2021-11-30-accounts - Reubens Retreat Ltd

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Reuben’s Retreat
Annual Report and Accounts
For the financial year
ended 30th November 2021
A place to relax,
recharge, remember
and rebuild
Charity Registration No. 1150436
Company Registration No. 08292532
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Since the start of our charity, 40% of income has been spent on property & refurbishment costs

Did you know?

Since our launch in 2012, over 40% of our fundraised

income has been spent on the renovation of our forever home, the Retreat. Each completed phase has meant that we are able to offer more service delivery to our beneficiary families.

Despite completing 6 phases of 10, we still have a long way to go and our next ambitious phases will see us deliver 5 self-catering suites for families to holiday at our Retreat.

Part 2: Financials

For the financial year ended 30th November 2021

Legal, administrative and trustees’ information.......................................... 26-27 Auditors reports.......................................................... 28-30 Statement of financial activities............................ 31 Balance sheet & cash flow....................................... 32-33 Notes to the financial statment............................. 34-43

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Part 1:
A year in review
We carried on regardless …. .
As we know, 2021 was still fraught with
uncertainty, it made us all even more determined
to be there for our beneficiaries and to hold
them at the heart of every action.
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We navigated the varying announcements, the documents and the guidelines and we brought our beneficiaries back to being face 2 face (with measures in place to keep them safe) as soon as was physically possible. We continued with both our virtual offering and our new initiatives. Dads’ Club grew stronger, our online bereavement support group ‘Tides’ gathered momentum and ‘Small Steps’ our ramble for bereaved parents was a very safe space, exploring grief whilst hiking in the great outdoors.

Our building work resumed, we were on the final furnishings and finishings and once we could, we brought our building team back on site. Our wing was taking shape, it looked fantastic, we just needed to work towards having our families back.

Behind the scenes we worked on the many policies, procedures, and risk assessments. This ensured that every ounce of delivery on our brand-new activity wing would be the safest it could be, especially our hydro pool area. We checked our equipment and enrolled members of our team onto an all-important pool operator course.

We employed our first qualified counsellor as part of the team. This would give us on-site access to expert support for families but would also encourage our objective to have a secure, happy, and functioning team whose wellbeing was important to us.

We invested in our family team dynamic by bringing extra talent through and started working through thorough induction processes and plans to ensure that once the world opened back up again, we could hit the ground running. We were also gifted a wonderful new website for Reuben’s birthday which helped smooth processes even further and provided a clear and concise platform of information for our supporters.

By August not only was our building handed back to us, it also sparkled and was ready to deliver magic. Our first swim was just that and so much more. We embarked on a soft-launch initiative to gradually build up our confidence with working an exciting new pool, but also to ensure that everything we had in place was enough. We initially brought bereaved families through for a swim and then our complex children. Each passing week we became braver and stronger in our offering and built on our capabilities. In no time at all we were offering swims to our multiple complex families and as always, coming from a “yes we can always do this” place; approaching everything with the positivity that our families deserve. We navigated our brandnew areas and put together wrap around days, so that families could spend good quality hours of their days with us, especially when travelling great distances.

Whilst delivering all of this, our fundraising landscape had changed, and so we still found continued ways to bring income streams into our charity. Our fundraising team worked incredibly hard on new initiatives and invented fresh ideas regularly. It was another daunting period in our history, but equally a very exciting time.

I am proud once again, for all that we achieved throughout this period. We continued to walk with every single beneficiary family despite the barriers that Covid brought. Because we are a positive and nimble team, we were quick to bounce back after the world had changed.

We are honoured to carry out the work we do, and I personally thank every single compassionate heart that has blessed our project; past, present and future. Thank you.

Nicola Graham

Reuben’s Mummy, Founder and CEO

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Our story
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Each life, no matter
how brief, can change
the world
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Our journey begins in 2012...

Reuben passed away on the 21st of August 2012 from a brain tumour whilst on a family holiday in Devon.

His mummy promised him that his life would not be in vain and she would build a legacy in his name.

Despite a challenging year, we remain stalwart in our vision and mission and promise to walk with families for as long as they need us.

As a small charity, we promise to always tailor-make a bespoke package of care for each individual family and their needs.

MISSION

To relieve the distress of families who have suffered the loss of a child or have a child suffering from a complex illness.

VISION

Walking side-by-side, offering emotional and practical support to families of child loss or those that have a child who is complexly poorly and may face an uncertain future. Enabling them to create memories cocooned in the sanctuary of Reuben’s Retreat underpinned by our army of love and compassionate hearts.

LEGACY

‘A place to Relax, Recharge, Remember, Rebuild, built on an army of love and compassion’.

