2023-08-31-accounts

Registered number: 03571239 Charity number: 1069577

WEST HEATH 2000

(A Company Limited by Guarantee)

SR

a a RO OE I IT TT ES eS eT BEY SE SE

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

WEST HEATH 2000

(A Company Limited by Guarantee)

CONTENTS

	Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisers	1
Chairman's Statement	2
Trustees’ Report	3 - 23
Independent Auditors' Report on the Financial Statements	24-27
Consolidated Statement of Financial Activities	28
Consolidated Balance Sheet	29 - 30
Charity Balance Sheet	31 - 32
Consolidated Statement ofCash Flows	33
NotestotheFinancialStatements	34-55

WEST HEATH 2000

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2023

Trustees	P L Knutton, Chair
	JS Flanagan, Vice Chair
	R WT Apps
	D P Deeney
	M Heath
	MEA Housley
	W Keeping
	H M McClure
	R G Streatfeild
Company registered
number	03571239
Charity registered
number	1069577
Registered office	West Heath School
	Ashgrove Road
	Sevenoaks
	Kent
	TN13 1SR
Company secretary	N Marinov
Executive Leadersip	P Bohacek - Principal
Team	C McManigan - Deputy Principal
	N Marinov - Head of Finance
Independentauditors	Haslers
	Chartered Accountants
	Statutory Auditor
	Old Station Road
	Loughton
	Essex
	1G10 4PL
Bankers	HSBC
	16 King Street
	Covent Garden
	London
	WC2E 8JF
Solicitors	Knocker& Foskett
	The Red House
	High Street
	Sevenoaks
	Kent
	TN131JL

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WEST HEATH 2000 (A Company Limited by Guarantee)

CHAIR'S STATEMENT FOR THE YEAR ENDED 31 AUGUST 2023

The chair presents her statement for the year.

This has been a more settled year than last, although some of our students are still struggling mentally with the impact of the pandemic. However, through research and practical experience, our staff have now acquired a good understanding of these challenges and are better equipped to address them.

Our Senior Leadership Team continue to work together to align all areas of the Charity and we havea strong, committed and diverse Board of Trustees.

The Charity continues to develop and grow in response to changes in need, whilst also investing in capital projects that will improve our educational offer. The Second stage of our pricing strategy has now been implemented and student numbers have grown, finishing the year close to the maximum allowed for this site, with the Charity in a financially healthy position.

The increase in demand for our services seems likely to continue and it is therefore important that we start to plan ahead so that we can continue to deliver on our charitable objectives into the future, support more beneficiaries and offer staff opportunities to develop and progress.

With kind regards

P L Knutton (Chair of Trustees)

Date: 17 April 2024

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WEST HEATH 2000

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees present their Annual Report together with the Audited Financial Statements for the year ended 31 August 2023. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Companies Act 2006, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 1 January 2019.

Aims and objectives of the charity

a. Policies and objectives

The aims and objectives as set out in the Memorandum of Association are:

1s 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 capacities so that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved.

1. To establish research into the education of children with special educational needs and to disseminate the results of such research.

2. To provide training for teachers and other professionals working in the field of education of children with special educational needs.

West Heath 2000 operates from dedicated premises situated in Sevenoaks, Kent. It offers full time education and weekly boarding for young people from the age of 10 to 19 and education support and weekly boarding for Post 16 students whose main studies take place at Local Authority colleges.

The Charity has one wholly-owned subsidiary company, West Heath Centre Limited, which operates to maximise the non-school use of the land and buildings, and organises specialist training courses in the field of provision of education for children with special educational needs. West Heath Centre Limited also delivers wedding utilizing the beautiful grounds and Grade 2 listed building. Profits of West Heath Centre are distributed to West Heath 2000 under Gift Aid.

Research projects covering areas such as "outcomes for young people after leaving SEN', and "Do working memory profiles vary between adolescents with ADHD and complex trauma" are continuing throughout the year.

The Trustees are satisfied that the objectives are charitable and demonstrate that the Charity operates for the public benefit.

A full review of the objectives, activities and achievements for the year ended 31 August 2022 and the objectives, planned activities and targets for the year ended 31 August 2023 is dealt with in the Principal's Report.

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WEST HEATH 2000 (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Aims and objectives of the charity (continued)

Organisation and structure

Day to day management of the Charity's principal operations is delegated to a full time team of professional managers, known as the Senior Leadership Team, under the overall management of the Principal. Each Executive Leader has overall responsibility 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 Principal, other members drawn from the wider management team, parents, teachers and supporters of the charity co-opted for their relevant specialist knowledge and experience.

Future developments

2023/24 West Heath will keep

investing in capital projects and improve infrastructure.

Planning application has been approved to extend our driveway which will improve traffic flow on site and bring operational efficiencies. This will be fully compliant with current building regulations.

Part of our 6th Form provision is now delivered on site due to investing in the conversion of a property ensuring efficient delivery of provision to our beneficiaries. We are looking to expand this in the near future and meet increasing demand.

Being housed in a Grade 2 listed building requires high maintenance and we are constantly reviewing and improving our site.

The construction of a New School Hall has now been evaluated, which could potentially lead to extended capacity and improved educational provision. West Heath are constantly looking at improving and extending delivery of our charitable activities and widening the reach to our beneficiaries.

Cash and near cash

The Charity ordinarily defines cash and near cash as deposits with a recognised major UK bank with a maturity not greater than 3 months.

To the extent that the budget and forecasts do not show a requirement for the cash equivalent of the operational reserve, then an amount up to 75% of the operational reserve, may be placed in a deposit with a fixed term of up to 15 months if this secures a significantly improved rate of interest.

Investment policy and performance

The Trustees have established a framework in which some part of the cash surpluses can be legitimately invested in longer-term assets which augment the revenue generating 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 policy is put into effect.

The Policy in operation for the year ended 31 August 2023 was to place surplus cash with stable and reputable financial institutions at the best available deposit account interest rates. Risk is spread across the sector of the main banking groups. There is a cap of £1.5m on the amount deposited with any one bank which was discussed and agreed during the Financial year. Total interest earned from these deposits amounted to £71,453 (2022: £2,656).

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WEST HEATH 2000 (A Company Limited by Guarantee)

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Aims and objectives of the charity (continued)

Reserve policy

Trustees have reviewed their liability of future income streams, the commitment to future expenditure and risks faced as a Charity. The Charity has determined that it needs to hold enough reserves 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 chargeable.

The school would examine the situation and circumstances if income dropped by a significant enough level that required a detailed reorganisation of the school so that outgoings would again match income. The Trustees believe that provision needs to be made for a reorganisation to take up to 4 years to fully implement, following which the School would be back to creating a financial surplus.

The level of reserves will be monitored regularly by the Finance Committee and this policy will be reviewed annually by the main board. This will ensure that appropriate steps are in place to maintain the operational reserve at the required level. During the review of the reserves figure for August 2022 the committee have recommended to the trustees to reserve fully for any terms during the 4 year period which are in deficit. This has resulted in an operational reserve of £1.5m.

At the end of August 2022, West Heath 2000 held sufficient funds to allow fully for the operational reserve of £1.5m (2022: £1.5m). Retained earnings over and above the reserves figure can be used by the school for investment in long term projects to improve the facilities at the school.

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WEST HEATH 2000

(A Company Limited by Guarantee)

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TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Aims and objectives of the charity (continued)

Summary of reserves and investment policies

These two topics are inextricably linked. All reserves	These two topics are inextricably linked. All reserves	have to be held in some way as assets and this matrix	have to be held in some way as assets and this matrix	have to be held in some way as assets and this matrix
sets out how these will be managed. Restricted and Unrestricted funds at 31 August 2022 are set out in notes
21 and 22:
Restricted: to include ACF Lease Donation	Whateversum has been given for a restricted		A monthly schedule of fund movements is
Various Capital Donations	purpose less actual for long- term capital expenditure made forthat development to match	purpose.		produced with the notice bankdeposits in
future amortisation.		committee and the full		Restricted Reserves
		board oftrustees ateach meeting.		matched against investment in fixed
Unrestricted (including Designated
Operational Reserve	An amountas calculated by the finance committee		Full financial details At least75% ascash and	relating to calculation of
	and agreed by the full	reserve to be reviewed		risk short-term notice
	board oftrustees to cover deficits during a period of		annually by the finance	committee and full board
	restructuring should	oftrustees.
	revenue decrease by a
	significant level.
Fixed Asset Reserve	The net book value of fixed assets owned by the	Ensures that reserves Fixed assets owned by	already invested inlong _	the Charity.
	Charity, except where	term fixed assets for
	these are matched by	charitable purposes
	Restricted Reserves.	cannot be used for other
		purposes.
Capital Projects and	Proposed Capital	Monthly reviewby the		Cash.
Cyclical Maintenance	Expenditure already	finance committee.
	authorised or listed
	on a 'Priority Projects’ list.
Bursary	Bursary	A monthly schedule of		Cash.
		fund movements is
		produced with the
		management accounts for
		review by the finance
		committeeand the full	board oftrustees at each	meeting.
Free Reserves	Value oftotal	Reviewed along with the		Cash.
	Funds less Restricted	monthly management
	Reservesand Designated	Reservesand Operational Reserve and Capital		accounts by thefinance
	Projects.	throughoutthe course of
		the financial year..,
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WEST HEATH 2000 (A Company Limited by Guarantee)

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 eaRe a lg Aims and objectives of the charity (continued)

Risk management

The Trustees and Senior Leadership Team examine the major risks that the Charity faces each year when preparing and updating the strategic plan. The Charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the School in the future.

