Registered company number - 04290447
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE (A COMPANY LIMTED BY GUARANTEE)
# TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
## **CONTENTS**
||**Pages**|
|---|---|
|Trustees' Annual Report|1 - 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 - 16|
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 1
**TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
The Trustees, who are also Directors for the purposes of company law, have pleasure in presenting their report and the unaudited financial statements of the Charity for the year ended 31 March 2021, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity Registration Number Company Registration Number** 1097884 04290447
## **Registered Office**
St Mary's Hall Oxford Street Whitstable Kent CT5 1DD
## **Trustees/Directors**
M Richards (resigned 17.4.20) N Leggatt D Fisher D Aslett (resigned 17.5.21) A Fewings (resigned 17.5.21) G Bickley (resigned 2.4.20) J Schoon (resigned 20.5.21) L Wojtkowska-Wright Treasurer (appointed 4.6.20, resigned 27.5.21) J Dunn (appointed 16.9.20, resigned 11.10.21)) V Whitlock Chair (appointed 17.9.20) **Company Secretary** M Richards (resigned 17.4.20)
## **Bankers**
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
## **Independent Examiner**
Mr S J Wren FCCA Accountancy Matters (Kent) Limited 31 Queen Street Ramsgate Kent CT11 9DZ
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 2
**TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Whitstable Umbrella Centre is governed by its new “Articles of Association”, as amended at the Annual General Meeting on the 29 November 2019. This change was undertaken in order to update the Articles generally, and to take into account the various new rules which have come into place since the 7 September 2001, when both the old Articles and the “Memorandum of Association” were last signed by the Trustees. The new rules stipulate that the Memorandum of Association cannot be changed, and so these will remain as before, as a historical record.
Under the terms of the new Articles of Association the objects of the Whitstable Umbrella Centre remain the same as were contained in the Memorandum of Association;
- a) to promote (without distinction of sex, sexual orientation, race, political affiliation, religious or other opinions) any charitable purpose for the benefit of the inhabitants of Chestfield, Seasalter, Swalecliffe, Tankerton and Whitstable, Kent (the area of benefit) and without prejudice to the generality of the foregoing in particular;
- b) to relieve mental or physical sickness, disability or disorder, and to relieve the aged;
- c) to protect and preserve mental and emotional health and stability.
## _New Membership Rules_
The new rules governing membership now stipulate that the only members of the Charity shall be those persons who are appointed as Trustees of the Charity, and all persons appointed as Trustees shall be admitted as members.
## _Board of Trustees_
The Charity shall have a Board of Trustees comprising at least three members. For the avoidance of doubt, Trustees are “directors” for company law purposes and “trustees” for charity law purposes, and the personal details of all Trustees shall be filed with Companies House and the Charity Commission, as required by law.
## **Recruitment and appointment of trustees**
The Trustees may at any time appoint additional Trustees, being persons who are considered able to contribute to the proper management and conduct of the business of the Charity and further its objects.
A copy of the new Articles of Association of the Umbrella Centre may be obtained from our Office, or from our website www.umbrellacentre.co.uk
## **Organisational structure**
COVID-19 changed the nature of meetings. Trustee meetings continued to be held monthly but on a more ad hoc basis, in person when government restrictions allowed and otherwise on Zoom.
The pandemic enforced closure of the Centre during national lockdowns and during these periods our parttime administrators, Sally Newell and Charlotte Philip, were either furloughed or worked from home where possible.
In September both administrators resigned and the Trustees made the decision to change the structure by appointing a Centre Manager. David Daly was appointed to begin early in November. Unfortunately his whole family contracted COVID-19 and the start date was delayed until 2nd December 2020.
Craig Potter continued to provide caretaking services when the Centre was open, and to work on solo maintenance work when it was closed.
Mary Lerigo and Sheila Wyver continued throughout the period to maintain the garden.
Given the extraordinary nature of the times, all staff and volunteers worked with exemplary zeal and flexibility in very difficult circumstances.
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 3
**TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **Risk assessment**
The Board of Trustees is responsible for identifying organisational risks, as outlined in our Business Plan for 2020/23, copies of which are available from the Office or website.
