Company Re9lStrat5on No. 03571239 Charity Number 10696Y7 WEST HEATH 2000 {COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 WEST HEATH 2000 la company Ilmlted by guaranto0) CONTENTS Legal and administration information ChaiTman'5 report Principal's report 3- 11 Rept)rt ofthe Iruslees 12-16 Strategic report 17-18 stat8m8nl of Trusteès, Respon5ibilrties 19 Independent audltorfs report Consolidated 8ts1ement of ffnarFcial actwilies 23 Consolidatsd ststomgnt of finan¢ial position 24 Ch8rity stslernenl of financial position 25 Consolidated statement of cash Ilows Notes to the finan¢ial statements 27-42 WEST HEATH 2000 (a company limltsd by guarant•o1 LEGAL AND ADMINISThATIVE INFORMATION Company Numb8r Ch*iity numbèr G0￿mIng dgBumont Oymting Idonuty 0￿71239 1069677 M￿OrandU￿ and Art(des ofAssedatK)n Wasl Heath Schwl Pauline Louise Knutton ICh8irl Glenn Uan*s Campb811 IRe8igned 9 Juty 20211 Stu8rt Arthur Kennedy Cmokshank (Resigned 9 July 20211 Loigh Harris Nishka Mary Smith Graem¢ Allan LawT* (Resonthl 1 June 20211 Rosi? Pa0￿ Greco Marina Evètyn Ann Hou& Oamkqn Patriok Deeney Helen M8rie Mcclure LucyAntoinette Wallaca (Appointed 26 Mar¢h 2W211 Joan￿ FP8nagan IAppoint*J Y o￿Ober 20211 argaret He8th (Apwnted l Othber20211 EX•cu￿¥* Lthd•rnhlp Team Pholini Bohatsk- PThnapal Nikolay Marinov- Head of Finance & Company Sacretary Ifrom Novemtrkr20211 chr￿ Charle5-W8bb- Head of Finance & ¢ornp8ny Secrttsry Ilo Augu8120211 W8n(ty F¢sler- Head of Human Rasourt*$ West Heath School A$hgrove Road Sevenoaks Kent TN13 1SR AU￿￿Or RSM UK Audit LLP StstutoryA￿it0r, Ch8rt8red Aoount8nts Portland 25 High Stretst Crawley West Sus8ox RH10 1BG B&nk•r HSBC le King Str881 Covent Garden London WC2E SoliGltor Kno¢ker & Foskett The Red House, Huh Strè•t Sevenoaks KentTN13 1JL P4e1 WEST HEATH 2000 (a company Ilmited by guarant88} CHAIR'S REPORT This ha8 been another ChaI￿ng*ng year for our staff and students. Staff coped admirably with the full lockdown n November and the re-opening to all our students in January of this year whilst continuing lo follow Government guid81ines regarding covid. Lockdown 98vè our teaching staff the opportunty lo hone their virtual teaching sknlls whilst 8150 supplementing these with a variety of innovative ways in order to maintain wntsct with their students. Thore have been some planned amendmgnts to the Senior Management tgams and this has helped lo stea the school and prowde a clear focus for the way forwafd. The final accounts show a hlqher than pro have Iimile(l our spending. This sutplus wi 'ected surplus, following a year when restrictions imposed by covid be used to assess and support our studenl8' mental health needs following the pandemic and fund ongoing capital projects whilst ensurtng that adequate reserves a￿ held in case of emerg8nci&s. Paullno Louise Knutton Chair West Heath 2000 P462 WEST HEATH 2000 (a company Ilmited by guarantèe) Prlnclpal's Report 202012021 SUMMARY During the academic year 202012021 w8 SUPPOrted 146 students to make progress a¢ademically, socially and emoth"onally. It is a tough and complex task but more importantty a privilege to help our students make progress from typiealty very challenged and difficutt starbng points. The Charrtable ObjectNes continue to underpin ourdevelopments as we refinè and improve howwe'rebuild 5ives through education.. Tru8tees and the Strategic Leadership Tearn have formulated a five-year strategic plan. in Consultation with Staff, parents, students and stakeholders (see folkl￿Trg report on planned actions k)r Sp•￿fiC details). The statutory aceounts C￿arlY indicat6th*the Boa￿ ofTrustee8o)nUnu&to ènsurethe Charstys r￿Qur￿9 are directed towards supporh.ng the School devèlop the curriculLun, therapy, carè, educational facilitiès and expertise in order to meet the complex of ourstudents. It is worth noting thatwe experienced our first national lockdown in March 2020 and this affecte(I th8 number of students we were ab16 to support on slte between March and July 2020. However, our school conb'nusd to operate remotely and we were 8ble to offer onsite provision to our most Vulnerab￿ students. We re￿Ived confirmation from the Departmanl of Educth'on th* ¢wr request to b6 i¢moved from Section 41 list was approved and would be effective from August 2021. It is pivotal to our continuing growth that we are able to control our admissions. as we havè the expertise to know which students we a￿ abk to support. Additsonally, the needs of a115tULlents have lo be considered c&refvlly and in particular the potentlal impact of all pr08pective students to the current sbJd8nt cohort. FlnanGe The surplus targèt for 2￿20121 was £365k. The surplus a¢hieved was £95rk Icombine(l school and WHCI which was above target Strategic Report Finan¢lal Remewl. One ol the most svJnlfi￿llt reason5 foi the higher surplus 15 the COVID 19 pandemic. Thè charty was in favorable position k)Ilowing the government announ￿Ments in regards to eontinued fijnding to Local AuthoritY&s. Given the recluced level of physical Charitab￿ activities, coyts were controlled atKI some expected expen¢Jiture did not materialize. The school, 85 a Charity. continues to prowd8 bursary Pla￿ments from knndraising activities. Dur founding patron also continues to fund a residential ￿pIta placement for studènts. Bursary arKI Te¥pite placements, a8 described. continue to have a posrtive impact on sturtenls and their famslie5, 2. Stud•nt Numb•r# Student nurnbers were h6aTthy for 202012021, with a good rate of referrals and growing numbers of students th srgnffirant mental health difficulties referred to the school by mental health providers and professionals. We stsrted in Septernber 2020 with 137 students and e[1d￿l in July 2021 wth 146 students, above budget and our projection. West Heath rtroived a total of 355 enquirie6 from Lo(xl Authorities and from parents. The dévelopmentwithin our E¢Ju¢ation Offs1tÈ Provision, has helped to retsin and supportst￿entSWho need an alternative ¢urric4Jlum, outside ol our core offer. The number of students who banefft frorn this provision continues to in￿ease. We focus on prowsions that develop our students, confidenTr. salf*&teem and allows them to increase their self4isaplinè and soaal respon$ibilrtie5. Page 3 WEST HEATH 2000 la company limlted by guaranteol Principal's Roport 202012021 (Contlnuedl Teachlng and Leamlng OurTeaching & Leaming offèrcontinues ts> be a strength ofthe s¢hotsl. with a rich and diverse curriculurn offering. In the academic year September 2020 to July 2021, 51 students gained at lea8t one qualification, awss 22 different qualifl¢ations- includ￿ng GCSES, 8TECs, NCFES alld Functional Skills qualificats'ons. The School ￿n￿nu￿$ to offer broad option8, wthtn the curriculum in 8ddits.on to core subjects a$ follows.. 202012021 Yr10 OptFon Band8 OPTION A oprioN B OPTION C OPTION D Citvzenship IY111 Duke of Edinburgh's Award IY111 Perfomiing Arts (Y111 Creative Media IY111 Creative Crafts & Design IY111 Multi Skills IY111 D￿ke of Edinburgh's Award (Y111 Hl810ry IY111 ITIY111 Music Performafw IY111 Catering (Y111 Creative Crafts & Design IY111 Textiles IY101 Art & Deslgn IY111 Music Technology IY111 TextiEes IY111 Art a Design IY111 Motorcycle Maintenance IY171 Busines5 Studies (f111 Music Performan Catering IY101 Forest School (Y101 Bèauty IY101 History IY101 Music Technology IY101 Textiles IY101 IY101 Catsring IY101 Art & Design IY101 c￿atiVe Media IY101 Creative Crafts & Design IY101 Physical Education IY10&111 Perfomiing Arts IY101 Duke of Edinburgh's Award IY101 Erolish Literature IY10 &Y111 IT (Y101 CreatNe Cralts & Deswn (YIOI Cittienship (Y101 DancelY10&Y111 suttn￿ IY10 & Y111 Page 4 WEST HEATH 2000 la company Ilmlted by guarantee) Prlnclpal's Report 202012021 (Contlnued) Re8ld?ntlal Provi¥Son Revlew of W8St Heath S¢hool's W•tfarg Provl¥lon18t.20.4. National Mlnlmum Standord8 . NM81 The'statemtnt of Purpose, ISOPI is still re￿vant and describes how our iesidential provLsion promotes student welfare. The residents'al prothsion is evaluated at le851 annually within our whole school SEF prO￿5s. Thè SEF Pro￿$ indudes an evaluation ofthese NMS and was evaluated before and duhng our annual business planning. In add￿'On to this, our provision and safeguarding prO￿$se5 continue to b& subject to scrutiny from an independent st.20 visitor and Tru5te¢818tudent SeNic•5 Comrnittee - Chairperson). The stsffing arrangements set out the SOP a￿ fit for purpose and have been effective in provKIiThJ h￿h qualty care and support The adjustment In our staffing and pay *ructures within thè ￿re depathient has proved to be effectiv8 in term$ of retsSnlNJ and recruiting iare straff, which historically has bèen prObl￿atiO Inspecbon judgements ouuinad within the following se¢tlon wntinue to be strong. Four resKlenti81 staff were funded to ensure residential supportwort(ers can devo11)p in theirpraetiee and gain fom)ally ￿1>)9n1sed Childcarè Qualifications at Level 3 Diploma orequivalent. Residential staff ar¥ working towards thi5 qualification. Ona out of th8 four has cL)mp￿t$d, are almost compK8te and one has left the sehool'$ employment. Ofstad On 1¢1e January 2020, the s¢hool residentrdl prowsion re￿iVed their annual Otsted inspoetion under the Social Care Common Inspe¢bon Frarneworfi ISCCIFI. The provision was recendy inspecte(l on ISL 3° February 2022 and the school are curr8nly waiting forthe reFy)rt and confirrnatlon of the grdding. The overall inspection judgements January 2020 We￿.. Overall eXper1ers￿ and pr¢gress of children and youflg people How well children arid young poopla arè helped and protected The eff8Ctwene5s of lead8rs and managers Good Good Good Rtport on 2020121 Plann•d A¢iion$ The follo%￿ng summarises progress with 18sI years planned 8dton. Effectively Implèment a new SenlorAlan8gement structure In January 2020 a naw Senior ManagemeTrt structure wa5 Put in placè, with the add￿on of an Exacuuve Leadership Te8m. Together vAth thè S8nior Leadership Team, the 2 teams a￿ responsible for the leadership of the school A new VI￿ Principal of Cutriculum was appointèd ITr January 2021 and the Interim Head of Care 8nd Safeguarding was confirmed as tho Head of Care and Safegu8rdiMg in May 2021. The SLTS fows ha5 been to fiJrth6r ¢Jèv81op the integration of pastr)ral and academic support. Page 5 WEST HEATH 2000 la company limlted by guarantee) Prlnclpal's Report 202012021 (Continued) To trnln and funds staff to achl•v• QTS/PGCEIQTLS ¥fatus Achieved. Dèveloping teachers along supwrbng as¥orAale teachers to qualify, continues to a sKJnificant strength and feature of the school. Trustees conts'nue to direct funding to ensure teachers can develop in their practiee and gain formal qualific3tions. Thks of cour8e is connected to our 6tud6nts exFeri8n¢ing hlgh quaSty tsachin9. Duriro 2020121.. 