The full document has the risks broken down into Governance and Management, Operational, Financial, and Environmental external factors. Each risk is then broken down into sections with potential impact identified, steps to mitigate the risks and who has responsibility for complying with the program.

Steps have therefore been taken to ensure that we have the capacity to:

. meet the demand for pupil places; . recruit and retain sufficient levels of skilled staff. ° provide and maintain adequate physical resources and infrastructure; : provide adequate levels of governance and operational control; . prevent events that could damage the school’s reputation; ° provide adequate IT systems and ensure the protection and security of confidential information; * provide adequate controls to ensure the safeguarding and welfare of pupils. . have sufficient liquid funds to meet working capital demands and infrastructure improvements The document is reviewed annually by the finance committee and more frequently by the senior leadership team.

Executive Leadership pay and remuneration

There is a pay policy set by the trustees which has detailed pay bands for each area of the organisation. Leadership bands are based on national teacher's leadership scales and where appropriate non-teaching leaders are benchmarked against other leadership positions in the independent and maintained sector. Work is currently undergoing in creating a new pay framework to ensure West Heath remains in a competitive position as an employer.

The Articles of Association (adopted by special resolution passed on 13 December 2013) requires the number of trustees to be not less than 6 nor more than 11. The Trustees may appoint any person willing to act as a trustee by passing an ordinary resolution. The appointed person will then hold office until the next Annual General Meeting when they will need to be re-appointed or retire.

Each year at the Annual General Meeting one third of the Trustees must retire by rotation as determined by the length of service. However at the Annual General Meeting, the retiring Trustees shall, if willing to act, be reappointed unless it is resolved not to fill that vacancy.

The Trustees have established their own analysis of the needs of the charity for specialist knowledge and experience on the Board of Trustees. Suitable candidates are recruited to fill vacancies which arise and which cause the body of knowledge and experience to be deficient in any particular area. The Trustees recognise that the main purpose of the Charity is to operate a School, and that hitherto the skills needed were principally to support the School. However, with the success of the School and the achievement of many of the original targets set to measure success, the Trustees continue to promote activities outside the boundaries of West Heath School and will review the skills needed for the long-term development of the Charity, and recruit accordingly.

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WEST HEATH 2000 (A Company Limited by Guarantee)

—,issuesSaaSSSSss-ssnS TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Aims and objectives of the charity (continued)

All Trustees are encouraged to be mindful of recruitment needs and to search out and recommend candidates. Any candidates proposed have to complete a process of interview by the Board (or by an ad-hoc committee of the Board formed for the purpose) and of preliminary familiarisation with the work of the school. Part of this process is that the Principal of the School advises the Trustees concerning the candidates’ mix of knowledge and experience, which must benefit the School. Each candidate is then given a file of detailed briefing notes and background material which explains 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 successful, the candidates are formally proposed as Trustees. It is the custom of the Board that new Trustees are only appointed by a unanimous vote on an ordinary resolution.

Once new Trustees are appointed to the Board their personal training needs (to enable them to carry out their duties as a Trustee) are assessed and appropriate formal training is provided using specialised training establishments. All new Trustees are assigned to relevant committees where their experience and knowledge can be put to best use to benefit the Charity and its operations.

Board rotation remains a focus for the charity and our succession planning will see new Trustees appointed at the Annual General Meeting while some retire at the same time.

Qualifying third party indemnity provisions

The charity has made qualifying third party indemnity provisions for the benefit of its trustees during the year. These provisions remain in force at the reporting date. Further details can be found in note 13.

Public benefit requirement

The Trustees have given due consideration to the Charity Commission published Guidance on the operation of Public Benefit requirement in all aspects of our Charitable 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 and protect the environment. The Trustees are committed to compliance with environmental best practice in all aspects of the business.

Policy on disabled persons

It is the Charity's policy to provide opportunities that allow disabled persons to have meaningful employment in the business and to make our facilities available to disabled students as far as is possible with the constraints of concern for the health and safety of all of our staff and students.

Policy on payments of creditors

It is the Charity's policy to agree on payment terms as part of any formal contract with a supplier and to make every endeavour to abide by the agreed terms. Where a purchase is not covered by a formal contract and no agreement is reached in advance of raising an order, the policy is that any valid invoice will be paid in full. The Charity is sympathetic to, and pays particular attention to the cash flow needs of its smaller suppliers.

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WEST HEATH 2000

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Aims and objectives of the charity (continued)

Tax accounting policy

The Charity is considered to meet the definition of a charitable company for UK corporation tax purposes. The Charity's subsidiary company is subject to corporation tax and VAT in the same way as any commercial organisation.

Related parties

As set out in note 28 (Related Party Transactions) to the accounts, the charity has ongoing relationships with other entities.

Strategic Report

Introduction

The Senior Leadership Team in partnership with the Trustees has the School mission statement, values, beliefs and strategic priorities for the following three years under constant review to ensure it continues to meet the school’s overall needs.

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a WEST HEATH 2000 (A Company Limited by Guarantee) SS TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 ee eeeeSSSSSSSSSSSSSssFsFeFesesesesesFFsssSsSsSsSsSh Strategic Report (continued)

Financial review

During the year total revenues from charitable activities increased by £575,394 to £9,529,372 (2022: £8,953,978). This increase is consistent with the higher number of students on roll, and the consistent demand for the Charity’s services. Costs were once again dominated by pay for teachers and teaching support and other staff. The surplus for the year also increased and was £1,135,175 . Strict financial controls are in place and regularly monitored by the Finance Committee ensuring the Charity achieves efficiencies, effectiveness and economies. One off items are recognised in the financial statement including £116k gas refund and release of bad debt provisions. The Charity is well placed to invest into the continued improvement of its infrastructure and delivery to its beneficiaries. This includes substantial capital expenditure to be dedicated to the building of a new School Hall.

Going concern

The trustees have considered whether it is appropriate to prepare the financial statements on the basis that the group and charity is a going concern. The trustees have reviewed the financial forecasts for the group and charity and have in particular considered its anticipated income and expenditure commitments for a period of twelve months from the date of approval of these financial statements.

In regard to the school the Trustees have reviewed the financial projections, budgets and cash flows for the period up to 31 March 2024 and are satisfied that the school has adequate finances and reserves to maintain its ability to operate successfully for the future without additional funding.

The school’s fee income comes from Local Authorities. Demand for West Heath's provision remains high and enquiries for our services keep increasing. We work very closely with commissioners and SEND colleagues ensuring we provide good value for money and offer the best provision possible to our beneficiaries. West Heath management regularly review the fee structure ensuring long term financial viability allowing to meet increasing cost base and capital expenses.

Fundraising

West Heath Centre has now become an established venue for weddings, receptions and fundraising events. The turnover from these events was £94,212 (2022: £119,023). Turnover is lower due to fewer number of events being catered for. All profits from West Heath Centre are gift-aided to the main charity and allocated to the Bursary fund.

The Charity received donations amounting to £434,341 (2022: £418,812 The School continues to let out its facilities to other schools and the local community and this raised £72,181 (2022: £36,490). Much of the increase in this fundraising is due to increased income following the upgrade and increased investment in the swimming pool.

The West Heath Centre

During the year — key staff member left the West Heath Centre and we went through a process of restructure. New management team has been appointed, website and the whole weddings and events package was relaunched, T&Cs of trading were updated. Weddings carried out were predominantly older bookings whereby old prices had to be honoured not accounting for the estimated 16% food inflation and also using pre-agreed bar tariffs. This has now been mitigated by the revision of our T&Cs and outsourcing the catering provision to a third party ensuring operating at a surplus regardless of the size of an event.

ee

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WEST HEATH 2000 (A Company Limited by Guarantee)

EEEEE EEE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

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Policy on employee involvement

It is the Charity's policy to keep all staff informed as to the development of the business and to encourage them to contribute their ideas, criticisms 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 dependencies which form the basis of the strategic risks which the charity has to address. The two main risks and the steps taken to mitigate them are:-

a) A failure of the charity to conduct its business in accordance with the terms of the leased premises, potentially putting the lease at risk of cancellation. The charity addresses this through strict governance processes which monitor all critical aspect of adherence to the lease.

b) A fundamental change in the economic circumstances of the Local Authorities which place 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, but also maintains a plan, on constant stand by to restructure the business if fees should fall significantly due to factors outside the charity's control.

These risks are included in the risk register which has already been referred to in the Report of the trustees and refers to the detailed process by which other risks are assessed and monitored.

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WEST HEATH 2000 (A Company Limited by Guarantee)

SE ER TTI ES SR LE EE SE SE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Principal's summary

Over the course of the academic year 2022/2023 we supported a total of 146 students, (3 more than the previous year), to make progress academically, socially and emotionally. It is a tough and complex task but more importantly a privilege to help our students make progress from typically very challenged and difficult starting points, particularly when we consider the additional effects of the pandemic on young people’s development.

