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2020-08-31-accounts

~~Annual Report and Financial Statements~~

12 months to 31[st] August 2020

CONTENTS

Bank: HSBC Maidstone

Independent Examiner: Lindeyer Francis Ferguson Registered Charity Number:1. REPORT ON TRUSTEES 1136613 Company Number: 4959632

Company Limited by Guarantee Registered Office: Elmscroft Cottage , Charlton Lane, 3 West Farleigh, Maidstone, Kent, ME15 0NY

Dandelion Time’s Annual Report & Financial Statements 2020

CONTENTS

1. REPORT OF TRUSTEES 3
1.1 Background and Governing Document 3
1.2 Trustees and Directors 3
1.3 Patrons 4
1.4 Structure Governance and Management 4
1.5 Review of the Year 5
1.6 Future Plans 10
1.7 Policies and Risk Management 10
1.8 Review of Financial Activities 11
2. REPORT OF THE DIRECTORS 12
3. INDEPENDENT EXAMINER’S REPORT 13
4. FINANCIAL STATEMENTS 14
4.1 Statement of the Company’s Financial Activities for the year to 31 August 2020 14
4.2 Balance Sheet as at 31stAugust 2020 15
Cashflow for the year to 31 August 2020 16
4.3 Notes to the Accounts
Note 1: Accounting Policies 17
Note 2: Incoming Resources 19
Note 3: Resources Expended 20
Note 4: Support Costs 21
Note 5: Staff Costs 21
Note 6: Fixed assets
21
Note 7: Analysis of liabilities 22
Note 8: Provision 22
Note 9: Analysis of Net Assets by Fund 23
Note 10: Movement on Funds 24
Note 11: Operating leases 25
Note 12: Related Parties 25
5. APPENDIX ONE – TRUSTEES 26

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Dandelion Time’s Annual Report & Financial Statements 2020

1. REPORT OF TRUSTEES

The Trustees present their report with the financial statements of the charity 1136613 for the year ended 31[st] August 2020. The Trustees decided to change the financial reporting date from the end of September to the end of August in 2019 to better reflect the work of the charity. As a result the 2019 data for income and expenditure is not strictly comparable as it is for an eleven month period.

1.1 Background and Governing Document

Dandelion Time is a charity based in Maidstone, Kent, for the benefit of children in Kent. Its objective is:

To help and to educate children with various behavioural, educational, and emotional needs particularly by providing therapeutic and developmental activities for such children and their families within sustainable farm environments .

Dandelion Time became a company limited by guarantee on 11th November 2003 and is governed by the company’s memorandum and articles of association. The charitable company is registered with the Charities Commission as Dandelion Time charity number 1136613. The registered office of the charity is Elmscroft Cottage, Charlton Lane, West Farleigh, Maidstone, Kent ME15 0NY. The charity was originally founded and governed as a Charitable Trust in April 2003 (1096862).

1.2 Trustees and Directors

Trustees also served as Directors of the Company Limited by Guarantee. Jane Angell-Payne BSc BFP ACA DChA is Company Secretary.

The Trustees:

Sir Paul Carter (appointed 1 April 2020) – Chair Strategic Premises Committee Dr Nigel Jacobs (resigned 5 October 2019) Dr Caroline Jessel- Chair Mr Richard Long (resigned 31 January 2020) Mr Simon Norman Mr Richard Parkin – Chair Remuneration Committee Mrs Helen Stevens Lady Elizabeth Vallance (resigned 9 July 2020) Mrs Gillian Wilford – Chair Finance and Risk Committee

Dandelion Time feels deeply the loss of Lady Elizabeth Vallance who died this year, a much valued and respected trustee. A tribute to her is on our website.

Recruitment of new Trustees is undertaken on resignation of an existing Trustee or when the Board recognises an experience gap. The experience requirement is defined, and a shortlist of candidates created by the nominations committee. Candidates will visit the charity and meet current Trustees. A majority vote of Trustees is required to appoint a new Trustee. The charity has a full induction programme including sharing the strategic plan and policies, meeting staff, touring site and offices, sharing of Charity Commission documentation, and safeguarding training.

Further details of Trustees can be found in Appendix 1.

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Dandelion Time’s Annual Report & Financial Statements 2020

1.3 Patrons

Sir Michael Morpurgo

Sir Michael Morpurgo, the former Children’s Laureate and author of many books including War Horse became a patron of Dandelion Time in 2011. Sir Michael Morpurgo and his wife founded the charity ‘Farms for City Children’ with the words “ As a teacher I realised many children had little real contact with the world around them – to them the television was real. I wanted them to experience life at first hand. ” His patronage is of great benefit to our work.

Malcolm Perkins

Malcolm Perkins is Chairman of Camellia PLC and is a chartered accountant. Mr Perkins joined the Camellia PLC in 1972 and was appointed a Director in 1973, Managing Director in 1974 and Chairman in 1996. He has acted as host at several of the charity’s events and his generosity enabled the development of the first accredited diploma to be delivered by Dandelion Time.

1.4 Structure Governance and Management

Trustee Board

Sits approximately every 3 months and includes all Trustees. Also invited are the Chief Executive Officer and his senior management team, the Company Secretary, and others depending on the agenda. The Trustee Board is responsible for the overall strategic management and ensuring compliance with all the statutory duties of Dandelion Time.

The following committees were operating during the period. All subcommittees have limited budgets and all significant decisions need to be approved by the Board.

Remuneration Committee

This sub committee meets at least once each year to consider the pay and benefits of the staff team. All Trustees are invited to join, and the Board must agree any recommendations.

Nomination Committee

This subcommittee meets as a required for the purpose of proposing a shortlist of potential Trustees to the Board.

