Charlty registration number 1093957 {England and Wales)
Company registration number 04447730
JENNYRUTH WORKSHOPS LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
• xeinadin

JENNYRUTH WORKSHOPS LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Tru6tee8
MrA Bums
MrDWEIsy
Mr D Grundy
Dr R S Jones
Mr P Newton
Ms N Scott
Ms D Sleep
(Ap￿inted 7 December 2023)
Charlty number (England and Wales)
1093957
Company number
04447730
Reglstered office
Unit 5
Redhouse Fami
Bridge Hewick Newby Hall Estate
Ripon
North Yorkshire
HG4 SAY
Independent examlner
Deborah Fletcher-mcvay FCA
Xeinadin
Accountants
Oak House. Market Place
Bedale
North Yorkshire
DL8 1AQ
Bankers
Virgin Money
7 Gold Street
Northampton
NN11EN
Sollcltors
Hethertons
Sl James Square
Boroughbridge
North Yorkshire
Y0519AR

JENNYRUTH WORKSHOPS LTD
CONTENTS
Page
Trustees report
Independent examinerfs report
Statement of financl81 actlvltles
Balance Sheet
Statement of cash flows
Notes to the financSal statements
10-21

JENNYRUTH WORKSHOPS LTD
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MAY 2024
The Trustees present their annual report and finandal stalements for the year ended 31 May 2024.
The financi81 ststements have been prepared in accordance with the accounting polTrcies set out in note 1 to the
financlal statements and comply with the charitys Memorandum and Artic￿$ of Association, the Companles Act
2006 and 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitles
preparlng thelr accounts in accordance with the Financial Rewting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective 1 January 2019)..
ObJectlve¥ and acllvltl
In settlng our ol'eclives and planning our activities the Trustees have given careful consideration to the Charfty
Commission's gener81 guidance on public benefit and in particular to its supplementary public benefit guklance on
the relief of Ihose in need and the advancement ol educatton.
The objectlves of the Charity are:
1. The rellef of people with leaming disabilitles. in partlcular but not exdusively through tho dev¢bpment of
8elf-awareness, pride, dlgnty, confNlenc•, social awareness, arKI sodal Interaction amongst Sald people.
2. To advance educatlon amongst people wlth learnlng dlsabllltles, In partlcular bul nol &Yclusivety through
tralnlng, sklll8 development. and exF*flence.
To achleve thSs Jennyruth WorkstrK)ps Ltd offers tralnlng In the manufacture arml sale of wooden craft products
together wlth more 8ubstsntlal bespoke items for commercial and other uses. In the last 18 months we have
developed products uslng paper and texllles. to further Increa8e the leamlng opportunltkgs for our ￿rkers.
Thes• processes Involve allow our workers In all aspects of the commercial operalion - purchasing, manufacturing
skllls, selllng. packaging and dlspatch. heallh and safety. monies elc. and dealing with the general public at larg8.
Indeed, a major aspect of our work Is to involve our workers Wbthln the community as a whole. Jennyruth Workshops
Ltd continues lo maintain and improve on its excellent reputatlon that is acknol￿edQed by carers, famllles and our
many supporters In the community.
We are constantly evolving a strateglc business dev•lopm8nt plan that clarifies our vision and forward planning for
the next five to ten years.
Achlevements and p•rfornian
Despite the contlnuing diffi￿11 and uncertain natio￿1 and loGal economic dimate, th• company has Mnunued 10
make avallable its facilities to 8 slgnificant number of leamlng41isabled people. malntalning Its educatlon and
achlevement in all areas of activity, to the benefft of all. Over two years we have extended the wclkshops, to
provide more spaces to provide for the demands upon our services. Jennyruth W0￿s￿K1Ps has once again achleved
an increase In the numbers attending the workshops to the point where we are again approachlng a ma>amum
number and Indeed have a wailing ￿$t for certaln day8.
We have seen an increase in the quallficatlons that the workers have gained, for example, Cty and Guilds
Employability Skllls Entry Level 2. a significant and developlng Increase in the links made wilh the local community
and an increase in the bespoke products (xdered.
Following the completion of the extension we have been able to expand the groups and courses offered to our
workers and increase our V￿rker numbers. This has ted to an increase In stock producllon and bespoke orders,
which has enabled the workshop to attend more sales events throughout the year. Growing our presence. our
customer base and our revenue.

