B1 - Annual Return - 431245 Company Details Date return made up to 30 September 2013 If this return is made up to a date earlier than the company's existing Annual Return Date (ARD), one o f the following boxes must be ticked The company wishes to RETAIN the anniversary o f its existing ARD for next year. 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 2012 Financial year to 31 December 2012 Company email address paul@ console.ie Auditor Details (only applicable if filing an auditors report) Auditor Type Firm Auditor Registration Number (ARN) CA2235575 Auditor Name CONDRON & ASSOCIATES Secretary details Secretary Type o f entity Individual Resident within EEA Surname KELLY Forename PATRICIA Address 4 WHITETHORN GROVE CELBRIDGE CO KILDARE D oes this company have a Joint Secretary? No D oes this company have an Assistant Secretary? No Directors CO M PA N Y >TRATK3^ O m C E- f U# AN O iR G L to C H iJ ^ 0 CUiDSACHTAl I f B1 Submission Number: 8924250 PAUL KELLY ( 1 ) 1 Director Director Surname KELLY Forename PAUL Country o f nationality IRELAND Date o f birth 18 February 1960 Occupation DIRECTOR Address 4 WHITETHORN GROVE CELBRIDGE EEA resident Yes Other Directorships 1 Company number 362454 Registered in IRELAND Company name ASPECT RECRUITMENT CONSULTANTS LIMITED 2 Company number 278770 Registered in IRELAND Company name HUM AN RESOURCE MANAGEMENT ASSOCIATES LIMITED L .I COMPANIES SK 5TRATK3N; OFRCE p i V J anoirgumchl Aru cuideac i ;As B1 Submission Number: 8924250 PATRICIA KELLY ( 2 ) 2 Director Director Surname KELLY Forename PATRICIA Country o f nationality IRELAND Date o f 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 HUM AN RESOURCES MANAGEMENT ASSOCIATES LIMITED JOAN BURKE MCKENNA ( 3 ) 3 Director Director Surname MCKENNA Forename JOAN BURKE Country o f nationality IRELAND Date o f birth 27 September 1962 Occupation HOME-MAKER Address ALEXANDRA MANOR CLANE CO KILDARE EEA resident Yes v* AN OiRG CH LA8U CUi D&ftCHTAl I l f ^ B1 Submission Number: 8924250 Attachments Balance sheet S128 Companies Act 1963 [CA 63]; S7 and S18 Companies (Amendment) Act 1986 [CAA 86] Profit and Loss Account S7 and S I 8 CAA 86 Notes to the Accounts Schedule o f CAA 86 Directors Report S .128 CA 63; S.7 and S .18 CAA 86 Auditors Report S .128 CA 63; S.7 and S .18 CA 86 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 o f 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 o f Signature Signature as Director Type o f entity Individual Resident within EEA Individual details Surname KELLY Forename PAUL Details of Secretary who is certifying that the information provided is correct Type o f Signature Signature as Secretary Type o f entity Individual Resident within EEA Individual details Surname KELLY Forename PATRICIA Particulars of the presenter Reference Reference number JMC/SMC Presenter details Type o f entity Business name registered in Ireland Name CONDRON & ASSOCIATES Address C5 M4 BUSINESS PARK CELBRIDGE CO. KILDARE E-mail address info @ condronassociates.ie Telephone number 01 6102003 Fax number 01 6544928 Legal references Collective Citation: Companies Acts, 1963 to 2012 Legal Function Performed: Annual Return to the registrar of companies Act: Companies Act, 1963 Section: 125, 127, 128 Act: Companies (Amendment) Act 1986 Section: 7 Act: Electoral Act 1997 Section: 26 Act: Companies (Amendment)(No. 2) Act 1999 Section: 43 and 44 Act: Companies Act, 1990 Section: 249A Presenter: CONDRON & ASSOCIATES C5 M4 BUSINESS PARK CELBRIDGE CO. KILDARE Contact Person: SARAH MC CALLION 01 6102003 B1 Submission Number: 8924250 B 1: Company Number: 431245 Company Name: CONSOLE SUICIDE BEREAVEM ENT COUNSELLING LIMITED Send To: Companies Registration Office O'Brien Road Carlow Signature Page B1 - Annual Return - 431245 Signature of the person(s) who is (are) certifying that the information provided is correct. ? y PAUL KEJXY / Signature as Directo ^oM axma 1 /jlIU Signature as Secretary: PATRICIA KELLy J Legal references: Collective Citation: Companies Acts, 1963 to 2012 Attachm ents: 5 Financial Year from: 01-01-2012 to: 31 -12-2012 Auditor Registration Number (ARN): CA2235575 Auditor Name: CONDRON & ASSOCIATES The fee for this submission(including 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: 26-Nov-2013 (i.e. 28 days after the form was electronically submitted) Ref.: BCDF 162C 31E1 2A2A 75D2 A044 0A8A 84C0 Page 1 o f 1 WEB FILED (50) CRO Number - 431245 Charity Number - CHY 15402 5691072 Console Suicide Bereavement Counselling Limited by Guarantee Directors' Report and Financial Statements for the year ended 31st December 2012 (Company Limited by Guarantee having no share capital) I CRO CARLOW 2 7 NOV 2013 R E C E IVE D 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 M eeting of the Company 24 Company information Directors Paul Kelly Patricia Kelly Joan Burke M e K enna Secretary Patricia Kelly Charity Registration N um ber CHY 15402 Com pany Registration N um ber CRO 431245 Registered office 4 W hitethorn G rove Celbridge Co. K ildare Auditors C ondron & A ssociates C5, M 4 B usiness Park Celbridge Co. K ildare Bankers A llied Irish Banks pic 7/12 D am e Street D ublin 2 A llied Irish Banks Pic Lynch's Castle G alw ay Solicitors Jam es V. T ighe & C om pany M ain Street C elbridge Co. K ildare C o n te n ts P ag e Directors' report Statement o f D irectors' Responsibilities Independent A uditors' report to the M em bers o f C onsole Suicide B ereavem ent Counselling Lim ited 1 -2 3 4 -5 Income and E xpenditure A ccount 6 Balance sheet 7 Cash flow statem ent 8 N otes to the financial statem ents 9-17 D ire c to rs ' r e p o rt fo r th e y e a r en d ed 3 1 st D ecem b er 2012 The directors present their annual report and audited financial statem ents for the year ended 31st D ecem ber 2012. P rin c ip a l A ctivities, O p e ra tin g R eview a n d F u tu re D evelopm ents The organisation is a charitable com pany lim ited by guarantee, incorporated under the C om panies A cts 1963 to 2012 on 6th D ecem ber 2006. T he com pany took over the operations and activities o f C onsole - B ereaved by Suicide Foundation on 1st July 2010. T he com pany does not have a share capital and consequently the liability o f m em bers is limited, subject to an undertaking by each m em ber to contribute to the net assets or liabilities o f the com pany on w inding up such amounts as may be required not exceeding one Euro (€1). The com pany was established under a M em orandum o f A ssociation w hich established the objects and powers o f the charitable com pany and is governed under its A rticles o f A ssociation and m anaged by a B oard o f Directors. The com pany has been granted charitable status under Sections 207 and 208 o f the T axes C onsolidation Act 1997, Charity N o CHY 15402. T he company's objects and principal activities are to: - Facilitate com m unication betw een clinicians, volunteers, survivors, the bereaved and researchers in all m atters relating to suicide, suicidal behaviour and deliberate se lf harm. - Promote awareness o f the problem o f suicide and suicidal behaviour in the general public by holding conferences and workshops, by com m unication o f relevant m aterial through the m edia and through research interpretation and dissemination. - Ensure that the public, professionals and policy m akers are better inform ed about suicide, suicide prevention and intervention. - Support and encourage relevant research. - Make Console an all Ireland organisation. The charity plans continuing the activities outlined above in the forthcom ing years subject to satisfactory funding arrangements. R esults for th e y e a r Console Suicide Bereavem ent C ounselling L im ited generated an operating surplus o f € (2 6,859) (2011 - €157,822). D irecto rs At the annual general m eeting one-third o f the D irectors for the tim e being, o r if their num ber is n o t three o r a m ultiple o f three, then the num ber nearest one-third, shall retire from office in accordance with the A rticles o f A ssociation. The D irectors to retire in every year shall be those who have been longest in office since the last election, but as betw een persons who becam e D irectors on the sam e day, those to retire shall (unless they otherw ise agree am ongst them selves) be determined by lot. A retiring D irector shall be eligible for re-election. Directors' report for the year ended 31st December 2012 Principal Risks & Uncertainties The D irectors have identified that the key risks and uncertainties the Charity faces relate to the risk o f a decrease in the level o f donations and the potential increase in com pliance requirem ents in accordance w ith com pany, health and safety, taxation and other legislation. The charity m itigates these risks as follows: - The charity continually m onitors the level o f activity, prepares and m onitors its budget targets and projections. - The charity closely m onitors em erging changes to regulations and legislation on an ongoing basis. Internal control risks are m inim ised by the im plem entation o f procedures for authorisation o f all transactions and projects. Procedures are in place to ensure com pliance with health and safety o f staff, contractors, volunteers, clients and visitors to the centres. Events after the Balance Sheet date There have been no significant events affecting the com pany since the 31 st D ecem ber 2012. Research and Development The com pany did not engage in any research and developm ent activity during the period. Accounting records The D irectors acknow ledge their responsibility under Section 202 o f the C om panies A ct 1990 to keep proper books and records for the com pany. In order to com ply with the requirem ents o f the act, a part-tim e contract book-keeper was engaged. The books and records o f the com pany are kept at the registered office. Auditors In accordance with Section 160(2) o f the Com panies Act, 1963, the auditors, C ondron & A ssociates, will continue in office. Political Donations The com pany m ade no (2011 - €nil) political donations during the year. This report was approved by the Board on 24th July 2013 and signed on its b eh a lf by fehUua W i I m Paul Kelly Director Patricia Kelly Director Statement o f Directors' responsibilities T he directors are responsible for preparing the annual report and the financial statem ents in accordance with applicable Irish law and G enerally A ccepted A ccounting Practice in Ireland, including the accounting standards issued by the A ccounting Standards B oard and prom ulgated by the A ssociation o f C hartered Certified Accountants. Irish com pany law requires the directors to prepare financial statem ents for each financial year w hich give a true and fair view o f the state o f affairs o f the charitable com pany and o f the profit o r loss statem ent o f financial activities o f the charitable com pany for that period. In preparing those financial statem ents, the directors are required to: - select suitable accounting policies and then apply them consistently - make judgem ents and estim ates that are reasonable and prudent - prepare the financial statem ents on the going concern basis unless it is inappropriate to presum e that the com pany will continue in business. - state w hether applicable accounting standards have been follow ed, subject to any m aterial departures disclosed and explained in the financial statements. The directors confirm that they have com plied w ith