Company Registration No. 03571239 Charity Number 1069677 WEST HEATH 2000 {COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 llllllll AAIHAW8J 01104r2021 COMPANIES HOUSE #151 WEST HEATH 2000 (a company limited by guarantee) CONTENTS Legal and administration inform8b.on Chaiman's rewjrt Principal's report 3-12 Report of the trustees 13-17 Strategic report 18-19 Statemenl ol Twslees, ReSpL￿sIbilitIeS Independent audilofs report 21-22 Consolidated ststement of financial ac*wties 23 Consolidated statement of finanual posilion 24 Charity ststement of financial position 25 Consoli(Jaled slalement of cash flows Notes lo the finanual ststements 27--42 WEST HEATH 2000 (a company limited by 9uarartttèl LEGAL AND AOMINISTRATIVE INFORMATION Company Number 03571239 Charity number 1W677 GoverDÉng do¢ument Op8ratlng Identity Wesl Healh S¢hMI Tru$tet$ Glenn James Carybdl {Chavrnanl Sluwt Kenneoy Croc&shank LevJh Harris Paujine Louise Knutton Dougal Alexander Phlps {Reswd 20 Marth 20201 Nishka Mary Srrrith Graeme ￿lan Lwie Rose Greco Marina Evdyn AM HoLtsI8y Damian Palrick Deeney lapp(Mnt8d 16 C￿r 20201 Helen Mane M(£lure lappointed 16 OL*)ber 20201 Executive Leadership Team James Nunns- Chief ExecutNe Offr£r Photini Bohacek_ Prinupal Chil5 Charle5-Webb- Head of Finance ChartJll8 Robinson. knpany Seuetsry Rebecca Finch. He*J ofHuman Resowf2S Registered office West He*h 2C Ashgrove Road Sevenoaks Kent TN13 1SR Auditor RSM UK A￿111 LLP Statutory Au<*tor. Charlered knntsnts Portlan 25 High Street Crawey W8St Sussex RH10 1BG ank•r HSBC 16 Street Covenl Garden L0ndC￿ WC2E &JF. 8ollcStor KrKthr& Fosketi The Reij HLthe. Sireet Sevenoaks K￿1 TN13 1JL WEST HEATH 2000 (a company limited by guarantee) CHAIR'S REPORT A difficult twefve months for us all but particularty so for an SEN school staying open throughout the pandemic. l am pleased and proud that the school remained open offering education and support lo our more vulnerable chiklren and those of Key wod(efS. In many ways il has been a rapid leaming curve, as I write this in January 2021 it continues to be so. Providing a full anLI comprehensive virtual learning experience and Viab￿ distance leaming has PTove¢J a real cU￿ural and financial challenge for all of us. We have some way to go to reach Ihe high standards thal we normally aspire too, but we are making excellent progress. There have 8150 been a number of unexpected char7ges al Senior level in the school that have a¢Jded to the volatility of the year but Ihe response from staff and Trustees has been exernplary. Planned structural senior management changes are now in place and hopefvlty the school. like the rest of the country can look forward lo a bright and posits.ve future. Stuart Crookshank Former Chair of Trustees West Heath 2020 Page 2 WEST HEATH 2000 {a company limited by guarantee) Principal's Report 201912020 SUMMARY During acadèmic yèar 201912020 we supported over 134 s￿dentS to make progress academically, socially and emotionally. It is a t(yJgh and CoMp￿X task but more importantty a priwlege to help ojr students make progress from typically very challenged and diffjcult slarting poinls. The Charitable ObjectlV8s conb.nue to underpin cMJr developments as we refine and improve we'rebuild lives Ihrough education.. Trustees and the straleg￿ Leadèrship Team have fomiulated 3 five-ye8r straiegic plan, in ¢onsultation wilh stsff. p8rentS. Sttjdents and siakehok1ets {see foNw"ng report on planned aciions for specifi details). Thè statutory acujunts dearfy indicate Ihe Board of Trustees continue to ensure Ihè Charity's reSOur￿S are directed towards sup￿￿ng the School develop Ihe oJrriuJlum. therapy. care. educaknal facilities and expertise in order tti ffleét the complex needs of our sbJ¢Jents. It is worth noth.ng Ihat we experiènc£d our first national lockdown in March 2020 and this affected Ihe number ofstudents we We￿ able to support on sife between March 8n¢J July 2020. Howevèr, our schcK)I continued to operate remoiely and we We￿ able to offer onsite provision to cyjr most vulnerable studerts. Finance The surplus tsrget for 2019120 was £362.698. The surplus achieved was £205.368 (combined school and West Heath Centre'WHC") whrch was 43% urtder target (58è Strategic Report. Financial Review). One ofthe most significanl reasons f(K the reduced surplus was the trading b5S 5UStained by the subsidiary West Heath Centre Ltd. As a resutt of the pandemic and the restrictions placed on weddings and events since March 2020 the sub5idi8ry incurred a trading k)ss of £26.702 Ubmp8red to a surplus of £48,412 in the previous financial year. During the finaneAal yearonly 2 weddings and one event took placE in laie 2019 before the pandemic led to the cancellats)n and defermenl ofa¥ stheduled events. Uncertainty stdl ￿rna￿S as to when such trading activibes In retum. The school, as a Charity. rDnbnues to prO￿￿e bursarypL3eefflents from lundraising adivities. Ourfounding patron also continues tofvnd a rèsidential respite placemenl forstudents. Bursary and respite placEments. as dèscribed. continue to have a posth've impact ￿ sttjdents and theirfamilies. 2. Stud•nt Numbers Studenl numbers were healthy for 2019rd020. wth good relerrdls and growng rwjmbers of stu¢J¥nts with higher needs being referred to the stho¢l by mental health pro￿derS and professKy*ls_ We started in July. 2019 wrth 128 students arKI in July 2020 wth 134 studenls. above budgot and our ￿￿OIectIcffj. West Heath r￿1Ved a total of 254 erquiries frrm Lc¢al frc*n parents. The devek)pmentwthin our Educab(￿ Offsite Pro¥isiTh). has he¥)ed to retsin and supM)rt slud8nts who need an altemative ￿rricUlum, outsbje of our core offer. Tr number of students benefrt from this provision continues to increase. Page 3 WEST HEATH 2000 la company limlted by guarantee) Principal's Report 201912020 (Continued) T•achlng and Learning OurTeathing and Leaming offer conlinues to be a strength of the srJ)(M)l. Wrth a rlch an¢J IthVer￿ CLJrrieulum offering, West Healh continues to prorYK)te the ¢J)ntinuing professKsnal development of teachers and staff, investing &gnificantty in supporting Associate Teachers to gain qualified stat￿. The folk)wing summary outlines wr outrxjmes. Wh￿ continue to be stroro. Exam Results Headlines English Language Matbs S¢len¢e GCSE 25 Enlries- 1thA pass GCSE IHwJher& FouThl*iDnl 22.Entsie5- 1(￿ ws GCSE IHigher & FoundalKMII 13 Er￿le$- 100% pass- 21 Funththal Sk 201￿2020 11 Fu￿11￿81 SklL8 QuahfiLzDL Entry Levd Certrficale AQA. fj EI￿ry- 1(MPA pass EdexrA_ 12 Enlri8s- l￿pasS Overall.. $2 studenls achieved a in Summer 2020. The Schts￿ continues to oifer t￿d optKwis, wthin the c#JrriuJknm in ￿1110￿ to core Subjects as follows.. 2019120 Yr10 Option Band$ OPTION A OPTrON C OPTION D Art & Desi8n (YIII Creatvft Media IYIII Texrlle5 (Ylll Caterin8 (YIII PerforrnlnEArts (Ylll Creathrt CAfts& Dest£n (Yiii Physlcal Eduotlon IYIO &iii Ht5Mf (Ylll ¢Yiii Duke of Edlnbur41i'5 Award iyiii P*J5lcTethr￿IOEy￿l11 MY￿¢ Performance ¢YJii titizenshlp (YIOI twke of EdinbufKh¥ Award (YIOI 5klls IYIII Cbtiienshlp (YIII En¥ll¥h Llierature (Ylo & Yiii -Perfomiing'Arts (YIOI Dan¢elYiO & YIJI Duke of Edlnburth's Award (YIOI tyioi Art & De4En (YIOI Cre•ti¥e Media IYIOI History (YIOI Music Performance IYIOI MuskTethnolryy (YIOI Èati¥e Craft5 & Design (Yioi Art & Deslen IYIOI CaterfnglYIOI Texllles (YIOI teriry (YIOI CreaUve Crafts & Design IYIOI Textiles IYIOI Muhi skills IYIOI Fore51 Sthool IYIO & YIII Business 51udEes ryio & Yiii Science IYIOI Page 4 WEST HEATH 2000 (a company limited by guarantee) Principal's Report 201912020 (Continued) Resldential Provislon Rt￿eW of West Htalh School's Welfare Provisron Ist.20A." National-minimum-staridards - NMSI The 'Stslement of Purpose. ISOPI is still relevanl and ￿e￿nbe$ how our residential provision promotes student welfare. The residential provision is evaluated at least annually within our whole school SEF process. The SEF process indudes an evaluation of Ihese NMS and was evaluated before and during our annual business planning. In addrtion to this, our promsion and safeguarding processes continue to be subject to scnjtiny trom an independenl st.20 visitor and-Trustee5 Istudent Services CommitLee - Chairperson). The staffing arrangements set out in the SOP are fit frjr purpose and have beèn effective in providing high quality care and supFM)rt. The 8djustrnent in our staffing and pay stnjctures wthin the care department has proved to be effe¢tive in temis tsf retsining and ￿r￿111ng care staff, which histortcally has been problemalic. Inspection judgements outlined within Ihe followng section continue lo be Strong. Four residentTal staff are lunded to ensure residential support wod(ers can develop in their practice and gain forrnally recognised Childcare Qualfficatitsns at Level 3 Diploma or equivalent. Residential staff are working towards this qualthcation. wilh three out of the fouf Staff currentty hawng c￿lpleted 50% of ihe award or nearing the completion stage_ Ofsted On 14-16 January 2020. thè residential provT5th received their annual Ofsted inspection under the Soaal Care COMMC￿ Inspec4￿ Fr8mew¢xk {SCCIFI. The residential provisRJn judgement was d￿graded from 'Outstanding' to a residential special 5th0o1 prowdin9 effectivè serwces that met Ihe requirements for'Good'. The overall Ins￿1￿)n judgement w8$." Overall exwences and pr(*Jress of chibjren and young people How well children and young are helped and protÈd The effectivenèss of leaders and managers Good Good Good 6. Report on 2019120 Plannod A¢tions The follov4ing summarises progress vrith last ye8rfs planned action. Eff•ctivoty Implement thè nèw staffing Sthic£ur• To successfully integrate a new Deputy Princapal. and to further develop the integration of pastoral and academic sup￿rt. Page 5 WEST HEATH 2000 (a company limited by guarantee) Prin¢lpal's Report 201912020 (Continued) While the new Deputy Prinupal settled in quickly and made a very positive imp8Ct, the implications of the Cowd-19 pandemic severely limited her capauty to introduce many of the developments that had been planned. Her absence from school for most of Ihe summer terffl. along with the Vice PrincApal Curriculum and Leaming. had a fvrther delet8riou$ impact on proposed developments. To traln and fund 5 staff to achleve QTSIPGCEIQTLS sfafus Achieved. Developing teachers along wlh supporting assourse is connected to our sludents experiencing high qu81ty tead)in9. During 2019120: 3 Staff hAembers cx)rnpleted theii NQT qualification 2 Staff Members completed their QTS qualrfi¢ation 2 Staff Members currenty wc*kiThJ t)n QTLS qUaITficat￿n To Continue to provide training. advicè andsupport to'at least 6 otherorganlsatlons In the sector and advice to at least 6 organisations in th• sèctor Achleved. This objective has teen add￿SSed wthin the inilial stages of developing our Outreach pioMsion, as follow5. The first part of 2019-2020 saw a continuation ofthe posthÈ emthbub.on Outreach was a￿e to make to other schools and organisations. This included- An OLrtreach pryramme that isdelivering trainin9 and supportto the27 $¢hools inthe Sevenoaks P.8rtnership Bespoke consultatw)n and trainirrfJ programrres fortwo lo￿1 primary $thoots'. Sevgnoaks Pvimary Sthool and Shc*tham Village Primary SchLW)I As part ol the Oulreach programme the delivery offer of haw day, 1 d8y and 2-day Youth and Adult Ment81 Heath First Aid courses for k)r21 teachers and professionals Twilight sess¥Ms fcf fellow profeSSi￿al5 ￿ topi(% including.. ASD. ADHD. Anxiety Disorders. and Complex Trauma Psychological assessments and a￿v￿e prwded to teachers and parènts for a number of pupils thin the Severthks Partnersh Promding Offering mental heatth awa￿ne$S training for Ihe Inspirational Le8detship Trust - charity whith focuses on improwng the lrfe chances of gids and young women The inltial ¢levek)pment of an (￿treaCh webw The development and sustsining of our tyJtreach work, as ￿pOrted, will be a strategic priority over the nexl S years. P*Je 6 WEST HEATH 2000 (a company limited by guarantee) Principal's Report 201912020 (Continued) Provide 23-30 hl9herneeds placements Achleved. 