JENNYRUTH WORKSHOPS LTD
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Flnan¢lal rnvl•w
This financial year has seen increases in wages as we increase staffing levels. to cater for the increased numbers
from our waiting Ilst. now reduced with the opening of our extension and lo keep up with the increase in minimum
wage. We will offer staff an annual pay increase and may incur consultancy fees as we embark upon a re-
structuring of staffing, as a number of our current staff reach rettrement age over the coming years. We wlll ensure
our increased costs are covered by the increased In￿ from our extended ￿rker numbers.
During the financlal year 2023124 we were fortunate lo be awarded a grant by The National Lottery Community
Fund to create 2 new Job roles at the workshop as part of our expansion. The funding is for 3 years, covering the
salaries of a Workshop Manager. who will oversee the production side of the workshop, and an additicnal Paintshop
Supervisor.
The maln fundlng source continues to be contractual payments recelved lor day placements. 60% of our income
comes from North Yorkshlre Council payments, and along with grant funding, at present, equates to our Siaffing
Costs. We have 6000 worker days avallable per annum of wthich 5800 are filled. Mo81 of our Rmalnlng spaces are
on a Friday.
A more fornial and structured SAGE accountiry system has provlded us wlth 8 variety of repo￿ and graphlcal
representations of our financial health and wellbeing. Thls has brought great benefits slnce IMplem￿ta￿0n. with
Improved reporting for general day4trday management. and has been an invaluable tool to Truslees for the longer-
tem assurance of financial stability. In coming years. thls system wll be developed further to Ino)rporate and
produce more detailed financial inf0mlat￿.
The Statement of Flnanclal Ac15vS1Se8 8h¢xs a 8urpNA on Income for the year of £66,796 compared *ith a sU￿lUS In
the previous year of £152.960.
This represents ¢￿tinUed strong perfomiance whith is attrtbutable to progress being achieved In many areas.
In ternis of the balance sheet the charity remains in a healihy position wilh net assets of £377,192 (2023: £310,396)
includlng cash at the bank and in harml amount1￿ to £137.116 {2023: £111,334). Restricted funds of the charfty
amounted to £51,853 (2023. £27.588).
Flnanclal Res•Th•8
In Ilne wlth guldance from the Charity Commi581on, currnnty hold 4 months reserve8. A lotal d18asler hSttlng
our operation would allow us to meet any contingency costs from Ihls.
Plan$ for future perlod•
Whlle the general economlc dlmate remains Un￿rtaIn the Trustees aro confident that under its present staff and
Trustees, the charity remains in a strong positK)n to give a good account of itself in the future.
Our staff team contlnue to Improve In thelr servlce to our Worf(er leam. The mental welkbelng of our workers was
paramount during th8 work on our extension. which has added greatty to staff workload as we move from area to
area, to aid the ongoing works. The fact that Workers have not been affecled ty the extenslon works, Is testament
to the unselfish attitude of our Chief Execulive Officer and her team.
It Is the intention to look longer term, to ensure we can continue to offer our Wothers the Work Experience as set out
In our Objectlves and Actlvities. This led to the plan to extend and improve the Workshops.. we now fpel we have
building for the fulure. This Work was undertaken with the full Consenl of our kndlord who Is fulty involved In all our
present and future plans, thereby ensuring we can ￿￿fidenty predict our fulure servlce provlsion.
We consult regularly with the appropriate slaff al North Yorkshire C(MJncil (NYC) ab(>ut fee structures and with
parents. workers, and rarers about d)arges for our services. Al present we feel aggrieved that our current rates fall
below those of other similar organlsations armj well below the level required Io cover operating costs, as
communicated to NYC in November 2023. We are currenuy pursuing this Issue with various officers of the newly
fompd NYC.

