wHrrsrABLi UMBRELLA coMMiIMrrY suppoKr ciirrRI {A COMPAIIY LIDrrED BY 4UARAKrRI) TRusri. ANMVAL REpOr AIID IIMANCIAL sfATIMIIIrn POR THI YIAR IMDID 31 fvIARai 2025
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE CONTENTS Pagos Trustees, Annual Report Independent Examinerfs Report Slalement of Financial Acbmtes Balan Sheet Notes to Ihe Accounts 9-17
WHITSTABLE UMBRELLA COMMUNITYSUPPORT CENTRE P39e 1 TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also Oirectors for the purw)5es of cotnpany law, have pleasure In presènting their report and the unaudited financial statemenis of the Charty for the year ended 31 March 2025. which are 3150 prepared lo meet the requirements for a director5. report and accounts for Companie5 Act purposes The financial Statements comply wrth the Chknties Act 2011 the Cwpanies Act 20(. the Mernorandum and Artic$ of Associab"on. and Accounting and RerorDng by Charitses. Statement of Recommencsed Pracbc8 applicable to charibes prep3ring their accounts in accordan wth the Finanual Reportsng Standard applicable In the UK and Republic of Ireland IFRS 1021 REFERENCE AND ADMINISTRATNE DETAILS Charity Registration Number 1097884 Company Registration Number 04290447 RegS$tered oirtce Sl Mary's Hall Oxford Street Whitstable Kent CT51DD TrusteeslDlrectors S Rees D Fisher G Gilbert A Martin D Moore M Shineboume L Moran K Philpott B Fisher J Mann V Coutts J Sullivan Chair (Dec'd 19 3.251 Iresuned 3.10 251 (resigned 2.6 251 Ifesigned 19.8 251 (appointed 16 9 25. resigned 20 2 251 (appointed 16.9 241 (appointed 15.7.251 (appointed 5.10 25. resigned 21.10.251 18ppointed 25 9 251 lappointed 7.10.251 Company Sècrvtary Bankers CAF Bank Ltd 25 Kings Hill Avenue We51 Malling Kent ME19 4JQ Independent Examiner Mr SJ Wren FCCA Accountancy Matters IKenll Limited The Marlowe Innovation Centre Mailowe Way Ramsgate Kent CT12 6FA
WHITSTABLE UMBRELLACOMMUNITY SUPPORT CENTRE Page 2 TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Whitstablè UMblIa Centre is gov8nd by new"knt¢5 ofAssoc4"m'. as amended at the Annual General Meeting on the 29 November 2019 This change w8s undertaken In order to update the Artcle5 generally. and lo take Into account the various ne%v rules which h3ve come Into place 51nce the 7 September 2001. when both Ihè okj Arb"ths and the'K4emorandum olAssooation" re last signa by th8 Trustees The rul85 Stipulate that the Memorandum of A550uation tsnnot be changed, and so these wll remain as before, as a historical record. Under the terms of Ihe new Articles of A$50ciab"on the objects ol the Whitstable Umbrella Centre retnain the same as werè contained In the Memorandum ofAssooalion". al lo promote Iwitrout disttnctton of sex. sexual orientation. ra. politr.cal affiliatK)n, religious or other opinionsl any ch8ritable purpose for benefit of ihe inhabitant5 of Che5tField, Seasaller, Swalecliffe Tankerton and Whitslable, Kent (the area of benefill atvj wilhoLrt prejudice to the generality of t foregoing In partwlar bl lo relieve tnental or physical sickness. disability or disorder. and to relve the aged, cl lo protect and preserve tnental and emoDonal health and stability. New Membership Rules The new rules goveming membership r 51ipulate that the only memters of the Charity shall b8 thosè persons who 8re appointed as Trustees of the Chartty. and all persons appointed as TnJstee$ shall be aomitted as members. Board of Trusfe85 The Chartty shall have a Board of TSt985 comprising al teast three members For the avoidance of doubl, Trustees are"director5" for cL¥npany law purpose5 and'lrust88s" for chanty law putposes, and the personsl details of all Trustees shall be filed Nvrth CompanEs House and the Chanty Commission, as required by law. Recrultment and appointrn•nt of trustees The Trustees may at any bme appoint additional Trustees. being petsons WAO are considered able to contribute to the prOr managernenl and conduct of Ihe business of the Chanty and further Its otsects A copy of the new Articles of Association of Ihe Umbrella Centre rn3y LE obtained frorn our Office. or from our websile umbre1lantre.¢O.uk Organisational structu During the year, SITnon Rees conlinue(18S the Chair. with the Board of Trustees continuing to meet monthly Ssdly. D3vid Fisher, who hacj been a frusiee and before that a friend ofthe Centre for over 25 years as well as running clubs at the Centre and being so very much part of place. passed away on 19 March 2025 He wll be so dearly missed by everyo Otherwise the staff complement contift lo grow wth the rafé space continuing to operate The core group of staff during the financial year was Craig Potter. Paul Buyer. Lloyd Edwards. Maisie Thornastein, Lisa Emanuel and Enn Scott They are key to the success of the Centre and It WOU not function without them The same c8n also be 531d of the very many volunteers Ythich wn the. Tai Chi well.being Y3, Dungeons & Dragons group. Board garnes Club. CoTnPUter Club Fisher Social Club, Theatre Workshops and the rehearsal spa. the Foodies Market Garden Café and other fundra15ing events. Likewise Mary Lengo. Martin Lerigo Hazel Lerigo. Sheila Wyver and Steve Mufflford o)ntinued to voluntsrity maintsin St Mary's Town Garden.
