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2022-03-31-accounts

Company registration number: 07693256 Charity registration number: 1144232

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 11
Independent examiner's report 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 26

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees P Ubee, Chair
M Simpson, Secretary
D Pincott (resigned 9 March 2022)
K Nightingale
G Russell
K Sinclair
Company registered
number
07693256
Charity registered
number
1144232
Registered office
20 Egerton Drive
London
SE10 8JS
Senior management
team
D Hubble
R Staden
Independent Examiner
MHA MacIntyre Hudson
Chartered Accountants
910 The Crescent
Colchester Business Park
Colchester
Essex
CO4 9YQ
Bankers
The Co-operative Bank Plc
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT

Page 1

(A company limited by guarantee and registered charity)

THE DEBORAH UBEE TRUST LTD

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the financial statements of the Trust for the year 1 April 2021 to 31 March 2022. The Annual Report serves the purposes of both a Trustees' report and a Directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

Since the Trust qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 5 July 2011 and registered as a Charity on 11th October 2011. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of Trustees

Our trustees have a broad range of skills and experience and show a willingness to continue to develop their knowledge of the day-to-day business and practical work of the charity. All trustees are selected for their understanding of the ethos and the aims of the charity, giving their time voluntarily, without benefit.

Organisational structure and decision-makin g

The trustees meet several times a year to agree strategic direction and policy of the charity. The day-to-day responsibility of running the charity rests with the two directors, although Trustees are involved in the recruitment process and interviewing of directors and senior managers. The directors are responsible for ensuring that the charity delivers the services specified and performance indicators are met. They are also responsible for developing skills and working practices in line with good practice.

Risk management

Our trustees continue to focus on the ongoing impacts from coronavirus, particularly as this year has seen much disruption to our services as clients, team members and private hirers have been forced to take time off. Adopting the risk management model based on the Charity Commission document CC26 using the scoring system for impact, likelihood and overall risk, our Trustees looked closely at the effects, planning and budgeting accordingly:

- The major risks identified are as follows:

• Dependency on income sources from room hire: One of the income streams that supports DUT is private room hire. The pandemic resulted in the loss of income from room hire as private practitioners relocated online during the first lockdown. We had anticipated a slow return to face-to-face practice from our centre as private practitioners had indicated that their current clients would remain online with new clients, that is those beginning after July 2021 as the second lockdown was phased out, being seen at our centre. This proved inaccurate as the effect on private practice from a continuing pandemic, a further lockdown in November 2021, and a surge in Covid cases through into 2022 dictated that it remained online for much longer. Furthermore, our centre’s scheduled reopening for April 2021 was delayed until September 2021 as we finally underwent significant repairs and redecoration following the water damage from a substantial ingress affecting our main entrance and Reception area. Consequently, private room rental didn’t begin again until the autumn of 2021, and was minimal.

• Reserves and funding of business: Various fundraising streams and contracts will end during this fiscal year, and alongside the reduction to the usual, steady stream of income from private hire, as explained above, the

Page 2

(A company limited by guarantee and registered charity)

THE DEBORAH UBEE TRUST LTD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Trust recognises that new funding sources is paramount to the continuation of its services. The Trust is now engaged in seeking funds from new funding sources and exploring new partnership opportunities too. We are promoting the hire of our premises at weekends for wellbeing related practises and have secured bookings for the coming year.

• Government policy: A move away from Covid restrictions in February 2022 will allow us to increase the footfall throughout the centre, reopen our smaller counselling spaces and allow group practices, that is team meetings and supervision, and to plan again for group therapies. Some clients and staff are still wary about close contact and have expressed their lack of confidence in meeting now that restrictions are lifted. We have issued a notice stating that we will implement additional covid-safety measures when requested by individuals to do so. We continue to monitor the effectiveness of our practises.

• Health and safety: Recognised as one of our foremost concerns we continue to prioritise Health and Safety in keeping with Government advice to remain open to deliver services for our clientele and to keep all users safe. In view of the face-to-face nature of our services, we apply strict measures to ensure counselling and therapies spaces are hygienic and adequately ventilated. At this point, in answer to client anxieties, we will continue to implement the increased frequency of cleaning to high-use areas despite the lifting of Covid restrictions.