JENNYRUTH WORKSHOPS LTD
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
We have and will continue to make minor improvements to the workshop facilitles and replacement and upgrading
of our equipment.
We are fortunate that, organisations. and individuals, as well as more fonnal funders, are prepared to offer us
financial support that enables us to invest carefully in improvements and new equipment.
We are commltted to the consolldatlon of the progress and improvements achieved over the past few years. Whilst
at the same time being aware of possible changes in national policies for adults with learning disabilities. that may
require us to consider future developments that we mlght pursue during the lrfe of our five year development plan.
We have a continuing investment in Health and Safety procedures and partlcularly management systems in the
coming years.
Progress has been made in recruitlng additlonal people with learning disabilities who can benefit from the skills and
experience available at the workshop and every effort is being made to maintsin this positive trend. We continue to
enjoy a very positlve reputation locally, among carers and families, the Local Authority and local press and media.
We are particularly proud of the development of our website and social media presence which has ensured constant
contact wlth our Workers. Thls has seen an increase in sales during what has been a very dlfficult year with th8
economic situation, but we will continue to promole the Workshops to a much wlder communlty.
It is important to note that we have had great support from a number of influential visitors as we planned to promote
our sepiices far and wide. The past 12 months have seen visits by our local Mayors, local MP'S. Clvic Leaders, the
Lord-Lieutenant of North Yorkshire, and the High Sheriff. We have enjoyed introducing many of our suppliers and
customers to our V￿rkShopS and allow our workers to introduce them to our workers, staff, and the operation as
whole.
Our policy Is to engage more and more with local businesses to promote not simply our sterling workers, but also
the amazing products they produce. to ensure the local community is aware of and able to engage with our work.
Thls Is a programme we will continue to pursue as we engage wfth more and more local businesses.
Structure. governance and management
Jennyruth Workshops Ltd 1$ a Company limited by guarantee, company number 4447730 and a registered Charity
govemed by Its Memorandum and Articles of Association. charity number 1093957.
The Directors of the Charitsb￿ company (°the charilf) are ts trustees for the purposes of charity law and
throughout this report are collectivety referred to as the Trustees. As set out In the Articles of Association, 'Ihe
C(xnpany shall have a Board of Trustees comprislng not l&ss than five and not more than nine persons..
Up to seven trustees shall be elected by the membershlp. In addition, the Trustees may, after consultatton wlth the
Dean of Ripon Cathedral. or their representative COvOPt up to Iwo other persons to serve as Trustees.
The Chair is appointed by the Trustees from their own number.
The Trustees meet regularly to admlnister the charity, and individual trustees vislt regularly to keep up to date with
thelr area of ￿spOnSibl11ty. We plan to hotd Trustee meetings during the day, thereby ensuring a closer
communlcatlon wlth our valued Workers.

JENNYRUTH WORKSHOPS LTD
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
The Trustees, who are also the directors for the purposes of c(*npany law, seNed during the ￿r are listed
below:
Mrs L J Allen
MrA Burns
MrDWEIsy
Mr D Grundy
Dr R S Jones
Mr T R Newell
Mr P Nevrton
Ms K Rogats
Ms N Scott
Ms D Sleep
(Resigned 7 December 2023)
(Resigned 3 March 2024)
(Appointed 7 December 2023)
(Resigned 31 May 2024)
Mr Stuart Gill has been Cwpted to the Board of Trustees until February 2025 AGM.
All of the Truslees are Mernbe￿ of the company and guarantee to contribute £1 each in the event of a winding up.
All Trustees give their time voluntarity arbd receive rK> beneffts from the charity. Any expenses claDned by Trustees
are recorded in our accounts.
No fonnal training is given to the Trustees but are able to benefft from In-house training with staff and
volunteers as well as courses provided locally by Harrogate arKI RitK)n CVS and other local providers. Trustee
guidance is also available on the Charity Commission website. We regularty use the intemet for training purposes.
Recruitment is only made from those who are sympathelic to the chariWs objectives and are prepared to be
familiar with the day to day working of the Workshops. attend special events where possible and tske an overstght
of the significant aspect of the managemenl aclivitses.
The Trustees have assessed the major risks to which charity is exposed, and are satisfied that systems are In
place to mitigate exposure to such riths. as far as that is possbi le.
The Chainnan and trustees have established and ccmtinue a good relationship with our Chief Exeujtive Officer and
her stsff at Jennyruth Workshops. We are made welcorr* and are able to share our expertise when this is
appropriate. We continue to be aware of the need lo maintain some distance between our govemance K)le and day
to day managemenL
Staff and volunteers
I should again like to finish by paying wami trilxrte lo the work of ¢)ur dedicated CEO and her staff and of our many
volunteers who bring so much to Jennyruth Workshops Ltd in innumerable ways. Without the tremendous
commitsnent they all make the important work of the Jenn￿uth Workshops coukl not succeed and Ihe lives of many
people with leaming disabilities and their families would be all the poow.
The trustees re
was approved by th
rd of Trustees.
run
ChalrnianlTru
te•
3 February 2025