WHITSTA8LE UM8RELLA COMMUNITY SUPPORT CENTRE Page 3 TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 Rlsk as$e$sment Th£ Board of Trustees is responsible for identifying organisational nsk5. as ouyined in wr Business Plan for 2020123, copies ofwhich are available from the offi or website In March 23, the Board approved a Strategic Plan 2023r26 which entifIed eight strat1¢ Priorities, the first of which was to pul the Centre onto a SOU finanual ftjoting.. to ensure the continuabon of the work of the centre by securing grantfundlaI$lng to addre55" i. The day to day running of cent to Se0J ihe ¥jalIty and Sta'lIty ofthe charity ii.UThe batlog in repairs and upgrade faa1th5 Ito both rnodemi8e and redu running costs) The new Lease w8s signed In March 2024 Nvrth a eunmenment date of January 2023 meaning provision for tmckdating of rent was limited to then rather than the expiry of the old lease (Januafy 20201. The new ase Included an option for the Centre to buy the freehdd of the building and to safegu3rd the fLrture of the Centre a decision was taken In November 2024 to exercise that option Being the freeholderwll 8150 enable the Centre to apply for grant funding for which it )u. otherwise. be Indigib18 iii.DThe Centre COntind to wn the Hi¥e Cfyworknrg SP and in October 2024 secured grant funding from the Arts Council Englan(I to establish whtstab Soundhou5e, a rnusic Initl8live to 5UPPOrt grass r(x)Is fflusic N.QThe Centre abo instald a bar in the main hall to rale addth.onal incorne from gys and other events in order lo rtot only imprm the Centre's fx11.eS but to geneiate addthonal Incorne v.ufhe Garden Café umpkted rts fitst full year ol trajiry gtKe Ihe space was rw)ened and while the project remains Imwrtani to the trusiees in terms of its outcomes for the local community. rts wability as a prqect w11 ¢tinUe to be d05ely mcfftity OBJECTIVES AND ACTIVITIES Whitstable Umbrella Centre Is much more than just a space lor hi The buikling Is 8 tool which en8bles the Chanty lo hosl, 13cilrtate and prornote è wde vanety of actvrtw. wvtes. groups and projects to benefit the Vvhitstable communty Curreni ser delivery Inde$.. Acbvib"&s - Rgular and one-olf da$ and grow)s to SUFPOrt the ph1. mental and emots.onal wellbeing of the Vvhitstable community. ProieGts - Providing Sp andlor support to long-term inth"abve5 lping the Whitstable CLYnmunty. Space - Ensuring a variety of safe 8nd arr2s5ibl8 spaces lor to hirè or usè for freè to support cnmmunity. Events - HostiThJ or farilrtabrg a diverse rarJe of -tsff events such as furMlraiser5, musL events and parties for people to cvme together In terson. Support - Providin9 friendly and wekrrfning staff arKI volunt&rs to help and sUPPOrt anyone In the community who needs It. sharing InformatDn and sign posbng lo Inlemal & external seNice5 As a result ol ovr work, we want reople In Whitstable to Feel $S Isobled more conn8L18d lo olhers. Be supported wtrn they need it most .CEXpenen Improved phycal. emotional arKI Mts1 l*alih aThJ lIben9.
