## **UMBRELLA DERBY & DERBYSHIRE FINANCIAL STATEMENTS 31 MARCH 2022**
## **Charity Number 1150203 Company Number 07904108**
## **DKS Chartered Certified Accountants**
**2 Kingsdale Grove Chellaston Derby DE73 5NX**
## **UMBRELLA DERBY & DERBYSHIRE**
## **FINANCIAL STATEMENTS**
## **31 MARCH 2022**
|**Contents**|**Pages**|
|---|---|
|Reference and administrative details|1|
|Trustees’ report|2 to 7|
|Independent Examiner’s report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10 to 11|
|Statement of Cash Flows|12|
|Notes to financial statements|13 to 29|
|Management information|30 to 31|
## **UMBRELLA DERBY & DERBYSHIRE**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **The Board of Trustees / Directors**
James Stafford DL Chair – Appointed 8 December 2021 Ruth Pownall Vice Chair Nigel Farrow Secretary John Russell Treasurer Sharon Insull Suzanne Parry-Jones Resigned 31 July 2021 Tracy Harrison Wayne Cook Beth McDonald Appointed 14 April 2021 Catherine Moseley Appointed 31 July 2021 Richard Vasey Appointed 6 April 2022
**Company Secretary** Nigel Farrow **Chief Executive** Ann Rowlands MBE **Registered Office** Umbrella House 64 Birdcage Walk Mackworth DERBY DE22 4LD **Independent Examiner** David Smith FCCA DKS Chartered Certified Accountants 2 Kingsdale Grove Chellaston Derby DE73 5NX **Bankers** Barclays Bank plc 22-26 St Peters Street Derby DE1 1SH
**1**
## **UMBRELLA DERBY & DERBYSHIRE TRUSTEES' REPORT YEAR ENDED 31 MARCH 2022**
The directors who are also trustees have pleasure in presenting their report and unaudited financial statements of the charity for the year ended 31 March 2022.
## **Principal activities**
The principal activity of the charity is to advance and support the relief of disabled and/or sick children and young adults and to promote research and awareness of the related courses of treatment of this sector. This is in accordance with the objects contained in the Memorandum and Articles of Association, the charity’s governing document.
## **Fixed assets**
Details of movements in fixed assets are shown in note 10 to the accounts
**Directors** The directors who served during the year are shown on page 1.
## **OBJECTIVES AND ACTIVITIES**
## **Charitable objectives**
To advance and support charities and charitable purposes and in particular but without prejudice to the generality of the foregoing: (1) The relief of disabled and/or sick children. (2) The provision of information to or for the benefit of disabled and/or sick children. (3) The provision (and assisting in the provision) of facilities, equipment and amenities for the treatment or welfare of disabled and/or sick children. (4) The relief in cases of financial need, hardship or distress of disabled or sick children and of their relatives. (5) The promotion of research into the causes and treatment of disabled and/or sick children and the publication of the results thereof. Umbrella is a registered charity supporting children and young people with disabilities and their families who live in Southern Derbyshire. The following summarises our services and achievements.
**2**
## **UMBRELLA DERBY & DERBYSHIRE TRUSTEES REPORT YEAR ENDED 31 MARCH 2022**
## **ACHIEVEMENTS AND PERFORMANCE**
## **CHAIR’S REPORT**
Another year has passed and due to the amazing work done by all the staff volunteers at Umbrella we have continue to deliver excellent services to our young people and their families. The variety of activities available to the young people across the services continues to increase due the enthusiasm of dedicated adults to share and pass on their skills to help the young people as well as their families with the information, support and guidance needed.
Umbrella continues to grow and develop. We are delighted that Annie’s Place is being used and was officially opened in December 2021. The amount of work which has gone into this project is beyond belief, the Umbrella team will be forever grateful for the support received by an assortment of skilled people from all over the county who have done an amazing job and the building will be a fantastic asset to the charity. Our thanks to everyone who has been involved.
The Trustees have continued to meet regularly to provide support and scrutiny to Umbrella. We have been pleased with the continuing efforts of all the staff and volunteers. We face a number of challenges in Umbrella, especially the fact that costs continue to rise and we have more young people who want to receive support and services from Umbrella and we need to continue to work to recruit more Activity Support Staff and volunteers. The AGM is our opportunity to say thank you to everyone involved in Umbrella, every job makes a difference and improves the life of a young person somewhere.
We look forward to the year ahead with my plans in place to work towards our strategic goals and welcome the input from all our staff at our Away Day in April 2022. Once again thank you to all you wonderful people who give selflessly of your time to provide so many young people with fantastic opportunities and wonderful memories. Here’s to an even more successful 2022/2023.
Tracy Harrison Chair of Trustees To 8[th] December 2021
James Stafford DL Chair of Trustees From 8[th] December 2021
**3**
## **UMBRELLA DERBY & DERBYSHIRE TRUSTEES REPORT YEAR ENDED 31 MARCH 2022**
## **PUBLIC BENEFIT**
Umbrella provides support to disabled children, young adults, and their families within the Southern Derbyshire catchment area. The support and activities provided are Government funded via Local Government and Health or funded from independent grants.
The services and activities provided are open to all disabled children and their families, subject to availability, funding and funder conditions.
In practice, due to the wide range of disabilities supported, some activities are more appropriate for some children than others. Our Care Quality Commission (CQC) allows Umbrella to support children and young adults with complex needs in their own homes.
Our services rely extensively on our team of Volunteers. The Volunteer service plays an important part in the personal development of the, mainly, young adults who form our volunteer pool.
Umbrella Derby & Derbyshire Limited continually strives to extend its services and activities. These new activities are initially funded from public or corporate donations, and our own reserves. As the new services become established, we progressively seek to obtain mainstream funding contracts to continue the service.
## **FINANCIAL REVIEW**
2021-22 has been a particularly challenging year.
Continuing Covid restrictions have limited our use of space and consequently we have been unable to satisfy the demand for our services. This has resulted in lower earned income without a matching reduction in costs. However, the resulting loss of £65k relative to a net turnover of £702k was substantially better than forecast.
Analysis of our performance by sector, see table below, reveals some areas of concern.
|**SECTOR**
Children's Services
Adult services
Play & Leisure
Family Support
Annies Place
Core/volunteers/ reserves
**OPERATING TOTAL**|**Income (less**
**Cost of**
**Sales)**
£158,037
£300,926
£44,487
£108,219
£51,246
£39,468|**Direct Costs**
(£164,734)
(£261,866)
(£32,732)
(£83,597)
(£29,307)
(£157,466)|**Contribution**
(£6,697)
£39,060
£11,755
£24,622
£21,939
(£117,998)|**Overhead**
**allocation &**
**Depreciation**
(£33,162)
(£38,915)
(£5,705)
(£28,461)
(£23,748)
£92,770|**Surplus**
**Deficit**
(£39,859)
£145
£6,050
(£3,839)
(£1,809)
(£25,228)|
|---|---|---|---|---|---|
||**£702,383**|**(£729,702)**|**(£27,319)**|**(£37,221)**|**(£64,540)**|
A detailed analysis of the performance by sector can be found at page 31 of the accounts.