After all, each life, no matter how brief, can change a little part of our world.

The family were committed to donating Reuben’s organs, to save others. Unable to do this, his mummy created something special, and just 2 days after losing Reuben, ‘Reuben’s Retreat’ was born.

It was to be a sanctuary, a place where families with complexly poorly children could holiday, a place of comfort, peace and tranquillity, a place where fun and memories could be made.

The family had the opportunity to make fantastic and beautiful memories with Reuben in his short life and wanted to gift this opportunity to others.

Later, when planning Reuben’s memorial, it was decided that the charity would also support families after the loss of a child.

Find out more at: reubensretreat.org/reubens-story

Here are just a few of the services we provide:

Peer Support
• Holistic Wellbeing • Memory-making Activities • Family Fun Days & Seasonal Parties • Counselling & 1:1 Therapy • Short Breaks & Day Trips • Bereavement Resources • Outdoor Activities

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Our timeline

The small HQ team grew to a team of 7.

Phase 1 & 2 renovations began in Glossop to transform the groundskeeper’s house, adjacent outbuilding and landscaping of the grounds.

Renovation plans continued as a building partner was confirmed to transform the ‘west wing’

The charity purchased their ‘forever home’ - a historic former ‘cottage’ hospital in Glossop,	The charity purchased their ‘forever home’ - a historic former ‘cottage’ hospital in Glossop,	2015	The work was completed by August and ‘The Lodge at Reuben’s’ was born - our	2018
Derbyshire.			bereavement. counselling and		2019
			support centre.
	Reuben’s Retreat
	had now hit a
2014 momentous
	milestone as they celebrated raising £1 million in just 23 months.		2016 Phase 3 work began, and the task of over- hauling the main building roof was completed in September.	Phases 4,5 and 6 continued as the offcial build started. A Senior Fundraiser joined the HQ team to strengthen corporate relationships,
			The team proudly welcomed the frst	run events and apply for grants.		-
Reuben’s Retreat gained its offcial charity status.	2013 Amazing supporters helped to raise in excess of £500,000 in Reuben’s memory within just 12 months Reuben’s Retreat began work with their frst benefciary family.	2017 overnight guests to stay at ‘The Lodge at Reuben’s’ for a 2-night respite break. Reuben’s Retreat turned 5.			The charity team grew to a team of 10. Amidst the global	2020 The charity also started to offer increased virtual support, helping to reach more families across the UK.
			Phases 4, 5 & 6 began and		pandemic the	2021
			a full strip out of the main		charity managed
	Reuben’s Retreat was		building was completed within		to support more
2012	founded to support other families facing an uncertain future and		the year.		new families whilst launching four new initiatives, Dads’
	those bereaved of a				Club, Me Time,
	precious child.				Social Wellcare and Yoga.	We took delivery of our fully accessible

We took delivery of our fully accessible activity wing, propelling our services to another level. We also received a fabulous brand new minibus from our friends at Bolton At Home and we were given the beautiful gift of a new website for Reuben’s birthday from supporters, Digital Sea.

Reuben Michael Graham fell asleep forever in his mummy’s The Reuben’s team launched two arms. new support groups Bereavement Support Group and ‘Small Steps’ walking group. The frst REUBall was also a roaring success.

In 2020 it was estimated that there are 99,000 children living with a complex illness each year in the UK*

A new study released in April 2020 shows that the number of children living with a complex illness in England has continued to rise over the last 17 years and predicts that this will rise at least another 11% by 2030**

Sources:

*Together For Short Lives

** The Make Every Child Count study (conducted by the University of York) has revealed that the number of children in England with life-limiting or life-threatening conditions increased to 86,625 in 2017/2018 compared to 32,975 in 2001/2002.

Our year in numbers

A large proportion of our work is based in Our the North West however our reach across the UK includes the following counties: reach

We’ve touched the lives of 1194 beneficiaries to date.

Derbyshire, Greater Manchester, Cheshire East, West Midlands, Wiltshire, East Yorkshire, Cheshire, South Yorkshire, Caerphilly, Lancashire, Worcestershire, Lincolnshire, Somerset, Bedfordshire, Merseyside.

43% of these 57% of these were families of were families child loss with complexly poorly children

We provided 4532 hours of support

£661,325

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Other: 9.5
.
Grants: 25.8
Events: 16.3
Corporate: 7.4
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Here’s how...

With a dedicated family support team of 3 1/2 people

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Community: 41
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Our
work
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Our
support
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We facilitated 23 short breaks (both externally & at our Lodge)

We brought on board two new champions this year and for the first time in our history we employed an in-house counsellor to help hold our families as they continue to navigate their everyday stresses and worries.