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE Page 4 TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 202S 08JECTIVES AND ACTIVITIES- Contd Our community garden coniinued to PfOVKle a quEt Pla for relaxalh)n arwj tc¥nfort, and wa5 espeoally useful for activities which couK1n'l take place iThloors. Perfomiance Like many other voluntary organ158b"ons. COMD took its Icll on the Centre's income and the cost of living crisis especially the hike In utility costs continues lo advérsèly Impact our cost base That said. Ihe Centre's users and In¢ome continue5 to grow wrth our total Irwne up by over £95.(XIO Some of that Inciease stemmed from the Arts Council England funding which was secured to bring high ou311ty grassroots music perfofrnances to the Ial commurity The first gig was in January 2025. with programme running untsl the end ol the calendar year. The Board has continued to Set an annual target of prowding free or subsidised Spa to enable othèr chariknes or ¢ommunity groups to deliver treir 58rwrE5 within the Centre. In 2023124. we were able lo provide £26 373 of support and in 2024r25 we were ablè to in¢aSe that to £28,603 exedIng our t2rget 01 £18.750 by £9,853 In addition. the Board wa5 delighted to retain Ihe Garden Caf&. as a cxnmunity prqed with a donations- b3sed menu. stsffed by employees arKI volunteers. I aim is to provide a welcoEnillg Space to all where they can relax, enjoy the company of others and eat ar¥J drink W low-cost produce The Gaiden Csfé was also a Warm Hub iJunng the wnter through to March 2025 prOwdi[ a hot beverage and a meal to those who needed Il As usu81 the Centre had an Open Day in July 2024 and, in Dee£rnLEr 2024. ts Chnstrna5 Fair saw around 100 children visit Santa Clau5 for fvee, g¢ing home with a gift The Hive Co-working was avi(l by the Cenlte in April 2023 11 was ervJinally established in 2018 as 8 creative worksp3ce and natural Incubator for [r&lanr$, small trAJ5ine5s owners and horne-worf%ers. Income d&rived from Hive Co-working enables rhe Centre to cross subsidise other acbvihes and to ¢tinUe io operate The Board ol Twstees also decided to tn9Jer Ils optson to purchase the freehokj of the Centre from Canterbury City Counc41. a5 being the owner would enable greater access lo gfant futlding and prowd8 rtainty rpgaroing the firture use of the buikying. A ftJndraisiNJ campan. Buy th8 Umbrela. and donats.on page was launched In Novembei 2024 FINANCIAL REVIEW Financial position The Charity made a surplus of £38.839. a (x)nsKlerabla improvement on Ih8 pw(xJs yearfs loss. As at 31 March 2025. the chanty has unrestncled reserves (general and designated funds) of£38 731 and restricted funds of £23 921 Total funds last year were £23.813 Unfortunately, the charity once again had a deficit resrÉct of it5 ureStCted general reserves albèrt that the balan of £4,242 w8S 8n improvement on the previous year The deficjt Sterns from the desnated Fixèd Asset and Emergency Closure funds which amount to £42.973. The Board has reviewed Ihe forecast up until March 2027 and Is confident that the CeTrtre can raise additional revenue through fundraisers 3Dd an Inc2$& In hirer Income Coupled with a modest reduction in soma staffing cost5 the Board Is confident thai its unrestricted general fund will no longer be In defscit vlIe the Centre is actwely seeking a(hJibonal grant In¢cKne. a modèst SucsS rale Is assurned In our forecast
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE Page 5 TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 Reserves Pollcy and golng concem The Centre's Reserves Poliw stipulates that the Centre shall have in reseryes, a figure of tsVeen three and six months, tumo¥er lexduding restrided fundirvJl. The Trustees LEleve that the is no reason to assume that this figure needs lo be reviewed downwards In the com5ry year. and as noted above. is actively seeking 8dditiotTral Inc(xne 8nd grants to increase unrestn"¢ted rAne Whi also proposing a modest reduction In spending on sorne staff costs. The Tru$lees have reviewed the charivs budgets for the next 12 months, and based on these forecasts have a reasonable exEEctatK)n that the ¢hanty will have adwuate resimjices to continue In operational èxisten( for the corning yèar. AtrL¥dirwJty. tlw continve to adoptth8'goiThJ concèm. basis in paring the financial st31ements. PLANS FOR FUTURE PERIODS The Board is confident th81 the difficult perityj engendered by the Pandemic aThY the o)sl-of.living visis is behind us. and with the new lease in place and Ihe opportunity to buy the freehold of the building we foSee a much bnghter futu for the Centre As well as eXpaJing ourexisting senrices, Board wanted lo broaden the reach of the Centre by SUPFM)thng a5pinng musigans wishing to get Involved in the music Industry and develop their malenal The Centre secured ling from the Arts Council En9land's