Strategic Premises Committee

The aim of the Strategic Premises Committee is to ensure Dandelion Time has an appropriate environment to deliver its objective as an organisation. This includes current and additional sites.

Senior Management Team – not a subcommittee of the Board

The senior management team comprises the Chief Executive Officer: Graham Carpenter, Director of Finance: Jane Angell-Payne, Director of Therapy: Carol Bridges, Director of Operations: Edyta BuskoMokone and Director of Fundraising: Caroline Williams Jessel. It sits regularly, at least twice monthly, providing day-to-day management of the charity, the team also undertake operational activities across the charity.

Since the year end a Finance and Risk Committee has been established whose first activity was to recommend for appointment the new Independent Examiners Lindeyer Francis Ferguson.

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Dandelion Time’s Annual Report & Financial Statements 2020

1.5 Review of the Year

Dandelion Time provides therapeutic programmes for children struggling with serious emotional and behavioural difficulties and their families . Based in Kent, the charity engages the whole family in a varied programme of group and individual therapeutic activities to help children overcome complex issues.

The charity HQ is based in a farm in West Farleigh and second centre in Ashford was opened in 2019. The Board of Trustees’ aim for 2020-2025 is to provide an accessible, Kent-wide service, so that every child in the county who could benefit from Dandelion Time’s programmes will be within reach of a Dandelion Time centre.

Family Work

During the 12-month period, 126 children aged 4-15 and their families have attended Dandelion’s therapeutic programmes. They have had initial assessments, farm sessions, one to one counselling and case meetings.

COVID-19 has had a significant impact on the disadvantages faced by the vulnerable children we support. In response to the pandemic, Dandelion Time adapted the therapeutic service by creating a COVID-19 Response programme which is being delivered across all sites (The programme launched in March 2020 is expected to be delivered into early 2021).

Telephone support sessions - All families attending Dandelion Time will be offered ongoing ‘listening support’ sessions from a Case Worker to help manage their child’s difficulties.

In addition, families previously on the programme have:

To ensure the best outcomes for children and families, we have continued to work in collaboration with referral and other agencies involved in the care of each child, including schools, Pupil Referral Units (PRUs), Child Mental Health Services (CAMHS) and Social Services.

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Dandelion Time’s Annual Report & Financial Statements 2020

Referral Difficulties

In addition, many children are referred to the charity due to difficulties at school, exclusion, truancy, or an inability to engage with education, due to complex emotional difficulties For all children, we aim to help them overcome emotional and behavioural issues, so they can engage fully with mainstream or specialist education provision and in their communities.

Issues affecting vulnerable children have been exacerbated due to COVID-19 and Dandelion Time is experiencing a high demand for the service with referrals rate increasing by 50% by October 2020.

Outcomes

As well as personal emotional, behavioural and relationship ‘Goals’ which are set individually with families and scored at the start and end of the programme, we also monitor and score a range of general outcomes for each child, assessed through child/family feedback, staff observations, and feedback from professionals.

Many children have lost hope following previously unsuccessful interventions. Evaluation has shown the programme’s positive effect on psychological wellbeing, self-esteem, confidence and resilience. Most children re-enter or engage better with school, become less isolated and have reduced anxiety, fear, and other emotional symptoms.

Dandelion Time is grateful to the referred families, who have had the courage to engage

and trust in the Dandelion Time’s therapeutic and developmental programme.

Training of Professionals

Face to Face Training numbers have been impacted by the Covid 19 restrictions.

Nature, Craft and Family Systems

13 learners graduated in autumn 2019

Continuing Professional Development (CPD)

In 2019-20, 12 professionals completed Dandelion Time’s 2-day CPD training course: ‘Enabling Learning in Children with Poor Attachment/Trauma’.

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Dandelion Time’s Annual Report & Financial Statements 2020

Staff and Volunteers

Dandelion Time employed six full time staff and fourteen part-time staff (the equivalent of 13.6 FTE) and one regular part time sessional worker.

Dandelion Time is particularly indebted to our volunteers of all ages who chose to give their time and expertise to the charity, across all areas from raising funds, communication and media, administration support, professional and legal support to session and clinical work, supervision, tutoring, training development, driving, gardening, site and grounds maintenance. This year we have had 335 volunteer days from our Big Community Build and Corporate Volunteer day and 465 days from our regular volunteers. In addition, our therapeutic work is strongly supported by three full time residential volunteers who this year came from Germany and who help on family sessions and with maintaining the therapeutic areas.

Dandelion Time is grateful to the staff, Trustees and volunteers for their diligent work in delivering and administering the Dandelion Time programme.

Communications

The Dandelion Time website (www.dandeliontime.org.uk) gives an informative window on our work for professionals, the local community and families.

Our active presence on our social channels (Facebook, Instagram, Twitter & LinkedIn) is a vital communications tool enabling immediate and interactive dialogue with our supporters. The channel is key in increasing brand awareness, driving revenue & recruiting volunteers.

Dandelion Time’s regular newsletters (both digital and print editions), blogs and case stories are key in keeping stakeholders informed and engaged in our activities.

Income Generation

Events and Donations

Dandelion Time’s fundraising team have continued their fund-raising success despite the challenges presented by the pandemic in the second half of the financial year. The fundraising team raised £275k including over £55k towards the capital programme. Operationally this equates to £155k net of event and staff costs contributing to over a third of our operating and support costs.

In early September, the Bridgepoint Football Tournament was held in aid of Dandelion Time. 20 teams from London's leading financial and legal firms took part and the event raised over £50,000. One weekend Elmscroft House transformed itself into an art gallery for the sale of a corporate art collection we inherited. The run up to Christmas is always a busy time with a Dandelion Time presence at many local events with our range of merchandise on sale and once again Dandelion took part in Big Give Christmas Challenge raising £35,000.

