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2022-11-30-accounts

Reuben’s Retreat Ltd

Annual Report and Accounts

For the fi nancial year ended 30th November 2022

A place to relax, recharge, remember and rebuild

Charity Registration No. 1150436 Company Registration No. 08292532

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Did you know?

Since our 2012 launch 38% of our fundraised income has been spent on our ambitious 10 phase £multi-million-pound renovation plan. We have now completed 6 phases and in 2021 completed and opened our activity wing including hydro and sensory.

The more we raise the more we renovate, and the more families we are able to reach.

Eventually our vision will be complete and house 4 self-catering suites for families to holiday here. To date and despite our Retreat not being fi nished, we have supported over 1600 individuals UK wide.

Contents

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

Part 1: A year in review

A letter from mummy................................................. 4-5 Our vision & mission.................................................. 6-7 Our timeline.................................................................. 8-9 Why we’re needed..................................................... 10-11 Our year in numbers.................................................. 12-15 Fundraising snapshot................................................ 16-17 Our facilities & future................................................ 18-19 Our stories..................................................................... 20-21 Our people.................................................................... 22-25

Part 2: Financials

Reuben’s Retreat Annual Report and Accounts

For the fi nancial year ended 30th November 2022

Legal, administrative and trustees’ information.......................................... 26-27 Auditors reports.......................................................... 28-30 Statement of fi nancial activities............................ 31 Balance sheet & cash fl ow....................................... 32-33 Notes to the fi nancial statement........................... 34-43

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Part 1: A year in review

Part 1: A year in review A letter from Mummy

December 2021 saw us continue with We networked at conferences, events, Dolly’s training alongside Nicola from award ceremonies and seminars and Contented canines. As a member of the continued our many bonds with the association of pet dog trainers, this would amazing travel industry, especially our key see Dolly achieve her next good companion partners and supporters. award. We then paused Dolly’s training for a while, as I needed her support as a We danced and celebrated 10 years at our I trained to climb the highest mountain in annual #REUBall and shared messages North Africa, for a very special occasion. from many well known faces including

We danced and celebrated 10 years at our annual #REUBall and shared messages from many well known faces including Suranne Jones, Bradley Walsh, Jodie Whittaker and Rose Ayling-Ellis.

We celebrated the offi cial opening of our “movie room” with together for cinema and on Christmas Eve we released doves with our RR families in memory of their precious children.

I conquered Mount Toubkal at 4167m tall, with the most amazing hearts, scattered the ashes of a dear friend and sang Happy birthday to my darling boy.

As we embarked on 2022, our family service delivery and support went from strength to strength. Many giggles and much fun could be heard in the distance on the corridors of our amazing wing.

All the while, the remainder of our building was being stripped back to bare brick to be interrogated.

It had been another awesome year of love, miss, compassion, giving, sharing, supporting, thanking and walking with families on #Reubensjourney.

Memories were being made and our vision was being realised. More work to be done, we attended the launch of Celebrity’s new ship “Beyond”, caught up with industry colleagues and spread the news of our work. We were also beyond delighted to be gifted 5 cabins for our Reuben families, an opportunity for them to test what going away would feel like, in their new lives.

Our annual Manchester 10k was another big hit, as we celebrated 10 years of RR. With a very special little face crossing the fi nish line with her beautiful family.

Professionals visited, and our relationships strengthened with children’s hospices, nursing teams, bereavement workers, schools, hospitals and health professionals. We also linked up to work on collaborative projects too.

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Our story Each life, no matter how brief, can change the world

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

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.

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:

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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.