The pandemic presented new challenges to do with maintaining a closed building, dealing with the loss of income during closure, managing personnel in unprecedented circumstances, and ensuring safe, sociallydistanced and government-compliant re-opening. In spite of the additional load caused by changes and reduced availability of staff, trustees, and other volunteers, these challenges were all met.
Lease arrangements were on-going at the end of the period. Both permanent tenants (The Umbrella Café CIC and The Hive Co-working Space) remain in place to continue their valuable work, and the Centre’s lease with Canterbury City Council is in the process of renegotiation.
## **OBJECTIVES AND ACTIVITIES**
We have a special obligation towards those in our community who could benefit from social help. For this group, in normal times, we either provide support ourselves or recruit specialist organisations. During the lockdown closures some provisions continued online, others had to cease, and others were taken over by organisations that were able to stay open. Our close association with The Umbrella Café (which, being a food provider, was not required to close) meant we could continue to support those suffering food poverty and social isolation through the charity Food Friends which was originally set up in collaboration with the Centre. In addition, we were able to make extra space available for the Café to set up The Social Pantry to make good food destined for waste available to those who needed it.
As a community centre we aim to provide opportunities and places for all community members whether they are in need of social support or not. Educational and leisure activities and fundraisers were obviously severely curtailed when we were closed and, of course, all private hires for individual celebrations had to be cancelled.
Our community garden was able to remain open at times when the Café was open, providing a quiet place for relaxation and comfort, and was especially useful for activities which couldn’t take place indoors.
As soon as it was possible to do so safely we reopened our Farmers’ Market and later other non-food markets. Our spacious hall reopened in due course for a restricted range of activities and we are confident that many activities that were valued before COVID-19 will resume, depending on changes in Government restrictions, and on the willingness and ability of vulnerable individuals to return. An example of this is the Canterbury Food Bank which was housed in our main hall for several years.
## **Performance**
The year for the Centre, as for all such institutions, has been very restricted in terms of our performance. Plans for development and improvement of the building in order to offer enhanced services to the community have had to be largely shelved for the time being.
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 4
**TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **FINANCIAL REVIEW**
## **Financial position**
The Charity made a surplus of £18,841 during the year. As at 31 March 2021 the charity has unrestricted reserves of £91,582 to carry forward. Of this amount, £20,000 has been designated for the Emergency Closure fund, and £3,499 for the Fixed Asset fund and although the balance of £68,083 does exceed the required amount of our Reserves Policy, these reserves are expected to fall in the coming year with the continued uncertainty around the pandemic.
## **Reserves Policy and going concern**
The Centre’s Reserves Policy stipulates that the Centre shall have in reserves, a figure of between three and six months’ turnover (excluding restricted funding). The Trustees believe that there is no reason to assume that this figure needs to be reviewed downwards in the coming year.
The Trustees have reviewed the Charity’s budgets and cash flow forecasts for the next 12 months, and based on these have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the coming year providing that we are able to operate under any restrictions placed on us by the Government in respect of Covid-19. Accordingly, they continue to adopt the “going concern” basis in preparing the financial statements.
## **PLANS FOR FUTURE PERIODS**
The Centre opened up as from July 2021, but at a much reduced level of activity. It is hoped that activiites will fully restart as soon as possible. Once the new lease for the building is agreed, improvements will be ade to the Centre including a providing a new room to be used for community activities.
## **PUBLIC BENEFIT**
The Centre is committed to ensuring that it remains of public benefit, and ensures that this is achieved by:-
- Providing a minimum 15 hours’ worth of free or subsidised activity per month to charitable and community organisations, including our support group for those at risk of social isolation which is run by our volunteers ;
- Operating a Community Garden and ad hoc events for the general public ;
- Providing up to £5,000 of free use of its space through an annually agreed rent remission process which gives priority to groups who provide free welfare or support services ;
- Remaining a high quality and accessible venue which supports local charities and new initiatives through its flexible pricing structure.
## _**Whitstable Together – Come Rain or Shine!**_
Signed on behalf of the Board of Trustees by :
V Whitlock - Chair
Date : 16 February 2022
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF**
Page 5
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
I report to the Charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 6 to 16.
