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2022-02-28-accounts

REGISTERED COMPANY NUMBER: 08456065 (England and Wales) REGISTERED CHARITY NUMBER: 1152148

Report of the Trustees and Unaudited Financial Statements for the Year Ended 28th February 2022

for

Ruby's Fund

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Ruby's Fund

Contents of the Financial Statements for the Year Ended 28th February 2022

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 23
Detailed Statement of Financial Activities 24 to 25

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28th February 2022. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objects of the charity

To provide recreational, educational and leisure activities for (but not limited to) individuals of all ages with additional physical, mental and/or needs including (but not limited to) providing a multisensory studio, soft play area, educational classes, respite and social support group afforded by way of fundraising through various methods including (but not limited to) the design, manufacture and sale of products and the operation of a café. The charity operates within and for residents of Cheshire East.

Public benefit

The Trustees adhere to guidance published by the Charity Commission on public benefit. The objects of the charity are addressed through multiple avenues. Ruby's Fund supports children and young people with special educational needs and disabilities (SEND) and their families and carers who face challenges and barriers due to disability in Cheshire East. We run an inclusive sensory centre in Congleton with specialist, accessible facilities, and outreach support services and sessions including an outreach service with an accessible mobile sensory vehicle across Cheshire East. Our aim is to improve the overall physical, emotional and mental wellbeing of our children and their families.

Due to the pandemic the café has not been running open sessions since October 2021, we have focused on supporting our SEND community during the pandemic.

As a organisation we are constantly looking to develop a wide variety of inclusive activities and experiences for families. Our Congleton lunch club sessions are well attended and subsequently have expanded into Crewe. These are extremely popular. They provide an opportunity for parents and carers of children with mixed abilities to enjoy peer support in a relaxed and sociable environment. We have started drop-in support groups for families in Sandbach and Macclesfield. Working in partnership with the SEND Health Visitors, we have also been running a signposting drop-in session in Alsager.

Children, young people, parents and carers do not need a formal diagnosis to access Ruby's Fund and can self-refer. We as an organisation are not just here for the children, we are also here to help and support the family as a whole unit providing information signposting, resources and support opportunities. As part of this, we offer monthly family social sessions in Congleton and Crewe and parent/carer coffee mornings.

Page 1

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2022

ACHIEVEMENT AND PERFORMANCE

This year has been like no other with the global pandemic. As an organisation, we were forced to close ur doors to face-to-face work during lockdowns and we adapted our working model to deliver a virtual offer. As part of this, we reviewed the structure of the organisation. The pandemic meant we were increasingly in demand to support families and schools with children and young people struggling with isolation and anxiety and families seeing the removal of front-line statutory support services.

We adapted our model accordingly and delivered the following: - We offered open play sessions, offering social and play opportunities for children with mixed abilities when we were able to opening between lockdowns and following Government Guidance and restrictions.

Page 2

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2022

FINANCIAL REVIEW

Financial position

The financial year under review has been unlike any other experienced by our organisation and the world. The impact of COVID-19 has had, and will continue to have, far reaching consequences for our economy and society. Ruby's Fund worked tirelessly throughout the pandemic to adapt our service offer ensuring we were able to firstly continue to support our families but, secondly, we were able to continue to generate income through grant funding and contracts.

Successes in the year included (but not limited to) are:

Many organisations both large and small will be exiting this period with financial deficits that they will have to claw back; we are proud to say that given the hard work and dedication of the whole team at the charity we will not be one of them. Our largest expense remains staff wages, however following the re-structuring of the charity combined with successful grant writing, over 60% of this is now grant funded. Income saw an increase over the year, again, mainly from grant funding and donations.

Our financial objectives for the future are (but not limited to) are:

Reserves Policy

During the year the Board of Directors looked at the average monthly costs in detail. The average monthly expenditure was estimated at £8,000 per month. During the pandemic this was supplemented by the furlough scheme. The Board then agreed that there should be unrestricted cash reserves of £24,000 to cover three months of expenditure.

Since year end, the Chair has taken an action to increase the reserves to a level of £50,000.

FUTURE PLANS

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governance of the charity

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. It is governed by the Memorandum and Articles of Association dated March 2013. Ruby's Fund is registered with the Charity Commission and Companies House. Anybody over the age of 18 years old can be a member and at 29th February 2022, there were 3 members.

