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
- 1 -

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.

• 2 Spotlight sessions online with 10 attendances

• 1 Winter Walk with the Mayor with 40 attendees

• 2 Citizens Advice Cost of Living Drop ins with 20 attendances

• 21 SEND Health Visitor Drop ins with 84 attendances

• 12 Smile Group for peri-natal mental health support with 360 attendances

• 1 event day at Caudwell Children (attendance 100’s)

• 1 event day with Action for Children (attendance 100’s)

• 2 training sessions with CEIAS with 22 attendances

Total: 42 partnership sessions with 536+ attendances

RUBY'S FUND
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
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 (2021-202 5) – data since the introduction of our CRM system Charitylog

Total Registrations since 2021:

• 998 SEND Children

• 1 324 Parent Carers

• 408 Siblings

Registrations in 202 4-25:

• 163 SEND Children

• 146 Parent Carers

• 107 Siblings

Our services:

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

• Short Breaks for children with emerging or diagnosed needs aged 0-8 years

• Siblings Wellbeing & Social Club is a monthly group to provide peer support, reduce social isolation and to provide a young carer break for siblings of children with SEND aged 5-15yrs.

• Parent Carer Lunch Club are in person peer support sessions facilitated by Ruby’s SEND workers

• Saturday SEND Family Social, a monthly peer support session, facilitated by Ruby’s SEND workers for families with children with SEND

• Teatime Club is an afterschool term time sessions for SEND families

• Spotlight sessions are ad hoc online sessions on various topics to provide information to parent carers with an opportunity for questions and answers

• The sensory resource library was developed for families to borrow a sensory item before committing to buy an item without knowing if it is suitable for their child's need.

• Outreach sessions facilitated by Ruby’s SEND workers including the sensory bus

• SEND holiday sessions including cost of living support

• 16-25 SEND Volunteer project offering volunteering opportunities for young people with SEND

• Ruby’s SEND Liaison Project funded by Bentley

RUBY'S FUND
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -

Our impact:

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

• Short Breaks – commissioned by Cheshire East Council funded 57 sessions delivering 186 short breaks

• Short Breaks - grant funded by St. James Place funded 36 sessions delivering 108 short breaks

• SEND Wednesday – had 496 attendances over 24 sessions

• Saturday Family Social – had 342 attendances over 10 sessions

• SEND Holiday Lunch Club – had 161 attendances over 6 sessions

• SEND Holiday Disco - had 12 attendees over 1 session

• Teatime Club – had 625 attendances over 32 sessions

Total: 1930 attendances over 166 SEND sess i ons

SEND Outreach support (also see partnership working)

• SEND Paddling Pool sessions – had 171 attendances over 6 sessions

• Ruby’s SEND Liaison Project grant funded by Bentley had 556 attendees over 129 sessions

Total: 727 attendances over 135 outreach sessions

Centre data

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

Community sessions:

• 8613 visits to its community café open play sessions over 156 sessions

• 1173 attendances to the sensory room in 326 sessions

• 9600 visits to sessions held in our Siblings room over 120 sessions

• 198 Lads training group attendances over 35 sessions

• 1670 attendances to Little Ruby’s over 47 sessions

• 1170 attendees over 26 parties

Total: 22,424 attendees over 710 sessions

Other Sessions:

• 84 attendees over 10 siblings sessions

• 45 attendees over 3 SEND school sessions

• 180 attendees over 4 SEND parties

• 393 attendees over 42 sensory room sessions

Total: 702 attendees over 59 sessions

Volunteering at the centre

• 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

Total: 579 volunteer hours by 42 volunteers over 42 visits

Total Visits to the centre: 25,056

How our services supported SEND children and their families

The Sensory Resource Library:

• was used in 323 sessions and one to one appointments

• 2272 items were used at sessions and appointments

• 395 items were borrowed to try at home or school

The Cost-of-living project:

• Issued 80 pink cards to support 80 parent carers, 74 SEND children and 53 siblings access a warm place with a hot meal during the school holidays.

