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← Ruby's Fund

2025-02-28-accounts

Charity registration number 1152148 (England and Wales)

Company registration number 08456065

RUBY'S FUND

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

RUBY'S FUND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A J Swindells
Mr M T Lewis
Mr J C Stewart
Mr A M Pear
Ms C Braniff
Mrs D J Brown (Appointed 8 May 2024)
Secretary Mrs A J Parr
Charity number (England and Wales) 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 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12 - 28

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 28 FEBRUARY 2025

The trustees present their annual report and financial statements for the year ended 28 February 2025.

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, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

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 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 area, community café, sensory garden, games room, therapy and sensory resource 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.

Partnership working is important to us at Ruby’s to give our families the best outcomes possible. Last year we delivered 42 partnership sessions with key organisations such as NHS Specialist SEND Practitioners and Speech and Language services, CEIAS, Congleton Town Council, Congleton Mayor, Smile Group, Caudwell Children, Action for Children and Cheshire East Council including the family hubs and young carers team.

Total: 42 partnership sessions with 536+ attendances

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

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

  1. accountable

  2. inclusive

  3. 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 (2021-2025) – data since the introduction of our CRM system Charitylog

Total Registrations since 2021:

Registrations in 2024-25:

Our services:

We ran a varied timetable of sessions, activities, and workshops from March 2024 to February 2025 including:

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

Our impact:

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

SEND Outreach support (also see partnership working)

Centre data

In 2024-25 the team at Ruby’s Sensory Centre has welcomed: Community sessions:

Total: 22,424 attendees over 710 sessions

Other Sessions:

Volunteering at the centre

Total Visits to the centre: 25,056

How our services supported SEND children and their families The Sensory Resource Library:

The Cost-of-living project:

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

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.

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

The income for the year ended 28th February 2025 was £420,566 (2024 £326,100) with expenses totalling £375,654 (£396,001 2024). The total funds as at 28th February 2025 were £119,479 unrestricted (£152,200 2024) and £355,447 (£277,814 2024).

Reserves policy

During the last year the Directors reviewed the average costs in detail. The monthly expenditure has been monitored at £18,637. The reserves are currently set at £55,000 and are reviewed annually. The unrestricted funds at the year end total £119,479.

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 2025, there were 3 members.

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

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. 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.

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 up to 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.

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

Other matters

Staff and volunteers

Ruby's Fund has the following members of staff: - Charity Leader (FT) - Finance Officer (PT) - Lead SEND Worker (PT) - SEND Workers x 3 (PT) - Short Breaks Co-ordinator (PT) - Short Breaks session workers x 3 (PT) - Café Supervisor (FT) - Café assistants x 2 (PT) Volunteer data • One volunteer recruitment day • 163 hours café by 3 volunteers • 200 hours on reception by 2 volunteers • 96 hours by 35 volunteers – Flourish Fund • 120 hours by 2 SEND session volunteers • 85 hours by 6 fundraising volunteers • 244 hours Trustee hours by 7 volunteers Total: 908 hours by 55 volunteers

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, 12 Castle Street, Macclesfield, Cheshire SK11 6AF

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

Reflections on the year from Alison Parr

This year has brought its fair share of challenges, but as always, the Ruby’s Fund team has met them with professionalism, resilience, and a deep sense of commitment. Like many organisations across the third sector, we have faced a reduction in income, which prompted a necessary review of our services and delivery model.

In true Ruby’s spirit, the team responded with positivity and creativity, ensuring that the families we support continued to receive the high-quality, compassionate care they know and expect from us. We were particularly proud to support three team members in starting their apprenticeships, taking on roles in business administration and children and families – a valuable investment in both their futures and the future of Ruby’s.

Thanks to grant funding, we were able to replace our mobile hoist with a ceiling-mounted tracking hoist in our changing facilities. This vital upgrade has significantly improved accessibility and dignity for those using our services.

This year also saw the continued development of our fundraising strategy, with a growing emphasis on events and community engagement. We were delighted to host our third Summer Lunch at The Lion & Swan, and later in the year, the team came together to deliver a magical Winter Walk in partnership with Congleton Mayor Kay Wesley at Astbury Mere – a true highlight of our calendar.

Corporate supporters have played a huge role this year. We were incredibly grateful to welcome 35 volunteers for the Jumbo Day of Play, during which they gave the centre a top-to-bottom refresh. Reliance Medical and Pear Hospitality also went the extra mile by organising a charity football match at the bet365 Stadium in support of Ruby’s.