We had runners in the Royal Parks Marathon, mountaineers climbing Kilimanjaro and other events too. We have enjoyed rewarding corporate partnerships with Fidelity, Thomson Snell and Passmore, M & S, Enterprise rent-a-car and Kimberly Clark. We continue to receive the support from many local community groups including Rotary Club Kings Hill, Marden Village Club, Tudor Park Golf Club to mention a few. We received 768 individual donations from a broad base of supporters and are fortunate that we can count on the ongoing support of our regular donors.

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Dandelion Time’s Annual Report & Financial Statements 2020

The Coronavirus Pandemic and lockdown caused us re-focus and we launched an appeal to our supporters to raise much needed funds to allow us to adapt our service to continue to reach our vulnerable children and families who were facing additional challenges. We took part in a National Campaign the 2.6 Challenge and several of our supporters undertook challenges at home under lockdown and raised impressive sums.

All events in the second half of the year were unable to go ahead so we able to increase our focus on developing our online presence via social media, publishing Blogs, digital newsletters, improving our Search Engine Optimisation and utilising Google Ad Grants. All this activity has led to a marked increase in online donations, engagement and an enhanced digital profile.

In addition to direct financial impact seen in the accounts the fundraising team has generated value by encouraging local businesses to donate 700 Corporate Volunteer hours. Our support from Corporates has resulted in significant gifts in Kind including professional support, training, garden equipment and computers. This is valued at around £12,000 in Gifts in Kind which have saved the charity money and improved the working environment Gifts have included surplus food, professional support, training, garden equipment and computers.

Grants

Dandelion Time benefitted from the receipt of many grants from charities and foundations during the year, which have been critical to its success in delivering work to families. Grant receipts recognised as income totalled £300,245 comprising capital grants of £36,265 and operational grants of £263,980 (2019: £225,888). Grants totaling £260,080 have been received associated with our Covid 19 response from government and trust & foundation sources of these £174,133 are shown as deferred income as they relate to work to be undertaken between September 2020 and March 2021. The balance of £40,946 is included in the earlier income figure. These Covid related grant awards are marked * below.

In addition, grants of over £120,000 have been promised but not yet received towards the capital project, as these have significant conditions, they have not been included in the accounts this year.

We would like to warmly thank the following for grant awards during the year:

B & L Leach Family Trust Kent County Council: Barbara Ward Children's Foundation Early Help & Preventative Services/LCPG BBC Children in Need KCC Local Members’ Grant Bedgebury Foundation Kent Community Energy * Bridgepoint Charitable Trust * Kent Police & Crime Commissioner: Clothworkers’ Foundation Victim Specialist Services (VSS) Fund Cole Charitable Trust COVID-19 Extraordinary Ministry of Justice Funding Colyer Fergusson Charitable Trust * Kent Police & Crime Commissioner/Ministry of Justice Congelow Organic Educational Trust Kent Police Property Fund Esmee Fairbairn Foundation King’s Hill Rotary Club Garfield Weston Foundation The Lawson Trust Henry Smith Charity Marsh Christian Trust Joan Ainslie Charitable Trust Masonic Charitable Foundation Joseph Strong Frazer Trust Maidstone Borough Council - Business Grant * Karen Vidler Trust National Lottery Community Fund * Kent Community Foundation: Nineveh Charitable Trust KCF Resilience Grants Fund * Raise Your Hands KCF Coronavirus Emergency Fund* The Cacketts Fund Kent Grassroots Fund The Green Family Fund The Frank Brake Community Fund

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Dandelion Time’s Annual Report & Financial Statements 2020

Where Our Income Comes From Total Income £641,273 (inc. £93,631 for Capital Programme) Year to 31 August 2020

Premises Development

Dandelion Time was pleased to open the new Ashford site to families in November 2019. The site comprises rented indoor and outdoor space on short term leases. At the end of March 2020, the charity moved out of Elmscroft after 13 years and into the adjacent Elmscroft Cottage under a new 30 year lease. The move was complicated by a country in lockdown and all non-therapeutic staff have worked from home since.

The new site includes many dilapidated buildings, planning permission for their renovation has been achieved and work started shortly after the year end. Our Big Community Build is our campaign to transform our new site into a therapeutic sanctuary for vulnerable children and an HQ from which to run our Dandelion Time centres. The total cost of our development programme is £522,000 as per the below breakdown.

The Big Community Build Funding Breakdown Total Budget £522,00 (as of November 2020)

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Dandelion Time’s Annual Report & Financial Statements 2020

1.6 Future Plans

Dandelion Time is facing substantial demand across Kent for its services and is committed to expanding its therapeutic work with children affected by trauma . This need has been exacerbated by the Covid 19 pandemic where children have been forced to stay at home and schools have been closed.

We aim to reach more children in Kent whose complex needs remain unmet, and advance understanding and practice of how children affected by emotional difficulties are supported in schools and other settings.

The charity is implementing the 5-year strategy for 2019-25. The charity is developing its new premises and will continue to operate from the new site opened in November 2019 near Ashford. Further sites will be considered but it is expected that the rate of opening new sites may be slowed by the restrictions of the pandemic response.

By 2025, Dandelion Time aims to offer a Kent-wide service for children with complex emotional & behavioural needs, operating from 3+ locations and accessible to families from all parts of the county. Our aim is that every child in Kent who could benefit from Dandelion Time’s therapeutic approach will be able to reach a service from wherever they live in Kent.

1.7 Policies and Risk Management

Dandelion Time has policies and procedures in place to ensure the protection and safe working of beneficiaries, staff and volunteers.

Safeguarding Children and Vulnerable Adults Policy

Safeguarding Children and Vulnerable Adults Policies have been adopted under the guidance of Social Services. Additional training for staff has been provided.