The Charitable Objectives continue to underpin our developments as we refine and improve how we ‘rebuild lives through education’. Trustees and the Strategic Leadership Team have continued to discharge the fiveyear strategic plan, in consultation with staff, parents, students and stakeholders (see following report on planned actions for specific details). Through an ambitious curriculum, we have encouraged the students’ curiosity, imagination, resilience and self-regulation. We have supported our students to cope with failure and rejection and to move forward in the face of adversity. We have continued to develop and extend further our ambitious curriculum for our learners was acknowledged by the awarding of ‘Outstanding’ Grades both for Education and Residential Care in our May 2022 Ofsted inspection.

The statutory accounts clearly indicate that the Board of Trustees continue to ensure the Charity's resources are directed towards supporting the School develop the curriculum, therapy, care, educational facilities and expertise in order to meet the complex needs of our students. Additionally, our staff created innovative ways to support learning, to keep our students connected and to nurture those who needed extra care. We observed how our cohort struggled to cope with the socialisation expected in school and we have had to concentrate on developing routines and core communication skills.

It is worth noting that the government reported in July 2023 that just under 1.5 million pupils in England have special educational needs and the number of pupils with an EHCp have increased 9.2% since 2021.Schools like West Heath continue to see increases in the level and complexity of social, emotional and mental health needs.

1. Finance

During FY23 — demand for the charity’s services remained very strong which supported revenue generation through charitable activities. Efficiencies are constantly sought through operations and strong financial controls are in place. Where appropriate — relevant contracts have been renegotiated and hedged to ensure the best value for money. Fee structure was reviewed and year one of the 2 year prcicing strategry was implemented.

All of the above, as well as the continued support from our founding patron Mr. Al-Fayed, helped the charity to achieve a £1.1m surplus (combined school and WHC) which was above target (see Strategic Report, Financial Review).

This has allowed the charity and its senior management team and trustee board to strategically prepare to invest into the development of West Heath and improve service delivery, as well as extend the reach to more beneficiaries requiring our services.

The Charity continues to re-invest any surplus into the site infrastructure and efficient delivery of its Charitable Objectives.

The School, as a Charity, continues to provide bursary placements from fundraising activities. Our founding patron also continues to fund a residential respite placement for students. Bursary and respite placements, as described, continue to have a positive impact on the students and their families.

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WEST HEATH 2000 (A Company Limited by Guarantee)

aUE! TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 a

Zz. Student Numbers

Our Student numbers continued to be healthy for 2022/2023, with a steady rate of referrals and growing numbers of students with significant mental health difficulties referred to the school by mental health providers and professionals. We began the year with 132 students in September 2021, of whom 100 were placed in our Main School provision, whilst 32 were supported in our HEART provision, (the provision that caters for young people with significant mental health needs.) We ended the year in July 2023 with 146 students, of whom 111 were supported by the Main School and 35 were educated in our HEART provision. Overall, we were 5 students up from our budget. West Heath received a total of 426 enquiries from Local Authorities and from parents.

The development within our Education Offsite Provision, has helped to retain and support students who need an alternative curriculum, outside of our core offer. The number of students who benefit from this provision continues to increase. We focus on provisions that develop our students’ confidence, self-esteem and allows them to increase their self-discipline and social responsibilities. These provisions include Skills for Employment, where the students undertake City & Guilds qualifications and Equine Therapy, where the learners receive a bespoke 1-1 therapeutic intervention that supports them in understanding and managing their emotions.

1. Teaching and Learning

Philosophy of Learning at West Heath School

West Heath School has a key responsibility for developing students who are successful learners and for providing the highest possible quality of teaching and learning experiences. We want our students to enjoy, improve and excel in their learning. However, we also strive to improve their ability to become responsible and productive members of society, who have developed life skills across the curriculum and are prepared for adulthood. At the heart of the West Heath curriculum is the ethos of the 4Rs- resilience, respect, relationships and responsibility and its aim is to ensure students are happy, healthy and able to form and maintain positive relationships. The 4Rs are mapped into all lessons, the lesson observation structure and promoted in all areas of school life: Main School, HEART and the Residential provision.

It is important to note that the mainstream model did not work for the vast majority of our students. West Heath School should look and feel different from the schools that our students have previously experienced, and we want them to associate it with feeling safe, secure and inspired. We have therapeutic expertise in the school that it is to our advantage to listen to and implement into lessons. Though some therapeutic exercises may reduce lesson time, if the student does not have a mindset that is ready to learn then they will not be able to access or remember the lesson content. Students who have experienced trauma, or have additional learning needs, often arrive to lessons in flight or fight mode, which means that they are working in the brain stem, their nervous system is on high alert and the prefrontal cortex will not work effectively. Beginning lessons with Zones of Regulation and West Heath Connect Task helps to calm students’ nervous systems and helps them to selfregulate and access the learning. No matter how well students achieve academically, if they are unable to identify and regulate their emotions then they will not be able to be happy or to thrive in the world outside of school.

Embedding Personal Development into the Whole School Curriculum

West Heath School views Personal Development as an integral part of the curriculum and at the heart of all students’ learning. As an SEMH School, all our students are more vulnerable to all safeguarding threats and are less likely to thrive socioeconomically than their neuro-typical peers. West Heath School is committed to identifying opportunities across the curriculum to celebrate skills and the personal achievements of students, whether academic skills or social skills or practical skills, and whether these are in the classroom, in the Residential provision, or at home. Due to this, the Head of Curriculum and the Head of Personal Development are currently working together to create a holistic assessment framework to compliment the West Heath Step Criteria and are seeking opportunities to develop the Evidence For Learning framework used in the Residential

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WEST HEATH 2000 (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

provision to capture student students’ successes and talents across all areas of the school.

The use of Satchel One will also support this approach to learning as students can be awarded badges for skills that go beyond the classroom such as the WH Citizen badge, Personal Safety badge and Self-Care and Personal Hygiene Badges.

Students in KS3 study up to 13 lessons and students in KS4 study up to 11 lessons in these areas. By structuring the curriculum around these core skills, West Heath School is actively working to ‘Rebuild Lives through Education’.

Life Skills is taught x2 a week at West Heath for all KS2, 3 and 4 students; the SoWs are informed by the PSHE Association and the lessons focus on decision-making, the ability to communicate and collaborate, along with personal and social responsibilities that contribute to good citizenship — all essential skills for success in the 21st century, as well as for healthy societies and for successful and employable individuals. These lessons discuss the impact of racism, prejudicial bullying and the need for equality to improve society. These capacities do not always develop unaided for our students; they have to be learnt. While certain life skills may be acquired through our everyday experience in the home or at work, they are not sufficient to adequately equip students for the active role required of them in today’s complex and diverse society. WHS believes that the Life Skills Curriculum will help our students to understand their rights and responsibilities in society. The Education for All (2000) included Life Skills among the essential learning tool for survival, capacity development and quality life. It also documented that all young people and adults have the ‘human right to benefit from an education that includes learning to know, to do, to live together’ recognising the importance of living together as much as acquiring knowledge from an academic environment.

Self-Science is a bespoke subject unique to West Heath that has been informed by SALT approaches; it is taught x2 a week for KS2,3 and 4 students and is designed to ensure students are able to manage their mental health and wellbeing as well as develop their social skills. The vast majority of our students have complex backgrounds, and often experience co-morbid diagnoses which can make it extremely hard for them to make sense of the world and to have a genuine sense of their capacity to positively influence events in their lives and form positive relationships with others. As such, Self-Science is a crucial mechanism for supporting them to understand their themselves and what makes them who they are, both in terms of their neuropsychology and how the brain works, both also how they self-heal, regulate and understand their own trauma. As an example, there may be an umbrella topic such as ‘Being Me In My World’ that is encouraging the learner to identify, and celebrate, what makes them who they are, but we will also explore many sub-topics such as:

. Mindfulness . Anger Management : Zones of Regulation ° Neuropsychology/ Memory ° Emotional resilience

Students’ forming and maintaining relationships in Year 9 has been area highlighted by the Head of Schools and so this academic year all Year 9 students have had social skills lessons, which are supported by the School's play therapists. These sessions are to encourage students to develop their social skills and form positive relationships. These lessons are focused around playing board games, but also encourage students to develop empathy, turn-taking and problem-solving skills, which will help our students to thrive in the world outside of school.

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WEST HEATH 2000 (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Safeguarding and the Curriculum

The Head of Care and Safeguarding liaises with the Head of Curriculum and Head of Personal Development to ensure that issues of race, diversity, prejudice and equality are discussed, explored in all lessons and mapped across the curriculum. These will ensure that students are able to explore their ideas and voice their opinions on these topics. Students will also complete Votes for School during personal development lessons which gives students the chance to speak out on issues that matter to them, improving oracy, confidence and critical thinking and covering Prevent, British Values and the SMSC curriculum.

KS4 Options/ Exam Results

Our Teaching & Learning offer continues to be a strength of the school, with a rich and diverse curriculum offering. In the academic year September 2022 to July 2023, 48 students gained at least one qualification, across 22 different qualifications — including GCSEs, BTECs, NCFEs and Functional Skills qualifications.

In GCSE Science, 64% achieved a grade 4 or above; in GCSE English Language this was 34% and in GCSE Maths 44% achieved this result. BTEC Level One Beauty qualification was introduced, and all students obtained a pass. In the NCFE Level 1 Certificate Performance Skills all 7 students entered successfully passed.

This year we have introduced the LASER curriculum for the 6th Form students who benefit from a practical, individualised coursework-based curriculum. This not only enables them to receive an academic qualification, it also gives them an additional year at West Heath to build their confidence and social and emotional skills before going to college. This provision acts as a safety net to ensure that all students have a safe place if they are not ready either academically or socially to progress to the next stage of their education.

