2023-03-31-accounts - Umbrella Derby & Derbyshire

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Contents			Pages
Reference and administrative		details
Trustees' report			2 to 7
Independent Examiner's	report
Statement ofFinancial Activities
Balance Sheet			10to 11
Statement ofCash Flows			12
Notes to financial statements			13to 28
Management information			29to 30

The Board	of Trustees /	Directors	Directors
		James Stafford DL		Chair
		Ruth Pownal1		Vice Chair
		Nigel Farrow		Secretary
		John Russell		Treasurer
		Sharon Insul1
		Tracy Harrison
		Wayne Cook
		Beth McDonald
		Catherine Moseley
		Richard Vasey		Appointed	6April 2022
		Zowie Hunt		Appointed	9August 2023
Com pany Secretary		Nigel Farrow
Chief Executive		Ann Rowlands MBE
Registered	Office	Umbrella House
		64Birdcage Walk
		Mackworth
		DERBY
		DE22 4LD
Independent	Examiner	David Smith FCCA
		DKS Chartered	Certified Accountants
		2 Kingsdale Grove
		Chellaston
		Derby
		DE73 5NX
Bankers		Barclays Bank pic
		22-26 StPeters	Street
		Derby
		DE1 1SH

		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds 2022
				2023
	Note
INCOME
Donations and Legacies		31,850	10,051	41,901	44,590
Charitable Activities,		433,944	227,509	661,453	637,525
Other trading~Activities		24,121	12,008	36,129	31,790
Investment Income		2,574		2,574	425
Other income					2,142
TOTAL		492,489	249,568	742,057	716,472
INCOME
EXPENDITURE
Charitable Activities		489,632	279,782	769,414	781,012
TOTAL EXPENDITURE		489,632	279,782	769,414	781,012
NET (LOSSES)/GAINS	11	(222)		(222)	93
ON INVESTMKNTS
NET (OUTGOING)/INCOMING		2,635	(30,214)	(27,579)	(64,447)
RESOURCES/NET
(EXPENDITURE)/
INCOME BEFORETRANSFERS
Transfers Between Funds	15
NET MOVEMENT IN FUNDS FOR		2,635	(30,214)	(27,579)	(64,447)
THK YEAR
Total fund Balances at 1 April 2022		309,369	194,879	504,248	568,695
TOTAL FUND BALANCES AT
31MARCH 2023		312,004	164,665	476,669	504,248


			Note
Fixed Assets
Tangible Assets			10		277,108		312,714
Current Assets
Investments			11	6,740		6,963
Debtors			12	64,538		61,649
Cash at Bank and	in Hand			178/61		194,084
				249,639		262,696
Creditors: amounts		falling
due within one	year		13	(50,078)		(71,162)
Net Current Assets					199,561		191,534
Total assets less current
liabilities					476,669		504,248
Net Assets					476,669		504,248
Funds
Unrestricted
Designated Funds			14
Staff redundancy	Provision				85,888		88,037
Legacy Fund					25,161		25,161
Other Charitable	Funds
General Reserves			14		200,955		196,171
Restricted			15		164,665		194,879
Total Charity Funds			16		476,669		504448


				Note
Cash (outflows)/inflows		from
operating activities
Cash generated from
operations				21		(7,371)		(24,113)
Investing activities
Purchase oftangible	fixed
assets					(3,609)		(39,103)
Interest received					2,574		425
Net cash provided	by
investing activities						(1,035)		(38,678)
Net (decrease)/increase		in cash
and cash equivalents						(8,406)		(62,791)
Cash and cash equivalents			at
beginning ofyear						186,767		249,558
Cash and cash equivalents			at
end ofyear						178,361		186,767
Cash at bank and in	hand					178,361		194,084
Bank loan								(7,317)
Net cash and cash equivalents						178/61		186,767

Asset Group			Capitalisation	Capitalisation	Depreciation
Land BcBuildings,	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
ITequipment			At Original	cost	3 years
Office Equipment			At Original	cost	5 years
Leasehold Improvements			At Original	cost	40 years