3 Stsff Mernbers w8rè working on their QTS qualifrcation 1 Staff Memb&t8 currenlly Wor￿.ng on QTLS qualificatio To contlnue to provlde tralnlng, advlcè and support to l¢llow pmfessIon8 worklng in the field ofSEND Aehlov•d. This is an ongoing objective that has by n8cessty t￿6￿ imp•¢ted upon by the COWD pandernic. How8var, while it has teen 6xtr￿elY diff￿￿t0 engagg in formal intarventions. progress has conty"nuÈd to be rnade. Bèlow are examples ofwhat has been achievèd In the acadernic y8ar 2020- 2021.. On-going dèvèloFment ofthe out￿8th website eg wth thè addition of moretraining wdeos ProvisKJn of an onlin& sas&on on Mindfulness for staff in a local school On*oing prowsion of CoachirrfJ for a k)cal Head Teacher The allocation 018 extemal plaw on a 741ay Attathmenl Laad cour8e being delNerad West 14eath from Sept 2021 The ddivery of MèFTrtsI Health First Aid eI￿r￿ for stsff from local athools Thè planning and inikn.al d8v81opment ot a seritrs of tsnline courses suitabk for use by both West Heath staff and extemal professional$ The develtspmgnt and sustaining èf our outreach work, as Teported, wll be a strategic priorty over the next 5 years. Pmvld• 23-30 hlqher needs plac8ments Aehl•v•d. Achpved. 30 gtudents with 'higher ne6dg' were placed duriry 2020121 in our HEART provision, 4 ofwhom were weekly boarders. HEART caters to students wth $ignifieant mgntsl health drfficulties. We continue to have very heafthy referrals for this part of the school. To open a y••r 6 ¢la*s Achteved. During 202012021 we opened the dedicated West Heath Juniors housè and welcomed 11 pupils throughout the academicyear. Most subjeds were then taught in this dEdica spao. Wrth subj8Ct $peaalists for art and musi¢ v￿ltIng weekly and PE continuing In the PE f8ciIity. Pffje6 WEST HEATH 2000 la eompany Ilmlt•d by guarantee} Principal's Report 202012021 Icontlnuod) A¢hleve a ￿5% surplu Achleve(1. Thè school achieved a $urplu8 of £1m 110% of the school's irKX)me induding Kestrth grants), compared to the target 014.5%. This was exoplional due to tho COWD.19 restricbons. as we were not able lo undertake schotsl thp8 and other activit￿s. SL T& fru$t•os to ¢¢Mtlnuo to impl8mont the &y￿r Strateglc PriorllyPlan Achl•v•d. Our strategic priorities are outllned on the following pages and fè8dback has been prowded as to progress made. Review of Planned Actions Implement Y8ar 3 of the 5-year slrateglc plan (strateoic prioriti￿) Allocate capital to purchase offsite residential accomm￿latIOn - cuirenuy on hold due to the national lockd¢)wn, over inflated property market and readjustmenl of this piiority to r8fle¢t current residential needs AJlo¢ate ¢￿pital to complete the renovation and refurbishment of the schi)ol swimming pool- Monios have been set aside for this projert and it started in Spring 2021, as planned Review the expansion and development of the Key Stage 2 provisK)n- Key Stsge 2 has been suc￿ssfullY moved into ils own stand alone. bespoke provision on th8 edge of the school site and the new environment and the nurturin9 SUPPOrt of our KS2 81aff, ha$ allowed our younger leamers to flourish Implement a strategy lo improve residential placernents in the short and rnid-temJ- The school is receiving healthy referials for residential placements and is working closely with our local authority stakehtslders lo respond to the current n8ed$ of students who require a boarding provision. Page 7 WEST HEATH 2000 la company Ilmlt•d by guarantee) Princlpal's Report 202012021 (Continued) WESTHEATH INTRODUCTION Our Strateg￿ priorities for thÈ school and the Charity as whole. will be the pivotsl focus ol gur development over thè next 3 years. The priorit￿$ are designed to even moresuccessfully realise ourcharilable objecbves, vision and mission. The premous Principal, Mr. James Nunns had delibemtely kept the number of strategi¢ prior￿e5 ISP) relalwely low This about making sure time is given to Kjentifted priorities property, not overburdening stsff and ensuring SPS complement rather than detract trom our primary focus. We work In a busy and complex environment. 11 IB vital we do not take our eye off our core responsibility- our students. and connectad to this lo¢)king after our staff who support them aniy the operations ol the sthool. Refiecting on our 201>18 stratsgic priorit￿8 a lot has been achieved. with the school continuing the devdopment of its provision lor our 3tudents, who continue to make such encouraging progress. PredominantFy the focus ftsr improvement was developing our teaching ancl Iherapeulie offer. with Signifi￿nI investsnent in recruib'ng skillecf professiona15 who have joined the team to work wth our students. We conb.nued to work hatrj land will Contin￿ lo do sol) to ensure that our thsr2peutic and pastoral support, compliments and is in balan￿ wth our focus on student progress and aCh￿Vernent. As we look at our next sèt of pnorthes, it is important to con$Kler the State of the seGtOT and SEND provision In general. Arthowh there has been an irFC￿$tr in pl3￿ments in independent and non.maintained schools, the pressu￿$ on loca1 aLthorities ard mainstream schools continues. Th6 Lèneham Revlew (Good intentions. go¢)Y enough? 20171 and our association 'Nats"onal Assoaation for Independ6nt and Non-maintained Special Schools INASSI are clear that independènt schools need to share their 8xpertise mole a¥ part ol the sector. Along wth eontinuing to develop our student focused provision, responding to this agenda is essenb'al and is in keeping with our eharitable objectivag. In January 2021 thtr Board of Trustee5 appointed an Executive LeadeF5hip Te8m which wa5 pla￿ above the Senior Leadership Team of the s¢hool. It is also worth noting that as regards our funi*oning undèr the Covid-19 restriction¥, we had a second natiorial lockdown imposed In November 2020 and a third national I0￿(dOwn was imposed from January to March 2021. Frcth Mareh until July 21Y21. the government Exe¢uted the roadmap out of lod(d¢)wn, with almost all measures removed. Throughwlthis time, WÈ continued to support ourday and residential studènts and ensured Ihattheirwell-being was at the heart of our practi￿. As there wère no surnmer èxarns ill the summèr of2020, the siudents woik was 385essed through the TeacherA5888sed Gradas. This involved over 240 hours of intemal verification and quality assurance by our teathing staff Pag8 8 WEST HEATH 2000 la company Ilmlted by guarantee) Prlncipal's Report 202012021 {Contlnued CHARITABLE OBJECTIVES All of the Strategic Pritsrities have been wrthn in line wth our charitable objectives ICOI. The Charlty's Oblgctlves ar• Spècifically Restrfctsd to the Following To proiride education for children and young people, and in particular those whos& rnainstream education has broken down because of trauma orother reasons. Chlldren who nee(J expert help to develop their physical, mental, SPiFPtual and moral capabilities SO that they may grow to full maturty as 1ndl￿dUal$ an¢J memb8r3 of society and that their wnditions ol lifè may be improved. bl To establish research into th8 aduixtion of childran wlth special oducational needs and to di&8erninate the r&su of such research. To promde training for teachèr¥ and other professionals working in fietd of education of chiklren wth special Èducational needs. E8TABLISH AN'OUTREACH SERVICE (Lead- Dawd Peff￿e, strateg￿ Hg8d ofstaff Developm&nl & Outrèach) Rationale.. This strategic priority diredy connècts with our charitable objectives lel. A5 Part of this it Is Importsrt to support mainstream schools to understand students with SEMH Itrainingl and offer short temi intsrventions that will help children to receiv8 the support they need either in a mainstream or specialist Sètting Both would help mainstream schools support students in their settings and would be a preventth.ve intetvenlion. Our initial'outrea¢h' promsion will prgdominantly Involve the provision of training programmes and an agraed number of psychological assessments. hi18 the last year has made ic extremely difficult to engage in the direct delivery Of ¥ignificant aspect5 of our Outreath provision, we have continued to be active and creative in geekillg ways to promde sUPPOrt to othe1¥. Alongside the delivery of a small llumber ol face-to-facè trainings. somè trailling has also bÈén provided online. Similarfy,1..1 Coaching has (x)ntinued. We have als9 taken the opportunrtyto develop a rith and varied ￿SourCe in the fomi of our Outreach websita Wesl Heath Outreach - Home. In addition, we have also been én98ged in the earty stage of the development of online courses 8imed at supporting P8Dple develop the insights. attitud8s 8nd skills that wll better equip thèm for supporbng young people. Page 9 WEST HEATH 2000 la company Ilmlt•d by guarantep) Prln¢lpal's Report 202012021 Icontlnued) GAIN DFE MATERIAL CHANGE APPROVAL TO CHANGE AGE RANGE FROM 10-19YRS TO 10.20YRS (L88d- Photsn. i Bohacek. Piincip81) RaUonal$'. Som¢times our stud&nts havent achEved the outcomes in their EHC pl8n and it would be in ttteir inter8st lo continue with LA approval. A small percentage of our students move onto higher educab'on, due to time out of school and their complex needs. Providing up to 20 years of age for some students. wlll give rnore opportunity for progression to high81 education in keep4.ng wth our purpose and aspiraton for our students. Wè havè prewously appl￿d for a temporary material, wth poslG've Olrtcomes. A¢hleved. We have beèn suctessfvl in obtaining the material change atid a￿ nowable to take young peop￿ from tha age of 10 and to conb.nue to educate them unb"1 the age of 20, depending on t￿1r individual needs. ESTABLISHA FULL STAFF SUPERWSIONhlODEL (L&8Lls- David Pemdge, H88d of Staff Developmènt & Outreach & Miml Klth6-Smith, Stratsgic Head tsf Th8rapguts'G Services & Lead Profvssional HEART) Rationab.. We need a more consistentfrarnework lo look aft6rlsupervi3e our staff, who have to deal wrth highly complex and challenged students. Wo have an embedded superVis￿n model in care and therapy. it is a logical step lo introdu￿ a sUpe￿$lOn mtsdel across the whole schtsoj. rhi$ continues to be an aspect of our support for stsff that requires attention. It 18 to be addressed In the context of wKler lgvtew of our approach to both 8ppraksal and stsff devel¢pm?nt GAIN AThACHMENT AWARE ANO TRAUMA INFORMED STATUS fL88d- Pholini Boh￿& PrtncNp81) Rational8". We have agreed this approach is most suited lo the SEND wg have in our student cohort The link be￿een adverse childhood experienc&s Isuch as neglect. abuse or parent mental