JENNYRUTH WORKSHOPS LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF JENNYRUTH WORKSHOPS LTD
I report to the Trustees on my examination of the financial slatements of Jennynrth Workshops Ltd (the charity) for
the year ended 31 May 2024.
R•$ponslbllltlos and basls of rnport
As the Trustees of the charity (and aEso its direclors for the purposes of company lawl. you are responsible for the
preparation of the financial ststements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial slatements of the charlty are not requlred to be audited under Part 16 of
the Companies Act 2CM)6 and are eligible for independent examination, I report in respect of my examination of the
charlty's financlal statements carried out under sedion 145 of the Charitles Act 2011. In carrying out my examination
I have followed the Dlrections given by the Charlty Commlsslon under sectlon 145(5)(b> of the Charftles Act 2011.
Indopondont oxamln•rf8 $tstem•nt
Since the charity's gross income exceeded £250.000. the Independent examlner must be 8 member of a body listad
n sedion 145 of the Chariiies Act 2011. 1 confimi that l am qualifRd to undertake the examination because l am
member of the Instliute of Chartered Accwntants of England and Wales, which is ¢)ne of llsted bodles.
I hav• ¢omplet8d my examination. I confirm that M mattern have come to my attentlon In connectk)n wlth the
examin8tlon glving me ￿use to beNeve that In any matefial respecL'
accounfjng records were nol kept In resped of the charity as requlred by socllon 386 of the Companles Act
2006.
the financlal statements do accord wlth those reLx>rds," or
the financlal siatements do not compty with the accounting requirements of saction 396 of the Companles Act
2006 other than any requirement that the financaal statements glve a tnje and falr voew, which Is ncl a matter
consldered as part of an Independent examinatlon; or
the finandal statements have not been prepared in accordance wllh the methods and prfnciples of Ihe
Statement of Recommended Practice for accountifvJ and reporling by charities applicable to charities
preparing thelr financial statements In accorda￿¢ wlth the Flnanclal Reportlng siandard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concems and have ccffie across no other matters In I￿nneCtIOn wlth the examlnatlon lo whlch attentlon
8houkl be drawn In this report in order to enable a proper understandlng of the financlal statements lo be reached.
Deborah Fletcher41cVay
Xeinadin
Accountants
Oak House, Market Place
Bedale
North Yorkshlre
DL8 1AQ
Date: ..............

JENNYRUTH WORKSHOPS LTD
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2024
Current finanGlal year
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
Total
2024
2023
Notes
Income from;
Donations. legacies and core grants
Charitable activities
Other trading activities
Investments
Insurance income
17,262
365,238
10,062
2,234
21,703
17,262
492,088
10.062
2,234
21,703
25,909
451,298
14,512
1,560
126.850
Total Income
416.499
126.850
543,349
493.279
Expèndlture on:
Raising funds
Charitable activities
Other expenditure
3.118
375,203
130
3.118
473.193
130
2.981
336.838
97,990
10
Total expenditure
378,451
97,990
476,441
340,107
Net gainsl(losses) on investments
11
<112)
(112)
(212)
Net income
37.936
28,860
66.796
152.960
Transfers between funds
4,595
(4,595)
Not movement In funds
42,531
24,265
66,796
152.960
Reconclliation of funds:
Fund balances at 1 June 2023
282,808
27,588
310,396
157,436
Fund balances at 31 May 2024
325,339
51,853
377,192
310,396
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing actlvltles.The statement of financial activities also complies with the requlrements for an
income and expendlture account under the C¢Jnpanles Act 2006.

JENNYRUTH WORKSHOPS LTD
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MA Y 2024
Prlor flnanclal ￿ar
Unrestricted
funds
2023
Restricted
fund$
2023
Total
2023
Income from:
Donations. legacles and core grants
Charitable actlvltles
Other trading activities
Investments
25,909
283,438
14,512
1,560
25,909
451,298
14,512
1,560
167,860
Total Income
325.419
167.860
493.279
Expendlture on:
Ralslng funds
Charitable activities
Other expendlture
2,981
311,066
288
2.981
336,838
288
25,772
10
Total expendfture
314,335
25,772
340,107
Net gainsl(losses) on investments
11
(212)
(212)
Net Income
10,872
142.088
152.960
Transfers between funds
129.500
(129.500)
Net movement In funds
140,372
12,588
152,960
Reconclllatlon of funds:
Fund balances at 1 June 2022
142,436
15,000
157,436
Fund balanGe8 at 31 May 2023
282,808
27,588
310,396