Health and Safety

The Health and Safety policy has been implemented including an ongoing training programme for all staff and volunteers. The Chief Executive Officer is the named person responsible for health and safety.

Insurance

The Trustees have ensured that all activities are adequately insured for risks associated with the activities. The farm has separate insurance, which cover risks associated with the fabric of buildings and farming activities.

Reserves Policy

The Trustees aim to operate with sufficient unrestricted reserves to cover at least six months operating expenditure. The time is set to enable any ongoing interventions with children and families to be completed.

Public Benefit Statement

This report demonstrates that the service provided by Dandelion Time is open to any member of the public via a referral from a statutory agency or other voluntary organisation.

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Dandelion Time’s Annual Report & Financial Statements 2020

Risk Management

The charity maintains a risk register that is regularly reviewed by the Board. Risk assessments are carried out on all activities whether operational, therapeutic or fundraising. Risks are mitigated through training, actions and safe working procedures. The principal risks to the charity are:

The Trustees have put in place mitigating actions through training to both to ensure policies and activity level risk assessments are complied with; training to develop therapeutic skills; appraisals and the development of a fundraising strategy. The Trustees consider the subsequent risk levels to be acceptable to the Board.

1.8 Review of Financial Activities

Incoming Resources

Incoming resources increased to £641,273 over the year (2019 11 months: £506,084) the largest increases being over £93,631 in grants and donations towards capital works planned for next year as well as an increase in donations for the COVID- 19 JRS grant of £28,000. There was a £28,000 decrease in training income as most courses were suspended due to Covid 19. The balance is explained by the extra month in this accounting period.

Resources Expended

Resources expended before the release of the provision increased over year to £607,316 (2019 11 months £447,004) this comprised £26,814 direct costs and £23,024 staff costs incurred due to the move to new premises (see note 3), achieving planning permission for new premises and early development of outbuildings. Additional costs have also been incurred relating to the opening of the Ashford site and being Covid secure.

Reserves

Free reserves, excluding fixed assets, stood at £208,722 (2019: £261,763) this equates to just over 5 months of operating costs, whilst this is below the charities reserve policy it has been impacted by both the need to move premises and the impact of the Covid 19 pandemic. Nevertheless, the charity has healthy level of restricted funds and deferred income for the 2020/21 financial year and the Trustees are confident the reserve level is sufficient.

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Dandelion Time’s Annual Report & Financial Statements 2020

2. REPORT OF THE DIRECTORS

For the year end to 31 August 2020.

The directors present their report with the financial statements of the company for the 12 month period ended 1 September 2019 to 31 August 2020

Principal Activity

The principal activity of the company in the period under review was that of Dandelion Time, a charity based in Maidstone for the benefit of local children.

Directors

The directors during the period under review were:

Sir Paul Carter (appointed 1 April 2020) Dr Nigel Jacobs (resigned 5 October 2019) Dr Caroline Jessel- Chair Mr Richard Long (resigned 31 January 2020) Mr Simon Norman Mr Richard Parkin Mrs Helen Stevens Lady Elizabeth Vallance (resigned 9 July 2020) Mrs Gillian Wilford

Limited by Guarantee

The company has no share capital and is limited by way of guarantee. Each of the members has given a guarantee of £1.00 towards any future liabilities of the company. Only current Directors are members.

Statement of Director’s Responsibilities

Company law requires the directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing those financial statements, the directors are required to

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

______ Date:______ Caroline Jessel, Chair

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Dandelion Time’s Annual Report & Financial Statements 2020

3. INDEPENDENT EXAMINER’S REPORT – 12 MONTHS ENDED 31[st] AUGUST 2020 REPORT TO TRUSTEES

I report to the charity trustees on my examination of the accounts of Dandelion Time (the Company) for the year ended 31 August 2020.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

…………………………………… A S Healey FCA CTA DChA Lindeyer Francis Ferguson Limited North House 198 High Street Tonbridge Kent TN9 1BE

Date: ……………………………..

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Dandelion Time’s Annual Report & Financial Statements 2020

4. FINANCIAL STATEMENTS

4.1 Statement of the Company’s Financial Activities for year ending 31 August 2020 (with 11 month comparatives)

Note Unrestricted
Funds		 Designated
Funds		 Restricted
Funds		 Total Funds Total Funds

12 months to
31 Aug 2020		 11 months to
31 Aug 2019
Restated
Incoming Resources:
Donations 2a 388,442 130 209,088 597,660 390,486
Charitable activities:
Family Programme 2b 32,584 -
32,584		 63,585
Training 2c 2,552 -
2,552		 30,095
Other TradingActivities 2d 6,608 1,175 7,783 14,491
Income from
Investments		 2e 694 -
694		 7,427
TOTAL
INCOMING
RESOURCES		 430,880 130 210,263 641,273 506,085
Resources Expended:
RaisingFunds 3a 146,420 -
146,420		 120,969
Charitable Activities:
Family Programme 3b 213,623 1,489 141,879 356,991 259,557
Training 3c 22,571 3,496 26,067 46,173
Other Expenditure
Other Expenditure 3d 51,385 26,453 77,838 20,306
Release of
Reinstatement
Provision		 ** (180,000) (180,000)
TOTAL
RESOURCES
EXPENDED		 253,999 27,942 145,375 427,316 447,005
Net incoming/outgoing
resources		 176,881 (27,812) 64,888 213,957 59,080
Net transfers in funds ** (230,015) 230,015 -
-
-
Balances Brought
forward 1 Sept 2019		 261,856 - 114,195 376,051 316,971
TOTAL BALANCES
CARRIED
FORWARD AT 31
AUGUST 2020		 208,722 202,203 179,083 590,008 376,051

** The reinstatement provision has been released in accordance with FRS 102, as it is no longer required. However, the funds have now been moved to a designated fund as a contract was signed on 2 September for building renovation that is essential for the running of programmes at the new site. The Trustees fully expect (as at 8 January 2021) that the charity will need to apply this designated fund to pay for the contracted obligation.