Page 3

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

The structure of the board of trustees

The Directors (Trustees) for the charity and their responsibilities are:

A M Pear Chairperson
J C Stewart Treasurer
M T Lewis General
Mrs E Farr General
Mrs A J Parr Company Secretary (non-voting)
A J Swindells General
D A Watson General

The governance of Ruby's Fund is through a bi-monthly management meeting, where key decisions on the future of the charity are taken by Trustees. As well as the trustees, these meetings are attended by the Finance Manager . and a parent carer representative. The Board of Trustees has delegated the day-to-day management of the organisation to Alison Parr, Operational Lead and secretary. Alison is responsible for the line management of the other permanent staff employed and also the health and safety, and other statutory responsibilities of centre users. Trustees are also in contact with Ruby's Fund staff on a regular basis between the management meetings.

The Operational Lead and Finance Manager are authorised to approve expenditure up to limits set by the trustees. Outside the meetings, authority for expenditure over those limits is required via email from two or all trustees, depending on the value.

Trustee selection

The Trustees are elected by other board members, the number being decided at the Annual General Meeting. The Trustees have the power to co-opt up to 10 Trustees. When co-opting Trustees, the Board has regard to the requirement for any specialist skills.

During the year the trustees proposed to elect five new members to increase the range of skills and experience amongst the Board. These trustees have experience that covers leadership and management, financial management, procurement, health and communities, and fundraising. Once invested, new trustees were provided with an introductory pack, including relevant guidance from the Charity Commission.

Staff and volunteers

Ruby's Fund has 26 part-time members of staff.

Ruby's Fund is proud and privileged to be supported by our team of dedicated volunteers. At the end of the year there are 22 registered volunteers (excluding trustees) who support the organisation. We were successfully commissioned to deliver the Volunteer Family Support Service, by Cheshire East Council in October 2021 for 2 years. Volunteer roles include facilities maintenance, group support, fundraising and family mentors. Our volunteer coordinators recruit, train, and mentor all of volunteers to ensure they are confident providing a positive experience to our families. In addition, young volunteers gain a wide range of new skills, significantly improving opportunities for progression into further education and employment.

Page 4

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Statement from Founder

We never expected the pandemic to impact our lives for so long and in so many ways. As it entered its second year, we were able to use our experiences from the previous year to adapt our services and delivery methods through the subsequent variant waves.

The experiences of the previous year had meant that staff were able to quickly adapt working practises, venues, and delivery methods to ensure the safety of themselves and the families we support. As we move forward, we as a team, will continue with some of the new working methods as we have discovered that they suit the needs of our children and families.

The year has been both challenging and rewarding in many ways. We had to make the sad decision to close our café to the public to ensure our financial sustainability. We are working towards reopening the café again once the finances permit.

I can't write this without saying thank you to the children, young people, and families that we support at Ruby's. Sometimes it's not always an easy journey, but we are there for our families through the highs and lows of their journey. We are immensely proud and privileged to be part of their journey.

I would also like to take this opportunity to say thank you to the Board for volunteering their time and expertise so generously to oversee the charity.

Final word from our Chairperson

The Coronavirus Pandemic has presented an unprecedented challenge to Ruby's bringing pressure on us as an organisation and as individuals.

The response from our staff and volunteers has been outstanding and we acknowledge and celebrate all that we have been able to achieve in the past year. We take every opportunity as a team to reflect upon our practise and identify what lessons can be learnt from both our experiences and the experience of others.

During 2021-22, although still in the midst of the pandemic, we had to make some difficult decisions to protect the long-term sustainability of Ruby's. One part of that was closing the café to public sessions whilst we focused on the pandemic response projects and outreach support. In the latter half of the year staff have been able to return to work in the centre and we have taken tentative steps towards reopening the centre. Due to our vulnerable families, infection prevention and control is still very much part of our daily lives.

Our staff have adapted to changes and challenges in working processes, creating an online offer, video meetings as well as reintroducing face-to-face support. This adaptation to our working model has meant that we as an organisation have remained able to support families during the times that they really needed it.