27 sludents with 'highgr need$, wsre pta¢*d duriTh3 2019120 in our Heart provis￿n. 3 of whom wer¢ waekty boarders. We continue to have heallhy refeEraL% fty this part of the s¢hc#J. To open a year 6 class Achleved. We stsrted the academlc year 2019 with 3 Year 6 studenls. By the end ofthe Spring Term, -tre number ha(J risen to 7'stud¢nts"-. This nec¢ssitated a rriid-year split.to accommlidate iw(i small*r classes and consolidated ideas thal a move to a sland*abne primary facility in the grounds would be beneficial for the folbwng academic year. (202012021) as the need was dearty there for rnore KS2 pla¢es. Achiéve a 4.5% surplus Partly achieved. The schod achieved a SUrp￿S of £232.070 bek)w the larget of 4.5% {see Strategic Re￿￿). SL T & Trustees to continue to implement the 5-year Strategie PrioriTty Plan Aehi•v•d. Oui strategic p￿l￿eS are oullined on the followng pages artd feedback has been prowded as to the pfoJress made. 201912020 Review of Planned Adion5 Implement year 2 of the S-year strategic plan Istrategic priorities) Alk)rAte caixtal to purchase offsite ￿s￿￿ents81 accommodation - currentty on hoky due to the nth.onal k￿kdO￿. over infiated propety market and readjustment of this pnority to reflect current resdential needs. AlkKate (xpital to complète ihe renovation and refurbishmenl of the School swiThming pool - Monies have been set aside for this project and rt is due to commence in SpriThJ 2021. Review the expansion and dèvèkjpment of the Key Stsge 2 prowsion- Key Stage 2 h8s btren successfully moved into rts own stsnd alone. bespoke provision the edge oflhe school site. Implement strategy to improve residential pLgcements in Sh￿ and mid-temi - The schcx)l is receivtng healthy referrals for residenlial pkqcement5 and is w0￿1ng dosely with our I(￿￿1 authority stskehoklèrs to rèspothl to the currènt needs of students wks require 8 IxJ8rding promsofl. Page 7 WEST HEATH 2000 la company Ilmit•d by guarantee) Principal's Report 201912020 {Continued) WESTHEAT INTRODUCTION Our strategic prionts.es for the Sc￿c￿l and the charity as a whole. ￿11 be the pNotsl focus for our developmenl over the nex14 years. Tho priorities are designed to even more suceesslully realise our charitable oty'ective5. visi¢)n and mission. The prewous Prinapal. Mr James Nunns had deliberately kept the number of slrategic priOrit￿S {SPI relativèly low. This is about making sure timè is given lo Klentified prioritses properly. not overburdening stsff and ensuring SPS compliment rather than detraci from our primary focus. Wè work in a busy and CoMp￿X enwronment. It is vital WÈ do not tske our eye off our core rèsponsi￿"1ity - our students. and connected to this looking Èfter Our Staff who support them and the-operatioris of the 5th001_ Reflething on our 2015-'18 stralegic-priorities- a-lot has-beèn achieved. wth the sctrKK)I continuing Ihe developff￿nt of its prowsion for our stl￿e￿i5, who (x)ntinue to make such encouraging syoJres& Pred¢Minantly the f(￿JS fw improvement was devek)ping our t8achirwJ and thetspèutic offer. wth significant investment in ￿ruiting skn118d professionals who have10￿ed the team to work our students. We continued to wot* hard land wll conlinue to do so!) lo ensure that our therapeutic arn1 pastoral support. cnmpliments and is in balance with our foGus on student pr(wJress and achievement. As we look at our next set of priorilies. it is im￿rtant to consKler the State of ihe sector al￿ SEND provision in general. Athough there has been an increase in placements in independent and non-maintatned schools. the prèssures on local aLrthonlies and rY￿1nstreaM schocls conbnues. The Lenham Review IGood intentKJns, good enough? 20171 and our assocaatK)n 'Nati￿al Ass(Miation f(K Independenl and N¢￿-MaIntained Special Schools INASSI are clear that independent schools need to share their expertise more as part of the sector. Along Wlth continuing lo develop our s¢udenl focused provision. rèsponding to this agenda is essential and is in keeping wth our charitable objèctivés. CHARITABLE OBJECTVrfES All of the Strategic Prioritses have bean vrrilten in line with our charitable objectives ICO). The Charitys Oblect5¥es are Specificalty Restrlct•d to Ihe Followlng To yovide edLThtion for children ywThJ peoFAe. arKI in particular th¢JSè bthosè mainstr•am education has broken down because of trauma or 0th8r reasons. Children who need expert help to develop lh￿ physi¢al, mental. Slmlitual and moral capabilities so that they may grow to full fflalurity as indi￿dual$ and members of sooety and that their o)nditions of lile may be improved. Page 8 WEST HEATH 2000 {a company limited by guarantee) Principal's Report 201912020 (Continued) b) To establish resèarth into educatty￿ of chik1ren wilh swial edLThtional rhe&Ys and to aisseminale the r6sulis of such research. To provide training for teathers and other Professi￿alS workiry in the field of education of children with special educational needs. ESTABLISH AN'OUTREACH SERVICE (Lead- Dav￿ Perri(Ige, SlrategiG Head ofslaff Development & Oulreachj Rationa￿.. This strategic priority directly cA)nnects wth our charitable objedives {c). As part of thi5 il is imtK)rtanl to support mainstream schools lo understand students with SEMH Itrainingl and offer short terrn Inte￿ntiOnS that will help children lo receive the support they need either in a mainstrtam or 5￿CIaliSt setting. Both would help mainstream schwls support studènts in their sèttings and ￿￿)Uld bè a pr8venEab"ve intervention. Our initial 'outreach' provision will predominantly involve prowS￿n of Iraining pwgrammes and an agreed nUffl￿r of psyd)ological assessments. )ile the first half of the academic year 2019-2020 saw a very active and successful OLJtrea¢h programme, the Covid-19 pandemic meanl thal in the sec4)nd half of the year litt￿ coukl be 8thiev8d. Praise from the recipients of our Outreach wovison was fuls21 developmenl. Pa9e 9 WEST HEATH 2000 la company Ilmlted by guaranteel Principal's Report 201912020 (Continued) Will support with the devekypm￿t ofa separale KS2 lèarning en￿ronMent. by adaptir6 vacated onsrte residontial acwmmodabon. The purchasing and seojring an dl-site residentkil house to establish a 16-20 years independent living care proM￿On was not 8th￿Ved nor did it evef fAd( up any momentum possibly due to the impact of Cowd pandemic and three national lockdowns ￿ date. A SWOT Analysis compbted by the ￿SidentIal prowsion slaff team in Febnjary 2020 captured the mood and feeling in relation lo this strategic priority. The wrab.onal residential team did not support the notion of an off-site post 16 provision. Thè rippled effecl of this unplanned and not w-lhought through slralegic agenda to two residenbal houses (Diana and Ocxli House) becoming a KS2 leaming enwronment which led to the residential proVis￿n losing 7 bedrooms aNI seeing the residential capa¢ity reduced further from 29 bédrooms to 22 bedrooms by September 2020. This was an unpcyvlar decision wth students, espeaally the 6 fomi, the most independenl studenls and their families. who felt disillusioned and dissatisfied with the residential offer. This resonated wth their experiences aThY opinions of Al-Fayed House being laken 8nd given to the school to becoTh EOS and the residenlial provision at the time went from 33 bedrooms capacity to 29 bedrooms capauty in 2016117. though the ￿sId￿tial team understand the currenl s11ateg￿ thcMJghts of Pufchasing the off4ite younger adulis, house to tKKJSt the number ol bedrooffls thè residential provisw has losl. the tèam are not ￿nvince{j that the everyday pr3dicahti.es were fijlly considered prevk)usly. For èxample. under our curreffl structure students board 4 nights Mon-Thur5 which means it will be 8rnpty {no one coming arKI g¢ing. noise. hghts orcar on drive etcl every weekend and also e￿ry half temi, Christmas. Eastei and because college finishes in June, up lo months Ihroughout the summèr. TFUS is a hLV insurarKe risk and the question has to L* raised whethèr any insurance o)mpany would even insure the Fryerty cm Ihis occupancy. From a finanoal pc6ition this is a sw￿lficant risk and from an assel pointAfview the w)uld not be maximising its full pjtential. Theref(*è. this raises the Question vthèther this wojld lead to such a pmwsbon needing to be a 52-week operation. This raises even more question in relation to registralion. regulations ar￿ which regulator. Care Quality Commission ladultsl orotsted Ichildrenl. Shou&J it be deemed more appropriate to considerthe young adult route, woukl this change our mission and sfatement of puq)ose7 k4ore ￿mprehenSive considerations includé., is there a known markevdemand for such a seNce? Would soo31 care be prepared to pay for it and will il be able? Fundamentally is a residential property in thè cDmmunity the besl use of Charity￿usInesS monies in the current finanual and WJl￿"t3l dimate coupled wth Cowd pandemic? One COU￿ argue that wè h8ve on-site 5 boarding attommodations *Mthin the Colt Village. The external fabric of these buildings such as the roofing and Claddings nÈed refurbishing. There is 8150 tK)tential to clevelop th8 village furthervmth fit forpurpose accommodation, cc¥nmunal and working enwronments. This raises thè question whether and it would be better use ol the monies to upgrnde Ihe 5 houses and develop the Colt Village vthich is th8 foundation of ￿Jr offer. Page 10 WEST HEATH 2000 {a company limlted by guarantee) Princlpal's Report 201912020 (Continued) In addition, it néeds to bè queskn"oned. why the 'Educated Off-site, prov¢sion remains on-site. Its phik)sophy was intended to be an'education off site. yet this key prowsion rematns on the school site. It may bè more prudent and wiser to give the'Educa*d Off-site. exacuy that slatus. and use fvnds to relocate Ihe provision inlo a community setbng whiGh lends itselfto a practical educational enwronment. Rek)caiing the'Educated Off-site. provision would. allow Al-Fayed House to retum to its originally purpose and become the 16-20 years indepèndent livin9 accommodatron forotjrmost rndependent ￿arners. ￿lIsten$u￿ng best use ofresidenlial stock and ensuring EOS dèlivers its stated CO￿ offer. ESTABLISH A FULL STAFF SUPERVISION MODEL (Leads- Dawd PeriFdge, Strategic Head of Slaff Development & OulreaGh & MIMA Kirke-smith. StrategK Head of Thernpeulic SeNices & Le8d Professw81 HEART) Rationale: We need a more consistent framework to knk afterlsupermse our staff. th have to deal with h￿hty o)mplex and challenged students. We have an embedded supeNsion ThK)del in care 8nd therapy. rt is a logical step to inlfc#Juce a supervision model across the wttole school. This continues to be an aspect ofour suppcrt for staff that requires attenlion. n is to be addr￿ed in the wntext of 3 wider revièw of our approath to both appraisal and slaff devewment. GAIN A￿ACHMENT AWARE AND TRAUMA INFORMED STATUS (L8èd- Pl￿1￿￿ Bohacek. Acting Deputy Prinopal) Rationale.. We have agreed thk% 8pproath is most suitsd to the SEND have in student cohort The link be￿leen adverse childhood experiences (such as negknt, abuse or parent m8ntal health drffiGultièsl . developmentsl trauma and poorer outcomes for chiidien in relatson to gjucation. mental and physical heath 15 increasingty well d0￿mented The Trauma-InforrnÈd S¢ho)Is Programme brros together thé late5tthinkn.rig and research tr￿71 neuroscience and psychology It offers stsff the opportunity to deepen their understsnding of the impact of developmental trauma It will support Staff to work in a trauma-informed schLK)I, where chiktren can feel safe, make progress and thrive Stsff will have acce55 to the latest researth in developmental traum8 by exploring the impact on the student's . sensory system,. attachmènt*e¢urtty.