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||||| |---|---|---|---| |Glossop to transform the grounds-| |Renovation plans continued as a| |keeper’s house, adjacent outbuilding|building partner was confi rmed to| |and landscaping of the grounds.| |transform the ‘west wing’| |The charity purchased| |their ‘forever home’ - a|2015|2018| |The work was completed| |historic former ‘cottage’| |by August and ‘The Lodge| |hospital in Glossop,|at Reuben’s’ was born - our| |Derbyshire.| |bereavement, counselling and|2019| |We’re busy bees!| |support centre.| |Reuben’s Retreat| |had now hit a| |2014|momentous|We launched our fi r|st of a series of| |milestone as they|Phases 4,5 and 6 continued as|international fundrai|sing challenges| |celebrated raising|Phase 3 work began,|the offi cial build started.|with 28 intrepid trekkers taking| |and the task of over-| |£1 million in just|2016|hauling the main building|on Mount Toubkal in Morocco and| |23 months.|A Senior Fundraiser joined|raising over £33,000 for our cause.| |roof was completed in| |the HQ team to strengthen| |September.| |corporate relationships,| |run events and apply for|2022| |The team proudly| |grants.| |welcomed the fi rst| |overnight guests to| |Amazing supporters| |stay at ‘The Lodge at| |helped to raise in| |Reuben’s’ for a 2-night| |excess of £500,000| |respite break.| |in Reuben’s memory| |2013|within just 12 months|The charity also started| |to offer increased virtual| |Reuben’s|Reuben’s Retreat began| |Retreat|work with their fi rst|support, helping to reach| |gained its|benefi ciary family.|2017|more families across the| |offi cial charity|The charity team|UK.| |grew to a team of 10.| |status.|2020| |Reuben’s Retreat turned 5.|Amidst the global| |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|the year.|new families whilst| |other families facing an|launching four new| |uncertain future and|initiatives, Dads’| |those bereaved of a|Club, Me Time,| |precious child.|Social Welcare and| |Yoga.|We took delivery of our fully accessible| |activity wing, propelling our services to| |Reuben Michael|another level. We also received a fabulous| |Graham fell asleep|brand new minibus from our friends at| |forever in his mummy’s|The Reuben’s team launched two|Bolton At Home and we were given the| |arms.|new support groups Bereavement|beautiful gift of a new website for Reuben’s| |Support Group and ‘Small Steps’|birthday from supporters, Digital Sea.| |walking group. The frst REUBall| |was also a roaring success.|

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Why we’re needed

Across the UK, there are three times as many children and young people living with life-limiting conditions than there were 20 years ago and that number could grow by a further 50% over the coming decade.

It is estimated that there are currently around 99,000 seriously ill children living in the UK *

The National Child Mortality Database (NCMD) was notifi ed of 3,470 child deaths in England. between April 2021 and March 2022, 396 more than the previous year **

Sources:

*Together For Short Lives Impact Report 2021-22

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Our year in numbers

We’ve touched the lives of 1385 benefi ciaries to date.

69% of these 31% of these were families were bereaved with complexly families poorly children

We provided With a 5258 hours of dedicated family support team support of 5 people (1 x full-time, 4 x part-time)

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

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

This year, our amazing supporters helped us raise £807,351

Here’s how...

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Our activity wing entered its second year of operation, now fi nely tuned to deliver a wealth of memory making experiences to our families. From ‘Splish, Splash and Bubble’ swims to ‘Sensational Sensory Sessions’ and ‘Magic at the Movies’ our wing has been fi lled with the sound of laughter and joy and has provided us with the means of facilitating most of our work here, ‘in-house’, at our beautiful sanctuary and forever home in Glossop.

With recent studies highlighting the impact of social isolation on siblings of complexly poorly children, we responded by initiating a brand-new offering called ‘OuRR Hub’ which delivered a programme designed by an accredited psychotherapist to help the children navigate their own feelings and responses to anticipatory grief in a subtle, gentle and nurturing environment.

Sadly, we are seeing an increase in the number of referrals from families whose child has died by suicide. We recognised that for their unique grief and situation, our existing peer support groups did not necessarily provide a format in which they could be fully transparent and honest. This was because of a desire to protect other parents from being exposed to further vicarious trauma. We responded in creating ‘Patchwork’ which is a group solely for those parents whose children have died by suicide. The group meets quarterly and is facilitated by a qualifi ed psychological therapist with vast experience in this particular fi eld.