Even though for most, the world was opening back up and life was returning to some kind of normality, for many of our families the shielding continued. Their world wasn’t shifting back as quickly as it was for everyone else.

Our first large scale family day event in our brand new activity 188 individual wing ‘Spooky Fun House’ saw swimming hours 90[individuals attend ]

We continue to support online for those who are unable to get to The Retreat and we strengthened our in person offering knowing that our families still had tough times to work through.

The arrival of our state of the art activity wing in September propelled out work with complexly poorly children to a while new level and our building was suddenly filled with lots of laughter, giggles and of course splashes in our hydrotherapy pool.

New for 2021...

Tides
REUbercise
Moment Of Calm
Sensory sessions
Movie experiences
Fun & therapy swims

227 hours of online 637 individual support delivery support hours of counselling

Un-bee-lieveable!

In total we provided 4532 hours support including phone & email support

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Fundraising
superstars
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Our fundraising was heavily impacted by the pandemic so this year, we focused very firmly this year on building a strong recovery. We remained close to our incredible supporters throughout and when the world started to open up again, the support from our wonderful community of compassionate hearts returned in abundance. We really couldn’t do what we do without our fabulous fundraisers and we are forever grateful to them all for continuing to support at a time when their own lives had been affected on such a large scale. Our fundraising superstars ROCK!

We saw the return of our most popular events such as REUBall and Afternoon Tea as well as launching a new challenge called REU23 which saw our very own Reu The Gnu get involved. We continued to utilise online fundraising and were able to get back out into our community raising awareness.

Here’s a snapshot!

REU23 Snowdon Sunraise REUBall

UK Breaks

Animal Therapy

Sensory Play

Special Deliveries

Music Therapy

Bereavement Support & Rambles

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Reuben’s Retreat became the official owners of Wood’s Hospital’ on 23rd April 2014. A beautiful (but dilapidated) building set in the stunning Derbyshire countryside.

The site covers 1.63 acres and is comprised of the main building (which was the hospital) plus an old groundskeeper’s lodge and a series of small outbuildings. The renovations required to make the site fit for purpose are extensive but incredibly worthy, as they will create a facility that is able to support individuals and families for generations to come.

We split the necessary building works into 10 Phases, which would allow us to tackle them as and when funds allow, and cause minimal disruption to functioning areas.

Our Retreat is a countryside haven set amongst the rolling hills near to Glossop in Derbyshire. The building looks over the beautiful historic Howard Park with magnificent views of the hilly landscape.

The location of our forever home is ideal, thanks to its close proximity to the county’s borders with Cheshire. Greater Manchester. South Yorkshire and West Yorkshire.

The location hosts a good range of activities for our families depending on their needs. There are plenty of beautiful walking trails and hikes, wonderful restaurants, exciting wildlife and relaxing reservoirs nearby.

Phase 1 Phase 2 Complete renovation, ex-✓ Landscaping and creating ✓ tension and refurbishment reflection areas around the of ‘The Lodge at Reuben’s’ Lodge. Phase 3 Phase 4 Main building; new roof ✓ Hydrotherapy pool and ✓ system, pointing, asbestos track & hoisted changing removal and strip out for suites phases 4-6 Phase 5 ✓ Phase 6 ✓ Sensory, movie, play and Welcome reception, offices multi-functional spaces and accessible track & hoisted toilet facilities Phase 7 Phase 8 External hub and outdoor Two upstairs apartments spaces for beneficiary for Reuben’s Retreat family engagement including breaks catering

Phase 9 Phase 10 Three fully accessible track Landscaping our remaining & hoisted self-catering gardens including sensory apartments for Reuben’s and memorial spaces for Retreat family breaks families

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BEFORE
Since the start
of our charity, 40%
of income has
been spent on
AFTER
property &
refurbishment
costs
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Our testimonials

We believe that our beneficiary families, volunteers, staff members, supporters and partners are threads that are woven into the rich tapestry that is Reuben’s Retreat, and we welcome all.

Our army of compassionate hearts

“Everyone has something to bring to Reuben’s Retreat and we would love for you to join us on #reubensjourney.”

Fundraising Champion

RRHQ

We have a small team of 8 full-time staff and 2 part-time.

REUBENeers

“Initially we started off with some general weeding, grass cutting and tidying up around the lodge building and

Reuben’s Retreat is lucky enough to be supported by many talented and amazing volunteers.

dovecote area to improve the appearance for visitors and Reuben’s Retreat staff.

