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← Ruby's Fund

2024-02-29-accounts

Charity registration number 1152148

Company registration number 08456065 (England and Wales)

RUBY'S FUND

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

RUBY'S FUND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A J Swindells
Mr M T Lewis
Mr J C Stewart
Mr A M Pear
Mrs E J Farr
Ms C Braniff
Secretary Mrs A J Parr
Charity number 1152148
Company number 08456065
Registered office Meridian House
Roe Street
Congleton
Cheshire
England
CW12 1PG
Independent examiner Marie Shenton - FCCA
Hammond McNulty LLP
Bank House
Market Square
Congleton
Cheshire
CW12 1ET

RUBY'S FUND

CONTENTS

Page
Trustees report 1 - 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 25

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 29 FEBRUARY 2024

The trustees present their annual report and financial statements for the year ended 29 February 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

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.

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

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 an organisation we are constantly looking to develop a wide variety of inclusive activities and experiences for families.

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.

We run an inclusive sensory centre in Congleton with specialist, accessible facilities which include a sensory room, softplay 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 working in various settings and family homes.

In March 2023 Ruby's Fund started a phased opening of the community café post pandemic. As we navigated our way through this challenging period, we were able to reopen to 5 days a week timetable by September 2023.

Partnership working is important to us at Ruby’s to give our families the best outcomes possible. Last year we delivered 36 partnership sessions with key organisations such as NHS Specialist SEND Practitioners and Speech and Language services, Space 4 Autism, Ability for All, CEIAS, The Wishing Well Project and Cheshire East Council including the family hubs, short breaks team and young carers team.

Total: 36 partnership sessions with 263 attendances

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024

Achievements and performance

Significant activities and achievements against objectives

Like many other organisations, we have continued 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. As an organisation we are working at all levels to implement our 5-year strategic plan.

As a team we have spent this year thinking about what our core values are at Ruby’s and how we can live our values as a Ruby’s team member. Our agreed values are:

  1. kind 2. accountable 3. inclusive 4. creative

The sensitive support that we provide at Ruby’s requires a caring environment, and to help us uphold this we have created a set of values that underpins everything that we do.

Ruby’s SEND Team Registrations Report (2021-2024) – data since the introduction of our CRM system Charitylog

Total Registrations since 2021:

Registrations in 2023-24:

Our services:

We ran a varied timetable of sessions, activities, and workshops from March 2023 to February 2024 including:

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024

Our impact:

SEND sessions at the Centre We delivered 271 SEND events with 1844 attendances

Ruby’s has delivered the following SEND sessions at Ruby’s Sensory Centre:

SEND Outreach data including taking our mobile sensory bus Ruby’s SEND team has hosted the 40 outreach sessions across Cheshire East (290 hours):

Centre data

In 2023-24 the team at Ruby’s Sensory Centre has welcomed:

Total Visits to the centre: 20,659

16-25 SEND Volunteering Project

Financial review

Financial position

The financial impact of the pandemic has continued to impact our organisation as funding streams have been reduced with local authority decommissioning or reducing contracts which in turn affects the families we support. 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.

The income for the year ended 29th February 2024 was £326,100 (2023 £487,123) with expenses totalling £396,001 (£402,193 2023). The total funds as at 29th February 2024 were £152,200 unrestricted (£84,948 2023) and £277,814 (£414,967 2023).

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024

Reserves policy

During the last year the Directors reviewed the average costs in detail. The monthly expenditure has been monitored at £19,133 to cover core costs of core staff wages, mortgage interest, subscriptions, utility bills, accountancy fees and insurance. The reserves are currently set at £50,000 and are reviewing the reserve level.

Plans for future periods

FUTURE PLANS

Structure, governance and management

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 2024, there were 3 members.

The trustees who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

The structure of the board of trustees The Directors (Trustees) for the charity and their responsibilities are:

The governance of Ruby's Fund is through a bi-monthly management meeting and sub-committee meetings, where key decisions on the future of the charity are taken by Trustees. As well as the trustees, these meetings are attended by a parent carer representative. The Board of Trustees has delegated the day-to-day management of the organisation to Alison Parr, Charity Leader and company 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 Charity Leader and Finance Officer 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.