This year we also recruited two new family support champions to help deliver our special work; one to our work with families of complexly poorly children and one to our work with families bereaved of a child.

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1037 hours of splishy, splashy fun in our hydrotherapy pool

523 hours of therapy days for families with complexly poorly children

462 individual support hours of counselling

519 hours of peer support groups for parents of child loss

675 hours of bespoke events and seasonal parties for families with complexly poorly

Un- bee-lieveable!

You’re telling bee!

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Thank you for supporting beautiful work like this…

The fundraising landscape changed for the better this year with community groups and events being well attended and face to face initiatives bouncing back. We were able to relaunch popular fundraising challenges with fantastic attendance at The Manchester 10k & the infamous Tough Mudder. Our Reuball was bigger and better than ever before, returning to the original date in July but in a far bigger venue in Bolton.

We launched our fi rst international challenged which saw 28 fabulous fundraisers take on Mount Toubkal in Morrocco raising over £33,000 for our beautiful work whilst ticking of a bucket list adventure.

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We are forever grateful to all those kind hearts and generous souls who put the FUN into
FUNdraising!
Here’s a snapshot!
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Tough Mudder
REUBall
FUN AND THERAPY IN OUR SENSORY ROOM
By invitation only - please speak to a member of
our Family Support Team for more details
Manchester 10k
S ENSATIONAL SENSORY
SESSIONS
Email: support@reubensretreat.org
Call: 01457 680023Web: www.reubensretreat.org
14/12/2022 11:59
REGISTERED CHARITY NUMBER IN ENGLAND AND WALES - 1150436
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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 ✓

Phase 5 Sensory, movie, play and multi-functional spaces

Phase 6 Welcome reception, offices and accessible track & hoisted toilet facilities

Phase 7 External hub and outdoor spaces for beneficiary engagement including catering

Phase 8 Two upstairs suites for Reuben’s Retreat family breaks

Phase 9 Two fully accessible track & hoisted self-catering suites for Reuben’s Retreat family breaks

Phase 10 Landscaping our remaining gardens including sensory and memorial spaces for families

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Since
the start of
our charity, 38%
of income has been
spent on property
& refurbishment
costs
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Our ‘Reubus’ is a vital addition to our ‘team’ Our army of compassionate hearts Carole Administrator Three cheers... for our REUBENeers Phil Minibus Driver

Our ‘Reubus’ is a vital addition to our ‘team’ and allows families who would usually be unable to access our on-site support the ability to do so. Again, we rely solely on the generosity of our driver volunteers to facilitate this service. Our minibus is used by families of complexly poorly children to access the hydrotherapy pool and other therapeutic offerings and by families bereaved of a child who may live slightly further afi eld and do not have the necessary transport to get to us. Without this support, some families would simply not be able to access all that Reuben’s Retreat offers.

When Carole approached us to offer a d ay a week of administrative support to our Family Support Team, we couldn’t quite believe our luck! Quite often our volunteers come forward as they want to work with our families fi rst-hand – they feel the instant reward from sharing in special moments with them. In Carole, we found somebody who didn’t necessarily want that but wanted to feel she added value to the ‘behind the scenes’ – where the magic making happens. In assisting with administrative duties, Carole has gifted the Family Support Team precious time to create and deliver our unique and special work.

RRHQ

We have a small team of 6 full-time staff and 4 part-time.