## **Responsibilities and basis of report**
As the Charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- 1 accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
- 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 386 of the 2006 Act other than any requirements that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**S J Wren FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountants 31 Queen Street Ramsgate Kent CT11 9DZ**
Date : 4 March 2022
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 6
## **STATEMENT OF FINANCIAL ACTIVITIES (incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2021**
|**Notes**
**Unrestricted**
**funds**
**£**
**INCOME**
Donations and grants
2
47,438
Charitable activities
3
4,358
Other trading activities
4
19,594
Investment income
5
45
**TOTAL INCOME**
71,435
**EXPENDITURE**
Cost of raising funds
29
Charitable activities
72,836
**TOTAL EXPENDITURE**
6
72,865
**NET (EXPENDITURE)/INCOME FOR THE YEAR**
**BEFORE TRANSFERS**
7
(1,430)
Transfers between funds
13
34,749
**NET MOVEMENT IN FUNDS FOR THE YEAR**
33,319
Balance as at 1 April 2020
58,263
**BALANCE AT 31 MARCH 2021**
91,582|**Restricted**
**funds**
**£**
79,676
-
-
-
79,676
-
59,405
59,405
20,271
(34,749)
(14,478)
16,978
2,500|**Total**
**Total**
**funds**
**funds**
**2021**
**2020**
**£**
**£**
127,114
25,905
4,358
48,240
19,594
19,478
45
151
151,111
93,774
29
913
132,241
106,642
132,270
107,555
18,841
(13,781)
-
-
18,841
(13,781)
75,241
89,022
94,082
75,241|
|---|---|---|
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 7
## **BALANCE SHEET AS AT 31 MARCH 2021**
|**Notes**
**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Debtors and prepayments
10
Cash at bank and in hand
**CURRENT LIABILITIES**
Creditors: amounts falling due within one
year
11
**NET ASSETS**
12
Represented by:
**FUNDS OF THE CHARITY**
Unrestricted general fund
13
Designated funds
13
Restricted funds
13
**TOTAL FUNDS**|2,473
105,269
107,742
17,159|**2021**
**£**
3,499
6,811
54,827
61,638
11,887
90,583
94,082
68,083
23,499
2,500
94,082|**2020**
**£**
25,490
49,751|
|---|---|---|---|
||||75,241|
||||12,773
45,490
16,978|
||||75,241|
For the financial year ended 31 March 2021 the company was entitled to exemption from audit under s.477 Companies Act 2006 and no members have deposited a notice under s.476 requiring an audit.
The Directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s.386 of the Act for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Charities SORP FRS 102.
Approved and signed for issue by the Trustees on 16 February 2022.
V Whitlock - Chair D Fisher - Trustee
**Company registration number - 04290447**
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 8
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1 ACCOUNTING POLICIES**
## **a) Basis of accounting**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.
Whitstable Umbrella Community Support Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
- b) **Preparation of the accounts on a going concern basis**
The Trustees have reviewed the Charity’s budgets and cash flow forecasts for the next 12 months, and based on these have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the coming year providing that we are able to operate under any restrictions placed on us by the Government in respect of Covid-19. Accordingly, they continue to adopt the “going concern” basis in preparing the financial statements.
c) **Income** Grants receivable - grants made to finance the activities of the Charity are credited to the statement of financial activities (SOFA) accounting in the period to which they relate.
Bank interest - bank interest is included in the income and expenditure account on receipt.
Other income - other income, including donations and gifts are included as they were received.
Deferred income - income received before the balance sheet date for room hire after the balance sheet date will be reflected within deferred income on the balance sheet.
- d) **Expenditure** All expenditure is accounted for on an accruals basis and includes VAT where applicable. Expenditure has been included under expense categories that aggregate all costs for allocation to activities.
- e) **Depreciation of fixed assets**
Tangible fixed assets costing more than £200 are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows :
Minibus 20% straight line Computers 25% straight line Fixtures, fittings and equipment 25% straight line
- f) **Fund accounting**
Unrestricted funds are grants, donations and other incoming resources receivable by the Charity without further specified purpose and are available as general funds.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim of each restricted fund is set out in the notes to the financial statements.