JENNYRUTH WORKSHOPS LTD
BALANCE SHEET
ASAT31 MAY2024
2024
2023
Notos
Flxed assats
Tanglble assets
Investments
13
14
215,658
837
187.492
949
216.495
188,441
Currnnt assets
Stocks
Debtors
Cash at bank and In hand
15
16
22.500
32.116
137,116
19.720
37,776
111,334
191.732
168.830
cr￿ltor6. amounts falllng du• wlthln
one year
17
131.035)
(46.875)
Not curr•nt a•sets
160.697
121,955
Total assets le•• current Ilabllltl••
377,192
310,396
The fund• of lh• charlty
Rastrlcted Income funds
UnrestrS¢ted funds
18
51.853
325,339
27.588
282,808
377,192
310,396
The company Is entltled to the exemption from the audit roqulrement conlalned Sn sectlon 477 of Ihe Companles Act
2006, for the year ended 31 May 2024.
The dlrector acknowledges her r•sponslbllltles for complylrKJ wlth the raqulremonts of tha Companios Act 2006 ￿th
respect lo accounting records and the preparation of financlal statements.
The members have not requlred the compary to obtsln an audlt of tts financial statements for the year in questlon In
accordance with sectton 476.
These financial statements have been prepared in a¢¢ordance wlth the provlslons appllcable to companies subject
to the small companies
The financial s
ements were approved
the TNStees on 3 February 2025
Chalrnianfrrust
Company reglstralion number 04447730 (EnglarKI and Wales)

JENNYRUTH WORKSHOPS LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MAY 2024
2024
2023
Cash flows from ts￿rating activlties
Cash generated from operath)ns
71,158
144,441
Investlng activiti
Purchase of tangible fixed assets
Investment income received
(47,610)
(157.234)
1.560
Net ¢ash used in Investtng actlvittes
(45.376)
(155.674}
Net cash generatsd from financlng acttvltles
Net increasel(decrease) in cash and cash
equivalents
25.782
(11,233)
Cash and cash equivalents at beginning of year
111.334
122,567
Cash and cash equlvalents al end of year
137.116
111,334

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MA Y 2024
Accounting polkl•s
Charity infomiatlon
Jennyruth Workshops Ltd is a private company Ilmited by guarantee incorporated In England and Wales. The
registered office is Unit 5, Redhouse Fann. Bridge Hewick Newby Hall Estate. Ripon. North Yorkshire, HG4
SAY.
1.1 Accounting conventlon
The financial ststements have been prepared in accordance th the chariws goveming document, the
Companies Aci 2006. FRS 102 Yhe Financial Reporting Starrflard applicable in the UK and Republic of
Ireland. and the Charities SORP °Accounting and Reporting by Charities: Statement of Recommended
Practice app1t￿b]e to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)°. The charity is a Public Benefit Entity as defined by
FRS 102.
The finanaal ststements are prepared in ste￿ng. which is the funclional currency of the tharity. Monetary
amfjjnts in these financial statements are rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention modified to indude the tsir
value of inveslments. The principal accounting polcies adopted are sel out below.
12 Golng Concern
At the time of approving the financial slatements. the Trustees have a reasonable expectat•on that the charity
has adequate resources to continue in ¢)perational existence for the foreseeable future. Thus Ihe Trustees
continue to adopt the going concem basis of accounting in preparirvJ the financial statements.
1.3 Charilable funds
Unrestricted fijnds are available for use at the discretion of the Trustees in furtherance of thelr charitable
objectives.
Reslricted funds are subject to speofic C￿nditIOnS by donors or grantors as to how they may be used. The
purposes and uses of the reStr￿ted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised vthen the charity is legally enfjtled to it after any performance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipL Other donalions are recognised once the charity has been nOtif￿d
of the donation. unless performance conditions require deferral of the amounL Income tax recoverable in
relation to donations received urKler GiftAid or deeds of covenanl is recognised at the time of the donation.
Donated Servi￿ and facllities are included at the vatue to the charity where this can be quantified. The value
of services provided by voIunteers has not been included in these accounts.
Wood and other raw materlals used In the workslw are donated by third parties.11 Is nol posslble to quantify
the value of these donati(Th so they are not included in the accounts.
Incoming resources from charitable trading aclivities are accounted for when earned.
Investment income is induded when receivable.
10-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Accountlng pollcles
(Conllnued)
1.5 Expendlture
Expenditure is recognised on an accruals basis as a fiability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Raising funds comprise the costs associated with attracting voluntary income and thè costs of trading for
fundraising purposes.
Charitable expendtture comprises those costs incurred by the charity in the delivery of its actwities and
services for its beneficiaries. It includes both costs of a direct and indirect nature necessary to support them.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is.recognised so as to write off the Cost or valuation of assets less their residual values over their
useful lives on the following bases:
Leasehold building improvements
Plant and mathinery
Computers
Motor vehicles
10%1 over 20 years on a straight line basis
33°k125%120Yo Straight line
20% straight line
20% straight line
The gain or loss arising on the disposal of an asset Is determined as the difference between the sale proceeds
and th& carying value of the asset, and is recognised in the statement of financial activities.
1.7 Flxed asset Investments
Fixed asset investments are initially measured at transadton price exduding transaclion costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
in¢omel{expenditure} for the year. Transaction costs are expensed as incurred.
1 A Impalmient of fixed a$$ets
At each reportlng end date. the charfty revEews the carrying amounts of Its tanglble assets to detemlne
whether there is any indication that Ihose assets have suffered an impaiment loss. If any such indicatlon
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment
loss (rf any).
1.9 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and. where applicable. direct labour costs and those overheads that have been
Incurred in bringing the stocks to their present location and condltion. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cosL
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
Incurred in marketing, selling and distribution.
1.10 Retlrement b•noflts
Payments to defined contrlbution retirement benefit schemes are charged as an expense as they fall due.
1.11 Leases
Rentajs payable under operating leases. including any lease Incentlves received. are charged as an expense
on a straight Ilne basls over the temi of the relevant lease.
11