Recruitment and appointment of trustees

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024

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.

Other matters

Staff and volunteers

Ruby's Fund has the following members of staff:

Volunteer data

One volunteer recruitment day with 21 attendances

We are members of or affiliated with:

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company name & number - Ruby's Fund 08456065 (England and Wales) Registered Charity name & number - Ruby's Fund 1152148 Registered office Meridian House Roe Street Congleton Cheshire CW12 1PG

Bank - The Co-operative Bank

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024

Reflections on the year from Alison Parr

This year has continued to present new challenges which Ruby’s team has approached with professionalism and a strong team spirit. Like many other third sector organisations, Ruby’s has seen a reduction in income which meant a review of our services. The team responded to this challenge with a positive and creative attitude to ensure our families continue to receive the highquality support they expect from Ruby’s.

This year we enjoyed a much-needed return to event and community fundraising after a break during the pandemic. We hosted Ruby’s Star Ball at Congleton Town Hall, enjoyed our second Summer Lunch at The Lion & Swan and re-launched ‘Wear Red for Ruby’s’ with support from nurseries, schools and businesses.

I have pondered upon my favourite moments of the year and there are too many to mention here. If you have a few minutes to spare scroll through our social media pages, as they are an excellent diary of all that we do at Ruby’s.

On a personal note, I am proud of our team for supporting my daughter Ruby into her volunteering role at Ruby’s. As a young person with significant complex needs herself, opportunities are scarce. The 16–25-year-old SEND volunteering project has proved to be a great success providing much needed opportunities for young people.

I cannot write my reflections without saying thank you to the children, young people, and families that we support at Ruby’s. The SEND journey isn’t always easy, but we are always there for our families through the highs and lows. We are immensely proud and privileged to be part of their journey.

Chair of Trustees – Andrew Pear

The Ruby’s team has been supporting children with Special Educational Needs and Disabilities (SEND) and their families across Cheshire East since 2013, an achievement to be greatly celebrated and reflected upon. Not only has Ruby’s positively impacted many young lives during this time, giving many children the opportunity to access social, recreational and respite opportunities, but Ruby’s has also provided a lifeline to many families struggling to navigate the world of SEND. The experience gained in this decade of operation has equipped the team of staff and volunteers at Ruby’s to effectively support children and their families and for this I personally express my thanks to the dedication of our team.

In 2023-2024 we reviewed the mission and objectives of Ruby’s and listened to what our children and families told us they needed to thrive. This review formed the basis of the Board of Trustees agreeing Ruby’s 5-year strategic plan. We are a year into the plan and have made progress in all areas.

Ruby’s like the families we support have felt the impact of the cost-of-living crisis with loss of local authority funding and increased overheads. Despite these challenges the resilient Ruby’s team have successfully managed to re-open our community café which was closed during the pandemic. This has brought our centre back to life and we have seen an average footfall of 1000 visits per month.

Thanks must be given to the local community, organisations, funders, and businesses for their continued support: their volunteer hours, donations and words of support are appreciated beyond measure. Without such support we would not be able to support the children and families in the way that we do.

The trustees report was approved by the Board of Trustees.

Mr A M Pear Trustee

26 September 2024

RUBY'S FUND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF RUBY'S FUND

I report to the trustees on my examination of the financial statements of Ruby's Fund (the charity) for the year ended 29 February 2024.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, 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 that in any material respect:

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 financial statements to be reached.

