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2022-03-31-accounts

FAVERSHAM UMBRELLA Registered charity No. 1180736

Annual Report & Accounts YEAR ENDED 31[st] March 2022

Faversham Umbrella

Trustees’ Annual Report

Year ended 31 March 2022

Page
Trustees' annual report 1
Independent examiner's report to the members 6
Statement of financial activities (including income and expenditure account) 7
Statement of financial position 8
Notes to the financial statements 9

Faversham Umbrella

Trustees' Annual Report

Year ended 31 March 2022

The trustees present their report and the financial statements of the charity for the year ended 31 March 2022

.

Reference and administrative details

Registered charity name Faversham Umbrella Charity registration number 1180736 Principal office and registered Court Street, Faversham Office ME13 7AT

The Trustees

John Irwin - Chairperson Hilary Adams – Treasurer Mary Chippendale – Secretary James Matthews Lisa Nissen – appointed 29.6.21 Louise Bareham – appointed 14.9.21 Miranda Ford – resigned 29.6.21 Mark Hinton – resigned 1.6.21

Independent Examiner

J Mulford 81 Ashford Road Faversham ME13 8XW

Structure, governance and management

Faversham Umbrella is an ‘Association' Charitable Incorporated Organisation (CIO), which allows registered Friends of the Charity to vote on certain policy matters.

The Board of Trustees consists of a mix of professional and experienced lay members relating to the overall needs of the Charity. The day-to-day management of the Charity is delegated to the management team. External advice is sought from various agencies to ensure up to date methodologies are employed.

The Chair of Trustees reviews the board every year with the aim of identifying training needs and the board's general effectiveness.

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Faversham Umbrella

Trustees' Annual Report

Year ended 31 March 2022

Trustee Board

The trustee board named above is an effective mix of six members.

The resigning Trustees were Miranda Ford (formerly chairperson) and Mark Hinton. We thank Miranda and Mark whole heartedly for the expertise and commitment given to Faversham Umbrella over the years.

Following their departure, we began our process of seeking new Trustees. The process involved identifying the skills gaps created by the resignations and advertising for suitable candidates. Shortlisting of interested parties was followed by an initial interview with the Chairperson, comparing candidates’ skills and attributes with the identified needs. Three candidates were interviewed and two taken forward to meet the other trustees. Following successful interactions both were formally co-opted.

Risk Management

During the year the Trustees have reviewed all major risks which the Charity could suffer and confirm all necessary action has been taken to mitigate.

Objectives and activities

Faversham Umbrella is a community organisation that supports and enhances the mental health and emotional wellbeing of all vulnerable people in Faversham and the wider area. We aim to provide support for all in need in a safe and non-judgmental environment. We provide, education, recreation, companionship, and support.

Activities

2021-2022 was a pivotal year for Faversham Umbrella as we finally re-opened the Centre following a period of prolonged, then periodic, closure due to the public health restrictions imposed in response to the Covid-19 Pandemic.

Re-opening began tentatively on Tuesday 18th May 2021 with socially distanced coffee mornings which for many of our previously regular visitors, marked their first regular face to face social interactions since the initial ‘stay at home’ order, issued on 23rd March 2020. Our summer Fayre in August 2021 marked our full re-opening with an ‘official’ opening presided over by the Deputy Lord Lieutenant of Kent and the Mayor of Faversham, Cllr Alison Reynolds BEM taking place in October 2021.

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Faversham Umbrella

Trustees' Annual Report

Year ended 31 March 2022

Activities(cont.)

Over the past 12 months, working collaboratively with a diverse range of partners and volunteers, we have been able to offer:

All activities and events offered at, and hosted by, Faversham Umbrella are free for participants.

We continue to seek and leverage opportunities to work with other local organisations committed to community support and development. To this end the Centre Manager has recently convened the first meeting of the Faversham Charity Networking Group , an initiative we hope to assume a leadership role within.

Staffing

In May 2021 we welcomed a new Manager, Karen Abel, to Faversham Umbrella who played a hugely important role in driving the safe re-opening of the Centre and the broadening of our offer to the vulnerable and marginalised in our community. Karen left us in January 2022 to begin her retirement. In March 2022 our Deputy Manager, Sophie Roberts, left us. Sophie played a key role in offering regular phone support, signposting, and remote activities through the pandemic. We are extremely grateful to Sophie for her tenacity and positivity during this challenging period.