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 9
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1 ACCOUNTING POLICIES**
## g) **Operating leases**
- Rentals under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
## h) **Significant judgements and estimates**
No significant judgements or estimates have had to be made by the Trustees in preparing these financial statements.
|**Unrestricted**
**funds**
**£**
**2**
**DONATIONS AND GRANTS**
Donations
8,065
**Grants :**
Canterbury City Council
21,050
Big Lottery Fund
-
National Lottery Community Fund
-
Kent Community Fund
-
Kent Reliance Provident Society Community Fund
3,000
Martin Lewis Corona Charity Fund
-
Fred Goldfinch Dec Charitable Trust Fund
-
Colyer-Fergusson Charitable Trust
-
Charities Aid Foundation
6,048
Coronavirus Job Retention grants
9,275
Red Zebra Community Solutions
-
David Family Foundation
-
47,438
**3**
**INCOME FROM CHARITABLE ACTIVITIES**
Community Centre activities and hire
4,358
Minibus hire
-
4,358
**4**
**OTHER TRADING ACTIVITIES**
Fundraising events
390
Rental income
19,204
19,594
**5**
**INVESTMENT INCOME**
Bank interest receivable
45|**Restricted**
**funds**
**£**
2,755
-
9,975
48,446
4,000
-
8,000
2,500
4,000
-
-
-
-
79,676
-
-
-
-
-
-
-|**2021**
**Total**
**funds**
**£**
10,820
21,050
9,975
48,446
4,000
3,000
8,000
2,500
4,000
6,048
9,275
-
-
127,114
4,358
-
4,358
390
19,204
19,594
45|**2020**
**Total**
**funds**
**£**
976
-
9,929
-
-
-
-
-
-
-
-
5,000
10,000|
|---|---|---|---|
||||25,905|
||||46,824
1,416|
||||48,240|
||||274
19,204|
||||19,478|
||||151|
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 10
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**6**|**EXPENDITURE**|**Unrestricted**|**Restricted**|**2021**|**2020**|
|---|---|---|---|---|---|
|||**funds**|**funds**|**Total**|**Total**|
|||||**funds**|**funds**|
|||**£**|**£**|**£**|**£**|
||Cost of raising funds|||||
||Fundraising costs|-|-|-|41|
||Fundraising course|-|-|-|400|
||Publicity|29|-|29|472|
|||29|-|29|913|
||Charitable activities costs|||||
||Wages and salaries|26,661|3,710|30,371|36,443|
||Volunteer costs and expenses|-|2,037|2,037|2,125|
||Sub contract Café services|-|22,419|22,419|3,840|
||Grants - The Umbrella Café CIC|-|26,472|26,472|-|
||Community Centre activities|-|294|294|2,486|
||Food - Community Dinners|-|2,447|2,447|-|
||Minibus expenses|1,277|-|1,277|2,829|
||Maintenance of Community Centre|1,489|257|1,746|3,960|
||Cleaning and waste|1,935|1,018|2,953|5,107|
||Rent|12,497|-|12,497|6,622|
||Rates and water|1,203|-|1,203|4,084|
||Light and heat|4,892|-|4,892|8,137|
||Licences|1,376|-|1,376|1,778|
||Printing, Postage and stationery|116|403|519|915|
||Telephone|1,089|-|1,089|948|
||Insurance|2,637|-|2,637|2,044|
||Computer costs and equipment costs|768|54|822|1,045|
||Equipment rental|547|-|547|362|
||Website|-|-|-|1,412|
||Bad debts|143|-|143|353|
||Training|96|294|390|572|
||Sundries|510|-|510|779|
||Depreciation|8,685|-|8,685|14,395|
||Loss/(Profit) on disposal of fixed assets|5,084|-|5,084|157|
||Support costs|||||
||Legal and professional|(981)|-|(981)|2,259|
||Bookkeeping and payroll costs|1,575|-|1,575|2,200|
||Governance costs|||||
||AGM meeting expenses|-|-|-|16|
||Professional fees|13|-|13|550|
||Independent Examiner's fee|1,224|-|1,224|1,224|
|||72,836|59,405|132,241|106,642|
||**Total expenditure**|72,865|59,405|132,270|107,555|
||Of the total expenditure in 2020 of £107,555,|£96,377 was unrestricted and||£11,178 was restricted.||
|**7**|**NET INCOME**|||**2021**|**2020**|
|||||**£**|**£**|
||This is stated after charging:|||||
||Depreciation|||8,685|14,395|
||Independent Examiner's remuneration:|||1,224|1,224|
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 11
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**8**
**INFORMATION REGARDING EMPLOYEES**
Wages and salaries
Social security costs
Employer pension contributions
Employment Allowance
The average monthly head count was 2 staff (2020 - 3 staff).