Marie Shenton - FCCA

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

Dated: 26 September 2024

RUBY'S FUND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 29 FEBRUARY 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
68,738
173,657
Charitable activities
4
70,690
1,020
Other trading activities
5
11,715
-
Investments
6
280
-
Total income
151,423
174,677
Expenditure on:
Raising funds
7
12,179
17,303
Charitable activities
8
120,809
245,588
Other expenditure
13
122
-
Total expenditure
133,110
262,891
Net income/(expenditure)
18,313
(88,214)
Transfers between funds
48,939
(48,939)
Net movement in funds
10
67,252
(137,153)
Reconciliation of funds:
Fund balances at 1 March 2023
84,948
414,967
Fund balances at 29 February
2024
152,200
277,814		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
242,395
57,694
413,060
71,710
13,400
2,322
11,715
615
-
280
32
-
326,100
71,741
415,382
29,482
63
1,354
366,397
57,939
340,211
122
2,626
-
396,001
60,628
341,565
(69,901)
11,113
73,817
-
35,411
(35,411)
(69,901)
46,524
38,406
499,915
38,424
376,561
430,014
84,948
414,967		 Total
2023
£
470,754
15,722
615
32
487,123
1,417
398,150
2,626
402,193
84,930
-
84,930
414,985
499,915

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

RUBY'S FUND

BALANCE SHEET

AS AT 29 FEBRUARY 2024

Notes
Fixed assets
Tangible assets
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due within one
year
19
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
20
Net assets
The funds of the charity
Restricted income funds
22
Unrestricted funds		 2024
£
£
345,369
1,150
14,971
250,539
266,660
(13,006)
253,654
599,023
(169,009)
430,014
277,814
152,200
430,014		 2023
£
£
377,282
-
82,235
233,915
316,150
(22,909)
293,241
670,523
(170,608)
499,915
414,967
84,948
499,915

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 29 February 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 26 September 2024

Mr A M Pear

Trustee

Company registration number 08456065 (England and Wales)

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

1 Accounting policies

Charity information

Ruby's Fund is a private company limited by guarantee incorporated in England and Wales. The registered office is Meridian House, Roe Street, Congleton, Cheshire, CW12 1PG, England.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

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

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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.

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings No depreciation
Property improvements 2% straight line/no depreciation
Plant and equipment 20% straight line
Fixtures and fittings 10% straight line
Computers 33% straight line
Play equipment 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

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

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

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

1.9 Cash and cash equivalents

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

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

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

Basic financial assets

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

Basic financial liabilities

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

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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

Derecognition of financial liabilities

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

1.11 Employee benefits

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

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

1.12 Retirement benefits

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

2 Critical accounting estimates and judgements

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

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

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
68,199
2,420
Grants receivable
-
171,237
Other
539
-
68,738
173,657
Grants receivable for core activities
Cheshire East Council
-
29,114
Crewe Town Council
-
-
Cheshire Community
Foundation
-
-
National Lottery Foundation
-
84,634
Steve Morgan Foundation
-
23,750
N-Compass
-
-
NHS Wirral CCG
-
-
Big Issue
-
-
NHS Cheshire CCG
-
2,251
Other - Bentley & St James
Place
-
31,488
-
171,237		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
70,619
54,828
20,501
171,237
2,866
392,559
539
-
-
242,395
57,694
413,060
29,114
2,866
147,849
-
-
1,300
-
-
24,040
84,634
-
97,540
23,750
-
26,857
-
-
11,031
-
-
26,555
-
-
32,628
2,251
-
24,759
31,488
-
-
171,237
2,866
392,559		 Total
2023
£
75,329
395,425
-
470,754
150,715
1,300
24,040
97,540
26,857
11,031
26,555
32,628
24,759
-
395,425

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Shop income
Income
2,363
-
Cafe Income
Income
39,047
-
Room hire & parties
Income
13,835
-
Admissions
Income
12,514
-
Sponsorships
Income
-
-
Other income
Income
2,931
1,020
70,690
1,020
5
Income from other trading activities
Fundraising events
6
Income from investments
Interest receivable		 Total
Unrestricted
Restricted
Total
funds
funds
2024
2023
2023
2023
£
£
£
£
2,363
365
-
365
39,047
1,622
-
1,622
13,835
8,774
-
8,774
12,514
2,739
-
2,739
-
170
-
170
3,951
(270)
2,322
2,052
71,710
13,400
2,322
15,722
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
11,715
615
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
280
32		 Total
2023
£
365
1,622
8,774
2,739
170
2,052
15,722