Reflecting on the past year, it’s difficult to choose a single favourite moment – there have been so many heart-warming and memorable experiences. If you haven’t already, I encourage you to scroll through our social media pages. They serve as a vibrant, real-time diary of the joy, progress, and community spirit that defines life at Ruby’s.

Finally, I want to express my heartfelt thanks to the incredible children, young people, and families we are privileged to support. The SEND journey is often complex and challenging, but we walk alongside you through every high and low. It is our honour to be part of your lives, and we remain committed to being a place of hope, support, and inclusion for all.

Chair of Trustees – Andrew Pear

Since 2013, Ruby’s Fund has been a cornerstone of support for children with Special Educational Needs and Disabilities (SEND) and their families across Cheshire East. This is an achievement worth celebrating, and one that deserves thoughtful reflection. Over the years, Ruby’s has offered far more than just a space for play or respite, it has been a lifeline for countless families navigating the complexities of the SEND journey.

The impact of Ruby’s Fund is clear: from creating safe and inclusive environments where children can access social and recreational opportunities, to empowering families with the guidance and support they need. These outcomes are the result of a passionate and dedicated team, and on behalf of the Board of Trustees, I extend my sincere thanks to every staff member and volunteer whose commitment makes this possible.

In 2024–2025, we continued to listen carefully to the voices of the children, young people, and families we serve. Their feedback has been central to shaping our work, and it informed the Board’s review of progress against our five-year strategic plan. Now two years into that plan, I’m proud to report that we are making meaningful progress across all strategic areas, keeping us focused on our long-term goals while remaining flexible to emerging needs.

Like many in the sector, Ruby’s has not been immune to the effects of the ongoing cost-of-living crisis. Reductions in income and rising operational costs have added pressure to our service delivery. Yet the Ruby’s team has responded with resilience and creativity, adapting our model while maintaining the high-quality support our families rely on. The result: more than 25,000 visits to the centre over the past year, a remarkable figure that translates to thousands of moments of joy, comfort, and connection for families across Cheshire East.

We are deeply grateful to the local community, partner organisations, funders, and businesses whose generosity continues to sustain our work. Your time, donations, and unwavering encouragement enable us to do what we do. Your support is truly valued beyond measure.

As we look ahead, we do so with confidence, purpose, and an unshakable belief in our mission. Ruby’s remains committed to ensuring that every child and family who walks through our doors feels supported, seen, and celebrated.

RUBY'S FUND

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

The trustees report was approved by the Board of Trustees.

Mr A M Pear Trustee

23 September 2025

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 28 February 2025.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 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 23 September 2025

RUBY'S FUND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
73,376
252,882
Charitable activities
4
81,029
10
Other trading activities
5
12,551
-
Investments
6
718
-
Total income
167,674
252,892
Expenditure on:
Raising funds
7
11,830
9,291
Charitable activities
8
223,329
131,204
Other expenditure
13
-
-
Total expenditure
235,159
140,495
Net income/(expenditure)
(67,485)
112,397
Transfers between funds
34,764
(34,764)
Net movement in funds
10
(32,721)
77,633
Reconciliation of funds:
Fund balances at 1 March 2024
152,200
277,814
Fund balances at 28 February
2025
119,479
355,447		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
326,258
68,738
173,657
81,039
70,690
1,020
12,551
11,715
-
718
280
-
420,566
151,423
174,677
21,121
12,179
17,303
354,533
120,809
245,588
-
122
-
375,654
133,110
262,891
44,912
18,313
(88,214)
-
48,939
(48,939)
44,912
67,252
(137,153)
430,014
84,948
414,967
474,926
152,200
277,814		 Total
2024
£
242,395
71,710
11,715
280
326,100
29,482
366,397
122
396,001
(69,901)
-
(69,901)
499,915
430,014

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 28 FEBRUARY 2025

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		 2025
£
£
333,049
1,003
23,619
302,347
326,969
(19,529)
307,440
640,489
(165,563)
474,926
355,447
119,479
474,926		 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

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 28 February 2025.

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 23 September 2025

Mr A M Pear

Trustee

Company registration number 08456065 (England and Wales)

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

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. 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.