-enh)twl and behawoural regulation. thinking skills, whil¥l considering impli(2tions for our sthool Photini Boh8cek. Attathment Lead in wilh Jim Nunn$. Dr. Mimi Kirk&Smilh and other members of SLT wll plan for a Who￿ sthool approach to becoming trauma4nformed. looking at relational and praclic81 approaches. relationships. slaff wdlbeing. curri¢yJlum yanning and beha)riour through the lens of developmental trauma. Due to Ihe impact of the Covid pandemic and the three national lockd¢)wns, thi8 trdining is now in plac• to commence in September 2021. This Attachment Awarè al￿ Traurna Inf<*med training will transfomi the refledive practice ofour staff and prowde the most effective strategies to supwrt our young people and help Ihem to engage ith their educ81ion. This training is based on the latest neuroscier¢ce developments. which have woven to be effective in addre￿Ing atlverse thildhfxjd expellen￿. Page 11 WEST HEATH 2000 la company lirnited by guaraThteè) Principal's Report 201912020 (Continued) TO CONTINUE TO DEVELOP OUR CURRICULUM, THERAPEUTIC OFFER AND CARE PROVISION (Lth￿- Jim Nunns. Pnnwal & CEO) R8ti¢)nalÈ'. Conlinuing to improve and develop the c￿e elements of our provis￿n. wll remain as a Strateg￿ priority. Idenfif*d pTrorithes wll be agreed wthin the annu81 Ixjsiness pL4nniry' proc85S. Trustegs, eX￿Ut1¥8 and sernTror 18a¢Jers need to considei the overachièviThJ aims and objeclives of the chartty in relation to the developrnent of the schcd and other key seM¢es. inthjding thè dÈvek)pment of the care provisionlseNces. Since 2017 the number of beds has reduced from 33 10 22. This has been due to prime res￿lenti91 housès being tsken lor educational purposes for examplè in 2016117 Al-Fayèd H￿$& was devebped as the'Educated Off Site. provision and Dodi and Diana Houses were deve￿)￿ as the 'Key Stage 2. department of Ihe school. Thtse 5tr8tegtc decisions have not onty impacted on Ihe capactty ol the residenb.al department. it has compromised the overall ethos and philosophy of care and the resKlents'al offer. Theref￿e, the strategic priorities going forward need . to de8rfy outline 8nd defirbe its iniènb.ons of the rJ)arity's aspiratK)ns for its educational and care services. The residential department neeils a comp￿te service revrew and a reslnthre to make it a wable and robust modem. forward thinking prowsion. with clealive and innovative seNces. It has solid foundatKJns but childrèn's 8nd younger adults social earè no longèrwant or nèèds thè original offèr tsf a traditional'boarding school,. We need to consi¢Jer", exlended days, weekends. holiday dubs, respite oreven actr'vity holidays for SEN children to generat rnore income and fees for th8 school. Further to this. thé residèntial fee structure needs urgent review wth considerati￿S induded such as. all aspects of the'hotel o)st' I￿u￿1n9 gas, eleclriaty, water, repairs, staff training and CPD, food, activities, school vehide usage, staff salaries. rna￿eb"n9 costs etc. Once a C￿ar vision and business plan a￿ in place marketing needs to not just focus on targeling securing 8 wder o)hort and ¢atthmenl area. Photlnl Bohacek Principal Pèje 12 WEST HEATH 2000 la cornpany limlted by guarantee) REPORT OF THE TRUSTEES The Trustees present their Annual Report togèther with the Audited Finanual Statements for the year ended 31 August 2020. The finanual ststements have been prepared in accordance wth the accounting policies set out in notes lo the accounts and compty wsih the charity's goveming documenl. the Companies Act 2006. the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordance wth the FinancAal Reporting Stsndard applicable in the UK and Republc of Ireland published on 1 January 2019. Aims and obj•ctiv•s of th• charity The aims and objectives as set out in the Memorandum of Assouation are: To provide education for children and young people and in particular those whose mainstream education has broken down because of trauma or other reasons and who need expert help to develop their physical. mental, spiritual and moral capaaties so that they may grow to full maturity as individuals and members of soaety and that their condittons of lrfe may be improved. To establish research into education of chikjren wilh special eduCati￿al needs and to disseminate the results of such research. To provide training for teachers and other professKJnals working in the field of education of children wlth special educational needs. Wesl Heath 2000 operates from dedicated premises siluated in Sevenoaks. Kent. 11 offers full time educabon -and-weekly tx)arding for young people from the age of 10 to 19 and education support and weekly boarding for Post 16 students whose main studie5 tske place at Local Aulhority colleges. The Charity has one wholly-owned subsidiary company. West Healh Centre Limited, which operates to maximise the non-school use of the land an¢J buildings. and organises specjalisl training courses in the field of provision of education for chil¢Jren wÉth Special educational needs. Profits of Wesl Heath Centre are distributed to We51 Heath 2(￿ under Gift Aid. Research projects covering area5 such as 'oul¢omes for young people after leaving SEN,, and "Do working memory profiles vary bets¥een adolescents wth ADHD and complex trauma" are continuing throughout the year. The Trustees are satisfied that the otty'ectives ar& (tharita￿e and demonstrate that the Charity operates for the public benefit. A fvll review of the objectives. activities and achievements for the year ended 31 August 2020 and tha objective5. planned activities and tsrgets for the year ended 31 August 2021 is dealt with in the Principal's Report. Organlsatlon and structure Day to day management of the Chariws prinopal operations is delegated 10 8 ftjll time team of pmfessional managers, known as the Executive Leadership Team. under the overall management of the Chief Executive. Each Executive Leader has overall responsibiltty for one element of the School's activities. The Board of Trustees establishes a number of permanent committees which provide practical support to the management team. These committees are chaired by Trustees and include the Chièf Executive. other members drawn from the Executive Leadership Team. parents. leachets and supporters of the charity co- opte(I for their relevant specialist knowledge and experience. Future developments . 2021122 will be a..year. to invest .in.. capital woiects for the fiJture. The schwl-has:.submitteé Planning AppliGalions for the refurbishment of the swmming wK)I'. erection of a car park compound for approximately 40 vehicles to ease the parking on site and reduce damage to green areas of the estate.. and is looking at pU￿hasIng a house in the Tonbridge area to provide an offsite provision for our sixth fomers. An 'independent spaces needs. assessment wtll also be carried out during 2021122 to reMew and make recommendations lo consider more efficient use of the curriculum and administration space on the estate. Page 13 WEST HEATH 2000 {a company Ilmlted by guarantee) REPORT OF THE TRUSTEES Cash and naar cash The Charity ordinarily defines cash and near cash as deposits wth a rec(KJnised major UK bank with a maturity not grealer than 3 months. To the exlent th81 the budget and forecasts do not show 8 reqU1￿ment for the cash equivalent of the operational reserve, then an amount up lo 60% of the operational reserye. capped al £1 m. may be placed in a deposit wth a fixed term of up to 15 months rf this secu￿$ a significantly improved rate of interest. Total deposits, including current accounts, vthh any one financial institution may not exrEed £1m. For this purpose conne¢te¢J inslitutions le.g. Royal Bank of S￿lIa￿d and National Weskninster Bank) are treated as one. Investment policy and perfonnance The Trustees have established a framewyk in thich some part of the cash surpluses can be legitimately invested in longer-tenn assets whth augment the ￿VenUe generaling operations of the School. subject to strict controls over the ability to realise those assets should the need arise. The schedule set out above summarises how this KKJli¢y is put into effect. The Policy in operation for the year ended 31 August 2020 was to place surplus cash with stable and reputsble financial institutions at the best available deposit account interesl rates. The continuing crisis in the bankn'ng sector and the high-profile collapse of some major finanaal institutions serves to undedine the need lo keep under review the status and stability of those inslitutions with which surplu5 ¢8sh is deposited. There is a eap of £1 m on the amount deposrted with any one bank and as a wnsequence new bank accounts have been opened and cash wa5 distributed lo these accounts in order to wmply wlh the policy. During the year lotsl interest eamed from these deposits amcMJnted to £9.554 {2019.. £10,058). ReseN• policy Trustees have reviewed their liabih'ty of hjture ineome streams. the commitment to future expenditure and risks faced as a Charity. The Charrty has determined that it needs to hold enough reserves in cash or near cash lo support the operation of the school should the fee income reduce either by lack of pupils referred or by economic pressure on the fees chargeab￿. - The school would examine the silualion and arcUmStar￿S rf income dropped by a significant enough level that required a delailed ￿OrganiSation of the scho)I so that oulgoings would again Match income. The Trustees believe that promsion needs to be made for a reorganisalion lo take up to 4 years to fully implement, following which the School would be back to creating a ffinancial suwus. The level of reserves will be monitore(J regularly by the Finance Committee and this policy will be reviewed annually by the main board. This wdl ensure Ihat appropriate steps are in place to maintsin the operation81 reserve at Ihe required level. During the rewew of the reserves figure for August 2020 the committee have recommended to the trustees to reserve fulty for any temis during the 4 year perrod which are in deficit. This has resulted in an operational reserve of £1.5m. At the end of August 2020. Wesl Heath 2000 held sufficient fvnds to allow fulty for the operational reserve of £1.5m 12019.. £1.5ml. Retained eamings over and above the reserves figure can be used by the school for investment in long term projects to improve the faLalth"es at the SL*ool. P48 14 WEST HEATH 2000 (a company limited by guarantee) REPORT OF THE TRUSTEES Summary of reserrfes and investment policies These Iwo topics are Inextricai￿Y linked. All reserves have to be held in some way as assets and this matrix sets out how these wll be managed. Restri¢led and Unrestricted funds at 31 August 2020 are sel out In notes 21 and 22= Class of Reserve Restricted". lo inGlude ACF Le8s& Donation Varfous Capital D¢)nations for long- twm capital development to match future ami>rtisèbM. Value 818nytim8 aiever sum has been gNen for a restrtied purp)se lual ex￿ndI1u￿ made for that TrusteÈ rewew A monthly sthedu* of fund mowents ￿ [￿Ce￿ wlh the mana9emenl ac£cwnts for rw8W by Ihe finance ¢omnbl￿e ￿ the 11 tAwd of trusiees 8t each Pemittted investment Cash and near-cash. le ser¥J￿ noTh￿sk shorf-lerm notie bank deposits in reputable financi¥l inswiutws exc8J f¢r Restricted Reserves maiched against Invesbnenl in frxed assels. Unrestricied (In￿￿j1￿ Designated) Operalronal Rgserv• amount as calcu￿ted by Ihe finar￿e ctynmiltee arKI 4reed by the fvll board ol Iwees 10 -cover deficits dtsrity a peticrfj ol resiDxiL¥kng shwld revenue decxease by a sKJnrfKanl ￿1. F￿1 finanoal detsils to ¥IDJlatM>n ofreserye lo be revitr￿ annualty by Ihe finan(* comrrHttee and full board ol I￿st￿e$. At least 75% a5 rash and near Cash.