Rolling & annual budgets

Your budget is stale by month three.

The annual budget is approved in good faith, then donor commitments, exchange rates and programme costs move. By mid-year the board pack no longer matches reality, and there is nowhere to plan the next twelve months without re-opening the whole thing.

Request early accessHow Luma solves it

The spreadsheet reality

  • One fixed 12-month frame that drifts the day it is approved.
  • “Use it or lose it” spending to the line, not to the mission.
  • Re-opening the master workbook to plan past year-end.
  • Variance discovered at the quarterly review — too late to act.

The Luma reality

  • The board-approved annual budget and a rolling forecast, side by side.
  • A 12–24 month horizon you can extend without rebuilding anything.
  • Variance against the ceiling calculated the moment actuals land.
  • Amendments and approvals tracked, so governance stays intact.

How Luma solves it

The features that turn the problem into a workflow you can run.

F2 · Budgets

Annual and rolling, in one model

Hold the approved annual budget for governance and a rolling forecast for operations — linked, not kept in rival files, so the two never diverge silently.

F2 · Budget vs. actuals

Variance the moment it appears

Actuals flow against the ceiling continuously. Budget-health indicators and variance alerts surface drift early, while there is still time to steer.

F3 · Forecasting

Roll the numbers forward

Project the next twelve to twenty-four months on the forecast canvas or in a spreadsheet view, and compare scenarios before you commit to one.

Budget health · FY2026

Rolling vs. annual

On track
Annual ceiling Rolling actuals
Programme delivery
62%
Personnel & payroll
78%
Operations
91%

Budget health — rolling actuals tracked against the approved annual ceiling.

Explore the rest of the platform

Every problem above connects to the next — that is the point of one integrated platform.

Multi-entity architecture

Each company keeps its own currency and rules; you see them as one organisation.

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Payroll

Statutory-accurate payroll for Kenya and the US, flowing into programme costs.

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Income pipeline

Track grants and donors from prospect to received, weighted into the forecast.

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Trips, expenses & requests

Plan field trips, capture expenses against them, and route approvals cleanly.

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Financial reporting

Income statement, balance sheet and cash flow generated from live actuals.

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See it on your own numbers

We’re onboarding non-profit finance teams one cohort at a time. Request early access and we’ll be in touch.

Request early access