Grass Roots Music Fund. and wth local partners wll buikl in"ate and showcase local musicians The grant was specilically provided to enable us lo put on gig5 and develop Ihe Centre as a live music venue under the Whitstsble SouFKJhou5e bannei This project has been launchecl In response to the feedback received from the community. hwJhlighbng the cultural crisis the UK currently fa$ and the need for a loc31 platr where aspiring musiuans can boih relar$e and perfomi. The Garden Café also enjoyed Its first full year of trading afier It re-opene¥S a5 an Umbie113 Centre project in Sèptèmbèr 2023. At year's end ts* intenb.on kg to examine Ihe wabilty of expanding the days and opèning hours of the CAfé. During 2024r25. the Board of Trustees Served nob on the Council ofrts intenbon to purchase the freehold ol the Centre and began hJndraising Being the freeholder wi11 enab the Centre to fvlly control its future and mean Ihe money we pay in rent to the Counryl c2n be direc lo othei purpose5. PUBLIC 8ENEFIT The Centre Is committecl to ensurirvj that it remains of public benefrt and ensur85 that thps 15 achi8ved by".- To continue to provide free spar£ for chanbes and commthity groups to the value ol at least £18.750 per arinum.. Operating a Community Garden aThY a(J hoc events for the gener81 public". Remaining a hvJh quality and acces51ble venue which suprw)rts I?1 charthes and new Initiatives through its fiexble pnung structu Whitstabk fogethef- Conw Raln or Shinel Signed on half of tPie Board of Trustees by". S Rees - Chair Date l 2D2C
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF Page 6 WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE I repgrt lo the Chanty truslees on my examinalityj of tre accounts of the company lor the year enfJec5 31 IAarch 2025 ivhith are set out on pages 7 to 17 Responsibilities and basis of report As the Charity's trust6 of Ihe Cornpa {8nd also rts directors for tl)e purposes of ojnpany law) yo'i are responsrble for the prepaiaiion o.. Iho accounts iry ac£ord4nce w5tb the requifements cf tha Compante5 Ad 2006 j'the 20Lk3 Att) Having salBfied myself that Ihe accounts of the Company are not requid to tÉ 8udiwF under Part 16 vl Ih&b 20ag AL1 are eligible for lThYndAnt exaM.Li10n, l ieport respect of m exalInall0,• ofyour Chariws accounts as Carried OLrt under sects.an 145 01 Charibès Act 2011 j'lne 2011 Acfl. In carrying my exaThinatson I have followed Ihe DirtsctJon$ gven by t1 Chanty CmisSion under 5ethn 14515) (b) ofthe 207 1 Act Indèpendent examlnefs statement I have complelad my examinalKJn I conhiTh that no matter5 have ccne lo my atteriDon In coyneclion withl the examinatioft givirKJ m8 caL158 to believe. accounling records were not kept in respgth of the Company as requi1gJ by sectson 386 otihè 21)J6 Act or Ihe accoJnis do not acc( wrth records" or the accounts do not comply wrth the acccunting reqvwnenis of secb.on 386 ot tha 2006 Act other thaft any Tequwemens that the aunts gwe a.N..8nd fairvW wts"L is n a matter consKlered os part of an Independenl examirsa1n, or the accounts have nol teen Pfepared in accordance wilh th& melhods and principle5 of Ihe Stalemenr of Recommended Pracfrce for accounting reDorbng by ehanlies appitCab lo rharitie5 prepariqg Ihw"f arLounls in accordance wilh the Financkl Repo..1ing StsfjdartF 8ppI',¢able In Ihe UK and the Republic ol Ireland (FRS 102) have no co.nrns and have come across no oltrw matters in nneC110n wtth Ihe examinatson lo ¥¥hich attention should be drawrs this repc¥l In Qfder lo en8ble a proper uMlersianding cl the avCOVrt5 to be reached. SJ Wr•n FCCA Accounlancy Matters IKentl Llmltod Chartered CertifFed Atcountanls The Marfowe InnDVation Centrè Marlowe Vlay Ramsgate Kent CT12 6FA i%IILILS
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE Page 7 STATEMENT OF FINANCIAL ACTIVITIES lincorporating an Income and Expenditure A¢¢ounti FOR THE YEAR ENDED 31 MARCH 2025 Notes Unrestricted Restricted funds nds Total funds 2025 Total funds 2024 INCOME Donalions and yrants Charitable activities Other trading activities Investment Income 27,078 127,578 38,654 1,209 45.517 72.595 127,578 38 654 1209 41,071 65.642 28.027 954 TOTAL INCOME 194519 45.517 24D,036 135,694 EXPENDITURE Cost of raising funds Charitable activities 16,579 179.640 16.579 184.618 11.853 161,226 4.978 TOTAL EXPENDITURE 196.219 4.978 201.197 173.079 NET IEXPENDITLIREillNCOME FOR THE YEAR BEFORE TRANSFER5 11.7001 40.539 38,839 137.3851 Transfers betren funds 13 17 591 NET MOVEMENT IN FUNDS FOR THE YEAR 15.891 22.948 38,839 137.3851 B81ance as at 1 Apnl 2024 22.840 973 23.813 61,198 BALANCE AS AT 31 MARCH 2025 38 731 23.921 62,652 23,813