￿ sècurÈ non- iisk short-telrn notice bank depDsi1s in repulaNe fina￿al insiitutiws. Fixed Atsset Reswe The net twk value offixed assets o¥hMed by the Chariiy. Fixed assets owned bythe Charity. in¥e51ed in term fixed assets by Restrided Reseryes. LB*Y for cthr purwses. C8Pit81 Pmitcts and Cydical Maintenance Prop05&4 CaFxtal Expend￿Ure already aulhorised wli5ted on 8 Tri￿7ty PrLie¢ts' list. Fundrai￿ry and ￿tting i￿rne used to supknnt fee5 for studen¢5 art Trjtfvjly fuThled by L￿￿1 AUth￿rt M(thty rev**by the financ8 committae. PAJrsary A rrw)nthly sCWU￿ offund is prcthed ￿th the m￿agement accounts review bythEfin8nce C￿l￿rtlee thefrjl tx)ard of Irusteg5 * ea meeting. Revu¥e¢J abno the m(th managèrnent acccwnts by lh8 corrffiittee. and ioeap181 th￿￿ul Ihe CthffS8 ofthe finanual year. Cash. Free Rtserves Valje of l¢)t81 -FuJ)ds less Restftcied Reserves._ and Deggnated Resefyes arKI OperaMnal Resth* and Casxlal Prttyecis. sb. Risk management The Truslees and Executive Leadership Team exam¥* the major risks that the School faces each year when preparing and updating the strategic plan. The tharity has developed systems to monitor and control these risks to mitigate any impact that they may have on ihe Schod in the future. The full dcKumenl has the risks broken down into Governance and Management. Operab'onal. Financial, and Environmental external faclors. Each risk is then broken down into sections with polenlial impact identbfied. steps lo mitigate the risks and who has resw)nsibility for complying vrith the pro9ram. Steps have therefore been taken to ensure that we have the capacity to: meel the demand for pupil places: recnjit and retsin SUffi￿ent levels of skIl￿d staff.. provide and maintain a¢Jequate physical resources and infrastruclure- provide adequate levels of govemance and operational contrd". prevent events that cnuld damage the sch¢xJl's reputation: provide adequate IT systems and ensure ihe protecttron and security of confidential infom￿(10n'. provide adequate controls lo ensure Ihe safeguarding and welfare of pupils. The documenl is reviewed annually by the finance c¢ynmittee and senK)r leadership. aw15 WEST HEATH 2000 (a company limited by guarantee) REPORT OF THE TRUSTEES Executive Leadership pay and remuneration There is a pay wlicy set by Ihe Iruslees which has detsiled pay bands for each area of the org8nisation. Leadership bands are based on national ieacheWs leadership scales and where appropriate non-leaching leaders are benchmarked against other leadership positions in the independent and maintained sector. The pay policy also covers performance rdated pay and the appraisal pro￿sS. Trustees The Trustees are as fdlows.. Stuart Arthur Kennedy Cmokshank {Chaim)an to 31 January 2021) Glenn James C8mpbell IChaim)an from 31 January 2021) Leigh Harris Pauline Louise Knutton Dougal Alexander Philps IResKJned 20 March 2020) Nishka Mary Smith Graeme Allan Lawrie R05ie Paola Greco Marina Evelyn Ann Housley Damian Patrick Deeney (appointed 16 October 2020) Helen Marie Mcclure (appointed 16 October 20201 The Articles of Assouation {adople(I by spe¢ial rtsolulion passed on 13 December 20131 requires the number.'of.tnJslées-lo:be.-nol=less-.Ihari=6-nor-moTe-than-_11-_The-T"ruslees'niay-'appoint.any'person-willing'to.- act as a truslee by passing an ordinary resolution. The appointed person wll then hold Offi￿ until the next Annual General Meeting when they will need to be re-appointed ￿ retire. Each year at the Annual General Meeting one third of the Trustees must retire by rotation as delemiined by the length of serwce. However al the Annual General Meeting, the retiring Trustees shall, if willing to act, be re-appointed unle55 It is resofved not to fill that vacancy. The Trustees have established their own anatysis of Ihe needs of the charity for specialist knowledge and experience on the Board of Trustees. Suitable candKJates are ￿CruIted to fill vacanaes which arise and which cause the body of kllo￿edge and experience to be defioenl in any particular area. The TnJstees recognise that the main purpose of the Chanty is lo ope.rate a School, and that hitherto the skills needed were princApally _ lo support the Schoi)l. However. wilh the 5uccEss of the School and the achievement of many of the origirial - largels set lo measure success, the Twstees Coriiinue to proii)ote activities outside the boundaries of West Heath School and will reV￿W the skn.lls needed the long-temi devel(Ipment of the Charity. and recruit accordingly. l Trustees a￿ encouraged lo be mindfvl of recwitment needs and to searth (YJI and recommend candidates. Any candidates proposed have to complete a pr￿esS of interview by the Board {or by an ad-hoc committee of the Board fomed for the purpose) and of preliminary familiaris8tion with the work of the schod. Part of this process IS that the Prinapal of the School. who is also Ihe Chief Executive of the Charity, advises the Trustees conceming.the.c2ndidates'.mix.of .knowledge-and experience. which.musl.benefit.the.SchtJ)l.._ Each candidate is then given a file of detsiled briefing notes and backgr(yJnd material which explain5 the history and operations of the school, the duties of the Trustees. the committee structure and the legal -framework in which the school operates. If this process is SU￿esSfUl, the candidates are fomially proposed as Trustees. It is the custom of the Board that new Trustees are onty appointed by a unanimous voie on an ordinary resoluts"on. Once new Trustees are appointed to the Board their personal training needs Ilo enable them to carry out their duties as a Truslee} are assessed and apprO￿ate formal training is provided using specialised training establishments. All new Trustees are assigned to relevant commitiees where their experiene£ and knowtedge can be pul lo be51 use lo benefrt the Charity and its operations. Board rotation remains a f(Kus for the charity and our succession planning has enabled us to enlist tsvo new Trustees this year. Pa98 16 WEST HEATH 2000 (a company limited by guarantee) REPORT OF THE TRUSTEES Qualifying third party indemnity provisions The charity has made qualifying third party indemnity provisions for Ihe beneffil of ils trustees during the year. These provisions remain in force at the reporting dale. Further details can be found in note 13. Public benefit requirement The Trustees have given due consideration to the Charity Commission published GuidanrE on the operation of Public Benefit requirement in all aspects of our charitab￿ operations. We continue to provide for the advancement of Education for students whose mainstream schooling has broken down. The environment The Charity has adopted policies and procedures that take account of the need to conserve a￿1 protect the environment. The Trustees are ￿MmItted to compliance wth environmentsi best practice in all aspects of the business. - Policy_on disabled persons It is the Ch8riVs wlicy to provide opportunities tFiat allow disatr)W persons to have meaningful employmeril in the business and to make our faulities available to disabled studenls as far as is possible with the constraints of concern for the health and salety of all of our staff and students. Policy on payments of creditors It is the Charity's policy to agree payment terms as part of any fomial contract with a supplier and to make every endeavour lo abide by the agreed terms. Where a purchase is not wvered by a formal Contract and no agreement is reached in 8(1van￿ of raising an order. Ihe policy is that any valid invoice will be paid in fvll. The Charity is sympatheti¢ 10. 8nd pays particular attention io the cash Ilow needs of its smaller suppliers. Tax accounting policy The Charity is considered lo meet the ¢Jefintlion of a charitabje company for UK corporation tax purposes. The Charity's subsidiary company is subject lo corpor8ti¢)n tsx and VAT in the same way as any commercial organisation. Relat8d parties As set out in note 28 (Related Party Transactsons).to the acccyjnts. the tharity has ongoing relationships wth other entitses. 17 WEST HEATH 2000 (a company limited by guarantee) STRATEGIC REPORT The Executive Leadership Team in partnership wth the Trustees has the School mission siatement. values, beliefs and strategic priorities for the followng three year5 under cnnstanl review to ensure if continues lo meet the school's overall needs. Financial review During the year totsl revenues decreased by £13.765 to £8.599.888 {2019.. £8,613.6531. Although overall student numbeis were slightly down in the year. the demand for additional one to one and therapeutic education services rose which inc￿8Sed the total revenues. Costs were once again dominated by pay for tsa¢hers and teaching support and other staff. The surplus for the year was £205.36812019.. £318,206). Thi5 amounted to 20A of totsl ￿VenUeS (2019". 4%) and resulted in dosing total ￿SerVeS including restricted and design818d funds of £6,223.676 (2019.. £6.018.3081. Going con¢èrn Since March 2020 the Country has been suffering from the gk)bal pandemic caused by the coror)avirus {Covid-19). The action5 being taken by the UK Govemment. induding social distancing and the closedown of non-essential businesses. has meant that the e￿nOmY is experiencin9 uncertainties that are impacting on the trading activity of all businesses induding the school and West Heath Centre. These uncertainties will impact on Ihe ability of businesses to operate under the going ccmcem basis of accounting. In regard lo the school the Trustees have reviewed the finanual projections. budgets and cash flows for the period up to 31 August 2022 and 8re Saiisfie(S that the school has adequale finar)ces and reserves to maintsin its ability to operate successfulty for the flrture without additional fijnding. The st*ool's fee income comes from Local Authorihes_ In the govemmenl's publication entitted 'Actions for schools during th8 coronavirus (xjtbreak, the guidance says.. 'Local 8ulh(Kibes wll also conb.nue to receive their high needs budgets and should c￿ntinue to pay top-up and other high needs funding to schools. Funding will be maintained and services should not be reduced because some or all children and young t)eople are not in atteThjar￿e {becaLbse of sickness or selfqsolalion. or where the institubon has temporarily or partialty dosedl." As a resum. thal authomties aro being requwed to pay schools for their student fees even if students are not altending school. The local authorities to whom we have issued invoices for the remainder of the year 2020121 are continuing to pay wrthin their nornial temis of payment. This as5umpb.on has been bui51 into the financial forecasts. cash flows and budget for 2021122. With thi5'protected income. the Trustees are satisfied that the s¢￿xI1 continue as a going ¢oncem. The Trustees have also reviewed the Fixed Asset Register and are of the opinion that no assets used by the school are impaired by the effects of CoMd-19. Fundraising West Heath Centre has now becoff￿ an established venue for weddings. receptions and fundraising ev8rils. The turnover from these events was £13.880 {2019.. £206.988). This reduced due the national lo(*down down and Covid-19 restrictions throughout 2020. The Charity received donations amountin9 to £399.452 {2019= £374,510}. Additional events organised and managed by the slaff at the Sch(￿)1 on a voluntary basis. raised £6,02412019- £1,189). The SchcK)I continues to let out its facilities to other schools and the IcKal community and this raised £36,32412019.. £37.1921. The income from lettings has reduced due lo the requirement to tighten the safeguarding rules which has led to mi¢J-week letting being withdrawn. The Wèst H eath Centrn There has been a step change in the semces offered by West Heath Cenlre Ltd over the last few years. In conjunction wth the sthool's outsourced catering contraclor we now offer all