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Dandelion Time’s Annual Report & Financial Statements 2020

4.2 Balance Sheet as at 31 August 2020

Note 31 August 2020 31 August 2019
Fixed Assets
Tangible assets 6 22,200 0
Current assets:
Short term deposits 774,588 542,564
Cash in bank 76,252 70,403
Total Current Assets 850,840 612,967
Total Assets 873,040 612,967
Liabilities amounts falling due within one
year		 7 283,032 56,916
Total Assets Less Current Liabilities 590,008 556,051
Provisions 8 0
180,000
TOTAL NET ASSETS 590,008 376,051
Funds Note
Unrestricted general fund 208,722 261,763
Designated 202,203 93
Restricted 179,083 114,195
TOTAL FUNDS 9&10 590,008 376,051

The company registration number 4959632 is entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies for the period ended 31 August 2020

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2020 in accordance with Section 476) of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP

ON BEHALF OF THE BOARD:

_____ Caroline Jessel Chair

_____ Date:

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Dandelion Time’s Annual Report & Financial Statements 2020

4.2 Cashflow for the year ending 31 August 2020 (with 11 month comparatives)

Cash flows from operation activities
Cash absorbed by operations
Investing activities
Interest received
Purchase of fixed assets
Net cash generated from investing activities
Net income in cash and cash equivalents
Cash and cash equivalents at beginning of
year
Cash and cash equivalents at end of year
Relating to:
Bank balances and Short-Term Deposits
Cash absorbed by operations
Net income
Investment income recognised in SOFA
Adjusted for:
Movements in working capital
Release of Provision
Decrease/ (Increase) in debtors
Increase/(Decrease) in creditors
 2020
£
£
259,378
694
(22,200)
(21,506)
237,873
612,967
850,840
850,840
213,957
(694)
(180,000)

0

226,115
£259,378		 2020
£
£
259,378
694
(22,200)
(21,506)
237,873
612,967
850,840
850,840
213,957
(694)
(180,000)

0

226,115
£259,378		 2019
£
£
41,420
7,427
-
7,427
48,847
564,120
612,967
612,967
59,080
(7,427)
0
(10,233)
£41,420		 2019
£
£
41,420
7,427
-
7,427
48,847
564,120
612,967
612,967
59,080
(7,427)
0
(10,233)
£41,420
213,957
(694)
(180,000)

0

226,115		 59,080
(7,427)
0
(10,233)
237,873
612,967		 48,847
564,120
850,840 612,967
850,840 612,967
£259,378 £41,420

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Dandelion Time’s Annual Report & Financial Statements 2020

4.3 Notes to the Accounts

Note 1 Accounting Policies

The financial statements of The Dandelion Time have been prepared in accordance with 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 (FRS102) and the Companies Act 2006.

The accounts reflect the charitable company’s activities for the twelve-month period from 1 September 2019 to 31 August 2020 with comparatives for the 11 months to 31August 2019. They are stated in Pounds Sterling and presented to the nearest pound.

The charity 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 note(s).

There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted.

Funds

General funds represent the funds of Dandelion Time that are not subject to any special restrictions regarding their use and are available for application to the general purposes of Dandelion Time or the general purposes of a specified charitable activity. Designated funds are unrestricted funds which the Trustees have designated to be used for a particular purpose. Restricted funds are funds which can only be used for a specific purpose as set out by the donor.

The accounts include monetary transactions, assets and liabilities for which Dandelion Time can be held responsible.

Incoming Resources

Donations, legacies and similar incoming resources

These are included in the Statement of Financial Activities (SOFA) when:

Tax reclaims on donations and gifts

Incoming resources from tax claims are included when the claim has been made. Accruals are made when the Trustees are certain the correct documentation is in place to make a future claim

Incoming resources from fund-raising

These are reported gross in the SOFA and on an as received basis, to reflect the level of uncertainty surrounding fundraising claims.

Incoming resources from statutory agencies

Contracted income is included only when the associated work has been undertaken. Statutory Agency grants are accounted for in the year received and shown in deferred income if they are for work yet to be completed.

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Dandelion Time’s Annual Report & Financial Statements 2020

Incoming Resources from Grants

These are included in the accounts when the income is probable and there are no significant contingencies imposed by the donor that affect the entitlement to the grant. Any income subject to specific expenditure conditions is shown in restricted funds. In practice, this means that where there are no significant contingencies attached to the grant:

Gifts in kind for sale or distribution

These are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised

Significant Gifts in kind for use by the charity

These are included in the SOFA as incoming resources when receivable where their value can be reliably evidenced and where the value is greater than £1,000. . In practice due to the uncertainty of this valuation most Gifts in Kinds are noted in the annual report rather than the accounts.

Intangible income (e.g. donated facilities)

This is only included in incoming resources (with an equivalent amount in resources expended) where another party is bearing the financial cost of the resources supplied and the benefit is quantifiable, receivable and material. Intangible income is valued at the lower of the cost borne by the party bearing the cost and a reasonable estimate of the value of the donation to the charity.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the annual report.

Investment income

This is included in the accounts when receivable.

Expenditure and Liabilities

Cost allocations

Direct costs are allocated to the activity to which they relate. Support costs have been allocated on the basis of staff hours directly attributable. Governance costs include those costs directly associated with the general running of the charity and are included in support costs.