the above requirem ents in preparing the financial statements. The directors are responsible for keeping p ro p er books o f account w hich disclose with reasonable accuracy at any tim e the financial position o f the com pany and to enable them to ensure the financial statem ents com ply with the Com panies A cts, 1963 to 2012. T hey are also responsible for safguarding the assets o f the com pany and hence for taking reasonable steps for the prevention and detection o f fraud and other irregularities. On behalf o f the board Paul Kelly P^ ■» Patricia Kelly l a a l s r 1 A I "I Console Suicide Bereavement Counselling Limited Independent auditors' report to the members of Console Suicide Bereavement Counselling Limited by Guarantee W e have audited the financial statem ents o f Console Suicide Bereavem ent C ounselling L im ited by G uarantee for the year ended 31 D ecem ber 2012 which com prises the incom e and expenditure account, the balance sheet, cashflow statement and the related notes. T hese financial statem ents have been prepared under the historical cost convention and the accounting policies set out therein. This report is made solely to the com pany's m em bers, as a body, in accordance with Section 193 o f the Com panies Acts, 1990. O ur audit w ork has been undertaken so that we m ight state to the com pany's m em bers those m atters we are required to state to them in an auditors' report and for no other purpose. T o the fullest extent perm itted by law, we do not accept o r assum e responsibility to anyone other than the com pany and the com pany's m em bers as a body, for our audit w ork, for this report, or for the opinions we have form ed. Respective responsibilities of directors and auditors A s described in the Statem ent o f D irectors' R esponsibilities the com pany's directors are responsible for the preparation o f the financial statem ents in accordance with applicable law and G enerally A ccepted A ccounting Practice in Ireland including the accounting standards issued by the A ccounting Standards B oard and prom ulgated by the A ssociation o f C hartered Certified Accountants. O ur responsibility is to audit the financial statem ents in accordance with relevant legal and regulatory requirem ents and International Standards on A uditing (UK and Ireland) prom ulgated by the A uditing Practices B oard (UK and Ireland). W e report to you our opinion as to w hether the financial statem ents give a tru e and fair view, in accordance with G enerally A ccepted A ccounting Practice and are properly prepared in accordance w ith the C om panies A cts 1963 to 2012. W e also report to you w hether in our opinion: proper books o f account have been kept by the com pany; and w hether the inform ation given in the D irectors' Report is consistent with the financial statem ents. In addition, we state w hether we have obtained all the inform ation and explanations necessary for the purposes o f our audit and whether the com pany's financial statem ents are in agreem ent with the books o f account. W e also report to you, in our opinion, any inform ation specified by law regarding directors' rem uneration and directors' transactions w hich are not given and, where practicable, include such inform ation in our report. W e read the directors' report and consider the im plications for our report if we becom e aw are o f any apparent m isstatement's within it. Basis of audit opinion W e conducted our audit in accordance w ith International Standards on A uditing (U K and Ireland) issued by the A uditing Practices B oard. An audit includes exam ination, on a test basis, o f evidence relevant to the am ounts and disclosures in the financial statem ents. It also includes an assessm ent o f the significant estim ates and judgem ents m ade by the directors in the preparation o f the financial statem ents, and o f w hether the accounting policies are appropriate to the com pany's circum stances, consistently applied and adequately disclosed. W e planned and perform ed our audit so as to obtain all the inform ation and explanations w hich we considered necessary in order to provide us w ith sufficient evidence to give reasonable assurance that the financial statem ents are free from material m isstatem ent, w hether caused by fraud o r other irregularity o r error. In form ing our opinion we also evaluated the overall adequacy o f the presentation o f inform ation in the financial statem ents. In d ep e n d en t a u d ito rs ' r e p o r t to th e m em b ers o f C onsole S u icid e B e re a v e m e n t C o u n s e llin g L im ited by G u a ra n te e A s explained m ore fully in the D irectors’ R esponsibilities Statem ent set out on page 3, the directors are responsible for the preparation o f the financial statem ents and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the financial statem ents in accordance with applicable law and International S tandards on A uditing (U K and Ireland). T hose standards require us to com ply with the A uditing Practices B oard's (A PB 's) Ethical Standards for A uditors, including "A PB E thical Standard Provisions A vailable for Sm all E ntities (Revised)", in the circum stances set out in note to the financial statements. W e have undertaken the audit in accordance w ith the requirem ents o f the A PB E thical Standards - Provisions A vailable to Small E ntities under the circum stances set out in N ote 15 to the financial statem ents. O pinion In our opinion the financial statem ents give a true and fair view, in accordance w ith G enerally A ccepted Accounting Practice in Ireland, o f the state o f the com pany's affairs as at 31 D ecem ber 2012 and o f its incom e and expenditure for the period year then ended and have been properly prepared in accordance w ith the Com panies Acts 1963 to 2012. We have obtained all the inform ation and explanations that we consider necessary for the purposes o f our audit. In our opinion, proper books o f account have been kept by the com pany. The financial statem ents are in agreement w ith the books o f account. In our opinion the inform ation given in the directors' report is consistent w ith the financial statem ents. J o s e p h M . C o n d ro n (S e n io r R e g iste re d A u d ito r) F o r a n d on b e h a lf of: C o n d ro n & A ssociates C h a rte re d C e rtified A c c o u n ta n ts & S ta tu to ry A u d ito rs C 5, M 4 B usiness P a r k C elb rid g e C o. K ild are In co m e a n d E x p e n d itu re A cco u n t fo r th e y e a r en d ed 3 1 st D ec em b e r 2012 2012 N otes Incom e Grants Received Income from Fundraising A ctivities Donations 2011 € 2 391,414 2 2 170,258 827,975 1,389,647 € 376,897 175,051 819,429 1,371,377 Costs o f generating funds Costs o f generating voluntary income M erchandising costs D irect charitable expenditure G overnance costs 3 3 3 3 3 (56,963) (105,752) (10,000) (1,063,398) (160,306) O p e ra tin g su rp lu s fo r th e p e rio d 4 (6,772) 196,993 Interest payable and sim ilar charges 5 (20,087) (31,171) (26,859) 165,822 Impairment o f fixed assets - S u rp lus/(D eficit) fo r th e p erio d (26,859) (51,586) (109,567) (7,700) (927,534) (77,997) (8,000) 157,822 The income and excess o f incom e over expenditure relate to continuing operations as no businesses w ere acquired or disposed o f in 2012 or 2011. A separate Statem ent o f T otal R ecognised G ains and Losses is not required, as all gains and losses have been reflected above. On behalf o f the board P au l K elly D irec to r a /J /, / P a tric ia K elly D ire c to r f b d t ia a l& lU j D ate: 24th J u ly 2013 T h e n o te s on p ages 9 to 17 form an in te g ra l p a r t o f th e se fin an c ial sta te m e n ts. Balance sheet as at 31st December 2012 2012 Notes € Fixed assets Tangible assets 2011 € € 790,825 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 10 117.506 144.481 117.506 144.481 (294,119) (270,1 11) Net current liabilities Total assets less current liabilities Creditors: amounts falling due after more than one year 813,095 11 Net assets (176,613) (125,630) 614,212 687,465 (600,571) (646,965) 13,641 40.500 13.641 40.500 13.641 40.500 Represented by Unrestrictedfunds - General Fund Total Funds 12 On behalf o f the board Paul Kelly Director Patricia Kelly Director P o m o a kflU A j Date: 24th J y 2 013 The notes on pages 9 to 17 form an integral part of these financial statements. Cash flow statement for the year ended 31st December 2012 Notes 2012 2011 € € Reconciliation o f operating (loss)/profit to net cash inflow from operating activities O perating (loss)/profit after Im pairm ent Increase in creditors (6,772) 34,670 26,808 188,993 27,497 (58,947) Net cash inflow from operating activities 54,706 157,543 D epreciation Cash flow statement N et cash inflow from operating activities Returns on investm ents and servicing o f finance Capital expenditure 16 16 54,706 (20,087) (12,400) 157,543 (31,171) 9,865 Financing 16 22,219 (2,527) 136,237 (4,607) 19,692 131,630 19,692 2,527 131,630 4,607 22,219 136,237 (40,260) Movement in net funds in the year Net debt at 1st January 2012 22,219 (587,135) 95,977 (683,112) Net debt at 31st December 2012 (564,916) (587,135) Increase in cash in the year Reconciliation o f net cash flow to movement in net funds Increase in cash in the year Cash outflow from increase in debts and lease financing Change in net funds resulting from cash flows N ew finance leases and hire purchase contracts Notes to the financial statements for the year ended 31st December 2012 1. Principal Accounting Policies The significant accounting policies adopted by the C om pany are as follows: 1.1. Basis o f Accounting The financial statem ents are prepared on the going concern basis, under the historical cost convention, as m odified by the revaluation o f certain tangible fixed assets and com ply w ith the financial reporting standards o f the A ccounting Standards B oard, as published by the A ssociation o f C hartered Certified Accountants and the Com panies A cts 1963 to 2012. 1.2. Fund Accounting The follow ing funds are operated by the Charity. Unrestricted Funds General Funds represent am ounts w hich are expendable at the discretion o f D irectors in furtherance o f the objectives o f the charity and w hich have not been designated for other o r specific purposes. Such funds m ay be held in order to finance w orking capital or capital expenditure. 