catering for weddings and parties in house. This allows the Centre lo benefit from higher profit margin5 and a healthy income lo our bursary fund. The marketing lileratLJre and web site have all been updated lo reftect this improved offer to the guests of the Centre. Page 18 WEST HEATH 2000 (a company limited by guarantee) STRATEGIC REPORT Poli¢y on employee involvernent 11 is the Charity's policy to keep all staff infomed as to the devekw)ent of Ihe business and to en￿Urage them to contribute their ideas, crriticisms and comments through a management process which recognises and rewards genuine involvement in the success of the School. Principal risks and uncertainties The charity has a small number of operating depen¢Jene4es wh￿h fcm) the basis of the strategic risks which the charity has to add￿$$. The main risks and the steps taken to mitigate them are:_ al A failure of the chartty to conduct its business in accordance with the tern￿ of the lease. potentially putting the lease at risk of ¢ancelL8tion. The Charity addresses this by strict govemance wocesses which monitor all critical aspect of adheren￿ to the lease. bl A lundamental change in the economic circumstances of the LOCAI Authorilies which place children with the school, and which pay Iheir fees. The charity addresses this by focusing on Ihe quality of education and value-for-money for the LA'S. but also maintains a F￿an. on constsnt Stsr￿ by to reslrudure the business if fees should fall signifirAntly due to factors outside the charitys control. To supplement this objective. the school has appointed a Vice Prinapal.. Ccjrporate Operations who Works closely with the PrincipallCEO- to liaise and communicate regularty with all stakeholders. The report of the trustees refers to the detailed process by which other risks are assessed aThJ monitored. Auditor RSM UK Audit LLP has indicated its willingness lo continue in offi￿. The Trustees. Annual Re￿1 is approved by order of the board of trustees and the Strategic Report linGluded herein) is approved by the board of trustees in their capaiity as directors and signed on its behalf by:_ Provision of information to auditor In so far as the Injstees are aware.. there is no reievant audil infomiation of vthich the charitable ethipanrfs avditr* is unaware.. and the trustees hav8 taken all steps thal they ought to have taken lo make theMSe￿eS aware of any relevant audit information and to eSta￿lsh that the auditor is aware of that infomation. Stuart Arthur Trustae ennedy Crookshank Page 19 WEST HEATH 2000 (a company limited by guarantee) STATEMENT OF TRUSTEES, RESPONSIBILITIES Statèment of tru$tee$' ￿spOnSibl11t1eS in relation to financial statements The trustees Iwho are also dire¢lors of West Heath 2000 for the purFoses of company lawl are responsible for preparing the Truslees. Annual Report and the finanaal statements in accordance with applicable law and United Kingdom Accounting Stsndards {Uniled King(Jom Generally Accepted Accounting Practice). Company law requires the Iruslees to prepare financial ststemenis for each financial year which grve a Iwe and fair view of the slate of affairs of the charitsble company and the group as at the balance sheet dale, and of the incoming resources and application of resources. induding the income and expenditure for th8 charitable group for that period. In preparing these financial siatements. the trustees are required lo.. select suitable accounting poliues and then apply them consistently.. observe the methods and principles in the Charities SORP.. make judgments and estimates that are ￿asonable and pnJdent- prepare the financial statements on the going concem basis unless it is inappropriate to presume that the ch8ritsble company will contsnue in business. The Iruslees are responsible for keeping proper accounting records that disclose wlh reasonable accuracy at any time the financial wsikn.on of the charitsble company and enable them to ensure that the financial ststemenls Comply wth the Companies Ad 2006. They are also responsible for safeguarding the assets of the ¢haritsble company and the group and hence for tsknng reasonable steps for the prevention and detection of fraud and other irregularities. INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WEST HEATH 2000 Oplnion We have audited the finanual statements of we￿ Heath 2(KKJ {Ihe 'parenl eharitable compan￿) for the year ended 31 August 2020 which comprise the Consolidated Statement of Financjal Activities. Consolidated and Charity Balance Sheet. the Consoli¢Jated Statement of Cash flows and notes lo the financial slalements. induéing a summary of significant accounting policies. The financial reporting framework that has been applied in their p￿paration is applicable law and Uniled Kingdom AccL)unling Standards. including FRS 102 The Finanual Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Gen￿alty Accepted Accounting Practic£}. In our opinion. the finanual statements= give a true and fair view of the state of the group's and the parent charitable company's affalrs as at 31 August 2020 and of the group's in￿ming resources and application of resources. including its income and expenditure, for Ihe year Ihen ended-, have been property wepared in ar￿anCe wth United Kingtlom Generally Accepted A¢counting Prath"ce'. have been prepared in accordance with the requirernents of the C(Mrpanies ACA 2006. Basis for opinion We conducted our audit in accordance wrth Intemational Standards on Auditing {UKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described In the Auditors responsibilities for the audit of the financial stslements section of our repyjrt. We are independent of the group and pa￿nt Charitab￿ company in accordance with Ihe ethical requirements th81 are relevant lo our audit of the finanual statements in the UK. induding the FRC'S Ethical Standard. 8nd we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden￿ we have obtained is sufficient arKI appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nolhing to report in respect of the folk)w"ng matters in relation to which the ISAS IUKI require us to report to you ￿ere'. the trustees. use of the going concern basis of accountirKJ in the preparation of thè financS81 ststements is not appropnate,. or the Iruslees have not disdosed in the finantsal stslements any idenltfied Material ￿n￿rtaInlieS that may cast significant doubt aboLrt the group's or parent charitable company's abiltty trj continue to adopt the going concem basis of accounting for a period of at least ￿e1ve months from the date when the finanoal statements a￿ authorised for issue. Other inforniation The other infomation comprises the infomiation induded in the annual report, other than thè finaneial statements and our auditor's rewrt thereon. The tfustees are responsible for the olher information. Our opinion on the fin8ncial statements does not cover the other infornation and. except to the extent otherwise explieidy slated in our report, we do not exp￿$$ any fomi of assurance condvsion thereon. In connection with our 8udit of the finanual ststements. our ￿$￿)nsIbIlity is to read the other information and. in doing so, CL)nsiéer whether the other informalion is malerialty inconsistenl wlh the financtal statements or our knowledge obtsined in the audit or otherwse appears lo be materially misslaled. If we identify such material incijnsistencies or apparent material misslatefftenls. we are reqUI￿d to detemine whether there is a material rnisstatemenl in the financial statements or a malerial misslalem8nt of the other information. If, based on the work we have perfomied. we eonclLHle that there is a material misstatement of this other infonnation. we are required to rep)rt that fact. We have nothing to repcrft in this regard. Opinions on other matters prescribed by the Companie5 Act 2006 In our opinion. based on the work undertsken in the course of Ihe audit.. the informatwJn given in the tnjstees. report and the incorporated strategic report for the financial year for which the finanual statements are p￿pared is ¢onsistent.wilh the finanryal statements.. and the trustees. report and the incorwrated strategc rewt has been prepared in accordance with applicable legal requirements. Page 21 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WEST HEATH 2000 Matters on which wè are required to report by exceplion In the light ol the kno￿edge and understsnding of the ￿rnpanY and its environment obtained in the course of the audit, we have not identiffied Mat￿la1 misstatements in the trustees. report and the incorporated strategic report. We have nothing to report in respect of the following mattets in relati(M) to which the Companies Act 2006 requires US to report lo you if. in our opinion.. adequate and suffiaent accounting rerAJrds have not been kept by the parenl charitable company. or retums adequate for cAJr audit have not been received from branches not visited by us., or the parent charitable ctxmpany ffinancial ststements are not in agreement with the accounting recA)rds and relums," or certain disdosures of trustees. remunerati¢￿ specified by law are not made., or we have not rec*rved all the inforrnation and expL4nations require for our audit. Responsibiltties of trustees As explained more fully in the statement of trustees. responsibilities ststement set out on page 20. the trustees (who are also the directors of the charitsble company for the purposes of company lawl are responsible for the preparation of the financial statements anij for being satisfied that they give a true and fair view. and for such internal control as the tnJstees delennine is necessary lo enable the preparation of financial statements Ihat are free from material misstalemenl. whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the group's and parent charitable company's ability to LX)nts"nue as a going con¢em, disclosing, as applicable, matters laled lo going ¢oncem and using the going c4)ncem basis of accounting unless the Iruslees either intend lo liquidate the group or parent charrtable c￿MpanY or to cease operab"ons, or have no realistic allemalive bul to do so. Auditor's responsibil•ties for the audtt of the financial statements Our objectives are lo obtain reasonable assLFrance aboul whether the finanaal ststemenls as a whole are tree from material misstalernent, whether due to fraud or error. and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance wilh ISAS IUKI wll a￿ayS detect a material misstatement when it exists. hAisslalements can arise from fraud or error and are considered material if, individually or in the aggregate. they could ￿asonablY be ex￿Cted lo influence the economic decisions of users taken on the basis of these finanaal statements.. A ftjrthef descrripb'on of our responsibilities for the audit of the finanaal statements is I￿ated on the Financial Reporting Counol's webwte al: htt ..11%￿v.frc. -uklauditorsres onsibilit￿S This description fom)s part of our auditorfs report. Use of our report This report is made solely lo the charilable eA)mpatys members, as a b(xly. in accordance with Chapter 3 of Part. 16 of the Companies Act 20(￿. Our audrt wod( has ￿en undertaken so that we might state to the charitsble company's members those matters we are required to stste to them in an auditorfs report and for no other purpose. To the fullest extent pemiittei1 by k4w. we do not accepl or assume responsibility to anyone other than the tharitable company and the charitabk company's members as a body, for our audit work, for this r8POrt, or for the opinions we have fomèd. Zoe LongStsff-Tyr￿ll {Senior Ststulory Auditor) For and on behalf of RSM UK Audit LLP, Ststu1￿ Audstor Chartered Accountants Porlland 25 High Street Crawley Wesl Sussex RH10 1BG Date.. Page 22 WEST HEATH 2000 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES {Incorporating Income and Expenditure A¢¢ount) FOR THE YEAR ENDED 31 AUGUST 2020 Unrestricted Notès and Non- chaTity fund funds R¢strlcted Total Total funds 2020 2019 Income from.. .t)on81ions and legacies".. . 