Through these difficult times, it has become even more evident how crucial the support that Ruby's offers to those who access our services. All of our team are extremely grateful for the support we receive from our volunteers and community. Without their help we could not support the children and families in the way that we do.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08456065 (England and Wales)

Registered Charity number

1152148

Registered office

Meridian House Roe Street Congleton Cheshire CW12 1PG

Page 5

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2022

Trustees

J C Stewart Company Director & Trustee M T Lewis Company Director & Trustee Mrs E J S Farr Company Director & Trustee A J Swindells Company Director & Trustee D A Watson Company Director & Trustee

A M Pear Company Director, Trustee & Chairperson

The Directors of the charitable company are Trustees for the purpose of charity law and are known collectively as the Board of Trustees.

Company Secretary

Mrs A J Parr

Independent Examiner

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Patron

Adam Partridge

Bankers

The Co-operative Bank Community Directplus Account
The Co-operative Bank Registered Charity Savings Account (opened May 2020)

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Approved by order of the board of trustees on 19th December 2022 and signed on its behalf by:

A M Pear - Trustee

Page 6

Independent Examiner's Report to the Trustees of Ruby's Fund

Independent examiner's report to the trustees of Ruby's Fund ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 28th February 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Marie Shenton FCCA Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

21st December 2022

Page 7

Ruby's Fund

Statement of Financial Activities for the Year Ended 28th February 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
69,476
Charitable activities
Government grants
25,155
Other trading activities
3
17,308
Investment income
4
35
Total
111,974
EXPENDITURE ON
Raising funds
135,621
Other
18,525
Total
154,146
NET INCOME/(EXPENDITURE)
(42,172)
Transfers between funds
15
4,580
Net movement in funds
(37,592)
RECONCILIATION OF FUNDS
Total funds brought forward
76,016
TOTAL FUNDS CARRIED FORWARD
38,424		 Restricted
funds
£
320,828
-
-
-
320,828
167,731
17,551
185,282
135,546
(4,580)
130,966
245,595
376,561		 28/2/22
Total
funds
£
390,304
25,155
17,308
35
432,802
303,352
36,076
339,428
93,374
-
93,374
321,611
414,985		 28/2/21
Total
funds
£
296,822
86,099
9,132
40
392,093
216,277
16,184
232,461
159,632
-
159,632
161,979
321,611

The notes form part of these financial statements

Page 8

Ruby's Fund

Balance Sheet

28th February 2022

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
112,089
CURRENT ASSETS
Debtors
10
38,270
Cash at bank and in hand
316
38,586
CREDITORS
Amounts falling due within one year
11
(112,251)
NET CURRENT ASSETS
(73,665)
TOTAL ASSETS LESS CURRENT
LIABILITIES
38,424
CREDITORS
Amounts falling due after more than one year
12
-
NET ASSETS
38,424
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
295,000
-
258,560
258,560
(2,556)
256,004
551,004
(174,443)
376,561		 28/2/22
Total
funds
£
407,089
38,270
258,876
297,146
(114,807)
182,339
589,428
(174,443)
414,985
38,424
376,561
414,985		 28/2/21
Total
funds
£
75,427
11,366
251,850
263,216
(17,032)
246,184
321,611
-
321,611
76,016
245,595
321,611

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

Ruby's Fund

Balance Sheet - continued

28th February 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 19th December 2022 and were signed on its behalf by:

A M Pear - Trustee

The notes form part of these financial statements

Page 10

Ruby's Fund

Notes to the Financial Statements

for the Year Ended 28th February 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

Having considered the potential impact of COVID-19 on the principal activities of the business the trustees believe that they have sufficient resources in place to operate for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, 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 and is not deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - in accordance with the property Plant and machinery - 20% on cost Fixtures and fittings - 10% on cost Play equipment - 20% on cost Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

continued...

Page 11

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Grants
Admissions		 28/2/22
£
59,035
-
324,473
6,796
390,304		 28/2/21
£
141,892
9,251
143,200
2,479
296,822

Grants received, included in the above, are as follows:

Cheshire East Council
Congleton Town Council
Tesco Groundwork
Charities Aid Foundation
Carers Trust
Cheshire Community Foundation
National Lottery Foundation
John Slater Foundation
CRH Trust
Steve Morgan Foundation
N-Compass
William Dean Trust
Georgia Leigh Ogden Foundation
Williams Family Trust
Betty Messenger Foundation
Postcode Lottery
Joan Wilkinson Charitable Trust
CVS Cheshire East
Brian Murtagh Charitable Trust
NHS Wirrall Clinical Commissioning Group
CT Skills Apprenticeship
Education and Skills Funding
Sandbach Town Council		 28/2/22
£
85,364
788
1,000
-
-
1,947
97,780
-
11,000
22,071
17,663
25,000
3,000
5,000
2,000
15,044
1,487
4,085
7,381
19,328
500
1,500
2,535
324,473		 28/2/21
£
12,400
-
500
7,500
7,770
7,858
86,422
9,750
11,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
143,200

continued...