1.3. Income resources All incoming resources are included in the Statem ent o f Financial A ctivites when the charity is entitled to the income and the am ount can be quantified w ith reasonable accuracy. For legacies, entitlem ent is the earlier o f the charity being notified o f an im pending distribution o f the legacy being received. The follow ing specific policies are applied to particular categories o f income: - V oluntary incom e is received by w ay if grants, donations and gifts and is included in full in the Financial activites when receivable. - Grants, w here entitlem ent is not conditional on the delivery o f a specific perform ance by the charity, are recognised when the charity becom es unconditionally entitled to the grant. - Donated services and facilities are included at the value to the charity w here this can be quantified. The value o f services provided by volunteers has not been included in these accounts. - Investm ent incom e is included when receivable. - Incom ing resources from charitable trading activity are accounted for when earned. - Incom ing resources from grants, w here related to perform ance and specific deliverables, are accounted for as the charity earns the right to consideration by its perform ance. 1.4. Expenditure Expenditure is recognised on an accrual basis as a liability is incurred. E xpenditure includes V A T w hich 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 w ith attracting voluntary incom e and the costs o f 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. - G overnance costs include those costs associated w ith m eeting the constitutional and statutory requirem ents o f the charity and include the audit fee and costs linked to the strategic m anagem ent o f the charity. - All costs are allocated betw een the expenditure categories o f the Statem ent o f Financial A ctivites on a basis designed to reflect the use o f the resource. Notes to the financial statements for the year ended 31st December 2012 .......................continued 1.5. Tangible fixed assets and depreciation Tangible fixed assets are recorded at historic cost. C ost includes prim e cost, overheads and interest incurred in financing the construction o f tangible fixed assets. C apitalisation o f interest ceases w hen the asset is brought into use. Freehold land and buildings are revalued on the basis o f open m arket value. R evaluation 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 statem ent o f total recognised gains and losses. The com pany undertakes a review for im pairm ent o f a fixed asset if events o r changes in circum stances indicate that the carrying am ount o f the fixed asset may not be recoverable. R evaluation losses are recognised in the statem ent o f total recognised gains and losses until the carrying am ount reaches its depreciated historical cost and thereafter in the profit and loss account. An exception is where the recoverable am ount o f the asset is greater than its revalued am ount. In this case the loss is recognised in the statem ent o f total recognised gains and losses to the extent that the recoverable am ount is greater than the revalued am ount. D epreciation is calculated in order to write o ff the cost o f tangible fixed assets over their estim ated useful lives as follows: Land and buildings Fixtures, fittings and equipm ent Leased M otor vehicles 1.6. N ot depreciated 4 years (25% straight line) Straight line over the life o f the lease Grants G rant income from Public S ector Bodies/G overnm ent A gencies and other sundry sources are either credited when receivable to the Statem ent o f Financial A ctivities or are deducted from expenses which give rise to the grants. Expenditure grants are credited to the Statem ent o f Financial A ctivities upon the recognition o f the associated expense for which the grant was originally received. 1.7. Leased Assets and Hire Purchase Commitments 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 o f the finance lease rentals is charged to the profit and loss account on an annuity basis. O perating lease rentals are charged to the profit and loss account on a straight line basis over the lease term. 1.8. Taxation N o charge to current or deferred taxation arises as the charity has been granted charitable status under Sections 207 and 208 o f the T axes C onsolidation A ct 1997, Charity N o CHY 15402. T he charity is eligible under the "Scheme o f Tax R e lie f for D onations to E ligible Charities and A pproved B odies under Section 848A Taxes Consolidation A ct, 1997" therefore incom e tax refunds arising from sponsorships exceeding €250 p er annum are included in unrestricted funds. Irrecoverable value added tax is expended as incurred. 1.9. Pensions Pension benefits are m et by paym ents to a defined contribution pension fund. C ontributions are charged to the profit and loss in the year in w hich they fall due. The assets are held separately from those o f the com pany in an independently adm inistered fund. D ifferences betw een the am ounts charged in the profit and loss account and paym ents made to pension funds are treated as assets or liabilities. N otes to th e fin an c ial sta te m e n ts fo r th e y e a r en d ed 31 st D ecem b er 2012 ...................... continued 1.10 Im p a irm e n t losses Impairment review s have been carried out on its property (one building) com paring the carrying value to the net realisable value as obtained from a professional valuer. 2. Incom e All income derives from activities in the R epublic o f Ireland. T he analysis o f incom e by activity is as follows: 2012 2011 € € C lass o f incom e Grants Income from Fundraising A ctivities 391,414 170,258 Donations 827,975 376,897 175,051 819,429 1,389,647 1,371,377 252,114 294,897 G ra n ts w ere received fro m th e follow ing so u rces: Health Service Executive Pobal Family Support A gency The Ireland Funds D epartm ent o f C hildren The N ational Lottery 12,000 42,300 24,000 - 48,000 10,000 10,000 - 75,000 - 391,414 376,897 N otes to th e fin an c ial s ta te m e n ts fo r th e y e a r en d ed 3 1 st D ecem b er 2012 ...................... continued 3. E x p e n d itu re 2012 € C osts o f g e n e ra tin g fun d s A dm inistration costs S taff pension costs 2011 € 45,633 5,475 5,855 29,946 56,963 51,586 C o sts o f g e n e ra tin g v o lu n ta ry inco m e Fundraising costs 74,724 Function costs H ire o f Facilities 29,451 81,489 3,848 24,230 105,752 109,567 10,000 7,700 10,000 7,700 46,536 359,439 46,780 331,276 41,008 189,224 S taff training M e rc h a n d isin g costs A dvertising & Prom otion Costs D irec t c h a rita b le e x p e n d itu re Centre O perating Costs C ounselling and C o-ordination Fees Clinical Supervision Counselling Salaries Em ployer's PRSI contributions Rent payable E ducation training & conferences Insurance Light and heat C leaning Repairs and m aintenance Printing, postage and stationery T elephone Hire o f equipm ent M otor & T ravel expenses Bank charges Credit card charges G eneral expenses C haritable donations - other Subscriptions D epreciation on FF & Equipm ent D epreciation on m otor vehicles 1,577 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 8,750 12,890 26,713 70,977 48,042 8,837 9,685 539 31,036 32,240 23,325 5,447 32,994 1,185 3,603 2,900 6,286 2,649 38 2,325 675 1,802 13,706 20,964 13,706 1,063,398 927,534 5,791 N otes to th e fin an c ial sta te m e n ts fo r th e y e a r e n d e d 3 1 st D ecem b er 2012 D ire c to rs' em olu m en ts 2012 2011 € € Rem uneration and other benefits 115,854 50,366 Pension costs The com pany operates a defined contribution pension schem e in respect o f the em ployees. T he schem e and its assets are held by independent m anagers. The pension charge represents contributions due from the com pany and am ounted to €5,475 (2011 - €8,750). L a n d an d T an g ib le fixed assets F ix tu re s, b u ild in g s M o to r fittin g s a n d freeh o ld e q u ip m e n t vehicles T o ta l € € € € C ost At 1st January 2012 Additions 716,364 54,823 73,161 12,400 844,348 12,400 At 31 st D ecem ber 2012 716,364 54,823 85,561 856,748 D ep reciatio n At 1st January 2012 20,503 Charge for the year 13,706 10,750 20,964 31,253 34,670 At 31 st D ecem ber 2012 34,209 31,714 65,923 N et b ook values At 31 st D ecem ber 2012 716.364 20,614 53,847 790,825 At 31 st D ecem ber 2011 716.364 34,320 62,411 813,095 Included above are assets held under finance leases or hire purchase contracts as follows: 2012 A sset d e sc rip tio n N et book v alu e € M otor vehicles 2011 D e p re c ia tio n c h a rg e € 43,927 N et D ep rec iatio n b o o k v a lu e c h a rg e € 18,484 € 62,411 5,791 N otes to th e fin an c ial sta te m e n ts fo r th e y e a r en d ed 3 1 st D ecem b er 2012 10. C re d ito rs : a m o u n ts fallin g d u e 2012 2011 € € 18,215 46,121 16,508 50,628 17,515 51,313 138,327 2 ,6 2 8 17,515 22,014 136,747 6,699 20 ,0 0 0 20,000 294 ,1 1 9 270,111 w ith in o ne y e a r Bank overdraft Bank loan N et obligations under finance leases and hire purchase contracts T rade creditors PAY E and PRSI O ther creditors Accruals 11. C re d ito rs: am o u n ts fallin g d u e a f te r m o re th a n o n e y e a r 2012 € Bank Loan N et obligations under finance leases 579,313 and hire purchase contracts 2011 € 21,258 600,571 L oans Repayable in one year or less, or on dem and (N ote 10) Repayable betw een one and tw o years R epayable between tw o and five years Repayable in five years or m ore 608,192 38,773 646,965 46,121 46,121 50,628 50,628 138,363 3 9 4 ,829 151,884 405,679 625,434 658,820 T he bank loan facilities w ith B ank o f Scotland are secured by way o f a charge over th e property at 68 A rd Patrick, N avan R oad, D ublin 7. 12. A nalysis o f n et asse ts betw een fun d s G e n e ra l T o ta l Funds € O perating surplus for the year O pening m em bers’ funds C losing Balance € (26,859) (26,859) 40,500 40,500 13,641 13,641 The G eneral reserve represents the free funds o f the charity w hich are not designated for a particular purpose. N o tes to th e fin an c ial sta te m e n ts fo r th e y e a r en d ed 3 1 st D ecem b er 2012 13. G en e ra l fu n d s a n d m em b ers liabilities T he com pany is lim ited by guarantee, not having a share capital and consequently the liability o f m em bers is limited, subject to an undertaking by each m em ber to contribute to the net assets o r liabilities o f the com pany on w inding up such am ounts as m ay be required not exceeding one Euro (€1). 14. C a p ita l com m itm en ts T here were no capital com m itm ents at 31st D ecem ber 2012. 15. A PB E th ic al S ta n d a rd s - P ro v isio n s A v ailab le to S m all E n tities In common with m any other entities o f our size and nature we use our auditors to assist with the preparation o f the financial statem ents. As a small entity under the provisions o f the APB in relation to Ethical S tandards we engage our auditor to provide basic tax com pliance and bookkeeping and accounts preparation. 16. G ross cash flows 2012 € 2011 € Interest paid (20,087) (31,171) C a p ita l e x p e n d itu re Payments to acquire tangible assets (12,400) 9,865 R e tu rn s on investm en ts a n d se rv ic in g o f finance F in an cin g Other new long term loans Capital elem ent o f finance leases and hire purchase contracts 14,988 19,014 (17,515) (23,621) (2,527) (4,607) Notes to the financial statements for the year ended 31st December 2012 17. Analysis o f changes in net funds Opening balance Other changes Closing balance Cash at bank and in hand 144,481 O verdrafts (16,508) (26,975) (1,707) 117,506 (18,215) 127,973 (28,682) 99,291 (50,628) (608,192) (56,288) (14,988) 17,515 (715,108) (587,135) D ebt due w ithin one year Debt due after one year Finance leases and hire purchase contracts Net funds 18. Cash flows 4,507 43,867 (46,121) (579,313) (38,773) 2,527 48.374 (664,207) (26,155) 48.374 (564,916) Going concern The com pany continues to be dependent on the continuing financial support o f the state agencies and its lending institution and the directors have not becom e aw are o f any potential restriction o r cessation in its bank facilities. The directors have review ed the com pany's projected Incom e & E xpenditure o ver the next tw elve m onths and do not anticipate a reduction o f its charitable income and intend to m aintain control over its charitable expenditure in the forthcom ing year. O n that basis, the directors consider it appropriate to prepare the accounts on a going concern basis. 