health difficuMie8}, davelopmental trauma and poorer Ou￿meS for childrgn in rèlation to education, mentsl and physical health 58 Increasing￿ well documentsd The Trauma-lnfomied Schoo18 Progfamme brings together the latest thinking and ￿searCh from neUrO￿leNce andpsythology It offers Staff the opportunty lo deepen their understsnding ofthe irnpact of developmental trauma It will Support staff to Work in 8 Irauma-informed school. where children can feel safè, make progress and thrive Staff will have access lo Ihe latest research in developmental trauma by èxptoring the irnpact on the studenfs sensory system, attachment security, emotional and behavioural regulation and thinking skiHs, whilst nsidering the implications for our school The SLT will plan for a whole school approa¢h lo becy)ming Irauma-informed, lookn'ng al relational and practical approaches, relationships, staff wgllbeing. curriculum planning and txhaviour through the lens of developmental trauma. Page10 WEST HEATH 2000 la company Ilmltèd by guarantoo) Principal's Report 202012021 (Continued) Due lo the impactofthe Cowd pandornic and the three national loejtdowns, thistrainin9 is now in place comrnen¢ing in Sèptèmber 2021. This Attachment Awarè and Trauma Infomied training will transfomi the refleetivè Practi￿ of our staff and prowde the most effectwe strategi&s to support our youn9 pèople and help them lo engage with thair education This training is b83Èd on the latest neuroscience developments, which have proven to be effective in addressing adverse ehildhood exp6ri&nces. In January 2020, a weekly Attachment Awareness Group wa3 established and it ran until the February 2020 half-teryn. In March 2020, our dinieal psychologist, Dr fvlimi ]fjrke- Srnith IWJ 8 stsff ￿llIght traitting session on AttachmènL Photini Boha¢ok Prinopal P89e11 WEST HEATH 2000 (a company limlted by guardnteel REPORT OF THE TRUSTEES The Trustses present their Annual Reptsrt togèther with the Audited Financial Ststements for the year ended 31 August 2021. The financial statements have been prepar@d in accordance wrth thtr accounting policigs set out in notes lo the accounts and comply with thè charity's goveming document, the Companre8 Act 2006, the Charities Act 2011 and Accounb'ng and Reporting by Charitias.. Statement of Recornrnended Practice applicabl8 lo charities preparing their accounts in accordance with the Financial Reporting Standard applicabltr in the UK and Rep￿blIC of Ireland published on 1 January 2019. Alm$ and objective8 of th• charity The aims and objectives as $el out in the Memorandum ofAssociation are.. To providè education for children and young people and in particular those whose mainstream educatron has broken down because of trauma or other reasons and who need èxpert help lo develop their physical. mental, spiritual and moral capacities so that th6y may grow lo full malurfty as individuals and members of society and that their condtrtions of life may be improved. To establish research into the education of children with special educational needs and lo disseminate the results of such research. To provide training for tsachers and other professionals working in tho field of aducatson ¢)f ¢hildren w*lh specF81 educational needs. West Heath 2000 operates from dedicated PTemlses situated in Sevenoaks. Kent. It offers full tirTre educatK>n and wèèkly boarding for young people trom the age of 10 10 19 and education support and weekty boarding for Po8116 studants whose m8in studies tak¢ place at Lo￿1 Authority colleges. The Charity has one wholly.owned subsidiary company, Wesl Heath Centre Limilfjd, which operates lo maximise the non-school use Df the land and buildings, and organises speaalist training courses in the field Of provision of education for children with speoal educational nee(Is. Profits of Wesl Heath Cenlre are distributed to Wesl Heath 2000 Lsnder Gift Aid. Rèsearch proieets coverin9 oreas such 0$ "outcomes for young people after leaving SEN,, and "Do working memory pmffiles vary bgtr4een adoleseonts with ADHD and complex trauma. are continuin9 throughout the yeaT. The Trustees are satisfied that the objectives are charitable and demon8trale that the Charity operates for the public bonefft. A fvll review of the objectives, activities and 8chiev8ments foi the year ended 31 August 2021 and the obJ8etives, planned actiwties and targets lor the year ended 31 August 2022 is dealt with in tho Piincipal's Report. Organisatlon and gtrucknr• Day lo day management Of the Chafivs prfncipal operation8 18 delegated to a full ttme learn ol professignal managers. known as the Executive Leadership Team, under the overall managgment of the Principal. Each Executive Leader has overall responsibility for one elernent ot thè School's activities. The Board of Trustees estsblishes a number of permanent committees which provlde practical support lo the management tsam. These ￿MmitteeS ale chaired by Trustees and include the Principal, other members drawn from the ExeculNe Leadership Team, parents, teachers and supportors ofthe charFty co-opted for their rè18vant specialist knowledge and experience. Futhre developments 2022r23 wlll be a year to inv881 in capital projects for the fvture. F(>llowing the application approval for the refvrbishmenl of the swlmming pool, work 15 underyoiftg with anliopated completion Apriv May 2022. Our beneficiaries will have the ability lo use this new facility arid during out of school h¢ur5 It will be hired to external partners in tre community. There will be some addilitinal parking lo ease the (2rs parked on site and reduce damage 10 9r8en areas of the estate. The constru¢tion of a New S¢hool Hall h8$ now been evaluated. which ￿Uld polenllally lead to extended capacity and improved 8duc8lional provlsion. Pago 12 WEST HEATH 2000 la company Ilmltsd by guarnnt801 REPORT OF THE TRUSTEES Cash and near cash The Charity ordinarily defin8s cash and near cash 83 deposits wilh a rectrJnised Mai￿r UK bank wllh maturity not greater than 3 months. To the extent that the budget and forecasts do not show a Tequirernent for the ￿sh equivalent of the operational reserve, then an amount up to 60Dh of th& operatiDnal reserve, capped at £1m. may bè placed in deposit with a fixed term of up to 15 months il this secures 8 significantly improved rale of interest. Total deposits. including ¢UTrent accounts, with any ong financial institution may not excoed £1m. For this purpose connected institutions le.g. Royal Bank of Scotland an¢S NaJonal Westminster Bank) are troated as one. Investment policy and ￿rforniance The Truste8s have establishèd a framework in which some part of the cash surpluses can be legitimately invested in longer-term assets which augment thè revenue generating operations of the School, subject to strict controls over the abilty to Tealise those assets should the nèed arise. The schedule sel out above summarises how this policy is pul into effect. Tre Policy in operation for the year ended 31 August 2021 was lo place surplus cash with stablo and reputable financial institutions al the best available deposit a¢¢ounl interest rates. The continuing crisis in the banking sector and the high-profile collapse of some major financial insd'lutions serves lo underfine the need lo keep under review the status and stability of those institutions with which surplus Cash is deposited. There is 8 ap of £1 m on the amount depositèd with any one bank and as a consequence new bank a(XOLtnts have been opened and cash was distributed to these accounts in order lo comply with the policy. During the year total interest eained from these deposts amounted lo £1,98312020'. £9,554). Reservo policy Trustees have reviewed their liability of future income streams, the commitment to future expendf(ure and risks faced as a Charity. The Charity has determined that il needs le holfl enough reserve$ in cash or near CAsh to support the operation of the school should the fee income reduce either by lack of pupils referred or by economic pressure on the fees thargeable. The school would examine the silvation and circumstances if income dropped by a signiffcanl enough level that required a detailed reorganisalion of th& school so that oulgoings would again mat¢h inc4)me. The Tnjslees believe that provision needs to be rnade for a reorganisation to lake up lo 4 years lo fully implement, following which the School would be back lo creating a financial surplus. The level of reserves will be monitored regularly by the Finance Commrttee and U7is poli￿ wlll be remewed annually by the main t)oard. This will ensure that appropriate steps are in place to maintain the operational reserve at the required level. During the review of the resarvès figure for August 2021 the committee have recommended lo the trustee$ to reserve lully for any terms during the 4 year period whith are in deficit. This has re3ulted in an operational resetve of £1.5m. At tho end of August 2021. West Healh 2000 held sulTicient fvnds to allow fully for the operatlDnal reserve of £1.5m 12020.. £1.5ml. Retained eamings over and above the reserves figure can be used by the school for investment in long tèrtn propcts lo improve the faulilies at the school. Pagtr 13 WEST HEATH 2000 (a company limited by guarantse) REPORT OF THE TRUSTEES Summary of reserves and inve$trnent policl•s These two topics are inextricably linked. All reserves have to be held in SOTne way as assets and this matrix sets out how these will be managed. Restrf¢ted and Unrestricted funds at 31 August 2021 are set out in notes 21 and 22.. Glass of Reserve Re$tri¢itd. to iThcl￿de ACF Lease Don3tson Vanou$ Capital D￿atiD￿sfr)r long- term capital developmentio match fvture amorbsalion. Value 8ta ime alevef SLKll has been gI￿n for a ￿stnGted purpose less actual expenditure made forthal purpo8 Tru51ee rewew A monthly xhedule offund movem8nts is prG¥luced with Ihe management￿￿Trts for rewew ty the finance committee a￿d the 11 board L>f tnJgte2s ate￿h meebng. Permitted Inveskn8nt C8sh 8nd nèar-cash. le secure wn-ri5k 5hort.term nobté bank deposits in rytabb fin¥nual IWitubL￿5 •xceptfor Restric Reserve5 rn8tth8d 2gainsi iTwe5tmenl In fixed assets. Unreslrict8d (Ir￿Lly1￿ Desigfialedl Op8faiional ResgNe An arMUnta$t3￿l3teII bythe fillan￿ cunmittee and 8gr*d by thefull board of trustees lo cover deficits during a penod of restrwturyng shouk1 r8v8nuB d*rease by a ￿9n￿c3￿1 b¥el. Full finanL¥* detals relaiing lo c￿Cula￿On reserve to be review&J annvally by the fir￿￿ committee and full board of Irusta88. At lea5175% 35 ￿sh 8nd I￿&r c85h ie secure non- risk short-temi notice bank derw)sits in rnpulab￿ fi{b7r￿ in8titubon5. FixedAsset Re5er¥e The net trh)ok