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

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 Freehold land not depreciated, Freehold buildings 2% straight line
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 28 FEBRUARY 2025

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 28 FEBRUARY 2025

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
69,126
51,513
Grants
4,250
201,369
Other
-
-
73,376
252,882
Grants
Cheshire East Council
-
9,502
Bennett Family Charity
400
-
The Iron Bridge Trust
2,000
-
The National Lottery
Community Fund -
Reaching
Communities/Partnerships
-
-
Steve Morgan Foundation
-
5,750
Axis Foundation
-
4,965
Baily Thomas
-
15,000
CEC Flourish Fund
-
9,947
NHS Cheshire CCG
-
-
Children in Need
-
14,788
Douglas Arter Foundation
-
500
Hedley Foundation
-
4,000
Lift Project
-
50,000
Rylance & Smith
-
1,000
The Grace Trust
-
1,800
The Casey Trust
-
1,500
The N Smith Charitable
Settlement
750
-
Culra Charitable Trust
500
-
The National Lottery
Community Fund -
Reaching
Communities/Partnerships
-
49,458
The Truemark trust
-
7,000
Wain Foundation
-
6,000
CE Short Breaks
-
15,794
The Alex Roberts-Miller
Foundation
-
2,500
Marsh Charitable Trust
600
-
Bentley
-
1,865
St James Place
-
4,250
201,369		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
120,639
68,199
2,420
205,619
-
171,237
-
539
-
326,258
68,738
173,657
9,502
-
29,114
400
-
-
2,000
-
-
-
-
84,634
5,750
-
23,750
4,965
-
-
15,000
-
-
9,947
-
-
-
-
2,251
14,788
-
-
500
-
-
4,000
-
-
50,000
-
-
1,000
-
-
1,800
-
-
1,500
-
-
750
-
-
500
-
-
49,458
-
-
7,000
-
-
6,000
-
-
15,794
-
-
2,500
-
-
600
-
-
1,865
-
21,670
-
-
9,818
205,619
-
171,237		 Total
2024
£
70,619
171,237
539
242,395
29,114
-
-
84,634
23,750
-
-
-
2,251
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
21,670
9,818
171,237

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Shop income
Income
2,031
-
Cafe Income
Income
52,387
-
Room hire & parties
Income
12,828
-
Admissions
Income
11,642
10
Other income
Income
2,141
-
81,029
10		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
2,031
2,363
-
52,387
39,047
-
12,828
13,835
-
11,652
12,514
-
2,141
2,931
1,020
81,039
70,690
1,020		 Total
2024
£
2,363
39,047
13,835
12,514
3,951
71,710

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 12,551 11,715

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 718 280

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

7 Expenditure on raising funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and publicity
Advertising
2,187
1,140
Other fundraising costs
7,671
2,235
Staff costs
1,972
5,916
11,830
9,291		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
3,327
1,866
-
9,906
10,313
2,565
7,888
-
14,738
21,121
12,179
17,303		 Total
2024
£
1,866
12,878
14,738
29,482

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

8 Expenditure on charitable activities

Cafe costs Other income General costs
2025
2025
2025
£
£
£
Direct costs
Staff costs
45,419
280
149,192
Depreciation and impairment
60
-
21,391
Light & heat
-
-
7,637
Telephone
-
-
3,805
Rent, rates & water
-
-
2,163
Insurance
-
-
11,312
Postage and stationery
158
-
1,008
Motor & travel
-
-
6,104
Craft & play equipment
-
-
219
Advertising & promotion
-
-
869
Repairs & cleaning
611
-
14,013
Training
180
-
16,909
IT Software, consumables & website
949
-
8,026
Room and equipment hire
4,603
-
126
Purchases & other equipment
23,175
-
5,255
Subscriptions
-
-
3,278
Sundries
50
-
2,768
75,205
280
254,075
Share of support and governance costs (see note 9)
Support
-
-
18,606
Governance
-
-
6,367
75,205
280
279,048
Analysis by fund		 Total
Cafe costs Other income General costs
2025
2024
2024
2024
£
£
£
£
194,891
17,377
2,758
170,694
21,451
5
-
32,726
7,637
-
-
8,230
3,805
-
-
3,336
2,163
-
-
1,550
11,312
-
-
11,199
1,166
57
-
818
6,104
-
70
2,940
219
-
-
1,080
869
60
-
616
14,624
1,095
-
15,540
17,089
276
-
6,596
8,975
1,862
-
9,212
4,729
4,603
-
2,526
28,430
17,657
-
11,298
3,278
-
-
2,260
2,818
137
-
2,096
329,560
43,129
2,828
282,717
18,606
-
-
19,477
6,367
-
-
18,246
354,533
43,129
2,828
320,440		 Total
2024
£
190,829
32,731
8,230
3,336
1,550
11,199
875
3,010
1,080
676
16,635
6,872
11,074
7,129
28,955
2,260
2,233
328,674
19,477
18,246
366,397