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE P4e8 BALANCE SHEET AS AT 31 MARCH 2025 Notes 2025 2024 FIXED ASSETS Tangible assets 22,973 13,377 CURRENT ASSETS Stock Debtor5 and prepayments Cash at bank 3rbd In hand 350 7,247 32 657 10 10,086 46.137 56.823 40.254 CURRENT LIABILITIES Creditors. 8mounts falling dLJe Mlhin one year 29.818 39.679 10.436 NET ASSETS 12 62 652 23,813 Repre5eTrled by. FUNDS OF THE CHARITY Unrestricted general lund Designated funds Restri¢led furKIs 13 13 13 14.2421 42.973 23 921 110,5371 33.377 973 TOTAL FUNDS 62.652 23.813 For the financial year ended 31 March 2025 company was entsued to exemption fvom a411 under s 477 Companies Act 2006 and no rnernbefs have deposited a notice under 5 476 tequinng an au¢Jit. The Directors acknowledge their respon51bilTbes for ensunng trat the compèny keeps accountiTrg records Ich comply with S 386 of the Act for preparing accounts which give a true and fair view of the State of affa115 Of the company as at the end of Ihe financi31 year and of It5 profil or loss for financial yeai In accordance with the requirernent5 of sections 394 and 395 and Ythich otherwise comply with the requirements of the Companies Act 2LKJ6 relabn9 to a¢Unt5, so far as èpplicable to the COTnpany The financial stalernents have been prepare¢J in ac£ordance with tre special provisions of Part 15 of the Companies Act 2006 relabng to small companie5 ar in accordance wth the Chantes SORP FRS 102 Approved anct signed for iSSL£ by the Trustees on 17 202 •• S Rees- Trustee K Philpott- Trust Company registratlon number- 04290447
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE Page 9 NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES al Basis of accounling The fin3ncial stalements have been prepared in cordan wth Accounting and Reporting by Charities ' Statement of Re(x)mmended practi applicable to charites preparing tlf accounts In accordance with the Financial RepOrt9 Standard appliG3ble In the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20191- IChantie5 SORP IFRS102)I the Financial Reporting Slan4ard applicable In the UK and Republic of Ireland IFRS1021 and the Companies Act 2006 ¥thitst3ble Umbrella Comrnunity Support Centre meets the definition of a public benefit entity uncler FRS 102 Assets and Iiabilibes are Initially £(nISed at h15ttsncal cost or transaction value unless othemise stated In the vant aCuntIr#j policy note bl Preparatlon of the accounts on a goln9 concern basis The Trustees have the Charity's forec2sI lor the xt 12 months, notr'ng the yearend negative free reserves position from 2024125 However. bar takitvJs fvom events In the hall have already Improve(l our nel Income position and with further fundoisers, and additiongl hirer Income planned the Trustees are focusecl on senng a sustainable Increase In Centre Income The Trustees have already taken action to Improve the su51ainability of the Garden Café by reducing its cost5 Consequently, the Trustees have a reasonable expectation that the charity will have adequate resources to conbnue In operational ex15ten for comirKJ year Accordingly, the Trust$ conts.nue to adopt the'90irvJ ¢>)ncem" basi5 in prepatirvJ thè finaKial ststei)ents. cl Incorne Grants reIvable - grants made to finsTr the activibes of the Charity are cièdited to tt)e statement of financial activities ISOFAI accDunting In the InIx1 to which they relate Bank Interest- bank Intest 15 induded In the Income and eyrKJituie account on reIpt Other Inc(The- other Income, Including donations and gifts a Included as they were received Dèferied income income reiVed before the balan sheet date for room hire after the b3lance sheet date will be reflected within deferred on the balance sheet. d} Expenditure All expenditure 15 accounted for on an acixuals basis IrudeS VAT hyhere applicable Expenditure ha5 induded under expense catsgones that aggreg3te all costs for allocabon to 81 DepTeciation oi fixed assets Tangible fixed assets costing Ihan £200 are statecj at IX)5t 5s depreciatson DepciatIon is provided at raS ealculsled to wrrite off the ust less estitnated residual value of each asset over rts expected usefvl life as fc41¢yws". Computers Fixtures. fittings and equiprnent 25% straight line 25% straight Iir n Operatlllg leases Rentsls under operabng èases are charged to the Statement of Financial Activthes on a 5traighl line basis over the kase term.