value of f￿¢￿ 8SS8t8 Ow￿￿ by IhÈ Charity, extrplwher6the8e ar& fflatched by Restricted Reserves. Ensures that ￿ser￿e$ alrEady Invested in long teTmfixeit assets for t*antabl8 purpose$ canmt bè used forolher purposes. Fixed assets¢Med by Ihe Charity. Capit81 Proi8cts and CydicA Maintenllnce ProTxised Czpitsl Expendtture 44￿41Y authorised Dr listed on a'Pnority Projects, Iisl. Fundr8ising activtties and Wng InnA￿ used to supplaneni ft¥ for siudenis whts are nolfiAIy funded by LO￿￿ Aulhonbes Monthly bylh2 fi￿ar￿& committ68. CBSh. Bbr82ry Arnonthly schedile of fund mDverrents is wth tha managamerrt ar£ounts for revie by the finance commth& arvj the ￿11 board oftrvstees atexh ffleeting. ReviehEd ￿￿g￿SU) th8 managernent attounts by the firwee ummittee, and allo￿ted lo (Spital project&throwthulthe curse oflhe fjnanuJ y&ar. Cash. Free Re¥Nes va￿OrtD￿I less Restricted Res8rye5 and Dèsignated Reserves gnd Operational Re5er¥e and C8rltsl Propcts. Cash. Rhk management The Trustees and Executive Leadership Team examine the major risks that the School facEs each year when preparing and updating the strategic plan. The charity has developed systems to monitor and control thès8 risk8 to mitl9ate any impact that they may have on the School in the future. Th8 full document has the risks broken down into Governanco and M8nagemenl, Operational, Finanual, and Environmental external factors. Each risk is then broken down into $e¢tions with potential impact identified, steps lo mitigale the risks and who has responsibility for complying with the pro9ram. Steps have therefore been taken lo ensure that we havè the capacty to.. meet the dernand for pupil places., recruit and retsin sufficient levels of skilled staff". provide and maintain adequate physi¢31 resource8 and infrastructure,. provide adequate levels of governance and operational ￿nIrts1., Pfevent evenls that could damage the School's reputation., provtde adequate IT Systems and ensure the protection and security of confidential informat'on., prowde adequate controls to ensure the safeguarding and welfare of pupils. The document is reviewed annually by the finance committee and senior leadership. Page 14 WEST HEATH 2000 la company limited by guarantee) REPORT OF THE TRUSTEES Ex•eutlve Leadership pay and rnmungrdtion Theie is a pay policy set by the trustees which h89 detailed pay bands for each area of the organtsation. Leadership bands are based on national leacherfs leadership scales and where appTopiiale non-teaching leaders are benchmarked against other leadership positions in the indepondent and maintained sector. The Pay poli¢y also cover5 perforrnance related pay and the appraisal procèss. Trustses The Trustees are as follows.. Pauline Louise Knutton (Chair) Glenn James Campbell (Resigned 9 July 2021} Stuart Arthur Kennedy Crookshank {Resigned 9 2021) Ltsigh H8rri3 Nishka Mary Smith Graeme Allan Lawrie (ReswJned 1 June 2021) Rosie Paola Greco Marina Evelyn Ann Hou81ey Damian Patrick Deeney Helen Marie Mcclure Lucy Antoinette Wallace IAppoinle(126 March 20211 Joanne Flanagan {Appointed 1 October 20211 Mafgaiel Heath (Appointed 1 October 2021) The Artfcles of Association {adopted by special resolution passed on 13 December 20131 requires the number of Iruslees lo be not less than 6 nor morè than 11. The TTuslees may appoint any person willing lo act as a trustee by passing an Ofdinary resolution. The appointed person will then hold office until the next Annu81 General Meeting when they will need to be re-appoint￿ or retire. Each year al the At)nual General Meeting one third of the Trustees musl relife by rotation as determined by the lenglh of Se￿￿. However at the Annual General Meeting, the retiT7ng Trustees shall, if willing lo act, be re-appointed unless it is resolved not lo fill that vacancy. The Tnsslees have eslablish8d their analysis of the needs of the charity for specialist knowledge and experience on the Board of Trustees. Sultable candidates are rerxutted to fill vacanues which arise and which cause the body of knowledge and experience to be dèficient in any particular area. The Trust@os racognise that the main purpose of the Charity is to operatè a Sthool, and that hrtherto the skills needed wer¢ principally to support th¢ S¢hool. However, with the success of Ihe School and the achievement of many of the Original targets sel to mea5uie success, the Truste¢$ continue to promote activities outside the boundaries of West Heath S¢hool and will rewew the sknlls needed for the long-lem development of the Charity, and recru accordingly. All Trusteès are encouraged to be mindful of recTuitmenl needs and to s@arch out and recornmend candidates. Any candidates proposed have lo COMp￿te a proca$s of intervw by the Board lor by an ad-hoc Committee of the Board fomied ft)r the purposel and of preliminary tamiliarisation with the work of the school. Part of this process is that the Principal of the School advises the Trustees conceming the candidates. mix of knowledge and experience, which musl benefrt the School. E8ch candidate is then given a file of detailed briefing nolgs and background material which explains the history and operations of the school, the duties ¢)f the Trustees, the committee structure and the legal framework in which the School operates. If this process is sU￿ss[u1, the candidates are fomally proposèd as Trustees. It is the custom of Ihe Board that new Twslees are only appointed by a unanimous voto on an ordinary resolution. Paue 15 WEST HEATH 2000 (a company Ilmited by guarantsa) REPORT OF THE TRUSTEES Once new Trustees are appointed lo the Board their personal training needs (lo enable them to carry out their duties as a Trusleel are assessed and appropriate ft)rmal training is provided using specaalised training establishments. All new Trusteos are assigned to relevant committees where their experience and knowledge can be put to best use lo benefrt the Charity and ils operation5. Board fotatim remains a fr￿US for the charity and our suixession planning has enabled us lo enlist two new Trustees this year. Qualifying thlrd party Indemnty provisions The charity has maLte qualifying third party indemnity provisions for the benefit of its trustees during the year. These provisions remain in force at the ieporting d*e. Further detsi15 can be found in note 13. Public ben•fit requlr•ment The Trustees have given due consideration lo the Charity Commissi(In published Guidance on the operation of Public Benefil requirement in all aspects of our Chafitable operations. We continua to provide for the advanfxrnent of Education for $ludents whose rnainstream schooling has broken down. The 8nvlronment The Charity has adopted polica&s and procedu￿5 that take acLx)unt th the nèed to conserve and protect th¢ 6nwronrnent. The Trusteos are committed lo compliance with environmental best practice in all aspects of the business. Pollcy on dS8•bled porson$ 11 is the Charty's poliw lo provide opportunities that allow disabled persons to have mèaningful employment in the business and lo mak8 our facilities available lo disabled students as far as 1$ possible with the I￿nStrainI$ of concern for the health and safety of all of our staff and students. Poll¢y on payments of creditors It is the Charty's policy lo &Jree on payment terms as part of any formal contract with a supplier and lo make every endeavour lo abid8 by the agreed terms. ￿}ere a purchase is not covered by a foTmal contract and no agreement is reached in advance of raising an order. the policy Is Ihgt any valid invoice will ￿ paid in fvll. The Charity is sympathotlc lo. and pays particular attention to the cash flow needs of its smaller suppliws. Tax accountlng pollcy The Charity is considered to meet the deftnition of a charitabl8 ¢ompany for UK corporation tsx purposes. The CharVLy's subshliary c*)mpany is subject to corpor*ion tax and VAT in the same way as any ¢ommercAal organisalion. Relat•d partitis As set out in note 28 (Related Paty Transactions) to the accounts. the charity has ongoing relationships with other enlilie$. Paoe 16 WEST HEATH 2000 (a company limited by guarantee) STRATEGIC REPORT The Exècutive Lèadership Team in p8rtnership with the Trustees has the School mission statement, values. beliets and strategic priorities for the following thre8 Yea￿ under constant reviaw to ansure it continuès to eel the school's overall needs. Flnanclal roylow Ouring the year total revenues incfea8ed by £1,221,843 10 £9,821,731 12020.. £8,599,888). Although overall student numbers were slightly down in the year, the demand foT an additional one lo one and Iherapeulic education services rose whi¢h increased the total revenues. Costs were on(* again dominated by pay for teachèts and le8chlng SUPPOrt and other staff. The sU￿lUS for the year was £949,828 {2020'. £205,368>. This amounted to 100h ol total revenues12020.. 2Q/ol and Tesulted in closing total reserves induding restricted and designated fund8 of £7,173,504 (2020.. £6.223,6761. Going concern The trustees ttave ¢onsideied whether it is appTDpriale to prepare the financial Statements on the basis that the group 8nd chartty is a going concem, induding the impact of the ongoing Covid-19 pandemic on that 8ssessmenl. The Iruslees have reviewed the financial ftsrecasts for the group and charity and have in particular considèred rts antiapated income and expendf(ure commitments for a periocl of twelve months from the dale of atjproval of these financial statements. In regard to the s¢hool the Trustees h8ve rewewed the financyal projections, budgets and cash ffows for the period up to 31 May 2023 and are satisfied that the school has adequate finan¢es and reserves lo maintain ts ability lo operate su￿esSfullY for the fthure wfÉhout additional funding. The school'5 fee irKotne cyjmes from Local Authorities. In the govemment's publiealion entitte(I 'Actions for schools durfng the coronavlws OLrtbreak' the guidan￿ says.. °LO￿l aijthorities will also continue to receive their high needs budgets and should continua to pay top-up and other high needs fijnding lo schools. Funding will be maintained and servicEs should not be reduced tecause some or all children and young people are not in attendance {because of stckness or self-isolahon, or where the institution has temporarily or partially closed). A8 a result, local authorities are being required to pay schools for Iheir student fees even if students are not attending school. The local authorities to whom we have i55ued invoices for the remainder of the year 2021122 are continuing lo pay within their nomial lemis of payment. This assumption has been built into the financial forecasts, cash flows and budgèt