Company number 07990220 Registered charity number 1153745 CANTERBURY UMBRELLA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CANTERBURY UMBRELLA CONTENTS Page Reference and administrative delails of the charity, its Trustees and advisors Trustees, report Independent examiner's report Slalemenl of financial activities Balanc6 shè81 Notes to the financial statements 9-16
CANTERBURY UMBRELLA Page 1 REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS FOR THE YEAR ENDED 31 MARCH 2025 Truslees B Gore (resigned 1 May 2025) D Baxter- Chair Mrs D Jackson Dr B Slott Iresignad 15 July 2024> P Nolan {resigned 29 May 2024) Ms C Clark8 D Milham Treasurer M Taylor Mrs T Taylor B Holli5 BEM (appointed 12 November 2024 resigned 18 November 20251 Mrs C Mcgirr (appointed 1 May 2025) Reglstered offlce Canlerbury Umbrella Centre st. Pelar's Place Canterbury Kent CT12DB Independent Examlner M J Moore FCA 15 Preston Park Faversham Kent ME13 8LH Bankers CAF Bank 25 Kings Hill Avenua Kings Hill West Malling Kent ME19 4TA Company registered number 07990220 Charlty registered number 1153745
CANTERBURY UMBRELLA Page 2 TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees (who are also directors of the charitable company for the purposes of company lawl present Iheir annual report together with the financial statements for the year ended 31 March 2025. The Charity conslitules a public benefit enttty as deflneti by FFt5 102. Tn1s report has been prepared in aGGordanG¢ with AGcounting and Reporting by Charities.. statement of Recommended Practice appllcable lo charities preparing accounts in accordanc8 Wlth the Financlal Reporting Standard applicablg in the UK and R8public of Ireland IFRS 1021 issued on 16 July 2014 as updated through Update Bulletin 1 published on 1 January 2019, the Finanoial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021, the Charlties Act 2011, the Companies Act 2006 and UK Generally Accepted Practi a5 rt 8pplies from 1 January 2019 structure. govern8nc$ and managemont Conslilullon The charity is a company limilBd by guarantee and is conslltuled under a Memorandum of Association dated 14 March 2013 as amendèd by sp8cial resolutlon r&glstered at Companl8s House on 5 September 2013 and is reglst8r8d charity. The reftrrence and 8dministr3tlon Informatlon is set out on p8g$ 1 of the financial statements. bl Mgthod of appolntm8nl of el8clion of Trusl8eS The management of the charity is the responslbility of the Tru51ees who are elected and co-opted under th8 terms of the Memorandum of Association. Pollcles adopted for the induction Bnd Iraining of Trustees All new Trustees rorRlve an induction pack which includ9$ the obligations of Trust8es the maln documents whlch s81 oul the operallonal framework for the Charlly In¢ludlng Memorandum & Artlcles the Aims, Principl88 & Policies Train1ng Pack dl Org8nisalion structure and declslon maklng The Trustges me81 at least bi-rnonlhly, taking responslbllily for admini51ering the charity and taklng key pollcy decisions. The Trustees regularly me81 with m8mber5 of staff and representatives of the c8nlre users Imembersl Canlorbury Umbrella 8mploys 3 $1gff - a Centre Manager, a Chgf and a catering asslslanUclean8r. All other function5 are carried out by a pool of acllve volunteers. Risk assessment The Trustees have asse53ed the major rlsks lo wh1Gh the charitable company Is exposed, in partlcular those rèlated lo the operation$ and flnances of the charitable company. and are sallsfied that systems and procedures are in place lo mrtigale exposure to the major risks. Procedures are In place lo ensure compliance with the health and safety of all staff, Glients and vlsilors.