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE Page 10 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES gl Fund accounting Unrestricted funds are grants. donab.ons and other incoming resources re1vable by the Charity Ihout further specified purpose and are available as ger*ral hJnd5 De51gnate(S funds cornpnse unrestricted funds that have en set asKle by the Trustees lor particular purposes The airn use of each cÈswJnaled fvnd LS set out In the note5 to the financial Statements Restncw funds are fvnds which are to be used In %¢orC1an speofic rtslri¢lions irnposed by donors or which have en raised by the Charity for particular purposes The costs of raising and adMnistering such funds are charged against speufic fund The aitn of eèch feslficle(J fund Is set out In the note5 to the hnanu31 stalefflentS h) Significant judgements and e5timat85 Oth&1 Ihan the judgement that the account5 Should be prepared on a going concem b851s. no other 51gnifinI iudgemenis or tiMate$ have had lo be male by the Tnjslees In prepanng these financial statements. Unrestricted Restricted funds funds Total nds 2025 Totsl funds 2024 2 DONATIONS AND GRANTS Donations Umbrell8 Café CIC Grants '. Canterbury City Council Art5 Council England The A5da Foundation Kent Communty FoLJndation Pfizer Limited Colyer Fergusson CharItae Trust Tesco Community Fund 12,078 13,627 25.705 14,990 3,151 4.000 26.955 26,955 21,555 935 935 2,500 12.50D 12.500 375 27.078 45.517 72 595 41,071 3 INCOME FROM CHARITABLE ACTIVITIES Community Centre activiues and hire Café 5ale5 6D.268 67.310 60 268 67310 46.330 19,312 127 578 127.578 65.642 4 OTHER TRADING ACTIVITIES Fundraising eve.It5 Bar sale5 Printing servi5 Rental Income 12,865 4.984 85 20.720 12,865 4984 85 20 120 5,568 544 21,915 38.654 38 854 28,027 S INVESTMENT INCOME Bank interest reIVable 1.209 1.209 954
WHITSTAgLE UM8RELLA COMMUNITY SUPPORT CENTRE Page11 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 6 EXPENDITURE Uniestri¢ted Restricted funds lunds Totsl lund8 2025 Total funds 2024 Cost of raising funds Fun(Iraising costs Publicity Baf purchases Credit card fees Wages and sal8fje5 Goodwill wiitten off 4.739 4.739 1,103 3.313 860 1,017 328 3.313 16,579 16,579 11,853 Charitable activitie5 C05b Wage5 anLI s3lanes Volunleer costs and expenses Café lood and drink purchases Cafe consumables Lease of café equipment Sub contract Comrnunity Clothes Bank Community Centre acbvitse5 Music project- Whit5tsble SOuhOuSe Maintenance of Community Centre Cleaning and waste Rent Rates and water ghl and heat Licen5 Prinbng, Posiage and stationery Telhorne Insurance Compuler costs and equirThent Gosts Equipmeni rental Website Bad debts Training Sundries Depreciabon LossllProlitl on disposal of fixed assets Support cosls . Wages and salarie5 Legal 8nd professional Bookkeeping and payroll costs Governance costs Wages 8nd salarie5 Trustee meeting ex55 Profession81 fees Independent Exarninerfs f fKJ.530 60.530 38,841 22 5.652 1.832 952 3.971 268 22912 3176 1,597 940 23 852 3,176 1,597 3.694 3,694 10,924 5,429 12,500 1,9 14,165 10 924 5.429 12 X)0 1.9 14.165 34.135 3.086 12 500 3,188 13.544 1.853 528 654 3.151 517 1,530 522 1.163 2.741 1 148 1.619 522 1.163 2.741 1.148 1.619 275 259 735 6.375 275 603 735 5,375 344 214 585 4,591 293 17.505 812 4.695 17.505 812 4,695 15,260 3,256 3.530 5,564 5.938 13 1 344 161,226 1,344 184,618 179,640 4.978 Totsl expenditure 1219 4978 201,197 173079 Of the total expènditure in 2024 of£173,079. £143.884 was unrestrtted and Q9,195 was restricted.
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE P8ge 12 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 7 NET INCOME 2025 2024 This Is slated after chargirvJ Depreciation Independent Examinei's remuner3lion". 6,375 1.344 4.591 1.344 8 INFORMATION REGARDING EMPLOYEES 2025 2024 Wages and salaries Soc131 security costs Employer pen510n conthbutyons EmploymentAllowan 87.692 6.704 1.767 64,214 4,724 1,333 4,724 91 163 65,547 The average monthly head Gount wa5 5 st3ff12024. 3 stsft) The aveiage number of employees based on full bme equwaknts wa5". 2025 Number 2024 Number Charitable activities No employee reTrived rernunerabon of rn0 than £60,(M)O during Ihe year12024. £NIll. No Truslees received femvneralion and one Trusi* wa5 reitnbutsed expenses of £34 dunng the year 12024- £341 The tota1 employee nefits Iinduding efflployers nab.onal insurartel of the key rnanagetnent personnel of the Charity were £39,67612024- £38.1501 9 FIXED ASSETS Fixtu$, Fittings & Computers equiprnenl Total Cost As at 1 April 2024 Addihons Disposals 2,576 39.996 15,971 42.572 15.971 As a131 March 2025 2,576 S5,7 58.543 Depreclatlon As al 1 April 2024 Charge for the yèar Disposals A5 at 31 March 2025 2,053 309 27. 142 29.195 6,375 2362 33 208 35.570 Nel booh valve A5 St 31 March 2025 214 22.759 22,973 at 31 Marth 2024 523 12.854 13.377
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE Page 13 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10 DEBTORS 2025 2024 Trade debtors Other debloF5 Piepayfflents 6,777 250 3,059 2,372 4.875 10.086 7247 11 CREDITORS= AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade Creditors Taxation and social securty other creditors Accruals Deferre(J Income 6,484 1.498 472 4,107 4583 9,375 696 434 13902 5,411 17,144 29.818 12 ANALYSIS OF NEf ASSETS BETWEEN FUND General Designated Restricted funds funds Totsl Fixed assets Current assets Current Iiabilibe5 22.973 20.Otx) 22,973 56,B23 17,144 12902 117.144 23,921 N•t as$•ts as at 31 March 2025 14.2421 42.973 23,921 62,652 ANALYSIS OF NET ASSETS BETWEEN FUND- PREVIOUS YEAR General Designated Restricted fund$ fijnds funds Total Fixaj assets Current assets 13,377 20.OC¥J 13.377 40.254 29.8181 19.281 129.818 973 Net assets a$ at 31 March 2024 110.5371 33,377 973 23.813