Page 12

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

3. OTHER TRADING ACTIVITIES

3. OTHER TRADING ACTIVITIES
28/2/22 28/2/21
£ £
Shop income 312 2,015
CafU income 9,180 3,428
Room hire & parties 6,614 2,821
Other income 1,202 868
17,308 9,132
4. INVESTMENT INCOME
28/2/22 28/2/21
£ £
Deposit account interest 35 40
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
28/2/22 28/2/21
£ £
Depreciation - owned assets 31,744 16,185
Hire of plant and machinery 4,279 1,082
Travel expenses 557 791

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 29 February 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 28th February 2022 nor for the year ended 28th February 2021.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

28/2/22 28/2/21
Support staff 20 18

No employees received emoluments in excess of £60,000.

continued...

Page 13

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
168,792
Charitable activities
Government grants
86,099
Other trading activities
9,104
Investment income
40
Total
264,035
EXPENDITURE ON
Raising funds
191,409
Other
10,141
Total
201,550
NET INCOME
62,485
Transfers between funds
(22,991)
Net movement in funds
39,494
RECONCILIATION OF FUNDS
Total funds brought forward
36,522
TOTAL FUNDS CARRIED FORWARD
76,016		 Restricted
funds
£
128,030
-
28
-
128,058
24,868
6,043
30,911
97,147
22,991
120,138
125,457
245,595		 Total
funds
£
296,822
86,099
9,132
40
392,093
216,277
16,184
232,461
159,632
-
159,632
161,979
321,611

continued...

Page 14

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

9. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
COST
At 1st March 2021
Additions
At 28th February 2022
DEPRECIATION
At 1st March 2021
Charge for year
At 28th February 2022
NET BOOK VALUE
At 28th February 2022
At 28th February 2021
COST
At 1st March 2021
Additions
At 28th February 2022
DEPRECIATION
At 1st March 2021
Charge for year
At 28th February 2022
NET BOOK VALUE
At 28th February 2022
At 28th February 2021		 Fixtures
and
fittings
£
17,250
902
18,152
8,685
1,885
10,570
7,582		 Improvements
Freehold
to
property
property
£
£
-
70,159
295,000
15,462
295,000
85,621
-
69,970
3,933
206
3,933
70,176
291,067
15,445		 Plant and
machinery
£
45,558
-
45,558
13,335
6,456
19,791
25,767
- 189 32,223
Play
equipment
£
63,110
42,552
105,662
32,581
15,098
47,679
57,983		 Computer
equipment
£
6,025
9,490
15,515
2,104
4,166
6,270
9,245		 Totals
£
202,102
363,406
565,508
126,675
31,744
158,419
407,089
8,565 30,529 3,921 75,427

continued...

Page 15

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/22
£
Trade debtors
6,545
Amounts owed by group undertakings
-
Other debtors
19,929
Prepayments and accrued income
11,796
38,270
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/22
£
Bank loans and overdrafts (see note 13)
101,106
Other loans (see note 13)
2,556
Trade creditors
5,229
Social security and other taxes
2,070
Wages Payable
-
Pension payable
435
Accruals and deferred income
3,411
114,807
12.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
28/2/22
£
Other loans (see note 13)
174,443		 28/2/21
£		 28/2/21
£
3,700
649
-
7,017
11,366
28/2/21
£
7,906
-
2,894
1,907
34
313
3,978
17,032
28/2/21
£
-

13. LOANS

The overdraft balance relates to negative restricted funds relating to the depreciation of a restricted asset.

14. SECURED DEBTS

The following secured debts are included within creditors:

Mortgage 28/2/22
£
177,000		 28/2/21
£
-

The mortgage provided by The Charity Bank Ltd is secured by a fixed charge over the property of Meridian House, Roe Street, Congleton, CW12 1PG dated 1 July 2021.

continued...