The school continues to offer broad range of options within the curriculum, in addition to core subjects as follows:

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|||||| |---|---|---|---|---| |2022/2023|OPTIONS| |Art|&|Design|John|Muir Award| |Music|Technology| |Duke|of|Edinburgh|Performing|Arts| |English|Literature|Physical|Education| |es|||eee Cee|

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4, Residential Provision

Review of West Heath School's Welfare Provision (st.3.2, National Minimum Standards - NMS)

The 'Statement of Purpose' (SOP) is still relevant and describes how our residential provision promotes student welfare. The residential provision is evaluated at least annually within our whole school SEF process. The SEF process includes an evaluation of these NMS and was evaluated before and during our annual business planning. In addition to this, our provision and safeguarding processes continue to be subject to scrutiny from an independent st.3 visitor and Trustees (Student Services Committee - Chairperson).

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WEST HEATH 2000 (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

ig

The staffing arrangements set out in the SOP are fit for purpose and have been effective in providing high quality care and support. The adjustment in our staffing and pay structures within the care department has proved to be effective in terms of retaining and recruiting care staff, which historically has been problematic.

Inspection judgements outlined within the following section continue to be strong.

In 2022-2023 academic year, all of our care staff held a recognised L3 Child Care qualification and above.

5. Ofsted

Educational Provision

The overall inspection judgements May 2022 were:

° The quality of education - Outstanding ° Behaviour and attitudes - Outstanding ° Personal development - Outstanding ° Leadership and management - Outstanding . Sixth-Form provision - Outstanding

Residential Provision

West Heath residential provision was last inspected on 10th to 12th May 2022.

The overall inspection judgements May 2022 were:

. Overall experiences and progress of children and young people - Outstanding ° How well children and young people are helped and protected - Outstanding . The effectiveness of leaders and managers - Outstanding

During the academic year of 2022-2023, the residential provision was not inspected by Ofsted plausibly due to being inspected twice within 12 weeks during the 2021-2022 academic year on 1st to 3rd February and then subsequently 10th to 12th May 2022.

1. Report on 2022/23 Planned Actions

The following summarises progress with last year's planned actions.

. Effectively implement a new Senior Management Structure In May 2021, a new Senior Management structure was voted in place, by our Board of Trustees to meet the Ofsted criteria, following advice from our School Improvement Partner and our Behaviour Consultant. A clear chain of command now flows down from the Principal, who sits at the top of the pyramid, line managing the Deputy Principal, (a role commencing in September 2022) and the Head of Finance. Consequently, decisions are taken more efficiently with one Senior Management Team. There is collaborative cohesion in the structure and it maintains education at the forefront of our purpose. The business elements are overseen by the Head of Finance and a Deputy Principal is to be appointed for September 2022, to deputise in the Principal’s absence and to look after the operational elements of the school. They will directly line manage the SMT members, namely the roles of Head of HEART and Therapy, Head of Safeguarding and Residential Care, SENco and the Head of Curriculum. The Deputy Principal will also oversee the Pastoral Heads of School. The Head of Curriculum will concentrate on the delivery of the curriculum and the operational side associated with it, whilst supporting the Heads of Departments.

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WEST HEATH 2000 (A Company Limited by Guarantee)

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TRUSTEES’ REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
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The SMT’s focus has been to further develop the integration of pastoral and academic support.

The academic year 2022/2023 has seen the SMT team continue to develop and discharge their leadership role with the 2 additions in September 2022 of the Deputy Principal and the Head of Curriculum. The Head of Care and Safeguarding retired in July 2023, having served 3 years in post with their successor appointed and due to commence at West Heath in September 2023.

° To continue to support staff to achieve QTS/PGCEIQTLS status

Completed/Updated — 01/24.

Developing teachers along with supporting associate teachers to qualify, continues to be a significant stth and feature of the school. Trustees continue to direct funding to ensure teachers can develop in their practice and gain formal qualifications - QTS/QTLS/NQT/ECT. This of course is connected to our students experiencing high quality teaching.

During 2022/23:

1 Staff Member is currently working on their QTS qualification

2 Staff Members completed their QTS qualification

4 Staff Members are currently working on their ECT qualification

1 Staff Member completed their NQT qualification

1 Staff Member is currently working on their QTLS qualification

Currently 2023/24:

1 Staff Member is currently working on their QTS qualification

1 Staff member completed their QTS qualification

6 Staff Members are currently working on their ECT qualification 1 Staff Member is currently working on their QTLS qualification

e To continue to provide training, advice and support to fellow professionals working in the field

of SEND

Achieved. Within the context of available resources, we have continued to provide training and support to a range of fellow professionals who, like us, are committed to the success of children and young people with SEND. While the past year has been challenging, with severe staffing issues meaning that schools have found it very difficult to release people for training, important work has still been done.

What follows are examples of what has been provided over the course of 2022 — 2023;

• . A two-day Mental Health First Aid training course

• ° A 1-day Youth Mental Health First Aid training course ° 1:1 Coaching for 5 SENCOs from the Sevenoaks Partnership of local primary schools . An in-school workshop on “Compassionate Challenge” . An online workshop on “Trauma, Behaviour and the Brain”

Feedback from participants has been overwhelmingly positive. They are grateful, not only for the provision itself, but more particularly for its quality.

The development and sustaining of our outreach work, as reported, will be a strategic priority over the next 5 years.

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: ° Provide 23-30 higher needs placements Achieved. By July 2023, 35 students with ‘higher needs’ were placed during 2022/23 in our HEART provision, 7 of whom were weekly boarders (6 funded HEART students and 1 bursary HEART student). HEART caters for Students with significant mental health difficulties. Each student has their own timetable and irrespective of the challenges and barriers they face, every learner has achieved to the best of their ability, with progress made academically, socially or emotionally. We continue to have very healthy referrals for this part of the school.

° To open a year 6 class Achieved. During 2022/2023 our Year 5/Year 6 provision has continued to thrive. West Heath Juniors supported a total of 6 learners throughout the academic year. Most subjects are being taught in this dedicated space. Subject specialists for art and music are visiting weekly and PE has been taught at the PE facility. Our Junior learners are continuing to benefit enormously from the Forest School provision, which allows them to engage with the healing and stimulating properties of nature. Our primary students have welcomed the addition of 2 guinea pigs at West Heath Juniors and this has supported them to develop their emotional skills like empathy and their social skills.

° Achieve a 4.5% surplus Achieved. The school achieved a surplus of £1m (10% of the school’s income including restricted grants), compared to the target 4.5%. This was exceptional and due to the COVID-19 restrictions, as we were not able to undertake school trips and other activities.

° SMT & Trustees to continue to implement the 5-year Strategic Priority Plan

Achieved.Our strategic priorities are outlined on the following pages and feedback has been provided as to progress made.

Ts Review of Planned Actions ° Implement Year 4 of the 5-year strategic plan (Strategic Priorities)

° Allocate capital to complete the renovation and refurbishment of the school swimming pool — Monies have been set aside for this project and it started in Spring 2021, as planned. The Swimming Pool project was completed in April 2022. - Completed

° Review the expansion and development of the Key Stage 2 provision — Key Stage 2 has continued to develop in its own stand alone, bespoke provision on the edge of the school site and the new environment and the nurturing support of our KS2 staff, has allowed our younger learners to make progress and flourish — Completed . Implement strategy to improve residential placements in short and mid-term — The school is receiving healthy referrals for residential placements and is working closely with our local authority stakeholders to respond to the current needs of students who require a boarding provision. The cohort of our residential provision has evolved to reflect the changing needs of our students. There is a balance of Main School and HEART students that are accessing the ‘home from home’ provision 4 nights per week.

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eS, WEST HEATH 2000 (A Company Limited by Guarantee) ee TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 =, Strategic priorities and charitable objectives

Introduction

Our strategic priorities for the school and the charity as whole, will be the pivotal focus for our development over the next 3 years. The priorities are designed to even more successfully realise our charitable objectives, vision and mission.

The previous Principal, Mr. James Nunns had deliberately kept the number of strategic priorities (SP) relatively low. This is about making sure time is given to identified priorities properly, not overburdening staff and ensuring SPs compliment rather than detract from our primary focus. We work in a busy and complex environment. It is vital we do not take our eye off our core responsibility - our students, and connected to this looking after our staff who support them and the operations of the school. Reflecting on our 2015-18 strategic priorities a lot has been achieved, with the school continuing the development of its provision for our students, who continue to make such encouraging progress. Predominantly the focus for improvement was developing our teaching and therapeutic offer, with significant investment in recruiting skilled professionals who have joined the team to work with our students. We continued to work hard (and will continue to do so!) to ensure that our therapeutic and pastoral support, compliments and is in balance with our focus on student progress and achievement. The appointment of a Personal Development Lead has seen this key area being embedded across the curriculum and there has been a focus on activities that embrace British values, democracy, rule of law and our responsibilities as active citizens. We have also championed and celebrated Neurodiversity in our school community and beyond.

In June 2023, our onsite 6th Form provision, situated at Gate Lodge, launched as a self-contained space for our Sixth Formers. This new learning environment dedicated to our Sixth Form students will provide the ideal surroundings, to develop the students’ academic and preparation for life skills, in a nurturing and independent setting, as befitting the senior learners within our school community. The Laser curriculum has been added as an additional curriculum pathway for our students.