**4**
## **UMBRELLA DERBY & DERBYSHIRE TRUSTEES REPORT YEAR ENDED 31 MARCH 2022**
## **Financial Review Continued**
Conventionally we would allocate core/overhead costs across all the “service delivery” projects. However, because the income earned from some sectors has been restricted by covid limitations we have decided to limit overhead allocations to Childrens & Adult Services to 15% of direct costs. The consequence of this is, that across the total business, overheads have been under-recovered by about £37k. A more detailed analysis is included on page 31 which also compares operating income and expenditure for 2020-21 after adjustment for extra-ordinary capital investment in Annie’s Place.
**Childrens & Adults Services** , which account for about 65% of turnover, earn income at hourly rates imposed by the Local Authorities. These rates have failed to keep up with the costs of providing the quality of services delivered by Umbrella and, in some cases, barely cover the direct costs (Mainly payroll).Even with the reduced overhead allocation these sectors have shown a combined loss of £40k.
If we are able to maximise the use of our excellent facilities, then the shortfall could be reduced. However if the LA’s , who have a statutory duty to provide these services, wish to continue using voluntary sector providers they must be prepared to agree realistic rates. The cost of LA’s providing these services in house would be a much greater burden on the taxpayer.
**Play & Leisure service,** is now fully funded by donations and small grants with very little cost to the taxpayer. This service, after reduced overheads shows a small surplus of £6k.
**Family Support & Information service,** was the original service provided by Umbrella. Currently it is nearly fully funded by Big Lottery. It should be noted that this service has provided valuable intervention in family crisis situations and has reduced the need for LA support for potential family breakdowns.
**Annie’s Place.** The Annie Hall Centre, which has been extensively refurbished, now offers a high quality facility to deliver services. Over the last year Covid restrictions have severely limited the number of children and adults that we can accommodate.
We have continued to receive capital grants to continue developing this facility. Most of these grants, to buy materials and equipment for the gardens and allotment, were applied for by one trustee, who has also voluntarily built this outdoor facility which is proving popular with our young adults offering them horticultural skills and increasing our capacity to expand our service base.
After overhead allocation and depreciation of £21k, this sector made a small loss of £2k.
**Core, Volunteer admin, & Reserves** includes most of our overheads and management /administrative team. This has been enhanced by our trustees volunteering their time and expertise, probably worth £40k-£50k over the year.
We no longer receive LA grants to partially cover the cost of this sector and, ideally, all the costs should be recovered from the service delivery projects. Restricting the overhead recovery to 15% has resulted in this sector showing an under-recovery of £25k, most of this under-recovery results from the reduced earned income from Children’s and Adult services.
We have now achieved some external funding from The Garfield Weston Foundation, Tom Carey, and others to contribute towards core costs for the next 3 years.
**5**
## **UMBRELLA DERBY & DERBYSHIRE TRUSTEES REPORT YEAR ENDED 31 MARCH 2022**
## **Reserves policy**
The company’s reserves policy is to hold 3 months expenditure in general reserves. This currently equates to about £200k. General reserves at 31 March 2022 are £196k which equates to approximately 3 months expenditure.
At 31 March 2022 cash balances, were £194k plus £61k of invoiced debtors. This is down £71k on March 2021.
## **PLANS FOR FUTURE PERIODS**
## **Outlook**
Looking ahead we are aiming for zero cash flow for 2022-23, which, after adding back depreciation at about £40k, will result in an overall shortfall of £40k. 2023-24 should be back to breakeven. However these forecasts are dependent on identifying new funding opportunities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity was initially established on 26 April 1988 and registered as a charity on 1 December 1988, registered charity number 700884. Since April 2013, it has been operating as a Company Limited by Guarantee (Company no 07904108, Charity no 1150203) and operates from the Registered Office, which is Umbrella House, 64 Birdcage Walk, Derby, DE22 4LD. The charity is governed by its constitution as amended on 12 June 1997. There have been no further amendments since that date although we are seeking to extend the age range for our young adult service from 26 to 30.
## **Policies and procedures for induction and training of trustees**
An updated training pack for employees is being amended to form the model for an induction and training programme for directors/trustees.
## **Organisational structure**
The charity is managed by the board of directors/trustees. The board of directors has given limited powers to the Chief Executive, who reports formally to the board through board meetings.
## **Risk mitigation policy**
Where appropriate, systems or procedures are established to mitigate the risks the charity faces. The recent development of a business plan has helped with the identification of external and internal risks. The significant external risks to funding are an ongoing issue that is continually monitored with also a view to diversification of funding sources and activities. To this end the organisation has committed itself to the incorporation of the charity in order to develop a professional operation. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with all statutory obligations eg Health and Safety, DBS checks, etc; for staff, volunteers, clients and visitors to the charity where applicable. Precautionary insurance is also in place to negate any valid or spurious claims that may arise against the charity.
**6**
# **UMBRELLA DERBY & DERBYSHIRE TRUSTEES REPORT YEAR ENDED 31 MARCH 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT – Continued**
## **Related parties**
Umbrella has no related parties that make a significant impact upon the policies adopted by the organisation.
## **Pay Policy for Key Management Personnel**
The Trustees of Umbrella Derby &Derbyshire set the pay structure of the senior management team via a review undertaken by a Remuneration Panel comprising of three members of the Board.
## **Independent Examiner**
David Smith FCCA, of DKS Chartered Certified Accountants offers himself for reappointment at the AGM.
## **Small Company Provisions**
This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.
Umbrella House 64 Birdcage Walk Mackworth DERBY DE22 4LD
Signed on behalf of the trustees
John Russell Treasurer Approved by the trustees on
**7**
## **UMBRELLA DERBY & DERBYSHIRE INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2022**
## **Independent examiner’s report to the Trustees of Umbrella Derby & Derbyshire**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022, which are set out on pages 9 to 29.
## **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**
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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 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.