CITIZENS ADVICE BUREAU IN SWALE Page 3 TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Oble¢ts of the Charlty for Publlc Benefit Canterbury Umbrella exists to provide public benefit by'.- Promoting wilhoul distinction of sex, sexual orienlalion, race, or of pollllcal, r8ligious or othor opinions, any haritablè purpos8 for thè benefit of the inhabitants of Canlerbury, Kent and th8 n8ighbouring villages and nèighbourhood, and without prejudice, to thg g8nerality of the foregoing in particular,. Supportlng people with mental or physical sickness, disability or disorder, and lo support the aged., Prolecllng and preserving mgntal and emollonal health and slablllly., Providlng publlc b8nefrt through the communlly support ¢entre$ sUpplng facilities for r8creation, education. refreshm&nl, companionship and general care. and rgsid8nc6. and to manage and maintain such centrgs for facilllie8 so as lo further thg objects of Canterbury Umbr811a. In setting objectives and plannlng for activ18, the Trustees have glven due consideration lo general guldance publlshed by the CharY Commission relating lo publlc benefit, including the guldance 'Public benefit., running a charity IP821'. The strategy adopted to meet the objective of the charity in delivering public bgnefil includes the Trustees continually 8valuallng and enhancing ils rang8 ol activities and facilllies which are made available to th8 members. Specifically thls includes the inlrodudion of counselling 88rvice8, additional computgr facililigs and well malnlalned communlly support enlro. Achl•vém6nts and Performance The charity continu9d to operatè Cant8rbuiy Umbrella Cenlrg throughout the year provldlng support, activities and nutrillous reasonably priced meals lo thos8 In the community with poor mental health, slr8ss, dlsabilities and economically dlsadvanlaged. In March 2024 the Trustees signed a memorandum of understanding to merge Cantgrbury Umbrella wlth MIND Bexley and East Kent. Thè agr8emenl sp8¢lflcally dgtalled that the range of 5ervlces and activllles would ¢ontlnue to b8 offered al the Umbrella Centre and that the experienced staff would be offered equivalent lobs under TUPE regulations. MIND proposals were lo gxlend tho cafe lo creat8 a commercial vegan cafe applying their Revival formal as al Whilslable. The Umbrella activities would be contained lo an area al the front of th8 ground floor with the upstairs converted lo a training c8nlre. MIND had submitted an applicallon Ljndgr the Levelling-up Fund for £250,000 for the cafe extension and working capi181. When the General Election was call8d in June 2025 and tho grant application was frozon, the CEO of MIND wSthdrgw from the proposed merger. In July 2025 tho Trustees revlewed the flnanclal po8ilion and urggntly reduced operatlonal c081s by declaring two lobs redundant lo relaln cl centre m8nager, chef and an asslslanVGleaner. The Centre opening hours were reduced so the Gentre is open from 9am lo 3 pm Monday to Frlday. The Trusle9s assessed there were adequate funds to ¢onllnue lo operate until and ol December 2024, Financial Plan lo ensure thè charity was able lo continue lo operate throughout 2025. This involved recruiting addilonal Iruslees and volunteers, increasing cafe income and room hire revenues, developing professional methodology for grant applications Ilhis aspect has begn aid8d by mentoring from Funding for All), increasing awareness of the Umbrella Centre within the local community, particularly erscouraging business lo donate awareness of the Umbrella Centre within the local otnmunlly, partlcularly encouraging business to donate food thanks particularly lo Bookers Wholesale, TW Wholesale (fresh fruit and vegelablesl, Nando's, Sainsbury, Tesco and Fairtrade - and financial contributions from local businesses, organlsations and individuals. There has also been action to reduce energy, telephonellnlernel, photocopying and other costs. Whilst Canterbury Umbrella is open lo all, it is a reglstered Warm Welcome Spaces Centre, 8 m8mbershlp scheme was re-introduced costing £12 pa - thls gives a discount on meals, free acllvilles and reduced hire costs currently there are 325 members. The Cenlre is now busier than pre-covid when 9 staff were ernployed provlded income from Cafe and room hlre Is maintained the Trustees consider there are sufficient funds to operate Into 2027 and beyond.
