncertainties The Directors have identified that the key risks and uncertainties the Charity faces relate to the risk of a decrease in the level of donations and the potential increase in compliance requirements in accordance with company, health and safety, taxation and other legislation. T h e c h a rity m itig a te s these risk s as follow s: - The charity continually monitors the level of activity, prepares and monitors its budget targets and projections. - The charity closely monitors emerging changes to regulations and legislation on an ongoing basis. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, contractors, volunteers, clicnts and visitors to the centres. Events after the Balance Sheet date There have been no significant events affecting the company since the 31st December 2013. Research and Development The company did not engage in any research and development activity during the period. Accounting records The Directors acknowledge their responsibility under Section 202 of the Companies Act 1990 to keep proper books and records for the company. In order to comply with the requirements of the act, an accounting services firm w>as engaged. The books and records of the company are kept at the registered office. Auditors That Condron & Associates resigned as auditors during the year and the directors appointed Bermingham & Company to fill the vacancy. Political Donations The company made no (2012 - €ni!) political donations during the year. This report was approved by the Board on and signed on its behalf by Patricia Kelly Director Joan Burke Me Kenna Director Statem ent of Directors' responsibilities The directors are responsible lor preparing the annual report and the financial statements in accordance with applicable Irish law and Generally Accepted Accounting Practice in Ireland, including the accounting standards issued by the Accounting Standards Board and promulgated by the Association of Chartered Certified Accountants. Irish company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the profit or loss staterrient of financial activities of the charitable company for that period. In preparing those financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently - make judgements and estimates that are reasonable and prudent - prepare the financial statements on the going concern basis unless it is inappropriate to presume, that the company will continue in business. - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. The directors confirm that they have complied with the above requirements in preparing the financial statements. The directors are responsible for keeping proper books of account which disclose with reasonable accuracy al any lime the financial position of the company and to enable them to ensure the financial statements comply with the Companies Acts, 1963 to 2013. They are also responsible for safguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the board Patricia Kelly Director Joan Burke Me Kenna Director We have audited the financial statements of Console Suicide Bereavement Counselling Limited for the year ended 31 December 2013 which com prise the profit and loss account, the balance sheet and the related notes. The financial reporting framework that has been applied in their preparation is Irish Law and accounting standards issued by the Financial Reporting Council (Generally Accepted Accounting Practice in Ireland) This report is made solely to the com pany’s members, as a body, in accordance with the requirem ents o f the Companies Acts 1963 to 2013. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the com pany and the company's members as a body, for our audit work, for this report, or for the opinions we have formed. R espective responsibilities o f d irec to rs an d au d ito rs As described in the Statement of Directors' Responsibilities the company's directors are responsible for the preparation of the financial statements giving a true and fair view. Our responsibility is to audit and express an opinion on the financial statements in accordance with Irish law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB's) Ethical Standards for Auditors, including, "APB Ethical Standard - Provisions Available for Small Entities (Revised)", in the circumstances set out in note 2 to the financial statements. Scope of the au d it of the financial statem en ts An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the company's circumstances and have been consistently applied and adequately disclosed; the reasonableness o f significant accounting estimates made by the directors; and the overall presentation o f the financial statements. In addition, we read all the financial and non-financial information in the directors report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report. O pinion on the financial statem en ts In our opinion the financial statements: - give a true