The Boarding Students’ satisfaction survey was completed in June 2023 and there has been a definite improvement in students’ satisfaction with Residential Care compared to November 2022. Friends, activities and staff remain the things that students most enjoy about boarding, whilst help with their social skills and levels of independence are the things they most value. 100% agreed or strongly agreed that they enjoyed their time in boarding.

Within the SEND and AP Green Paper and subsequent Improvement Plan, the Department of Education noted that it wished to hold discussions around the relationship between the state and Independent Special Schools (ISS). The Improvement Plan stated that the Department of Education would: ‘Re-examine the state’s relationship with ISS to set out comparable expectations for all state-funded specialist providers’. The National Association of Special Schools, (NASS) continues to be in discussions with the Department of Education and contributes to the dialogue with its specialist professional knowledge of the sector.

Although there is a continuing rise in placements in independent and non-maintained schools, the pressures on local authorities and mainstream schools continue to have an impact. The Leneham Review (Good intentions, good enough? 2017) and our association 'National Association for Independent and Non-Maintained Special Schools (NASS) are advocates of independent schools needing to share their expertise more as part of the sector. Along with continuing to develop our student focused provision, responding to this agenda is essential and aligns perfectly with our charitable objectives.

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i EE ae TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

a West Heath School celebrated its 25th Anniversary as a charity and a school in September 2023. 25 years after its inauguration as a specialist provision, West Heath School continues to develop and grow, whilst ensuring the highest standards of teaching and care are at the forefront of staff practice together with exceptional outcomes for its students.

Charitable objectives

All of the Strategic Priorities have been written in line with our charitable objectives (CO).

The Charity's Objectives are Specifically Restricted to the Following

a) To provide education for children and young people, and in particular those whose mainstream education has broken down because of trauma or other reasons. Children who need expert help to develop their physical, mental, spiritual and moral capabilities so that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved.

b) To establish research into education of children with special educational needs and to disseminate the results of such research.

C) To provide training for teachers and other professionals working in the field of education of children with special educational needs.

Strategic priorities

Establish an ‘outreach service’

Rationale:

• This strategic priority directly connects with our charitable objectives (c). As part of this it is important to support mainstream schools to understand students with SEMH (training) and offer short term interventions that will help children to receive the support they need either in a mainstream or specialist setting. Both would help mainstream schools support students in their settings and would be a preventative intervention.

• The last year has once again made it extremely difficult to engage in the direct delivery of significant aspects of our Outreach provision. Throughout the year the impact of Covid on the capacity for schools to release staff for training has meant that there was very little demand for face-to-face training. Despite this, a small amount of direct Mental Health First Aid training has taken place, alongside a limited provision of other sessions e.g on understanding and supporting children with ASC. More significantly however, a direct 1:1 Coaching programme has been provided for a small number of SENCOs from schools within the Sevenoaks Partnership. SENCOs have been identified as being a group of professionals who have been particularly impacted on by the consequences of the pandemic. This intervention has proven to be both popular and effective for those fortunate to be able to participate.

• While direct interventions as described above, have then been limited, work has continued on the Outreach website, ensuring that there is a direct link to it from the main school website. Additional materials in the form of videos have also been added, providing support, guidance and encouragement in relation to a variety of topics. It is to be hoped that in the year ahead, there will be an opportunity not only to continue to develop the depth and scope of support available via the website, but to begin building back the direct provision that has been so negatively affected by the events of the last two years.

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WEST HEATH 2000 (A Company Limited by Guarantee)

SSS TR SS SR SSS TE ENE TRUSTEES‘ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Establish a full staff supervision model

Rationale:

• We need a more consistent framework to look after/supervise our staff, who have to deal with highly complex and challenged students.

• We have an embedded supervision model in care and therapy, it is a logical step to introduce a supervision model across the whole school.

While it is clear that we need a more consistent framework to look after/supervise our staff, who, every day, deal with highly complex and challenged students, the challenges of recent years have impacted on our capacity to achieve this objective. Staffing and structural changes in leadership, along with the long-term consequences of Covid, have each contributed to the current situation.

Though elements of supervisory practice are evident in some areas of school, we are however, committed to making the implementation of a coherent, consistent, and effective structure a priority in the coming year. This will entail an initial developmental period, followed by a planned and structured implementation phase. Whatever programme we decide upon will then be monitored, reviewed and refined on an ongoing basis. However, for the first time at West Heath School, all members of the SMT have all received external reflective supervision. This has had a beneficial impact on the well being of the team and their ability to discharge their responsibilities and to lead on the school development.

Gain attachment aware and trauma informed status

Rationale:

• We have agreed this approach is most suited to the SEND we have in our student cohort - The link between adverse childhood experiences (such as neglect, abuse or parent mental health difficulties), developmental trauma and poorer outcomes for children in relation to education, mental and physical health is increasingly well documented

• The Trauma-Informed Schools Programme brings together the latest thinking and research from neuroscience and psychology

• It offers staff the opportunity to deepen their understanding of the impact of developmental trauma

• It will support staff to work in a trauma-informed school, where children can feel safe, make progress and thrive

• Staff will have access to the latest research in developmental trauma by exploring the impact on the student's sensory system, attachment security, emotional and behavioural regulation, thinking skills, whilst considering the implications for our school

• The SLT will plan for a whole school approach to becoming trauma-informed, looking at relational and practical approaches, relationships, staff wellbeing, curriculum planning and behaviour through the lens of developmental trauma.

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WEST HEATH 2000 (A Company Limited by Guarantee)

| ee _..___ TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 See ee ee, een

• Due to the impact of the Covid pandemic and the three national lockdowns, this training commenced in September 2021. This Attachment Aware and Trauma Informed training has transformed the reflective practice of our staff and provides the most effective strategies to support our young people and help them to engage with their education. This training is based on the latest neuroscience developments, which have proven to be effective in addressing adverse childhood experiences. Key staff across the pastoral and curriculum areas of the school have obtained the ‘Strategic Lead in Attachment Aware and Trauma Informed Practice.’ Each of them carried out projects on specific learners and have shared their knowledge and learning with the rest of the members of their teams. This cohesive approach has impacted positively in the nuanced way that our students are being supported across the school.

• During the academic year 2022/2023 further Attachment Aware Trauma Informed training was undertaken by the staff. In September 2022 the staff attended the ‘What about me?’ CPD on one of the INSET days, which focused on how the attachment approach underpins the school day.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Report including the Strategic Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

• ° select suitable accounting policies and then apply them consistently; ° observe the methods and principles of the Charities SORP (FRS 102); ° make judgments and accounting estimates that are reasonable and prudent; ° state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• ° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees’ Report is approved has confirmed that:

• e so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditors are unaware, and

• e that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditors are aware of that information.

eS a

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WEST HEATH 2000 (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Auditors

The auditors, Haslers, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees on 2 May 2024 and signed on their behalf by:

P L Knutton Chair

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nes INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF WEST HEATH 2000 eee

Opinion

We have audited the financial statements of West Heath 2000 (the 'parent charitable company’) and its subsidiaries (the 'group') for the year ended 31 August 2023 which comprise the Consolidated Statement of Financial Activities, the Consolidated Balance Sheet, the Charity Balance Sheet, the Consolidated Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• e give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 31 August 2023 and of the Group's incoming resources and application of resources, including its income and expenditure for the year then ended;

• ° have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• e have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

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SSS INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF WEST HEATH 2000 (CONTINUED)

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Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• e the information given in the Trustees' Report including the Strategic Report for the financial year for which the financial statements are prepared is consistent with the financial statements.

• e the Trustees’ Report and the Strategic Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report including the Strategic Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

• ° the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or

• ° the parent charitable company financial statements are not in agreement with the accounting records and returns; or

• e certain disclosures of Trustees’ remuneration specified by law are not made; or ° we have not received all the information and explanations we require for our audit.

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SE RE RE BS EE I SES INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF WEST HEATH 2000 (CONTINUED)

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the legal and regulatory frameworks that are applicable to the entity we have considered those that have a direct and indirect material impact on the financial statements and operations of the company. These include but are not limited to the Charities Act 2011, GDPR, and Employment and Health &

Safety legislation.

We obtained an understanding of how the company are complying with those legal and regulatory frameworks by

making inquiries to the management. We corroborated our inquiries through our review of documentation generated and assessing the extent of compliance with the relevant laws and regulations.

We discussed among the audit engagement team regarding the opportunities and incentives, including management override of controls, that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

As a result of performing the above, we identified the greatest potential for material misstatements due to fraud are in the following areas, and our specific procedures performed to address these are described below:

The risk of management override of controls is the area where the financial statements were most susceptible to material misstatement due to fraud. In addition, the key principal risks related to the existence of inappropriate journal entries to impact the profit for the year and management bias in accounting estimates.