They gift us their precious time, skills and expertise and as we regularly declare loudly and proudly, we simple wouldn’t be where we are today without them.

Since then, a team of up to eight members have attended regularly on a Monday morning to continue with maintenance and take on more projects

across the whole site. We had a tour of the new facilities and hydrotherapy pool and after seeing and hearing about all the services Reuben’s Retreat provide it spurred our members on to do even more and spread the word about the charity.

We don’t consider it a chore as we enjoy getting out and working in the fresh air (when it’s not raining!) and making our own small contribution to such a good cause. Reuben’s Retreat are very appreciative of what we do.”

Ian Simpson, Glossop Gardeners.

This year, we were fortunate enough to have: 140 fantastic volunteers 1,798 hours gifted to us

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At Reuben’s Retreat, we greatly value our relationships with our external partners and professionals.

The impact of our professional partnerships with other charities and organisations enables the family team to dovetail their work in an informed, meaningful way that best serves our families and ensures robust referral processes which form and shape an excellent bespoke package of support.

Thank you to all who have helped us to expand our services during this time.

Bluebell Wood Children’s Hospice Children’s Hospital Pyjamas Charity Calmstone Derian House Children’s Hospice Dreams Come True Forget Me Not Children’s Hospital Royal Manchester Children’s Hospital ISCAN Team Tameside Joshua Tree Oldham Children’s Long Term Ventilation Team

Rainbow Trust Ruddi’s Retreat Sebastian’s Action Trust Swanbourne Gardens Tameside & Glossop CCG The Worry Wizard The NHS Trafford Palliative Team Together for Short Lives Young Lives vs Cancer

“I am proud to be asked to put together this testimonial, not just because I’m proud to be part of Reuben’s journey but because it gives me the opportunity to express my feelings of how much being part of this journey means to me.

Reuben’s retreat has become a huge part of mine and my families lives for the past ten years, not just because we know how much our support will help but because of how much it has changed us as people and taught us how love and kindness can really make magic happen. I have experienced first-hand the magic that takes place. It really is an army of special hearts guided by the most incredible person Nicola. The support I have received from Nicola and the team whilst I have been developing MOC has been great. I have worked closely with the team who have fully supported the initiative and who have helped me to develop MOC to ensure I can offer bespoke sessions to support the families.

I’m grateful to be part of the team and be able to share what I can to bring a moment of calm to those special families. Thank you.”

Bertelli PR Specialists Bolton At Home Bromleys Solicitors Building Projects Group Capstone Finance Celebrity Cruises Cundall Engineering Day Architectural Digital Sea MSC Cruises Potter Rees Dolan Staples UK Sunflower Childcare Group TIPTO Travel Counsellors Vertical Solutions Whitecroft Lighting

Anna Howarth, Calmstone

Legal and Administrative Information

T

Trustees

Mr A Moss Mr R Barnes Ms S Hurst Miss K Seth Mrs T Brooks Mr M Graham (Resigned 9th March 2022) Mr K Ellenthorpe (Resigned 7th October 2021)

Chief Executive

Mrs N Graham

Charity Number

Charity number 1150436

Company Number

Company number 08292532

Registered Office

Suite 4, St Michaels Court, Stamford Street Central Ashton-under-Lyne, OL6 6XN

Head Office

The Lodge, Reuben’s Retreat, Park Crescent Glossop, SK13 7BQ

Auditors

Azets Audit Services, Alpha House, 4 Greek Street Stockport, Cheshire, SK3 8AB

Structure, governance and management

The Charity is a limited company by guarantee and was incorporated on 13 November 2012.

Reserves Policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees and directors considers that reserves at this level will ensure that, in the event of a significant drop in funding, the will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level or reserves has been maintained throughout the year. The Trustees and directors has assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Statement of Trustee’s responsibility

The Trustees and directors, who are also the directors of Reuben’s Retreat Limited for the our purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards

(United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees and directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements. The Trustees and directors are required to

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP:
Make judgements and estimates that are reasonable and prudent; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The Trustees and directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Charity was registered with the Charity Commission on 10 January 2013.

Auditor

The Charity is governed by it’s Memorandum and Articles Of Association dated 13 November 2012

The Trustees who are also the directors for the purpose of company law, and who served during the year and up to date signature of the financial statements are listed above.

None of the trustees and directors has any beneficial interest in the company. All of the trustees and directors are members of the company and guarantee to contribute £11 in the event of winding up.

Details of method of appointment and training of trustees

The board of trustees will circulate that the Charity is looking for new trustees, Individuals are invited to apply and following a comprehensive interview process, the board of trustees will approve the appointment of the new trustees. All new trustees receive a training pack and are supported by the existing trustees.