Page 16

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

15. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Buy the building
Befriending
Befriending Day
Portage
Relax Kids
Siblings Project
Therapies
Early Bird Training
Sensory Room
Outreach Project
Wish List 2021
Restricted Fixed Assets Fund
Thriving Families Office
Be Confident
Carer Engagement Worker South
CE Short Breaks
Comms
Early Help Sensory Fund
Elworth Butterfly Group
FSW South (Steve Morgan)
Georgia Leigh Ogden Foundation
Holiday Cook Programme
RF Sustainablity Project
SEN Triage Admin
Volunteer Project
FSW North (inc Swans)
Carer Engagement Worker North
Sensory Garden
Baby & You
Befriending 2021
TOTAL FUNDS		 At 1/3/21
£
76,016
118,000
5,191
1,624
1,776
18,478
1,025
800
3,885
2,500
35,862
1,182
42,582
12,690
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
245,595
321,611		 Net
movement
in funds
£
(42,172)
-
(5,000)
(1,624)
-
(2,333)
444
-
(1,088)
5,000
(18,417)
12,340
(17,551)
(284)
5,780
9,026
2,975
5,384
18,516
2,535
(112)
3,000
1,487
38,144
9,496
27,402
9,001
2,105
24,830
(180)
4,670
135,546
93,374		 Transfers
between
funds
£
4,580
(118,000)
(191)
-
(1,776)
-
-
(800)
-
(7,500)
-
-
150,330
-
-
-
-
-
-
-
112
-
-
-
-
-
-
(2,105)
(24,830)
180
-
(4,580)
-		 At
28/2/22
£
38,424
-
-
-
-
16,145
1,469
-
2,797
-
17,445
13,522
175,361
12,406
5,780
9,026
2,975
5,384
18,516
2,535
-
3,000
1,487
38,144
9,496
27,402
9,001
-
-
-
4,670
376,561
414,985

continued...

Page 17

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Befriending
Befriending Day
Relax Kids
Siblings Project
Early Bird Training
Sensory Room
Outreach Project
Wish List 2021
Restricted Fixed Assets Fund
Thriving Families Office
Be Confident
Carer Engagement Worker South
CE Short Breaks
Comms
Early Help Sensory Fund
Elworth Butterfly Group
FSW South (Steve Morgan)
Georgia Leigh Ogden Foundation
Holiday Cook Programme
RF Sustainablity Project
SEN Triage Admin
Volunteer Project
FSW North (inc Swans)
Carer Engagement Worker North
Sensory Garden
Crewe Session Costs
Forest School
Baby & You
Befriending 2021
TOTAL FUNDS		 Incoming
resources
£
111,974
(5,000)
(1,624)
1,127
1,946
-
5,000
-
12,350
-
-
7,130
15,044
17,549
5,384
19,328
2,535
22,071
3,000
1,487
84,784
9,496
49,822
23,591
2,357
24,999
5,000
1,788
4,086
7,578
320,828
432,802		 Resources
Movement
expended
in funds
£
£
(154,146)
(42,172)
-
(5,000)
-
(1,624)
(3,460)
(2,333)
(1,502)
444
(1,088)
(1,088)
-
5,000
(18,417)
(18,417)
(10)
12,340
(17,551)
(17,551)
(284)
(284)
(1,350)
5,780
(6,018)
9,026
(14,574)
2,975
-
5,384
(812)
18,516
-
2,535
(22,183)
(112)
-
3,000
-
1,487
(46,640)
38,144
-
9,496
(22,420)
27,402
(14,590)
9,001
(252)
2,105
(169)
24,830
(5,000)
-
(1,788)
-
(4,266)
(180)
(2,908)
4,670
(185,282)
135,546
(339,428)
93,374

continued...

Page 18

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Buy the building
Befriending
Befriending Day
Mobile Sensory
Portage
Relax Kids
Safeguarding
Sensory Bus
Siblings Project
Therapies
Wellbeing App
Wish List
Early Bird Training
Sensory Room
Outreach Project
Wish List 2021
Restricted Fixed Assets Fund
Thriving Families Office
TOTAL FUNDS		 At 1/3/20
£
36,522
45,456
1,834
230
6,565
2,000
9,873
1,861
48,488
1,550
900
1,400
5,300
-
-
-
-
-
-
125,457
161,979		 Net
movement
in funds
£
62,485
51,983
3,357
1,394
(3,135)
(224)
8,605
(331)
-
(525)
(100)
(1,400)
-
3,885
2,500
35,862
1,182
(5,906)
-
97,147
159,632		 Transfers
between
funds
£
(22,991)
20,561
-
-
(3,430)
-
-
(1,530)
(48,488)
-
-
-
(5,300)
-
-
-
-
48,488
12,690
22,991
-		 At
28/2/21
£
76,016
118,000
5,191
1,624
-
1,776
18,478
-
-
1,025
800
-
-
3,885
2,500
35,862
1,182
42,582
12,690
245,595
321,611

continued...