• Budgetary control and monitoring: The Trust reconciles the bank accounts monthly and produces quarterly variance reports to put together accurate budgets and to oversee the allocation and spending of funds. The Trust is pleased to welcome Samuel Ijaopo as its new finance manager, in post since autumn 2021.

• Structure and succession planning: With advanced notice, Rosie Staden has reported to the Trustees that she will retire from her post as director of young people’s services in summer 2022. The Trustees have considered the Trust’s management structure and the hours allocated to providing services expertly and efficiently and will begin the recruitment process to find the next director for the service. Trustees will regularly review the staffing structure to ensure that it is adequately funded and fit for purpose.

Purposes and aims

Our Charity’s purpose and objective, as set out in the company’s Memorandum of Association, is to promote the value of emotional health and wellbeing and offer therapeutic services to all irrespective of means to pay by: -

The aims of our charity are to promote emotional health by providing counselling to those who are otherwise unable to access it, within the London boroughs of Greenwich and Lewisham. We also aim to provide training in counselling and access to a range of holistic therapies.

ACTIVITIES AND ACHEIVEMENTS

Below is the summary of the changes made as a result of Covid. The Directors passion and dedication have made it possible to continue to deliver this much needed service in the disparate and difficult period for many.

Adaptation due to Covid: -

Page 3

(A company limited by guarantee and registered charity)

THE DEBORAH UBEE TRUST LTD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Financial impact of Covid: -

Principal Funding Sources: -

Under 18s Service

The Children and Young People service: -

All Children and young people referred to the Trust receive an individual assessment followed by a tailored plan of evidenced–based support which includes talking therapy, play therapy and dance and movement therapy. A purpose-built play therapy room is available where qualified counsellors use play and art materials to help young people deal with issues including abuse, anxiety, attachment issues, loss and bereavement.

TDUT work closely with local schools to support vulnerable children and aims to reduce stigma and promote awareness of mental health and wellbeing through attending school assemblies and talks at external Organisations.

DUT Under 18s Service 2021-22: -

Page 4

(A company limited by guarantee and registered charity)

THE DEBORAH UBEE TRUST LTD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Future for Under 18 service: -

Feedback from this client group:

“I have been struggling with my own life and looking after a child as well has been a lot and clearly impacted on my son. I really needed some help as I could see he was very unhappy. The Deborah Ubee Trust offered my son play therapy and he absolutely loved it. I don't know what happened in their sessions but I knew he was safe and the problems we had been having started to change. For the first time in 8 years we both slept all night in separate rooms and no wet beds! And that was just one change! Thank you all so much”

“My son was offered therapy sessions at The Deborah Ubee Trust due to the effects of Domestic Violence. He was initially very quiet & shy. He bottled up his feelings, had bouts of anger and self harmed. He had no confidence and felt as if his thoughts, feelings and opinions didn't matter because he was a child. TDUT went above and beyond with their help, and addressed every problem/concern & worry he had. The weekly sessions gave him an outlet to talk privately and openly without prejudice or judgement and he quickly began to look forward to his appointment every week. The time he spent in therapy has helped him tremendously. He is now extremely confident, he is happier, more open & talkative and he can express himself without anger or frustration. I am so grateful to TDUT for their kindness, patience, help, advice and support and for helping my son through a very difficult and confusing time in his life.”

“I am so very thankful for this service it helped my son incredibly to be able to open up and speak freely with no pressure from anybody, I highly recommend this service to everyone who has a child that keeps their feelings bottled up.”

Adult service

Covid has sharpened everyone’s awareness of their own mental health struggles: according to a report by Mind last November, over a third of Britons say they don’t have the support or tools to deal with the ups and downs of life. Ten million people will need support for their mental health as a result of the pandemic, according to the Centre for Mental Health. Demand has long outstripped supply in all sectors but especially in the charity sector.