399,452 399.452 374.510. Charilalje actiwties. 8.134.654 8..134.654 7.981.234 Other Ira4Jing activities Investments 56.138 56.228 247.851 9.554 9.554 10.058 Total 8.200,346 399,542 8.599,888 8.613.653 Expenditure on: Raising Funds Charitsble Aclitrities 40.943 40.943 160,152 8.027.961 325.616 8.353.577 8,135,295 Total 8.068.904 325.616 8.394.520 8.295,447 Net income 131.442 73.926 205.368 318,206 Transfer between funds Net movement in funds 131.442 73.926 205,368 318,206 Reconciliation of funds- Fund b818nces brought fcThard 1 September 5.559,701 458,607 6,018,308 5,700.102 Fund balances carried fonward at 31 August 5.691.143 532,533 6.223.676 6.018,308 . Page 23 WEST HEATH 2000 Company Registration No. 03571239 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2020 2020 2019 Notes Flx•d Assets Tangibl& fixed assets 14 2.456.474 2,602.741 CurreDI assets Stock 5.553 6,593 Debtors 16- Cash at bank and in hand 4.149,927 4.057.654 4.189.287 4.138.286 Creditors: amunts falling due vmhin one year 17 (267.085) .1617.7191 Net current assets 3.922.202 3.S20.567 Total assets less current liabilities 6.378.676 6,123,308 Creditors- amounts falliThJ thje after more than one year 18 (7.0001 Provisians 20 1148.0001 {105.0001 Net assets 6,223.676 6,018.308 Funds Restricled funds 21 458.607 Unrestricted funds.. Gènèral fiinds Designated funds 246.419 5.471.425 22 4.797.612 5.717.844 5.559,700 Non-charity funds 126.7011 6,223,676 6,018,308 The finanoal slatement on pages 23 to 42 ￿Te approved and autI￿rise{l for issu8 by thè Boafd on Its fl￿￿￿4.. and signed on its behall by." Stuart Arthur Kennedy Crookshank Trustee Page 24 WEST HEATH 2000 Company Registration N¢. 03571239 CHARITY STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2020 2020 2019 Notes Fixèd Assets Tangible fixed as5els 14 2.454,389 2,598.468 Investments 15 1(KJ 2.454,489 2,598,568 Current assets Sloek 3.761 3.761 Debtors 16 67.233 135,469 Cash al bank and in hand 4.110.958 3.983.249 4.181.952 4.122.479 Creditors- amounts falling due wthin one year 17 1238.0641 {597.740) {238.064) {597.740) Net current assets 3,943,888 3.524.739 Provi$lons 20 1148.(KKJI (105.000) Net assets 6.250.377 6,018.307 Funds Restricted fijnds Unrestricted funds General fvnds DesÉgnated funds 21 532,533 458.607 246,419 5,471,425 762.088 4,797,612 5,717.844 5.559,700 24 6.250.377 6.018,307 The consolidated nel profit for the year includes a nel surplus of £232.07312019.- £269,794) which is dealt within the accounts of the parent company. The parent has tsken advantage of section 408 of the Companies Act 2006 not lo present its uncons(Aidaled Ststemenl of Financial Activibes. The financial statement on pages 23 to 42 were apr￿0¥ed and authorised for issue by the Board on2L.rttyLL.4tLI and signed on ils behalf by: Stuart Arthur Kennedy CrcKJkthank Page 25 WEST HEATH 2000 CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2020 2020 2019 Notes Cash flows from operating activities Net cash provided by 0￿rats"nY Ctiwbes 25 374.162 768,875 Cash flows from investlng a¢tlvltle$ Purchase offixed ass8ts 14 1305.4031 1308,7471 Disposal of fixed assets 13. Interest reC￿Ved 10.058 {281.8891 1298.6891 Change cash arKI cash equtvaknts in Ihe rep￿ir￿￿ penc*J 92.273 470.186 Cash and cash eqrJvalents at 1 September 4,057,654 3.587,468 Cash and cash eq(Mv8lents 8131 Augusi 4.149,927 4,057,654 Page 26 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 1 Accounting poli¢iÈs L•gal status of the Charity The Charity is a private company limited by guarantee incorporated in England and has no share ¢apit81. The liabilty of the members ts limited to the sum of £1 per member. No one individual member h85 control. The Tegi%iered office is ASI￿rove Road, Sevenoaks. KenL TN13 ISR. The charitys objectives and aims a￿ disclosed in the Princlpal's Report arKI Report of the Tnjstees. Basls af preparalion The fillancial statèménts hav8 beèn prèpared in accordance wth AccA)unting and Reporbng by Charities.. statement of Recommend￿ Prarjice applicAble to tharities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191- (Charities SORP IFRS 10211, the Financial Reporting Standard appliratAe in the UK and Repubh'c of Ireland IFRS 1021 and the Companies Act 2C(16. The financial Stat￿entS are prepared in sterfirwJ. whith is the functional currency of Ihe c*ariiable company. Monelary amounts in thgsè finan(ial ststem$nls are rounded to the nearesl £1. The Chartty cffistitutes a public benefft enttty as definetl by FRS102. The Charity is a qualrfwng entily for the purposes of FRS 102. being a mèmber of a group where the pa￿nt of that group prepares publidy available consolidated financial statements. induding this Charity, which are intended to give a true and fair view of the assets. liabilities. financial [￿sition and profit or 1055 of thè gioup. Thè Charity has the￿fOre taken advaniage of exemptions Irorn the lollowThJ disdosure requirements for parent tharity informats.on presented within the consolidated finanoal statements= Sèction 7 'Stat8ment of Cash Fk)ws' _ PresentatKyn of a statement of cash fiow and related note5 an disckjsures Going concem The trustees have considered vthether it is appropriate to prepare the fiAanual statemènts on the basis that the group and charity is a going concem, induding the impact ofthe ongoing Covid-19 pandemic on that assessment. The trustees have reviewed the financial forecasts for the group and tharity and have in particular considered its anticipated income and exFenditure Commit￿nts fof a peric¢Y oflwefve months from the date of approval of these finanaal statements. In rÈgard to thÈ scho(A the Tmstees hav8 r8wèwed the finanaal projections, budgets and cash flows for the perio¢J up to 31 Augvsl 2022 and are 5ab"5fied that the sch(M)I has adequate finances and reserves to maintsin ils ability to operate successfully for Ihe luture vthut additional funding. The school's lee income comes from Local ALrthorities and fvnding has continued lo be received forlhe a￿deMiC year 2020121 in line wth the DfE published guidelines. It is also anticApated that this funding will ojnlinue for the a¢ademic yèar 2021122. This assumption has been built into the financial forecasts. cash fiows and budget for 2021122. With this proteded incom8, th8 Trusté•s are satisfied that the sch￿1 can continue as a g￿ng concem. The trustees believe that the group and charity has adequate resourr£s to conb.nue in operational existence for al least the nexl fr￿1Ve months from the date of approval of the finanual statements arbd to meet all of its liabilities during that pericx1 as they fall du&. For that rèason. the trustees continue to adopt Ihe w)in9 concem basis in preparing the finane4al siatements. Basis of consolidation The Grwp finanaal statements cDn501idate those of the Charity and of its subsidiary undertaking drawn up to 31 Augu5t.2020. A separate Ststefflent of Finanoal Actiribes and Income and Expendtture Account lor the charity has not been presented because ihe Charity has tsken 8dvantsge of the exemption afforde(I by section 408 of the CoMpan￿S Act 2006. SubsKliaries are entthès over the Group has the power to control the financial and operating policies so as to obtsin benefits from their aclivtbes. Subsidiarie5 are fvlty wnsolid8ted from the date on whiGh ¢ontrol is transferre¢J until the date that control ceases. Intra-group IransactM)ns. balances and unrealised g8ins and losses on ifansactions between group Companies are eliminated. Page 27 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2020 1 Aceounting P￿ie1t$ (continutdj Incowne -Income represents the total_inwme receivabk during the year comprising.donati￿s and gifts, fees receivable, bursaries released, lettings. investment incL)me and other income. Fees receivable and letknngs income is acwjnted for in the period in whith the semce is prowded. Donati(>ns for a¢tivities restricted by the donor are taken l() re*rided funds. General ftjndraislng is made for the purtx)ses of the 8ursary Fund and all donors arè assumed to have restricled their don3b.ons for that purpose. tjnless specrfi¢ally stated othemse by eath Expenditure and apportionment of costs between activities With few exceptions. costs incurred by the Chartty are directly for the prow5ion and delivery of edueatk)n seNiees and, 85 such are aPKK)rboned entirety to that actNity. No distinction is drawn between day-caie 8nd ￿sidential prO￿lS1On as these are integrated parts of the totsl of ed￿tiOn. Where other activities are undertaken it is the usual praciise ofthe Charity to employ staff who are fulty committed to those activities, so as not to dilute the efforts of education stsff. Any costs directly incurred on or by those staff are charged to the relevant actiiitty. Property (osts. utilities and other costs of occupation are not apportioned to noneducational actiwties as the share which coul¢J be notionalty attributable to non*ducatw)n actiwties is de Trwnimis and is not incurred on a marginal basis. Governance costs, indudes only those ilems which are not direclty related to delivery of educatfron services, or other speafic actiwties. rt includes 100% of the Accounting. Annual Audit and Ststutory fees and 1 % of the salary cost the Chief Executive and 5% of the saL7ry costs of the Company se￿tary. Fund accountSng Uniestricted lunds comprise accumulaled surpluses and deficits on general funds and are available for use at the discretion of the Trustees in furtherance ol the general Charitab￿ objectives. Designated funds comprise unresln'cled funds that have been sel aside by the Tnjstees for particular purposes. The aim and use of each ¢Jesignated fund is set out in note 22 to the finanaal statements. Restricted lunds are lunds subiect to Specif￿ restricted conditwjns imposed by the donors Inote 21). Irr•eov•rabl• VAT As virtually all of the Charity's revenue is from fees charged to Lttal Atslhorities for the pwovision of educats'on, advantage has t*en taken ofthe concession whid) ￿rmIt5 the tharity not io wister for VAT, thereby eliminating the nèèd io add VAT to inV￿ceS for fees. The rèason for this is that any VAT charged by the Charity wouks not be recoverable by the LAS, which could place the Charity in a wmmeruallyuncorriF)etitive p)osit￿. However. because thè Charity itsèlf is thèrèforé outside thè scopè of VAT rÈporb"ng, and thère is r+ts VAT-taxable income, any VAT p8id by the charity on its own outgtsings cannot be rerx)vered. and therefore represents an additional cost. Any su¢h VAT is inGludeil in the books of ac£ount as part ofthe cost of the g(￿5 or seNces purchased. Termination eo$ts Termination benefits are rewgnised immedwtety as an expense when the wmpany is demonstrablycommittad to termin8le the emrAoyment of an employe8 or lo pr(Mde terminalion bÈnèffits. Page 28 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2020 1 Accounung pollcles (continued) Tangible fixed assets Tangible fixed assets a￿ stated at cost less depwation. Cost represents NJr¢hase price togetherwith any inadental costs of acquisilitsn. Depreciab"on is provided on all tangible ffixed assets in Order 10 ￿[te off their cost by equal annual inslalrnents over their expected useful lives. The rates adopted are as follows".