Page 19

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Buy the building
Befriending
Befriending Day
Mobile Sensory
Portage
Relax Kids
Safeguarding
Siblings Project
Therapies
Wellbeing App
Early Bird Training
Sensory Room
Outreach Project
Wish List 2021
Restricted Fixed Assets Fund
TOTAL FUNDS		 Incoming
resources
£
264,035
59,214
7,820
1,394
1
-
11,029
-
-
-
-
4,000
2,500
40,350
1,750
-
128,058
392,093		 Resources
Movement
expended
in funds
£
£
(201,550)
62,485
(7,231)
51,983
(4,463)
3,357
-
1,394
(3,136)
(3,135)
(224)
(224)
(2,424)
8,605
(331)
(331)
(525)
(525)
(100)
(100)
(1,400)
(1,400)
(115)
3,885
-
2,500
(4,488)
35,862
(568)
1,182
(5,906)
(5,906)
(30,911)
97,147
(232,461)
159,632

continued...

Page 20

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Buy the building
Befriending
Befriending Day
Mobile Sensory
Portage
Relax Kids
Safeguarding
Sensory Bus
Siblings Project
Therapies
Wellbeing App
Wish List
Early Bird Training
Sensory Room
Outreach Project
Wish List 2021
Restricted Fixed Assets Fund
Thriving Families Office
Be Confident
Carer Engagement Worker South
CE Short Breaks
Comms
Early Help Sensory Fund
Elworth Butterfly Group
FSW South (Steve Morgan)
Georgia Leigh Ogden Foundation
Holiday Cook Programme
RF Sustainablity Project
SEN Triage Admin
Volunteer Project
FSW North (inc Swans)
Carer Engagement Worker North
Sensory Garden
Baby & You
Befriending 2021
TOTAL FUNDS		 At 1/3/20
£
36,522
45,456
1,834
230
6,565
2,000
9,873
1,861
48,488
1,550
900
1,400
5,300
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
125,457
161,979		 Net
movement
in funds
£
20,313
51,983
(1,643)
(230)
(3,135)
(224)
6,272
(331)
-
(81)
(100)
(1,400)
-
2,797
7,500
17,445
13,522
(23,457)
(284)
5,780
9,026
2,975
5,384
18,516
2,535
(112)
3,000
1,487
38,144
9,496
27,402
9,001
2,105
24,830
(180)
4,670
232,693
253,006		 Transfers
between
funds
£
(18,411)
(97,439)
(191)
-
(3,430)
(1,776)
-
(1,530)
(48,488)
-
(800)
-
(5,300)
-
(7,500)
-
-
198,818
12,690
-
-
-
-
-
-
112
-
-
-
-
-
-
(2,105)
(24,830)
180
-
18,411
-		 At
28/2/22
£
38,424
-
-
-
-
-
16,145
-
-
1,469
-
-
-
2,797
-
17,445
13,522
175,361
12,406
5,780
9,026
2,975
5,384
18,516
2,535
-
3,000
1,487
38,144
9,496
27,402
9,001
-
-
-
4,670
376,561
414,985

continued...