CANTERBURY UMBRELLA Page 4 TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Plans for the Future Following a year of restructuring the Charity is on a better financial footing having secured a number of Grants and in partlcular £20,000 pa from The Swire Trust secured for 3 years. In addition the following grants have been obl¥ined in 2025 Philip and Connie Phillips Trust £10000 April 2025 Community of the Presentation Trust. £5000 June 2025 Colyer Fergusson Charitable Trust £15,000 July 2025 Henry Oldlièld Trust £25,000 August 2025 Kobler Trust £25,000 September 2025 Friends of Mental Health East Kent £2,000 September 2025, Mayah's Legacy £1737 September 2025. Kent & Medway Community Health £4950 September 2025. HNS K8nl and Medway £1000 September 2025. Kent Community Foundation £5000 Oclob8r 2025 total of £11,000 was ralsed uslng the Kent Crowd Fund platform to run Living in the Moment Workshops al C8nlerbury Umbrella for 12 months commenGlng Novemb&r 2025, The Trus1998, staff and members ar8 very grateful lo thg Trustees of th8 above and the local businesses and Individuals who donate so generously to support the WOTk al Canl8rbury Umbrella. Provided the cafe income and room hire revenu8 is mainlainod the Trustees are confid$nl Canterbury Umbrella wlll continue to serve the Communlty well into 2027. Flnanclal R8vl8w Tho financlal rasults for the year are sel out on page 7 Rosorv8s Pollcy The Truslge's aim to maintain £30,000 cash reserve lo cover redundancy and other closure costs Going ¢on¢grn Th8 Trustees have reasonable expeGlalions that the charity has adgquate recourses lo opar8le Into 2027 and beyond. They continue lo ope¥ale on the basis of a going concern Sn preparing th8 financial statements
CANTERBURY UMBRELLA Page 5 TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Statement of Trustees, R95ponslbilities The Trustees (who are also the Dirgctors ol the Charity for the purposes of Company Lawl are r8sponsible for preparing the Trustees, report and th8 financial slalemenls in accordance with applicabl8 law and United Kingdom Accounllng Standards (United Kingdom Generally Accepted Accounting Practice) Company Law roqulr8s the Trustees lo prepare flnancial statements for each financial year. Under company law, the Trustees must not approve the financial statements unleys they are satisfied that th&y giv8 a true and fair view of the slate ol affairs of the charity and of Its incoming resources and application of resources. including ils income and expenditure for that period. In preparing these fln&ncl81 statements th8 Trustees are required to:_ 1. select 8uilabl8 accounting policies and then apply them consistently observ8 th& m8lhDds and prin¢ipl&s of the Charities SORP IFRS 1021 make judgements and acGounling esllm8les that are reasonable and prudent 4. prepare the financSal slal8menls on th8 golng concern basis unl8ss11 is Inappropri8t8 to presume that the Charity w511 conllnue In business Th8 Twsteos are responsible for k8eping adgquate 8ccounling racords that 8re sufficient lo show and explain the charity's Iran8aclions and disclose with reasonable accuracy al any time the financial posllion of the charlly and enablg them lo ensur8 that the financial statements comply with thè Companies Act 2006. Th8y are also responsible for safeguarding the assets of the charrty and hen for laklng reasonable steps for the preven11on of fraud and other irregularllle8. roved rd of Trustees on the 18th December 2025 and signed on Ils behalf by.. David Baxter Chalrman
CANTERBURY UMBRELLA Page 6 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITIZENS ADVICE BUREAU IN SWALE I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 6 to 19. Responslbllities and basls of report As the charity Trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 1"Ihe 2006 Act"). Having satisfied myself that the accounts of the Gompany are not required to be audit&d 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 ("Ihe 2011 Act"). In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examlnèrfs stataments I have complet8d my @xamination. l ¢onfirm that no matters have ¢om8 to my attention in connection with the éxamination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the company as required by section 386 of the 2006 AGt', or the accounls do not accord with those records,. or the accounts do not comply with the a¢¢ounting requirements of section 396 of th8 2006 Act other than any r8quir8m8nt that the eccounls give a 'lru8 and fair view, which is not a matl8r considered as part of an Independent examination., or the accounts have not been prepared In accordance with the Charitiès SORP IFRS1021. I have no con¢erns and have come across no other mall8rs in connection with the examination to whi¢h attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Use of Report This report is made solely to the Company's Trustees, as a body, in accordance wlth section 145 of the Charities Act 2011 and regulations made under s8clion 145 of that Act. My work has been undertaken so that I might stale lo the Company's Trustees those matters l am required to stale to them in an Independent examiner's report and for no other purpose. To the fullest &xlent permitted by law, I do not accept or assume responsibility lo anyone other than the Company and the Company's Trustees as a body, for my work or this report. M J Moore FCA 15 Preston Park Faversham Kent ME13 8LH Date 19th December