19. Approval o f financial statements The financial statem ents w ere approved by the B oard on 24 July 2013 and signed on its b eh alf by Patricia Keli Director cro Annual return Sections 125, 127, 128 Com panies Act 1963 Section 7 Companies (Am endm ent) A ct 1986 AN OIFIG UM CHLARU CUIDEACHTAI COMPANIES REGISTRATION OFFICE Section 26 Electoral Act 1997 (as am ended by section 17 Electoral (Am endm ent)(Political Funding) A ct 2012) Sections 43, 44 Com panies (Am endm ent)(No. 2) A ct 1999 (as amended by section 10 C om panies (Am endm ent) Act 2009) Section 249A Companies A ct 1990 (inserted by section 107 Company Law Enforcem ent Act 2001) Com panies Act 1990 (Form and C ontent of Documents Delivered to Registrar) Regulations 2002 5693240 CRO receipt date stamp Companies Acts 1963 to 2013 Tick box if bond is attached note eighteen Company number B1B 4 3 1 2 4 5 Please complete using black typescript or BOLD CAPITALS, referring to explanatory notes C o m pa ny nam e ) Console Suicide Bereavement Counselling in full R eturn m ade up to ) Limited Day Month 3 0 0 9 Year If this return is made up to a date earlier than the company's existing Annual Return Date (ARD), one of the following boxes must be ticked. 2 0 1 3 notes one and two [3 The company wishes to RETAIN the anniversary of its existing A RD for next year. I I The company wishes to CHANGE its A RD for next year to the apniiversary ofNts made-up-to-date on this return. ‘ Day F ina ncial ye a r j From 0 11 Month fc T [i Year £ _ o 1 a. note three A u d it e xe m p tio n J note four ir^va: its last annual return to which accounts were attached or if the compaW is a parent oe subsidiary company or is a public company, including a guarantee company.jwt^joHr A u d ito r R e g is tra tio n ] N um ber__________ J note twenty three P re se n te r d e ta ils ) Name Address Presenter Email Telephone num ber DX Number C A 2 2 3 5 5 7 5 Auditor Registration Number (ARN): This is a unique number that is allocated to each individual auditor/firm of auditors by a Recognised Accountancy Body (FJAB). The ARN for each registered auditor may be obtained by checking the Public Register of Auditors on the note twenty three C R O website, www.cro.ie Person to whom queries can be addressed Condron & Associates C5, M4 Business Park Celbridqe, Co. Kildare info@condronassociates.ie 01 6102003 Registered on www.core.ie? Reference num ber Fax num ber DX Exchange 01 6544928 J Yes No Registered office ~) note five 4 Whitethorn Grove Celbridge Co. Kildare Email Address (optional): Other addresses ) see note five paul@console.ie Register(s)/documents held at this address Address note six Secretary Surname Forename Former surname Kelly Patricia Residential address note seven Donations for political purposes note nine and ten Former forename note eight note seven 4 Whitethorn Grove Celbridge, Co. Kildare [/ I None Name of person or political party to whom donation was made Value of donation €/ Authorised share capital 3 note eleven itah Issued share capital (insert nominal values) Total €/ made up as follows: Class Number of shares Total € /_ made up as follows: Paid up on shares issued for cash & _ Considered paid on other shares € /_ Total calls unpaid €/_ Total not yet called €/_ Nominal value per share €/__ 1 \ (E) (F) Total standing to credit of Capital Conversion Reserve Fund note twelve I The sum of these figures must equal the total issued share capital. m © Shares issued Consideration - all cash Class Number of shares Total nominal value €/__ Total amount paid €/__ Total premium paid €/_ (A) Totals (C) Consideration - not a ll cash Class Number of shares Totals (B) Total nominal value €/ Totals Total number of shares issued (A) + (B) This total must agree with the total number of shares held by existing members as stated in the List of past and present members section of the return. Other share/ debenture details J note thirteen Total amount considered paid €/__ Total premium considered paid €/_ (D) Total paid and unpaid and considered paid (C) + (D) + (E) + (F) €/ L is t o f p a st and p re se n t m em bers 3 . (insert year) Persons holding shares on the date to which the annual return has been m ade up for 20_ and of persons who have held shares therein at any time since the date o f the last return, or in the case of the first return, the date of incorporation o f the company, note fourteen □ notes seven and fifteen Tick box if the list of past and present m em bers is subm itted on CD. Share class Numbers held note sixteen Number transferred Particulars of & date note seventeen transferee note seventeen Name Address Folio no. Name Address Folio no. Name Address Folio no. Name Address Folio no. Name Address Folio no. Name Address Folio no. Name Address Folio no. Total number held The total num ber o f shares held m ust agree with the total num ber of issued shares given in the S ha res is s u e d section (total of (A) plus (B)). Directors 'N ■ including shadow/alternate] directors, if any ________ J Surname Forename Kelly Form er surnam e Patricia note seven Former forenam e Day 1 Date of birth Residential address note seven Business occupation Other directorships Surname Forename 6 1 m EEA resident note eighteen □ Alternate director note nineteen Celbridge, Co. Kildare Nationality Director Company Me Kenna note twenty one Company number Former surname Joan Burke Former forenam e Month Day Irish Place of incorporation note twenty note eight Year 1 Date of birth note seven 9 4 Whitethorn Grove, note seven Residential address note eight Year Month 9 6 2 0 EEA resident note eighteen □ Alternate director note nineteen Alexandra Manor, Clane, Co. Kildare. Business occupation Director O ther directorships Company Nationality Irish Place of incorporation note twenty Surname Forename note twenty one Company number Form er surnam e Former forenam e note seven Day Month note eight Year I Date of birth I EEA resident note eighteen □ Alternate director note nineteen Residential address note seven Nationality Business occupation O ther directorships Company Place of incorporation note twenty note twenty one Company number W e hereby certify that (i) this form has been com pleted in accordance with the Notes on Com pletion o f Form B 1, (ii) contains the particulars in respect of the com pany as at the date to w hich the return is m ade up and that (iii) note twenty two Certification □ The com pany is not a private company. 0 T he com pany is a private com pany and has not since the date o f the last annual return (or the date o f incorporation if this is the first return) issued any invitation to the public to subscribe for any shares o r debentures in the company. □ T he com pany is a private com pany with m ore than 99 m em bers, the excess of the num ber of m em bers ove r 99 consisting w holly of persons who, under section 33(1 )(b) C om panies Act 1963, are not included in reckoning the rfim b e r o f members. Signed Secretary ; two different signatures. Same person cannot sign as both director and secretary. Name in bold capitals or typescript Joan Burke Me Kenna Patricia Kelly NOTES ON COMPLETION OF FORM B1 T hese no te s s h o u ld be read in c o n ju n c tio n w ith th e re le v a n t le g is la tio n General This form must be com pleted correctly, in full and in accordance with the following notes. Every section o f the form m ust be completed. W here "not applicable", "nil" or "none" is appropriate, please state. W here €/__ appear, please insert/ delete as appropriate. W here /_ applies, give the relevant currency, if not euro. W here the space provided on Form B1 is considered inadequate, the information should be presented on a continuation sheet in the sam e form at as the relevant section in the form. The use of a continuation sheet m ust be so indicated in the relevant section. The Secretary and Director who sign this Form m ay not be the sam e individual. note one A company is required to file with this return any returns that m ay be outstanding in respect o f previous years. There must be no gap between the effective date of the previous year's return (if applicable) and the period covered by this return. Pursuant to s127 Com panies Act 1963, a com pany's return m ust be m ade up to a date not later than its Annual Return Date (ARD). However, a new company filing its first return post-incorporation m ust m ake that return up to its ARD. The return must be filed with the Registrar within 28 days of the com pany's ARD, or, w here the return has been m ade up to a date earlier than the company's ARD, within 28 days of that earlier date. S127 sets out the m anner in which a com pany's ARD is determined and in which it m ay be altered. There are severe penalties for late filing o f the return. A company's current ARD can be checked online for free at ww w.cro.ie. Returns made up to a date prior to 1 March 2002: If this form is being used to file such a return, the return ought to be made up to the date which was 14 days after the com pany's AGM for the year in question and w as required to have been delivered to the CR O within 60 days of the AGM. All other notes are also applicable to such returns. The late filing penalty will be charged in respect of any such return. note two This section m u s t be com pleted if this return is being m ade up to a date that is earlier than com pany's existing ARD. W here the com pany w ishes to retain the anniversary of its existing AR D for next year, the relevant box should be ticked. If however, the com pany w ishes to change its ARD for next year to the anniversary of the date to which it has made up this year's return, the appropriate box should be ticked. ("Next year" means the calendar year following the year in which the m ade-up-to date of the current return falls). If neither box is ticked and the com pany has m ade up its return to a date earlier than its ARD, the form will have to be returned by CR O for com pletion in this regard. This section has no application to a new com pany filing its first annual return post-incorporation. note three (i) If the return is filed with Form B73, or it is the first return o f a company, no accounts need be attached and financial year details are not required. Otherwise, give the date of the com m encem ent and com pletion o f the financial year covered by the accounts presented or to be presented to the AG M of the com pany for that year. Pursuant to s7(1 A) Com panies (Am endm ent) A ct 1986 (inserted by s64 Com pany Law Enforcem ent A ct 2001), the accounts m ust be m ade up to a date n o t e a rlie r by m o re th a n n in e m o n th s than the date to which the return is m ade up. In the case of the first full annual return (ie norm ally eighteen months after incorporation) the period since incorporation is required to be covered by the accounts. In any other case, the accounts are required to cover the period since the last set of accounts filed with the CRO. (ii) Certain unlimited com panies are required to prepare accounts and annex them to Form B1: Unlimited com panies and partnerships where a ll the members, who d o n o t have a lim it on their liabilities, are com panies limited by shares or guarantee, or their equivalent if not covered by the laws o f the State, or a com bination of these undertakings; unlimited com panies and partnerships where a ll the members, w ho d o n o t have a lim it on their liabilities, are themselves unlimited com panies or