Procedures performed to address these were as follows: + Identifying and assessing the design effectiveness of controls management has in place to prevent and detect

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fraud, including known or suspected instances of non-compliance with laws and regulations, and fraud;

• Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process;

• Challenging assumptions and judgements made by management in its significant accounting estimates;

• Identifying and testing journal entries, in particular any unusual journal entries posted around the year-end and journal entries posted by infrequent system users; and

• Ensuring that funds have been stated correctly and no misappropriation has occurred.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www. frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors’ Report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Laura Ambrose (Senior Statutory Auditor) for and on behalf of Haslers Chartered Accountants Statutory Auditor Old Station Road Loughton Essex 1G10 4PL 2 May 2024

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CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2023

		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2023	2023	2023	2022
	Note	£	E	£	£
Income from:
Donations and legacies	3	389,010	20,250	409,260	418,812
Charitable activities	4	-	9,448,322	9,448,322	8,953,978
Other trading activities	5	-	166,392	166,392	142,990
Investments	6	-	71,453	71,453	2,656
Otherincome	7	-	9,756	9,756	-
Total income		389,010	9,716,173	10,105,183	9,518,436
Expenditure on:
Charitable activities		505,469	8,493,412	8,998,881	9,085,628
Total expenditure		505,469	8,493,412	8,998,881	9,085,628
Netmovement in funds		(116,459)	1,222,761	1,106,302	432,808
Reconciliation offunds:
Total funds broughtforward as
previously stated		376,641	7,229,671	7,606,312	7,173,504
Total funds brought forward as restated		376,641	7,229,671	7,606,312	7,173,504
Netmovement in funds		(116,459)	1,222,761	1,106,302	432,808
Totalfundscarriedforward		260,182	8,452,432	8,712,614	7,606,312

Page 28

WEST HEATH 2000 (A Company Limited by Guarantee) REGISTERED NUMBER: 03571239

CONSOLIDATED BALANCE SHEET AS AT 31 AUGUST 2023

			2023		2022
	Note		£		E
Fixed assets
Tangible assets	12		3,228,214		3,515, 174
			3,228,214		3,515,174
Current assets
Stocks	14	8,753		7,805
Debtors	15	2,779,972		144,609
Cash at bank and in hand		6,669,446		4,515,036
		9,458,171		4,667,450
Creditors: amounts falling due within one
year	16	(3,825,770)		(428,312)
Net currentassets			5,632,401		4,239,138
Total assets less current liabilities			8,860,615		7,754,312
Provisions for liabilities	18		(148,000)		(148,000)
Netassets excluding pension asset			8,712,615		7,606,312
Total net assets			8,712,615		7,606,312
Charity funds
Restricted funds	19		260,182		376,641
Unrestricted funds	19		8,452,433		7,229,671
Totalfunds			8,712,615		7,606,312

Page 29

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WEST HEATH 2000 (A Company Limited by Guarantee) REGISTERED NUMBER: 03571239

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CONSOLIDATED BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2023

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

The financial statements were approved and authorised for issue by the Trustees on 02 May 2024 and signed on their behalf by:

P L Knutton

The notes on pages 34 to 55 form part of these financial statements.

Page 30

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		CHARITY BALANCE SHEET	CHARITY BALANCE SHEET	CHARITY BALANCE SHEET
			AS AT 31	AUGUST 2023
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				2023	2022
			Note	£	£
Fixed assets
Tangible assets			12	3,228,214	3,515, 174
Investments			13	100	100
				3,228,314	3,515,274
Current assets
Stocks			14	5,121	5,058
Debtors			15	2,863,228	201,037
Cash at bank and in	hand			6,577,802	4,412,413
				9,446,151	4,618,508
Creditors: amounts falling due within year		one	16	(3,822,500)	(397,528)
Net currentassets				5,623,651	4,220,980
Total assets less current liabilities				8,851,965	7,736,254
Provisions for liabilities			18	(148,000)	(148,000)
Total netassets				8,703,965	7,588,254
Charity funds
Restricted funds			19	260,182	376,642
Unrestricted funds			19	8,443,783	7,211,612
Totalfunds				8,703,965	7,588,254

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Page 31

WEST HEATH 2000

(A Company Limited by Guarantee) REGISTERED NUMBER: 03571239

CHARITY BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2023

The Charity's net movement in funds for the year was £1,115,711 (2022 - £385,296).

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

The financial statements were approved and authorised for issue by the Trustees on 02 May 2024 and signed on their behalf by:

P L Knutton

The notes on pages 34 to 55 form part of these financial statements.

Page 32

a,

WEST HEATH 2000

(A Company Limited by Guarantee)

a

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2023

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |eee| |2023|2022| |£|£| |Cash|flows|from|operating|activities| |Net cash|used|in|operating|activities|2,228,827|1,057,325| |Cash|flows|from|investing|activities| |Dividends,|interests and|rents|from|investments|71,453|2,656| |Purchase|of tangible|fixed|assets|(145,870)|(1,409,347)| |Net cash|used|in|investing|activities|(74,417)|(1,406,691)| |Cash|flows|from|financing|activities| |Net|cash|provided|by|financing|activities|-|-| |Change|in|cash|and|cash|equivalents|in|the year|2,154,410|(349,366)| |Cash|and|cash|equivalents|at the|beginning|of the year|4,515,036|4,864,402| |Cash and|cash|equivalents|at the end|of the|year|6,669,446|4,515,036| |The|notes|on|pages|34|to|55|form|part|of these|financial|statements|

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

----- Start of picture text -----
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Page 33
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WEST HEATH 2000 (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

1; General information West Heath 2000 is a charitable organisation, registered in England and Wales, with a charity number of 4069677. The registered address is West Heath 2000, Ashgrove Road, Sevenoaks, TN13 1SR.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

West Heath 2000 meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The Consolidated Statement of Financial Activities (SOFA) and Consolidated Balance Sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis. The Charity has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Financial Activities in these financial statements.

2.2 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

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

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

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WEST HEATH 2000 (A Company Limited by Guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

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2. Accounting policies (continued)

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Leasehold improvements	- 5-20 years
Motor vehicles	- 4 years
Fixturesandfittings	-3years

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Consolidated Statement of Financial Activities.

Investments in subsidiaries are valued at cost less provision for impairment.

2.7 Stocks and work in progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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Page 35

WEST HEATH 2000 (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

2. Accounting policies (continued)

2.10 Liabilities

Liabilities and provisions are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Consolidated Statement of Financial Activities as a finance cost.

2.11 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.12 Pensions

The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.

The TPS is an unfunded scheme and contributions are calculated so as to spread the cost of pensions over employees’ working lives with the Academy in such a way that the pension cost is a substantially level percentage of current and future pensionable payroll. The contributions are determined by the Government Actuary on the basis of quadrennial valuations using a prospective unit credit method. TPS is an unfunded multi-employer scheme with no underlying assets to assign between employers. Consequently, the TPS is treated as a defined contribution scheme for accounting purposes and the contributions recognised in the period to which they relate.

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 36

a:

WEST HEATH 2000 (A Company Limited by Guarantee)

a

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

nn

3.	Income from donations and legacies
		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2023	2023	2023	2022
		£	£	£	E
	Donations	389,010	20,250	409,260	418,812
	Total2022	398,812	20,000	418,812
4.	Income from charitable activities
			Unrestricted funds	Total funds	Total funds
			2023	2023	2022
			£	£	£
	School fees		9,448,322	9,448,322	8,953,978
	Total2022		8,953,978	8,953,978
5:	Income from othertrading activities
	Income from fundraising events
			Unrestricted funds	Total funds	Total funds
			2023	2023	2022
			£	£	rai
	Lettings& other school income		72,180	72,180	23,967
	West Heath Centre income		94,212	94,212	119,023
			166,392	166,392	142,990
	Total2022		142,990	142,990

a Page 37

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WEST HEATH 2000 (A Company Limited by Guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 eeee ee a ee

6. Investment income

		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		£	£	£
Bank	interest	11453	71,453	2,656
Total2022	2022	2,656	2,656

Tt Other incoming resources

		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		£	£	£
Other	income	9,756	9,756	-

8. Analysis of expenditure by activities

	Activities
	undertaken directly	Support costs	Total funds	Total funds
	2023	2023	2023	2022
	£	£	£	£
Educational operations	6,110,180	2,800,406	8,910,586	9,017,665
Eventcosts	59,889	28,407	88,296	67,963
	6,170,069	2,828,813	8,998,881	9,085,628
Total2022	6,005,609	3,080,019	9,085,628

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

Page 38

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WEST HEATH 2000 (A Company Limited by Guarantee)

aE

EE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

NN

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

	Educational operations 2023	Events 2023	Total funds 2023	Total funds 2022
	£	£	£	£
Staffcosts	5,680,091	14,156	5,694,247	5,503,607
Educational supplies	214,224	-	214,224	166,903
Stafftraining	66,186	-	66,186	65,624
Coursesand training fees	149,679	-	149,679	246,078
EventCosts	-	45,733	45,733	23,397
	6,110,180	59,889	6,170,069	6,005,609
Total2022	5,966,366	39,242	6,005,609

$$ Page 39

WEST HEATH 2000 (A Company Limited by Guarantee)

