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2023-02-28-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 2023

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 2023

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 24
Detailed Statement of Financial Activities 25 to 26

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2023

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 2023. 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

Objectives 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.

Ruby's Fund began in 2008 when Alison Parr, our Founder, identified a lack of support for children with special educational needs and disabilities and their families when she had her daughter Ruby. Ruby was born with a rare chromosome disorder called IDIC 15. Ruby's Fund was a registered charity in 2009 and became a charitable company in 2013.

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.

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.

We run an inclusive sensory centre in Congleton with specialist, accessible facilities which include a sensory room, soft play zone, community café, sensory garden, games room, therapy room, The Pink Pod (1:2:1 room) and staff offices. We offer outreach support services and session which include an outreach service with an accessible mobile sensory vehicle across Cheshire East.

In October 2021 Ruby's Fund had to close the community café due to the pandemic. As we navigated our way through this challenging period, we were able to partially reopen our community café for children with special educational needs and disabilities and their families and carers following local and national government guidance on Covid.

We have worked in partnership with other third sector charities and organisations. These organisations include Cheshire & Warrington Carers Trust, Smile Group, SWANS, CESAP, CECVS, Wishing Well, Autism Inclusive, Cheshire East Parent Carer Forum, NHS CCG, Cheshire East Council and My Babytime.

Page 1

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2023

ACHIEVEMENT AND PERFORMANCE

Like many other organisations, we have faced challenges as the pandemic has continued to present the need to be creative and adaptable in our approach to service delivery and income generation. This year, like the previous year presented us with a growing demand for our expertise, services and facilities.

Our services:

We continued with our adapted model of working in response to the pandemic and ran a varied timetable of sessions, activities, and workshops.

From March 2022 to February 2023 we ran:

-SEND family support service with the 4 tiered level of support model offering targeted 1:1 appointment for parent carers, signposting onto other services as required

Page 2

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2023

FINANCIAL REVIEW

Financial position

The impact of the pandemic has continued to impact our organisation and world we live in. Ruby's Fund continues to work tirelessly to adapt our charity services and offer ensuring we are firstly able to support our families but, secondly that we are able to continue to generate income through grant funding and contracts.

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

Reserves Policy

During the last year the Directors looked at the average costs in detail. The monthly expenditure has been monitored at £12,500. In the last annual report, the Chair took the action to increase the reserves to a level of £50,000. We have managed to achieve this sum this year.

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 28th February 2023, there were 3 members.

Page 3

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2023

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
Ms C Braniff General (appointed September 2022)
D A Watson General (resigned September 2022)

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 the following members of staff:

The Trustees have volunteered 720 hours of their time and the Volunteers have provided 648 hours.

We are members of or affiliated with:

Page 4

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Statement from Founder

We never expected the pandemic to impact our lives in the way it has and for it still to be affecting our daily lives. In the previous year we adapted our working model, and this became our new normal for the team at Ruby's Fund and for the families we support.

The year has continued to present new challenges which the team dealt with professionalism and team spirt ensuring that services to our children and families continued with minimal disruption.

As in previous years I cannot write this statement without saying thank you to the children, young people and families that we support at Ruby's Fund. It isn't always an easy journey but we are always there for our families through the highs and lows of their journey. We are immensely proud and privileged to be part of their journey.

Finally I would like to take this opportunity to say thank you to the Board for volunteering 720 hours of their time and expertise so generously to oversee the smooth running of the charity.

Final word from our Chairperson

During 2022-23 we were still feeling the impact of the pandemic as a charity, country and world. In the previous year we had to make some difficult decisions such as closing the café. Although this was the right financial decision for us as a charity it was a sad decision as our café was the heartbeat of our centre. What we didn't expect was the overwhelming demand on our family support services. The closure of the café allowed us to focus entirely on this support to families when they needed it the most. We have managed to partially reopen the café to support SEND families and look forward to 2023-24 when we hope to fully reopen this much-loved community asset.

Our staff have continued to adapt and respond to the challenges that the pandemic has brought with it. I would like to take this opportunity to thank the staff and volunteers at Ruby's Fund for their continued hard work and dedication.