and fair view in accordance with Generally Accepted Accounting Practice in Ireland o f the state of the company's affairs as at 31 st Decem ber 2013 and of its profit (loss) for the year ended; and - have been properly prepared in accordance with the requirements of the Companies Acts 1963 to 2013. M atters on which we are required to report by the Companies Acts 1963 to 2013 - Wc have obtained all the information and explanations which we consider necessary for the purposes of our audit. - In our opinion, proper books of account have been kept by the company. - The financial statements are in agreement with the books of account. - In our opinion the information given in the directors' report is consistent with the financial statements. M atters on which we are required to report by exception We have nothing to report in respect of the provisions in the Companies Acts 1963 to 2013 which require us to report to you if. in our opinion the disclosures of the directors' remuneration and transactions specified by law are not made. Statutory Auditors Damastown Way Damastown Business Park D ublin 15 Income and Expenditure Account for the year ended 31st December 2013 Continuing operations 2013 Notes Incomc Grants Received Income from Fundraising Activities Donations 2 2 2 2012 € € 703,357 188,415 782,381 391,414 170,258 827,975 1,674,153 1,389,647 (178,740) (118,295) (28,389) (1,281,608) (57,982) (172,817) (105,752) (10,000) (1,063,398) (44,452) Costs of generating funds Costs of generating voluntary incomc Merchandising costs Direct charitable expenditure Governance costs 3 3 3 3 3 Operating surplus for the period 4 9,139 (6.772) Interest payable and similar charges 5 (19,645) (20,087) (10,506) (26,859) (126,364) - (136,870) (26.859) Impairment of fixed assets 8 Surplus/(Deficit) for the period A separate Statement of Total Recognised Gains and Losses is not required, as all gains and losses have been reflected above. On behalf of the board Patricia Kelly Director Jo an Burke Me Kenna D irector f t t t o a a U & IU )ate: Q ^ C c fc C to e T a o V '4> The notes on pages 10 to 19 form an integral part of these financial statements. Balance sheet as at 31st December 2013 2013 Notes Fixed assets Tangible assets € 8 C urrent assets Debtors Cash at bank and in hand Creditors: amounts falling due within one year 9 10 2012 € f 651,846 € 790,825 1,472 169,599 117.506 171,071 117.506 (377,841) (294,119) Net current liabilities (206,770) (176,613) Total assets less current liabilities 445,076 614,212 (568305) (600,571) (123,229) 13,641. (123,229) 13.641 (123,229) 13.641 Creditors: amounts falling due after more than one year 11 Net (liabilities)/assets Represented by Unrestricted funds - General Fund Total Funds 12 On behalf of the board Patricia Kelly Director Joan Burke Me Kenna Director £3>rd o ^ b d o e a r 2 c % The notes on pages 10 to 19 form an integral p art of these financial statem ents. C ash flow statem en t fo r th e y e a r ended 31st D ecem ber 2013 Notes R econciliation of o p era tin g loss to net cash inflow from o p era tin g activities Operating loss after Impairment Depreciation (Increase) in debtors Increase in creditors Net cash inflow from o p e ra tin g activities 2013 € 2012 € (117,225) 177,227 (1,472) 68,722 (6,772) 34,670 127,252 54,706 26,808 C ash flow statem ent Net cash inflow from operating activities Returns on investments and servicing of finance Capital expenditure 17 17 127,252 (19,645) (11,893) 54,706 (20,087) (12,400) Financing 17 95,714 (6,964) 22,219 (2,527) 88,750 19,692 88,750 6,964 19,692 2,527 Increase in cash in the y e a r R econciliation of net cash flow to m ovem ent in n et fu n d s Increase in cash in the y ea r Cash outflow from increase in debts and lease financing Change in net funds resulting from cash flows New finance leases and hire purchase contracts 95,714 (26,355) 22,219 M ovem ent in net funds in the y e a r N et deb t a t 1st J a n u a ry 2013 69,359 (564,915) 22,219 (587,135) N et debt a t 31st D ecem ber 2013 (495,557) (564,915) N otes to the fin an cial statem en ts fo r th e y e a r en d ed 31st D ecem ber 2013 1. P rin c ip a l A ccounting Policies The significant accounting policies adopted by the Company are as follows: 1.1. Basis o f A ccounting The financial statements are prepared on the going concern basis, under the historical cost convention, as modified by the revaluation o f certain tangible fixed assets and comply with the financial reporting standards of the Accounting Standards Board, as published by the Association o f Chartered Certified Accountants and the Companies Acts 1963 to 2013. 1.2. F u n d A ccounting The following funds are operated by the Charity. U nrestricted Funds General Funds represent amounts which are expendable at the discretion o f D irectors in furtherance o f the objectives o f the charity and which have not been designated for other or specific purposes. Such funds may be held in order to finance working capital or capital expenditure. 