## **David Smith FCCA**
DKS Chartered Certified Accountants 2 Kingsdale Grove Chellaston Derby DE73 5NX Date:
**8**
## **UMBRELLA DERBY & DERBYSHIRE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME &EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2022**
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Note**
**£**
**£**
**INCOME**
Donations and Legacies
2
29,245
15,345
Charitable Activities
3
377,175
260,350
Other trading Activities
4
16,021
15,769
Investment Income
5
425
-
Other income
6
1,839
303
_________
_________
**TOTAL**
**INCOME**
424,705
291,767
_________
_________
**EXPENDITURE**
Charitable Activities
7
474,297
306,715
________
________
**TOTAL EXPENDITURE**
474,297
306,715
________
________
**NET GAINS**11
**ON INVESTMENTS**
93
**-**
_________
_________
**NET (OUTGOING)/INCOMING**
**RESOURCES/NET**
**(EXPENDITURE)/**
(49,499)
(14,948)
**INCOME BEFORE TRANSFERS**
Transfers Between Funds
16
277
(277)
_________
_________
**NET MOVEMENT IN FUNDS FOR**
(49,222)
(15,225)
**THE YEAR**
Total fund Balances at 1 April 2021
358,591
210,104
_________
_________
**TOTAL FUND BALANCES AT**
**31 MARCH 2022**
309,369
194,879
________
________|**Total**
**Funds**
**2022**
**Total**
**Funds 2021**
**£**
**£**
44,590
37,737
637,525
707,994
31,790
4,956
425
712
2,142
72,472
_________
_________
716,472
823,871
_________
_________
781,012
673,924
________
________
781,012
673,924
________
________
93
269
_________
_________
(64,447)
150,216
-
-
_________
_________
(64,447)
150,216
568,695
418,479
_________
_________
504,248
568,695
________
________|
|---|---|
**The notes on pages 12 to 29 form part of the financial statements**
**9**
## **UMBRELLA DERBY & DERBYSHIRE BALANCE SHEET AT 31 MARCH 2022**
|**Note**
**Fixed Assets**
Tangible Assets
10
**Current Assets**
Investments
11
Debtors
12
Cash at Bank and in Hand
**Creditors: amounts falling**
**due within one year**
13
**Net Current Assets**
**Total assets less current**
**liabilities**
**Creditors: Amounts falling**
**due after one year**
14
**Net Assets**
**Funds**
Unrestricted
Designated Funds
15
Staff redundancy Provision
Legacy Fund
Other Charitable Funds
General Reserves
15
Restricted
16
**Total Charity Funds**
17|**2022**
**£**
**£**
**312,714**
**6,963**
**61,649**
**194,084**
**262,696**
**(71,162)**
**191,534**
**504,248**
**-**
**504,248**
**88,037**
**25,161**
**196,171**
**194,879**
**504,248**
|**2021**
**£**
**£**
**310,832**
**6,870**
**60,411**
**265,554**
**332,835**
**(67,416)**
**265,419**
**576,251**
**(7,556)**
**568,695**
**88,963**
**25,161**
**244,467**
**210,104**
**568,695**|**2021**
**£**
**£**
**310,832**
**6,870**
**60,411**
**265,554**
**332,835**
**(67,416)**
**265,419**
**576,251**
**(7,556)**
**568,695**
**88,963**
**25,161**
**244,467**
**210,104**
**568,695**|
|---|---|---|---|
||||**576,251**
**(7,556)**|
||||**568,695**|
||||**88,963**
**25,161**
**244,467**
**210,104**|
||||**568,695**|
**The notes on pages 12 to 29 form part of the financial statements**
**10**
## **UMBRELLA DERBY & DERBYSHIRE BALANCE SHEET AT 31 MARCH 2022**
For the year ended 31 March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- (i) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006; and
- (ii) The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to the accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
and are signed on their behalf by:
James Stafford DL
Chair of Trustees
Registered Number 07904108
**11**
## **UMBRELLA DERBY & DERBYSHIRE STATEMENT OF CASH FLOWS AT 31 MARCH 2022**
|**Note**
**Cash (outflows)/inflows**
**from operating activities**
Cash generated from
operations
22
**Investing activities**
Purchase of tangible fixed
assets
Interest received
**Net cash provided by**
**investing activities**
**Net (decrease)/increase in cash**
**and cash equivalents**
Cash and cash equivalents at
beginning of year
**Cash and cash equivalents at**
**end of year**
Cash at bank and in hand
Bank loan
**Net cash and cash**
**equivalents**|**2022**
**£**
**£**
**(24,113)**
(39,103)
425
(38,678)
(62,791)
249,558
**186,767**
194,084
(7,317)
**186,767**
|**2021**
**£**
**£**
**207,163**
(182,995)
712
(182,283)
24,880
224,678
**249,558**
265,554
(15,996)
**249,558**|**2021**
**£**
**£**
**207,163**
(182,995)
712
(182,283)
24,880
224,678
**249,558**
265,554
(15,996)
**249,558**|
|---|---|---|---|
||||24,880
224,678|
||||**249,558**|
||||265,554
(15,996)|
||||**249,558**|
**12**
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **1. Accounting policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a. **Basis of preparation**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
- applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as
- updated through Bulletin 1 published on 2 February 2016)
- and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
- The charity constitutes a public benefit entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. These accounts for the year ended 31 March 2017 are the first accounts of Umbrella Derby & Derbyshire prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The reported financial position and financial performance for the previous period are not effected by the transition to FRS 102.
## b. **Income recognition policies**
- Items of income are recognised and included in the accounts when all of the following criteria are met:
- the charity has entitlement to the funds;
- any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of:
- the date on which the charity is aware that probate has been granted;
- the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made; or
- when a distribution is received from the estate.
Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Income received in advance or provision of other specified services are deferred until the criteria for income recognition are met.
**13**
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **1. Accounting policies continued**
## **c. Donated services and facilities**
Donated services or facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **d. 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 Bank.
## **e. Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects undertaken by the charity.
## **f. Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
**14**
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **1. Accounting policies continued**
## g. **Tangible fixed assets**
- Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:-
|**Asset Group**||**Capitalisation**|**Depreciation (Years)**|
|---|---|---|---|
|Land & Buildings, including|fees etc|At Original cost|25 years|
|Refurbishment,
including|professional|At Original cost|5 years|
|fees||||
|Equipment for new Building||At Original cost|3 years|
|IT equipment||At Original cost|3 years|
|Office Equipment||At Original cost|5 years|
|Leasehold Improvements||At Original cost|40 years|
## h. **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
## i.
## **Cash at bank and in hand**
Cash at bank and cash 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.
- j.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## k. **Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **l. Pension Costs**
The charity operates a defined contribution pension scheme for employees. The assets are held separately from those of the charity. The annual contributions payable are charged to the statement of financial activities. These costs reflect the number of members in the scheme.
## **m. Investments**
Investments are stated at market value at the balance sheet date. The SOFA includes those unrealised gains and losses arising from the revaluation of the investment portfolio at the balance sheet date.