I would also like to thank the local community, organisations, funders and businesses for their continued support of Ruby's Fund. Their support in volunteer hours, donations and words of support have been appreciated beyond measure. Without such support we would not be able to 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

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 (resigned 25/1/2023) A M Pear Company Director, Trustee & Chairperson Ms C Braniff Trustee (appointed 17/9/2022)

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

Page 5

Ruby's Fund

Report of the Trustees for the Year Ended 28th February 2023

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary

Mrs A J Parr

Independent Examiner

Marie Shenton 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

Approved by order of the board of trustees on 24th August 2023 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 2023.

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 member of the Association of Chartered Certified Accountants, 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

The Association of Chartered Certified Accountants

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

Date: .............................................

Page 7

Ruby's Fund

Statement of Financial Activities for the Year Ended 28th February 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
60,433
Charitable activities
Government grants
-
Other trading activities
3
11,276
Investment income
4
32
Total
71,741
EXPENDITURE ON
Raising funds
41,148
Other
19,480
Total
60,628
NET INCOME
11,113
Transfers between funds
15
35,411
Net movement in funds
46,524
RECONCILIATION OF FUNDS
Total funds brought forward
38,424
TOTAL FUNDS CARRIED FORWARD
84,948		 Restricted
funds
£
413,060
-
2,322
-
415,382
313,048
28,517
341,565
73,817
(35,411)
38,406
376,561
414,967		 28/2/23
Total
funds
£
473,493
-
13,598
32
487,123
354,196
47,997
402,193
84,930
-
84,930
414,985
499,915		 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

The notes form part of these financial statements

Page 8

Ruby's Fund

Balance Sheet

28th February 2023

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
12
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
378,014
67,257
72,800
140,057
(262,515)
(122,458)
255,556
(170,608)
84,948		 Restricted
funds
£
(732)
14,978
404,286
419,264
(3,565)
415,699
414,967
-
414,967		 28/2/23
Total
funds
£
377,282
82,235
477,086
559,321
(266,080)
293,241
670,523
(170,608)
499,915
84,948
414,967
499,915		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2023 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 2023

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 24th August 2023 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 2023

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.

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.

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.

continued...

Page 11

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

2.
DONATIONS AND LEGACIES
Donations
Grants
Admissions
Grants received, included in the above, are as follows:
Cheshire East Council
Crewe Town Council
Congleton Town Council
Tesco Groundwork
Cheshire Community Foundation
National Lottery 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 CCG
CT Skills Apprenticeship
Education and Skills Funding
Sandbach Town Council
Big Issue
NHS Cheshire CCG
3.
OTHER TRADING ACTIVITIES
Fundraising events
Shop income
Sponsorships
CafU income
Room hire & parties
Other income		 28/2/23
£
75,329
395,425
2,739
473,493
28/2/23
£
150,715
1,300
-
-
24,040
97,540
-
26,857
11,031
-
-
-
-
-
-
-
-
26,555
-
-
-
32,628
24,759
395,425
28/2/23
£
615
365
170
1,622
8,774
2,052
13,598
28/2/22
£
59,035
324,473
6,796
390,304
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
28/2/22
£
-
312
-
9,180
6,614
1,202
17,308

continued...

Page 12

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

4. INVESTMENT INCOME

INVESTMENT INCOME
28/2/23 28/2/22
£ £
Deposit account interest 32 35
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
28/2/23 28/2/22
£ £
Depreciation - owned assets 35,515 31,744
Hire of plant and machinery 2,006 4,279
Travel expenses 4,137 557
Deficit on disposal of fixed assets 2,627 -

5. NET INCOME/(EXPENDITURE)

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 February 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 28th February 2023 nor for the year ended 28th February 2022.

7. STAFF COSTS

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

8.

28/2/23 28/2/22
Support staff 21 20
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 69,476 320,828 390,304
Charitable activities
Government grants 25,155 - 25,155
Other trading activities 17,308 - 17,308
Investment income 35 - 35
Total 111,974 320,828 432,802
EXPENDITURE ON
Raising funds 135,621 167,731 303,352
Other 18,525 17,551 36,076

continued...