Fixed assets

Tangible fixed assets are capitalised above £2,000 and are stated at cost less depreciation. As at 31 August 2020, the assets capitalised were not in use and therefore no depreciation is provided.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure.

Provisions

Provisions are made where there is a present obligation at the reporting date and a reasonable certainty that the costs will be incurred at a future date. They are reviewed annually by the Trustees.

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Dandelion Time’s Annual Report & Financial Statements 2020

Financial Instruments

The charity only has financial instruments of a kind that qualify as basic financial instruments. The charity’s short-term creditors are measured at their settlement value.

Status

Dandelion Time Limited is a company limited by guarantee and registered charity incorporated in England and Wales. The members of the charity are the Trustees. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the charity's registered office and its place of business is Elmscroft Cottage, Charlton lane, West Farleigh, Kent ME15 0NY

Note 2 Incoming Resources

Note Unrestricted
Funds
£		 Restricted
Funds
£		 Total Funds
12 months
to
31 Aug
2020
£		 11 months
to
30 Aug 2019
restated
£
Income from Donations: 2a
Donations 184,358 72,349 256,707 154,923
Income tax recoverable 8,866 3,842 12,708 9,675
Grants(nonperformance related) 167,348 132,897 300,245 225,888
Job Retention Scheme Grant 28,000 0 28,000 0
Total from Donations 388,572 209,088 597,660 390,486
Income from Charitable Activities:
Families Programmes: 2b
StatutoryAgency 23,950 0 23,950 45,684
Private Placements 8,634 0 8,634 17,901
Total from Families Programmes 32,584 0 32,584 63,585
Training Programmes: 2c
Fees 2,552 0 2,552 30,095
Total from Training Programmes 2,552 0 2,552 30,095
Other Trading Activities: 2d
Fund raisers 4,000 1,175 5,175 14,441
Sale of Produce and space 2,608 0 2,608 50
Total from Trading Activities 6,608 1,175 7,783 14,491
Investments: 2e
Bank interest 694 0 694 7,427
TOTAL INCOMING RESOURCES 431,010 210,263 641,273 506,085

In the previous year the charity received restricted income as follows: Donations - £37,434 Family Programme- £164,028 Other trading activities- £24

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Dandelion Time’s Annual Report & Financial Statements 2020

Note 2 continued

The comparatives have been restated to reflect a change in the classification of grants from performance related in 2019 to non-performance related. This has resulted in an increase in Grants (Income from donations), and a decrease in Family Programme (Income from charitable activities) of £217,388.

Note 3 Resources Expended

Note Unrestricted
Funds
£		 Designated
Fund
£		 Restricted
Funds
£		 Total Funds Total Funds
12 months to
31 Aug 2020
£		 11 months to
31 Aug 2019
Restated
£
Expenditure on:
Raising Funds: 3a
Fund raisers 9,782 0 0 9,782 17,043
Employees 80,160 0 0 80,160 62,759
Support Costs 4 56,478 0 0 56,478 41,167
Total on Raising Funds 146,420 0 0 146,419 120,969
Charitable Activities:
Family Programme: 3b
Programme Staff 94,203 0 84,473 178,676 112,625
Sessional Workers 3,441 518 3,147 7,106 21,879
Sessional Costs 8,550 971 8,312 17,833 25,302
Support Costs 4 107,429 0 45,947 153,376 99,751
Total For Family Programme 213,623 1,489 141,879 356,991 259,557
External Training
Delivery:		 3c
Accredited Training -
external costs		 1,451 0 0 1,451 4,816
Training- staff costs 13,594 0 0 13,594 23,939
Support Costs 4 7,526 0 3,496 11,022 17,417
Total for Training
Delivery		 22,571 0 3,496 26,067 46,173
Other Costs:3d
Relocation and Development
Associated Staff Costs 23,024 0 0 23,024 16,400
Direct Costs 361 26,453 0 26,814 3,906
Total for Relocation 23,385 26,453 0 49,838 20,306
Furloughed Staff Costs 28,000 0 0 28,000 0
TOTAL EXPENDITURE 433,999 27,942 145,375 607,316 447,005

In the previous year the charity spent restricted funds as follows: Raising funds - £4,733 Family Programmes- £110,180 Training programmes- £2,003

The comparatives have been restated to reflect a change in the classification of most operational grants from performance related in 2019 to non-performance related. The restatement in costs reflect associated fundraising employment costs of £21,361 decreased in Family Programme and increased in Raising Funds.

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Dandelion Time’s Annual Report & Financial Statements 2020

Note 4 Support Costs – Allocated on Basis of Direct Hours in Note 3

Note Unrestricted
Funds
£		 Designated
Funds
£		 Restricted
Funds
£		 12 months to
31 Aug 2020
£
11 months to
31 Aug 2019
Restated
£
Analysis of Support
Costs:		 4
Rent, utilities and
propertycosts		 17,502 11,427 28,929 18,736
Communications and IT 40,642 0 40,642 20,149
Management, Public
Relations and Admin		 99,615 34,257 133,872 103,785
Insurance 4,218 1,200 5,418 7,455
Operations 6,457 2,558 9,015 8,210
Governance costs-
independent examiners fee		 3,000 3,000
TOTAL SUPPORT COSTS 171,433 0 49,442 220,876 158,335

The category Communications and IT has been added to give a better picture of costs, and site development and maintenance has been removed. This has resulted in a reclassification in the comparative figures by increasing communication and IT costs by £20,149 and increasing rent, utility and property costs by £5,280 and reducing operations costs by £9,727 and removing site development costs of £15,702.