partnerships of the type aforem entioned that are governed by the laws of the State or equivalent bodies governed by the laws of an EU M em ber State or com binations o f these undertakings. Unlimited com panies which do not com e under either o f these categories do not have to file accounts nor give details of their financial year. (iii) Private unlim ited com panies, private not-for-profit com panies and certain com panies with charitable objects, while exem pt from annexing accounts to Form B1, are required by s128(6B) Com panies Act 1963 to annex a special auditor's report to Form B1. note four To avail of an audit exem ption, certain statutory conditions m ust be satisfied by the Company, pursuant to Part III Companies (Am endm ent)(No.2) Act 1999. The CRO has no pow er to w aive the statutory requirement that audited accounts be attached to an annual return, where a com pany is not entitled to claim the audit exemption. The statem ent on page 1 o f this Form of the factors which disentitle a com pany from claim ing the audit exem ption is not comprehensive. For further information on the audit exemption, see CRO Inform ation leaflet N o .10 or w w w .cro.ie. note five Give the address at the date o f this return. Any change o f registered office m ust be notified to the CRO. Form B2 ought to be used for this purpose. CRO is planning to issue annual return and other adm inistrative rem inders to com panies by email. If you w ish your com pany to receive such rem inders electronically, please supply a relevant email address for this purpose. You will also receive electronic notification to this em ail address of other inform ation from CRO which m ay be o f interest to your company. note six If not kept at the registered office, state the address(es) where the register o f members, register of debenture holders, and register of directors' and secretary's interests in shares and debentures o f the com pany are kept, and w here copies of directors' service contracts/m em oranda o f same (if applicable) are retained. W here the records are retained at an accessible website, the CRO should be notified of the relevant w ebsite address. note seven Insert the full name (initials will not suffice). For each director and for each secretary w ho is an individual, his/her usual re s id e n tia l address is required. W here the secretary is a body corporate, its corporate name and registered office m ust be stated. W here the secretary is a firm and all the partners are jo int secretaries of the company, the nam e and principal office of the firm will be accepted in lieu o f the names and addresses of all the partners. note eight Any form er forenam e and surnam e m ust also be stated. This does not include (a) in the case o f a person usually known by a title different from his surname, the name by w hich he w a s known previous to the adoption of or succession to the title; or (b) in the case o f any person, a form er forenam e or surnam e where that name or surnam e was changed or disused before the person bearing the name attained age 18 years or has been changed or disused for a period of not less than 20 years; or (c) in the case o f a married woman, the name or surnam e by which she was known prior to the marriage. note nine Returns m ade up to 7th Novem ber 2013 or later: S26 Electoral Act 1997, as am ended by S17 Electoral (Am endm ent)(Political Funding) A ct 2012, requires details of contributions fo r political purposes, in excess o f €200 in the aggregate, to any political party, m em ber of the DSil or Seanad, MEP or candidate in any DSil, Seanad or European election or to any third party (a 'third party' is a person w ho accepts a contribution for political purposes which exceeds €100 in the year concerned), made by the com pany in the year to w hich the annual return relates (i.e. the period since the effective date of the previous year's annual return, gp to and including the effective date of the current return), to be declared in the annual return and directors’ report o f the com pany in respect of that year. Returns made up to 6th Novem ber 2013 or earlier: S26 Electoral A ct 1997 requires details o f contributions for political purposes, in excess o f €5,079 in the aggregate, to any political party, m em ber of the Dail or Seanad, MEP or candidate in any DSil, Seanad or European election or to any third party (a ’third party’ is a person who accepts a contribution for political purposes which exceeds €100 in the year concerned), m ade by the com pany in the year to which the annual return relates (i.e. the period since the effective date o f the previous year's annual return, up to and including the effective date of the current return), to be declared in the annual return and directors' report of the com pany in respect o f that year. note ten The particulars m ust be sufficient to identify the value o f each political donation and to whom the donation was made. A wide definition of "donation" is set out in s22 of the Electoral A ct 1997 (as am ended by s.49 Electoral (Am endm ent Act) 2001 and s7 Electoral (Am endm ent)(Political Funding) A ct 2012) and s46 Electoral A ct 1997 and includes services supplied w ithout charge, a donation of property or goods or the free use of sam e. If sufficient space is not provided please attach the details on a continuation sheet. If no such donations w e re made during the period covered by this annual return, tick the box to indicate "None". note eleven W here a com pany has converted any of its shares into stock, then, where appropriate, the references to shares shall be taken as references to stock and references to num ber o f shares shall be taken as references to am ount of stock. The second page does not apply to a guarantee com pany w ithout a share capital. note twelve Insert, where applicable. (If share capital has been renominalised pursuant to s26 Economic and Monetary Union Act 1998 and there has been a decrease in the whole or part of the authorised and issued share capital or in a class of shares as a result of the renominalisation (26(4)(a).) note thirteen Details of shares forfeited, shares/debentures issued at a discount, or on which a com m ission w as paid including share class, num ber of shares and am ounts in each case. note fourteen A full list is required with all returns. However, this requirem ent does not apply to a guarantee com pany without a share capital. W here jo in t shareholders exist, nam e either all jo int shareholders or the first shareholder and “Another”. note fifteen W here there are m ore than seven shareholders, the list should be given on a continuation sheet in alphabetical order. note sixteen note seventeen Give the total num ber of shares held by each member. Applicable to private com panies only. Furnish particulars of shares transferred, the date o f registration o f each transfer and the num ber of shares transferred on each date since the date of the last return, or in the case of the first return, o f the incorporation of the company, by persons who are still m em bers and persons who have ceased to be members. note eighteen Every com pany m ust have at least one full-tim e European Econom ic Area (EEA) resident director or a bond or certificate in place pursuant to s43(3) and s44 Com panies (Am endm ent)(N o.2) Act 1999 as am ended by s10 Companies (Am endm ent) A ct 2009. The EEA is all o f the EU plus Iceland, Liechtenstein and Norway). Place a tick in the "EEA-resident” box if the director is resident in a M em ber State o f the EEA. If no full-tim e director is so resident and no s.44 certificate has been granted, a valid bond m ust be furnished with this return, unless sam e has already been delivered to the CRO on behalf of the company. Note that an EEA-resident alternate director is not sufficient for the purposes o f s.43. For further inform ation see CRO Inform ation Leaflet No. 17. note nineteen Please tick the box if the director is an alternate (substitute) director. If the com pany’s articles so perm it and subject to com pliance with those articles, a director may appoint a person to be an alternate director on his/her behalf. The appointment o f any person to act as director is notifiable by a company to the CRO, regardless of how the appointm ent is described. The com pany is statutorily obliged to notify the CRO of the addition to and rem oval of each person from its register. In the event that a full-tim e director w ho has appointed an alternate director ceases to act as director, the company is required to notify the CRO of the termination of appointm ent o f the full-tim e director and o f his/her alternate. Note: The CRO accepts no responsibility for m aintaining the link between a full-tim e director and his/her alternate. note twenty Com pany nam e and num ber of other bodies corporate, w hether incorporated in the State or elsewhere, except for bodies (a) o f which the person has not been a director at any tim e during the past ten years; (b) of w hich the com pany is (or was at the relevant tim e) a w holly owned subsidiary; or (c) which are (or w ere at the relevant tim e) wholly owned subsidiaries o f the company. Pursuant to s45(1) Com panies (Am endm ent)(No.2) Act 1999, a person shall not at a particular tim e be a director of more than 25 com panies. However, under s45(3), certain directorships are not reckoned fo r the purposes o f s45(1). note twenty one Place of incorporation if outside the State. note twenty two Tick the relevant box(es). note twenty three The A uditor Registration Num ber (ARN) field m ust be completed: (a) by any com pany which is required to file accounts with its annual return and w hich is not entitled to and does not claim the audit exemption. W here a com pany is required to file accounts but is entitled to and claim s the audit exemption, the ARN field should be left blank. (b) by private unlimited companies, private not-for-profit com panies and certain com panies with charitable objects while these com pany types are exem pted from the requirem ent to attach their accounts to their annual return, they are required by s128(6B) Companies A ct 1963 to attach an auditor's report (special auditor's report) to their annual return. The ARN of the auditor concerned should be inserted on the B 1. (note continues overleaf) In the case o f a new com pany filing its first annual return made up to the date that is 6 months after the date of incorporation, the ARN field can be left blank as no accounts are required to be attached to that first annual return. Accordingly, other than a new com pany filing its first annual return and a com pany filing accounts that is entitled to and claims the audit exemption, the ARN field on the B1 is required to be com pleted. Pursuant to S I. No. 220 o f 2010, the EC (Statutory Audits)(Directive 2006/43/EC) R egulations 2010, a person shall not act as an auditor unless he or she is entered in the Public R egister o f Auditors. T he officers o f a com pany are responsible for ensuring that the person they engage to audit the com pany's accounts, and who signs the auditor's report, is on the Public Register of Auditors. The registration status o f an auditor and his/her ARN may be checked on the Public Register o f Auditors on the CR O website - www.cro.ie The ARN entered in this field m ust be th at o f the individual auditor or firm o f auditors w ho se name appears on the auditors' report annexed to this