Page 13

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Total
154,146
185,282
NET INCOME/(EXPENDITURE)
(42,172)
135,546
Transfers between funds
4,580
(4,580)
Net movement in funds
(37,592)
130,966
RECONCILIATION OF FUNDS
Total funds brought forward
76,016
245,595
TOTAL FUNDS CARRIED FORWARD
38,424
376,561
9.
TANGIBLE FIXED ASSETS
Improvements
Freehold
to
property
property
£
£
COST
At 1st March 2022
295,000
85,621
Additions
-
-
Disposals
-
-
At 28th February 2023
295,000
85,621
DEPRECIATION
At 1st March 2022
3,933
70,176
Charge for year
5,900
309
Eliminated on disposal
-
-
At 28th February 2023
9,833
70,485
NET BOOK VALUE
At 28th February 2023
285,167
15,136
At 28th February 2022
291,067
15,445		 8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Total
154,146
185,282
NET INCOME/(EXPENDITURE)
(42,172)
135,546
Transfers between funds
4,580
(4,580)
Net movement in funds
(37,592)
130,966
RECONCILIATION OF FUNDS
Total funds brought forward
76,016
245,595
TOTAL FUNDS CARRIED FORWARD
38,424
376,561
9.
TANGIBLE FIXED ASSETS
Improvements
Freehold
to
property
property
£
£
COST
At 1st March 2022
295,000
85,621
Additions
-
-
Disposals
-
-
At 28th February 2023
295,000
85,621
DEPRECIATION
At 1st March 2022
3,933
70,176
Charge for year
5,900
309
Eliminated on disposal
-
-
At 28th February 2023
9,833
70,485
NET BOOK VALUE
At 28th February 2023
285,167
15,136
At 28th February 2022
291,067
15,445		 8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Total
154,146
185,282
NET INCOME/(EXPENDITURE)
(42,172)
135,546
Transfers between funds
4,580
(4,580)
Net movement in funds
(37,592)
130,966
RECONCILIATION OF FUNDS
Total funds brought forward
76,016
245,595
TOTAL FUNDS CARRIED FORWARD
38,424
376,561
9.
TANGIBLE FIXED ASSETS
Improvements
Freehold
to
property
property
£
£
COST
At 1st March 2022
295,000
85,621
Additions
-
-
Disposals
-
-
At 28th February 2023
295,000
85,621
DEPRECIATION
At 1st March 2022
3,933
70,176
Charge for year
5,900
309
Eliminated on disposal
-
-
At 28th February 2023
9,833
70,485
NET BOOK VALUE
At 28th February 2023
285,167
15,136
At 28th February 2022
291,067
15,445		 Total
funds
£
339,428
93,374
-
93,374
321,611
414,985
Plant and
machinery
£
45,558
-
-
45,558
19,791
5,153
-
24,944
20,614		 Total
funds
£
339,428
93,374
-
93,374
321,611
414,985
291,067 15,445 25,767

continued...

Page 14

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

9. TANGIBLE FIXED ASSETS - continued

9.
TANGIBLE FIXED ASSETS - continued
Fixtures
and
Play
fittings
equipment
£
£
COST
At 1st March 2022
18,152
105,662
Additions
321
-
Disposals
(4,054)
(4,916)
At 28th February 2023
14,419
100,746
DEPRECIATION
At 1st March 2022
10,570
47,679
Charge for year
1,500
16,584
Eliminated on disposal
(1,884)
(4,916)
At 28th February 2023
10,186
59,347
NET BOOK VALUE
At 28th February 2023
4,233
41,399
At 28th February 2022
7,582
57,983
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 13)
Other loans (see note 13)
Trade creditors
Social security and other taxes
Pension payable
Accruals and deferred income		 Fixtures
and
fittings
£
18,152
321
(4,054)
14,419
10,570
1,500
(1,884)
10,186
4,233		 Play
equipment
£
105,662
-
(4,916)
100,746
47,679
16,584
(4,916)
59,347
41,399		 Computer
equipment
£
15,515
8,013
(1,172)
22,356
6,270
6,069
(716)
11,623
10,733		 Totals
£
565,508
8,334
(10,142)
563,700
158,419
35,515
(7,516)
186,418
377,282
7,582 57,983 9,245 407,089
28/2/23
£
38,382
34,907
8,946
82,235
28/2/23
£
243,171
4,078
10,518
2,377
584
5,352
266,080
28/2/22
£
6,545
19,929
11,796
38,270
28/2/22
£
101,106
2,556
5,229
2,070
435
3,411
114,807

Page 15

continued...