CANTERBURY UMBRELLA Pago 7 STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025 Note Unre5trlcted Designatgd Funds Fund Restricted Funds Total 2025 Total 2024 Income and Endowments Donations 62,168 1,000 63,168 73,757 Charitablo Activities: 24,172 24,172 26,267 Other Tradlng Actlvltles 20,731 20,731 21,509 Investmènt Income 1,362 1,362 1,369 Total Incomlng resources 108,433 1,000 109,433 122,902 ExpendSture on.. Raising Funds Charltablè activltlès 50 174,923 50 184,793 3,796 243,322 9,870 Total resourGes oxpended 174,973 9,870 184,843 247,118 Net lexpendlture) 166,5401 18,870) 175,4101 1124,2161 Net Galn{{Lo$s) on investmènts 2,349 2,349 11,105} 164,1911 18,8701 173,061 } {125,321 } Transfèrs b6twa8n funds 181 830 11,0111 Not movamant In funds Reconclllatlon ol fund8 Total funds brought forward 89,980 184,086 274,066 399,387 Total funds c8rrled forward 25,970 830 174,205 201,005 274,068
CANTERBURY UMBRELLA Page 8 BALANCE SHEET AS AT 31 MARCH 2025 Note 2025 2024 Flxed Assets Tangible assets 169,704 172,315 Current Assets Debtors Investments Cash at bank and in hand 5,415 5,808 60,666 43,921 110,395 26,391 31.806 Credltors: Amounts falling dua withln on8 year 505 8,644 Net current assets 31,301 101,751 Total net assets 201,005 274,066 Thg Funds of the Charlty Unrestricted funds Designated Fund Reslricled funds 12 25,970 830 174,205 89,980 184,086 Total charlty funds 201,005 274,066 The Trustees eonslder that the Company Is entitled to exemption from th& r6quir8m8nt to have an audit undèr the provisions of section 477 of the Compani8s Act 20061"Ihe Act") The Trust8es acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with resp8cl to accounting records and the preparation of the financial statements. The financial stataments hava been prepared in aceord8nc8 with tha provlsion applicable to companies subject lo the small companies regime and in accordance with the provisions of FRS 102 soction 1A -small 8nlilias. These financlal st 18t ecè ements W8re approved and aulhorised for issue by the Board and weré signed on their behalf on MrD axter Chairman Company Registratlon No 07990220
CANTERBURY UMBRELLA Page 9 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 General Informatlon Cant8rbLlry Umbrella is a Company litnit8d by guarante9 incorporated in England and Wales. The address of the registered office is Th8 Umbrella Centre, Sl Peters Place. Cantorbury, Kent CT1 2DB. Details of the principal activities are included in the Trustees Report. 2 A?ntIng pollrle5 a General information and basis of PTeparatlon The Charity conslilules a public benefit enlily as dalined by FRS 102. The financial slalemenls have been prepared in 8ccordance with Accounting and Reporting by Charities.. Statement ol Rowmmended Practice 8pplicable to charities preparing Ihoir accounts in accordance with the Financial Reporting Sland8rd appli¢8ble in the UK and Rgpublic of Ireland IFRS 1021 issued on 16th July 2014 as updated through Update Bulletin 1 publishad on 1 January 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. the Charities Act 2011, Companlos Act 2006 and UK Gen8rally Accepted Pra¢lice a8 11 applies from 1 JonU8ry 2019 The Charlly has applièd Updat? Bulletin 1 as published on 2 Fèbruary 2016 and does not Includ$ 8 ¢8sh flow st8ternont on the grounds that It Is applying FRS 102 Secllon IA The financlal slatemenls Sre prgparett on a going concern basis undgr hi5torlcal cost conventlon, rnodified to Includ¢ Gertoin iterns ol lair valuo. The flnanGial stalemonts are presented In $lerling whlch is the functional ¢urren¢y of the charlty and iounded lo the neare51 £. The signilicarTrl accounting policigs applied In Ihe preparallon ol these fin8nclal statements are s8t out below. These policies have bgen consislenlly applied 10 811 years pr8s8ntgd unless otherwise stated. bl Incomlng re$ourcoS All incorne is rgcoonised onco th$ eharily h85 8nlit18m8nl to the In¢omo, it is probable that the Incom• will be roceivèd and the amount of incorne recelvable can be measured rellably Grants, Including grant$ for Ihg purchaso of lixod assols, aro rocosnised In full In tho Stalèmant of Financial Activllies when tha charity h85 ontitlom9nl after any performancè conditions are rnet, It