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2025-03-31-accounts

Company registration number: 03895815 Charity registration number: 1083232

Jazz Umbrella (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025

Jazz Umbrella

Reference and Administrative Details

Charity name: Jazz Umbrella Charity registration number: 1083232 Company registration number: 03895815 Principal Office: International House 12 Constance Street London E16 2DQ Trustees: Simon Fernsby Russell Occomore Secretary: Mary Devlin

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Jazz Umbrella

Trustee's Report

The Trustees present their report, along with the financial statements, of Jazz Umbrella for the year ended 31st March 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 6 and 7.

Jazz Umbrella is a charitable company limited by guarantee. It is a registered charity, number 1083232.

The company as established under a Memorandum of Association which established objects and powers of the charitable company and is governed under its Articles of Assocation.

Review of Activities

The company continued to operate as an adult education service. The company is a charity and exists to assist in the development of music and musical knowledge.

Funding

Funding is derived from grants made by various organisations and from receipts and concerts, workshops and similar activities as well as membership fees.

Trustees

Russell Occomore

Simon Fernsby

None of the trustees has any benefical interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Review of financial position

The trustees are satisified with the state of the company's activities for the year under review.

On behalf of the Board of Trustees

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SIGN
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…………………………………………………………………… …………………………………………… 17/12/2025 Russell Occomore, Trustee Date

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Jazz Umbrella

Independent Examiners Report

I report on the accounts of Jazz Umbrella for the year ended 31 March 2025, which are set out on pages 4 to 7.

Respective responsibilities of Trustees and examiner

The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Chariy Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the eidence that would be required in an audit and given as to whether the accounts present a 'true and fair view' and the report is limited to consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met or

Name: Paul O'Brien (ICPA) - Dragonfly (Accounting & Financial Management) Ltd Address: 34 King James Close, Fordham, Ely, CB7 5ZH

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Jazz Umbrella

Statement of Financial Activities for the year ended 31 March 2025

Incoming resources:
Grants received
Income from activities
Total Incoming resources
Resources expended
Costs of Generating Funds
Musicians and composers fees
Event supplies
Volunteer Costs
Expenditure
Venue and equipment
Venue manager and staff costs
Refuse costs
Office expenses
Repairs and maintenance
Accountancy fees
Bank fees
Travel
Sundry expenses
Depreciation
Total Expenditure
Net Income/(Expenditure) for the year
Transfer
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
-
165,876
165,876
29,110
36,268
167
65,545
19,153
58,968
667
16,549
779
678
455
5,846
-
1,150
104,245
169,790
(3,914)
-
6,018
2,104
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
22,573
22,573
Total
2025
£
-
165,876
165,876
29,110
36,268
167
65,545
19,153
58,968
667
16,549
779
678
455
5,846
-
1,150
104,245
169,790
(3,914)
-
28,591
24,677
Total
2024
£
-
138,206
138,206
25,718
32,887
43
58,647
6,408
42,131
1,561
21,008
140
659
112
4,623
360
2,299
79,301
137,948
258
-
28,333
28,591

The notes on page 7 to 10 form part of these financial statements

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Jazz Umbrella

Balance Sheet for the year ended 31 March 2025

FIXED ASSETS
Equipment
CURRENT ASSETS
Cash at bank and in hand
Other Debtors
CREDITORS:amounts falling due
within one year
NET CURRENT ASSETS
NET ASSETS
FUNDS
Restricted funds
Unrestricted funds
TOTAL FUNDS
2025
£
3,449
12,410
14,153
26,563
(5,334)
21,229
24,677
22,573
2,104
24,677
2024
£
4,598
33,799
-
35,714
(9,807)
21,436
28,333
22,573
5,760
28,333

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

SIGN ………………………………………………………………………………… Russell Occomore Trustee

Date …………………………………………….. 17/12/2025

The notes on page 6 to 7 form part of these financial statements

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Jazz Umbrella

Notes to the financial statements for the year ended 31 March 2025

1. Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)(effective 1 January 2015) – (Charities SORP (FRS102)) Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and to the Companies Act 2006.

Fund accounting policy

Unrestricted income funds are general funds that are available fior use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Fixed assets

Individual fixed assets costing £0 or more are initially recorded at costs.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, les any estimated residual value, over their expected useful economic life as follows:

Equipment 25% reducing balance

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Jazz Umbrella

Notes to the financial statements for the year ended 31 March 2025

2. Trustees' remuneration and expenses

No trustees received any remuneration during the year.

3. Net income / (expenditure)

Net income / (expenditure) is stated after charging:

2025 2024
£ £
Depreciation of tangible fixed assets 1,150 2,299
2025
2024
£
£
Depreciation of tangible fixed assets
1,150
2,299
2025
2024
£
£
Depreciation of tangible fixed assets
1,150
2,299
2025
2024
£
£
Depreciation of tangible fixed assets
1,150
2,299
Taxation
The company is a registered charity and is, therefore, exempt from taxation.
Other debtors
Deferred Income
Other creditors
Accruals
Debtors
Creditors: Amounts falling due within one year
2025
£
14,153
2025
£
-
4,974
360
5,334
2024
£
-
2024
£
-
9,447
360
9,807

4. Taxation

5. Debtors

6. Creditors: Amounts falling due within one year

7. Members' liability

The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

8. Related parties

The charity is controlled by the trustees who are all directors of the company.

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