The average number of employees based on full time equivalents was:
Direct charitable activities|**2021**
**£**
30,011
1,434
360
(1,434)
30,371
**2021**
**Number**
2|**2020**
**£**
36,218
1,332
225
(1,332)|
|---|---|---|
|||36,443|
|||**2020**
**Number**
2|
No employee received remuneration of more than £60,000 during the year (2020 - £Nil).
No Trustees received remuneration or were reimbursed expenses during the year (2020 - £Nil).
The total employee benefits (including employers national insurance) of the key management personnel of the Charity were £16,499 (2020 - £22,524).
## **9 FIXED ASSETS**
|**FIXED ASSETS**||||
|---|---|---|---|
|**Cost**
As at 1 April 2020
Additions
Disposals
As at 31 March 2021
**Depreciation**
As at 1 April 2020
Charge for the year
Disposals
As at 31 March 2021
**Net book value**
As at 31 March 2021
As at 31 March 2020|**Minibus**
**Computers**
41,567
6,872
-
-
(41,567)
(1,190)
-
5,682
24,939
5,083
4,156
534
(29,095)
(595)
-
5,022
-
660
16,628
1,789|**Fixtures,**
**Fittings &**
**equipment**
28,952
354
(2,064)
27,242
21,879
3,995
(1,471)
24,403
2,839
7,073|**Total**
**£**
77,391
354
(44,821)|
||||32,924|
||||51,901
8,685
(31,161)|
||||29,425|
||||3,499|
||||25,490|
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 12
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**10 DEBTORS**
Trade debtors
Prepayments
**11 CREDITORS: AMOUNTS FALLING DUE WITHIN**
Trade creditors
Taxation and social security
Other creditors
Accruals
**12 ANALYSIS OF NET ASSETS BETWEEN FUND**
Fixed assets
Current assets
Current liabilities
**Net assets as at 31 March 2021**|**ONE YEAR**
**General**
**funds**
**£**
-
85,242
(17,159)
68,083|**Designated**
**funds**
**£**
3,499
20,000
-
23,499|**2021**
**£**
714
1,759
2,473
**2021**
**£**
3,307
-
383
13,469
17,159
**Restricted**
**funds**
**£**
-
2,500
-
2,500|**2020**
**£**
954
5,857|
|---|---|---|---|---|
|||||6,811|
|||||**2020**
**£**
5,223
180
438
6,046|
|||||11,887|
|||||**Total**
**£**
3,499
107,742
(17,159)|
|||||94,082|
## **ANALYSIS OF NET ASSETS BETWEEN FUND - PREVIOUS YEAR**
|Fixed assets
Current assets
Current liabilities
**Net assets as at 31 March 2020**|**General**
**funds**
**£**
-
24,660
(11,887)
12,773|**Designated**
**funds**
**£**
25,490
20,000
-
45,490|**Restricted**
**Total**
**funds**
**£**
**£**
-
25,490
16,978
61,638
-
(11,887)
16,978
75,241|
|---|---|---|---|
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 13
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**13 MOVEMENT IN FUNDS**
Restricted funds
Restorative Training fund
Food Friends
Community Nurture
Youth Panel
Community Dinners fund
Stuart Murray fund
Coronavirus Community Support
Total Restricted funds
Designated funds
Fixed asset fund
Emergency Closure fund
Total Designated funds
Unrestricted general funds
Total funds|**As at**
**1 04 2020**
**£**
1,500
8,785
1,693
5,000
-
-
-
16,978
25,490
20,000
45,490
12,773
75,241|**Income Expenditure**
**£**
**£**
-
-
-
(8,785)
-
(2,054)
-
-
30,230
(27,104)
1,000
-
48,446
(21,462)
79,676
(59,405)
-
-
-
-
-
-
71,435
(72,865)
151,111
(132,270)|**As at**
**Transfers**
**31 03 2021**
**£**
**£**
-
1,500
-
-
361
-
(5,000)
-
(3,126)
-
-
1,000
(26,984)
-
(34,749)
2,500
(21,991)
3,499
-
20,000
(21,991)
23,499
56,740
68,083
-
94,082|
|---|---|---|---|
## **Restricted funds :**
## **Restorative Training fund**
The Restorative Training fund is a grant received from Kent Police in a previous year for the provision of training to raise awareness and understanding of restorative justice practices.