WHITSTABLE UMBRELLA COMMUNITY SUPPORT CENTRE Page 14 NOTES TO THE FINANCIAL STATEPlENTS FOR THE YEAR ENDED 31 MARCH 2025 13 MOVEMENT IN FUNDS Asat 104 2024 Asat Transfer8 31 03 2025 Income ExndItU Restricted funds Restorative Training fund Whitsl8ble Soundhouse C8nterbury City Council Umbrella C8ntre purchase Garden Café project Total Restricted funds 973 13441 {3.6941 629 9,670 26.955 113.591} 14 0001 13.187 13,187 435 940 973 45.517 14 9781 117.5911 23,921 Desujnated funds Fixed asset nd Emergen¢y Glosure fund 13377 20.(KVJ 9.596 22,973 20,000 Total Designated funds 33 377 9596 42,973 Uniestricted general funds 110,5371 194.519 1196,2191 7,995 14.2421 Total funds 23813 240 036 1201 1971 62.652 Restri¢t•d funils: ResloTatrve Training fund In January 2023, Ihe Poli ano Crime Commissioner {PCCI for Kent approved the use ol this granl for Staff training as it had not been possiNe to use It for Its Onginal purpose Wrth a rthel £344 being spent In year the retnaining balance has been reduc&1 to £629. Whll$table Soundhouse (Music Pfoièct) Funding was secured Irom the Arts CtyJn¢il England's Grass R(K)ts Musi¢ Fund. and wth local parlners 11 build the Initiative and 5howGase local musicians The fvndin9 was for the 2025 calendar year The ambity'on and indeed. legacy of Ihe Arts Countyl England's Investrnent is that rt will act 85 8 (xtalyst for tha Centre lo become a recognised venue foi exobng relevant 2nd cmtemporary live music The first gig In January 2025 was headlined by Ja¢ Tyson Charfes with support from Sam Brothers and lo1 youth band. the Shtrtters Support was 8lso provided to the cen by Blake Mccaskill from City Sound Project atKI Ihè technical expertise of Matt Bste of F1 Sound C(mpany Ltd CanleTbury City Council The Council prowded a £4.lJ)O grant A transfer was made io general fund njnning c051s to oover the following, £2,775 was allocated io the Garden Café (see beltywl with the balan used on the Rehearsal Room which was Cfeated as part of the Art5 Council bid for SoundtK>use The funds were used as a contributon towards the cost of the acou5bc patElling and redecorating tre roorn Umbrella Centre purchase In November 2024. the croMKI funding campaign w35 laun¢he(I lo false funds lo purchase the freehold ol the Centre In 8dditson there have been fundrai*rs and tre Trustees and stsff have been seeking the supwrt of Icral trusts to secure the Centre's ffutu. Nonetheless rt may be beyond wr rne8llS to buy the freehol4 which viafit lo do ahead of tne proposed local government reorganisabon In 2028 11 we cannot raise enough money. wè will want to agree an extension to the lease to Secure Centre's rulure In that event, the monie5 ra15ed lo buy the freehold wll clferecj bad( to our donors but hope they will agree lo It being used to carry out much nee(led maintenance arKI Improvements to the building instead
WHITSTABLE UMBRELLA COMMUNITYSUPPORT CENTRE Page 15 NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13 MOVEMENT IN FUNDS-¢ont' Garden Café projett The Board decided to re-open tr* cafe In September 2023, bul this was rts first full year of Irading It was reopen lo meet the Ioc31 communiys reeds for low cost food A grant was secured from Asda to help vAlh produce costs and Kent C(Knmunity Foundabon provide¢J a grant that was used to build a berb p13nter with the balance used on a soc131 event to celebrate the St Marys Garden the bcal c(Thrnunity Designated fund8 '. Fixed asset fund A fund created by the Tru51ee5 and repiesents the nel bo value of the Charity's fixed assets al the balance sheet date The fund was created due to the Incre35e In assets and although they a wthin general fund5 the value of the as5et5 cannot utilised for fJJture e¥penditure Emergency Closure fund The Emergency Closure fund represents rnoney set aside by the Tstee5 to cover the salary costs that woukl be incurred In the event of the closure of the Chanty MOVEMENT IN FUNDS- PREVIOUS YEAR A$at 1 04 2023 Asat Transfers 31 03 2024 Income ExPendIre Restr5Cted funds Restorative Training lund Community Clothes Bank Garden Eouipmenl Kitchen Equipment Community Centre repairs Audio Equipment 1,117 3.971 4,535 11441 14 1961 13,0321 973 375 11501 11,5031 13,1511 3.151 21 555 121,5551 268 732 Total Restricted funds 9.623 26.081 129.1951 15,5361 973 Designated funds Fixed asset hjnd Emergency Closure fijnd Total Designated fvnds 3.433 13377 20,000 20.LMJO 29.944 3.433 33,377 Unrestri¢ted gener81 funds 21.631 1(13.613 143.884 10.537 Total funds 61 198 135.694 1173.0791 23.813 Restricted funds- prevlous year: RestOTative Training fund In January 2023, the Police and Crime Commissioner IPCCI for Kent approved the use of this grant for st8ff Ira1ning as It h3d not been possible to use It for its original purpose. £ 144 of the grant of £1.500 had been spent in 2023124 for th15 purpose. leaving a balan of £973 to be spent on fvture training needs