1.3. Incom e resources All incoming resources are included in the Statement o f Financial Activites when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlem ent is the earlier of the charity being notified or an impending distribution of the legacy being received. The follow ing specific policies are applied to particular categories of income: - Voluntary income is received by way if grants, donations and gifts and is included in full in the Financial activites when receivable. - Grants, where entitlement is not conditional on the delivery o f a specific perform ance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. - Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts. - Investment income is included when receivable. - Incoming resources from charitable trading activity are accounted for when earned. - Incoming resources from grants, where related to perform ance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. 1.4. E x p en d itu re Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes V A T which cannot be fully recovered, and is reported as part o f the expenditure to which it relates. - Costs o f generating funds com prise the costs associates with attracting voluntary income and the costs of trading for fundraising purposes. - Charitable expenditure com prises those costs incurred by the charity in the delivery o f its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs o f an indirect nature necessary to support them. - Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fee and costs linked to the strategic management o f the charity. - All costs are allocated between the expenditure categories of the Statement o f Financial Activites on a basis designed to reflect the use o f the resource. N otes to th e financial statem en ts fo r th e y e a r en d ed 31st D ecem ber 2013 ...................... continued 1.5. T angible fixed assets a n d d ep reciatio n Tangible fixed assets are recorded at historic cost. Cost includes prime cost, overheads and interest incurred in financing the construction o f tangible fixed assets. Capitalisation of interest ceases when the asset is brought into use. Freehold land and buildings are revalued on the basis o f open market value. Revaluation gains are recognised in the profit and loss account to the extent that they reverse previously recognised revaluation losses on the same assets. All other revaluation gains are recognised in the statement o f total recognised gains and losses. The company undertakes a review for impairment of a fixed asset if events or changes in circum stances indicate that the carrying amount o f the fixed asset may not be recoverable. Revaluation losses are recognised in the statement of total recognised gains and losses until the carrying amount reaches its depreciated historical cost and thereafter in the profit and loss account. An exception is where the recoverable amount o f the asset is greater than its revalued amount. In this case the loss is recognised in the statement of total recognised gains and losses to the extent that the recoverable amount is greater than the revalued amount. Depreciation is calculated in order to write off the cost o f tangible fixed assets over their estim ated useful lives as follows: Land and buildings Fixtures, fittings and equipment Leased M otor vehicles Not depreciated 4 years (25% straight line) Straight line over the life o f the lease 1.6. G ra n ts Grant income from Public Sector Bodies/Governm ent Agencies and other sundry sources are either credited when receivable to the Statement o f Financial Activities or are deducted from expenses w hich give rise to the grants. Expenditure grants are credited to the Statement o f Financial A ctivities upon the recognition o f the associated expense for which the grant was originally received. 1.7. L eased A ssets a n d H ire P u rc h a se C om m itm ents Tangible fixed assets acquired under finance leases are included in the balance sheet at their equivalent capital value and depreciated over the shorter o f the lease term and their useful lives. The corresponding liabilities are recorded as a creditor and the interest elem ent of the finance lease rentals is charged to the profit and loss account on an annuity basis. Operating lease rentals are charged to the profit and loss account on a straight line basis over the lease term. 1.8. T axation No charge to current or deferred taxation arises as the charity has been granted charitable status under Sections 207 and 208 of the Taxes Consolidation Act 1997, Charity No CHY 15402. The charity is eligible under the "Scheme of Tax Relief for Donations to Eligible Charities and Approved Bodies under Section 848A Taxes Consolidation Act, 1997" therefore income tax refunds arising from sponsorships exceeding € 250 per annum are included in unrestricted funds. Irrecoverable value added tax is expended as incurred. 