**15**
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**2.**
**Donations & Legacies**
Donations
29,245
15,345
_________
_________
29,245
15,345
_______
_______
**Year Ended 31 March 2021**
22,190
15,547
_______
_______
**3.**
**Charitable Activities**
Grants/ Income Receivable from
Derby City Council
3,734
5,000
Derbyshire County Council
1,724
5,965
Other
-
992
Lloyds Foundation
-
34,564
Earned Income
371,717
-
Big Lottery
-
105,403
Children in Need
-
26,698
Global Make Some Noise
-
16,558
Gardening Disabled
-
41,376
Wolfson Foundation
-
-
Garfield Weston
-
-
Foundation Derbyshire
-
-
Percy Bilton Charity
-
-
Bernard Sunley Foundation
-
-
Sport England
-
-
Clothworkers Foundation
-
-
Edward Gosling Trust
-
3,200
Active Partner Trust
-
4,614
Arts Council
-
2,017
Duke of Devonshire Trust
-
1,500
South Derbyshire CVS
-
2,463
Thomas Farr Charity
-
2,000
Davis Foundation
-
1,000
Hasluk Trust
-
2,000
Derbyshire Freemasons
-
2,500
Lord Barnby’s Foundation
-
1,500
Persimmon Foundation
-
1,000
__________
__________
377,175
260,350
________
**Year Ended 31 March 2021**
261,277
446,717
________
________|**Total**
**Funds**
**2022**
**Total Funds**
**2021**
**£**
**£**
44,590
37,737
_________
_________
44,590
37,737
_______
_______
37,737
_______
8,734
36,821
7,689
4,001
992
3,789
34,564
48,212
371,717
245,987
105,403
167,523
26,698
45,787
16,558
33,055
41,376
1,500
-
50,000
-
25,000
-
25,997
-
4,896
-
10,000
-
491
-
4,935
3,200
-
4,614
-
2,017
-
1,500
-
2,463
-
2,000
-
1,000
-
2,000
-
2,500
-
1,500
-
1,000
-
__________
__________
637,525
707,994
________
707,994
_________
__________|
|---|---|
**16**
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**4.**
**Other Trading Activities**
Event / Club Income
13,365
13,939
Fundraising
255
155
Other
2,401
1,675
________
________
16,021
15,769
________
________
**Year Ended 31 March 2021**
4,057
899|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**4.**
**Other Trading Activities**
Event / Club Income
13,365
13,939
Fundraising
255
155
Other
2,401
1,675
________
________
16,021
15,769
________
________
**Year Ended 31 March 2021**
4,057
899|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**4.**
**Other Trading Activities**
Event / Club Income
13,365
13,939
Fundraising
255
155
Other
2,401
1,675
________
________
16,021
15,769
________
________
**Year Ended 31 March 2021**
4,057
899|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**4.**
**Other Trading Activities**
Event / Club Income
13,365
13,939
Fundraising
255
155
Other
2,401
1,675
________
________
16,021
15,769
________
________
**Year Ended 31 March 2021**
4,057
899|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**4.**
**Other Trading Activities**
Event / Club Income
13,365
13,939
Fundraising
255
155
Other
2,401
1,675
________
________
16,021
15,769
________
________
**Year Ended 31 March 2021**
4,057
899|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**4.**
**Other Trading Activities**
Event / Club Income
13,365
13,939
Fundraising
255
155
Other
2,401
1,675
________
________
16,021
15,769
________
________
**Year Ended 31 March 2021**
4,057
899|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**4.**
**Other Trading Activities**
Event / Club Income
13,365
13,939
Fundraising
255
155
Other
2,401
1,675
________
________
16,021
15,769
________
________
**Year Ended 31 March 2021**
4,057
899|**Total**
**Funds**
**2022**
**Total Funds**
**2021**
**£**
**£**
27,304
930
410
1,280
4,076
2,746
_______
________
31,790
4,956
_______
________
4,956|**Total**
**Funds**
**2022**
**Total Funds**
**2021**
**£**
**£**
27,304
930
410
1,280
4,076
2,746
_______
________
31,790
4,956
_______
________
4,956|**Total**
**Funds**
**2022**
**Total Funds**
**2021**
**£**
**£**
27,304
930
410
1,280
4,076
2,746
_______
________
31,790
4,956
_______
________
4,956|**Total**
**Funds**
**2022**
**Total Funds**
**2021**
**£**
**£**
27,304
930
410
1,280
4,076
2,746
_______
________
31,790
4,956
_______
________
4,956|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
|||________|||**_______**||||**________**||
|**Unrestricted**
**Funds**
**Restricted**
**Funds**|||||||**Total**
**Funds**
**2022**
**Total Funds**
**2021**||||
|||**£**|||**£**||**£**|||**£**|
|**5.**
**Investment Income**|||||||||||
|Bank Interest receivable||232|||-||232|||589|
|Dividend Income||193|||-||193|||123|
|||________|||_______||_______|||_______|
|||425|||-||425|||712|
|||________|||_______||_______|||_______|
|**Year Ended 31 March 2021**||712||||||||712|
|||________|||_______||_______|||_______|
|**6.**
**Other income**|||||||||||
|Covid Assistance||1,839|||303||2,142|||72,472|
|||________|||_______||_______|||_______|
|**Year Ended 31 March 2021**||72,472|||||72,472|||72,472|
|||________|||||_______|||_______|
**17**
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **7. EXPENDITURE**
||**Children**
**Services**
**Adult**
**Services**
**Play &**
**Leisure**
**IFSS**
**Annies**
**Place**
**Vols Core**
**/reserve**
**Total**
**Restricted**
**Un**
**restricted**
**Total**
153,258
244,929
23,027
81,062
-
115,539
173,088
444,728
617,815
6,679
3,494
3,836
895
34
(850)
10,536
3,552
14,088
4,342
8,612
449
627
-
627
2,017
12,640
14,657
3,261
4,962
5,191
1,615
986
125
9,539
6,600
16,139
1,672
2,438
3,750
250
3,025
(11,135)
8,284
(8,284)
-
-
-
-
-
13,499
3,957
13,499
3,957
17,456
-
-
-
-
-
11,466
-
11,466
11,466
-
-
-
-
5,917
2,777
5,917
2,777
8,694
-
-
-
-
128
8,148
128
8,148
8,276
86
-
133
-
-
6,602
219
6,602
6,821
28
17
100
2
25
728
128
773
901
-
-
-
-
750
6,363
750
6,363
7,113
-
-
48
-
19
3,140
67
3,140
3,207
58
-
2
-
-
1,131
60
1,131
1,191
205
-
-
-
-
3,937
-
4,142
4,142
1,723
881
-
-
-
-
-
2,604
2,604
44
26
33
11
67
131
111
201
312
50
-
-
30
204
3,768
284
3,768
4,053
8
-
-
-
4,687
161
4,687
169
4,856
**171,414**
**265,359**
**36,568**
**84,492**
**29,341**
**156,617**
**229,314**
**514,477**
**743,791**
**31,879**
**38,915**
**5,314**
**28,438**
**3,239**
**(107,785)**
**55,195**
**(55,195)**
**-**
**1,283**
**-**
**391**
**23**
**20,509**
**15,015**
**22,206**
**15,015**
**37,221**
**204,576**
**304,274**
**42,273**
**112,953**
**53,089**
**63,847**
**306,715**
**474,297**
**781,012**|**2020-21**|
|---|---|---|
|Wages and Salaries
Cost of Sales
Travel & accommodation
Activity cost
Volunteer charge
Repair & Maintenance
Phone & Broadband
Utilities
Insurance
Computer & IT Costs
General Admin
Photocopier
Fees, Legal & Professional
Printing, Postage & Stationery
Training
Bad debts
Staff entertainment &
Refreshments
Other<£1500 P.A.
Expensed equipment||552,466
8,421
7,774
6,716
-
12,065
11,214
5,199
7,029
8,383
1,983
8,104
4,217
300
2,601
1,604
73
3,056
2,452|
|**Total operating cash**
**expenditure**
**Overhead allocation (15% on**
**cost)**
**Depreciation**
**TOTAL**||**643,657**
-
**30,267**|
|||**673,924**|
**18**
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
|**8. Aggregate Payroll costs were:-**
Wages & Salaries
Social security costs
Pension costs|**2021-22**
**£**
568,544
29,710
19,561
617,815|**2020-21**
**£**
508,161
27,911
16,394|
|---|---|---|
|||552,466|
No employees earned more than £60,000 in the year. None of the trustees received remuneration during the year.