lor 2022123. Wrth this 'protected income. the Trustees are satisfied that the school ¢an contintse as a going e4Jncem. The TTu$lees have also reviewed the Fixed Asset Register and are ofthe opinion that no ass•ts used by th8 School 8re ifflpaired by the effects of Cowd-19. Fundraising West Heath Centre has n¢yw become an establlshed venue for weddings. receptions and fiJndTaising events. The turnover from these events was £25,980 12020.. £13,8801- This has remained low due lo the national lockdowns and Covid-19 restrictions throughosjt 2020 and 2027. The Charity received donations amounting lo £375,76512020'. £399,452). Additional events organised and managed by the staff al the school on a voluntary basis, raised £10012020.. £6,024). The amount fundraised wa$ impacted by the Covid-19 restrictions. The School ¢onlinues Its Sel out ts facilities lo olheT schools and the Ioc81 (x)mmunity an(t this raised £9,49012020.. £36.3241. The income from lettings has been reduced due to the requirement to tighten the safeguarding rules which has led lo mid-week l&tting b8ing ￿thdra￿. The West Heath Centre There has been a step charTge in the 5ervice5 offered by Wesl Heath Centre Ltd over tha last few years. In conjunction with the school's outsourced catering contractor we now offer all catèring for weddings and parties in house. This allows the Centre to benefit from higher profit margins and a healthy incoma to our bursary fund. The marketing literature and web &te have all been updated to reflect this improved offsr lo the guests of the Centre. Pa]8 17 WEST HEATH 2000 la company limited by guarantee) STRATEGIC REPORT Policy on •mploy•e involvèment It is the Charity's policy to keep all staff infoTmed as lo the development of the business and lo encouragè thern lo contribute their ideas, ¢rili¢ssrns and u)mments through a management pro¢ess which rowgnises and rewards genuine involvement in the suGcess ol the School. Principal ri¥ks and un¢ertainties The eharity has a small numbei of operating dependenc4es which form th8 basi5 of the strategic risks whi¢* the charty has lo address. The fv40 main risks and the steps taken to miligale them are'.- a) A failure of the charity lo conduct Ils business in accordance with the lemis of th8 leased premises, potentially putting the lease al risk of cancellation. The charity addresses this through strict govemanee Pro￿Sses which monitor all criti￿1 aspèct of adheren¢& lo the lease. bl A fundamental ehange in the economic rArcumStsn￿S of tho Local Authorit￿$ whic* placè children with the school, and which pay their fees. The charity addresses this by focusing on the quality of education and value-for-money for the LA'S, bul also maintains a plan, on ￿nStant stand by to restructure the business if fÈes should fall significanlly due to factors outside the charity's control. To supplement this objectwe, the school has appointed a Vice Principal.. Corporate Operations who works dosely wth the PrinapaVCEO to liaise and communicate regularfy with all slakeholdeis. The report of the trustees refers to the detailed process by which other risks are assessed and monitored. Auditor RSM UK Audit LLP has indicated ils willingness to continue in office. Provislon of inforniation to audltor In so far as the trustees arè aware.. there is no relevant audff inforrnalion of which the chaTilable company's audrf(or is unaware,. and th& twslees have taken all steps that they ought to have taken lo make themselves aware of any relevant audit infomiation and to establish Ihat the auditor is aware of that informalign. The Ttustees, Annual Report is approved by order of the board of trustees and the Strategic Report finduded her8lnl is approved by Ihg board of Iruslees in their capacity as directors and signed on its b8half by'.- Pauling Louise Knutton Trustee Dale.. P￿e 18 WEST HEATH 2000 (a company limited by guarantse) STATEMENT OF TRUSTEES, RESPONSIBILITIES Statsment of trusteés. ro$ponsibiliti•s in relation to finan¢lal statem•nts The trustees (who are also directors Of West Heath 2000 for the purposes of company lawl are responsible for preparing the Trustees, Annual Report and the financial Slalements in accordance with applicable law and Unitèd Kingdom Accounb'n9 S£andard5 Iunited KingdotR Generally Accepted Acwunts'ng Practicel. Company law requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the charitable company and the group as at the balance shaet date, and of the incoming resources 8nd application of resources. including the income and expenditure for the charitsble group tor that period. In prepsring these financial statements, thè ttU5t8es a￿ ¥equiied to.. select Sultable awunling policies and then apply them consislenlly.. observe the methods and principles in the Charities SORP., make judgments and estirnales that are reasonable and prudent.. prepare the finanaal statements on the going concem basis unless It Is inappropriate lo presume that the charitable company will continue in business. The trustees are r8$ponsible for keeping proper accounting records that di$dose w+th reasonable accuracy 81 any time the financial position of the chaTitabl8 o)mpany and enable Ihern to ensure that the financial statemènts comply with the Companies Act 2006. They are also responsible for safeguarding the a$5et5 of the charitable company and the group and hen￿ for taking reasonable steps for the prevention ar￿ detection of traud and other Irregularrb'es. PÉga 19 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WEST HEATH 2000 Opinion We have audited the financial slatem6nl$ of West Heath 2000 {Ihe'parenl ch8rttable company'} forlhe year ended 31 August 2021 which comprise the Consolidated Stslemenl of Financial Actiwties. Consolidated and Charity Balance Sheet, the Con501idated Statement of Cashffows and Rotes to the financial stalemenls. induding a summary of significant accounting pOI￿leS. The financial reporbng framework that has been applied in their preparation is applicablè law and United Kingdom Accounting Standards, including FRS 102 'The Finanryal Reporting Standard applicablo in the UK ar￿ Republic of Ireland. (United Kingdom GeneTally Atxepted Accountr'ng Practice). In our opinion, the financdal statements.. give 8 true and fair view of the slate of the group's and the paTenl charitable company's affairs as al 31 August 2021 and of its group's incoming resources and appllcallctrn of resources, including its in(x)me and expenditure for the year then ended., have been properly prepared in a￿rdance with United Kingdom Generally Ace8pted Accounting Practice., have been prepared in aC￿rdance with the requirements ofthe Companies Act 2C(fj. Bas1$ for oplnlon We conducted our audit in accordance with Intem*ional Standards on Auditing IUKI (ISAS (UK)) and applicable law. Our rest)onsibililies undei those standards are further described in the AuditOT'S responsibilitie5 forthe audit of the financial statements section of our report. We arg independgnl of the group and par8nt charitable cnmpany in accordance with th8 eth￿1 réquirements that are relevant lo our audit of the *nanaal stalernenls in the UK, including the FRC'S Ethical Standard, and we havg fulfilled our other ethical responsibilities in accKJrdance with thèse requirèments. We believe that the audit evidence we have obtained is sufficient and approprsate lo provide a basis for our opinion. Conclusions relating to going concern In audf(ing the financial ststemenls, we have conduded that the trustees. us8 of the going concem b8SIS of 8¢xounting in the preparation of the financial 3tatements is appropriate. Based on the work we have perfomied, we hav8 not id8ntified any material uncertaintles relating to events orconditions that, individually or collecttvely, may ¢ast signifi{￿nI doubl on the group and parent ¢harilable Company's ability to continue as a going concern for a period of at least ￿e1ve months from when the financial statements are aulhorised for i55ue. Qur responsibllllles and the responsibllllies of the Irusleeg with respect lo going concern are dewbed In the relevant Sectior￿ of this report. Oth¢r Information The other infomialion comprises the information included in the annual reporL other than thè finan¢i81 statements and our auditorfs raport Iharoon, Thg Irnstgos rèsponsible for the other information contained within the annual report. Our opinion on the financial stat6ments does not cover the other Inftsmalion and, except lo the extent otherwise explicitly slated in our report. we do not express any form of assurance conclusion Iheieon. Our responsibility is to read the other infomiation and. in doing so, ctsnsider whether the other information is materially inconsistent with the financjal statements or our knowledge obtained in the course of the audit or olhe¥wi5e appears lo be materialty misstated. 11 we identify such material Inconsistencies or apparent material mi$stalemenls. we a￿ required lo flelermine whether this gives rise to a material mlsslalemenl in the financial statements Ihern5elve5. If. based on the work we have performed, we Conclude that there is a material misstatement of this other infomiation, we are reouired lo report that fact. We have nothing to report in Ihls ￿gard. Page 20 Oplnlon$ on other matters p¥•$cribed ty the Companlei Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the infomiation given in Ihe Iruslee5' report for th8 financial year for which the financial slatemenis are prepared is ￿nsiStent with the financial statements,. and the trustees, rewrt and the incorporated strategic report have been prepa￿d in accord8nce with applicable legal requirements. Matter5 on T￿hich wo are required to report by •xe¢ption In tho light of the knowledge and understsnding of the group and partenl charitable company and Iheii ènvironment obtained in the course rif the audit, wo have not idèntified maleiial rnisstalements in the Iruslees, report. We have nothing lo report in reSFect of the following matters in relation to whith the Companies Act 2006 requires us to report lo you if, in our opinion- adequate accounting records have not been kept, or retums adequ8te for our audit hav& not been received from branches not wsRed by us,. or the parent chartiable company financial statements afe nol in agreement with the accounting records and retums., or rtain disclosures of trustees, ￿M￿neratiOn specified by law are not made-, or we have not received all the inforrnation and explanations we require for our audf(. RosponsibilItles of trn¥teg8 As explainod more fully in the trustees, responsibilrties stalem@nl sel out on p8ge 20. th& twgtees are responsiblè for the preparation of thè financial