## **Food Friends**
The funding for the project (received last year) was for a project run by a volunteer (Anna Mantell) specifically intended for food poverty and social benefit. When the project ended the balance of the fund was paid to Anna Mantell which she paid into the newly formed Charity, Food Friends UK in order to comply with the donors intended purpose.
## **Community Nurture**
The Community Nurture project was a joint project with Red Zebra Community Solutions supporting new community groups to become established.
## **Youth Panel**
Gifted by The David Family Foundation in the previous year to create a youth panel with schools (8-13) so that we can use the money to put together something that they want us to do. We then contacted them to explain that Covid had stopped this from progressing and suggested that we would use the funds to support provision of the catch up sessions at the Centre and also to support the Social Pantry food provision throughout Covid. The David Family Foundation were happy with that.
## **Community Dinners**
March 2020 - August 2020: Collaborative crisis response between cafe centre and good friends to deliver home cooked meals and breakfast pack provision and social support over 6 months to 176 people a week. Beneficiaries mostly professionally referred (school, church, social prescribers): single isolated older to large families. Funding came from Kent Community Foundation, Colyer Fergusson Charitable Trust, Martin Lewis Corona Charity Fund, Fred Goldfinch Trust, Big Lottery Fund and other donations. Money was shared, so a proportion was core funding for the Centre and some was the direct project funding dependent on the restrictions of the funding. The balance of the fund was then paid to The Umbrella Cafe CIC for stock for the Social Pantry. the transfer of £3,126 to unrestricted funds was a contribution towards the charity's overheads in respect of running the project.
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 14
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **13 MOVEMENT IN FUNDS - cont'd**
## **Restricted funds :**
## **Stuart Murray fund**
A donation from a local supporter to be used towards a fixed asset.
## **Coronavirus Community Support**
Funding received from The National Lottery Community Fund in respect of a joint application between the charity and The Umbrella Café CIC to run a Social Pantry. The Social Pantry is an initiative to help alleviate community food poverty and help with social isolation caused by Covid. The transfer of £26,984 to unrestricted funds was a contribution towards the charity's costs in running the project.
## **Designated funds :**
## **Fixed asset fund**
A fund created by the Trustees and represents the net book value of the Charity's fixed assets at the balance sheet date. The fund was created due to the increase in fixed assets and although they are within general funds the value of the assets cannot be utilised for future expenditure.
## **Emergency Closure fund**
The Emergency Closure fund represents money set aside by the Trustees to cover the salary costs that would be incurred in the event of the closure of the Charity.