	UMBRELLA DERBY&DERBYSHIRE	UMBRELLA DERBY&DERBYSHIRE	UMBRELLA DERBY&DERBYSHIRE	UMBRELLA DERBY&DERBYSHIRE
	NOTES TO FINANCIAL STATEMENTS
	YEAR		ENDED 31MARCH	2023
			Unrestricted	Restricted	Total	Total Funds
			Funds	Funds	Funds	2022
					2023
2.	Donations &Legacies
	Donations		31,850	10,051	41,901	44,590
			31,850	10,051	41,901	44,590
	Year Ended 31March 2022		29,245	15,345		44,590
3.	Charitable Activities
	Grants/ Income Receivable	f'rom
	Derby City Council			5,000	5,000	8,734
	Derbyshire County Council			4,261	4,261	7,689
	Other			1,798	1,798	992
	Lloyds Foundation			19,440	19,440	34,564
	Earned Income		433,944		433,944	371,717
	Big Lottery			120,455	120,455	105,403
	Children in Need					26,698
	Global Make Some Noise					16,558
	Gardening Disabled					41,376
	The John Horseman Trust			5,000	5,000
	Garfield Weston			30,000	30,000
	Derbyshire Com			10,000	10,000
	Foundation
	Screwfix			4,000	4,000
	The Grey Court Trust			6,500	6,500
	Mencap			650	650
	Souter Charitable Trust			2,000	2,000
	Edward Gosling Trust			11,600	11,600	3,200
	Active Partner Trust					4,614
	Arts Council			2,200	2,200	2,017
	Duke ofDevonshire 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
	Tesco Groundwork			1,031	1,031
	Vernon Robert Bowmer			1,500	1,500
	Toyota Manufacturing			2,074	2,074
			433,944	227,509	661,453	637,525
	Year Ended 31March 2022		377,175	260,350		637,525

				Unrestricted	Restricted	Total	Total Funds
				Funds	Funds	Funds	2022
						2023
4.	Other	Trading Activities
	Event	/ Club	Income	19,713	11,463	31,176	27,304
	Fundraising			418		418	410
	Other			3,990	545	4,535	4,076
				24, 121	12,008	36,129	31,790
	Year	Ended	31March 2022	16,021	15,769		31,790
				Unrestricted	Restricted	Total	Total Funds
				Funds	Funds	Funds	2022
						2023
5.	Investment		Income
	Bank	Interest	receivable	2,325		2,325	232
	Dividend Income			249		249	193
				2,574		2,574	425
	Year	Ended	31March 2022	425			425
6.	Other	income
	Covid	Assistance					2,142
	Year	Ended	31March 2022	1,839	303		2,142

		Children	Adult	Play 8		Armies	Vols Core	Total	Un
		Services	Services	Leisure	IFSS	Place	/reserve	Restricted	restricted	Total	2021-22
Wages and Salaries		92,905	246,128	47,661	87,965		125,937	164,113	436,483	600,596	617,815
Cost ofSales		950	4,872	5,397	3,578	100	23	9,578	5,342	14,920	14,088
Travel & accommodation		3,254	9,522	682	502		754	2,502	12,212	14,714	14,657
Activity cost		1,581	6,014	3,801	3 775		352	11,861	3,662	15,523	16,139
Volunteer charge		4,781	5,450	5,820	600	1,013	(17,664)	1,722	(1,722)
Repair &Mmntenance			47	100		9,277	7,588	9,158	7,854	17,012	17,456
Phone &Broadband							9,791	4,000	5,791	9,791	11,466
Utilities		(67)				7,091	2,622	5,367	4,279	9,646	8,694
Insurance						209	8,638	3,275	5,572	8,847	8,276
Computer &ITCosts				43			6,828	1,000	5,871	6,871	6,821
General Admin		(30)		(20)		543	503		996	996	901
Photocopier							15,675	2,000	13,675	15,675	7,113
Fees, Legal &.Professional					13	308	1,366	13	1,674	1,687	3,207
Printtng, Postage &. Stationery							770	750	20	770	1,191
Training		65			755		3,607	1,755	2,672	4,427	4,142
Bad debts		339	38	188					565	565	2,604
Staff entertainment	&
Refreshments			174		11	38	752	11	964	975	312
Otherc61500 P.A.					480	302	3,016	480	3,318	3,798	4,053
Expenscd equi ment		84		28		3,029	245	3,093	293	3,386	4,856
Total operating cash
expenditure		103,862	272445	63,700	97,679	21,910	1702103	220,678	509/21	730,199	743,791
Overhead allocation		'8»4	88,099	15,149	25,524	(26,118)	(131,438)	59,095	(59,095)
Depreciation				439	9	22,746	16,021	9	39,206	39,215	37321
TOTAL		132,646	360344	79,288	123,212	18,538	55/86	279,782	489,632	769,414	781,012