1.9. Pensions Pension benefits are met by payments to a defined contribution pension fund. Contributions are charged to the profit and loss in the year in which they fall due. The assets are held separately from those o f the com pany in an independently adm inistered fund. Differences between the amounts charged in the profit and loss account and payments made to pension funds are treated as assets or liabilities. N otes to th e fin an cial statem en ts fo r th e y ea r en d ed 3 1 st D ecem ber 2013 . continued 2. Incom e All income derives from activities in the Republic of Ireland. The analysis o f income by activity is as follows: 2013 2012 C lass o f income Grants Income from Fundraising Activities Donations G ra n ts w ere received fro m th e follow ing sources: Health Service Executive Pobal Family Support Agency Department O f Children The National lottery Department O f Foreign Affairs Mayo County Council € € 703,357 188,415 782,381 391,414 170,258 827,975 1,674,153 1,389,647 598,557 4,000 36,600 252,114 12,000 42,300 10,000 75,000 59,200 5,000 703,357 391,414 N otes to th e fin an cial statem en ts for th e y ea r en d ed 31st D ecem ber 2013 continued 3. E xpenditure Costs of g en e ratin g funds Administration salaries Administration Costs Staff pension costs Other Staff Costs Recruitment costs C osts of g en e ratin g v o lu n tary incom e Fundraising costs Fundraising & Development salaries Function costs Hire of Facilities M erchandising costs Advertising & Promotion Costs D irect c h a rita b le ex penditure Centre Operating Costs Counselling and Co-ordination Fees Clinical Supervision Fees Counselling Salaries Employer's PRSI contributions Rent payable Education training & conferences Insurance Light and heat Cleaning Repairs and maintenance Printing, postage and stationery Telephone Hire o f equipment M otor & Travel expenses Bank charges Credit card charges General expenses Charitable donations - other Subscriptions Depreciation on FF & Equipment Depreciation on motor vehicles Profits/losses on disposal o f tangible assets 2013 € 2012 € 40,000 129,385 5,475 2,880 1,000 161,487 5,475 5,855 - 178,740 172,817 35,938 52,812 10,609 18,936 74,724 1,577 29,451 118,295 105,752 28.389 10,000 28.389 10,000 44,488 354,790 45,333 324,804 45,600 120,707 54,619 4,680 22,485 5,499 68,995 27,110 18,359 46,536 359,439 40,538 252,220 34,046 79.927 41.928 11,179 9,476 3,506 18,359 31,427 29,420 2,124 54,956 2,098 2,900 6,286 38 2,325 13,706 20,964 81,801 6,067 1,518 3,890 16,769 23,442 10,652 1,281,608 - - 1,063,398 N otes to th e financial statem en ts fo r th e y e a r en d ed 31st D ecem ber 2013 continued G overnance costs Legal and professional Consultancy fees Accountancy & Book-keeping Audit N et incom ing resources for the y e a r a re a rriv e d a t a fte r ch arg in g 2013 € 2012 € 7,924 22,000 21,908 6,150 3,477 15,100 17,875 8,000 57,982 44,452 2013 2012 € 166,575 10,652 6,150 Depreciation and Impairment of tangible assets Loss on disposal of tangible fixed assets Auditors' remuneration In terest payable a n d sim ilar charges Included in this category is the following: On bank loans and overdrafts On loans repayable in five years or more Hire purchase interest On overdue tax € 34,670 - 8,000 2013 € 2012 € 10 10,399 6,405 2,831 6 14,988 3,801 1,292 19,645 20,087 2013 N u m b er 2012 N um ber 11 5 2013 € 2012 € 457,616 45,600 5,475 252,220 34,046 5,475 508,691 291,741 Em ployees N um ber of em ployees The average monthly numbers o f employees during the year were: Charitable activities These numbers include executive directors. The aggregate payroll costs o f these employees were as follows: Wages and salaries Social welfare costs Other pension costs Page 14 N otes to th e fin an cial statem en ts fo r th e y e a r en d ed 31st D ecem ber 2013 ......................continued 7. Pension costs The company operates a defined contribution pension scheme in respect o f em ployees. The schem e and its assets are held by independent managers. T he pension charge represents contributions due from the company and amounted to €5,475 (2012 - €5,475). L a n d an d T angible fixed assets F ix tu res, buildings fittin g s a n d freehold vehicles T otal € € € € Cost At 1st January 2013 Additions Disposals 814,364 M o to r e q u ip m e n t - 54,823 12,250 - 85,561 44,401 (42,350) 954,748 56,651 (42,350) At 31 st December 2013 814,364 67,073 87,612 969,049 D epreciation / Im p a irm e n t loss At 1st January 2013 Impairment loss On disposals Charge for the year 98,000 126,364 - 34,209 31,714 - - 16,769 (13,295) 23,442 163,923 126,364 (13,295) 40,211 At 31 st December 2013 224,364 50,978 41,861 317,203 Net book values At 31 st December 2013 590,000 16,095 45,751 651,846 At 31 st December 2012 716,364 20,614 53,847 790,825 - The land and