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

7 Expenditure on raising funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Fundraising and publicity
Advertising
1,866
-
Other fundraising costs
10,313
2,565
Staff costs
-
14,738
12,179
17,303		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
1,866
-
-
12,878
63
1,354
14,738
-
-
29,482
63
1,354		 Total
2023
£
-
1,417
-
1,417

8 Expenditure on charitable activities

Cafe costs Other income General costs
2024
2024
2024
£
£
£
Direct costs
Staff costs
17,377
2,758
170,694
Depreciation and impairment
5
-
32,726
Light and heat
-
-
8,230
Telephone
-
-
3,336
Rent, rates and water
-
-
1,550
Insurance
-
-
11,199
Postage and stationery
57
-
818
Travel and motor
-
70
2,940
Craft and play equipment
-
-
1,080
Advertising and promotion
60
-
616
Repairs and cleaning
1,095
-
15,540
Training
276
-
6,596
IT software, consumables and website
1,862
-
9,212
Room and equipment hire
4,603
-
2,526
Purchases
17,657
-
11,298
Subscriptions
-
-
2,260
Sundries
137
-
2,096
43,129
2,828
282,717
Share of support and governance costs (see note 9)
Support
-
-
19,477
Governance
-
-
18,246
43,129
2,828
320,440
Analysis by fund
Unrestricted funds
41,610
2,828
76,371
Restricted funds
1,519
-
244,069
43,129
2,828
320,440		 Total
General costs
2024
2023
£
£
190,829
198,070
32,731
35,515
8,230
6,788
3,336
5,390
1,550
1,054
11,199
8,937
875
3,812
3,010
5,091
1,080
1,063
676
8,765
16,635
23,322
6,872
4,577
11,074
15,237
7,129
2,741
28,955
38,508
2,260
2,126
2,233
6,339
328,674
367,335
19,477
10,831
18,246
19,984
366,397
398,150
120,809
57,939
245,588
340,211
366,397
398,150		 Total
General costs
2024
2023
£
£
190,829
198,070
32,731
35,515
8,230
6,788
3,336
5,390
1,550
1,054
11,199
8,937
875
3,812
3,010
5,091
1,080
1,063
676
8,765
16,635
23,322
6,872
4,577
11,074
15,237
7,129
2,741
28,955
38,508
2,260
2,126
2,233
6,339
328,674
367,335
19,477
10,831
18,246
19,984
366,397
398,150
120,809
57,939
245,588
340,211
366,397
398,150
367,335
10,831
19,984
398,150
57,939
340,211
398,150

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

9 Support costs allocated to activities

Bank charges
Mortgage interest
Governance
Governance costs comprise:
Accountancy
Legal and professional
Recruitment fees
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets		 Total
2024
£
4,575
14,903
18,246
37,724
2024
£
15,323
2,923
-
18,246
2024
£
32,731
122		 Total
2023
£
977
9,854
19,984
30,815
2023
£
4,660
9,447
5,877
19,984
2023
£
35,515
2,626

11 Trustees

None of the trustees trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
21 21

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

12
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
198,174
188,372
4,494
6,894
2,899
2,804
205,567
198,070		 (Continued)
2024
2023
£
£
198,174
188,372
4,494
6,894
2,899
2,804
205,567
198,070
198,070

There were no employees whose annual remuneration was more than £60,000.

13 Other expenditure

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Net loss on disposal of tangible fixed assets 122 2,626

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

15 Tangible fixed assets

Freehold land
and buildings
Property
improvements
Plant and
equipment
Fixtures and
fittings
Computers Play equipment
£
£
£
£
£
£
Cost
At 1 March 2023
295,000
85,621
53,001
14,419
22,356
100,746
Additions
-
-
299
640
-
-
Disposals
-
-
(227)
-
(729)
-
At 29 February 2024
295,000
85,621
53,073
15,059
21,627
100,746
Depreciation and impairment
At 1 March 2023
9,833
70,485
32,387
10,186
11,623
59,347
Depreciation charged in the year
5,900
309
4,128
1,516
6,388
14,490
Eliminated in respect of disposals
-
-
(227)
-
(608)
-
At 29 February 2024
15,733
70,794
36,288
11,702
17,403
73,837
Carrying amount
At 29 February 2024
279,267
14,827
16,785
3,357
4,224
26,909
At 28 February 2023
285,167
15,136
20,614
4,233
10,733
41,399		 Total
£
571,143
939
(956)
571,126
193,861
32,731
(835)
225,757
345,369
377,282