We have developed a partnership with Centre 70, where we see non clinical staff for each other. I.e. we can refer staff for counselling and they refer staff to the DUT, we offer a free confidential service and so far this is going well.

We have been overwhelmed with referrals to all our services and we had to close the waiting list for the adult services during this period.

During the period 1st April 2021 to 31st March 2022, we worked with 89 Adults offering individual counselling for up to 24 sessions each. The adult counselling service starts with a confidential assessment so that everyone can be placed with the most appropriate therapist. Clients are provided with weekly counselling sessions with most clients receiving 24 weeks. Six-weekly reviews ensure clients continue to receive the right support for their needs.

We ask our clients at the assessment stage to answer the following questions, you can see that most of our clients feel tense, anxious, or nervous most of the time. We measure this during and at the end of Counselling with us and we find a 100% improvement for clients who complete a course of counselling with us.

Page 5

THE DEBORAH UBEE TRUST LTD

(A company limited by guarantee and registered charity)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

We ask our client how they heard of us, with a majority stating from a friend or family member. We are proud of the fact that individuals have received so much benefit and improvement in their life that they want to suggest to others that they might also benefit from our service. We notice that whilst the work is for individuals the impact on family members in a positive way is noticeable, therefore improving lives to the wider community. We also note that the local NHS service Time to Talk is again this year one of our biggest referring agencies.

Page 6

(A company limited by guarantee and registered charity)

THE DEBORAH UBEE TRUST LTD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Most of our clients are Female, with an increasing number of Males post Covid coming to us for support.

The ethnicity of the clients during this period was as follows:

Page 7

(A company limited by guarantee and registered charity)

THE DEBORAH UBEE TRUST LTD

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

We ask our clients if they have a disability, and we accommodate them as necessary:

Most of our clients live or work within the London borough of Lewisham and the Royal borough of Greenwich, with SE10, SE18 and SE13 being the most popular postcodes:

Page 8

THE DEBORAH UBEE TRUST LTD

(A company limited by guarantee and registered charity)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Most of the clients that use our service are unemployed; as we measure our work with them, improvements are made by clients gaining employment, training, or volunteering thus improving their lives and their mental health.

We also measure clients at the beginning of their sessions and at the end of their sessions using CORE: Clinical Outcome in Routine Evaluation. The questionnaire is designed to measure four dimensions, subjective well-being, Problems / Symptoms, Life functioning and Risk / harm. Here is an example of a recently ended client.

The high scores at the beginning (F) show the client was at risk of harm to self, her functioning was very high meaning her depression meant she was experiencing isolation and lack of engagement with life. She was experiencing many problems and her well-being was high, meaning she wasn’t taking care of herself. At the end of her sessions (L) there was no risk and all her other dimensions well very much improved. This is a typical outcome and demonstrates how we improve lives. This particular client marked in her feedback form:

Page 9

THE DEBORAH UBEE TRUST LTD

(A company limited by guarantee and registered charity)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Testimonials

“When I started my first few sessions, it wasn't what I was expecting at all so much so I thought that maybe I would have to find a new therapist because I thought the method being used would be useless for me. But when continuing to go to the sessions and working through what I was going through, I could see and feel an immense change. I felt like I was in a safe place that I had never been able to find before and where there was pent up anger and emotions, I was able to express them in that space. It was hugely beneficial to me and my mental state and my mental growth and it also made me feel stronger within myself and my own power. I feel that if it wasn't for these sessions, I wouldn't have had the determination to approach other self help methods or organisations. I've had to come to terms with things I thought never affected me but were obviously very present and instead of being in denial, I was able to face them. So I am very grateful for these services not only because of the consistency but for its accessibility. The fact that these services are affordable tells me that mental health is a priority and should be a priority so I am very grateful for the services as they've allowed me to put my mental health first regardless of income.”