• Ruby’s Swap Stop received 837 items for those in need to take as they required

• Ruby’s nearly new sale rail saw 625 purchases of essential clothing and shoes at low cost.

RUBY'S FUND
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
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:

• Develop new innovative income streams

• Continue to work closely with partners to identify and develop family centred support

• Launch fundraising initiatives to support us to pay off our mortgage on the building

• Continue to address the usual core funding deficit by exploring diverse sources

• Look to develop partnership working with other organisations and professionals

• Secure multiyear funding for staff to ensure stability and longevity of the service

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 £1 8,637. The reserves are currently set at £5 5,000 and are reviewed annually. The unrestricted funds at the year end total £119,479.

Plans for future periods

FUTURE PLANS

• Continued implementation of our strategic business plan 2023-2028.

• Implementation of our marketing and communications strategy.

• Look for longer term ambitions for the organisation.

• Implement our fund-raising strategy.

• Review the risk register annually or as required

• Install the lift after securing grant funding

• Grow the reach and reputation of Ruby's Fund as a trusted provider of support services for families accords Cheshire East.

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 202 5, there were 3 members.

RUBY'S FUND
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 5 -

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:

• Andrew Pear Chairperson

• John Stewart Treasurer

• Matthew Lewis

• Emma Farr (Resigned 17th July 2025)

• Adrian Swindells

• Carol Braniff

• Dawn Brown (Appointed 8th May 2024)

• Alison Parr Company Secretary (non-voting)

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
- 6 -
Other matters

Staff and volunteers

Ruby's Fund has the following members of staff:

- Charity Leader (F T)

- 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:

• CVSCE - Community & Voluntary Services Cheshire East

• East Cheshire Chamber of Commerce

• NVCO

• Information Commissioners Office

• Fundraising Regulator

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company n ame & number - Ruby's Fund 08456065 (England and Wales)