We thank them both for their significant energy and enthusiasm in bringing the mission of Umbrella to a greater number of individuals through their creativity and dedication during their time with us.

In March 2022 we welcomed a new Centre Manager, Becky Duffy, to Umbrella. Becky was the Manager at Umbrella from 2019 to early 2021 and we were delighted that she agreed to return to us. Becky has provided direction and support to a new management team through a period of substantial change, and we are confident we have the right leader in place to support our continued growth in 2022 and beyond. With the departure of our Deputy Manager, we took the opportunity to re-scope and redefine the role to create a new role of Programme Manager. This position has been filled by Jessica Urwin from April 2022. We are delighted to report that her appointment has seen an expansion in the diverse programme of classes and events offered to our visitors and the level coaching and support provided to our volunteer group. Given the increased demands on the Café since re-opening, we created the role of Café Supervisor in February 2022, a position that is ably filled by Ria Messager. Ria

3

Faversham Umbrella

Trustees' Annual Report

Year ended 31 March 2022

Staffing (cont)

has enabled us to increase the breadth of food offering to better serve the needs of our visitors. In addition, her appointment has freed up volunteers to operate as café befrienders. The Café Supervisor is a critical role for us as the first point of contact for centre visitors.

Volunteers

Our volunteer group are and continue to be the lifeblood of our organisation, without whom we would be unable to function. We currently have 22 volunteers registered with us. Individuals volunteer for a variety reasons, often very personal in nature. We have several individuals who have volunteered with us faithfully over a number of years and some who give generously for a shorter period, including one off projects. Consequently, we are always keen to hear from new individuals who would like to volunteer with us. All centre-based volunteers are DBS checked and have an induction in safeguarding and centre policies. With the creation of our Programme Manager position we now have a person dedicated to the delivery of a training and development programme tailored to the identified needs of our volunteers. This programme is in progress and is already resulting in improvements in volunteer effectiveness and fulfilment.

We remain extremely grateful to our volunteers for their unwavering support over the past year and hope that we can continue to benefit from their generosity of time and spirit.

Funders and Supporters

Faversham Umbrella does not receive any statutory funding. We make a modest amount of income through renting space to organisations aligned to our ethos (the majority of whom are themselves charities) and our Café, which is run on a not-for-profit basis. Faversham Umbrella only exists as a going concern due to the generosity of those that provide us with grant funding and donations, the details of which are provided elsewhere in this report.

Looking Forward

The coming year will be one of continued work to provide support to the vulnerable and marginalised, a section of our community that had unfortunately grown in number during the pandemic and is likely to continue to grow with the looming cost of living crisis. The Trustees have every confidence in the dedication and competence of our Management Team and volunteers and we thank them, our funders, and supporters for their continued engagement.

Financial Review

The accounts are prepared on an accrual basis. The statement of accounts and financial activities are to be found on pages 6/7.

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Faversham Umbrella

Trustees' Annual Report

Year ended 31 March 2022

Reserves policy

The purpose of the Reserves are firstly to operate as a working balance to help manage the impact of uneven cash flows and secondly, to provide a contingency to cushion the impact of emerging or unforeseen events or genuine emergencies. In general, a robust level of reserve should be maintained and take account of operational and financial issues facing Faversham Umbrella. A well-run charity with a prudent approach to setting its budget will each year consider its’ reserves.

In assessing the level of Faversham Umbrella reserves, account has been taken of the risks facing the Charity, in terms of any known significant expenditure requirements and contingency for any unforeseen expenditure requirements.

A period of 9 months reserves has been agreed with a preference for 12 months as the Charity grows. £12k cash flow and £25k general reserve risks = £37k. Year ended March 2022 sees us with £424,080 (2021 427,987) funds £367,141 (2021 £373,438) of which is restricted leaving £56,939 (2021 £54,549) unrestricted.

Investment policy

This policy will be re-considered by the trustees as the funds grow. At this point in time we are in no position to invest.

Public benefit

The trustees have had due regard to the Commission’s guidance on public benefit, known as ‘the public benefit statement’ as shown by the activities of the charity even during the period of Covid throughout the year.

Plans for future periods

The trustees expect to evolve and expand the activities provided, by working together with the clients, to provide a greater range of support, recreation, education and companionship. Major alterations to the building to make it more fit for purpose are intended.