“My personal experience of using The Deborah Ubee Trust to continue on a path of self learning, counselling through past harmful experiences and understanding how they affect me has been both positive and rewarding. I was lucky to be able to start a course of Person Centred Counselling relatively soon after I approached them for help. Being able to pay a low, means tested price per session meant that I could get the help I needed at the right time. The assessment process led me to get the right type of counselling with a great match of counsellor with whom I was able to form a strong bond with, so I felt safe and able to delve deep into talking and exploring my emotions. I was able to discuss and continue having sessions as I needed them, which also allowed me to feel safe within the process and work further through my problems.”

“I really recommend that all in need of help seek some sort of therapy to help in time’s of need. It really does help a lot.”

“My experience with my counsellor at Deborah Ubee has been exceptional. I have found strength, clarity and huge help emotionally. My initial reason for seeking help was managed with wisdom and immaculate self care for myself.”

“The Trust helped me to think clearly and not blame myself for feeling so insecure and lacking confidence. I am very grateful and I now feel I can build a new life for myself.”

“I felt my needs where taken into consideration and my therapist was always very enthusiastic and optimistic, and provided a wealth or resources and techniques I could use to manage my mental health condition. I am dealing with varied issues and my therapist was also very patient/attentive and I was able to express myself freely.”

“When I came to Deborah Ubee I felt I was in an unmanageable situation and I felt i was on the edge of a cliff about to fall off. Attending Deborah Ubee has allowed me to talk about very difficult and private issues that I couldn't discuss with anyone else. I know can discuss those issues with other people, I feel safe and resilient and I feel I have developed ways of thinking and behaviour that now make my life easier and happier.”

“I'd thought about seeking counselling for a long time, and I couldn't have chosen a better service than DUT. From the offset it was the safest space, and any fears I had about the process diminished from the first session. The growth that I've experienced from the sessions have not only significantly improved my mental wellbeing and general quality of life, but have had a really positive impact on those around me too such as loved ones and friends. If you're think you may need some help, I would definitely recommend DUT, I promise it will be the best decision you ever make.”

“Highly recommend these services, I was in a bad way before I started coming here and now I’ve come along way with their help and support."

Page 10

THE DE80RAH UBEE TRUST LTD (A cOM￿nY Ilmllod by guarants• and r•gl•ter•d Gharltyl TRUSTEES. REPORT {COIfflNUED) FOR THE YEAR ENDED 31 ￿RCH 2022 'Thank you, the trust has been able to give m& the ￿$￿Ier￿e I needed and a place to ¢jiS￿$S openty. I r￿uldn't not recognis& the organisalKJn more highly." 'DUT Iltgralty saved my life" Publ1¢ bonefft The Trustees have had regard to the CP¢8rity COMM￿￿on guidance on public benefft when planning current and future actNits. All activrbes have undertaken lo fuKIl the purpose ofthg Chafity as per ts Mem(Mandum of Assocaa1￿n and for the fijrtherance of public benefiL FIIIAMCIAL REVIEW ReseNes pollcy At the year end the Charity held total reserve5 of £880,852 (2021- £886.099). This 15 comprised of deslgnaled fvnds of £779,92212021 - £783.7701, unrestrided general fuThJs of £9.263 {2021- £8.0451 and restricted fvnds of £71,667 {2021- £94.2841. More delail of tho purpose of each particukr fvnd Can be found ￿ Note 11 in these acLounts. The Trustees are o)mmitt•Y lo generating suffK?enl ￿SelVeS to suppcKt the ￿rrent aCtNit￿S of the charity consi(iering any uncertainty in the levels of income re¢eNed. They seek to maintain reserves al a ￿Ve1 of b?￿gen three to six months of expenditu￿, approximatety t¢lwew1 £60.￿1 to £120.(KQ basgd on budgeted spend of £250.CKJO the year 202212023. Small compani￿. exemption not& In preparing this rewt. the DI￿tOrS have taken alfvantage of the small companies. &xemptk)ns provided by section 415A of the Compans A¢a 20C6. Approved ordw of the members of the board of Trustees and signed on their behaw by.. Chair Page11

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

Independent examiner's report to the Trustees of The Deborah Ubee Trust Ltd ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2022.