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Other loans (see note 13) 28/2/23
£
170,608		 28/2/22
£
174,443

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 28/2/23
£
174,686		 28/2/22
£
177,000

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.

Page 16

continued...

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated fund - Support Costs
Designated fund - Running Costs
Designated fund - Cafe
Restricted funds
Relax Kids
Siblings Project
Early Bird Training
Outreach Social Enterprise
Wish List 2021
Restricted Fixed Assets Fund
Thriving Families Office
Be Confident
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)
Befriending 2021
Training Workshop
Lift project
Warm Places
Carer Engagement
CCF 16-25 Volunteer Co-ordinator
CCF Community & Wellbeing
Co-ordinator
CCG Baby & You
CCG Hospital Project
Early Help Sensory Crisis Support
Crewe Butterfly Group
Boiler & Utilities support
David Family Saturday Socials
Alex Roberts Miller Foundation
WO Street Charitable Foundation
TOTAL FUNDS		 At 1/3/22
£
38,424
-
-
-
38,424
16,145
1,469
2,797
17,445
13,522
175,361
12,406
5,780
2,975
5,384
18,516
2,535
-
3,000
1,487
38,144
9,496
27,402
9,001
4,670
-
-
-
9,026
-
-
-
-
-
-
-
-
-
-
376,561
414,985		 Net
movement
in funds
£
27,027
(11,154)
(22,098)
17,338
11,113
(7,176)
4,893
-
18,950
-
(27,102)
-
4,210
10,822
(897)
(8,488)
(290)
2,116
(600)
-
(116)
(9,770)
31,973
(1,243)
(2,411)
360
5,400
250
(2,320)
10,000
13,960
4,642
(3,642)
16,743
907
4,840
1,983
2,223
3,600
73,817
84,930		 Transfers
between
funds
£
(28,936)
11,154
22,098
31,095
35,411
-
-
-
-
(13,522)
25,928
(12,406)
-
-
(4,487)
(10,028)
-
-
-
-
-
274
(30,000)
-
-
-
-
-
10,000
-
-
-
-
-
-
-
-
(1,170)
-
(35,411)
-		 At
28/2/23
£
36,515
-
-
48,433
84,948
8,969
6,362
2,797
36,395
-
174,187
-
9,990
13,797
-
-
2,245
2,116
2,400
1,487
38,028
-
29,375
7,758
2,259
360
5,400
250
16,706
10,000
13,960
4,642
(3,642)
16,743
907
4,840
1,983
1,053
3,600
414,967
499,915

continued...

Page 17

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Designated fund - Support Costs
Designated fund - Running Costs
Designated fund - Cafe
Restricted funds
Relax Kids
Siblings Project
Outreach Social Enterprise
Restricted Fixed Assets Fund
Be Confident
CE Short Breaks
Comms
Early Help Sensory Fund
Elworth Butterfly Group
FSW South (Steve Morgan)
Georgia Leigh Ogden Foundation
RF Sustainablity Project
SEN Triage Admin
Volunteer Project
FSW North (inc Swans)
Befriending 2021
Training Workshop
Lift project
Warm Places
Carer Engagement
CCF 16-25 Volunteer Co-ordinator
CCF Community & Wellbeing
Co-ordinator
CCG Baby & You
CCG Hospital Project
Early Help Sensory Crisis Support
Crewe Butterfly Group
Boiler & Utilities support
David Family Saturday Socials
Alex Roberts Miller Foundation
WO Street Charitable Foundation
TOTAL FUNDS		 Incoming
resources
£
50,017
-
1
21,723
71,741
1
7,000
32,627
1
11,031
25,000
-
1
-
26,856
-
84,932
-
124,202
-
-
720
5,400
250
(1)
10,000
14,040
8,708
13,133
29,474
1,300
12,607
2,000
2,500
3,600
415,382
487,123		 Resources
Movement
expended
in funds
£
£
(22,990)
27,027
(11,154)
(11,154)
(22,099)
(22,098)
(4,385)
17,338
(60,628)
11,113
(7,177)
(7,176)
(2,107)
4,893
(13,677)
18,950
(27,103)
(27,102)
(6,821)
4,210
(14,178)
10,822
(897)
(897)
(8,489)
(8,488)
(290)
(290)
(24,740)
2,116
(600)
(600)
(85,048)
(116)
(9,770)
(9,770)
(92,229)
31,973
(1,243)
(1,243)
(2,411)
(2,411)
(360)
360
-
5,400
-
250
(2,319)
(2,320)
-
10,000
(80)
13,960
(4,066)
4,642
(16,775)
(3,642)
(12,731)
16,743
(393)
907
(7,767)
4,840
(17)
1,983
(277)
2,223
-
3,600
(341,565)
73,817
(402,193)
84,930

continued...