SSS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

8. Analysis of expenditure by activities (continued)

Analysis of support costs

	Educational operations	Events	Total funds	Total funds
	2023	2023	2023	2022
	£	£	£	E
Staff costs	134,111	6,672	140,783	151,364
Depreciation	432,830	-	432,830	358,036
Agency staff	74,462	-	74,462	203,972
IT expenses	53,700	-	53,700	44,826
Vehicle costs	100	-	100	24,589
Rent& rates	448,207	-	448,207	524,694
Travel costs	152,550	31	152,581	160,332
Cleaning costs	220,230	973	221,203	197,873
Printing, postage and telephone	30,101	-	30,101	37,477
Marketing	29,009	12,086	41,095	28,226
Repairs & maintenance	490,343	-	490,343	530,240
Catering	231,103.	-	231,103	232,600
Insurance	194,941	-	194,941	219,004
Legal & Professional	153,257	2335	155,592	146,955
General expenses	6,253	61	6,314	12,059
Subscriptions	49,471	-	49,471	18,073
School trips	64,392	-	64,392	61,093
Bank charges	2,157	2,440	4,597	5,180
Bad debts	(10,000)	2,652	(7,348)	10,000
Recruitment costs	43,188	-	43,188	113,127
Wedding furnishings	-	1,157	1,157	299
	2,800,405	28,407	2,828,812	3,080,019
Total2022	3,051,299	28,720	3,080,019

Page 40

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WEST HEATH 2000 (A Company Limited by Guarantee)

anne

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

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----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |9.|Auditors'|remuneration| |2023|2022| |£|£| |Fees|payable|to|the|Charity's|auditor for the|audit|of the|Charity's|annual| |accounts|20,600|17,250| |Fees|payable|to|the|Charity's|auditor|in|respect|of:| |All|taxation|advisory|services|not|included|above|500|500| |All|non-audit|services|not|included|above|1,375|1,250|

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1. Staff costs

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Group|Group|Charity|Charity| |2023|2022|2023|2022| |£|E|£|Es| |Wages|and|salaries|4,759,023|4,633,693|4,740,107|4,607,960| |Social|security|costs|434,750|405,401|433,741|405,401| |Contribution|to|defined|contribution|pension| |schemes|641,255|615,877|640,352|615,877| |5,835,028|5,654,971|5,814,200|5,629,238|

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

The average number of persons employed by the Charity during the year was as follows:

----- Start of picture text -----
|||||| |---|---|---|---|---| |Group|Group| |2023|2022| |No.|No.| |Direct|charitable|127|118| |Administration|and|support|50|59| |Subsidiary company|1|1| |178|178|

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eeee Page 41

WEST HEATH 2000 (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

10. Staff costs (continued)

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

						Group	Group
						2023	2022
						No.	No.
In	the	band	£60,001	-	£70,000	2	2
In	the	band	£70,001	-	£80,000	1	-
In	the	band	£80,001	-	£90,000	1	1

The school considers the Principal and the Senior Leadership Team as their key management personnel. The total cost of the key management personnel including employers national insurance contributions amounted to £295,566 (2022: £219,923).

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - ENIL).

During the year ended 31 August 2023, expenses totalling £1,328 were reimbursed or paid directly to 6 Trustees (2022 - £1,263 to 5 Trustees).

Page 42

WEST HEATH 2000

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

12. Tangible fixed assets

Group and Charity

			Equipment
	Leasehold improvements	Motor vehicles	and furniture	Total
	£	E	£	£
Cost or valuation
At 1 September2022	6,086,853	256,726	489,142	6,832,721
Additions	80,604	54,892	10,374	145,870
At 31 August 2023	6,167,457	311,618	499,516	6,978,591
Depreciation
At 1 September 2022	2,835,179	194,906	287,462	3,317,547
Charge forthe year	278,702	46,590	107,538	432,830
At 31 August 2023	3,113,881	241,496	395,000	3,750,377
Net book value
At 31 August 2023	3,053,576	70,122	104,516	3,228,214
At31August2022	3,251,674	61,820	201,680	3,515,174

Page 43

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WEST HEATH 2000 (A Company Limited by Guarantee)

een NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

reg

13. Fixed asset investments

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Investments| |in| |subsidiary| |Charity|companies£| |Cost|or|valuation| |At|1|September 2022|100| |At|31|August 2023|100| |Net|book|value| |At|31|August|2023|100| |At 31 August 2022|100| |Principal|subsidiaries| |The|following|was|a|subsidiary|undertaking|of the the|Charity:| |Name|Company|Registered|office|or|principal|Class|of|Holding| |number|place|of business|shares| |West|Heath|Centre|Limited|05355486|West|Heath|School,|Ashgrove|= Ordinary|100%| |Road,|Kent,|TN13|1SR| |The|financial|results|of the the|subsidiary|for the the|year were: were:| |Name|Income|Expenditure|Profit/(Loss|Net assets| |cs|£|)/|Surplus/|£| |(Deficit)|for| |the|year| |£| |West Heath|Centre|Limited|103,968|(88,296)|15,672|8,750|

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

The following was a subsidiary undertaking of the the Charity:

The financial results of the the subsidiary for the the year were: were:

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Page 44

WEST HEATH 2000 (A Company Limited by Guarantee)

m e er pre

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

14. Stocks

	Group	Group	Charity	Charity
	2023	2022	2023	2022
	£	£	£	£
Catering Stocks	8,753	7,805	5,121	5,058
Debtors
	Group	Group	Charity	Charity
	2023	2022	2023	2022
	£	£	£	E
Due after more than one year
Prepayments and accrued income	6,906	-	6,906	-
	6,906	-	6,906	-
Due within one year
Trade debtors	2,675,825	11,975	2,674,956	5,872
Amounts owed by group undertakings	-	-	84,125	62,531
Other debtors	9,784	5,795	9,784	5,795
Prepayments and accrued income	87,457	126,839	87,457	126,839
	2,779,972	144,609	2,863,228	201,037

15. Debtors

16. Creditors: Amounts falling due within one year

	Group	Group	Charity	Charity
	2023	2022	2023	2022
	&	E	£	£
Trade creditors	78,775	tES16	78,670	9,718
Othertaxation and social security	106,946	156,327	105,281	138,351
Other creditors	47,763	36, 167	47,764	36,167
Accruals and deferred income	3,592,286	224,500	3,590,785	213,292
	3,825,770	428,312	3,822,500	397,528

Page 45

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(A Company Limited by Guarantee)

WEST HEATH 2000

ee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

ns

F Deferred income

		Group 2023	Group 2022	Charity 2023	Charity 2022
		£	£	£	if
Deferred income at	1 September	-	33,220	-	21,841
Resources deferred	during theyear	3,467,048	-	3,467,048	-
Amounts released from previous periods		-	(33,220)	-	(21,841)
		3,467,048	-	3,467,048	-

Deferred income for the charity relates to fee income for the Autumn 23/24 term which is invoiced in advance. Deferred income for the group includes wedding income for deposits paid for future dated weddings.

17. Financial instruments

	Group 2023	Group 2022	Charity 2023	Charity 2022
	£	£	£	E
Financial assets
Financial assets measured at fair value
throughincomeandexpenditure	6,669,446	4,515,036	6,577,802	4,412,413

Financial assets measured at fair value through income and expenditure comprise cash at bank and in hand.

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Page 46

WEST HEATH 2000 (A Company Limited by Guarantee)

i

SSS SSS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

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18. Provisions

Group and Charity

			Other
			provision
			£
At1September	September2022	2022	148,000
			148,000

The charitable company recognised a provision in respect of unpaid employers and teacher contributions to the Teachers' Pension Scheme. The provision has been estimated based on published contribution rates for the past 5 years but may be subject to change following submission of the information to Teachers Pensions.

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Page 47

WEST HEATH 2000

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

19. Statement of funds

Statement of funds - current year

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||||||||| |---|---|---|---|---|---|---|---| |Balance|at|1|Balance|at| |September|Transfers|31|August| |2022|Income|Expenditure|in/out|2023| |£|£|£|£|£| |Unrestricted|funds| |Designated|funds| |Capital|projects|and|cyclical| |maintenance|497,000|-|-|-|497,000| |Fixed|Assets|(less|restricted| |funds)|3,261,292|-|(403,023)|126,744|2,985,013| |Operational|reserve|fund|1,500,000|-|-|100,000|1,600,000| |Bursary|Fund|249,515|67,769|(81,050)|-|236,234| |School|Hall|Fund|-|-|-|3,000,000|3,000,000| |5,507,807|67,769|(484,073)|3,226,744|8,318,247| |General|funds| |Unrestricted|funds|1,721,864|9,648,405|(8,009,339)|(3,226,744)|134,186| |Total|Unrestricted|funds|7,229,671|9,716,174|(8,493,412)|°|8,452,433| |Restricted|funds| |ACF|Lease|-|building|and| |maintenance|103,533|350,000|(436,652)|.|16,881| |Courtyard|Fund|252,196|-|(24,604)|-|227,592| |Camilla|Nurse|Fund|100|39,010|(39,010)|.|100| |Variety|20,812|-|(5,203)|-|15,609| |376,641|389,010|(505,469)|-|260,182| |Total|of funds|7,606,312|10,105,184|(8,998,881)|-|8,712,615|

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WEST HEATH 2000 (A Company Limited by Guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

19. Statement of funds (continued)

Designated Funds

The Capital Projects and cyclical maintenance fund is to provide continued investment and maintenance of the assets of the Charity. The Priority one list has been drawn up by the finance committee to allocate this fund for the following 12 months of agreed capital expenditure.

The Fixed Assets fund represents the net book value of monies invested in fixed assets owned by the Charity. Any restricted funds held for amortisation have been deducted from the Fixed Assets total.

The Operational Reserve fund represents the value of cash to be kept aside to sustain the School through a period of restructure should the need arise.

The Bursary fund, established from fundraising activities, is used to supplement fees for students who are not fully funded by Local Authorities.