Responsibilities and basis of report

As the Trustees of the Charity (and 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 Charity 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 the Charity's accounts 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 Charity 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 396 of the 2006 Act other than any requirement 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 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.

Signed: Dated: 1st November 2022

Cara Miller ACCA

MHA MacIntyre Hudson, 910 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ

Page 12

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Note
Income from
Donations and grants
3
Room hire income
Fundraising income
Fee and service agreement income
Bank interest received
Total income
Expenditure on:
Charitable activities:
Staff costs and training
4
Office costs
5
Supervision and running costs
Fundraising expenses
Depreciation
8
Independent examination fee
Professional fees
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2022
£
62,188
4,916
7,494
11,610
19
86,227
51,922
18,714
3,814
530
9,012
3,744
1,121
88,857
(2,630)
791,815
(2,630)
789,185		 Restricted
funds
2022
£
28,065
-
-
78,088
-
106,153
107,107
1,208
17,885
-
-
-
2,570
128,770
(22,617)
94,284
(22,617)
71,667		 Total
funds
2022
£
90,253
4,916
7,494
89,698
19
192,380
159,029
19,922
21,699
530
9,012
3,744
3,691
217,627
(25,247)
886,099
(25,247)
860,852		 Total
funds
2021
£
149,061
-
9,683
65,803
101
224,648
129,480
17,021
17,617
155
8,596
3,672
3,718
180,259
44,389
841,710
44,389
886,099

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 15 - 26 form part of these financial statements.

All income and expenditure derive from continuing activities.

In 2021, of the total income of £224,648, £173,564 was allocated to Restricted funds and £51,084 was to Unrestricted funds. Of the total expenditure of £180,259, £128,624 was from Restricted funds and £51,635 was from Unrestricted funds.

Page 13

THE DEBORAH UBEE TRUST LTD conyny Ilmlt•d by gu4rnnts8 and wlstornd ¢harlty) REGISTERED NUMBER: 07693256 BALANCE SHEET AS AT 31 IAARCH 2022 2022 2021 Flx•d assets Tangible assets T19.922 783,770 Debtors Cash at bank and in hand 53.102 21,322 96.589 117.911 Creditors.. arrK)Ur￿ fallirwJ due wilhin one year 10 (13.076) (15.582) Net currnntassets 80J30 102,329 Tot1 nol asuts 860.852 886,099 Charlty fvnd5 Restricted funds Unrestricted fijnds 11 11 71.667 789,185 94,284 791,815 Total fvnds 886,099 The Charity w8s entit18d to exemptwyi from audit undw sec11￿ 477 ofth& Coryaniès Act 2CrfA. The meM￿rS have not required Ihe cx)mpany to oblain an a￿1 for the sEar ￿ QUes￿n in ac￿rdanC Wbth $8Ction 476 of CoMpan￿S Act 2Cth. The Trust88s acknowledge their respOn￿bIlrtles for cOmp￿r￿j with Ihe requirtmenls of the Act wlth resp8d to acojunting re￿r￿S and preparatK*) ol finan(aal statements. The finanaal statements have been prepared in aC￿rdanCe with the prowsions applicable to gntibes subjecl to thes 11 companies wime. Thefin (ial ststaments were appro¥ad and aUlh￿I$8d for issue by the TNstees aThJ 8ign8d on thgir behaw by. Chair Date. Lq-9-I The notes on pages 15 to 26 fom part ofthese fin￿rial statements. Page 14

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. General information

The Deborah Ubee Trust Ltd is a private charitable company limited by guarantee and is registered with the Charity Commission (Charity Registered Number 1144232) and Registrar of Companies (Company Registered Number 07693256) in England and Wales.

The address of the registered office is given in the Trust information on page 1 of these financial statements. The nature of the Trust's operations and principal activities are to promote the value of emotional health and well being and offer therapeutic services to all irrespective of means to pay.

In the event of the Trust being wound up, the liability in respect of the guarantee is limited to £10 per member of the Trust.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) and the Companies Act 2006.