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

8 Expenditure on charitable activities

Expenditure on charitable activities
Unrestricted funds
Restricted funds		 75,205
-
75,205		 280
-
280		 147,844
131,204
279,048		 223,329
131,204
354,533		 41,610
1,519
43,129		 2,828
-
2,828		 (Continued)
76,371
120,809
244,069
245,588
320,440
366,397		 (Continued)
76,371
120,809
244,069
245,588
320,440
366,397
366,397

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

9 Support costs allocated to activities

Shop costs
2025
£
Bank charges
3,522
Mortgage interest
15,084
Governance
6,367
24,973
2025
Governance costs comprise:
£
Audit fees
2,750
Accountancy
2,115
Legal and professional
1,502
6,367
10
Net movement in funds
2025
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2,750
Depreciation of owned tangible fixed assets
21,451
Loss on disposal of tangible fixed assets
-		 Total
2024
£
4,575
14,903
18,246
37,724
2024
£
2,220
13,103
2,923
18,246
2024
£
2,220
32,731
122

11 Trustees

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

There were no expenses reimbursed to trustees in the year (2024 £0).

12 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
13 21

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

12
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
196,269
198,174
3,300
4,494
3,210
2,899
202,779
205,567		 (Continued)
2025
2024
£
£
196,269
198,174
3,300
4,494
3,210
2,899
202,779
205,567
205,567

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

Remuneration of key management personnel

The remuneration of key management personnel was £79,236 (2024 £61,122).

13 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net loss on disposal of tangible fixed assets - 122

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 28 FEBRUARY 2025

15 Tangible fixed assets

Freehold land
and buildings
Property
improvements
Plant and
equipment
Fixtures and
fittings
Computers Play equipment
£
£
£
£
£
£
Cost
At 1 March 2024
295,000
85,621
53,073
15,060
21,627
100,746
Additions
-
-
4,965
-
3,089
1,302
At 28 February 2025
295,000
85,621
58,038
15,060
24,716
102,048
Depreciation and impairment
At 1 March 2024
15,733
70,794
36,514
11,702
17,403
73,837
Depreciation charged in the year
5,900
309
3,793
1,267
3,551
6,631
At 28 February 2025
21,633
71,103
40,307
12,969
20,954
80,468
Carrying amount
At 28 February 2025
273,367
14,518
17,731
2,091
3,762
21,580
At 29 February 2024
279,267
14,827
16,785
3,357
4,224
26,909		 Total
£
571,127
9,356
580,483
225,983
21,451
247,434
333,049
345,369

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

16 Stocks
2025 2024
£ £
Finished goods and goods for resale 1,003 1,150
17 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 4,428 942
Other debtors 5,775 599
Prepayments and accrued income 13,416 13,430
23,619 14,971
18 Loans and overdrafts
2025 2024
£ £
Other loans 169,607 172,155
Payable within one year 4,044 3,146
Payable after one year 165,563 169,009
Amounts included above which fall due after five years:
Payable by instalments (145,006) (156,425)

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		 2025
£
4,044
2,809
6,672
731
5,273
19,529		 2024
£
3,146
1,813
1,520
571
5,956
13,006

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

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		 2025
£
165,563
2025
£
3,210		 2024
£
169,009
2024
£
2,899

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 28 February
2024 resources expended losses 2025
£ £ £ £ £ £
Siblings Project 7,712 495 (1,508) (1,398) - 5,301
The Alex
Roberts-Miller
Fundation - 2,500 - (2,500) - -
Restricted Fixed
Assets 162,556 - (10,539) - - 152,017
CE Short Breaks 23,327 15,794 (3,686) 259 - 35,694
Elworth Butterfly
Group 2,228 - - (2,228) - -
FSW South
(Steve Morgan) 3,855 5,750 (6,731) (2,874) - -
The National
Lottery
Community Fund
- Reaching
Communities/Part
nerships 36,974 - (35,893) (1,081) - -
Lift Project 4,938 (1,200) - - 3,738
Lyons Trust - Lift
Project - 50,000 - - - 50,000
In memory of
James Manning - 37,278 - - - 37,278
St James Place 8,639 - (5,897) (2,545) - 197
Bentley 19,125 1,865 (16,831) (3,885) - 274
Cheshire East
Cost of Living 8,460 - (502) (7,372) - 586