annual return (where applicable). The AR N field should not be com pleted if the com pany is entitled to, and is claim ing, an audit exem ption. An ARN m ust start with an alphabetical prefix which denotes the Recognised Accountancy Body to which the auditor or audit firm is affiliated. This m ust match exactly the registration num ber o f th a t auditor or audit firm on the Public Register o f Auditors on the CRO w ebsite - w ww .cro.ie Checklist of [~/~ documents annexed □ Profit and Loss Account S7 and S18 CAA 86 0 0 Notes to the Accounts Schedule of CAA 86 (refer specifically to s12 for notes required in the case of small/medium sized businesses) □ Auditor's Report S128 CA 63; S7 & S18 CAA 86 □ □ □ □ □ □ □ □ □ □ □ □ Further information CRO address Balance Sheet S128 Companies Act 1963 (CA 63); S7 & S18 Companies (Amendment) Act 1986 (CAA 86) Directors’ Report S128 CA63; S7 & S18 CAA 86 Special auditor’s report duly certified by a director and secretary to be a true copy of the report S128(6B) CA63 Overall Certification The Acts require that the balance sheet, profit and loss account, directors' report and auditor’s report be certified by both director and secretary to be a true copy as laid or to be laid before the A.G.M. or sent to the sole member in accordance with the single member private limited company regulations. In the case of full accounts, an overall certification will be sufficient. Guarantee by parent undertaking of the liabilities of subsidiary undertaking S17 CAA 86 as amended Declaration of consent by shareholders of subsidiary to exemption S17 CAA 86 as amended Notification to shareholders of Guarantee S17 CAA 86 as amended Note stating company has availed of exemptions in s17 CAA 86, as amended Accounting documents Reg 39 E.C. (Companies: Group Accounts) Regulations 1992 Reg 7 E.C. (Credit Institutions: Accounts) Regulations 1992 Reg 7 E.C. (Accounts) Regulations 1993 Regs 5, 17 E.C. (Insurance Undertakings: Accounts) Regulations 1996 Section 43 bond See note eighteen above. Form B73 Nomination of a new ARD ) When completed and signed, please file with the CRO. The Public Office is at 14 Parnell Square, Dublin 1. DX address: 145001. The Dx (Document Exchange) service is an alternative to filing by post. If submitting by post, send with prescribed fee to the Registrar of Companies at: Companies Registration Office, O'Brien Road, Carlow. A Form B1 that is not completed correctly or is not accompanied by the correct documents or fee is liable to be rejected and returned to the presenter by the CRO pursuant to s.249a CA 1990 (inserted by s.107 CLEA 2001). Unless the document, duly corrected, is relodged in the CRO within 14 days, it will be deemed to have never been delivered to the CRO. FURTHER INFORMATION ON CO M PLETIO N OF FORM B1, INCLUDING THE PR ESC RIBED FEE, IS AVAILABLE FROM w w w .cro.ie OR BY E-MAIL info@ cro.ie C R O N u m b e r -4 3 1 2 4 5 C h a rity N u m b e r - C H Y 15402 5693241 C o n so le S uicide B e re av e m e n t C o u n sellin g L im ited by G u a r a n te e D ire c to rs ' R e p o rt a n d F in a n c ia l S tate m e n ts fo r th e y e a r en d ed 3 1 st D ecem b er 2012 (C o m p a n y L im ited by G u a ra n te e h av in g no s h a re c a p ita l) W e hereb y ce rtify th a t th e A u d ito r's R e p o rt, D ire c to rs ' R e p o rt, Incom e an d E x p e n d itu re A cco u n t a n d B alan ce S heet ac com panying th is A n n u a l R e tu rn a r e tr u e copies o f th e d o cu m en ts to be laid before the A n n u al G e n e ra l M e etin g o f th e C o m p an y C o m p a n y in fo rm a tio n Directors P atricia Kelly Joan B urke Me K enna Secretary Patricia Kelly Charity Registration N um ber CHY 15402 Com pany Registration N um ber CRO 431245 Registered office 4 W hitethorn G rove Celbridge Co. K ildare Auditors C ondron & A ssociates C5, M 4 Business Park C elbridge Co. K ildare Bankers A llied Irish B anks pic 7/12 Dame S treet D ublin 2 A llied Irish B anks Pic Lynch's Castle G alw ay Solicitors Jam es V. T ighe & Com pany M ain Street C elbridge Co. Kildare C o n ten ts Page D irectors' report Statement o f D irectors' R esponsibilities Independent A uditors' report to the M em bers o f Console Suicide B ereavem ent Counselling Lim ited 1 -2 3 4 -5 Income and Expenditure A ccount 6 Balance sheet 7 Cash flow statem ent 8 N otes to the financial statem ents 9-17 D ire c to rs ' r e p o rt fo r th e y e a r en d ed 3 1 st D ec em b e r 2012 The directors present their annual report and audited financial statem ents for the year ended 31st D ecem ber 2012. P rin c ip a l A ctivities, O p e ra tin g R eview a n d F u tu re D ev elo p m en ts The organisation is a charitable com pany lim ited by guarantee, incorporated under the C om panies A cts 1963 to 2012 on 6th Decem ber 2006. The com pany took over the operations and activities o f C onsole - B ereaved by Suicide Foundation on 1st July 2010. The com pany does not have a share capital and consequently the liability o f m em bers is limited, subject to an undertaking by each m em ber to contribute to the net assets o r liabilities o f the com pany on w inding up such am ounts as m ay be required not exceeding one Euro (€1). The com pany was established under a M em orandum o f A ssociation w hich established the objects and pow ers o f the charitable com pany and is governed under its A rticles o f A ssociation and m anaged by a B oard o f D irectors. The com pany has been granted charitable status under Sections 207 and 208 o f the T axes C onsolidation Act 1997, Charity N o CHY 15402. The com pany's objects and principal activities are to: - Facilitate com m unication between clinicians, volunteers, survivors, the bereaved and researchers in all matters relating to suicide, suicidal behaviour and deliberate self harm. - Prom ote aw areness o f the problem o f suicide and suicidal behaviour in the general public by holding conferences and w orkshops, by com m unication o f relevant m aterial through the m edia and through research interpretation and dissemination. - Ensure that the public, professionals and policy m akers are better inform ed about suicide, suicide prevention and intervention. - Support and encourage relevant research. - Make Console an all Ireland organisation. The charity plans continuing the activities outlined above in the forthcom ing years subject to satisfactory funding arrangements. R esults for th e y e a r Console Suicide B ereavem ent Counselling Lim ited generated an operating surplus o f € (26,859) (2011 - €157,822). D irecto rs At the annual general m eeting one-third o f the D irectors for the tim e being, or if their num ber is n o t three or a m ultiple o f three, then the num ber nearest one-third, shall retire from office in accordance w ith the A rticles o f A ssociation. The D irectors to retire in every year shall be those who have been longest in office since the last election, but as between persons who becam e D irectors on the same day, those to retire shall (unless they otherw ise agree am ongst them selves) be determ ined by lot. A retiring D irector shall be eligible for re-election. D ire c to rs ' r e p o rt fo r th e y e a r e n d e d 3 1 st D ec em b e r 2012 P rin c ip a l R isks & U n c e rta in tie s The D irectors have identified that the key risks and uncertainties the C harity faces relate to the risk o f a decrease in the level o f donations and the potential increase in com pliance requirem ents in accordance with com pany, health and safety, taxation and other legislation. The charity m itigates these risks as follows: - The charity continually m onitors the level o f activity, prepares and m onitors its b u dget targets and projections. - The charity closely m onitors em erging changes to regulations and legislation on an ongoing basis. Internal control risks are m inim ised by the im plem entation o f procedures for authorisation o f all transactions and projects. Procedures are in place to ensure com pliance with health and safety o f staff, contractors, volunteers, clients and visitors to the centres. E vents a f te r th e B alance S h e e t d a te There have been no significant events affecting the com pany since the 31 st D ecem ber 2012. R esearch a n d D evelopm ent The com pany did not engage in any research and developm ent activity during the period. A ccounting rec o rd s T he D irectors acknow ledge their responsibility under Section 202 o f the C om panies A ct 1990 to keep proper books and records for the com pany. In order to com ply w ith the requirem ents o f the act, a part-tim e co n tract book-keeper was engaged. The books and records o f the com pany are kept at the registered office. A u d ito rs In accordance with Section 160(2) o f the Com panies Act, 1963, the auditors, C ondron & A ssociates, will continue in office. Political D onations The com pany made no (2011 - €nil) political donations during the year. This report was approved by the B oard on 24th July 2013 and signed on its b eh a lf by P a tric ia Kelly D irec to r t o m J o a n B u rk e M e K en n a D ire c to r Statement of Directors' responsibilities The directors are responsible for preparing the annual report and the financial statem ents in accordance with applicable Irish law and G enerally A ccepted A ccounting Practice in Ireland, including the accounting standards issued by the A ccounting Standards B oard and prom ulgated by the A ssociation o f C hartered Certified Accountants. Irish com pany law requires the directors to prepare financial statem ents for each financial year w hich give a true and fair view o f the state o f affairs o f the charitable com pany and o f the profit o r loss statem ent o f financial activities o f the charitable com pany for that period. In preparing those financial statem ents, the directors are required to: - select suitable accounting policies and then apply them consistently - m ake judgem ents and estim ates that are reasonable and prudent - prepare the financial statem ents on the going concern basis unless it is inappropriate to presum e that the com pany will continue in business. - state w hether applicable accounting standards have been follow ed, subject to any m aterial departures disclosed and explained in the financial statem ents. T he directors confirm that they have com plied with the above requirem ents in preparing the financial statements. The directors are responsible for keeping proper books o f account w hich disclose with reasonable accuracy at any tim e the financial position o f the com pany and to enable them to ensure the financial statem ents com ply with the C om panies Acts, 1963 to 2012. T hey are also responsible for safguarding the assets o f the com pany and hence for taking reasonable steps for the prevention and detection o f fraud and other irregularities. On behalf o f the board Patricia Kelly Director Joan Burke Me Kenna Director 24th July 2013 Console Suicide Bereavement Counselling Limited Independent auditors' report to the members of Console Suicide Bereavement Counselling Limited by Guarantee W e have audited the financial statem ents o f Console Suicide B ereavem ent C ounselling Lim ited by G uarantee for the year ended 31 D ecem ber 2012 w hich com prises the income and expenditure account, the balance sheet, cashflow statem ent and the related notes. T hese financial statem ents have been prepared under th e historical cost convention and the accounting policies