Is probablo that Iht incorno ill be rgceived and the amount can ba mea5urod r9118bly, Income Is dèlèrrad only when the donor has spaclflad that the Incomè ralatgs to a lulure pgrlod, or If entitlement 1$ not rnel. Donated seNices and facilities are included al the value lo the Charity, where this ¢an be quanllfied. The value ol seN1$ provided by volunteers has not been in¢lud$d in these aceounls in Ilne with the SORP IFRS 1021 Rental Income Is mcognl$ed ¢nco 11 is established the Charity has a right t¢ receive such a payment cl Resource8 expend•d ReSoUrS expende(J arg r¢¢ognised in th8 period in which they are incurred. Rgsources expended Include VAT which cannot be recovered and Is therefore reported a8 part ol the expenditure to which it relates Charitable 8xpendllure comprises those costs Incurred by the Charity in the delivery of Ils aclivilies. 11 Includes both costs that con ba 8llo¢atad diractly lo such activitlas and those ¢osls of an indirect nature nocessary lo support th9m. Support costs are those Ih818ssisl the work ol the Charlty but do not dira¢lly repr95enl the charitabla acllvlliès and include office, personnel. governonco ond admini31ralive costs, These costs have been allocated lo expenditure in charitable aclivitias. Gov8rnance ¢03ts Include those costs assoclated wth rne8tlng the wnstitutlonal and statutory requir8ments or the Chaiity and In¢lydg Independent Examlners, fees 1202418nd costs linked to the strateglc man8g8m8nl of tht Charity.
CANTERBURY UMBRELLA Page 10 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 Accountin9 poli¢ies l¢ont'dl dl Taxation The Charity is considered lo pass the le51s sel out in paragraph 1 schedule 6 of the Finance Act 2010 and therefore 11 meets the definition of a charitable company for UK corporation lax purposes. Accordingly, the Charity is polenliallv exgmpl from laxalion in reqneel ol income or capital oains received within caleaories covered by Chapter 3 Part 11 of th8 Corporation Tax Aet 2010 or saetion 256 01 th8 Taxation of Chsngaabla G8ins Act 1992, to th extent that such income or gains are applied exclusively lo charitable purposes. el Tangible fixed 35Sèts and depreciation Tangible fixed assets are initially recognised at cost. After recognition . under the cost model. tangible fixed assets are measured al Cost less ac¢umulaled depre¢i81ion and Sny 8¢¢umulaled imp8irmenl10s5es. All costs incurred lo bring a tsngible fixed asset into ils intended working condition should be included in the measurement ol cost Depr8clallon is ch8roed $0 88 to allocate the cost ol lanoible fixed 8ssets ls8 their residual value over their 681imal$d useful Iivtt8 u3ing tha 8lraighl line method, Lgasèhold improvements Fixtura and Fittings Camput8r Equiprnent Over the period of the lease 33% straiohl linè 33% straight linè fl Cash and Cash 8quival8nt8 C8sh is rèpr8S8nt8d by cash in hand and financi81 Institutions rap8y8b18 Without penalty on noti¢e of not rts than 24 hours. gl Debtor8 and eredltors rocolvablolpayablè wlthln one year. Doblors and creditors with no s181ed int8r8st rale and raceivable or payabl8 within ong ygar ar¥ r¥¢ord¥d ot Irans8clion pric8. Any loss arising from Imp8im7ont are rg¢ognised in expenditure, h) Emplo bn¢fit$ The Charity operates a delingd contribution plan for Ihg benefit of employee8. Conldbulions are oxpensed as they become payetyle. kl Operallng leases Lease payments under operating lease, where subslanlially 811 ¢f the risk and benefits remain with the lessor, are chargèd as expen3es in thè period in which they &re incurred. 11 Golng concern The financial slal8m8nls hav8 bean prep8r8d on a oolng concern basis. We have Sought lo maximise Inme In recent limes, and all expenditure is closely monitored lor v8lue-for-money and impact on Ihg provision of services Following the pandemic we are in a good position lo offer the best ol the old and new melhodolooSes, and slafl and volunteers ere cleerly eble lo work from 8 variety of locations and using a range ol tools. This puls us in a good PQ811ion lo be 8 mod8rn, lorw8rd-Ihinkino 88rvice ased on Ihgse 8ssessments and having ragard to the r8s0urces avallable lo tho entlly, the Trustees have concluded th8t there Is no malgrial uncert81nly 8nd Ih8t they ogn conlSnue lo adopt the going Conoern b8sl$ In proparing tho annual rÈport and aceounts. ml Fund A¢¢ounlin Funds hgld by tha Charity arg gilh9r'. Unreslricled gen8ral funds. these are funds which can be used in accordance with the charitable oblects al the dlscretlon ol the trustees. D&signaled Funds- these arè funds sel aside by the Trustees out ol unreslricled general funds for specific projects or future purpDse5. Restricted funds- these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions 8rise when specrfigd by thé donor or whèn funds aré us8d lor particular rèstrictÉd purposès.