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Income from donatlons, legactes and core grants
Unreslrlcted Unreslrlcted
funds
funds
2024
2023
Donations and glfts
Grants
17,262
18.634
7,275
17,262
25,909
Grants
NYCC - market support grant
The Duke of York's Community Initiatbve
The Local Fund
Two Ridings Community Foundation
500
775
3.000
3,000
7.275
12-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Income from charltable actMII
Placoment
Sal• of P•rfomvanc•
fee Income woodon rnlated grants
toys and
other goods
2024
Totsl
Placement
f•• Income
Sah of Perfomian
wood•n r•lat•d grants
toys and
other goods
2023
Total
2024
2024
2024
2023
2023
2023
Sales within Charita￿e actsvlOe8
Project related grants
311,932
365.238
126,850
220,971
57.467
278.438
172.860
126,850
172,860
311,932
53.306
126,850
492,088
220,971
57.467
172,860
451,298
Analysls by fund
Unrestrlcted funds
Restrlcted funds
311,932
365,238
126.850
220,971
57.467
5.000
167,860
283.438
167.860
126.850
311.932
53,306
126,850
492.088
220.971
57,467
172.860
451.298
13-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Performance related grants anatysls
2024
2023
Woodwork Tools Fund
Door Openers Fund
Shears Foundation
The National Lottery Community Fund
Staff funding grants received
Two Ridings Communty Foundation
The Needler Memorial Foundation
Socaal Enterprise Support Fund
The Screwfix Foundalion
Wolfson Foundation
The Opportunity Hofjday Trust
Clothworkers Foundation
The Rank Foundation
Other grants receivable
9.550
3.000
5.500
36.350
60,000
10.000
5,500
3,500
47,000
5,000
58,000
20.000
15,000
15.000
3.860
126.850
172,860
Further infornHtion on performance related grants received is disclosed in Note 18.
Income from other tradlng a¢lfvltle3
Unre$trlcted Unreslricted
funds
funds
2024
2023
Fundraising events
10,062
14,512
Income from Inveslments
Unrestrfcted Unreslrfcted
funds
funds
2024
2023
Income from listed investments
Interest receivable
50
1.510
2,184
2,234
1,560
14-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Expendlture on raising funds
Unreslrlcted Unrestrlctod
funds
fvnds
2024
2023
Tradlng co$t•
Other Iradlng activitles
3,118
2,981
Expendltur• on ¢harltable a¢tlvltles
2024
2023
Dlrect CO8ts
Staff costs
Depredatlon and Smpalrment
Legal and professlonal fees
Heat and Ilght
Repalrs and malntenance
Postage. prlntlng and statlonary
Tralnlng
Staff 8ubslstence and expense8
Rent and rat88
Computer costg
Motor vehicle costs
Cleanlng materials
Bank and paypal charges
Sundry expenses
A¢¢ountancy
Premlses expenses
Materlals
339,907
19,314
851
8,615
5,548
2,511
1,984
900
29,749
3,069
5,583
3,357
611
181
2,520
27.468
21,025
256,843
11,944
3,039
7.661
2,536
2,277
1,284
717
29,234
2,978
2.785
2,169
659
1,436
1,950
7,125
2,201
473,193
336,838
Analysls by fund
Unrestricted funds
Restrlcted funds
375.203
97,990
311,066
25,772
473.193
336,838
Accountancy costs include fees In relatk)n to an Independent examination of £2,520 (2023: £1,950).
Trustees
During the year four Trustees were reimbursed travel expenses totalling £238 {2023 - £417). None of the
Trustees (or any pensons connected with them) received any remuneration or benefits from the charity during
the year or in any previous year.
15-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Employees
The average monlhly number of employees during the year was:
2024
Number
2023
Number
15
13
Employment costs
2024
2023
Wagès and salaries
Social security costs
Other penslon costs
315.8(Kl
17.871
6,236
239.445
11.887
4,366
339.907
255,698
There were no employees whose annual remunerattr wa8 more than £60.000.
10 Oth•r •xpondltur•
Unro¥trlct•d Unr•8trfctsd
lund•
funds
2024
2023
N•t1088 on dlsposal of tanglble fixed assets
130
288
11 Galn• and lo$•es on Invutments
Unrestrlcted Unre•trlGtad
fund8
funds
2024
2023
Galnsl(&)sses) arising on:
Revaluatlon of Investments
(112)
{212)
12 Taxatlon
The charity Is exempt from taxation on its activilm because all Its Income Is applled for charltable purposes.
16-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
13 Tanglble r￿ed assets
Le•￿hold
Plant and Comput•rA
bulldlng machln•ry