Trustee travel expenses during the year totalled £nil (2021: £nil).
The key management personnel of the charity, comprise the Trustees, the Chief Executive Officer and Finance Officer.
The total employee benefits of the key management personnel of the charity was £59,827 (2021: £50,896).
## **Particulars of employees**
The average head count of staff employed by the charity during the financial year amounted to
|Management Staff
Administrative Staff
Charitable staff – Contracted/holidays (Activity Support Worker)
Charitable staff – (Co-ordinators and Family Support)
Only 6 (2020: 6) of the above are full time
The Average Full time equivalent is as follows:-
Management staff
Administrative staff
Charitable staff – Contracted/holidays (Activity Support Worker)
Charitable staff – (Co-ordinators and Family Support)|**2021-22**
3
4
26
7
40
2.6
1.5
9.9
5
19|**2020-21**
4
5
32
8|
|---|---|---|
|||49|
|||3.6
2.5
11.9
6|
|||24|
19
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **9. Operating (deficit)/surplus**
The Operating (deficit)/surplus is stated after charging :-
|Depreciation
Independent examiner’s remuneration (incl VAT)
**Tangible Fixed Assets**
**Building**
**Land &**
**Refurbish-**
**Buildings**
**-ment**
**£**
**£**
**Cost**
At 1 April 2021
192,230
235,675
Additions
20,828
-
Disposals
-
-
**At 31 March 2022**
**213,058**
**235,675**
**Depreciation**
At 1 April 2021
(77,264)
(100,767)
Charge for year
(9,888)
(6,874)
Eliminated on disposals
-
-
**At 31 March 2022**
**(87,152)**
**(107,641)**
**Net book value**
**At 31 March 2022**
**125,906**
**128,034**
**_% of Original cost_**
_59%_
_54%_
At 31 March 2021
**114,966**
**134,908**
_% of Original cost_
_60%_
_57%_
**Investments**
HSBC Shares
Unrealised profit/(loss) on shares|**2021-22**
**2020-21**
**£**
**£**
37,221
30,267
1,050
900
**Office**
**Equipment &**
**Equipment**
**IT**
**Furniture**
**Total**
**£**
**£**
**£**
**£**
70,184
46,479
15,087
559,655
15,759
1,868
648
39,103
-
(1,140)
(1,435)
(2,575)
**85,943**
**47,207**
**14,300**
**596,183**
(28,942)
(34,531)
(7,319) (248,823)
(12,155)
(6,102)
(2,202) (37,221)
-
1,140
1,435
2,575
**(41,097)**
**(39,493)**
**(8,086) (283,469)**
**44,846**
**7,714**
**6,214**
**312,714**
_52%_
_16%_
_43%_
_52%_
**41,242**
**11,948**
**7,768**
**310,832**
_59%_
_26%_
_51%_
_56%_
**2021-22**
**2020-21**
**£**
**£**
6,870
6,601
93
269
6,963
6,870|
|---|---|
|||
## **10. Tangible Fixed Assets**
## **11. Investments**
20
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **12. Debtors**
|Trade Debtors
Prepayments and
Accrued Income
**13.**
**Creditors: Amounts falling due within one year**
Trade Creditors
Accruals and deferred income
Flexible commercial Mortgage
Deferred income at 31 March 2022 totals £50,854
(2021: £57,367)
**14.**
**Creditors: Amounts falling due after one year**
Flexible Commercial mortgage|**2021-22**
**£**
60,993
656
**61,649**
**2021-22**
**£**
6,300
57,545
7,317
**71,162**
**2021-22**
**£**
-
**-**|**2020-21**
**£**
59,976
435|
|---|---|---|
|||**60,411**|
|||**2020-21**
**£**
2,401
56,575
8,440|
|||**67,416**|
|||**2020-21**
**£**
7,556|
|||**7,556**|
The Barclays Flexible Commercial Mortgage is secured against the Birdcage Walk Property The aggregate amount of repayments falling due after 5 years is £nil (2021: £nil)
.
21
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **15. Unrestricted Funds: Movements in year**
|**Balance**
**1 April**
**2021**
**£**
**Designated Funds**
Staff redundancy
Contingency
88,963
Legacy fund designated
25,161
General Reserves
244,467
**358,591**
**16.**
**Restricted Funds: Movements in year**
**Balance**
**1 April**
**2021**
**£**
Family Support
18,372
Children in Need
1,827
Global Make
Some Noise
16,403
Sport England
-
Lloyds
-
Choir – Arts Council
-
Disabled Gardening
1,457
Edward Gosling Charity
-
Long Eaton Youth Club
-
Annie’s Centre Funding
172,045
Mencap – Walking
-
Derbyshire County Council
-
Youth Club –
Tues/Thurs/Fri
-
Derby City Council –
Summer Promise
-
Duke of Devonshire
-
**210,104**|**Incoming**
**Resources**
**£**
-
-
424,798
**424,798**
**Incoming**
**Resources**
**£**
109,113
30,960
17,477
4,614
34,874
2,493
41,376
3,200
2,995
5,290
1,370
5,965
24,492
6,048
1,500
**291,767**|**Resources**
**expended**
**£**
-
-
(474,297)
**(474,297)**
**Resources**
**expended**
**£**
(112,953)
(32,787)
(33,880)
(1,644)
(31,732)
(1,712)
(15,463)
(1,207)
(3,232)
(35,982)
(287)
-
(28,288)
(6,048)
(1,500)
**(306,715)**|**Transfers**
**£**
(926)
-
1,203
**277**
**Transfers**
**£**
-
-
-
(2,970)
-
-
(23,661)
-
237
22,321
-
-
3,796
-
-
**(277)**|**Balance**
**31 March**
**2022**
**£**
88,037
25,161
196,171|
|---|---|---|---|---|
|||||**309,369**|
|||||**Balance**
**31 March**
**2022**
**£**
14,532
-
-
-
3,142
781
3,709
1,993
-
163,674
1,083
5,965
-
-
-|
|||||**194,879**|
22
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **17. Analysis of Net assets between funds**
|**Analysis of Net assets between funds**||||
|---|---|---|---|
|**Restricted Funds**
Family Support
Arts Council
Lloyds
Disabled Gardening
Annie’s Centre Funding
Edward Gosling Charity
Mencap - Walking
Derbyshire County Council
**Unrestricted Funds**
Designated Funds
Staff redundancy provision
Legacy Fund
General reserves
**Total Funds**|**Tangible**
**Fixed**
**Assets**
**£**
2
-
-
-
163,674
-
-
-
**163,676**
-
-
149,038
**149,038**
**312,714**|**Net Assets/**
**(liabilities)**
**£**
14,530
781
3,142
3,709
-
1,993
1,083
5,965
**31,203**
88,037
25,161
47,133
**160,331**
**191,534**|**Total**
**£**
14,532
781
3,142
3,709
163,674
1,993
1,083
5,965|
||||**194,879**
88,037
25,161
196,171|
||||**309,369**|
||||**504,248**|
23
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **18. RESTRICTED FUNDS**
Umbrella Derby & Derbyshire Limited continues to develop and expand its services. Inevitably, the scope, content and cost of some services have evolved and changed since the current funding contracts were originally secured. Whilst we continue to monitor individual contract expenditure against the agreed funding bases, it is important to recognise the current cost of each service, including full recovery of overheads, as a basis for future funding bids. The following notes describe each service in the context of this transition phase. As the funding basis changes the split between restricted and unrestricted funds becomes increasingly arbitrary.