slalements and for being satisfied that they give a true and fair view, and for suth internal control as the trustees dètgrmine is ng¢essary to enable the preparation of finanryal stalem&nls that are free from material mi55tatement, whether due lo fraud or error. In preparing the financial statements, the trustees are r08ponsible for assessing the group's and parent charitablo company's ability to continue as a going concern. disclosing, as appli¢able, matters related to going concern and using the going concem basis of acc4Junting unless the trustees either intend lo liquidate the group or parent charitable cnmpany orto c&asa operations. or have no raali81ic aliernative bul lo do so. Audltorfs respon8lbilitios for th• audit of th• financlal statsments Our obieclives ar¢ lo obtain reasonable assurance about whether the finanryal statements as a whole are free from material misstalèmenl, whether due lo fraud tsF error, and to issue an auditor's report that includes our tspinion. Reasonable assurance is a high18vel of assuranee, bul is not a guarantee that an audit condL&Cttrd in accordanc6 with ISAS (UK) wiu 8hYays detect 8 material mis$latement wh8n it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, thèy Could reasonably be expected to infiuencè the economi¢ decisions of users taken on the basis of these financial statements. extentto whlch the audit wa¥ considèrèd ¢apablo of dÈtecting IrY•gvlaritle5. Including frnud Irregulanbes a￿ instances of non-compliance with laws and regulations. The objectives of our audit are to obtain sufficient 8ppropriate audi( evidence regarding compliance wth laws and regulations that have a dirtyd effect on thè dèlerrnination of material amounts and disdosures in the financial statement8, 10 perform audit pr￿dureS lo help idenltfy instances of norFcompliance with other laws and regulations that may have a material effect on the financial statèments, and lo respond appropriatety to identsfied or suspected non-¢ompliance with laws and regulations illentified during the audit. In relallon lo fraud, Ihe oblectives of ouraudil arelo idanbfy and ass88s the risk of material misstalemenl of the finanrAal slaltrrnenls due lo fraud. lo obtain sufficient appropriate audit ewdence regarding the assessed risks of material misstatèment due tD fraud through designing and implementing appropriate responses and to respond appropriately lo fraud or suspected fraud identlfied during the audit. Page 21 �������������������������������������������������������������������������������������������������� ������������������������������������������������������������������������������������������������������ �������������������������������������������������������������������� ����������������������������������������������������������������������������������������������������������� ��������������������������� - ������������������������������������������������������������������������������������������� ���������������������������������������������������������������������������������������� ������������������������������������������������������������������������������������������ - ����������������������������������������������������������������������������������������� ����������������������������������������������������������������������������������������������� ������������������� - ������������������������������������������������������������������������������������������ ������������������������������������������������������������������������������������������� ��������������������������������������������������������������������������������������������������������� �������������������������������������������������������������������������������������������������� ���������������������������������������������������������������������������������������������� �������������������������������������������������������������������������������������������� ���������������������������������������������������������������������������������������������������� ���������������������������������������������������������������� ������������������������������������������������������������������������������������������������������ �������������������������������������������������������������������������������������������������� ����������������������������������������������������������������������������������������������� ����������������������������������������������������������������������������������������������� ��������������������������������������������������������������������������������������������� �������������������������������������������� ��������������������������������������������������������������������������������������������������� ������������������������������������������������������������������������������������������������������� ���������������������������������������������������������������������������������������������������� ����������������������������������������������������������������������������������������������������������� ������������������������������������������������������� ������������������������������������������������ ������������ ���������������������������������������������������������������������������������������������������������� ���������������������������������������������������������������������������������������������������������� ������������������������������������ ## **�����������������** ������������������������������������������������������������������������������������������������������ ���������������������������������������������������������������������������������������������������� ������������������������������������������������������������������������������������������������������� �������������������������������������������������������������������������������������������� ��������������������������������������������������������������������������������������������������� �������������������������������������������������������������������������������� ������������������������������������������������ ��������������������������������������������������������� ���������������������� �������� ��������������� �������� ������������ ��������� � _�_ ��������� �������� WEST HEATH 2000 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) FOR THE YEAR ENDED 31 AUGUST 2021 Unrestricted Nots8 and Non. charity fund funds R08tricted Total Total fundg 2021 2020 Incomo from.. Donations and legacies 378,000 378,000 399,452 Charitablè activities 9,312,725 9,312,725 8.134,654 Othèi trading aeb"wlies Investments 128,198 825 129,023 1,983 56,228 1,983 9,554 Total 9.442,906 378.825 9.821,731 8,599,888 Expondlturn on: Raising Fund8 Chaiitable Actiwlies 1,491 8,446.788 1,491 8,870,412 40,943 423,624 8,353,577 Total 8,448,279 423,624 8,871,903 8,394,520 Ngt Ineomellexp•ndltur•l 994,827 (44,7991 949,828 205, Transfer between funds Net movement In funds 994,627 144.799} 949,828 205,368 R4¢onGiliatlon of funds: Fund balanca$ brought fomard I Septembfrr 5,691,143 532,533 6,223,676 6,018,308 Fund balancos car7ied fO￿ard at 31 August 6,685,770 487,734 7.173,504 6,223,676 Page 23 WEST HEATH 2000 Company Registratlon No. 03S11239 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2021 20 2020 Flx•d As58t8 Tangibb aÈsets 14 2.490,109 2,456.474 Curr9nt 8868t& Stoc* 5,553 5.553 Debtors 182.818 33,807 4,149,927 Cash at bank and in hand 4.864.402 5,052.773 4,189.287 Crèdhorn.. amounts f811ing duè *ilhin one year 17 1221,3781 1287,0351 4,￿1.395 3.922,202 Tot•1 a888ts re￿ cuYront114blllti 7.321,5D4 6,378.676 Crnditors- amounts falllng tlye aft•r mor8 thon one yaar 18 17,(KlOI Prgvl¥ionts 2D 1148,0001 1148.0001 Neta88gt¥ 7.173,504 6.>3.676 Funds Reslncaod fvnd8 21 487,734 532,533 Unwtrictgj funds.. Genaral fund8 1,050,883 246,419 5,471.425 gn41&l funds 5,627,543 6,678.426 5,717,844 Non-chority funds (26,7011 7.173,504 6.223.676 Thè financial Btaletrent on pagès 23 10 42 were approv￿ and authorised lor bsue by the BoBrd on signed On its behalf by.. Pauli￿ Louis¥ Knutton Thistsa Page 24 WEST HEATH 2000 Company Registratlon No. 03671239 CHARITY STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2021 2021 2020 Fixed Assets Tangible fixed assets Invesknents 14 2,489,009 2,454,389 15 100 2,489.109 2,454,4e9 Curr•nt •￿et? SlrA( 3,761 219.180 3,761 87.233 Debtors 16 Cash al bank and in hand 4,797,490 4.110,958 5,020,431 4,181,952 Credltors: amounts falling due wlhin one year 17 1195,3801 {238,064) {195.3801 (238,Wl Net current assets 4,825,051 3,943.888 ProviBion8 20 (148,tKXJI 1148,000} Nèt assèts 7,166,160 6,250,377 Funds Restii¢tad fund$ Unreslrided funds General funds Deswnated funds 21 487,734 532,533 1.050,883 5,627,543 246,419 5.471,425 22 6,678.426 5.717.844 24 7.186,160 6,250,377 The consolidated net income for the year in¢lude8 a net gUTplus of £915.78312020.' £232.073) which ts dealt within the accounts of the p8renl company. The parent has taken advantage of section 408 of the compan￿ Acl 2006 not to piesenl its unconsolidated Statement of Financial A¢aivities. The firianual statement on pag88 23 to 42 were approved and aulhorised for issue by the Bo8rd on and si9ned on its behaLf by. Pauline Louise Knutton Page 25 WEST HEATH 2000 CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGLIST 2021 2021 2020 Not•s Cash Ilow8 frorn operntirtg actlvW•s N8t cash provKled by operating actiwts 1,223,793 374,182 Cash from In¥•#ting aclvlti Purchase Lif fixed assets 14 1511,3011 130S,4031 13.960 Disp0¥81 of fixed assets Int8resl recèived 1.983 9,554 1509,3181 1281,8891 Change in cash an(S cash 8quivalents in th8 r8portinG Feriod 714,475 92.273 Cash ancs cash equivalents at 1 Septemb8r 4,149,927 4.057.654 Cash and eAsh equivalents al 31 August 4,864.402 4,149,927 Page 26 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 l Aecounlng pollcl88 L•o0l Btatus of tho Charlty The Ch8rrty is a private Company limited by guararttee incorporatèd in England and has no shate capital. The liability ol the memters is limited to the sum of £1 par memb8r. No tsne indfvvjual mèmber hag Control. The r6gi¥tered office i8 Ashgrovo Road, Sèvenoaks, Kent. TN13 1SR. The chartty's objectivos and airns arg disclosed in the Prinrapal's Report and Report ol the Truste&s. Ba818 of prpparatlon The financial statements have been prepared in a(xordan¢e with Accounting and Reporbng by Charities.. Statement of Recommonded Practi￿ applicablè lo charibes preparing their accounts in accordance w¥th the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 lèffectivè 1 January 20191- ICharib'e5 SORP IFRS 10211, tho Finanoal Reportir4J Standard applicable in the UK and Republic of Ir818nd IFRS 1021 and thg Companies Act 