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

16 Stocks
2024 2023
£ £
Finished goods and goods for resale 1,150 -
17 Debtors
2024 2023
Amounts falling due within one year: £ £
Trade debtors 942 38,380
Other debtors 599 34,909
Prepayments and accrued income 13,430 8,946
14,971 82,235
18 Loans and overdrafts
2024 2023
£ £
Other loans 172,155 174,686
Payable within one year 3,146 4,078
Payable after one year 169,009 170,608
Amounts included above which fall due after five years:
Payable by instalments (156,425) (158,024)

The long-term loans are secured by fixed charges over the property of Meridian house, Roe Street, Congleton, CW12 1PG dated 1 July 2021.

19
Creditors: amounts falling due within one year
Borrowings
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2024
£
3,146
1,813
1,520
571
5,956
13,006		 2023
£
4,078
2,377
10,518
584
5,352
22,909

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

20 Creditors: amounts falling due after more than one year

20
Creditors: amounts falling due after more than one year
Borrowings
21
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
169,009
2024
£
2,899		 2023
£
170,608
2023
£
2,804

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

22 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 March Incoming Resources Transfers Gains and
At 29 February
2023 resources expended losses 2024
£ £ £ £ £ £
Siblings Project 6,362 1,187 (1,229) 1,392 - 7,712
Outreach Social
Enterprise 36,395 - (23,587) (12,808) - -
Restricted Fixed
Assets 174,187 - (11,632) - - 162,555
CE Short Breaks 13,797 19,596 (10,066) - - 23,327
Elworth Butterfly
Group 2,245 - (17) - - 2,228
FSW South
(Steve Morgan) 2,116 23,750 (22,011) - - 3,855
RF Sustainability
Project 38,028 84,634 (85,688) - - 36,974
Volunteer Project 29,375 18 (20,248) (9,144) - -
FSW North (inc
Swans) 7,758 - - (7,758) - -
Lift project 5,400 - (462) - - 4,938
Alex Roberts
Miller Foundation 1,053 - (1,053) - - -
Relax Kids 8,969 1,020 (1,020) (8,969) - -
Early Bird
Training 2,797 - - (2,797) - -
Holiday Cook 1,487 - (95) (1,392) - -
Carer
Engagement
Worker South 9,026 - (3,077) (5,949) -
Carer
Engagement 7,680 - (1,154) (6,526) - -
CCF 16-25 10,000 - (9,956) (44) - -

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

22
Restricted funds
CCF Comm &
Wellbeing
CCG Baby & you
CCG Hospital
Training
workshop
Warm Places
Early help Crisis
Crewe Butterfly
Group
Boiler & Utilities
Be Confident
David Family Sat
Socials
WO Street CF
Carol Cross
Sensory Garden
Julia Rausing
Trust
Asda Foundation
Fence Club
St James Place
Bentley
Cheshire East
Cost of Living
Georgia Leigh
Ogden
Foundation
Befriending		 13,960
4,642
(3,642)
360
250
16,743
907
4,840
9,990
1,983
3,600
-
-
-
-
-
-
-
2,400
2,259
414,967		 -
(14,003)
792
-
1,459
-
(660)
-
(250)
-
(7,225)
-
(63)
-
(4,840)
-
(10,107)
-
(1,983)
-
(3,600)
100
-
-
(20,000)
615
(615)
500
(500)
9,818
(1,179)
21,670
(3,388)
9,518
(1,058)
-
(2,125)
-
-
174,677
(262,891)		 43
(5,434)
2,183
300
-
(9,518)
(844)
117
-
-
(100)
20,000
-
-
-
843
(275)
(2,259)
(48,939)		 (Continued)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
8,639
-
19,125
-
8,460
-
-
-
-
-
277,814		 (Continued)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
8,639
-
19,125
-
8,460
-
-
-
-
-
277,814
277,814