Page 18

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

15. MOVEMENT IN FUNDS - continued

Comparatives for 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 Social Enterprise
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 19

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

15. MOVEMENT IN FUNDS - continued

Comparative 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 Social Enterprise
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 20

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Designated fund - Support Costs
Designated fund - Running Costs
Designated fund - Cafe
Restricted funds
Buy the building
Befriending
Befriending Day
Portage
Relax Kids
Siblings Project
Therapies
Early Bird Training
Sensory Room
Outreach Social Enterprise
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
Training Workshop
Lift project
Warm Places
Carer Engagement
CCF 16-25 Volunteer Co-ordinator
CCF Community & Wellbeing
Co-ordinator
CCG Baby & You
CCG Hospital Project
Early Help Sensory Crisis Support
Crewe Butterfly Group
Boiler & Utilities support
David Family Saturday Socials		 At 1/3/21
£
76,016
-
-
-
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
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Net
movement
in funds
£
(15,145)
(11,154)
(22,098)
17,338
(31,059)
-
(5,000)
(1,624)
-
(9,509)
5,337
-
(1,088)
5,000
533
12,340
(44,653)
(284)
9,990
9,026
13,797
4,487
10,028
2,245
2,004
2,400
1,487
38,028
(274)
59,375
7,758
2,105
24,830
(180)
2,259
360
5,400
250
(2,320)
10,000
13,960
4,642
(3,642)
16,743
907
4,840
1,983		 Transfers
between
funds
£
(24,356)
11,154
22,098
31,095
39,991
(118,000)
(191)
-
(1,776)
-
-
(800)
-
(7,500)
-
(13,522)
176,258
(12,406)
-
-
-
(4,487)
(10,028)
-
112
-
-
-
274
(30,000)
-
(2,105)
(24,830)
180
-
-
-
-
10,000
-
-
-
-
-
-
-
-		 At
28/2/23
£
36,515
-
-
48,433
84,948
-
-
-
-
8,969
6,362
-
2,797
-
36,395
-
174,187
-
9,990
9,026
13,797
-
-
2,245
2,116
2,400
1,487
38,028
-
29,375
7,758
-
-
-
2,259
360
5,400
250
7,680
10,000
13,960
4,642
(3,642)
16,743
907
4,840
1,983

continued...

Page 21

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

15.
MOVEMENT IN FUNDS - continued
Alex Roberts Miller Foundation
WO Street Charitable Foundation
TOTAL FUNDS		 -
-
245,595
321,611		 2,223
3,600
209,363
178,304		 (1,170)
-
(39,991)
-		 1,053
3,600
414,967
499,915

continued...