School Hall Fund represents funds set aside for the urgent rebuilding of the school hall.

Restricted Funds

The ACF Lease - Buildings and Maintenance fund has been established for the receipt of rebated rent from the landlord and is expensed on the upkeep of the buildings and its grounds.

The Courtyard Fund is used to receive donations for the purchase of equipment for these specific areas.

The Outdoor Education fund is used to receipt fundraising donations to support students with payments for school residential trips.

The Beauty Room fund is a fund to receive donations from recipients of beauty treatments by the students as part of their studies to be used for the purchase of supplies and equipment in the Beauty Room.

The Variety fund is a fund to assist with the purchase of a new minibus.

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|||||||||| |---|---|---|---|---|---|---|---|---| |19.|Statement|of funds|(continued)| |Statement|of funds-|prior year| |As|restated| |Balance|at|Balance|at| |1|September|31|August| |2021|Income|Expenditure|2022| |pa|75|£|£| |Unrestricted|funds| |Designated|funds| |Capital|projects|and|cyclical|maintenance|1,674,400|-|(1,177,400)|497,000| |Fixed Assets|(less|restricted|funds)|2,213,308|1,407,122|(359,138)|3,261,292| |Operational|reserve fund|1,500,000|-|-|1,500,000| |Bursary|Fund|239,835|60,805|(517,125)|249,515| |5,627,543|1,467,927|(1,587,663)|5,507,807| |General|funds| |Unrestricted|funds|1,058,227|7,651,698|(6988061)|1,721,864| |Total|Unrestricted|funds|6,685,770|9,119,625|(8,575,724)|7,229,671| |Restricted|funds| |ACF|Lease-|building|and|maintenance|201,661|350,000|(448, 128)|103,533| |Courtyard|Fund|276,801|-|(24,605)|252,196| |Camilla|Nurse|Fund|8,250|28,000|(36, 150)|100| |Outdoor|Education|916|-|(916)|-| |Beauty|Room|106|-|(106)|-| |Variety|-|20,812|-|20,812| |487,734|398,812|(509,905)|376,641| |Total|of funds|7,173,504|9,518,437|(9,085,629)|7,606,312|

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WEST HEATH 2000

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

20. Summary of funds

Summary of funds - current year

	Balance at 1				Balance at
	September			Transfers	31 August
	2022	Income	Expenditure	in/out	2023
	£	£	£	£	£
Designated funds	5,507,807	67,769	(484,073)	3,226,744	8,318,247
General funds	1,721,864	9,648,405	(8,009,339)	(3,226,744)	134,186
Restricted funds	376,641	389,010	(505,469)	-	260,182
	7,606,312	10,105,184	(8,998,881)	-	8,712,615
Summary offunds - prioryear
		As restated
		Balance at			Balance at
		1 September			31 August
		2021	Income	Expenditure	2022
		£	£	£	£
Designated funds		§,627,543	1,467,927	(1,587,663)	5,507,807
General funds		1,058,227	7,651,698	(6,988,067)	1,721,864
Restricted funds		487,734	398,812	(509,905)	376,641
		7,173,504	9,518,437	(9,085,629)	7,606,312

21. Analysis of net assets between funds

Analysis of net assets between funds - current year

	Restricted	Unrestricted	Total
	funds	funds	funds
	2023	2023	2023
	£	£	£
Tangible fixed assets	243,201	2,985,013	3,228,214
Debtors due after more than one year	-	6,906	6,906
Current assets	16,981	9,434,284	9,451,265
Creditors due within one year	-	(3,825,770)	(3,825,770)
Provisions for liabilities and charges	=	(148,000)	(148,000)
Total	260,182	8,452,433	8,712,615

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

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21. Analysis of net assets between funds (continued)

Analysis of net assets between funds- prior year

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||||||||| |---|---|---|---|---|---|---|---| |Restricted|Unrestricted|Total| |funds|funds|funds| |2022|2022|2022| |ra|&|£| |Tangible|fixed|assets|252,916|3,262,258|33515;174| |Current|assets|123,725|4,543,726|4,667,451| |Creditors|due|within|one year|-|(428,312)|(428,312)| |Provisions|for|liabilities|and|charges|-|(148,000)|(148,000)| |Total|376,641|7,229,672|7,606,313|

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22. Reconciliation of net movement in funds to net cash flow from operating activities

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Group|Group| |2023|2022| |£|£| |Net|income|for the|year|(as|per|Statement|of|Financial|Activities)|1,106,302|432,808| |Adjustments|for:| |Depreciation|charges|432,830|381,158| |Dividends,|interests|and|rents|from|investments|(71,453)|(2,656)| |Decrease/(increase)|in|stocks|(947)|-| |Decrease/(increase)|in|debtors|(2,638,186)|121,322| |Increase|in|creditors|3,400,281|124,693| |Net cash|provided|by|operating|activities|2,228,827|1,057,325|

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1. Analysis of cash and cash equivalents

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||||||| |---|---|---|---|---|---| |Group|Group| |2023|2022| |£|£| |Cash|in|hand|6,669,446|4,515,036| |Total|cash|and|cash equivalents|6,669,446|4,515,036|

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WEST HEATH 2000 (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

24. Analysis of changes in net debt

						At1		At 31
						September		August
						2022	Cash flows	2023
						£	£	£
Cash	at	bank	and	in	hand	4,515,036	2,154,410	6,669,446
						4,515,036	2,154,410	6,669,446

25. Pension commitments

Teachers’ Pension Scheme

Introduction

The Teachers' Pension Scheme (TPS) is a statutory, contributory, defined benefit scheme, governed by the Teachers' Pensions Regulations (2010) and, from 1 April 2014, by the Teachers' Pension Scheme Regulations 2014. The school participates in the scheme so membership is automatic for full-time teachers.

The TPS is an unfunded scheme and members contribute on a ‘pay as you go’ basis — these contributions along with those made by employers are credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament.

Valuation of the Teachers’ Pension Scheme

The Government Actuary, using normal actuarial principles, conducts a formal actuarial review of the TPS

in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2014 published by HM Treasury every 4 years. The aim of the review is to specify the level of future contributions. Actuarial scheme valuations are dependent on assumptions about the value of future costs,

design of benefits and many other factors.

The 31 March 2016 TPS actuarial valuation results were implemented from 1 September 2019. The key elements of the valuation and subsequent consultation were:

• employer contribution rates set at 23.68% of pensionable pay (including a 0.08% administration levy)

• total scheme liabilities (pensions currently in payment and the estimated cost of future benefits)

for service to the effective date of £218,100 million and notional assets (estimated future

contributions together with the notional investments held at the valuation date) of £196,100 million, giving a notional past service deficit of £22,000 million

¢ the SCAPE rate, set by HMT, is used to determine the notional investment return. The current SCAPE rate is 2.4% above the rate of CPI. assumed real rate of return is 2.4% in excess of prices and 2% in excess of earnings. The rate of real earnings growth is assumed to be 2.2%.

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25. Pension commitments (continued)

The

assumed nominal rate of return including earnings growth is 4.45%.

The latest actuarial TPS valuation results, as at 31 March 2020, were released in October 2023. The revised employer contribution rate, arising from this valuation, is due to be implemented from 1 April 2024. The new employer contribution rates have been set at 28.6% of pensionable pay from 1 April 2024 until 31 March 2027.

The employer's pension costs paid to TPS in the period amounted to £442,370 (2022: £419,211).

A copy of the valuation report and supporting documentation is on the Teachers’ Pensions website (https:/Awww.teacherspensions.co.uk/news/employers/201 9/04/teachers-pensions-valuation-report.aspx).

Under the definitions set out in FRS 102, the TPS is a multi-employer pension scheme. The trust has accounted for its contributions to the scheme as if it were a defined contribution scheme. The trust has set out above the information available on the scheme.

At the year end the pension liability due to the TPS was ENil (2022: ENil).

Defined Contribution Scheme

The Charity also operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independent administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £198,642. (2022: £196,666). Contributions totalling ENil (2022: £28,987) were payable to the fund at the balance sheet date and are included in creditors.

26. Operating lease commitments

At 31 August 2023 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

	Group	Group	Charity	Charity
	2023	2022	2023	2022
	£	E	£	£
Not laterthan 1 year	350,000	352,612	350,000	352,612
Laterthan 1 yearand not laterthan 5 years	1,400,000	1,400,000	1,400,000	1,400,000
Laterthan 5 years	29,400,000	29,750,000	29,400,000	29,750,000
	31,150,000	37,502,612	31,150,000	31,502,612

Included in the commitments listed above are amounts payable under the lease with ACF Sevenoaks of £350,000 per annum. This same amount is then refunded under the terms of the lease as a restricted fund for the upkeep of the building. This lease was for 99 years and is due to expire in 2112.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

27. _Members' liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.

28. Related party transactions

West Heath Centre Limited

West Heath Centre Limited has an intercompany account with West Heath 2000 which represents items settled via the school bank account and transferred to the Centre including a monthly salary re-charge and sales made through the school credit card facility. All profits made by West Heath Centre Limited are gifted to the school.

During the year the following transactions took place:

Recharges to West Heath Centre Limited - £20,828 (2022: £25,734)

Donation recieved from West Heath Centre Limited - £25,081 (2022: £Nil)

At the year end, £84,125 (2022: £62,531) was owed from West Heath Centre Limited and is included within debtors. These amounts were eliminated on consolidation.

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