**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. - A lunch club in Congleton and Crewe for families of children with additional needs, providing play and social opportunities for the children and their families/carers as part of the pandemic support offer. - Virtual parent carer support lunch clubs during full lockdowns. - Monthly family social sessions providing families of children with additional needs a social and recreational opportunity when we were able to opening between lockdowns and following Government Guidance and restrictions. - SEND family support service with the 4-tiered level of support model offering one to one support when needed. - Partnership monthly parent/carer coffee mornings, encouraging information sharing and sign posting, carer support and recreational , relaxation and educational opportunities when we were able to opening between lockdowns and following Government Guidance and restrictions. - Short Breaks SEND Service for children with emerging or diagnosed needs aged 0-8 year old was re-commissioned by Cheshire East Council to provide 35 termtime after school sessions, 12 weekend short break sessions, 20 holiday short break sessions, 20 Saturday Club sessions, one to one short breaks at Ruby's Fund for Children with SEND aged 0-8 years, which were adapted to virtual and doorstep sessions when required. - Continue to be a Connected Community Centra status by Cheshire East Council and delivered food parcels and free school lunches as part of the pandemic response. - We commenced our Outreach Project using our mobile sensory vehicle to deliver individual and group sensory support to schools and individual families when we were able in between lockdowns and following Government guidance and restrictions. We adapted our offer to include an interactive and online sessions for children in their home or school settings creating post out resource packs, handbooks and staff training which became CPD accredited. - A new soft play frame and play area was installed with grant funding in the main room. - The sensory garden was completely renovated and updated with grant funding. - Designed and delivered professional training on 'Working alongside parent carers' and 'Understanding sensory processing differences' - the latter of which we received CPD accreditation. - Expanded our reach throughout Cheshire East - Worked in partnership with Autism Inclusive, Space 4 Autism, CESAP, Citizen's Advice, SWaNS, Disability Information Bureau, Cheshire East Parent Carer Forum, Cheshire East Council, NHS CCGs. 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: - National Lottery Funding to pilot the 'Thriving Families' Team. - Cheshire Community Foundation and CAF provided funding early in the pandemic to organise well-being and counselling sessions. - We saw the launch of our outreach project thanks to funding provided by The Social Enterprise fund. This followed the Masonic funding awarded to us to purchase the mobile sensory vehicle in June 2020. - Ruby's Fund developed a sensory processing training programme which was delivered to schools and settings across the borough in early 2021. 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: - Secure future contracts adding to the diversity in our income streams. - Continue to work closely with partners to identify and develop family centred support. - Launch fundraising initiatives to support us to pay off our mortgage on the building. - Continue to address the usual core funding deficit by exploring diverse sources. - Look to develop partnership working with other organisations and professionals. - Secure multi-year funding for staff to ensure stability and longevity of support. ## **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** - Write new strategic business plan 2022 - 2025. - Develop a marketing and communications strategy. - Secure funding for lift to make the whole centre accessible. - Look at longer term ambitions for the organisation. - Improve our digital self-service offer. - Provide training and work experience opportunities for young people with disabilities within the charity. - Grow the reach and reputation of Ruby's Fund as a trusted provider of support services for families across Cheshire East. ## **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 3. 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 4. 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 - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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