# ~~**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|<br>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). 

- **Farm-based sessions for individual families** – with social distancing measures in place. Food packs are provided for those attending to take home. Families will attend the farm to take part in a weekly sessions which will compromise of the following activities; 

   - **Animal care, farming & cooking:** Feeding and caring for the donkeys, sheep, chickens and ducks helps children to develop a sense of responsibility and empathy. Growing and harvesting fruit and vegetables and caring for the sensory garden. 

   - **Natural crafts & creative activities:** Creative hands-on craft activities in the pottery, green woodworking and wool work areas help children develop perseverance, as they learn new skills and build confidence. Working with others on activities helps young people express their feelings in non-destructive ways, shifting negative behavioural patterns and nurturing positive communication. 

- **Interactive Online Sessions** – Families unable to attend on-site sessions (for example due to shielding) can access online sessions. They will engage in cooking, crafts and gardening. 

- **‘Dandelion Create Time’ Activity Packs** - Delivered to current and recent caseload of families. The activity packs support online sessions and include materials and guidance for crafting, cooking, and growing and resources to undertake meaningful activities between their weekly sessions. 

**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: 

- Attended family and volunteer events 

- Volunteered and fundraising and other events 

- Undertaken work experience in our offices and gardens 

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: 

- Impact and constraints imposed by the Covid19 pandemic 

- the financial and operational impact of the expansion and redevelopment plans 

- the loss of key staff 

- health and safety of young people when working on the land associated with food, animals and hygiene 

- continuation of funding from grant awarding bodies 

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 

- select suitable accounting policies and then apply them consistently 

- observe the methods and principles of the charity SORP 

- make judgements and estimates that are reasonable and prudent 

- state where applicable whether UK Accounting Standards (FRS102) have been followed subject to any material departures explained in the financial statements 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business 

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**<br>**Funds**|**Designated**<br>**Funds**|**Restricted**<br>**Funds**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|---|
||||||<br>**12 months to**<br>**31 Aug 2020**|**11 months to**<br>**31 Aug 2019**<br>**Restated**|
|**Incoming Resources:**|||||||
|Donations|2a|388,442|130|209,088|597,660|390,486|
|Charitable activities:|||||||
|_Family Programme_|2b|32,584||-|<br>32,584|63,585|
|_Training_|2c|2,552||-|<br>2,552|30,095|
|Other TradingActivities|2d|6,608||1,175|7,783|14,491|
|Income from<br>Investments|2e|694||-|<br>694|7,427|
|**TOTAL**<br>**INCOMING**<br>**RESOURCES**||**430,880**|**130**|**210,263**|**641,273**|**506,085**|
|**Resources Expended:**|||||||
|RaisingFunds|3a|146,420||-|<br>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<br>Reinstatement<br>Provision|******|(180,000)|||(180,000)||
|**TOTAL**<br>**RESOURCES**<br>**EXPENDED**||**253,999**|**27,942**|**145,375**|**427,316**|**447,005**|
|Net incoming/outgoing<br>resources||176,881|(27,812)|64,888|213,957|59,080|
|Net transfers in funds|******|(230,015)|230,015|-|<br>-|<br>-|
|Balances Brought<br>forward 1 Sept 2019||261,856|**-**|114,195|376,051|316,971|
|**TOTAL BALANCES**<br>**CARRIED**<br>**FORWARD AT 31**<br>**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<br>year|7|283,032|56,916|
|**Total Assets Less Current Liabilities**||**590,008**|**556,051**|
|Provisions|**8**|0|<br>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**<br>Cash absorbed by operations<br>**Investing activities**<br>Interest received<br>Purchase of fixed assets<br>**Net cash generated from investing activities**<br>**Net income in cash and cash equivalents**<br>Cash and cash equivalents at beginning of<br>year<br>**Cash and cash equivalents at end of year**<br>**Relating to:**<br>Bank balances and Short-Term Deposits<br>**Cash absorbed by operations**<br>Net income<br>Investment income recognised in SOFA<br>Adjusted for:<br>Movements in working capital<br>Release of Provision<br>Decrease/ (Increase) in debtors<br>Increase/(Decrease) in creditors<br>|**2020**<br>**£**<br>**£**<br>259,378<br>694<br>(22,200)<br>(21,506)<br>**237,873**<br>612,967<br>**850,840**<br>**850,840**<br>213,957<br>(694)<br>(180,000)<br> <br>0<br> <br>226,115<br> £259,378|**2020**<br>**£**<br>**£**<br>259,378<br>694<br>(22,200)<br>(21,506)<br>**237,873**<br>612,967<br>**850,840**<br>**850,840**<br>213,957<br>(694)<br>(180,000)<br> <br>0<br> <br>226,115<br> £259,378|2019<br>**£**<br>**£**<br>41,420<br>7,427<br>-<br>7,427<br>**48,847**<br>564,120<br>**612,967**<br>**612,967**<br>59,080<br>(7,427)<br>0<br>(10,233)<br>£41,420|2019<br>**£**<br>**£**<br>41,420<br>7,427<br>-<br>7,427<br>**48,847**<br>564,120<br>**612,967**<br>**612,967**<br>59,080<br>(7,427)<br>0<br>(10,233)<br>£41,420|
|---|---|---|---|---|
||213,957<br>(694)<br>(180,000)<br> <br>0<br> <br>226,115||59,080<br>(7,427)<br>0<br>(10,233)||
|||**237,873**<br>612,967||**48,847**<br>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: 