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

22 Restricted funds

Restricted funds (Continued)
The National
Lottery
Community Fund
- Reaching
Communities/Part
nerships - 49,458 (29,164) (2,777) - 17,517
Baily Thomas - 15,000 (9,657) - - 5,343
Children In Need - 14,788 (12,714) (1,158) - 916
Axis Foundation - 4,965 (662) (4,303) - -
With Love Steph - 3,650 (110) - - 3,540
Cheshire East
Council Flourish
Fund - 9,947 (2,789) - - 7,158
Cost of Living
2025 - 9,502 (11) (1,277) - 8,214
Be Confident - - (116) 116 - -
Carer
Engagement 2022 - - (116) 116 - -
Hedley
Foundation - 4,000 (25) - - 3,975
The Robert
McAlpine
Foundation - 5,000 (956) - - 4,044
The Grace Trust - 1,800 (345) (900) - 555
The Geoff and
Fiona Squire
Foundation - 1,500 (543) (957) - -
Douglas Arter
Foundation - 500 (500) - - -
Rylance and
Smith Foundation - 1,000 - - - 1,000
The Truemark
Trust - 7,000 - - - 7,000
Wain Foundation - 6,000 - - - 6,000
The Casey Trust - 1,500 - - - 1,500
Restricted
donation - 3,600 - - - 3,600
277,814 252,892 (140,495) (34,764) 355,447
Previous year: 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

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

22 Restricted funds (Continued)
FSW South
(Steve Morgan) 2,116 23,750 (22,011) - - 3,855
The National
Lottery
Community Fund
- Reaching
Communities/Part
nerships 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
The 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) - -
CCF Comm &
Wellbeing 13,960 - (14,003) 43 - -
CCG Baby & you 4,642 792 (5,434) - -
CCG Hospital (3,642) 1,459 2,183 - -
Training
workshop 360 - (660) 300 - -
Warm Places 250 - (250) - -
Early help Crisis 16,743 - (7,225) (9,518) - -
Crewe Butterfly
Group 907 - (63) (844) - -
Boiler & Utilities 4,840 - (4,840) - -
Be Confident 9,990 - (10,107) 117 - -
David Family Sat
Socials 1,983 - (1,983) - - -
WO Street CF 3,600 - (3,600) - - -
Carol Cross
Sensory Garden - 100 - (100) - -
Julia Rausing
Trust - - (20,000) 20,000 - -
Asda Foundation - 615 (615) - - -
Fence Club - 500 (500) - - -
St James Place - 9,818 (1,179) - - 8,639
Bentley - 21,670 (3,388) 843 - 19,125
Cheshire East
Cost of Living - 9,518 (1,058) - - 8,460
Georgia Leigh
Ogden
Foundation 2,400 - (2,125) (275) - -
Befriending 2,259 - - (2,259) - -

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

22 Restricted funds

(Continued)

----- Start of picture text -----
|||||| |---|---|---|---|---| |-| |414,967|174,677|(262,891)|(48,939)|277,814|

----- End of picture text -----

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.

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |At 1 March|Incoming|Resources|Transfers At 28 February| |2024|resources|expended|2025| |£|£|£|£|£| |General|20,537|96,049|(42,700)|(31,437)|42,449| |-| |Designated fund - support costs|13,312|(22,321)|16,077|7,068| |Designated fund - running costs|8,385|12,261|(44,397)|33,588|9,837| |Designated fund - Cafe|13,915|54,387|(75,046)|8,114|1,370| |-| |Designated fund - Centre Wages|49,570|(38,364)|6,470|17,676| |Designated fund - SEND Team|8,947|1,000|(6,642)|2,969|6,274| |Designated fund - marketing &| |-|-| |fundraising|35,000|(4,806)|30,194| |Designated fund - Sensory| |Resource|275|-|(24)|-|251| |Designated fund - Congleton| |SEND|2,259|3,977|(859)|(1,017)|4,360| |152,200|167,674|(235,159)|34,764|119,479| |Previous year:|At 1 March|Incoming|Resources|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|

----- End of picture text -----

RUBY'S FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

24 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 28 February 2025:
Tangible assets 181,032 152,017 333,049
Current assets/(liabilities) 104,010 203,430 307,440
Long term liabilities (165,563) - (165,563)
119,479 355,447 474,926
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

25 Related party transactions

Transactions with related parties

During the year there were no disclosable related party transactions (2024 - none).