## **MOVEMENT IN FUNDS - PREVIOUS YEAR**
|Restricted funds
Community Development &
Engagement fund
Restorative Training fund
Community Foundation for Surrey
Minibus running costs
Food Friends
Community Nurture
Youth Panel
Total Restricted funds
Designated funds
Fixed asset fund
Emergency Closure fund
Total Designated funds
Unrestricted general funds
Total funds|**As at**
**1 04 2019**
**£**
3,464
1,500
3,143
2,283
1,339
-
-
11,729
39,542
20,000
59,542
17,751
89,022|**Income Expenditure**
**£**
**£**
-
-
-
-
-
(710)
-
(2,829)
14,929
(6,124)
5,000
(1,515)
5,000
-
24,929
(11,178)
-
-
-
-
-
-
68,845
(96,377)
93,774
(107,555)|**As at**
**Transfers**
**31 03 2020**
**£**
**£**
(3,464)
-
-
1,500
(2,433)
-
546
-
(1,359)
8,785
(1,792)
1,693
-
5,000
(8,502)
16,978
(14,052)
25,490
-
20,000
(14,052)
45,490
22,554
12,773
-
75,241|
|---|---|---|---|
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 15
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **13 MOVEMENT IN FUNDS - cont'd**
## **Restricted funds :**
## **Community Development & Engagement fund**
The Community Development & Engagement fund (funded by Serco) is an initiative to engage more broadly with the local community and support opportunities for those in need. The Trustees have reviewed the terms of the funding in great detail this year and are of the opinion that this funding was spent on Community Centre activities in previous years and therefore have transferred the fund to unrestricted general funds.
## **Restorative Training fund**
The Restorative Training fund is money raised for the provision of training to raise awareness and understanding of restorative justice practices.
## **Community Foundation for Surrey - RAISE**
This grant (received in a previous year) was for the structural review and development to improve and broaden the range and quality of activities for those experiencing social isolation due to mental health issue, disability, old age and health and wellbeing. The Trustees have reviewed the terms of this funding and are of the opinion that this funding was spent as required in previous years and therefore the balance of this fund has been transferred to unrestricted general funds.
## **Minibus running costs**
A grant of £5,000 from Serco to enable us to cover the running costs of the minibus. The transfer relates to the agreed contribution of two years contribution towards overheads.
## **Food Friends**
"Food Friends” is an initiative funded by Canterbury City Council, the Big Lottery fund and the David Family Foundation and run by volunteer Anna Mantell, supported by the Umbrella Centre, which aims to provide a befriending service to the people of Whitstable. Anna matches volunteers who love to cook and meet people, with people who, for whatever reason, find themselves unable to cook every day, and would welcome a visit from a friendly soul, bearing a hot meal. Anna currently has outside funding to begin her service, which she hopes to operate with up to 20 volunteers, once the project is fully up-andrunning. The transfer to unrestricted general funds represents a contribution towards the administration costs of the project and the purchase of a fixed asset for the project.
## **Community Nurture**
The Community Nurture project was a joint project with Red Zebra Community Solutions supporting new community groups to become established.
## **Youth Panel**
Funding received from The David Family Foundation to find out what services young people in isolation would like.
## **Designated funds :**
## **Fixed asset fund**
A fund created by the Trustees and represents the net book value of the Charity's fixed assets at the balance sheet date. The fund was created due to the increase in fixed assets and although they are within general funds the value of the assets cannot be utilised for future expenditure.
## **Emergency Closure fund**
The Emergency Closure fund represents money set aside by the Trustees to cover the salary costs that would be incurred in the event of the closure of the Charity.
**WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE**
Page 16
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **14 FINANCIAL COMMITMENTS**
At 31 March 2021 the Charity had future minimum lease payments under non-cancellable operating leases as follows:
|leases as follows:|||
|---|---|---|
||**2021**|**2020**|
||**£**|**£**|
|within one year|548|548|
|within two to five years|1,368|1,915|
|after five years|-|-|
## **15 MEMBERS LIABILITY**
The company is a company limited by guarantee. Every member of the Charity undertakes to contribute such amount as may be required, not exceeding £10, to the Charity's assets if it should be wound up while they are a member or within one year after they ceased to be a member, for the costs of winding up and for the adjustment of the rights of persons who have contributed to the Charity's assets.
## **16 CORPORATION TAXATION**
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **17 RELATED PARTY TRANSACTIONS**
During the year Mrs B Fisher (wife of Mr D Fisher a trustee of the Charity) provided bookkeeping services to the Charity for a fee of £1,575 (2020 - £2,200).
As noted in Note 13, there were transactions with The Umbrella Café CIC. Two of the Directors of this company were also Trustees of Whitstable Community Support Centre.
There were no other transactions with related parties during the year under review or the preceding year.