CANTERBURY UMBRELLA NOTES TO THE FINCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page 11 n) Judg8ment5 and key Sources of èstlrnated uncertaintie5 No judgements (apart from those involving estimates) havo been made in th9 prO3S of applying the abov& accounting policies that have had any significant effect on amounts recognised ill the financial statements, 6XGept for those detailed in the abov8 accounting policies. There are no key assutnption5 concerning the lulure and other key sourTrs ol eslimalion uncertainly al the reporting date that have a significant rksk of causing a materi81 adjlsslmenl to the carrying amount of assets and liabilili8S wKhin the financial y¢ar. ol Inv85tm?nts Inveslrnents ar& a forrn ol financial instruments and are inili8lly r8cognised al their transaction cost and subsequently me88ur8d al fair value at thg Balance sheet date un1gss the value cannot be measured ieliably in which cbse it is measured at cost less impairment . Investment gains and losses, whglher realised or unrealised. are combined and presented as 'G8ins IILossesl on Investments, in tha Stslemenl of Financial Activities incorporating income and axpendituro account. Unrestricted Restrlclgd Funds Fund8 Inve$tmont Incom• 2025 2024 Deposit Interest Income from 1362 1362 1106 263 1362 1362 1369 charltable Actlvlll¢• UnroStrlct8d Restrl¢ted Fund8 Fund¥ 2025 2024 Food Purchas8s Salarles Terrninalion paymènts Members, and Volunlettr aclivilias and gxpen888 Equipmènt Hir9 and Malnl8n8neè Ground Rent Ralas and Water Telephone and inlemal Cleaning and waste removal Insurance Hgal and light Computer costs Sundry expgn$88 Dapre¢latlon Supporl Costs 11,112 95,647 19,470 209 4,900 1,350 I,ie8 1,270 6,701 6,545 12,351 2.501 2.632 5,221 16,333 95,647 19.470 733 6,185 1,350 1,168 1,270 6,701 6,545 12,351 2.501 2.632 2.611 9,296 14,464 118,778 524 1,285 3,336 54,822 1,350 1,053 1,379 7.583 5.874 11,468 2,676 2,668 2,878 14.995 2,611 229 9,067 174,923 9,870 184,793 243.322 8upport costs allocated to actlvltles Unreslrlcl•d RBstrlct8d Funds Fund 2025 2024 Staff Training Bookkeeping lees Postage Slalionery and advgrtlsing Indeptrndenl tsxamlner S&rvic8 charges 179 6,551 565 179 6.551 516 9,099 1,470 2,543 1,367 229 1,772 1,772 9,067 229 9,296 14,99S 5 Net In¢OmelloxndItrvTr for tho y•ar 202J 29Z4 This IS stal8d after charglng.. Depreciation ol Tanglble assets Operatlng leasg rentals Independcnt exarniners lees 2.933 1,744 2,878 1,640 2,543
CANTERBURY UMBRELLA Page 12 NOTES TO THE FIMANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 6 Staff ¢osts 2025 2024 Wage5 and salaries Social security costs Defined contribution pgnsion wsls 91,230 3,039 1,378 114,000 3,394 1,725 95,647 119,119 No employee received total employee benefits (excluding employers pension costs) amounting to more than £60.000 In the period. 2025 Number 2025 FTE 2024 Number 2024 FTE Provislon ol services 7 Trusta•8' #nd key manag•ment pernonnèl ramuneratlon and expenses None of the Trustees lor 8ny porson5 cnnnect8d wllh thernl received any remunerotlon durlng the y98r, 12024.. £Nill n8lthor w8ro they reimburs6d exp8nse$ durlng th8 y6ar12024.' £Nill. 8 Tanglble fixed asset$ Long-tarm Lgasehold Pioperty Fixturo5, Compulor & flttings equipment Tol•l Cost As al 1 April 2024 Disposals 258,478 37.148 825 8,330 301,956 825 As a131 March 2025 258,478 36,323 8,230 301,131 