Total
vehlcles
Cost
At 1 June 2023
Additlons
Disposals
180,970
31,610
94,302
13,662
(5,694)
7.310
2.338
(643)
48,555
331.137
47,610
(6,337)
At 31 May 2024
212,580
102,270
9.005
48.555
372.410
Depreclatlon and Impalmient
At 1 June 2023
Depreci8tion Charged In the year
Elimlnated Sn respect of dlsposals
40,674
3.166
77,333
5.073
(5.651)
2.874
22.764
9,711
143,645
19.314
{6,207)
At 31 May 2024
43,840
76,755
3,682
32,475
156.752
Carrylng amount
At 31 May 2024
168,740
25,515
5.323
16.080
215.658
At 31 May 2023
140,296
16,969
4,436
25,791
187,492
14 Flxed •••et Investments
Llst•d
Investments
Cost or valuatlon
At 1 June 2023
Valuatbn changes
(112)
At 31 May 2024
837
Carrylng amount
At 31 May 2024
837
At 31 May 2023
15 Stocks
2024
2023
Raw materials and consumables
22.500
19.720
17-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
16 Debtors
2024
2023
Amounts falllng duo within one year
Trade debtors
Other debtors
Prepayments and accrued income
17.235
4.154
10,727
10,876
2,914
23,986
32.116
37,776
17 Credltorn: amounts falllng du• wlthln on• year
2024
2023
Other taxatlon and 8oc5al securfty
Trade credltors
Other credknrn
Acwals and deferred Income
7,872
47
17,476
5,640
4.738
22.033
17.184
2,920
31,035
46.875
18 Re8trlcted fund8
The restrfcied funds of the charity eomptse the unexpended balan￿ of donations and grants hekl on trust
subject to specific conditions by donors as to how they may be used.
At 1 June
Incomlng
2023 re•ource$
Resources
•xpend•d
Transfern
At 31 May
2024
Needler Trust
Sodal Enterprises Support
Fund
Rank Foundation
Wi)odwork Tools Fund
Door Openers Fund
Shears Foundation
The National Lottery
Community Fund
Staff fijnding
Two Rldings Communty
Foundation
The Local Fund
Ripon Council re Poppy Project
5,000
(7,588)
(15,000)
(905)
(3,000)
15.OLK)
9,550
3,000
(1,095)
7.550
5,500
36,350
60,000
(20,047)
(45,000)
(3,500)
12.803
15.000
10,000
1.500
950
(4,000)
(1,500)
(950)
6,000
27,588
126,850
(97.990)
(4.595)
51,853
18-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
18 Restrlct•d funds
(Continu•d)
Prevlous year:
Al 1 June
Incomlng R•sources
2022 resources expended
Transfvrn
At 31 May
2023
Needler Trust
Bernard Sunley Foundation
Screwfix Foundation
Ripon Cuncil re sllhouites
Extenslon fund
Clothworker Foundat•on Grant
Social Enterprises Supp
Fund
Step Changes Stafflng Propct
Rank Foundatlon
(3.500)
(10.000)
15.000)
5,1)00
10.000
5,000
(860)
81,000
15.000
(81.000)
(15,000)
42,000
5,500
15,000
{19.412)
(5.500)
{15,000)
7,588
15,000
15,000
167,860
(25,772)
{129,500)
27,588
The Needlor Trusi Fund consists of £5.0fy) to purchase electronk magnlfiers whl¢h ￿re not yet purchased at
th• year end
The Soclal Enterprfses Support Fund was recetved to cover the cost of the salary for a woocknrk supervlsor,
new tlre alann system and consultancy for admlnlstratlve Improvement. thls fund has been fully expended
durtng the year.
Funds were recelved from The Rank F¢)undalk)n for a byalty bonus for slaff, and lo cover Ihe costs of rislng
uti111188. This was fully expended during the year.
The Woadwork Tools Fund consists of three grants received for the purchase of various woodwork equlpmont.
£7,550 of whlch was available to be spent at the year end.
Two grants were received from the Sylvia Waddllove Foundatlon and The Hedley Found8tlon to fund the
purchase of door openers. This was lully spent during the year.
The Shears Foundation ptovlded a grant of £5,500 to fund a baklNJ and sewlNJ group. Thls was yet to be
Spent at the year end.
Funds were received from The National Lottery Communty Fund for the empbyment of two additional
members of staff over three years. This propd was ongolNJ at the year end.
Various grants were recelved In the year lo contrlbute to additional stsff (x)3ts. Atotal of £15,000 of these were
available to be spent at the year end.
The Two Ridings Communlty Foundation lund was received lo wver a Sales dlversfficatlon plan.
Funds were received the Local Fund for corpor￿e wear. Thls was fully expended durlng the year.
£950 was received from Rlpon Council to fund the poppy projecl. Thls was fully spent in the year.
19-