	2022-23	2021-22
8.Aggregate Payroll costs were:-
Wages 8c Salaries	553,011	568,544
Social security costs	31,458	29,710
Pension costs	11,527	19,561
Benefits in Kind	4,600
	600,596	617,815

				2022-23	2021-22
Management Staff				2	3
Administrative Staff				3	4
Charitable staff —Contracted/holidays		(Activity	Support Worker)	26	26
Charitable staff —(Co-ordinators	and	Family Support)		9	7
				40	40
Only 6(2022:6)ofthe above are	full	time
The Average Full time equivalent	is as follows:-
Management staff				2.6	2.6
Administrative staff				1.5	1.5
Charitable staff —Contracted/holidays		(Activity	Support Worker)	15	9.9
Charitable staff —(Co-ordinators	and	Family Support)		5	5
				24.1	19

9.	Operating (deficit)/surplus	Operating (deficit)/surplus	Operating (deficit)/surplus
	The Operating (deficit)/surplus			is	stated		after	charging:-
									2022-23		2021-22
	Depreciation								39,215		37,221
	Independent	examiner's	remuneration			(incl VAT)				1,170	1,050
10.	Tangible Fixed Assets
								Building			Office
					Land &			Refurbish-			Equipment	&
					Buildings			-ment	Equipment		Furniture		Total
						K
	Cost
	At 1 April 2022				213,058			235,675	85,943	47,207	14,300		596,183
	Additions								788		2,821		3,609
	Disposals								(14,084)	(7,294)	(1,160)		(22,538)
	At 31March	2023			213,058			235,675	72,647	39,913	15,961		577,254
	Depreciation
	At I April 2022				(87,152)			(107,641)	(41,097)	(39,493)	(8,086)	(283,469)
	Charge for year				(11,438)			(6,826)	(12,962)	(5,161)	(2,828)		(39,215)
	Eliminated on disposals								14,084	7,294	1,160		22,538
	At 31March	2023			(98,590)			(114,467)	(39,975)	(37,360)	(9,754)	(300,146)
	Net book value
	At 31March	2023			114,468			121,208	32,672	2,553	6,207		277,108
	%ofOriginal	cost						5/%	45%	6%	39%		48%
	At 31 March	2022			125,906			128,034	44,846	7,714	6,214		312,714
	%ofOriginal	cost					59%	54%	52%	/6%	43%		52%
11.	Investments
									2022-23		2021-22
	HSBC Shares									6,962	6,870
	Unrealised (loss)/profit		on shares							(222)	93
										6,740	6,963

12.	Debtors
			2022-23	2021-22
	Trade Debtors		64,035	60,993
	Prepayments and
	Accrued Income		503	656
			64,538	61,649
13.	Creditors: Amounts	falling due within one year
			2022-23	2021-22
	Trade Creditors		5,441	6,300
	Accruals and deferred	income	44,637	57,545
	Flexible commercial Mortgage			7,317
			50,078	71,162
	Deferred income at 31	March 2023 totals f43,679
	(2022: K50,854)