- Fixtures and Fittings Motor Vehicles Leasehold improvements Plant Equipment & Fumiture Temporary Buildings 3 years 4 years 5 to 20 years 7 years 3 years 3 years Stock5 and work in progress Stocks and work in progress are valtjed at the lower of cost and net realisabfe value after making due allowance for obsolete and slow-moving stocks. Cosi includes 811 dire(x costs and an appropriate proportion of fixed and variabye overhead. Financial instruments A finan¢i81 instrument 1$ a contract th* gives rTSè to a finanrial asset of one entity and a financial liabilty or equity instrument of another entity. Financial instruments are therefore dassified and accounting for aecording to ihe subslance ol the conlractual afrangemenl as finan(aal assets. financial liabilities or equity instrumènis. An equity instrument is any cDntract that e￿den￿ a residual interesl in the assets of the entry after deductill9 all of ils FlnancSal assets and Ilabilities The Charily's debtors and creditors that meet Ihe definit￿￿ of either a fina￿la1 asset or a financial liability are initially recognised at the transaction value and thereafier a￿ staled at amortised cost using the effedive interest method. Taxation The d)arily is a registered tharity and as suth its inccy17e and gains falir4J within Sections 371 to 489 of the Corporation Tax Act 2010 Sédion 256 of the Taxation of Chargeable Gains Act 1992 are exèmpt from corporation tax to the extent that they are applied to its chantable objeclives. Operatlny leasès Operating lease costs are recognised on a ￿tra￿ht line basis cw8r thè temi of the relevant lease. Initial direct costs incurred in negatiating and arranging an operab.ng lease are added to the carrwng amount of the leased asset and recogniséd on a strawht line basis over the lease temi. 2 Accounting estimate$ and areas of judgement In the applicatTron of the Charity's accounting potrciÈs. the trustees arè required to make judgèmÈnts, estimates and assurnptions about the carrwng amount of 85sets and liabiltDes that 8re not readily apparent from other sources. The estimates and assouated assumptions are based on historical eX￿rienCe and other tsGtors that are consideied to be relevanl. Adual ￿gUIl$ may drffer from these eslimates. The estimates and underfying assumplK)ns are rewewed on an ￿)goIng basis. Rewsions lo accountino estimates 8re recognised in the period in which the estimate is revise(I where the ￿vi￿on affects Only that period. or in the period of the revision and future periods whwe the revision affects l)olh curTeni and luture periods. The trusiees th) not considei any of the judgements or estimations to have any syJnificant effect on Ihe financial statements. Page 29 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2020 3 Donations and10ga¢ies Restricted fvnds 2020 2019 Donations re￿IV8b1e 399.452 374,510 4 Charitable a¢tivities Unrestricted funds 2020 2019 Education - fees receivab 5.-Other.trading activitiès Unrestricted Restricted 2020 2019 funds funds Letknngs TradiThJ Activities Other income 36,324 19.814 36.324 37.192 19.814 208.177 2.482 90 90 56.138 90 56.228 247,851 Of the other totling actiwlies income for the.yearen¢Jed 31 August 2019. £2,482 is.attributsbl8 to restricted funds and £254.367 is attriblrtable to unrestricted funds. 6 Investments Unrestricted funds 2020 2019 Bank interest re￿Ivable 9.554 10.058 7 Raising funds Staff . OtheT Depreciation 2D20 2019 osts Total Total Lettings expenses Trading 8clivity 304 1.555 11.737 26.714 2.188 40.639 158,597 11,737 27,018 2.188 40,943 160,152 The total raising funds fc￿ the year ended 31 August 2020 and 2019 is attributable to unrestricted funds. Page 30 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2020 8 Charitable expenditure Stsff Other Depreciation 2020 2019 Education 5.338,693 2,517.793 440.037 8.296.523 57,054 8,104.970 30.325 Support costs- Nole 9 3.788 53,266 5,342,481 2.571,059 440.037 8.353,577 8,135.295 Of the total charitsbte expendilure for the year end 31 August 2019 £363.410 is attributable to restricted funds and £7,771,885 to unrestricted funds. 9 Support ¢osls Unrestrict•d funds 2020 2019 Audit, accounting and tsx fees Statutory fees- OFSTED 1% of salary costs of Chief Executive 5% of salary ofComp8ny Secretary Trustees Iravel expense 45.960 21.4 7.277 1.179 6,193 1.161 1.441 2,609 29 40 57,054 30,325 10 Results from tradlng subsldiary The charity has one wholly owned SUb￿dIary. West Healh Centre Limited (Company number 05355486). which provides banqueting and conference facilities and training courses lo education estatlishments and other businesses. 2020 2019 Statement of Comprnhensive Income Tumover 13.880 (15.8861 {2.0061 124.7531 126,7591 57 206.988 {70.749) 136.239 {87.848) 48.391 Cost of 5ale5 Gross {lossVprofrt Administrative expenses Operating {lossllprofit Interesl receivable and similar incorne 21 (Lossyprofit before tsx Tax on profit (Lossyprofit for the financial year 126.7021 48.412 126,7021 48.412 Page 31 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 AUGUST 2020 10 Results from Irading subsidiary (continued) 2020 2019 statement of Financial Position Fixed assets Tangible assets 2.085 4.273 Current a55ets Stocks 1.792 2.832 7.669 Debtors Cash at bank 38.969 74.405 40,761 Creditors.. amounts tslling due wthin one year (62.447> (89,078) Net current Ilabllltles {21.686) {4,1721 Total as$ets less current liabilities {19.6011 701 Creditor5.' amounts falling due after more than one year (7.0(M)) Net (liabilitiesllassets {26,6011 101 Capital and reserves Called up shar6 ¢8pilal 1CK) 100 Profit and loss reserve 126.7011 48.413 Gift distribuiion to parent charity 148,4121 Profil and loss reserve carried fonvard (26,701 } Totsl equlty (26.601 } 101 11 Net Income 2020 2019 Total Total Net inccrtne is statsd after charging Dep￿CIall0n of tangible fixed assets Operating lease payments 440,037 420.017 380,133 345,876 Page 32 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 AUGUST 2020 12 Auditorfs remuneration Inetl 2020 2019 Audil of the finan￿al stalements for the group and charity Audit of the charity's subs¥Jiary Audit of the teachers. p￿SlOn scheme Non audit services.. 17.000 12,000 2.500 1.785 1,700 Corporation Tax complFance Other services 925 2,290 3.000 3,2 23.910 21,490 13 Staff costs and remuneralion of key management pgrsonnel Staff costs.. 2020 2019 Wages and salaries Social security costs Other pension costs Other costs 4.324.474 4,130.593 378.811 345,366 427.252 573,401 32.915 18,740 Termination payments 100,625 27.500 5,410,226 4,949,451 Number of employees (group and charity) The average number of employees during the year w8S= 2020 2019 No No Direcl charitable 149 151 Adwninislralion and support Subsidiary company 37 35 187 189 The number of employees earnin9 over £60.000 pw annum fell wlhin the following ranges:. 2020 2019 No No £60.001- £70.000 £70,001- £80,000 £90,001 - É100.OLN) The Trust considers the Board of Tnjstees. the Chief Executsve 8nd the Senior Leadership Team as their key management personnel. The total cost of the key management personnel including employer national insurance contributions amounted to £666.16312019.' £666.7221. During the year. no trustees received any remuneratson or benefits in kind 12019: 01. During the year 1 Irustee12019.. 11 received reimbursement ol travel expenses amounting to £2912019= £401- The Charity has purchased indemnty insuranr£ for its trustees at a cost of £3.587 {2019: £3.302). Page 33 WEST HEATH 2000 NOTES ro THE FIF4AN¢IAL SYATEUE14TS (C0th￿dI FOR THE YEAR ENDED 31 AUGUST 2020 14 T•nolN•fix•da8s0ts Tot•1 buHdkngs &fumlturn Cost 1 S¢ptemberS)19 Y*ior 3.34aSII la).9B7 2.4$9) 1391.019 1.824 61277 9N281 11* 218.Sg8 5.614.720 305.403 14.772) 681.492 133.&Y)I 362.667 I13.￿] 31 *4JiLtst3)20 61.277 1.091979 5.795.102 1 sEp￿rnber20I9 1.125.$3J 156.445 (12.455) 1.4￿.$19 467ts31 246.431 61.277 7*016 11&￿$ 112.391 39.731 12.3271 149.795 3.011.979 440.037 (113.3881 3ll38.628 14.r12) 31 AUg￿t2020 l••tbook V41 J1 August￿20 31 ￿UlEI019 61.2n 911251 1.¥•1.5YJ 2.016.978 145.310 2iJ.gY3 180.728 1gD.2&5 .843 I￿20? 2.456.474 2.602.741 ¢harty I swen*w2019 AQthwJns Ci$PWts 31 2020 Dopr•datiors 1 SeP￿rnbEr2Dl9 g¢ Ioryear 3￿.$11 120.997 r12.459) 3.387.Q49 1M24 61.277 912.162 115.696 21&598 5.544.e01 305.403 14.n21 181.492 133.&YJI 667 113.9601 61.271 1,027.060 5.724.983 1.3rJ.o IS1245 (r2.459} 1.4￿￿19 246.gJl $33 [33.￿) 268.63 61.277 734.670 113.247 2.946.133 437.849 1113.3881 3.270.$94 rd,3271 149.795 31 ￿uSt2010 Mpt bvokV•lue 31 A￿U5¢ 2020 .JI .152 61.2n 0•7.917_ 1.SW230 145340 213.993 178.943 -177.482_ 54.843 106.207 2.4S1.389 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2020 15 Investments Th"e Charivs only subsidiary urKlertaking al 31 Augusl 2020 is West Heath Centre Limited. registration numbef 05355486, which is loo0￿ owned by the Charity. The company's registered office is West Heath School, Ashgrove Road, Sevenoaks. Kent. TN13 1SR and it's objective is to operate a training and conferencing centre. Full fin8nu81 information can be found in note 10. 16 Debtors.. amounts falling due within one year 2020 2019 Group Charity Group Charity Trade debtors 500 23,312 16.751 Amounts owed by group undertaking P￿paYments and accJued income 33.426 69,100 49.618 33.307 33.307 50.727 33.807 67.233 74.039 135.469 17 Creditors: arnounts falling due wrthin one year 2020 Group 2019 Group Charity Charity Trade c*editors Other ts¥8t1￿ and soaal security costs Other creditors Accruals and defeThed income 291.902 96,664 128.017 101.136 290,942 93.021 128.017 85,760 24.171 37.881 205.033 17.405 37.881 182,778 267.085 238.064 617,719 597.740 18 Crnditors: amounts falling after one year 2020 Group 2019 Charity Group Charity Deferred income 7.000 19 Rec¢nciliation of deferred In￿Me 2020 2019 Group Charlty Group Charity Deferred income al I September Income received requiring delemienl Release of income during the year 28.891 49.246 {28.891) 21.841 21.841 {21.8411 75.640 28,891 (75.640} 21.841 21.841 121.8411 Deferred income al 31 August 49.246 21,841 28,891 21,841 Deferred income for the charrty relates lo the rent quarter being paid on 25 of September each year bLrt only rebated on a calendar month basis. Deferred income for the group includes wedding income for deposits paid for luture dated weddings. Page 35 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2020 20 Provisions 2020 Group 2019 Charity Group Charity Specific provisions 148 000 105000 105000 The charitable company recognised a prowsion in respect of unpaid employer and teacher contributions to the Teachers. Pension Scheme. The prow$it￿ has been estimated based on published contribution rates for the past 5 years tryjt may be subject to change f(Alowing submission of Info￿nation lo Teachers. Pensions. 21 Reslricled funds The income funij of the Charity:inOudep restricted funds comprising the followng unexpended.balance5.0f ..._.___--.- donations and grants held on tnjsts to be applied for specific purposes.. Movement in funds: Al 1 Sèptèmb•r 2019 At 31 August 2020 In¢ome Expenditure Group and Charity ACF Lease- buildings and maintenan Courtyard fund Carnilla nurse fund Ouldoor education Kenyan school trip Beauty room Memphis ftjnd 120.294 326,011 8.250 1.751 1,795 106 400 375.1￿0 {272.6141 {24,6051 {24.4521 11.7501 11,7951 222,680 301,406 8.250 91 24.452 90 106 {4001 458,607 399,542 325,616 532,533 Page 36 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2020 21 Restricted funds Icontlnued) Prior year movement in fund5'. At 1 Septernbet 2018 At 31 August 2019 Income Expendlture Transfers Group and Charily ACF Lease. buildings and maintenan Outside dassroom Co¢Jrtyard fund Camilla nurse furKS Outdoor Educatic¥) Kenyan s¢hoDI trip Aciing Up Theatre Comparsy Beauty room Memphis fund 1313.6041 I6￿) 124,6061 (24.5101 120.294 6WJ 350,617 8,250 450 3,185 326,011 8.250 1.751 1.795 24,510 2,454 11.153} 11.3901 28 106 106 400 The ACF Lease- BLrildings and Maint8nanrA fund has been estsblished for the feterpt of rebated rent fr￿n the k8ndbrd 8nd is "èxpensed-on the upkeep ol the"trxJikling arid its grounds.