The Deborah Ubee Trust Ltd 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.

The financial statements are prepared in sterling which is the functional currency of the Trust and are rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

2.2 Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Trust to be able to continue as a going concern.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 15

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.4 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Short-term employee benefits to which the employees are entitled, including termination benefits, are recognised at the undiscounted amount expected to be paid in exchange for that service or as per the termination agreement.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Leasehold property - 1% of cost Property improvements - 1% of cost Computer equipment - 25% of cost

Page 16

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.11 Financial instruments

The Charity only holds basic Financial Instruments. The financial assets and financial liabilities of the Charity are as follows:

Debtors – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in Note 9. Prepayments are not financial instruments.

Cash at bank – is classified as a basic financial instrument and is measured at face value.

Liabilities – trade creditors, accruals and other creditors will be classified as financial instruments, and are measured at amortised cost as detailed in Note 10. Taxation and social security are not included in the financial instruments disclosure.

2.12 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Page 17

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

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 and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Donations and grants

Unrestricted
funds
2022
£
Donations
51,274
Job Retention Scheme
10,914
Grants
-
62,188		 Restricted
funds
2022
£
-
-
28,065
28,065		 Total
funds
2022
£
51,274
10,914
28,065
90,253

During the year, unrestricted funding of £10,914 was received from the Job Retention Scheme (2021: 3,886).

Donations
Job Retention Scheme
Grants		 Unrestricted
funds
2021
£
18,511
3,886
-
22,397		 Restricted
funds
2021
£
-
-
126,664
126,664		 Total
funds
2021
£
18,511
3,886
126,664
149,061

Page 18

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. Staff costs and training

Staff costs (Note 6)
Training and other costs
5.
Office costs
Subscriptions
Premises Costs
Service Charges
Computer and Equipment Costs
Sundry Expenses
Postage, Printing and Stationery
Insurance
6.
Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2022
£
159,029
-
159,029
2022
£
414
9,105
4,625
2,661
1,032
877
1,208
19,922
2022
£
149,022
5,490
4,517
159,029		 2021
£
129,080
400
129,480
2021
£
608
7,279
3,890
3,456
585
56
1,147
17,021
2021
£
119,929
4,676
4,475
129,080

Included within staff costs are £58,261 (2021 - £28,200) of Sessional staff costs. During the year, no termination payments were made to employees (2021 - £2,908).

Page 19

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

6. Staff costs (continued)

The average number of persons employed by the Charity during the year was as follows:

2022 2021
No. No.
Employees 3 4

No employee received remuneration amounting to more than £60,000 in either year.

Key Management Personnel are the Trustees and the Senior Management Team as noted on page 1. The total amount of employee benefits, including employers national insurance contributions and employers pension contributions, received by Key Management Personnel was £65,903 (2021 - £64,028).

7. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 - £NIL) .

Page 20

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Tangible fixed assets

Cost or valuation
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Leasehold
property
£
545,042
-
545,042
49,050
5,450
54,500
490,542
495,992		 Property
Improve-
ments
£
314,634
3,647
318,281
26,856
3,183
30,039
288,242
287,778		 Computer
equipment
£
8,474
1,517
9,991
8,474
379
8,853
1,138
-		 Total
£
868,150
5,164
873,314
84,380
9,012
93,392
779,922
783,770

The Leasehold Property is held on a 999 year lease from 2005.

9. Debtors

Due within one year
Trade debtors
Prepayments and accrued income		 2022
£
48,476
4,626
53,102		 2021
£
20,141
1,181
21,322

Page 21

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2022
£
1,590
2,393
349
8,744
13,076		 2021
£
3,340
3,221
349
8,672
15,582

Deferred income of £5,000 has been recognised at the year-end (2021 - £5,000), in relation to fee income invoiced in advance of the following financial year. During the year, income of £5,000 (2021 - £5,000) was deferred, and £5,000 was released (2021 - £Nil).