		Balance				Balance
		1April	Incoming	Resources		31March
		2022	Resources	expended	Transfers	2023
	Designated Funds
	Staff redundancy
	Contingency	88,037			(2,149)	85,888
	Legacy fund designated	25,161				25,161
	General Reserves	196,171	492,489	(489,854)	2,149	200,955
		309,369	492,489	(489,854)		312,004
15.	Restricted Funds: Movements	in year
		Balance 1 April 2022	Incoming Resources	Resources expended	Transfers	Balance 31March 2023
	Family Support	14,532	113,880	(123,212)		5,200
	Garfield Weston		30,000	(30,000)
	Derby City
	Council		5,000	(5,000)
	Derbyshire Com
	Foundation		10,000	(10,000)
	Lloyds	3,142	19,440	(22,582)
	Arts Council —Choir	781	2,200	(2,429)		552
	Disabled Gardening	3,709	4,375	(8,084)
	Edward Gosling Charity	1,993	11,600	(13,593)
	The Grey Court Trust		6,500	(6,500)
	Annie's Place	l63,674	801	(5,867)		158,608
	Mencap —Walking	1,083	650	(1,428)		305
	Derbyshire County Council	5,965	4,261	(10,226)
	Youth Club-
	Tues/Thurs/Fri		38,287	(38,287)
	Toyota		2,074	(2,074)
	Other		500	(500)
		194,879	249,568	(279,782)		164,665

Analysis ofNet assets between	Analysis ofNet assets between
		Tangible Fixed Assets	Net Assets/ (liabilities)	Total
Restricted Funds
Family Support			5,200	5,200
Arts Council —Choir			552	552
Mencap —Walking			305	305
Annie's Place		158,608		158,608
		158,608	6,057	164,665
Unrestricted Funds
Designated Funds
Staff redundancy	provision		85,888	85,888
Legacy Fund			25,161	25,161
General reserves		118,500	82,455	200,955
		118,500	193,504	312,004
Total Funds		277,108	199,561	476,669

20.	Corporation taxation	Corporation taxation	Corporation taxation	Corporation taxation	Corporation taxation
	The charity is exempt from tax on income and					gains falling		within section 505 ofthe Taxes Act 1988or
	section 252 of the Taxation	of Chargeable			Gains Act		1992 to the extent that these are applied			to its
	charitable objects.
21.	Cash generated from operations
								2023	2022
	(Deficit)/surplus for the year							(27,579)	(64,447)
	Adjustments for:
	Investment income shown in	investing	activities					(2,574)	(425)
	Depreciation and impairment	oftangible		fixed assets				39,215	37,221
	Loss/(gain) on revaluation of	investments						222	(93)
	Movements in working capital:
	(Increase)/decrease in debtors							(2,889)	(1,238)
	(Decrease)/increase in creditors							(13,766)	4,869
	Cash generated from operations							(7/71)	(24,113)
22.	Financial Instruments
	The carrying amounts ofthe charity's		financial			instruments	are as follows:
								2023	2022
	Financial assets
	Measured at fair value through	net income/expenditure
	Fixed asset listed investments							6,740	6,963
								2023	2022
	Debt instruments measured at	amortised		cost
	Trade Debtors							64,035	60,993
								2023	2022
	Financial liabilities
	Measured at amortised cost
	Trade Creditors							5,441	6,300