Inevitably the delivery of our services has been significantly disrupted and reshaped to meet the constraints of Covid19.
## **THE ANNIE HALL MEMORIAL CENTRE (ANNIE’S PLACE)**
In 2018 Umbrella received a generous legacy of £94k, which was reserved towards finding additional premises for service delivery. In 2019 we acquired a 40-year peppercorn lease on a council-owned community centre in need of significant refurbishment. We have been successful in attracting funding and donations to enable an impressive makeover of the building, which has been hosting an increasing level of service delivery and will soon be available for some third party letting.
In total we have “Capitalised” over £180k of refurbishment and equipment costs. This expenditure has contributed to an apparently high level of income, much of which has increased the value of fixed assets on our balance sheet.
It was decided to name the building in memory of our former chair who died tragically in 2019. It will be formally opened in due course.
## **VOLUNTEER & FAMILY SUPPORT TEAM**
## **Family Support**
Family Support continues to be a vital service provided by Umbrella, supporting parent/carers of children and young people in Derby and South Derbyshire. The Single Point of Access (SPA) located at the Ronnie MacKeith Child Development Centre, Derby Royal hospital, is the gateway to all Umbrellas’ services for both parent/carers and professionals. The SPA is not only the access into Umbrella’s services (five days a week, 9:30am until 3:30pm), it is the lifeline for parent/carers to receive advice, information and support. The team provide home visits and facilitate eight parent/carer support groups. These are invaluable offering emotional, practical assistance and peer to peer support. The Family Support team also provide workshops/information sessions, family fun activities, carers events and Umbrella’s highly successful Market Place event.
Throughout 20-21 these services were provided on-line, with face to face services planned to resume from summer 2021.
24
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **18. RESTRICTED FUNDS continued**
## **Volunteer service**
Umbrella Volunteer Services has been hit hard by the pandemic with all volunteering opportunities bar any trustee work suspended during the months of April through to July. Furthermore, as a result of the pandemic there has been a recruitment freeze for new volunteers which has continued to date. From summer 2020 onwards volunteering opportunities have slowly been reintroduced this included volunteering on some frontline services, preparation work at Annie’s Place, gardening and maintenance, fund raising and family support. A total of 1767 volunteer hours were delivered for the 2020-21 period. We also worked with local National citizenship service (NCS) teams during lockdown periods where they provided activity resource packs for our children, young people and young adults.
## **CHILDREN’S SERVICES , Short Breaks, City Support, Spot Purchase**
Umbrella delivered 3293 hour of support to 96 children on the Short Breaks Framework over the course of the year. This year was a huge challenge, beginning with Umbrella stopping all face to face support for 3 months due to the first national lockdown, followed by 9 months of carefully navigation through COVID restrictions. A lot of time was spent communicating with families and working in partnership to deliver a safe and appropriate support for every child and young person; this being able to offer virtual support as well as face to face support as appropriate. The summer period saw a rise in one to one support to ensure social distancing could be maintained, then small group support was gradually reintroduced. Derby City Council were supportive in providing compensation for the hours of support they were unable to deliver.
## **Derby City Spot Purchase**
Umbrella staff were very resourceful in adapting to the many restrictions they faced from COIVID over the year. Some families were required to shield for many months and others chose not to have face to face support for most of the year. Right from the start, Umbrella kept in regular contact with all families and over the lockdown were able to deliver resource boxes and offer virtual support, via programs such as Zoom, wherever possible. Umbrella was able to deliver 135 hours of support.
## **Positive Structured Activities County Support and County Spot Purchase**
Derbyshire County Council’s Positive Activities Contract was due to be reviewed and a new tender put out but due to COVID this was postponed. Umbrella saw most families within Derbyshire move from the framework to Spot Purchasing Umbrella support over the last year. Umbrella delivered 293 hours of support to children living in Derbyshire. Staff have utilised Annie’s Place and Umbrella House with many supports over the year due to many community based activities not being available. Virtual support was also offered and utilised by families who were unable to access face to face support. Outcomes have mainly focused on the children’s wellbeing and helping them to overcome the isolation and anxieties they have faced from restrictions.
25
**UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **18. RESTRICTED FUNDS continued**
## **PLAY & LEISURE SERVICE**
Children in Need funding, for 3 years from November 2018. – Funding to end October 2021
## **Circus Starr November 2020 - Sadly this did not go ahead in 2020**
## **Christmas Party 2020**
Not possible to hold a full Christmas Party this year, however we offered individual Santa visits to families. 40 families attended over 2 days. Each child/adult received a gift from Santa, cake/mince pie and a drink.
## **Ben Butler and Dan Richardson Awards - Sadly not awarded in 2020**
## **Tuesday Youth Club**
A weekly youth club held at online and at Umbrella venues and out in the community. Around 16 children attended on a regular basis for children aged 11 to 18 years. The group is young person led deciding on the activities, such as Lego night, Bake Off and quiz nights. Offsite activities include Clip N Climb, bowling, and meals out.
## **Thursday Youth Club**
A weekly club held at Umbrella venues, and out in the community. 15 young people attended on a regular basis for children aged 11 to 18 years. The group is young person led group and some of the activities chosen are Bingo Night; movie night and offsite a trip to Matlock Bath is very popular.
## **Friday Youth Club**
A fortnightly group held at Umbrella Venues, and out in the community, for young adults aged 16 to 30 years. 14 young people attended the group on a regular basis. The group is young person led and they have taken part in such activities as Bake Off; BBQ and Board games.
## **Umbrella Raindrops Choir**
This is a term weekly group that is held on Monday evenings from 6.00pm-7.00pm The group is open to children and adults with a disability; their siblings and parents and carers. 20 people attend the Choir. The group is currently running online.
## **Umbrella Siblings Group 11 to 17 years**
The Umbrella Siblings group meet monthly on a Thursday evening at Umbrella venues and out in the community. The group is young person led and suggests each month’s activity; these include mad science night; sports and outside games and Offsite Bowling and Crazy golf are very popular. 5 young people attend the group.
26
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **18. RESTRICTED FUNDS continued**
## **New Umbrella Siblings Group 8 to 10 years** .
This is a new monthly group for Umbrella siblings. The group meet on Thursday evening at Umbrella venues and out in the community. The group meet from 6.00pm until 8.00pm. 6 young children attend on a regular basis. A young person led group with the group suggesting activities they would like to try. The group have baked, held board game nights and often go to play adventure golf.