Note 5 Staff Costs

12 months to 31 August 2020 11 months to 31 August 2019
Wages and salaries
405,702
282,387
Social securitycosts 31,745 22,737
Pension Costs
19,879		 14,384
Total staff costs
457,326
319,508

Furloughed staff costs have been shown separately within resources expended as other costs so that the costs of charitable activities show a true and fair view of costs actually undertaken in the year.

There are no employees with emoluments of more than £60,000 (2019: none). During the period, the Dandelion Time employed 6 full time and 14 part-time staff (2019: 3 full time and 12 part-time) During the year none of the trustees received reimbursement for expenses or any other kind of remuneration or benefit s (2019: £nil).

Note 6 Fixed Assets

Movement on Fixed Assets Designated Fund
£
Brought Forward 1 Sept 2019 0
Purchased 22,200
Depreciation 0
Carried Forward 21 August 2020 22,200
Value as at 31 Aug 2020 0

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Dandelion Time’s Annual Report & Financial Statements 2020

Note 7 Analysis of Liabilities

31 August 2020 31 August 2019
Accruals 22,822 5,840
Deferred Income – contracts 41,076 51,076
Deferred Income – Programme Grants 45.001 0
Deferred Income Covid19 relatedgrants 174,133 0
TOTAL 283,032 56,916

Deferred grant income relates to grants where the donor has specified that it is to be used in future periods. Deferred contract income are funds paid in advance of referrals being made to the programmes.

Movement on Deferred Income 31 August 2020 31 August 2019
Deferred Income brought forward 51,076 64,076
Released to Financial statements in theyear (51,076) (64,076)
Deferred Income in theyear- statutory 41,076 51,076
Deferred Income (Core and Covid19 related
grants)		 219,134 0
Deferred Income Carried Forward 260,210
51,076

Note 8 Provision

The reinstatement provision of £180,000 recorded in 2019 and previous years has been released in accordance with FRS 102, as the Landlord of Elmscroft House waived the requirement for reinstatement of the premises to the condition they were in in 2003 therefore it is no longer required. However, the funds have now been moved to a designated fund as a contract was signed on 2 September for building renovation that is essential for the running of programmes at the new site. The Trustees fully expect (as at 8 January 2021) that the charity will need to apply this designated fund to pay for the contracted obligation.

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Dandelion Time’s Annual Report & Financial Statements 2020

Note 9 Analysis of Net Assets by fund

Fund Fixed
Assets		 Current
assets		 Liabilities 12 months to
31 Aug 2020
11 months to
31 Aug 2019
General fund Unrestricted 491,754 283,032 208,722 261,855
Designated Designated 22,200 180,003 202,203 0
Strategic Premises Restricted 93,631 0 93,631 0
Family
Programmes		 Restricted 19,265 0 19,265 49,000
BBC Children in
Need		 Restricted 10,972 0 10,972 2,780
DV Programmes Restricted 7,499 0 7,499 2,499
Foster & Adopted Restricted 6,000 6,000 21,000
Item grants Restricted 3,105 0 3,105 5,205
Branches Restricted 38,611 0 38,611 33,712
TOTAL 2020 22,200 850,840 283,032 590,008 376,051

The comparatives last year were analysed as follows

d Current ibilii l
Fun Purpose assets Lates Tota 31 August 2019
General fund General Unrestricted 498,772 236,916 261,855
Comic Relief Trauma Restricted 0 0 0
Family Programmes Trauma Restricted 49,000 0 49,000
BBC Children in
Need		 Attachment Restricted 2,780 0 2,780
DV Programmes Domestic
Abuse		 Restricted 2,499 0 2,499
Foster & Adopted
_Prog. _		 Trauma & DA Restricted 21,000 0 21,000
Item grants Development Restricted &
Unrestricted		 5,205 0 5,205
Branches Development Restricted 33,712 0 33,712
Total 2019 612,967 236,916 376,051

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Dandelion Time’s Annual Report & Financial Statements 2020

Note 10 Movement on Funds

Fund name Balance
brought
forward 01 Sept
19		 Incoming
resources		 Outgoing
resources		 Transfers Balance carried
forward 31 Aug
20
Unrestricted funds:
General 261,856 430,880 253,999 (230,015) 208,722
Designated
Strategic Plan		 0 26,453 26,453 0
Other Designated 130 1489 203,562 202,203
Restricted funds:
Strategic
Premises		 93,631 93,631
Family
Programmes		 49,000 39,265 69,000 19,265
BBC Children in
Need		 2,780 37,365 29,173 10,972
Foster & Adopted 21,000 0 15,000 6,000
DV Programmes 2,499 30,000 25,000 7,499
Item Grants 5,205 0 2,100 3,105
Branches 33,711 10,002 5,102 38,611
TOTAL 376,051 641,273 427,316 0 590,008

Designated

Strategic Plan: The costs associated with the move from Elmscroft-to-Elmscroft Cottage and redevelopment that are not funded by restricted donations. The transfer from the General Fund was to meet these costs.

Restricted

Strategic Premises: Income and expenditure restricted to the redevelopment at the Elmscroft cottage site

Therapeutic Programme Funds:

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Dandelion Time’s Annual Report & Financial Statements 2020

Note 10 continued

The comparative movement on funds for the previous year was as follows:

Fund name Balance
brought
forward		 Incoming
resources		 Outgoing
resources		 Transfers Balance
carried
forward
01-Oct-18 31-Aug-
19
Unrestrictedfunds:
General 287,345 304,598 326,296 3,792 261,855
Designated Strategic Plan 0 0 3,792 3,792 0
Restrictedfunds:
Comic Relief 382 22,166 22,548 0 0
Family Programmes 20,000 43, 000 14,000 0 49,000
BBC Children in Need 129 31,731 29,080 0 2,780
Global Make Some Noise 0 14,651 14,651 0
_Foster & Adopted Prog. _ 0 21,000 0 0 21,000
DV Programmes 0 31,258 28,759 0 2,499
Item Grants 8,956 3,968 7,719 0 5,205
Livestock 159 0 159 0 0
Branches 0 33,712 0 0 33,712
Total 316,971 506,084 447,004 376,051

Note 11 Operating Lease

At the 31 August 2020 the charity is committed to future minimum lease payments under noncancellable leases of £12,600 which is due in less than one year (2019: £nil). During the year £5,000 was paid in rent under this lease agreement (2019: £nil).