Deprgclatlon A3 at 1 Apdl 2024 Dlsposals Charge for the year 86,163 37.148 18251 6,330 129.641 18251 2,611 Ag gt 31 March 2025 88,774 36.323 6,330 131,427 Nel book values As al 31 March 2023 169,704 169,704 A8 at 31 March 2022 172,315 1 T2,315 C8nterbury Umbr811a has leased land in Sl Peter's Placè, C8nt9rbury from the Canterbury City Councll, lor 8 term of 99 years. The Canterbury Umbralla Centre has been erected on this land 818 wst ol £258,478. This lease was signed on 16 S6Ptember 1991. The curr8nt annual rent is £1,350 per 8nnum. Thg rent is next due for r9view in S8Plember 2026
CANTERBURY UMBRELLA Page 13 NOTES TO THE FINAMCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 9 Debtors 2025 2024 Trade Debtors Prepayments and accrued Income 690 4,725 45 5,763 5,415 5,808 10 Creditors.. amounts falling due wlhin on8 y88r 2025 2024 Tradè Creditors Other creditors Accruals 112 56 337 438 469 7,737 505 8,644 11 Funds R•eoncillatlon STATEMENT OF FUNDS- CURRENT YEAR Unrestrlctgd Funds Balance at 0104 24 Incomlng Resources Tran$fgrs resources Exp•nded Galn51llos81 Balance at 31 0325 Unre5trlct•d Funds 89,980 108,433 174,973 2,530 25,970 Deslgnat8d fund Arts Club 830 830 RestrSct•d funds Building Fund Art Group fund Gardèn Furniture Fund CCC Wellb8ing & Support Fund CCC Paront Power Prolocl Grand Lodge of Mark Ma50n8 Food Parcel Furld Calé Furniture Fund The Rotary Club Kent Community Foundation Consultancy str8ynsham's Trust Kitchen Upd8t9 strgynsham's Trust Inleraotive Whiteboards St Dun$t8n3 PCC Flower Baskol Ukraine Community Kobler Trust A 172,313 1,354 384 1,761 470 322 3,221 1,225 460 450 117 825 12,8111 15241 13841 12291 169,702 18301 1,532 470 220 11021 13,2211 12191 14601 1,006 450 825 131 12,0001 1,000 1,000 184,086 1,000 19,8701 174,205 Total Funds 274,066 109,433 184,843 2,349 201,005
CANTERBURY UMBRELLA Page 14 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11 STATEMENT OF FUNDS. PRIOR YEAR Unr85trict8d Funds Balancè at 01 04 23 Incomlng Re¥our¢#5 Transfers resour¢e$ Exptsnded ProfitllLossl Balance at 310324 UnrestrlGtod Funds 147,407 74,662 190,984 58.895 89,980 Design81ed fund Buildings Maint8nance Fund 60,000 60,000 Re5trlcted funds Bulldlng Fund Art Group fund Garden Furnitur& FLJnd CCC Wellbeing & Support Fund Kenl Community Foundation Fund CCC Parènt Powfjr Project Tha Percy Billon Charity Fund Gr8nd Lodge ol Mark Masons Food Parcel Fund Csfo Furniture Fund Th8 Ro18ry Club Kant Community Foundgtlon Consultsncy Str8ynsharn's Trusl Kitchen Upda18 Strgyn5harn's Trust Intoraclivo Whiteboards Sl Dunsl8n5 PCC Flower Baskat Ukralno Community Kobler Trust A 174,924 1,354 731 2,071 12,61ti 172,313 1,3S4 13471 15001 190 1,761 600 40 11301 1401 145,2601 12,3271 13,7751 17581 470 45,582 643 322 3,221 1,22S 460 450 117 825 4,905 5,000 1,002 450 500 400 216 13831 425 1,000 1,000 191.980 48,240 156,1341 184,086 Tolal Funds 399,387 122,902 247118 1,105 274.066 Purposo of fund5'. Unra$tri¢led Funds.. These funds can ba used in accordance with tha Ch8ri1y's oblecllves at th8 dlscretion ol Ihe Truslges. Designated Fund The Art Group fund r8present0d mtsnias r8ised and donated by ¢h8rity for running the 8rt group dt th8 Centre. This was prèvl¢usly a reslrlcled fund but In Consultalrn wth Trustees and donor$ moved to deslgnatad Reslrloted Fund Building Fund Umbrella Centro Art Group fund'.