Page 22

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

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
Designated fund - Support Costs
Designated fund - Running Costs
Designated fund - Cafe
Restricted funds
Befriending
Befriending Day
Relax Kids
Siblings Project
Early Bird Training
Sensory Room
Outreach Social Enterprise
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
Training Workshop
Lift project
Warm Places
Carer Engagement
CCF 16-25 Volunteer Co-ordinator
CCF Community & Wellbeing
Co-ordinator
CCG Baby & You
CCG Hospital Project
Early Help Sensory Crisis Support
Crewe Butterfly Group
Boiler & Utilities support
David Family Saturday Socials
Alex Roberts Miller Foundation		 Incoming
resources
£
161,991
-
1
21,723
183,715
(5,000)
(1,624)
1,128
8,946
-
5,000
32,627
12,350
1
-
18,161
15,044
42,549
5,384
19,329
2,535
48,927
3,000
1,487
169,716
9,496
174,024
23,591
2,357
24,999
5,000
1,788
4,086
7,578
720
5,400
250
(1)
10,000
14,040
8,708
13,133
29,474
1,300
12,607
2,000
2,500		 Resources
Movement
expended
in funds
£
£
(177,136)
(15,145)
(11,154)
(11,154)
(22,099)
(22,098)
(4,385)
17,338
(214,774)
(31,059)
-
(5,000)
-
(1,624)
(10,637)
(9,509)
(3,609)
5,337
(1,088)
(1,088)
-
5,000
(32,094)
533
(10)
12,340
(44,654)
(44,653)
(284)
(284)
(8,171)
9,990
(6,018)
9,026
(28,752)
13,797
(897)
4,487
(9,301)
10,028
(290)
2,245
(46,923)
2,004
(600)
2,400
-
1,487
(131,688)
38,028
(9,770)
(274)
(114,649)
59,375
(15,833)
7,758
(252)
2,105
(169)
24,830
(5,000)
-
(1,788)
-
(4,266)
(180)
(5,319)
2,259
(360)
360
-
5,400
-
250
(2,319)
(2,320)
-
10,000
(80)
13,960
(4,066)
4,642
(16,775)
(3,642)
(12,731)
16,743
(393)
907
(7,767)
4,840
(17)
1,983
(277)
2,223

continued...

Page 23

Ruby's Fund

Notes to the Financial Statements - continued for the Year Ended 28th February 2023

15. MOVEMENT IN FUNDS - continued

MOVEMENT IN FUNDS - continued
WO Street Charitable Foundation
TOTAL FUNDS		 3,600
736,210
919,925		 -
(526,847)
(741,621)		 3,600
209,363
178,304

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28th February 2023.

Page 24

Ruby's Fund

Detailed Statement of Financial Activities for the Year Ended 28th February 2023

Detailed Statement of Financial Activities
for the Year Ended 28th February 2023
28/2/23 28/2/22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 75,329 59,035
Grants 395,425 324,473
Admissions 2,739 6,796
473,493 390,304
Other trading activities
Fundraising events 615 -
Shop income 365 312
Sponsorships 170 -
CafU income 1,622 9,180
Room hire & parties 8,774 6,614
Other income 2,052 1,202
13,598 17,308
Investment income
Deposit account interest 32 35
Charitable activities
Government grants - 25,155
Total incoming resources 487,123 432,802
EXPENDITURE
Raising donations and legacies
Wages 188,369 181,738
Social security 6,895 6,139
Pensions 2,804 2,375
Hire of plant and machinery 2,006 4,279
Travel expenses 4,137 557
Rent, rates and water 1,054 1,487
Insurance 8,937 7,074
Light and heat 6,788 7,162
Telephone 5,390 3,472
Postage and stationery 3,812 1,381
Sundries 6,339 7,777
Subscriptions 2,126 1,909
Craft & play equipment 1,063 633
Advertising & promotion 8,765 5,295
Repairs & renewals 18,372 5,958
Household & cleaning 4,950 7,373
Training 4,577 10,930
Accountancy 4,660 2,421
Carried forward 281,044 257,960

This page does not form part of the statutory financial statements

Page 25

Ruby's Fund

Detailed Statement of Financial Activities for the Year Ended 28th February 2023

Detailed Statement of Financial Activities
for the Year Ended 28th February 2023
28/2/23 28/2/22
£ £
Raising donations and legacies
Brought forward 281,044 257,960
Bank charges 977 508
Other equipment 910 362
Website fees 9,552 317
Legal expenses 9,447 11,655
IT Software and Consumables 5,685 12,510
Cost of fundraising 1,416 4,013
Motor expenses 955 439
Room hire expense 735 1,455
Recruitment fees 5,877 -
316,598 289,219
Other trading activities
Purchases 37,598 14,133
Other
Freehold property 5,900 3,933
Improvements to property - 206
Plant and machinery 5,463 6,456
Fixtures and fittings 1,500 1,885
Play equipment 16,583 15,098
Computer equipment 6,070 4,166
Loss on sale of tangible fixed assets 2,627 -
38,143 31,744
Support costs
Finance
Mortgage 9,854 4,332
Total resources expended 402,193 339,428
Net income 84,930 93,374

This page does not form part of the statutory financial statements

Page 26