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
19 Anatysls of net a88ets b•tween funds
Unrestrlcled Restrlctod
funds
fund•
2024
2024
Totsl
2024
At 31 May 2024:
Tangible assets
Investm8nts
Current assetsl{Ilabllltles)
215.658
837
108,844
215.658
837
160,697
51.853
325,339
51,853
3TI.192
Unr•strfcted
funds
2023
R•strlct•d
fund•
2023
Total
2023
At 31 May 2023:
Tanglble assets
Investments
Current assetsl{IlabllStfes>
187,492
949
94,367
187,492
27,588
121,955
282,808
27,588
310,396
20 Oparatlng lea•e commltmonts
At the reporting end date the chaiity had outstanding commitments for future mlnlmum lease paymen18 under
non-cancellable operatlng leases, whlch fall due as follows:
2024
2023
vrithln one year
Between Iwo and fve years
In over five years
25.480
104.000
182,000
23.920
95.680
191,360
311,480
310,960
21 Relatsd party transactions
During Ihe year the charity r￿e1Ved placement income totalling £22,414 (2023 - £20,920) from trustees, key
management and thelr close families. The in(xxne was received wiihout cormlitions and on equivalent temis to
other parties.
During the year the tharity incurred costs of £6.152 {2023 - £19.028) payable to the Newell brothers. close
family members of a trustee and the Chief Executive Officer. for a)nstruction and rna1ntenan￿. These costs
were on nonnal commercial tems.

JENNYRUTH WORKSHOPS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
22 Cash generatsd from 0￿ratIOnS
2024
2023
Surplus for the year
66.796
152,960
Adjustments for:
Investment Income recognised in statement of financlal activitles
Loss on dlsposal of tanglbk8 fixed assets
Fair value galns and losses on investments
Depreciation and imp8irment of tangible fixed assets
{2,234)
130
112
19.314
{1,560)
212
11,944
Mov•m•nts In worklng capltal:
{Increase) In stocks
Decreasel(Sncrease) in debtors
{Decreaseylncr8ase In credltors
(2.780)
5,660
(15,840)
(19.720)
(16.757)
17.074
Cash genorated from operatlons
71,158
144,441
23 Analy•l• ol changes In net fvnds
Gharlty had no materfal debt durlng tho year.
21