Registered Charity name & number - Ruby's Fund 1 152148

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
- 7 -

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
- 8 -

The trustees r eport 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
- 9 -

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:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 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
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
73,376
252,882
326,258
68,738
173,657
242,395
Charitable activities
4
81,029
10
81,039
70,690
1,020
71,710
Other trading activities
5
12,551
-
12,551
11,715
-
11,715
Investments
6
718
-
718
280
-
280
Total income
167,674
252,892
420,566
151,423
174,677
326,100
Expenditure on:
Raising funds
7
11,830
9,291
21,121
12,179
17,303
29,482
Charitable activities
8
223,329
131,204
354,533
120,809
245,588
366,397
Other expenditure
13
-
-
-
122
-
122
Total expenditure
235,159
140,495
375,654
133,110
262,891
396,001
Net income/(expenditure)
(67,485)
112,397
44,912
18,313
(88,214)
(69,901)
Transfers between funds
34,764
(34,764)
-
48,939
(48,939)
-
Net movement in funds
10
(32,721)
77,633
44,912
67,252
(137,153)
(69,901)
Reconciliation of funds:
Fund balances at 1 March 2024
152,200
277,814
430,014
84,948
414,967
499,915
Fund balances at 28 February 2025
119,479
355,447
474,926
152,200
277,814
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
28 February 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
15
333,049
345,369
Current assets
Stocks
16
1,003
1,150
Debtors
17
23,619
14,971
Cash at bank and in hand
302,347
250,539
326,969
266,660
Creditors: amounts falling due within one year
19
(19,529)
(13,006)
Net current assets
307,440
253,654
Total assets less current liabilities
640,489
599,023
Creditors: amounts falling due after more than one year
20
(165,563)
(169,009)
Net assets
474,926
430,014
The funds of the charity
Restricted income funds
22
355,447
277,814
Unrestricted funds
119,479
152,200
474,926
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
- 12 -
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 a mounts 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)
- 13 -
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)
- 14 -
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 p aymen ts 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
- 15 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
69,126
51,513
120,639
68,199
2,420
70,619
Grants
4,250
201,369
205,619
-
171,237
171,237
Other
-
-
-
539
-
539
73,376
252,882
326,258
68,738
173,657
242,395
Grants
Cheshire East Council
-
9,502
9,502
-
29,114
29,114
Bennett Family Charity
400
-
400
-
-
-
The Iron Bridge Trust
2,000
-
2,000
-
-
-
The National Lottery Community Fund - Reaching Communities/Partnerships
-
-
-
-
84,634
84,634
Steve Morgan Foundation
-
5,750
5,750
-
23,750
23,750
Axis Foundation
-
4,965
4,965
-
-
-
Baily Thomas
-
15,000
15,000
-
-
-
CEC Flourish Fund
-
9,947
9,947
-
-
-
NHS Cheshire CCG
-
-
-
-
2,251
2,251
Children in Need
-
14,788
14,788
-
-
-
Douglas Arter Foundation
-
500
500
-
-
-
Hedley Foundation
-
4,000
4,000
-
-
-
Lift Project
-
50,000
50,000
-
-
-
Rylance & Smith
-
1,000
1,000
-
-
-
The Grace Trust
-
1,800
1,800
-
-
-
The Casey Trust
-
1,500
1,500
-
-
-
The N Smith Charitable Settlement
750
-
750
-
-
-
Culra Charitable Trust
500
-
500
-
-
-
The National Lottery Community Fund - Reaching Communities/Partnerships
-
49,458
49,458
-
-
-
The Truemark trust
-
7,000
7,000
-
-
-
Wain Foundation
-
6,000
6,000
-
-
-
CE Short Breaks
-
15,794
15,794
-
-
-
The Alex Roberts-Miller Foundation
-
2,500
2,500
-
-
-
Marsh Charitable Trust
600
-
600
-
-
-
Bentley
-
1,865
1,865
-
21,670
21,670
St James Place
-
-
-
9,818
9,818
4,250
201,369
205,619
-
171,237
171,237
RUBY'S FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 16 -
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Shop income
Income
2,031
-
2,031
2,363
-
2,363
Cafe Income
Income
52,387
-
52,387
39,047
-
39,047
Room hire & parties
Income
12,828
-
12,828
13,835
-
13,835
Admissions
Income
11,642
10
11,652
12,514
-
12,514
Other income
Income
2,141
-
2,141
2,931
1,020
3,951
81,029
10
81,039
70,690
1,020
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
- 17 -
7
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fundraising and publicity
Advertising
2,187
1,140
3,327
1,866
-
1,866
Other fundraising costs
7,671
2,235
9,906
10,313
2,565
12,878
Staff costs
1,972
5,916
7,888
-
14,738
14,738
11,830
9,291
21,121
12,179
17,303
29,482
RUBY'S FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 18 -
8
Expenditure on charitable activities
Cafe costs
Other income
General costs
Total
Cafe costs
Other income
General costs
Total
2025
2025
2025
2025
2024
2024
2024
2024
£
£
£
£
£
£
£
£
Direct costs
Staff costs
45,419
280
149,192
194,891
17,377
2,758
170,694
190,829
Depreciation and impairment
60
-
21,391
21,451
5
-
32,726
32,731
Light & heat
-
-
7,637
7,637
-
-
8,230
8,230
Telephone
-
-
3,805
3,805
-
-
3,336
3,336
Rent, rates & water
-
-
2,163
2,163
-
-
1,550
1,550
Insurance
-
-
11,312
11,312
-
-
11,199
11,199
Postage and stationery
158
-
1,008
1,166
57
-
818
875
Motor & travel
-
-
6,104
6,104
-
70
2,940
3,010
Craft & play equipment
-
-
219
219
-
-
1,080
1,080
Advertising & promotion
-
-
869
869
60
-
616
676
Repairs & cleaning
611
-
14,013
14,624
1,095
-
15,540
16,635
Training
180
-
16,909
17,089
276
-
6,596
6,872
IT Software, consumables & website
949
-
8,026
8,975
1,862
-
9,212
11,074
Room and equipment hire
4,603
-
126
4,729
4,603
-
2,526
7,129
Purchases & other equipment
23,175
-
5,255
28,430
17,657
-
11,298
28,955
Subscriptions
-
-
3,278
3,278
-
-
2,260
2,260
Sundries
50
-
2,768
2,818
137
-
2,096
2,233
75,205
280
254,075
329,560
43,129
2,828
282,717
328,674
Share of support and governance costs (see note 9)
Support
-
-
18,606
18,606
-
-
19,477
19,477
Governance
-
-
6,367
6,367
-
-
18,246
18,246
75,205
280
279,048
354,533
43,129
2,828
320,440
366,397
Analysis by fund
RUBY'S FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
8
Expenditure on charitable activities
(Continued)
- 19 -
Unrestricted funds
75,205
280
147,844
223,329
41,610
2,828
76,371
120,809
Restricted funds
-
-
131,204
131,204
1,519
-
244,069
245,588
75,205
280
279,048
354,533
43,129
2,828
320,440
366,397
RUBY'S FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 20 -
9
Support costs allocated to activities
Shop costs
Total
2025
2024
£
£
Bank charges
3,522
4,575
Mortgage interest
15,084
14,903
Governance
6,367
18,246
24,973
37,724
2025
2024
Governance costs comprise:
£
£
Audit fees
2,750
2,220
Accountancy
2,115
13,103
Legal and professional
1,502
2,923
6,367
18,246