- The charity becomes entitled to the donation, legacy or similar income and any conditions for receipt are met; 

- The Trustees are reasonably certain they will receive it; and 

- The Trustees are reasonably certain that the value can be reliably measured. 

## **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: 

- A periodic receipt towards the performance of a programme already underway is recognised as restricted income 

- A periodic payment towards the performance of a programme commencing after the year end is treated as deferred income and shown on the balance sheet as a liability 

- A non-performance related grant is recognised when the income is probable. 

## **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**<br>**Funds**<br>**£**|**Restricted**<br>**Funds**<br>**£**|**Total**|**Funds**|
|---|---|---|---|---|---|
|||||**12 months**<br>**to**<br>**31 Aug**<br>**2020**<br>**£**|**11 months**<br>**to**<br>**30 Aug 2019**<br>**restated**<br>**£**|
|**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**<br>**Funds**<br>**£**|**Designated**<br>**Fund**<br>**£**|**Restricted**<br>**Funds**<br>**£**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|---|
||||||**12 months to**<br>**31 Aug 2020**<br>**£**|**11 months to**<br>**31 Aug 2019**<br>**Restated**<br>**£**|
|**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_<br>_Delivery:_|3c||||||
|Accredited Training -<br>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**<br>**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**<br>**Funds**<br>**£**|**Designated**<br>**Funds**<br>**£**|**Restricted**<br>**Funds**<br>**£**|**12 months to**<br>**31 Aug 2020**<br>**£**|<br>**11 months to**<br>**31 Aug 2019**<br>**Restated**<br>**£**|
|---|---|---|---|---|---|---|
|**Analysis of Support**<br>**Costs:**|4||||||
|Rent, utilities and<br>propertycosts||17,502||11,427|28,929|18,736|
|Communications and IT||40,642||0|40,642|20,149|
|Management, Public<br>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-<br>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|<br>405,702|<br>282,387|
|Social securitycosts|31,745|22,737|
|Pension Costs|<br>19,879|14,384|
|**Total staff costs**|<br>**457,326**|<br>**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**<br>**£**|
|---|---|
|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<br>grants)|219,134|0|
|**Deferred Income Carried Forward**|**260,210**|<br>**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**<br>**Assets**|**Current**<br>**assets**|**Liabilities**|**12 months to**<br>**31 Aug 2020**|<br>**11 months to**<br>**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**<br>**Programmes**|Restricted||19,265|0|**19,265**|49,000|
|**BBC Children in**<br>**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_<br>_Need_|_Attachment_|_Restricted_|_2,780_|_0_|**_2,780_**|
|_DV Programmes_|_Domestic_<br>_Abuse_|_Restricted_|_2,499_|_0_|**_2,499_**|
|_Foster & Adopted_<br>_Prog. _|_Trauma & DA_|_Restricted_|_21,000_|_0_|**_21,000_**|
|_Item grants_|_Development_|_Restricted &_<br>_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**<br>**brought**<br>**forward 01 Sept**<br>**19**|**Incoming**<br>**resources**|**Outgoing**<br>**resources**|**Transfers**|**Balance carried**<br>**forward 31 Aug**<br>**20**|
|---|---|---|---|---|---|
|**Unrestricted funds**:||||||
|General|261,856|430,880|253,999|(230,015)|**208,722**|
|Designated<br>Strategic Plan|0||26,453|26,453|**0**|
|Other Designated||130|1489|203,562|**202,203**|
|**Restricted funds:**||||||
|Strategic<br>Premises||93,631|||**93,631**|
|Family<br>Programmes|49,000|39,265|69,000||**19,265**|
|BBC Children in<br>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: 

   - Family programme: for work with specific families 

   - BBC Children in Need: income and expenditure relating to this three-year grant 

   - Foster and Adopted: for programme work with children in care or recently adopted 

   - DV programmes: for children impacted by Domestic Abuse 

- Branches: Income and expenditure restricted to a new branch – for the time being Ashford. 

- Item grants – grants for lower cost physical items for example play equipment or craft equipment 


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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_**<br>**_brought_**<br>**_forward_**|**_Incoming_**<br>**_resources_**|**_Outgoing_**<br>**_resources_**|**_Transfers_**|**_Balance_**<br>**_carried_**<br>**_forward_**|
|---|---|---|---|---|---|
||**_01-Oct-18_**||||**_31-Aug-_**<br>**_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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