WHITSTA8LE UMBRELLA COMMUNITY SUPPORT CENTRE Page 16 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13 MOVEMENT IN FUNDS- PREVIOUS YEAR- ¢onfO Communtty Clothes Bank A not-lor-profit community originally organisation based at the Centye. the Community Clothes Bank ICCBI saves clothes from landfill to help those who need them The Piojed covers East Kent Est8blished during the COVID pandemi¢ l¢Kkdown, Iniligl funding lor tre project came from fvndraisers and National Lottery grani funding (March io July 221 secufed by tts Centre Further funds were received In 20221231i.e Tesco community fund July 22. Kent Cofflrnunty Foundabon November 22 and Philip and Connie Phillips Foundabon November 221 The It grant payment w3s made by the Centre In November 2023 Although no longer based at the Centre. the Ctsmmunity Cbthes Bank sb"Il hosts fund r3iser5 there Garden Equipment The 8&Q Foundation provid&Y nI1$ in the previou5 y831 for the purthase of equipment, plants and materials fof th8 OUtSKle aa$ at Ihe Centre bkrt snd was largety focused on the St Mary'$ T(y garden In 2023124 the balance of the funds were used to purchase table5. chairs benche5, para501s and 3 barbecue for the garden The transfer ielates to Items purchased that have been tre3ted as fixed assets Kitch8n Equipmonl Following the closure of UmbrelSa Café CIC, ihe bu51r*ss transferred its iemain1ng funds and assets to the Centre These rnonies were used to refit a rnodem, hygienic stsinles5 Steel kitchen ahead of making food available st Ihe Cenlie at 115 Garden C3fé The Items pllrth35ed h>ve been treated as fixed assets and are therefore shown as a transfer fvom the funcj Communty Centre repalrs Funding was reTrived from The Asd8 Found3tion undef Its invesbr¥J In spaces 3tKJ pla$ grant stream which enablecl the Centre to p1a the gutter4ng and redecorate gable ends, facia5 and wndow fr8mes The funds also enabd the instamabon ofwater butts to tE(lU the Centre's use offreshwater for watering the garden Audio Equipment Funding frorn Canterbury Cty Cwnul's Gorrell Wafd Counrimors was provthd to o)ntribtrte to the purchasing of audio equipment In readiness for the music prqect lauTrth A surround sound system and 8 Sony AV system were Installed In the cafe Spa aThY have been treabj as fixed assets and ale therefore shown as a transfer from the fund De$i9nated funds- Previous year: Fixed asset fund A fund created by the Trustees and repre5ent5 the t book value of the Chanty's fixed 85sels at the balance sheet date The fund was created due to the Increase In fixed assets anij although they are thin general fund5 the v35ue of the assets cannot be utiliseJ for fUre expendilure Emeryency Closure fund The Emergency Closure fund repre5ent5 money set aside by the TtUStees to cover the salary and overhead cos15 that woukl be Incurred In the event of the dosure ofthe Chanty.
WHITSTABLE UMBRELLA COMMUNITY SUPPORTCENTRE Page 17 NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14 FINANCIAL COMMITMENTS At 31 March 2025 the Chanly had fuiure rninirnum lease payments urKler non-cancellable operating ases as follows 2025 2024 W5thin one year within two to five years after five yeats 10,930 778 15,204 11.708 1S MEMBERS LIABILITY The company Is a company limited by guarantee Every member of Ihe Chanty undertakes to contribute such amount as may be requifed. nol exceeding £10. to the Charitls assets if It should be wound up while they are a member or within one year after they aSed to be a rpetnbpr for the costs ol winding UP znd lor the 3diuslmenl of the rights of persons who have contributed lo the Chanvs assels 16 CORPORATION TAXATION The Chanty Is exempt frorn tax on Incorne and gains falling wiihin secb.on 505 of the T3xes Act 1988 or section 252 of tre Taxabon of Chargeable Gains Act 1992 to the extent that these are applied to Its chantable obie¢ts 17 RELATED PAR TY TRANSACTIONS During the year Craig Poiter donated lo the chaaty a second-hand Potato Oven wth a market value of £500 The chanty purchased a second-hand Mobi phone at lower than fflarket value trorn Cr819's partner lor £150 There were no othef transactions related partses during the year un(ki review 18 CONTINGENT LIABIUTY The Centre vrd5 notif*d of an accKJenl thai haFoene(l on the Centre's forecourt in February 2022 A rnembèr of the public fell resulting ill a broken arm A damage5 claim was submitted In October 2022 in connection with the awdent At March 2025. 11 was agreed that an ofFer In settlement was to be made and itwas expec to go through in April 2025 the CA>St met by the Centre's insurers.