- The Outs%le Classrcx)m. Cwrtyard and Aaing Up Theat￿ C￿Y luThJs a￿ all vsed to receive donations for the purcha88 equipment ￿ thesè skwfic areas. Tha Camilla Nurs8 F￿d has been 8518blished to ￿1Ve g) the empw a nU￿e ¢0 deal with the m¢dtral n88ds of th8 siudents. The Outdoor Education fund is used lo receipt lur¥Jraiyrv4 donalions to help support students with payments for sthool resid8nlial trips. The Kenyan Sthool lrip fund 15 donations received to lund a trip by siaff arKI St￿Je￿ts ol Ihe Scho￿ to Kenya. This fund has now been ¢losed down and the donors lo the fijnd have given approval lor the fund lo be used for altemative ￿SIdential trips due to the volatility ITh Kenya which wll prevent the sthool from sending staff and sbjdents to this part ol the worfd. The Beauty Room lund is a fund to recewe 4Jonaltons from reuixents of beauty treatrr*nts by the students as part of their studi8s. lo be used for purchase ol supplies afyj equipment in the Beauty Room. The Memplws lun(* has been established t1¢￿8￿￿$ for a slu¢Jent. ￿eX Lloyd4le8d was awaitsThJ adrni5sion to the school when sadly she passed away. She was a ke￿ rnJswian and the fund has been set up for the Memphis project during 2015 and as an 8Mual prize in her Pap 37 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR TPIE YEAR ENDED 31 AUGUST 2020 22 Designated funds Of the lotsl unrestricted funds of £5.692.844 {2019: £5,559.7001 the following amounts have been designaled by the Trustees.. Group and charity At1 Sept•mb•r 2019 utilised I rnl•as•d New dèsignatlon At31 August 2020 Capital projects and cyclical maintenan 682.885 (682,8851 1,247.600 1,247,6 Fixetl assets {less restn.cled funds) Operational reseTve fund Bursary fund 2.272.457 117,495 2,389,952 1.sc￿.000 333.873 1.500.000 342.270 {51.933) 43.536 Total designaled fvnds 4.797.612 (734.818) 1.408.631 5.471.425 Prior year Group and ¢harlty Utlllstd I New At31 September 2018 released designation August 2019 Capitsl projects and Lyclical maintenance 207.130 1207.130) 682.885 682,885 Fixed assets (less restricted fiJndsl OperalionaS reserve fund Bursary fund 2.355.346 1.500.c(#) 354,634 1391.6391 308.750 2,272,457 1.500.CY)O 342,270 (51,9331 39,569 Total designated funds 4.417.110 1650.7021 1.031.21)4 4.797.612 The 'Operalional Reserve fund. rep￿sents the value of cash to be kept aside to sustain the School through a period of restructure should the need arise. The Fixed Assets fund represents the net book value of monies invested in fixed assets owned by the Charity. Any restricted funds held for amortisalion have been deducted from the Fixed Assets totsl. The Capital Projects and cydical maintenance fund is to promde continued investment and maintenance of the assets of the Charity. The Priority one list has been drawn up by th& financB c￿Mmittee to allocata this fL>nd for the fdlowing 12 months of agreed ¢arNtal expenditure. The Bursary fund, established from fiJndraising aclivities. is used to Supp￿Ment fees for students who are not fully funded by Local Authorities. 23 Capital commitments At the year end the Group and Charity had capilal commitments of £1.247.60012019.. É682.885) in relation to works carried out on the premises over the summer holiday and other committed projects. Page 38 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continu￿) FOR THE YEAR ENDED 31 AUGUST 2020 24 Analysis of net assets botween fund$ Unr•stri¢ted Yunds RestrÈcted funds Nonvcharity funds Total fvnds 2020 Total funds 2019 Group Fund balgnces at 31 August 2020 are reprèsènted by.. Tangible fixed assets Currernl assets Current liabilittes Provisions Liabilities due after one year 301.512 5.768,870 {204.6381 {148.000) 238.064 2,152,877 {1,620,3441 2.085 40.761 162,4471 2,456.474 4,189.287 1267,0851 1148,0001 {7,0001 2.602,741 4,138.286 {617,719 1105,000} 1238,0641 294.469 17.(K)01 26.601 Total net assets 5,955.806 6,223,676 6,018.308 Analysis of nel assets between furbds Unrestricted funds Restrkted funds Total fund$ 2020 Total funds 2019 Charity Fund balan￿ at 31 August 2020 are represenled by.. Investments Tangible fixed assets Current assets Curr8nt liabilities PrOMS￿nS loo 2.152.877 3.950.931 1238.0641 1148.(VJ)I 100 2.454.389 4.181.952 1238.0641 1148.ofMJ} 100 2.598,468 4.122,479 {597,7401 {105,IXJOI 301,512 231,021 Total n¢t assets 5.717.744 532.533 6.250.377 6,018,307 Pthor year: Analy515 of net a55et$ between funds Unrestricted lunds Restricted funds No￿￿harity funds Total funds Total lunds 2018 2019 Group Fund bal8nce5 at 31 August 2019 a￿ repr￿nted by. 2.272.351 .-. 3.920.990 1528,6411 {105.0001 Tangible fixed assets Current 8538ts Current Ik8bilities Provisions Liabilities due after one year 326.117 132.49) 4,273 84.808 {89.078) 2,602.741 4,138,286 1617,7191 1105.0001 2,714.011 3,692,404 1629.5631 {76.0001 17501 5,700,102 Total net as$et$ 5,559.700 458.607 6,018,308 Analysls of net assets betweon funds Urtreslri¢ted lunds Restricted funds Total funds 2019 Total funds 2018 Charty Fund balances at 31 Augvst 2019 are repwesented by. Inv8strnents Tangible fixed assats CurTent assets CurT¢nt liabilibes Provisions 11x1 2.272.351 3,989.989 1597,7401 1105.tK)01 100 2.598.468 4,122.479 1597,7401 1105.0(N)} 6.018.307 100 2.706,657 3.604,364 1535,0201 176,0001 5,700,101 326.117 132.4￿) Total n•t assets 5,559.7LYJ 458.607 Page 39 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 AUGUST 2020 25 Reconciliation of net movements in fvnds to opernting cash flows 2020 2019 Net Movement in funds 205,368 440,037 (9.5541 (2,3271 1.040 40.232 (343,6341 -43",000. 318,206 Deprecialion charge Interest received 420,017 {10.0581 Profit on disposal of fixed assets Decrease in stock 406 Decrease in debtors 23.898 16.406 {De￿ase)11r￿ease in creditors Increase in pmmsions N•t cash inflow from opèrating activities 374.162 768,875 26 Pension commitments The School p8rtieipates in the Teathers. Pension Scheme fthe YPS'I for its teaching staff. The pension charge for the year includes contribulions payable to the TPS of £341.572 {2019.. £201,337) and at the year end £nil12019.. £29.6261 was accfued in respecl of contributions to this scheme. The TPS is an unfvnded multi-employer defined benefft pension scheme govemed by the Teachers, Pensions Regulations 2010 (8s amended) and The Teachers. Penstons Scheme Regulations 2014 las arnended). Members contiibute on a "pay as you go" basis with contn"bLrtions from members and the employer being credited lo the Exthequer. Relirement and other pension benefts are paid by public funds provided by Parliament. The employer contribution rate is set by the Secrelary of Slate following scheme valuations undertaken by the Govemment Acluarls Department. The most I￿nI aciuarial valuation of the TPS was prepared as at 31 March 2016 and the Valuation Report. which was published in March 2019. confirmed that the employer contributw rate for the TPS would increase from 16.4% to 23.6% from 1 September 2019. Employers are also required to pay a scherne adminhstralion levy of 0.080A giving 8 totsl employer Contribution rate of 23.68Vo. The 31 March 2016 Valuation Report was prepared in accordance wilh Ihe benefrts set out in the Scheme regulations and under the approath 5peafied in the Directions, as they applied at 5 Mar¢h 2019. However. the assumptions were considered and set by the Departrnent for EdUcatiC￿ prior lo the ruling in the 'McCloudlSargeanl case,. This case has required the courts to consider cases regarding the implementation of the 2015 refomis to Publi¢ servi￿ Pensions including the Teachers. Pensions. On 27 June 2019 the Supreme Court denied the govemment pemiission to appeal the Court of Appeal's judgment that transitional provisions introduced to the refomied pension schernes in 2015 gave rise to unlawful age discriminab"on. The govemmenl is ￿specting the Court's deusion and has said it will engage fu15y with the Employment Tribunal as well as employer and rnember represeniaiives lo agree how the discriminations will be remedied. A cOnsultsti￿ was launche(I by the govemment ¢)n 16 Juby 2020. and dosed to responses on 11 October 2020. Page 40 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 AUGUST 2020 26 Pension commitments Icontinuedl The TPS is subject to a cost cap mechanism which was put in pLice to protect tsxpayers against unforeseen changes in scheme costs. The Chief Secretary to the T￿SUry. having in 2018 announced that there would be a rewew of this cost cap fflechanism. in January 2019 announced a pause to the cosl cap mechanism follovAng the Court of Appeal's ruling in the Mccloudlsargeant case and vnb"l there is certainty about the value of pensions to employees from April 2015 onwards. Thè pause was lifted in July 2020 and the government is prepanng to complete the cost control element of thé 2016 valuations. wliith is-eX￿cled to be completed in 2021.-- In view-of- the. above'rulings.and-t1ecisKJns the'assumptions US￿1. in-lhe 31 .March 2016.Acluarial Vahjation .may' become inappropriate. In this scenario. a valuation prepared in acwrdanc£ with ￿vised benefits and surtably revised assumptions would weld different than those contsineLI in Ihe AGtu3ri31 Valuatkm. Until the consumation and the cost cap mechantsm review a￿ c(rfnpkted it is not w)ssible to conclude on any financial impact or futur8 changes to the (xMtribution ￿leS of the TPS. Aco)rdingty no prowsK)n for any additicM)al past benefit pension rAJsts is induded in these financial statements. Defined Contributions Seh•m• Contributions are also made in respect of texhing and non-teaching stsff to a defined conlribution scheme. The scheme is managed by-scottish Widows, the assets of Wh￿h. a￿ independently adrninislered.- The-p¢nsion Cost charge in respect of this stheme amounted to £301.44312019.' £193.5621 during the year. Staff have the oplion to saLqry sauifif* and a sum equal to the salary Sa￿fiCed is paid to the $￿ttISh Widows scheme on behalf of the employeè. Thè sawng in employers'"national insurance cK)ntfibutions on the sacrificed salary is also paid to the scheme as an additKJnal employerfs contribution. The salary sa¢rifi¢ed and the saving in employerfs national insurance is therefore induded in the pens￿ cost charge re(x)rdeil in the prewous paragraph. ContrI￿tionS totalling £17.405 {2019: £54.743) were payatje to th¢ fund at the year end. 27 Operational lease commltments 2020 2019 Operating leases which expire-. Wthin one year Between 2 and 5 years Ovarfive years 354,704 1.403.171 355.569 1.405.218 30,450.C 30,8LXI,000 32,207.875 32.560.787 Inejudod in thè commitments listed above are amounts payable under the lèase with ACF Sevenoaks of £350,000 per annum. This same amount is then refunded under the lerms of Ihe kase as a deS￿nated fund for the upkeep of the building. This lease was for 99 years and is due lo expire in 2112. Page41 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Contlnued) FOR THE YEAR ENDED 31 AUGUST 2020 28 Related party relationshlp transaction$ West Heath Centre Limited has an intercompany account West Heath 20C() which represents items settled via tha school bank account and transferred to the Centre induding a monthly salary re-charge and salès made through the school credit card facility. Al pfofits made by West Heath Centre Limited are gifted to the sGlwl. rrtjring the year the following transactk)ns took pL4ce: Recharges to West Healh Centre Limited- £11,737 (2019.. £76.9551 Repayments from West He*h Centre Limited - £Nil12019." £50.3301 Gfft aid donalion from West Heath Centre Lirrntsd - £NA12019: £48.4121 At the year end £33.426 (2019.. £69.1CKII was owed from West Heath Cenlre Liuwted and is induded within debtors. These amounis were eliminated on con501idalion. 29 ReconcIlla￿On of changes Sn nel debt- Group 1 September 2019 Cash flows 31 August 2020 Cash 8nd Cash eouivalents 4.057.654 92.273 4.149.927 Total net debt 4 057 654 4 149927 Reconciliation of changes In net debl- Charity 1 Septemb¢r 2019 Cash flows 31 August 2020 Cash arKI cash equivalents 3.983,249 127.709 4.110,958 Tolal net debt 3 983 249 127 709 4110958 Page 42