set out therein. This report is made solely to the com pany's m em bers, as a body, in accordance w ith Section 193 o f the Com panies Acts, 1990. O ur audit w ork has been undertaken so that we might state to the com pany's m em bers those m atters we are required to state to them in an auditors' report and for no other purpose. T o the fullest extent permitted by law, we do not accept o r assum e responsibility to anyone other than the com pany and the com pany's members as a body, for our audit w ork, for this report, or for the opinions we have formed. Respective responsibilities o f directors and auditors As described in the Statem ent o f D irectors' R esponsibilities the com pany's directors are responsible for the preparation o f the financial statem ents in accordance with applicable law and G enerally A ccepted A ccounting Practice in Ireland including the accounting standards issued by the A ccounting Standards B oard and prom ulgated by the A ssociation o f Chartered C ertified A ccountants. O ur responsibility is to audit the financial statem ents in accordance with relevant legal and regulatory requirem ents and International Standards on A uditing (UK and Ireland) prom ulgated by the A uditing Practices Board (U K and Ireland). We report to you our opinion as to w hether the financial statem ents give a true and fair view, in accordance with G enerally Accepted A ccounting Practice and are properly prepared in accordance w ith the C om panies Acts 1963 to 2012. W e also report to you w hether in our opinion: proper books o f account have been kept by the com pany; and w hether the inform ation given in the D irectors' Report is consistent with the financial statem ents. In addition, we state w hether we have obtained all the inform ation and explanations necessary for the purposes o f our audit and w hether the com pany's financial statem ents are in agreem ent w ith the books o f account. We also report to you, in our opinion, any inform ation specified by law regarding directors' rem uneration and directors' transactions which are not given and, w here practicable, include such inform ation in our report. W e read the directors' report and consider the im plications for our report if we becom e aw are o f any apparent m isstatem ent's within it. Basis o f audit opinion We conducted our audit in accordance w ith International Standards on A uditing (U K and Ireland) issued by the A uditing Practices Board. An audit includes exam ination, on a test basis, o f evidence relevant to the am ounts and disclosures in the financial statem ents. It also includes an assessm ent o f the significant estim ates and judgem ents m ade by the directors in the preparation o f the financial statem ents, and o f w hether the accounting policies are appropriate to the com pany's circum stances, consistently applied and adequately disclosed. We planned and perform ed our audit so as to obtain all the inform ation and explanations w hich w e considered necessary in order to provide us w ith sufficient evidence to give reasonable assurance that the financial statem ents are free from m aterial m isstatem ent, w hether caused by fraud or other irregularity or error. In form ing our opinion we also evaluated the overall adequacy o f the presentation o f inform ation in the financial statem ents. As explained m ore fully in the D irectors' R esponsibilities Statem ent set out on page 3, the directors are responsible for the preparation o f the financial statem ents and for being satisfied that they give a true and fair view. O ur responsibility is to audit and express an opinion on the financial statem ents in accordance w ith applicable law and International Standards on A uditing (U K and Ireland). T hose standards require us to com ply with the A uditing Practices Board's (A PB's) Ethical Standards for A uditors, including "A PB Ethical S tandard Provisions A vailable for Sm all Entities (R evised)", in the circum stances set out in note to the financial statem ents. W e have undertaken the audit in accordance w ith the requirem ents o f the A PB Ethical Standards - Provisions A vailable to Small Entities under the circum stances set out in N ote 14 to the financial statem ents. Opinion In our opinion the financial statem ents give a true and fair view, in accordance w ith G enerally A ccepted A ccounting Practice in Ireland, o f the state o f the com pany's affairs as at 31 D ecem ber 2012 and o f its income and expenditure for the period y ear then ended and have been properly prepared in accordance w ith the Com panies Acts 1963 to 2012. We have obtained all the inform ation and explanations that we consider necessary for the purposes o f our audit. In our opinion, proper books o f account have been kept by the com pany. The financial statem ents are in agreem ent with the books o f account. In our opinion the inform ation given in the directors' report is consistent w ith the financial statem ents. JoseplrMT Condron (Senior Registered Auditor) For and on behalf of: Condron & Associates Chartered Certified Accountants & Statutory Auditors C5, M4 Business Park Celbridge Co. Kildare Date: 24th July 2013 Inco m e a n d E x p e n d itu re A cc o u n t f o r th e y e a r en d ed 3 1 st D ec em b e r 2012 2012 N otes 2011 € € Incom e Grants Received 2 391,414 376,897 Income from Fundraising A ctivities Donations 2 2 170,258 827,975 175,051 819,429 1,389,647 1,371,377 Costs o f generating funds Costs o f generating voluntary income M erchandising costs 3 (172,817) (105,752) (10,000) (1,063,398) (44,452) O p e ra tin g su rp lu s fo r th e p erio d 4 (6,772) 196,993 Interest payable and sim ilar charges 5 (20,087) (31,171) (26,859) 165,822 D irect charitable expenditure Governance costs Impairment o f fixed assets S urplus/(D eficit) fo r th e p erio d 3 3 3 3 (101,952) (109,567) (7,700) (927,534) (27,631) (26,859) (8,000) 157,822 The income and excess o f incom e over expenditure relate to continuing operations as no businesses w ere acquired or disposed o f in 2012 or 2011. A separate Statem ent o f Total Recognised G ains and Losses is not required, as all gains and losses have been reflected above. On behalf o f the board P a tric ia Kelly D irec to r J o a n B u rk e M e K en n a Vatoa D ate: 24th J u ly 2013 T h e n otes on pages 9 to 17 form a n in te g ra l p a r t o f th e se fin a n c ia l sta te m en ts. B a la n ce sh eet as a t 31 st D ecem b er 2012 2012 N otes € F ixed assets Tangible assets 2011 € € 790,825 C u r r e n t assets Cash at bank and in hand C re d ito rs: am o u n ts falling d u e w ithin one y e a r N et c u r r e n t liabilities T o ta l assets less c u r r e n t liabilities C re d ito rs: a m o u n ts falling d ue a f te r m o re th a n one y e a r 10 N et assets 813,095 117.506 144.481 117.506 144.481 (294,119) (2 7 0 ,1 1 1 ) (176,613) (1 2 5 ,6 3 0 ) 614,212 687,46 5 (600,571) (6 4 6 ,9 6 5 ) 13,641 4 0 .5 0 0 13.641 4 0 .5 0 0 13.641 4 0 .5 0 0 R e p re se n ted by Unrestrictedfunds - G eneral Fund 11 T o ta l F u n d s On behalf o f the board P a tric ia K elly D ire c to ry , , i \ PaIIUMjC aU fiXlxA J o a n B u rk e M e K en n a D ire c to r D ate: 24th J u ly 2013 T h e notes on p ages 9 to 17 fo rm an in te g ra l p a r t o f th ese fin a n c ia l sta te m e n ts . C a sh flow s ta te m e n t fo r th e y e a r en d ed 3 1 st D ecem b er 2012 2012 2011 € € R econciliation o f o p e ra tin g (lo ss)/p ro fit to net cash inflow from o p e ra tin g activities O perating (loss)/profit after Im pairm ent Depreciation Increase in creditors (6,772) 34,670 26,808 188,993 N et cash inflow from o p e ra tin g ac tiv ities 54,706 157,543 N otes 27,497 (5 8 ,9 4 7 ) C ash flow sta te m e n t N et cash inflow from operating activities Returns on investments and servicing o f finance Capital expenditure 54,706 (20,087) (12,400) 157,543 15 15 15 22,219 (2,527) 136,237 Financing 19,692 131,630 In c re a se in cash in th e y e a r Cash outflow from increase in debts and lease financing 19,692 2,527 131,630 Change in net funds resulting from cash flows N ew finance leases and hire purchase contracts 22,219 136,237 In crea se in cash in th e y e a r (3 1 ,1 7 1 ) 9,865 (4 ,6 0 7 ) R econciliation o f n et cash flow to m o v em en t in n et fu n d s 4,6 07 (4 0 ,2 6 0 ) M ovem ent in n e t fu n d s in th e y e a r N et d e b t a t 1st J a n u a r y 2012 22,219 (587,135) (6 8 3 ,1 1 2 ) N et d e b t a t 31st D ecem b er 2012 (564,916) (5 8 7 ,1 3 5 ) 95 ,977 Notes to the Financial statements for the year ended 31st December 2012 1. Principal Accounting Policies T he significant accounting policies adopted by the Com pany are as follows: 1.1. Basis or Accounting T he financial statem ents are prepared on the going concern basis, under the historical cost convention, as modified by the revaluation o f certain tangible fixed assets and com ply w ith the financial reporting standards o f the A ccounting Standards B oard, as published by the A ssociation o f C hartered C ertified Accountants and the Com panies Acts 1963 to 2012. 1.2. Fund Accounting The follow ing funds are operated by the Charity. Unrestricted Funds G eneral Funds represent am ounts w hich are expendable at the discretion o f D irectors in furtherance o f the objectives o f the charity and w hich have not been designated for other or specific purposes. Such funds may be held in order to finance w orking capital or capital expenditure. 1.3. Income resources All incoming resources are included in the Statem ent o f Financial A ctivites when the charity is entitled to the income and the am ount can be quantified with reasonable accuracy. For legacies, entitlem ent is the earlier o f the charity being notified o f an im pending distribution o f the legacy being received. T he follow ing specific policies are applied to particular categories o f income: - Voluntary income is received by w ay if grants, donations and gifts and is included in full in th e Financial activites when receivable. - Grants, where entitlem ent is not conditional on the delivery o f a specific perform ance by the charity, are recognised when the charity becom es unconditionally entitled to the grant. - Donated services and facilities are included at the value to the charity w here this can be quantified. T he value o f 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, w here related to perform ance and specific deliverables, are accounted for as the charity earns the right to consideration by its perform ance. 1.4. Expenditure Expenditure is recognised on an accrual basis as a liability is incurred. E xpenditure includes VAT w hich 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 incom e an d the costs o f 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. - G overnance costs include those costs associated w ith m eeting the constitutional and statutory requirem ents o f the charity and include the audit fee and costs linked to the strategic m anagem ent o f the charity. - All costs are allocated betw een the expenditure categories o f the Statem ent o f Financial A ctivites on a basis designed to reflect the use o f the resource. Notes to the financial statements for the year ended 31st December 2012 ...................... continued 1.5. Tangible fixed assets and depreciation Tangible fixed assets are recorded at historic cost. Cost includes prim e cost, overheads and interest incurred in financing the construction o f tangible fixed