## **GLOBAL MAKE SOME NOISE** _Becky_
The Global Make Some Noise project has had a positive year supporting 65 children and young people aged 6 – 18years old during 2020/21. This includes providing playschemes during; summer, October, Christmas and February school holidays. A fortnightly Side by Side group encouraging friendships and development of independent life skills and a Monthly Saturday Club held in the Belper area.
During the first lockdown Global Make Some Noise suspended all of its services during the months of April – July. However since this initial lockdown the project has continue to deliver services through a blended approach of face to face and virtual services. The project has also continued to receive referrals and has successfully supported a further 10 children and young people.
## **ADULT SERVICES**
## **Lloyds Funding Adult Service**
At the beginning of the financial year 2020 the Lloyds project was at a standstill due to covid-19, services not running and staff being on furlough. Fortunately, the funders allowed Umbrella to use the monies to fund other areas of the adult services, in main keeping a coordinator in post to adapt to virtual services in view of covid and resume some face to face services once restrictions allowed in July. The adult service development lead was brought back part time in late summer but the post focused on supporting service delivery and front line staff across various venues in the city 2 days a week. Later in the year support was required to help finish Annies place so safe face to face services could resume in the new premises.
At the beginning of 2021 heavy restrictions were still in place limiting what activities could be undertaken and accessed by the young adults, ultimately affecting outcomes set out in the Lloyds funding. External links formed at the end of the previous financial year, particularly volunteering and specialist provider opportunities, had all been put on hold, along with being able to access public transport and other partners in the community. Some online opportunities were able to take place such as fitness classes, hubbub theatre activities and specialist support with relationships, but online services were not accessible for many of our young adults due to engagement and communication difficulties.
27
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **18. RESTRICTED FUNDS continued**
During this time work has taken place to review and update internal outcome and monitoring tools, develop service questionnaires around specific areas of development highlighted in the 2019 report, review our service offer and developing new partnerships and opportunities for when restriction easing allowed. New risk assessments were developed around the safe re-introduction of ‘life skills’ activities such as baking and meal preparation. A mini allotment got underway to start growing our own veg along with the development of a gardening, litter picking and green space volunteering risk assessment as well as developing opportunities with an external partner to volunteer in local community green spaces.
After a very challenging year, towards the end of March 2021 more than 20 newly developed opportunities have been offered, put in place, or are due to be accessed over the new financial year when restrictions allow, including volunteering and accredited learning opportunities as well as support with relationships and specialist providers in the community.
During the last few weeks of the financial year, the corona virus pandemic was having an impact on all Umbrella services which will bring new challenges of a different kind over the coming year.
## **Adult Service, TEAM & INDY**
At the start of the financial year, services were suspended until Umbrella was able to gain guidance around how to move forward whilst keeping both staff, families and service users safe during the unfolding pandemic. This resulted in Umbrella offering online 1:1 and group based supports via Zoom. In recognition of the fact that online support was not suitable for all families and young adults, Umbrella made the decision to slowly reintroduce face to face support in July 2020 offering small groups, for those able to wear face masks and socially distance, and 1:1 or 2:1 within a venue for the young adults who were unable to follow government guidelines. Umbrella was able to secure the Allen Centre as this provided the necessary space to accommodate social distancing for the groups, alongside utilising Umbrella house allowing adult services to provide a restricted and limited service to families.
In November 2020 Annie’s place opened enabling adult services to increase group sizes, in line with government and organisation guidelines, during the pandemic. Since then, a mini allotment has been developed by the young adults and we have seen a slow increase in group sizes whilst keeping in line with government and organisation guidelines around Covid restrictions.
During the height of the pandemic, we observed a reduction in referrals due to social workers providing a limited, emergency only service to families. The combination of this, the effects of the pandemic and the limited service we were, and continue to be able to offer, resulted in adult services experiencing a lack of growth in numbers and a reduction in hours delivered compared to the previous year. In addition to this, the limitation furlough placed around recruitment resulted in adult services being unable to increase current service users hours again impacting on the lack of growth in service users and hours delivered.
Despite the constraints TEAM delivered 4459 hrs and earned £82K, INDE & INDE+ delivered 1322 hrs and earned £13k
Number of Young Adults supported - 62
The positive we take from the past financial year is to celebrate the opening of the Annie Hall Centre enabling future growth of services as well as taking the time to feel proud of how we continued to provide services through some of the most difficult and challenging times.
The start of the current financial year has shown an increase in referrals, the recruitment of more support workers alongside the Lloyds development work coming to fruition.
28
## **UMBRELLA DERBY & DERBYSHIRE NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **19. Related party transactions**
The charity has no related party transactions that required disclosure.
## **20. Company limited by guarantee**
The Charity is a company limited by guarantee. Every member promises, if the Charity is Dissolved, while they remain a member or within 12 months afterwards, to pay up to £1 towards the costs of dissolution and the liabilities incurred by the Charity while the contributor was a member.