Page 22

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Statement of funds

Statement of funds - current year

Designated Funds - Fixed Asset Fund

The investment in the building and equipment is considered to be not easily realisable and therefore should not be included within the General reserve. A Fixed Assets reserve has been established that matches the net book value of assets.

Restricted Funds - Big Lottery

This fund has been established to recognise the funding received from the Big Lottery Fund. This award has helped the Trust to expand our services and to help reach those in the community who need support around emotional help, through a combination of one-to-one therapy and group work.

Restricted Funds - Her Centre

We receive 2 types of funding from the Her Centre:-

• work commissioned by Greenwich Council to ourselves and the Her Centre in partnership. This is for individual therapy for clients under the age of 18 who have been affected by domestic abuse.

• individual therapy sessions commissioned by the Her Centre with adult women who have been affected by domestic abuse.

Restricted Funds - Prevent, Protect, Repair

The PPR funding is for work commissioned by the Home Office in partnership with Lewisham Council, The Early Years Alliance and Athena. This project focuses on the effect of Domestic Abuse on Children in Lewisham, and the first year was a pilot project based in two specific areas of the borough; Evelyn and Bellingham. The aim is to offer education and support to professionals working with children and group work with families. The DUT’s role is to offer 20 sessions of individual therapy to 12 under 18s a year.

Restricted Funds - Walk and Talk

This fund was granted by CCSF to pioneer Walk and Talk therapy for the Charity's beneficiaries.

Restricted Funds - Signal

This fund represents amounts received from Signal, a Charity based in Lewisham, London, for work with parents of children on the autism spectrum.

National Lottery

This fund has been granted by the National Lottery and is to be used for the Preventing Crisis, Promoting Wellbeing project.

Page 23

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Statement of funds (continued)

Unrestricted funds
Designated funds
Fixed Asset Fund
General funds
General Fund
Total Unrestricted funds
Restricted funds
Big Lottery
Her Centre
Prevent, Protect and Repair
Walk and Talk
Signal
Park View
National Lottery
Total of funds		 Balance at 1
April 2021
£
783,770
8,045
791,815
32,358
39,726
12,850
500
8,850
-
-
94,284
886,099		 Income
£
-
86,227
86,227
-
45,520
31,200
-
-
1,368
28,065
106,153
192,380		 Expenditure
£
(9,012)
(79,845)
(88,857)
(32,358)
(30,506)
(28,491)
(500)
(8,850)
-
(28,065)
(128,770)
(217,627)		 Transfers
in/out
£
5,164
(5,164)
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2022
£
779,922
9,263
789,185
-
54,740
15,559
-
-
1,368
-
71,667
860,852

Page 24

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Fixed Asset Fund
General funds
General Fund
Total Unrestricted funds
Restricted funds
Big Lottery
Her Centre
Prevent, Protect and Repair
Walk and Talk
Signal
Total of funds		 Balance at
1 April 2020
£
792,366
-
792,366
10,548
23,586
15,210
-
-
49,344
841,710		 Income
£
-
51,084
-
111,664
30,000
5,400
15,000
11,500
173,564
173,564		 Expenditure
£
(8,596)
(43,039)
(51,635)
(89,854)
(13,860)
(7,760)
(14,500)
(2,650)
(128,624)
(180,259)		 Balance at
31 March
2021
£
783,770
8,045
791,815
32,358
39,726
12,850
500
8,850
94,284
886,099

Page 25

THE DEBORAH UBEE TRUST LTD (A company limited by guarantee and registered charity)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2022
£
Tangible fixed assets
779,922
Current assets
17,339
Creditors due within one year
(8,076)
Total
789,185		 Restricted
funds
2022
£
-
76,667
(5,000)
71,667		 Total
funds
2022
£
779,922
94,006
(13,076)
860,852

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2021
£
783,770
23,577
(15,532)
791,815		 Restricted
funds
2021
£
-
94,334
(50)
94,284		 Total
funds
2021
£
783,770
117,911
(15,582)
886,099

13. Pension commitments

The Trust operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £4,517 (2021 - £4,475).

14. Related party transactions

There were no related party transactions in either period.

Page 26