Note 12 Related Parties

One of the Trustees, Mr Simon Norman, is a director of The Rookery Estates Company who own the leasehold of the charity’s current and previous premises. During the year rent was paid of £10,300 (2019: £15,990), and there were no amounts outstanding at the year-end (2019: £nil).

The charity's key management personnel for the year ended 31 August 2020 are considered to be the Trustees and the Senior Management Team. Total emoluments, including employer's pension contributions and employer's NIC, paid in respect of key management personnel were £159,914 (11 months 2019 £155,408).

The members of the Senior Management Team contribute approximately a quarter of staff hours and also undertake therapeutic, training, and fundraising activities.

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Dandelion Time’s Annual Report & Financial Statements 2020

APPENDIX ONE – TRUSTEES serving at the end of the period

As a former local GP, Caroline has a strong commitment to improving the health and emotional wellbeing of children by supporting families and promoting healthy behaviour. Because of this she founded Dandelion Time in order to offer children something more engaging and holistic to address their problems. She has retired from her role in NHS England promoting the Health and Sustainability agenda as part of the overall system transformation to more holistic approach to health which tackles the underlying causes of health problems in a coherent and systematic way. She is chair of the Kent Nature Partnership which is dedicated to protecting and valuing the living environment and ensuring it is part of healthy economic development. Caroline is also a trustee for Kent Wildlife Trust and the Wealden Literary Festival.

Richard Long is a solicitor. In addition to his (largely commercial) practice, he is a County Councillor for Kent and sits on or chairs several Kent County Council Committees. He is also a serving Officer in the Army Reserve and the Army Cadet Force. Richard has completed his time as Trustee.

Paul Carter was elected to Kent County Council in May 1997 and was the Leader of the Council from October 2005 to October 2019. Paul has been the Chairman of the County Council’s Network and sat on the LGA Executive and LGA Leadership Board.

As well as his political career, Paul has been a successful entrepreneur with a business career spanning over 35 years, having established and run a number of businesses in Central London, primarily in construction, property and retail.

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Dandelion Time’s Annual Report & Financial Statements 2020

Richard started his career in agriculture and then over a period of twenty years helped grow a small Kent based business into one of the UK’s largest Agrochemical distributors operating nationwide from 26 depots throughout the country. As Managing Director he broadened the company’s activities to provide a comprehensive range of specialist services to the agricultural industry. This involved the introduction of research and trials units to support the manufacture and distribution of agrochemicals and application machinery. Currently Richard is Founder of VenueDirectory.com which he started in 1991 when he was looking for a new challenge and identified the opportunity for a software solution that would provide meeting and event planners with the first electronic directory of searchable venue information. He is now semiretired.

Dr Elizabeth Vallance was Head of the Department of Politics at Queen Mary, University of London where she was subsequently a Visiting Professor and an Honorary Fellow. She has been Chairman of St George's Healthcare NHS Trust and of the Institute of Education, University of London (where she is also a Fellow). She chaired The National Autism Project, the Centre for Mental Health and Young Minds. She is a Sloan Fellow of the London Business School and has sat on the boards of HMV Group, Norwich Union plc, CGNU plc and Aviva plc and was a non-executive director of the Medical Protection Society. In 2008-9, she was High Sheriff of Greater London. Liz has been an outstanding trustee for 10 years and we owe her a huge debt of gratitude. She has given us a great deal of time despite being a very busy woman, chairing many other organisations, and always brings a wonderful intellect,

grasp of detail and incisiveness combined with lightness of touch to our Board meetings. She has also very ably chaired our Remuneration Committee for several years. Importantly she really understands our mission and has supported us in many ways outside the boardroom. She is sorely missed after her death in July 2020.

Simon Norman worked as a technology product manager and management consultant at PA Consulting, Deloitte, QVC, and then architecture firm Spacelab before becoming a software engineer. He has carried out a number of roles in large-scale business and technology transformations, including programme planning, cost management, business and software architecture design. His interest in finding innovative solutions to the endemic deprivation in the UK led him to Dandelion Time.

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Dandelion Time’s Annual Report & Financial Statements 2020

Gilly is a chartered accountant whose experience ranges from auditing major listed companies and Lloyd’s underwriters to small local businesses. She joined the NHS as a finance manager and then became finance director of a healthcare company, leading its growth from a small to major provider to the NHS. She is committed to serving the local community and is a church treasurer and auditor and has served as a Trustee of Crossroads and Guideposts, both charities which help people with complex care needs. She joined Dandelion Time as a volunteer in 2017 and has been a member of its development committee before being appointed as a trustee.

Helen Stevens has lived locally in Boughton Monchelsea for eighteen years. She is married with two children. Helen has previously attended Dandelion Time to support a family member. Helen felt this was a very positive experience, feeling that everyone involved was fully supported by Dandelion Time. This time helped those attending immensely and Helen is now very honoured to be a Trustee, and to be able to use her first hand experiences to guide the development and expansion of the charity. Helen has run a construction company with her husband for the last 25 years. She is a member of the Parish Council and also helps run the Neighbourhood Watch Scheme for her village along with being the secretary for the Scouts. Helen has helped out at the winter shelter for the homeless and found this very rewarding.

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