## **21. 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.
## **22. Cash generated from operations**
## **23.**
|(Deficit)/surplus for the year
Adjustments for:
Investment income shown in investing activities
Depreciation and impairment of tangible fixed assets
(Gain)/loss on revaluation of investments
**Movements in working capital:**
(Increase)/decrease in debtors
Increase in creditors
**Cash generated from operations**
**Financial Instruments**
The carrying amounts of the charity’s financial instruments are
**Financial assets**
Measured at fair value through net income/expenditure
Fixed asset listed investments
Debt instruments measured at amortised cost
-
Trade Debtors
**Financial liabilities**
Measured at amortised cost
-
Trade Creditors|a
_|**2022**
**£**
(64,447)
(425)
37,221
(93)
(1,238)
4,869
______
**(24,113)**
**______**
s follows:
**2022**
**£**
6,963
______
**2022**
**£**
60,993
______
**2022**
**£**
6,300
______|**2021**
**£**
150,216
(712)
30,267
(269)
16,368
11,293
______
**207,163**
**______**
**2021**
**£**
6,870
______
**2021**
**£**
59,976
_______
**2021**
**£**
2,401
_______|
|---|---|---|---|
||_||_|
29
## **UMBRELLA DERBY & DERBYSHIRE**
## **FINANCIAL HISTORY 2017-2022**
## **(This page does not form a part of the statutory financial statements which are subject to the Independent Examiners report on page 8 )**
Umbrella Derby & Derbyshire Limited (reg Charity 1150203) has been operating as a legal entity since April 2013. Previously it existed as Umbrella (reg Charity 770088)
||**Umbrella Derby & Derbyshire Ltd**|**Umbrella Derby & Derbyshire Ltd**|**Umbrella Derby & Derbyshire Ltd**||||
|---|---|---|---|---|---|---|
|**Year Ending 31 March**|**2022**|**2021**|**2020**|**2019**|**2018**|**2017**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Funds**|||||||
|Restricted Funds|194,879|210,104|19,937|14,549|16,609|47,760|
|Designated Funds|113,198|114,124|169,334|162,602|58,220|47,268|
|Unrestricted|196,171|244,467|229,208|258,938|268,619|221,904|
||**504,248**|**568,695**|**418,479**|**436,089**|**343,448**|**316,932**|
|**Months expenditure held in reserve**|||||||
|Gross reserves|4.8|7.2|6.0|6.5|5.5|5.1|
|Net Reserves|3.0|4.9|3.5|4.0|4.5|4.2|
|**Incoming resources**|||||||
|Funding|265,808|462,007|344,077|320,495|327,962|226,479|
|Investment income|518|712|1,751|1,594|494|590|
|Donations|44,590|37,737|62,085|44,735|34,818|56,247|
|Fundraising|4,486|4,956|15,413|15,724|15,262|31,430|
|Earned income|371,717|245,987|354,853|392,912|359,978|361,476|
|Legacy/Job|||||||
|Retention|||||||
|Scheme|29,446|72,741|-|94,026|-|-|
||**716,565**|**824,140**|**778,179**|**869,486**|**738,514**|**676,222**|
|**Resources Expended**|||||||
|Staff Costs|617,815|552,466|647,345|624,163|580,147|519,779|
|Other costs|163,197|121,458|148,444|152,682|131,698|117,811|
||**781,012**|**673,924**|**795,789**|**776,845**|**711,845**|**637,590**|
|**Staff costs/Total Costs**|79%|80%|81%|80%|81%|82%|
|Average Staff Numbers|40|49|75|59|51|49|
|Full Time Equivalent|19|24|29|25|22|23|
|**Funding**|||||||
|Derby City Council|8,734|36,821|119,476|117,417|105,001|98,061|
|Derbyshire County Council|7,689|4,001|23,401|28,841|58,419|24,991|
|Big lottery|105,403|167,523|101,802|105,999|100,150|38,001|
|Children in Need|26,698|45,787|40,582|57,080|53,349|42,398|
|Lloyds TSB|34,564|48,212|9,429|6,250|8,750|-|
|Other|82,720|159,663|49,387|4,908|2,293|23,028|
||**265,808**|**462,007**|**344,077**|**320,495**|**327,962**|**226,479**|
|**Funding/Expenditure**|34%|77%|43%|41%|46%|34%|
|**Tangible Fixed Assets**|||||||
|Opening Balance|310,832|158,104|170,845|153,965|149,247|133,937|
|Additions|39,103|182,995|10,293|37,685|21,600|29,942|
|Depreciation|(37,221)|(30,267)|(23,034)|(20,805)|(16,882)|(14,632)|
|Net Book Value|**312,714**|**310,832**|**158,104**|**170,845**|**153,965**|**149,247**|
Annual accounts for Umbrella (Reg Charity 700884) are no longer available on the Charity Commission website. Digital copies can be obtained from Umbrella Derby & Derbyshire Limited.
**30**
## **UMBRELLA DERBY & DERBYSHIRE SECTOR ANALYSIS 2021-2022**
## **(This page does not form a part of the statutory financial statements which are subject to the Independent Examiners report on page 8 )**
||**Children**
**Services**
**Adult**
**Services**
**Play &**
**Leisure**
**Information**
**& family**
**Support**
**Annies**
**Place**
**Vols**
**Core**
**/reserve**
**Total**
91
100
200
260
14,940
29,408
44,999
43,256
34,564
39,236
107,894
35,400
5,457
265,807
529
686
-
15
940
3,328
5,498
120,841
269,069
8,887
945
-
-
399,742
**164,717**
**304,419**
**48,323**
**109,114**
**51,280**
**38,193**
**716,046**
-
-
-
-
-
425
425
(6,680)
(3,493)
(3,836)
(895)
(34)
850
(14,088)
**158,037**
**300,926**
**44,487**
**108,219**
**51,246**
**39,468**
**702,383**
(153,258)
(244,929)
(23,027)
(81,062)
-
(115,539)
(617,815)
(4,342)
(8,612)
(449)
(627)
-
(627)
(14,657)
(3,260)
(4,962)
(5,190)
(1,615)
(986)
(125)
(16,138)
(1,672)
(2,438)
(3,750)
(250)
(3,025)
11,135
-
-
-
-
-
(13,499)
(3,957)
(17,456)
-
-
-
-
-
(11,466)
(11,466)
-
-
-
-
(5,917)
(2,777)
(8,694)
-
-
-
-
(128)
(8,148)
(8,276)
(86)
-
(133)
-
-
(6,602)
(6,821)
(28)
(17)
(100)
(2)
(25)
(729)
(901)
-
-
-
-
(750)
(6,363)
(7,113)
-
-
(48)
-
(19)
(3,140)
(3,207)
(58)
-
(2)
-
-
(1,131)
(1,191)
(205)
-
-
-
-
(3,937)
(4,142)
(1,723)
(881)
-
-
-
-
(2,604)
(44)
(27)
(33)
(11)
(67)
(131)
(313)
(50)
-
-
(30)
(204)
(3,768)
(4,052)
(8)
-
-
-
(4,687)
(161)
(4,856)
**(164,734)**
**(261,866)**
**(32,732)**
**(83,597)**
**(29,307)**
**(157,466)**
**(729,702)**
**(6,697)**
**39,060**
**11,755**
**24,622**
**21,939**
**(117,998)**
**(27,319)**
(31,879)
(38,915)
(5,314)
(28,438)
(3,239)
107,785
-
(1,283)
-
(391)
(23)
(20,509)
(15,015)
(37,221)
-
-
-
-
-
93
93
**(39,859)**
**145**
**6,050**
**(3,839)**
**(1,809)**
**(25,135)**
**(64,447)**|**2020-21**
**adjusted**|
|---|---|---|
|**Income**
Donation & Fundraising
Grant Income
Membership/Sales/other
Services
**TOTAL OPERATING**
**INCOME**
Interest & Investment
income
Cost of Sales
**TOTAL INCOME LESS**
**COST OF SALES**
**Expenditure**
Wages and Salaries
Travel & accommodation
Activity cost
Volunteer charge
Repair & Maintenance
Phone & Broadband
Utilities
Insurance
Computer & IT Costs
General Admin
Photocopier
Fees, Legal & Professional
Printing, Postage &
Stationery
Training
Bad debts
Staff entertainment &
Refreshments
Other<£1500 P.A.
Expensed equipment||39,018
293,006
75,477
250,657|
|||**658,158**
712
(8,421)|
|||**650,449**|
|||(552,466)
(7,774)
(6,716)
-
(12,065)
(11,214)
(5,199)
(7,029)
(8,383)
(1,983)
(8,104)
(4,217)
(300)
(2,601)
(1,604)
(73)
(3,056)
(2,452)|
|**Total operating cash**
**expenditure**||**(635,236)**|
|**Cash (Deficit)/surplus**
**Overhead allocation (15%**
**on cost)**
**Depreciation**
**Gain on Investment**
**TOTAL (Deficit)/surplus**||**15,213**|
|||-
(30,267)
269|
|||**(14,785)**|
**31**