John Irwin

J Irwin Chair of Trustees

Date 13 September 2022

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Faversham Umbrella

Independent Examiner’s Report to the Trustees of Faversham Umbrella

Year ended 31 March 2022

Independent Examiner's Report to the Trustees of Faversham Umbrella

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2022 which are set out on pages 7 to 17.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect:

  1. the accounting records were not kept in accordance with section 130 of the Charities Act; or

  2. the accounts did not accord with the accounting records; or

  3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

John Mulford

Signed

John Mulford Institute of Chartered Accountants of Scotland 81 Ashford Road Faversham ME13 8XW

Date 14 November 2022

6

Faversham Umbrella

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2022

2022

Unrestricted
funds
Restricted
funds
Total funds
Note
£
£
£
Income
Grants and donations
4
3,059
23,500
26,559
Fund raising
1,681

1,681
Investment income
5
16
-
16
Other income
6
12,169
-
12,169
Total income
16,925
23,500
40,425
Expenditure
Expenditure on raising funds:
Fund raising
192
-
192
Expenditure on charitable activities
7
14,343
29,797
44,140
-------------
------ ------
-------------
Total expenditure
14,535
29,797
44,332
Net (expenditure)/income and net
movement in funds
2,390
(6,297)
(3,907)
Transfer between funds
-
-
-
Total funds brought forward
54,549
373,438
427,987
Total funds carried forward
56,939
367,141
424,080
2021
£
51,589
370
45
1,852
53,856
-
37,869
-------------
37,869
15,987
-
412,000
2021
£
51,589
370
45
1,852
53,856
-
37,869
-------------
37,869
427,987

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 16 form part of these financial statements.

7

Faversham Umbrella

Statement of Financial Position

31 March 2022

2022 2021
£ £
Fixed assets
Tangible fixed assets 11 350,000 350,000
Current assets
Debtors 12 858 596
Cash at bank and in hand 74,052 77,391
-------------------------- ---------------
74,910 77,987
Creditors: amounts falling due within one year 830 -
-------------------------- --------------
Net current assets 74,080 77,987
-------------------------- ---------------
Total assets less current liabilities 424,080 427,987
================= ==========
Funds of the charity
Restricted funds 367,141 373,438
Unrestricted funds 56,939 54,549
-------------------------- ---------------
Total charity funds 13 424,080 427,987
================= ==========

The financial statements were approved and authorised for issue by the Board of Trustees on and signed on its behalf by

…………………………..

J Irwin – Chair of Trustees 13 September 2022

The notes on pages 8 to 16 form part of these financial statements.

8

Faversham Umbrella

Notes to the Financial Statements

Year ended 31 March 2022

1. General information

The charity is a charitable incorporated organisation registered in England and Wales. The address of the registered office is 17 Tanners Street, Faversham, ME13 7JP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. The charity constitutes a public benefit entity.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the exemption of including a cash flow statement.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

9

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

10

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property - 0% straight line Equipment - 100% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Debtors and prepayments

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

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 to settle the obligation can be measured or estimated reliably.

.

11

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

4. Grants and donations

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total Funds|2021| |Funds|funds|2022| |£|£|£|£| |-| |Kent Community Foundation|2,000|2,000|3,000| |Faversham Town Council|-|5,000|5,000|100| |Swale Council|-|11,000|11,000|21,021| |Groundwork UK|1,125|-|1,125| |Edward Vision|-|-|-|5,000| |-|-|-| |Colyer Ferguson|3,000| |Bensted Charities|-|-|-|1,050| |Tesco – bags of help|-|-|-|500| |Swale Members|-|-|-|650| |Lottery Community Fund|5,500|5,500|9,999| |Allen Lane|-|-|-|2,500| |Donations|1,934|-|1,934|4,769| |-------------------------- -------------------------- --------------------------|-------------| |3,059|23,500|26,559|51,589| |================= ================= =================|=========|

----- End of picture text -----

5. Investment income

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Total Funds| |Funds|2022|2021| |£|£|£| |Bank interest|16|16|45| |================= =================|=====|

----- End of picture text -----

6. Other income

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Total Funds| |Funds|2022|2021| |£|£|£| |Room hire|7,417|7,417|1,330| |Cafe|4,003|4,003|-| |Miscellaneous|749|749|522| |--------|--------|---------| |12,169|12,169|1,852| |=======|=======|========|