2006. The financial statements are prepared in sterfing, which is th8 functional currency of the ¢haritsble company. ' Mon&tary amounts in these finanual ststements are rounded to the ne8rest £1. The Charity (x)nstitutes a public beneff( entity as defi￿d by FRS102. The Charity is a qualrfying entity for the purposes of FRS 102. being a membtrrof a group wher& the parent olthat group prèpares publicly available consolidated ffnancrdl statements. induding this Charity, which are intended to give a true and fair VEW ol the assets, liabilit￿s, financial position and Profit or loss of thè group. The Charty has therefore taken advantage of exemptions from the folbwing dkgdosure ￿qUIreMents lor parent charrty infomiats.on pre¥ented within the consolmyated financk41 statemènts.. Section 7 'Statement of Cash Flows, _ disdosures Presentataon of a statement of cash flow and relabj notes and Golng contem The trusteés have considered whether il i8 appropriate to prepare the finanaal statements on th8 basis that the group and charity is a going concern. indudiry the impact olthe ongoing Covid-19 pandemic on that asse5sm6nt. The trustees have reviewed the financial fr)￿caSts for the group and Charity and have in particular considered its anticipated income and exparbyiture commitments for a pariod of Nvelve rnonths from thè date ol approval of these financial statements_ In ￿ard tothe school the T￿Ste08 have reviewed the finanual proieth"ons, budgets and cash flcws forthe peri¢xl p tt> 31 May 2023 and satisfied that the school has adequate finance5 8nd res¢rve5 to maintain its ability to OP8rate success￿IlYfO[the fulurewithout additional funding. Thé school's fee incomècornes from Local ALrthorities and funding has continued to be received for the academie year 2021122 in line with the DfE published guidélines. 11 15 also anticipated that this funding will wntinuè for the academic year 2022123. This assumpts'on has been built into the financial forecasts. cash flows and budget for 2022123. Wth this 'protecte(l income, the Trusteés are Satisfied that the school can conb'nue as • goiry concem. The trusteés believe that the group and charfLy has adequate ￿SOUrCeS to continue in operational existen￿ for al least the next tw8ive months from the date of approval of the ffnarToal statem8nts and to rn8et all of its liabl1￿le during that period a5 they fall due. For that ￿asOn, the trustees confjnue to adopt the going CL)nc8rn basis in preparing the financial statements. Ba¥1¥ of eon$olldatlon The Group financial ststem6nts consolsdate those ofthe Charity ¥nd of it8 3ubsidiary und&rtaking drawn up to 31 August 2021. A separate Statement of Financial Actiwtss atKI Incom8 and Expanditure Account forthe charity has not been p￿Sented because the Charity ha5 taken advantage of the exempb'on afforded by ssth.on 408 of the ompanies A¢t 2006. Subsidiaries are enlitks 0seF whieh the Group has the power to Control the financial and operating polioes so as to obtain benefits from their adivities. Subsidiaries are fulty consolidated from the date on which ￿ntrol is transferred until the date that such control ceases. Intr8¥roup transactions, balanw and unrealised gains and lossès on transBcbons t•￿een group companies a￿ elimin8ted. Page 27 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2021 l Accoun￿ng pollclvs (eontlnuedj Incorn Income represents the total incorne receivab￿ during the year comprising donations and grfts, fees re￿1vab￿, bursaries ieleased, lettings, investment income and other income. Fees receNable and lèth.ngs incorne 15 account￿ for in the period in which the se￿1￿ is provided. Donations for activit￿$ restricted by th8 donor are tsken to restrict￿ funds. General fundraising is made for thè purposes ol the Bursary Fund anrj all donors are assumed to have resthcted the1r donations for that purpose. unless specifically ststed otherwise by each donor. Expenditure and apportlonmgnt of eosts b•trmn actlvltles With few ex￿ptionS, costs incurred by th8 Charity are diredly for the provision and delivery of aducation services and, as such are 8pportione£l entI￿lY to that actiwty. No distinction 13 drawn between day-care and tysid6ntial provision as these a￿ integrated parts of the total pro)w5ion of education. here other a¢tivthes ara undertaken Il is tha usual practise olthe Charity to ernploy sl8ff who are ftjlly committed to those adivities, so as not to dilLltÈ the efforts of education staff Any costs direcuy incur￿d on or by those staff are charged to the ielevant activity. Property Costs, utilities and other costs 01 occupation are not apportioned to non-educational actI￿treS as thè Sha￿ which could be nthonally attributablè to non4Jucation activities is de minirnis and is not incurred on 8 rnarginal basis. Governance costs, indudes only those items which are not directly rèlated to delivery ol education servI￿s, or other speufic activib'e5 It includes 100% of the Accounting, Annual Audit and Statutory fees and 1% of the salary C05t the Prinapal and 5% oflhe salary costs ofthe Company Secretary. Fund accountlng UnTestrict8d funds comprise accurnulated surpluses and deficits on general funds and are availablo for use at the dISc￿lI0n of the Trustees in furtherance of thè general charitable 04'eth"ves. DÈsignatod fvnds comprise unr8Stricted fvnd5 that h8vè beèn set aside by the TrustÉès for particular purpose5. The 8irn arKI use ol each designated fund ts set out in note 22 to the finandal statements. Restrictsd fijnds ara funds suty'ect to speryfic restricted condthony irnposed by the donors Inote 211. Irr¢¢ovgrablo VAT As Mrtually all of the Chantys revenue is from fees charged to Local Authoribes for the provision of education, advantsge has been taken of the cOn￿Ssion which perrnits the charity not to register for VAT, thereby eliminatirvj the need to add VAT to invoices for fees. The reason lor this is that any VAT charged by the Charity would not be recoverable bythe LAS, Wh￿Ch could plac8 thè Charity in a commercially uncofflpetitive position. Howevei. because the Charity itsèlf is th?￿f0￿ outside the s¢op2 of VAT reporting, and there is no VAT-taxabke income. any VAT paid by the charity on rts own outyoings cannot be recovered, and therefore represènts an addrtional ¢05t. Any SUE* VAT is Included in the t)ook5 of account as part ol the Gost of the gO￿S or servI￿S puicha58d. Temiinallon eo8t8 Termination benefits arè rs¢ognlsed immediately as an expènse when the company is dernonstrably ¢ommitted to terminate the ernpltsyment of an employee 01 to provide termination ￿n¢fits. Page 28 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 AUGUST 2021 1 Aeeountlng pollclos (contlnued) Tangible flxed assgts Tangible fixed assets are stated at cost less depreciation. Cost repre8ents purchase piice together with any Incidental ¢ost5 of a(4uis*tion. Tangible fixed a$sets are slated at cost less depreciation. Individual capitsl Items, or projects, with a value greater than £1,000 are oapitalised. Assets in the Gourse of construction are stated al Cost less any provision for impairment. They are transferred to completed assets when Substantially all of the a¢liwlies necessary to gel the asset ready for use are complete. Dep￿￿3￿"On 13 provided on all tangible fixed assÈt$ in order to wrrte olf their c05t by ￿Ual annual in8talrnents over their eycted useful lives. The ratès adopted are as follows:_ Fixtures and Fittings Motor Vehides Leasehold Improv8ments Plant Equiprnent & Fumitura Temporary Buildings 3 y8ar$ 4 years 5 to 20 ye8r8 7 years 3 y&ars 3 years Assets under construction are not deprec4ateiJ. Stoeks and work In progress Stocks and work in progres5 are valued at the lower of cost and net realisable value after making allowan for obsolete and slow-moving stocks. CDSt includas 811 dI￿t costs and an appropriate proporknon of fixed and variable overhead. Financlal Instrnmènts A financial in5tiument Is & contract that give8 rise to a ffnanThal asset ol one entty and a financial liability or equty Instrufflent ol another entity. Financial instrument8 are therefore classified and a￿ountIng for according to the SUbStsn￿ of the eontractual arraryement as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that ev1jen￿ a residual intsrest in tha assets of the entry after deducting all ol its Flnanelal 088ets antl liabllltles The Charity's debtors 2nd creditor5 that rneet the definition of either a finan¢ial asset or a financial liability are initsally recogni5ed at transaction valu8 and thereafter a￿ stated at amortised cost using the &ffactive interest tnethod. Taxation The charity is a registered charity and as such its income and gains falling within Sections 371 to 489 of the Corporation Tax Act 2010 or Section 256 of the Taxstion of Chargeable Gains Act 1992 a￿ exernpt from )rporation tax to tl]e extent that they are applied lo rts charitablè objectives. Op&ratlng lgasos Oparating lease costs are Tecognis8d on a straight line basis O￿T th8 tenn of thé re￿vant lease. In￿al direet costs ineurred in negotiating and arranging an opeiabng lease a￿ added to the carying amount of the leased asset and Tecognised on a straight line basis over the 5ease twrn. 2 Accountlng e8tlmat•g and area8 of judgem•nt In the application of the Charity's accounting policAes, the trustees are required to make judgements. estirnales and assurnpty'ons about th8 carrying amount of assets and Ikqbilities that arè not readily appaient frorn other sources. The estsrnate5 and assoaated assumpb'ons are based on historical experience and other factor8 that are considèred to be relevant. Actual resuts may differ these estimates. The estimatès and undedylng assumptions are rewewed on an ongoing basis. Revisions tr) accountirrfJ èstimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period ol the revision and future periods where the revision affects both ¢urrent and fvture perrods. Tha tW8t8es do not con51der any of the judgements or estimations to have any significant effect on the finanaal statements. Page 29 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Contlnued) FOR THE YEAR ENDED 31 AUGUST 2021 3 Donatlom and legacle• Restricted funds 2021 2020 Donation8 re￿1¥able 378.000 399,452 4 Charftable aGtlvltlos Unr8strlct8d funds 2021 2020 EdurAlion- fees receivable 9,312,725 8,134,654 S Other tradlng actfvlt Un￿strIcted fund¥ R•8trictsd 2021 2020 funds Letting Trading A￿¢￿￿88 Othet income 9.490 118,708 9,49) 118,708 825 36,324 19,814 825 128.198 825 129,023 56,228 Of the other trading activthes income for the year ended 31 August 2020, £90 is 8ttrlbutable to restricted funds and £56.138 is attributsble lo unrestricted funds. 