2013. Previo	usly i	t exi	sted as Umbre	lla (reg Charity 770088)	lla (reg Charity 770088)
				Umbrella Derb		dk Derb shire Ltd
Year Ending	31March			2023	2022		2021		2020	2019	2018
Funds
Restricted Funds				164,665	194,879		210,104		19,937	14,549	16,609
Designated	Funds			111,049	113,198		114,124		169,334	162,602	58,220
Unrestricted				200,955	196,171		244,467		229,208	258,938	268,619
				476,669	504,248		568,695		418,579	436,089	343,448
Months expenditure			held in reserve
Gross reserves				4.9	4.8		7.2		6.0	6.5	5.5
Net Reserves				3.1	3.0		4.9		3.5	4.0	4.5
Incoming	resources
Funding				227,509	265,808		462,007		344,077	320,495	327,962
Investment	income			2,574	518		712		1,751	1,594	494
Donations				41,901	44,590		37,737		62,085	44,735	34,818
Fundraising				4,953	4,486		4,956		15,413	15,724	15,262
Earned income				433,944	371,717		245,987		354,853	392,912	359,978
Legacy/Job
Retention
Scheme				31,176	29,446		72,741			94,026
				742,057	716,565		824,140		778,179	869,486	738,514
Resources	Expended
Staff Costs				600,596	617,815		552,466		647,345	624,163	580,147
Other costs				169,040	163,197		121,458		148,444	152,682	131,698
				769,636	781,012		673,924		795,789	776,845	711,845
Staff costs/Total		Costs		78o/o	79'/o		80oo		81o/o	80'/o	81'/o
Average StaffNumbers				40	40		49		75	59	51
Full Time Equivalent				24	19		24		29	25	22
Funding
Derby City	Council			5,000	8,734		36,821		119,476	117,417	105,001
Derbyshire	County Council			4,261	7,689		4,001		23,401	28,841	58,419
Big lottery				120,455	105,403		167,523		101,802	105,999	1.00,150
Children in	Need				26,698		45,787		40,582	57,080	53,349
Lloyds TSB				19,440	34,564		48,212		9,429	6,250	8,750
Other				78,353	82,720		159,663		49,387	4,908	2,293
				227,509	265,808		462,007		344,077	320,495	327,962
Funding/Expenditure				30'/o	34'/o		77'/o		43'/o	41'/o	46o/o
Tangible Fixed Assets
Opening Balance				312,714	310,832		158,104		170,845	153,965	149,247
Additions				3,609	39,103		182,995		10,293	37,685	21,600
Depreciation				(39,215)	(37,221)		(30,267)		(23,034)	(20,805)	(16,882)
Net Book Value				277,108	312,714		310,832		158,104	170,845	153,965
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.

									Vols
			Children	Adult	Play &	Information	&	Armies	Core		2021-22
			Services	Services	Leisure	family Support		Place	/reserve	Total	adjusted
Income
Donation &Fundraising					8,950		300	801	31,850	41,901	44,999
Grant Income				19,440	36,125	110,495		9,375	52,074	227,509	265,807
Membership/Sales/other			65				545	1,383	2,960	4,953	5,498
Services			102,885	3506i4	8,923	2,541			157	465,120	399,742
TOTAL OPERATING
INCOME			102,950	370,054	53,998	113,881		11,559	87,041	739,483	716,046
Interest &Investment		income							2,574	2,574	425
Cost ofSales			(950)	(4,872)	(5,397)	(3,578)		(100)	(23)	(14,920)	(14,088)
TOTAL INCOME	LESS
COST OFSALES			102,000	365,182	48,601	110/03		11,459	89,592	727,137	702883
Expenditure
Wages and Salaries			92,905	246,128	47,661	87,965			125,937	600,596	617,815
Travel &accommodation			3,254	9,522	682		502		754	14,714	14,657
Activity cost			1,581	6,014	3,801	3,775			352	15,523	16,138
Volunteer charge			4,781	5,450	5,820		600	1,013	(17,664)
Repair &Maintenance				47	100			9,277	7,588	17,012	17,456
Phone &Broadband									9,791	9,791	11,466
Utilities			(67)					7,091	2,622	9,646	8,694
Insurance								209	8,638	8,847	8,276
Computer &ITCosts					43				6,828	6,871	6,821
General Admin			(30)		(20)			543	503	996	901
Photocopier									15,675	15,675	7,113
Fees, Legal &Professional							13	308	1,366	1,687	3,207
Printing, Postage &	Stationery								770	770	1,191
Training			65				755		3,607	4,427	4,142
Bad debts			339	38	188					565	2,604
Staffentertainment	&
Refreshments				174				38	752	975	313
Other&I:1500 P.A.							480	302	3,016	3,798	4,052
Expensed equipment			84		28			3,029	245	3,386	4,856
Total operating cash
expenditure			102,912	267/73	58/03	94,101		21,810	170,780	715/79	729,702
Cash (deficit)/surplus			(912)	97,809	(9,702)	16/02		(10/51)	(81,188)	11,858	(27419)
Overhead allocation			(28,784)	(88,099)	(15,149)	(25,524)		26,118	131,438
Depreciation					(439)		(9)	(22,746)	(16,021)	(39,215)	(37,221)
(Loss)/gain on investment									(222)	(222)	93
TOTAL (deficit)/surplus			(29,696)	9,710	(25490)	(9831)		(6,979)	34)007	(27879)	(64,447)