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

This year, we were fortunate enough to have: 120 fantastic volunteers 2,500 hours gifted to us

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

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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 Derian House Children’s Hospice Forget Me Not Children’s Hospice Calmstone Royal Manchester Children’s Hospital ISCAN Team Tameside The Joshua Tree Oldham Children’s Long Term Ventilation Team Oldham Home Ventilation and Complex Needs Team Rainbow Trust Sebastian’s Action Trust Swanbourne Gardens Tameside and Glossop CCG

The Worry Wizard The NHS Together for Short Lives Young Lives vs Cancer Greater Manchester Palliative Teams Northern Care Alliance SWAN Bereavement Team Helen Newman Susan Roberts Music in Hospitals and Care Inspiring Animal Therapy Home Safari: Animal Assisted Therapy Louby Lou Children’s Entertainer

Assetz Finance TIPTO Azets Accountants Travel Counsellors Bertelli PR Specialists Vertical Solutions Bolton At Home Bromleys Solicitors Building Projects Group CTS Capstone Finance Celebrity Cruises Cruise Club UK Cundall Engineering Day Architectural Digital Sea MSC Cruises Kellogg UK Flair Rugs Potter Rees Dolan Staples UK Sunflower Childcare Group

Thank you for all that you do...

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Part 2: Financials T

Chief Executive

Charity Number

Legal and Administrative Information

Trustees

Mr A Moss Mr R Barnes Ms S Hurst Miss K Seth Mrs T Brooks Mrs E Hale Mr R Bradley Mr M Graham (Resigned 9th March 2022)

Mrs N Graham

Charity number 1150436

Reserves Policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specifi c 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 signifi cant 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 satisfi ed 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 fi nancial statements in accordance with applicable law and United Kingdom Accounting Standards

(United Kingdom Generally Accepted Accounting Practice).

Company Number

Registered Offi ce

Company number 08292532

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

Company Law requires the Trustees and directors to prepare fi nancial statements for each fi nancial 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 fi nancial statements. The Trustees and directors are required to

Head Offi ce

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.

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

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 fi nancial statements are listed above.

None of the trustees and directors has any benefi cial interest in the company. All of the trustees and directors are members of the company and guarantee to contribute £1 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.

The Trustees and directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the fi nancial position of the Charity and enable them to ensure that the fi nancial 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.

Auditor

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 confi rmed 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 confi rmed that the have taken appropriate steps to identify such relevant information and to establish that the auditor is aware or such information.

The Trustees’ re p ort was approved by the Board of Trustees And Directors

23/08/2023...................................................... Dated

...................................................... Mr A MOSS Treasurer

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Independent Auditor’s Report

Opinion

We have audited the financial statements of Reuben’s Retreat Limited (the ‘Charity’) for the year ended 30 November 2022 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:

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:

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:

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:

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Statement of Financial Activities including Income and Expenditure Account

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 fi nancial 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 refl ected in the fi nancial 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

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Balance Sheet

As at 30th November 2022

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

Statement of Cash Flows As at 30th November 2022

23/08/2022

The financial statements were approved by the Trustees and Directors on .........................................................

Robert Barnes

............................................................. Mr R Barnes Trustee

Company Registration No. 08292532

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Notes to the financial statements As at 30th November 2022

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.

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

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.

Notes to the financial statements As at 30th November 2022

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:

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.

Land and buildings at the Glossop site are only depreciated upon phase completion.

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

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Notes to the financial statements As at 30th November 2022

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 shortterm 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.

Notes to the financial statements As at 30th November 2022

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 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.

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Notes to the fi nancial statements As at 30th November 2022

Notes to the fi nancial statements As at 30th November 2022

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Notes to the fi nancial statements As at 30th November 2022

Notes to the fi nancial statements As at 30th November 2022

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Notes to the fi nancial statements As at 30th November 2022

Notes to the fi nancial statements As at 30th November 2022

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Thank you for being part of #reubensjourney

Since our 2012 launch 38% of our fundraised income has been spent on our ambitious 10 phase £multi-million-pound renovation plan. We have now completed 6 phases and in 2021 completed and opened our activity wing including hydro and sensory.

The more we raise the more we renovate, and the more families we are able to reach.

Eventually our vision will be complete and house 4 self-catering suites for families to holiday here.

To date and despite our Retreat not being fi nished, we have supported over 1600 individuals UK wide.

@reubensretreat www.reubensretreat.org

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Charity Registration No. 1150436. Company Registration No. 08292532