buildings o f the com pany were revalued by Flynn and Associates, (mem ber o f the Society of chartered surveyors in Ireland) to an open m arket value basis reflecting market conditions at 21 O ctober 2014. T he property has been valued at €590,000. An impairment of €126,364 has been recognised for the year ended 31 December 2013. Included above are assets held under finance leases or hire purchase contracts as follows: Asset d escription 2013 N et D e p rec iatio n book value ch a rg e € M otor vehicles € 41,861 2012 N et D ep reciatio n b o o k v alu e ch arg e € 23,442 € 43,927 18,484 N otes to th e financial statem en ts fo r th e y ea r ended 31st D ecem ber 2013 continued 9. D ebtors 2012 € € Trade debtors 1,4 7 2 C red ito rs: am o u n ts falling due 2013 2012 € € 27,680 46,121 18,215 46,121 23,050 50,704 221,346 8,940 17,515 51,313 138,327 2,628 20,000 377,841 294,119 2013 2012 £ £ 543,590 579,313 24,715 21,258 568,305 600,571 46,121 46,121 138,363 359,106 46,121 46,121 138,363 394,829 589,711 625,435 w ithin one y ea r Bank overdraft Bank loan Net obligations under finance leases and hire purchase contracts Trade creditors PAYE and PRSI Other creditors Accruals 11. 2013 C red ito rs: am ounts falling due afte r m ore th a n one y e a r Bank Loan Net obligations under finance leases and hire purchase contracts Loans Repayable Repayable Repayable Repayable in one year or less, or on demand (Note 10) between one and two years between two and five years in five years or more - The bank loan facilities with Bank o f Scotland are secured by way o f a charge over the property at 68 Ard Patrick, Navan Road, Dublin 7. N otes to th e financial statem en ts fo r the y e a r ended 31st D ecem ber 2013 . continued 12. A nalysis of n et assets betw een funds G en e ra l Funds T otal € € Operating loss for the year Opening m em bers'funds (136,870) 13,641 (136,870) 13,641 Closing Balance (123,229) (123,229) The General reserve represents the free funds o f the charity which are not designated for a particular purpose. 13. G eneral funds an d m em bers liabilities The company is limited by guarantee, not having a share capital and consequently the liability o f members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities o f the company on winding up such amounts as may be required not exceeding one Euro (€1). 14. C apital com m itm ents There were no capital commitments at 31st December 2013. 15. APB E thical S ta n d a rd s - P rovisions A vailable to Small E ntities In common with many other entities of our size and nature we use our auditors to assist with the preparation of the financial statements. 16. R elated p a rty tran sa ctio n s Consultancy fees of €90,066 were paid to Paul Kelly for the year ended 31 December 2013. Paul Kelly is the CEO of Console N otes to th e financial statem en ts fo r the y e a r en d ed 31st D ecem ber 2013 , continued 17. G ross cash flows 2012 € € R e tu rn s on investm ents a n d servicing o f finance Interest paid (19,645) (20,087) C ap ital expen d itu re Payments to acquire tangible assets Receipts from sales o f tangible assets (30,296) 18,403 (12,400) (11,893) (12,400) 10,399 (17,363) 14,988 (17,515) (6,964) (2,527) F inancing Other new long term loans Capital element o f finance leases and hire purchase contracts 18. 2013 A nalysis of changes in n e t funds Cash at bank and in hand Overdrafts Debt due within one year Debt due after one year Finance leases and hire purchase contracts N et funds O pen in g b alance C ash flow s O th e r ch an g es Closing balan ce € € € € 117,506 (18,215) 52,093 (9,465) 169,599 (27,680) 99,291 42,628 141,919 (46,121) (579,312) (38,773) (10,399) 17,363 46,121 (26,355) (46,121) (543,590) (47,765) (664,206) 6,964 19,766 (637,476) (564,915) 49,592 19,766 (495,557) Console Suicide Bereavement Counselling Liniiled Notes to the financial statements for the year ended 31st December 2013 continued 19. Going concern During the period to 31 sc December 2013. the company incurred a net deficit of €136.870 after fixed asset impairment of €126,364. At the 31st December 2013 the company had net liabilities of €123.229. The company continues to be dependent on the continuing financial support of state agencies and its lending institution and the directors have not become aware of any potential restriction or cessation in its bank facilities. The directors have reviewed the company's projected Income & Expenditure over the next twelve months and do not anticipate a reduction of its charitable income and intend to maintain control over its charitable expenditure in the forthcoming year. On that basis, the directors consider it appropriate to prepare the accounts on a going concern basis. 20. Approval o f Financial statements The financial statements were approved by the Board on and signed on its behalf by P atric ia Kelly D irector Jo a n B u rk e M e K en n a D irecto r