10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2,750
2,220
Depreciation of owned tangible fixed assets
21,451
32,731
Loss on disposal of tangible fixed assets
-
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
(Continued)
- 21 -
Employment costs
2025
2024
£
£
Wages and salaries
196,269
198,174
Social security costs
3,300
4,494
Other pension costs
3,210
2,899
202,779
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 tax ation 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
(Continued)
- 22 -
15
Tangible fixed assets
Freehold land and buildings
Property improvements
Plant and equipment
Fixtures and fittings
Computers
Play equipment
Total
£
£
£
£
£
£
£
Cost
At 1 March 2024
295,000
85,621
53,073
15,060
21,627
100,746
571,127
Additions
-
-
4,965
-
3,089
1,302
9,356
At 28 February 2025
295,000
85,621
58,038
15,060
24,716
102,048
580,483
Depreciation and impairment
At 1 March 2024
15,733
70,794
36,514
11,702
17,403
73,837
225,983
Depreciation charged in the year
5,900
309
3,793
1,267
3,551
6,631
21,451
At 28 February 2025
21,633
71,103
40,307
12,969
20,954
80,468
247,434
Carrying amount
At 28 February 2025
273,367
14,518
17,731
2,091
3,762
21,580
333,049
At 29 February 2024
279,267
14,827
16,785
3,357
4,224
26,909
345,369
RUBY'S FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 23 -
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
2025
2024
£
£
Borrowings
4,044
3,146
Other taxation and social security
2,809
1,813
Trade creditors
6,672
1,520
Other creditors
731
571
Accruals and deferred income
5,273
5,956
19,529
13,006
RUBY'S FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 24 -
20
Creditors: amounts falling due after more than one year
2025
2024
£
£
Borrowings
165,563
169,009
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,210
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 compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 March 2024
Incoming resources
Resources expended
Transfers
Gains and losses
At 28 February 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/Partnerships
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
(Continued)
- 25 -
The National Lottery Community Fund - Reaching Communities/Partnerships
-
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 2023
Incoming resources
Resources expended
Transfers
Gains and losses
At 29 February 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)
- 26 -
FSW South (Steve Morgan)
2,116
23,750
(22,011)
-
-
3,855
The National Lottery Community Fund - Reaching Communities/Partnerships
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)
- 27 -
414,967
174,677
(262,891)
(48,939)
-
277,814
23
Unrestricted funds

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

At 1 March 2024
Incoming resources
Resources expended
Transfers
At 28 February 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 2023
Incoming resources
Resources expended
Transfers
At 29 February 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
RUBY'S FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 28 -
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).

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