assets. C apitalisation o f interest ceases w hen the asset is brought into use. Freehold land and buildings are revalued on the basis o f open m arket value. R evaluation gains are recognised in the profit and loss account to the extent that they reverse previously recognised revaluation losses on the sam e assets. All other revaluation gains are recognised in the statem ent o f total recognised gains and losses. The com pany undertakes a review for im pairment o f a fixed asset if events or changes in circum stances indicate that the carrying am ount o f the fixed asset may not be recoverable. Revaluation losses are recognised in the statem ent o f total recognised gains and losses until the carrying am ount reaches its depreciated historical cost and thereafter in the profit and loss account. An exception is w here the recoverable am ount o f the asset is greater than its revalued am ount. In this case the loss is recognised in the statem ent o f total recognised gains and losses to the extent that the recoverable am ount is greater than the revalued am ount. D epreciation is calculated in order to write o ff the cost o f tangible fixed assets o ver their estim ated useful lives as follows: Land and buildings Fixtures, fittings and equipm ent Leased M otor vehicles 1.6. N ot depreciated 4 years (25% straight line) Straight line over the life o f the lease Grants G rant income from Public Sector Bodies/G overnm ent A gencies and other sundry sources are either credited when receivable to the Statem ent o f Financial Activities or are deducted from expenses which give rise to the grants. Expenditure grants are credited to the Statem ent o f Financial A ctivities upon the recognition o f the associated expense for w hich the grant was originally received. 1.7. Leased Assets and Hire Purchase Commitments 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 o f the finance lease rentals is charged to the profit and loss account on an annuity basis. O perating lease rentals are charged to the profit and loss account on a straight line basis over the lease term. 1.8. Taxation N o charge to current or deferred taxation arises as the charity has been granted charitable status under Sections 207 and 208 o f the T axes C onsolidation A ct 1997, C harity N o CH Y 15402. T he charity is eligible under the "Scheme o f Tax R elief for D onations to Eligible C harities and A pproved B odies under Section 848A Taxes Consolidation A ct, 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 m et by paym ents to a defined contribution pension fund. C ontributions are charged to the profit and loss in the year in w hich they fall due. The assets are held separately from those o f the com pany in an independently adm inistered fund. Differences between the am ounts charged in the profit and loss account and paym ents m ade to pension funds are treated as assets or liabilities. N otes to th e fin an cial sta te m e n ts fo r th e y e a r en d e d 31 st D ec em b e r 2012 ...................... continued 1.10 Im p a irm e n t losses Im pairment review s have been carried out on its property (one building) com paring the carrying value to the net realisable value as obtained from a professional valuer. 2. Incom e All income derives from activities in the R epublic o f Ireland. The analysis o f incom e by activity is as follows: 2012 2011 € € C lass o f incom e Grants Incom e from Fundraising A ctivities D onations G ra n ts w ere received from th e follow ing so u rces: Health Service Executive Pobal Family Support A gency The Ireland Funds Departm ent o f Children T he N ational Lottery 391,414 170,258 376,897 175,051 827,975 819,429 1,389,647 1,371,377 252,114 294,897 24,000 48,000 10,000 12,000 42,300 - 10,000 75,000 - 391,414 376,897 - N otes to th e fin an c ial sta te m e n ts for th e y e a r e n d e d 3 1 st D ecem b er 2012 .......................continued 3. E x p e n d itu re 2012 2011 € € C osts o f g e n e ra tin g funds A dm inistration costs S taff pension costs S taff training C osts o f g e n e ra tin g v o lu n ta ry incom e Fundraising costs Function costs Hire o f Facilities M e rc h a n d isin g costs A dvertising & Prom otion Costs D irect c h a rita b le e x p e n d itu re Centre O perating Costs Counselling and C o-ordination Fees Clinical Supervision Counselling Salaries Employer's PRS1 contributions Rent payable Education training & conferences Insurance Light and heat Cleaning Repairs and m aintenance Printing, postage and stationery 161,487 5,475 5,855 80,312 8,750 12,890 172,817 101,952 74,724 1,577 29,451 81,489 3,848 24,230 105,752 109,567 10,000 7,700 10,000 7,700 46,536 359 ,4 3 9 46,780 331,276 40,538 252,220 34,046 79,927 41,928 11,179 9,476 3,506 18,359 31,427 41,008 189,224 26,713 70,977 48,042 8,837 9,685 539 31,036 Telephone H ire o f equipm ent 29,420 2,124 M otor & T ravel expenses 54,956 2,098 32,240 23,325 5,447 32,994 1,185 2,900 6,286 3,603 2,649 38 675 1,802 Bank charges Credit card charges General expenses Charitable donations - other Subscriptions D epreciation on FF & Equipm ent D epreciation on m otor vehicles 2,325 13,706 20,964 13,706 5,791 1,063,398 927,534 N otes to th e fin an c ial s ta te m e n ts fo r th e y e a r en d ed 3 1 st D ec em b e r 2012 continued G o v ern an c e costs Legal and professional Consultancy fees Accountancy & B ook-keeping Audit 4. N et incom ing re so u rc e s fo r th e y e a r a r e a rriv e d a t a f te r c h a rg in g 3,477 15,100 17,875 8,000 831 3,500 15,300 8,000 44,452 27,631 2012 € D epreciation and Im pairm ent o f tangible assets Auditors' rem uneration 5. In te re st p a y a b le a n d sim ila r c h a rg es 6. € 34,670 27,497 8,000 8,000 2012 2011 € € 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 2011 6 14,988 3,801 1,292 9 19,014 20,087 31,171 2012 2011 N um ber N um ber 5 5 2,518 9,630 Em ployees N u m b er o f em ployees The average m onthly num bers o f em ployees during the year were: C haritable activities These num bers include executive directors. E m plo y m en t costs The aggregate payroll costs o f these em ployees were as follows: 2012 € W ages and salaries Social w elfare costs O ther pension costs 2011 € 252,220 34,046 5,475 189,224 291,741 224,687 26,713 8,750 C onsole S uicid e B e re av e m e n t C o u n sellin g L im ited N otes to th e fin an c ial sta te m e n ts fo r th e y e a r en d ed 3 1 st D ec em b e r 2012 continued 7. P ension costs T he com pany operates a defined contribution pension scheme in respect o f the em ployees. T h e schem e and its assets are held by independent m anagers. The pension charge represents contributions due from the com pany and am ounted to €5,475 (2011 - €8,750). L an d a n d F ix tu re s, b u ild in g s T an g ib le fixed assets M o to r fittin g s a n d eq u ip m e n t vehicles T o ta l € € € 716,364 54,823 73,161 12,400 844,348 12,400 716,364 54,823 85,561 856,748 D epreciation At 1st January 2012 20,503 13,706 10,750 20,964 31,253 Charge for the year At 31 st D ecem ber 2012 34,209 31,714 65,923 freeh o ld € C ost At 1st January 2012 Additions At 31 st D ecem ber 2012 34,670 Net book values At 31 st D ecem ber 2012 716.364 20,614 53,847 790,825 At 31 st D ecem ber 2011 716.364 34,320 62,411 813,095 Included above are assets held under finance leases or hire purchase contracts as follows: 2012 N et Asset d e scrip tio n M otor vehicles 2011 D e p re c ia tio n book v a lu e c h a rg e € € 43,927 N et b o o k v a lu e € 18,484 D ep rec iatio n ch a rg e € 62,411 5,791 Notes to the financial statements for the year ended 31st December 2012 continued Creditors: amounts falling due 2012 within one year Bank overdraft Bank loan N et obligations under finance leases and hire purchase contracts Trade creditors PAYE and PRSI O ther creditors Accruals 10. € 2011 € 18,215 46,121 16,508 50,628 17,515 51,313 138,327 2,628 17,515 22,014 136,747 6,699 20,000 20,000 294,119 270,111 Creditors: amounts falling due after more than one year 2012 2011 € € Bank Loan Net obligations under finance leases and hire purchase contracts 579,313 608,192 21,258 38,773 600,571 646,965 46.121 46.121 138,363 394,829 50.628 50.628 151,884 405,679 625,434 658,820 Loans Repayable in one year or less, or on dem and (Note 9) Repayable betw een one and tw o years Repayable between two and five years Repayable 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, N avan Road, D ublin 7. 11. Analysis o f net assets between funds General Funds Total € O perating surplus for the year O pening m em bers' funds Closing Balance (26,859) 40,500 (26,859) 13,641 13,641 40,500 The G eneral reserve represents the free funds o f the charity w hich are not designated for a particular purpose. N otes to th e fin an c ial sta te m e n ts fo r th e y e a r en d ed 3 1 st D ecem b er 2012 G e n e ra l fu n d s a n d m em b ers liabilities The com pany is lim ited by guarantee, not having a share capital and consequently the liability o f m em bers is limited, subject to an undertaking by each m em ber to contribute to the net assets o r liabilities o f the com pany on w inding up such am ounts as may be required not exceeding one Euro (€1). C a p ita l com m itm ents There were no capital com m itm ents at 31st D ecem ber 2012. A PB E th ical S ta n d a rd s - P ro v isio n s A v ailab le to S m all E n tities In com m on with m any other entities o f our size and nature we use our auditors to assist w ith the preparation o f the financial statem ents. As a small entity under the provisions o f the A PB in relation to Ethical Standards we engage our auditor to provide basic tax com pliance and bookkeeping and accounts preparation. G ro ss cash flows R e tu rn s on in v e stm e n ts a n d serv icin g o f fin an ce Interest paid 2012 € 2011 € (20,087) (31,171) C a p ita l e x p e n d itu re Payments to acquire tangible assets (12,400) 9,865 14,988 (17 ,5 1 5 ) 19,014 (23,621) (2,527) (4,607) F in an cin g Other new long term loans Capital elem ent o f finance leases and hire purchase contracts r ^ * ‘ l i j f ,.;A N otes to th e Financial sta te m e n ts fo r th e y e a r en d ed 31 st D ecem b er 2012 continued 16. A nalysis o f ch a n g es in net funds Cash at bank and in hand Overdrafts Debt due w ithin one year Debt due after one year Finance leases and hire purchase contracts Net funds 17. O p en in g b alan c e C ash flows O th e r c h a n g es € € € C lo sin g b a la n c e 144,481 (16,508) (26,975) (1,707) 117,506 (18,215) 127,973 (28,682) 99,291 (50,628) (608,192) 4,507 43,867 (46,121) (579,313) (38,773) (56,288) (14,988) 17,515 (715,108) 2,527 48,374 (664,207) (587,135) (26,155) 48,374 (564,916) G oing co n c ern The com pany continues to be dependent on the continuing financial support o f th e state agencies and its lending institution and the directors have not becom e aw are o f any potential restriction o r cessation in its bank facilities. The directors have review ed the com pany's projected Incom e & Expenditure o v er the next tw elve m onths and do not anticipate a reduction o f its charitable incom e and intend to m aintain control over its charitable expenditure in the forthcom ing year. On that basis, the directors consider it appropriate to prepare the accounts on a going concern basis. 18. A p p ro v a l o f fin an c ial sta te m e n ts The financial statem ents w ere approved by the Board on 24 July 2013 and signed on its b eh a lf by Patricia Kelly Director Joan Burke Me Kenna Director