- Represents monios raised for runnin9 the Art group Garden Fumllure Fund: Monles raised for the purchasg of new garden lurniturg. CCC Wellbein9 & Support Fund :. Monies raised to support prornolion of the centre and oncour8ge new members. CCC Parent Powèr Project..- Represents rnonies ralsad for a young persons support progr8mme, Grand Lodge ol Mark Masons'.- Donatlon lo enable refurblshmenl ol the kltchen at the Centre Food Par1 Fund:. Donation8 recelveoj to prepare food p8rcg15 Gafé Furniture Fund: Donations to Centre to purchase Tables and Arm¢hairs for C81é, The Rotary Club... Monies receive(J to support the Ukraine Cornmunlly. Kent Cornmunlly Foundation Coll5ultancy'.- Monies ralsed for the provision of consultancy servlces for th9 Charity. Streynshatn's Trust Kltchen Update: Monies recelved lo relurblsh Kitchen. streynsham s Trust Interactive Whiteboards:. Funds donated to enable the purchase of an intor8¢tive whiteboard. st Dunslans PCC Flower Ba8k81: Fund for the purchase of flow8r baskets. Ukraine Community Kobler Trust A:. Monies received lo support the Ukraine Comrnunily In Canlerbury. represents donations and funds raised lor the Specific purpose of bullding tha C8nlerbury
CANTERBURY UMBRELLA Page 15 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12 Analys1$ of a58ets b&tw•en fund5. current year Unrestricted Designated Restricted Fund Funds Funds Total Tangibl8 fixed assets Current assets Creditors due wilhln tsne y8ar 169,704 4,501 169,704 31,806 505 26,475 505 830 Total nel assels 25,970 830 174,205 201.005 Analysls of assets betweèn funds- Pr5or ar Unrestricted Daslgnated Re8trlet8d Fund funds fund8 Total 2024 Tangible lixad assets Other current 8SSo1slliabililies Cash al Bank and In Hand 172,315 11,771 172,31 S 110,395 8.644 98.624 8,644 Tolal nal as$¥ls 89,980 184,086 274,066 13 Flnan¢lal Cornmltmonts At 31 March 2025 th8 charity had total future rninimum b88e payments under non- ¢ancellabl8 oporating le850s as follows.. 2025 2024 Withln 1 year etwgen 1 and 5 y8ar8 L8ter than five years 3,094 5,400 81,000 2,274 4,800 73,800 89,494 80,874 Pgn¥lon8 and other post r&tlrement beneflts The Charily opereles 8 dellned contributlon penslon plan for Its employea$. The amount recognlsed as an gxpen8e In the pèriod was £1,37812024'. £6,071). There were no liabllillgs oulslanding12021. £NIII In relatlon to this pènsion plan.
CANTERBURY UMBRELLA Page 16 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14 Comparative Stat8ments of Financial Activities (2024) Note Unrestricted Designated Funds Fund Rastrictod Funds Total 2024 Total 2023 InGome and Endowments Donatlons 25,517 48,240 73,757 71,629 Charltable AGtlvities 26,267 26,267 36,793 other tradlng activities 21,509 21,509 24,852 Investment incorne 1,369 1,369 1,018 Total InGoming re50urce$ 74,662 48,240 122,902 134,292 Exponditurg on Charltabl8 Actlvltles Ralslng Funds 3,798 3,796 4,272 Charltable activities 187,188 56,134 243,322 195,464 Total ragour¢es expend8d 190,984 56.134 247,118 199,736 Net Incomel(oxpendlture) 1116,3221 17,8941 1124,216) 165,444) Transfers bgtween funds Net movement In funds for the year 1116,322) 17,8941 (124,2161 (65,4441 Net Losses on Investments 1,105 1117,4271 1,105 1125,321) 2,833 168,277) 17,8941 Reconciliation of funds Total funds brought forward 207,407 191,980 399,387 467,664 Total funds carrled forward 89,980 184,086 274.066 399,387