6 Investments Unre$trrctsd fund8 2021 2020 Bank interest re(*ivable 1,983 9,554 7 Ralslng funds Other D•prgelatlon 2021 2020 colts Totsl Total Lettings expenses Trading activty 506 985 1,491 40,639 985 1,491 40.943 Thè total raising tunds for the year ended 31 August 2021 and 2020 is attributable to Unrestr￿ed fijnds. Pag6 30 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS Icontlnuedl FOR THE YEAR ENDED 31 AUGUST 2021 8 Charltable expgndtiure Staff Other Depreclation 2021 2020 costs Education 5,530,788 4.030 2,899.027 402,582 8,832,397 38,015 8,296,523 57,054 Support costs- Notg 9 33,985 5,534,818 2,933,012 402,582 8.870,412 8,353.577 Of the total d)arttabJe axpgnditure for Ihe year end 31 August 2020 £325.616 is 8ttributabk lo reslrictsd lunds and £8.027,9611o unréstricted funds. 9 Support ¢o¥ts Unr•stiTCted fund¥ 2021 2020 Audit. accountin9 8nd tax tses Statutory fees- OFSTED 1% of S￿ary costs oflhe Principal 5% of salary of Company Secretary Trustees trav91 expens8 26,585 7.277 1.111 2,9f9 123 45,960 7,277 1,179 2,609 29 38,015 57,054 10 Results from trading subsldlary The charity has one wholly owned subsidiary, West Heath Centre Limited (Company number 053554881 which provides banqueting and conference facilities and training courses to education establishments and oth8r bts8ine559S. 2021 2020 Statoment of Comprehenslvè Incomo TLtmover 13.880 Cost of sales Gross profiullossl Administrative expenses opgrab.ng profrtlllossl Interest recgivable and similar incorne ProfiV{lossl befo￿ lax Tax on profft Profjvllossl for the financial year 873 {15,886} I2,0￿) {24,753) (26,759) 57 36,409 12,364) 34,045 126,702) 34,045 126.7021 Page 31 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continuedl FOR THE YEAR ENDED 31 AUGUST 2021 10 Re5utts from tradlng 8ub8idiary Icontinu•d} 2021 2020 Stat•m•nt of Financial Po8ltion Fixed a¥￿ts Tangible assets 1.100 2,085 Current ass•ts Stocks 1,792 2,372 66.912 1.792 Debtors Cash at bank 38.969 71.076 40,761 Creditors= amounts falling due wkhln one year {64,7321 162,4471 Net curr•nt Ilablllti•s 121,6861 Totsl a8¥ets less current liabilltle¥ If9,6011 Cfedilors.. arnounls faNing due after more Ih8n one year 17,000} Net {liabilitiesllassots 7,444 126,6011 Capitsl and re8eN•g Called up share capital 100 100 Profit and loss resorve {26,7011 Profft and loss r8sgrv8 carried forward 126,7011 Totsl ¢quity 7,444 126,8011 11 N8t Income 2021 2020 Totsl Total Nel inci)me 18 Stated after chargSng'. Dèpreciation of tangib￿ fLxed assets lrnpairment of tangib￿ fixed 8ssets Operating lease payment 403,587 74,099 353,551 440.037 380,133 Page 32 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continuadl FOR THE YEAR ENDED 31 AUGUST 2021 12 Auditorfs r•mungratlon Ingt) 2021 2020 Audit of the finanaal statemonts for the group and charity Audit of the charity's subsidiary Audit of the teachers, pension scheme Non audit services.. Corporation Tax compliance Other services 18,500 I,OCX) 1,785 17,( 1,000 1.785 1,050 3,500 925 3,200 25,835 23,910 13 Staff Costs and remun•rdtron of key managèment ￿lSonnel Staff costs.. 2021 2020 Wages and salarles Social security costs Other p8nsion costs Other costs Termination payments 4.441,186 407.212 591,563 17.931 76,926 4,324,474 378,811 573,401 32,915 I￿,825 5,534,818 5,410,226 Number of•mploye•s Igroup and charity) The average number of employees during the year was.. Direct charitable 2021 2020 No 138 149 Adminislralion and sUPPOrt Subsidiary company 37 37 176 187 The number of employees èaming over £60,000 annum fell wrfhin the followino rangas... £60,001- £70,IXJO £70,001- £80,000 £80,001- £90,(￿0 £￿),001- £100,000 2021 2020 No No The Trust considers the Board of Trustees. the Prine4pal and the Sen￿r Leadership Team as thelr key management peisonnel, Thg tot81 cost of the key management personnel including employer n*ional insuonce contribub'ons amounted to £5(￿,738(202O'. £666,163}. During thè year, no tsuslees rec8Thied any remuneration or benefits in kind {2020.. 01. During the year 3 trJstee8 12020.. 11 received reirnbursemenl of travel expenses amounting to £1.873 12020. £291. The Charity has purchased indemnty Insurance for ils trustees al a cost of £6,84312020.- £3,587). Page 33 a) ro UJ ¢0 o (o o C> ts gj UJ 0> GJ Ui O tyry O ff) WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Continued) FOR THE YEAR ENDED 31 AUGUST 2021 15 InYestm8ftts The Charitys only subsidiary undertaking at 31 August 2021 is West Heath Centre Limited, registration number 05355488, which is 100% owned by the Charity. The ¢ompanls registered office is West Heath School, Ashgrove Road, Sevenoaks. Kent. TN13 1 SR and it's objective is to optsrale a training and Djnferencing centre. Full financAal inforn7atlon be found in note 10. 16 D9btors'. amounts lalling due within one y8ar 2021 2020 Group Charfty Group Charfty Trade debtors 86,177 38,734 500 Amounts owèd by groLtp undertaking Prepayments and accrued income 33.426 33,307 94,269 94.269 33,307 182,818 219,180 33,807 67,233 17 Crèdltors: amounts falling due within ong ye8r 2021 Group 2020 Group C￿rity Charity Otrer taxatK)n and Social security costs Other Creditors A￿alS and deferred incorne 14,751 57.815 148,812 24.171 37,881 205,033 17,405 37.881 182.778 57,815 137,585 221,378 195.380 267,085 238,064 18 Creditorn: amounts falling after one 2021 Group 2020 Group ChaAty Charlty Def¥rred income 19 Reconclliatlon of defon•d incoms 2021 Group 2020 Group Charity Charlty Doferred income at 1 September Income re￿iVed requiring defetrnent ReS8ase of income during the year 49,246 33,220 149,246 21,841 23,973 (21,8411 28.891 49,246 {28,8911 21,841 21,841 121,841) Deferred income at 31 August 33,220 23,973 49,246 21,841 Deferred inwme for the charrty relates lo the rent quart8r bèing paid on 25 of Seplefflber &ach year bul only rebated on a calendar month basis. Deferred income for the group indudes wedding income for POSttS Paid for future dated weddings. Page 35 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2021 20 Provlsion• 2021 Group 2020 Charity Group Charlly Speufic promsions 148 000 148000 The charitable Company recognised a prowsion in respect of unpaKI employer and leather contributions to the Tèachers, Pension Scheme. The provision has bètrn estimated based on published contribution rates for thè past 5 years bul may be subject lo change following SLtlynission of information to Teachers, Pensions. 21 Restricted fvnds The income fund of the Charf(y includes restricted fund$ comprising the following unexpended balan￿5 of donations and grants held on trusts lo be applied for specffic purposes.. Movwnent in funds: At 1 September 2020 At 31 Augu¥t 2021 In¢om& ExpendSture Group and Charity ACF Leage- buildings and maintènan¢e Courtyard fund Camilla nuise fijnd Ouldotsr edUCat￿n Beauty room 222.680 301,4 8,250 91 106 350,000 {371,0191 124.6051 128,0001 201.fj61 276,801 8,250 918 28,QOO 825 532.533 378,825 423,624 487.734 Page 36 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Contlnugdl FOR THE YEAR ENDED 31 AUGUST 2021 21 R8strictsd funds leantinued) Prforyear mov•m•nt In funds: At 1 September 2019 At 31 August 2020 Incomg Expendlture Group and Charity ACF LEase- buildlngs and maintenanc Courtyard fund Cami118 nurse fund Outdoor Educstion Kenyan sthool trip Beauty room Memphis fund 120.294 326.011 8,250 1,751 1.795 375,01 1272,614} (24,6051 (24,4521 11,750) 11,79¥ 222.680 30t,4( 8,250 91 24,452 90 400 14(K)I 325 616 The ACF Lease - Buildings and Maintenance furKI has been estsblished for the receipt of rebated rent from the landlord and is eKpen8ed on the upkeep of the buitiling and its grounds. The Courtyard fund is used to recewe donations for the purchase of equipment for these sp6crfic areas. The Carnilla Nurse Fund has been established to receive donations so the school can èmploy a nurse to deal with Ihg rnedical naèds of the students. The Outdoor Education fund is used to receipt fundraising donations lo help support students with payments for school residential trips. The Beauty Room fun¢J is a fund to r&ewe donations from recipiÈn15 of beauty Iroatments by the students a$ part oftheir studigs, to be used for pijrchase of supplies and equipment in the Beauty Room. The Metnphis fund has been established from donations for a student, Alex Lloyd-He8d who was awaiting admission to the school when sadly she passed avlay. She was a keen musician and the fund has been set up for the Memphis project during 2015 and as an annual prize in her memory. Page 37 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS {Contlnuedl FOR THE YEAR ENDED 31 AUGUST 2021 22 Do$lgnated funds Of the totsl unreslrict•d funds ot £6,798,629 (2020.. £5,717,844) the following amounts hav8 been designated by the Trustees.. Group and charlty At1 Septemb8r 2020 Utiiised I New relea¥ed dKlgnation At31 Augu$t 2021 Caprtal projects and cYcl￿al maintenance 1.247,600 11,247,600) 1,674,400 1.674,400 Fixed assets {less restricted funds) Operational reserve lund Bursary fund 2,389,952 7.500,000 333,873 1176,644} 2,213,308 1,SlX),000 239,835 156.5481 137.49Jl Total designated funds 5,471,425 {1,480,7921 1,636,910 5,627,543 Prioryèar: Group and charity Utillsed I released New deslgnation At31 AugiJ$t 2020 Septsmber 2019 Caprtal projects and cydical maintenance 682.885 1682,885} 1,247,600 1,247,600 Frxed ass&t$ (les5 restricted funds) Opèialional reserve ftjnd BursBry fund 2,272,457 1,500,000 342,270 117,495 2,389,952 1,500,000 333,873 151,933} 43,536 Total designat8d funds 4,797.612 {734,8181 7,408.631 5,471,425 The Captial Projects and cyclKal maintenance fund is to prowde continued investment and maintenance of the assets of the Charity. The Priorty one list has been drawn up by the finance ctsmmittee lo allocalo thts fund for the following 12 months of agreed capital expenditure. The Ftxed Assets fund represènts the net book value of monies invested in fixed assets ownèd by the Charity. Any restricted funds held lor amorttsalion hove been deducted frotn the FiKed Assets lolal. The 'Operational Reserve fund, represents the walue of CAsh lo be kept aside to sustain the School through a period of resltucture should tr)e need arise. The Bursary fund, established from fundraising activities, is used to supplement fees for students who are not fully funded by Local Authorities. 23 Capttal ¢ommitmfrnts Al the year end the Group and Charity had capital commitments of £1,674.40012020.' £1,247,600) in rglalSon to works carried out on the prèmises over the summer holiday and other committed projects. Page 38 WEST HEATH 2000 NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 AUGUST 2021 24 Analy818 of n•t a•¥ots bets￿n fund• Unrestrtctsd fund¥ Restricted Ntsn