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

22 Restricted funds (Continued)
Previous year: At 1 March Incoming Resources Transfers Gains and
At 28 February
2022 resources expended losses 2023
£ £ £ £ £ £
Siblings Project 1,469 7,000 (2,107) - - 6,362
Outreach Social
Enterprise 17,445 32,628 (13,678) - - 36,395
Restricted Fixed
Assets 175,361 - (27,102) 25,928 - 174,187
CE Short Breaks 2,975 25,000 (14,178) - - 13,797
Elworth Butterfly
Group 2,535 - (290) - - 2,245
FSW South
(Steve Morgan) - 26,857 (24,741) - - 2,116
RF Sustainability
Project 38,144 84,933 (85,049) - - 38,028
Volunteer Project 27,402 124,201 (92,228) (30,000) - 29,375
FSW North (inc
Swans) 9,001 - (1,243) - - 7,758
Lift project - 5,400 - - - 5,400
Alex Roberts
Miller Foundation - 2,500 (277) (1,170) - 1,053
Relax Kids 16,145 - (7,176) - - 8,969
Early Bird
Training 2,797 - - - - 2,797
Holiday Cook 1,487 1,487
Carer
Engagement 9,026 (2,320) 10,000 16,706
CCF 16-25 10,000 10,000
CCF Com &
Wellbeing 14,040 (80) 13,960
CCG Baby & you 8,708 (4066) 4,642
CCG Hospital
Project 13,133 (16,775) (3,642)
Training
workshop 720 (360) 360
Warm places 250 250
Early help Crisis 29,473 (12,730) 16,743
Crewe Butterfly
group 1,300 (393) 907
Boiler & Utilities 12,607 (7,767) 4,840
Wish List 2021 13,522 - - (13,522) - -
Thriving Families
Office 12,406 - - (12,406) - -
Be Confident 5,780 11,032 (6,822) - - 9,990
David Family Sat
Socials 2,000 (17) 1,983
WO Street CF 3,600 3,600
SEN Triage
Admin 9,496 (9,770) 274
Befriending 2021 4,670 (2,411) 2,259
Comms 5,384 - (897) (4,487) - -

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

22 Restricted funds

(Continued)

Early Help
Sensory Fund
Georgia Leigh
Ogden
Foundation		 18,516
3,000
376,561		 -
(8,488)
-
(600)
415,382
(341,565)		 (10,028)
-
(35,411)		 -
-
-		 -
2,400
414,967

23 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 March Incoming Resources Transfers At 29 February Transfers At 29 February
2023 resources expended 2024
£ £ £ £ £
General 36,515 112,376 (55,939) (72,415) 20,537
Designated fund - support costs - - (15,721) 29,033 13,312
Designated fund - running costs - - (19,309) 27,694 8,385
Designated fund - Cafe 48,433 39,047 (43,565) (30,000) 13,915
Designated fund - Centre Wages - - (2,265) 51,835 49,570
Designated fund - SEND Team - - 3,689 5,258 8,947
Designated fund - marketing &
fundraising - - - 35,000 35,000
Designated fund - Sensory
Resource - - - 275 275
Designated fund - Congleton
SEND - - - 2,259 2,259
84,948 151,423 (133,110) 48,939 152,200
Previous year: At 1 March Incoming Resources Transfers At 28 February
2022 resources expended 2023
£ £ £ £ £
General 38,424 50,019 (22,992) (28,936) 36,515
Designated fund - support costs - - (11,154) 11,154 -
Designated fund - running costs - - (22,098) 22,098 -
Designated fund - Cafe - 21,722 (4,384) 31,095 48,433
38,424 71,741 (60,628) 35,411 84,948

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

24 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 29 February 2024:
Tangible assets 182,814 162,555 345,369
Current assets/(liabilities) 138,395 115,259 253,654
Long term liabilities (169,009) - (169,009)
152,200 277,814 430,014
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 28 February 2023:
Tangible assets 378,014 (732) 377,282
Current assets/(liabilities) (122,458) 415,699 293,241
Long term liabilities (170,608) - (170,608)
84,948 414,967 499,915

25 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).