Azets Audit Services were re-appointed as auditor to the company and a resolution proposing that they be re-appointed will be put at a General Meeting

Disclosure of information to auditor

Each of the Trustees and directors has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that the have taken appropriate steps to identify such relevant information and to establish that the auditor is aware or such information.

The Trustees’ report was approved by the Board of Trustees And Directors

23/08/2022...................................................... Dated

...................................................... Mr A MOSS Trustee

Independent Auditor’s Report

Opinion

We have audited the financial statements of Reuben’s Retreat Limited (the ‘Charity’) for the year ended 30 November 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 30 November 2021 and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees and directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The Trustees and directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

the information given in the Trustees’ report for the financial year for which the financial statements are prepared, which includes the directors’ report prepared for the purposes of company law, is consistent with the financial statements; and
the directors’ report included within the Trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Trustees and directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the Trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of Trustees and directors

As explained more fully in the statement of Trustees’ responsibilities, the Trustees and directors, who are also the directors of the Charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees and directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees and directors are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees and directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

Reviewing minutes of meetings of those charged with governance;
Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection;

Statement of Financial Activities including Income and Expenditure Account

Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Independent Auditor’s Report

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors’ report and for no other purpose, of the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a bod, for our audit work. for this report, or for the opinions we have formed.

........................................................................................

Jonathan Ward (Senior Statutory Auditor) For and on behalf of Azets Audit Services

Chartered Accountants Statutory Auditor Alpha House 4 Greek Street Stockport Cheshire SK3 8AB

Statement of Cash Flows As at 30th November 2021

Balance Sheet

As at 30th November 2021

Notes Fixed assets Tangible assets 12 Current assets Stocks 13 Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 Net current assets Total assets less current liabilities Income funds Restricted funds 17 Designated funds Unrestricted funds	2021 £ 15,865 11,594 861,085 888,544 (10,983)	£ 1,857,931 877,561 2,735,492 25,239 751,000 1,959,253 2,735,492	2020 £ 19,087 20,057 592,620 631,764 (18,898)	£ 1,846,724 612,866
				2,459,590
				58,482 320,000 2,081,108
				2,459,590

The financial statements were approved by the Trustees and Directors on .........................................................23/08/2022

Robert Barnes ............................................................. Mr R Barnes Trustee Company Registration No. 08292532

Notes to the financial statements As at 30th November 2021

1. Accounting policies

Charity information

Reuben’s Retreat Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Suite 4 St Michael’s Court, St Michael’s Square, Stamford Street Central, Ashton Under Lyne, Lancashire, OL6 6XN.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity’s [governing document], the Companies Act 2006 and “Accounting and Reporting by Charities: 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) (effective 1 January 2019)”. The Charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest f. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. However at this time the full impact of the Corona virus pandemic on the UK and Global economy is uncertain and the effect, both immediate and long term, this may have on the company, its customers and suppliers is unknown.

During the pandemic the charity has been able to provide remote support services and care packages to its beneficiaries. The charity has been able to offer these services through the continued support of its supporters and volunteers. The charity has also received support from “new” supporters through grant applications and COVID specific grants.

1 Accounting policies (Continued)

Income from other trading activities includes income earned from both trading activities to raise funds for the charity and income from advertising and facilities hire. To fall within this analysis heading, the income must be received in exchange for supplying goods and services in order to raise funds for the charity.

Deferred income consists of cash received by the charity, where the income recognition criteria has not been met because entitlement to the income does not exist at the balance sheet date. Deferred income is not recognised in the SOFA until the charity is entitled to the income. Instead, deferred income is disclosed as a liability in the balance sheet.

1.5 Expenditure

Resources expended are included in the statement of financial activities on an accruals basis. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories in the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly whilst others are apportioned on an appropriate basis.

1.6 Tangible fixed 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:

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees and directors in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Main Building Renovations - Depreciation will be provided once the building renovations are completed.

Computers - 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from grants, whether capital or revenue in nature, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably. Grant income will be deferred if received in advance of meeting performance conditions or if the donor specifically states that the income must be spent in a future accounting period. Income from government grants relating to the Job Retention Scheme are recognised for the salary period they relate to.

Income relating to events is recognised in the period in which the event occurs.

Notes to the financial statements As at 30th November 2021

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

1.8 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 condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at mortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at mortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees and directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are DEEMED (replace considered) to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Notes to the financial statements As at 30th November 2021

2020

Notes to the financial statements As at 30th November 2021

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Charity Registration No. 1150436 Company Registration No. 08292532