----- End of picture text -----

12

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

7. Total Resources Expended

Basis of
Allocation
Charitable Governance
2022
2021
Activities
Total
Direct costs
Staff costs
Direct
Insurance
Direct
Utilities
Building maintenance
Direct
Client support
Direct
Cafe
Direct
Support costs allocated
Comms, stationery & travel
Usage
Other costs
Trans
Depreciation
Usage
Total resources expended
28,874
-
28,874
22,783
1,823
-
1,823
1,750
1,800
-
1,800
1,990
5,746
-
5,746
6,462
1,235
-
1,235
2,613
1,633
-
1,633
-
1,079
-
1,079
1,551
1,122
-
1,122
720
828
-
828
-
44,140
-
44,140
37,869

8. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):

Depreciation of tangible fixed assets

2022 2021 £ £ 828 - ========= =======

13

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

9. Staff costs

The total staff costs and employee benefits for the reporting year are analysed as follows:

2022 2021
Wages and salaries 28,124 22,095
Social security costs 750 688
Pension costs - -
------------- ------------
28,874 22,783
======== ========

The average head count of employees during the year was 3. The average number of full-time equivalent employees during the year is analysed as follows:

2022 2021
No. No.
Centre staff 11 111
-------------- --------
1 1
============== =====

No employee received employee benefits of more than £60,000 (2021 nil) during the Year.

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £nil .

10. Trustee remuneration and expenses

No trustees received any remuneration during the year (2021 nil). No expenses were reimbursed to trustees during the year (2021 nil).

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year or previous period.

14

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

11. Tangible fixed assets

Cost
Brought forward
Additions
At 31 March 2022
Depreciation
Brought forward
Charge for year
At 31 March 2022
Net written down value
At 31 March 2022
Net written down value
At 31 March 2021
12. Debtors
Other debtors
13
Analysis of charitable funds
Unrestricted funds
General funds
At 1.4.21
Income
Expenditure
Transfer between funds
Freehold
property
£
350,000
-
Plant and
machinery
£
1,883
828
2,711
=================
1,883
828
--------------------------
2,711
=================
-
=================
-
=================
2022
£
858
---------
858
======
2022
54,549
16,925
(14,535)
-
-------------
56,939
========
Total
£
351,883
828
352,711
=================
1,883
828
--------------------------
2,711
=================
350,000
=================
350,000
=================
2021
£
596
--------
596
=====
2021
50,496
28,057
(23,412)
(592)
------------
54,549
========
350,000
=================
-
-
--------------------------
-
=================
350,000
=================
350,000
=================

15

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

13. Analysis of charitable funds (continued)

Restricted funds

----- Start of picture text -----
|||||| |---|---|---|---|---| |At 1.4.21|Income|Expendi|At| |ture|31.3.22| |£|£|£| |-|–| |Building|350,000|350,000| |Swale council|-|11,000|(11,000)|-| |-| |Kent Community|2,000| |Foundation|(2,000)|-| |Faversham town council|4,913|5,000|(5,633)|4,280| |-| |Colyer Ferguson|1,916|(1,916)| |Queenborough| |Fisheries Trust|5,000|(998)|4,002| |Edward Vision|3,898|-|(1,038)|2,860| |Bensted Charities|1,000|(501)|499| |-| |Lottery Community|4,094| |Fund|(4,094)|-| |-|-| |Lottery Fund|5,500|5,500| |Allen Lane|2,500|(2,500)|-| |Miscellaneous|117|-|(117)|-| |-----------|----------|--------|--------------| |373,438|23,500|(29,797)|367,141| |==========|==========|====== ==|=============|

----- End of picture text -----

The purpose of restricted funds is as follows:

Building which shows the valuation of the property we own. Swale Council for a festive art project.

Kent Community Foundation to assist with loss of income re covid Faversham Town Council to assist with loss of income re covid Colyer Ferguson to assist with wages Fisheries Trust for Food in Crisis Project Edward Vision to assist with website costs and support Bensted Charities to assist with training Faversham Town council to fund Youth project Lottery Community Fund to cover loss of income re covid Lottery Fund to cover ongoing expenses Allen Lane to cover wages Miscellaneous for building improvements

16

Faversham Umbrella

Notes to the Financial Statements (continued)

Year ended 31 March 2022

14. Analysis of net assets between funds

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2022| |£|£|£| |-| |Tangible fixed assets|350,000|350,000| |Current assets|57,769|17,141|74,910| |–| |Creditors less than 1 year|(830)|(830)| |-------------------------- -------------------------- --------------------------| |Net assets|56,939|367,141|424,080| |================= ================= =================|

----- End of picture text -----

15. Related Party Transactions

No related party transactions took place during the year or previous period

17