Page 21

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Buy the building
Befriending
Befriending Day
Mobile Sensory
Portage
Relax Kids
Safeguarding
Siblings Project
Therapies
Wellbeing App
Early Bird Training
Sensory Room
Outreach Project
Wish List 2021
Restricted Fixed Assets Fund
Thriving Families Office
Be Confident
Carer Engagement Worker South
CE Short Breaks
Comms
Early Help Sensory Fund
Elworth Butterfly Group
FSW South (Steve Morgan)
Georgia Leigh Ogden Foundation
Holiday Cook Programme
RF Sustainablity Project
SEN Triage Admin
Volunteer Project
FSW North (inc Swans)
Carer Engagement Worker North
Sensory Garden
Crewe Session Costs
Forest School
Baby & You
Befriending 2021
TOTAL FUNDS		 Incoming
resources
£
376,009
59,214
2,820
(230)
1
-
12,156
-
1,946
-
-
4,000
7,500
40,350
14,100
-
-
7,130
15,044
17,549
5,384
19,328
2,535
22,071
3,000
1,487
84,784
9,496
49,822
23,591
2,357
24,999
5,000
1,788
4,086
7,578
448,886
824,895		 Resources
Movement
expended
in funds
£
£
(355,696)
20,313
(7,231)
51,983
(4,463)
(1,643)
-
(230)
(3,136)
(3,135)
(224)
(224)
(5,884)
6,272
(331)
(331)
(2,027)
(81)
(100)
(100)
(1,400)
(1,400)
(1,203)
2,797
-
7,500
(22,905)
17,445
(578)
13,522
(23,457)
(23,457)
(284)
(284)
(1,350)
5,780
(6,018)
9,026
(14,574)
2,975
-
5,384
(812)
18,516
-
2,535
(22,183)
(112)
-
3,000
-
1,487
(46,640)
38,144
-
9,496
(22,420)
27,402
(14,590)
9,001
(252)
2,105
(169)
24,830
(5,000)
-
(1,788)
-
(4,266)
(180)
(2,908)
4,670
(216,193)
232,693
(571,889)
253,006

continued...

Page 22

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2022

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28th February 2022.

17. POST BALANCE SHEET EVENTS

During the year, the UK continued to be impacted by the outbreak of COVID-19. In order to manage the spread of the virus the Government has imposed significant restrictions on the movement of people and the ability of businesses to continue to trade. The Trustees acknowledge the increasing risk from COVID-19 and have sought to mitigate their risk by carrying out a thorough review of the business as discussed below:

Government assistance

This year the charity has taken advantage of Cheshire East Covid grants of £19,143 and the government furloughing scheme of £6,012.

Page 23

Ruby's Fund

Detailed Statement of Financial Activities for the Year Ended 28th February 2022

28/2/22 28/2/21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 59,035 141,892
Gift aid - 9,251
Grants 324,473 143,200
Admissions 6,796 2,479
390,304 296,822
Other trading activities
Shop income 312 2,015
CafU income 9,180 3,428
Room hire & parties 6,614 2,821
Other income 1,202 868
17,308 9,132
Investment income
Deposit account interest 35 40
Charitable activities
Government grants 25,155 86,099
Total incoming resources 432,802 392,093
EXPENDITURE
Raising donations and legacies
Wages 181,738 120,222
Social security 6,139 123
Pensions 2,375 812
Hire of plant and machinery 4,279 1,082
Travel expenses 557 791
Rent, rates and water 1,487 2,382
Insurance 7,074 5,645
Light and heat 7,162 6,128
Telephone 3,472 2,782
Postage and stationery 1,381 1,371
Sundries 7,777 6,540
Subscriptions 1,909 920
Craft & play equipment 633 114
Advertising & promotion 5,295 3,616
Repairs & renewals 5,958 11,287
Household & cleaning 7,373 3,871
Training 10,930 6,526
Accountancy 2,421 6,591
Bank charges 508 360
Carried forward 258,468 181,163

This page does not form part of the statutory financial statements

Page 24

Ruby's Fund

Detailed Statement of Financial Activities for the Year Ended 28th February 2022

28/2/22 28/2/21
£ £
Raising donations and legacies
Brought forward 258,468 181,163
Other equipment 362 -
Website fees 317 372
Legal expenses 11,655 11,184
IT Software and Consumables 12,510 9,788
Cost of fundraising 4,013 3,014
Motor expenses 439 1,993
Room hire expense 1,455 -
289,219 207,514
Other trading activities
Opening stock - 657
Purchases 14,133 8,106
14,133 8,763
Other
Freehold property 3,933 -
Improvements to property 206 -
Plant and machinery 6,456 6,215
Fixtures and fittings 1,885 1,718
Play equipment 15,098 7,440
Computer equipment 4,166 811
Mortgage 4,332 -
36,076 16,184
Total resources expended 339,428 232,461
Net income 93,374 159,632

This page does not form part of the statutory financial statements

Page 25