Annual Report and Financial Statement
12 TrtofLtks to 31st A-sst 2023
Dondelion
Time
Charlty Numbar1156615 Company HUmr 4959632
Annual Report and Financial Statements 2023
## **Contents:**
- Reference and Administrative Details – _Page 3_
- Trustees Report – _Page 4_
- Independent Examiners Report – _Page 25_
- Statement of Financial Activities – _Page 26_
- Balance Sheet – _Page 27_
- Statement of Cash Flows– _Page 28_
- Notes to the Financial Statements– _Page 29_
- Our Supporters – Page 42
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Annual Report and Financial Statements 2023
## **Reference and Administrative Details**
|**Trustees**|Dr Caroline Jessel – Chair|
|---|---|
||Sir Paul Carter|
||Ms Philippa Daughtrey(appointed 7/02/2023)|
||Dr Lesley Hanney|
||Ms Bethan Morgan(appointed 7/02/2023)|
||Mr Simon Norman|
||Mr Richard Parkin**(**resigned 7/02/2023**)**|
||Mrs Helen Stevens|
||Mr Karthikeyan Vijayakumar|
||Mrs Gillian Wilford|
|**Company Secretary**|Jane Angell‐Payne BSc ACA DChA|
|**Patrons**|**Sir Michael Morpurgo**|
||Children’s Laureate and Author|
||**Isabel Hardman**|
||Journalist, Author and Presenter|
|**Company Registered Number**|4959632|
|**Registration Date**|11 November 2003|
|**Registered Charity Number**|1136613|
|**Registered Office**|Dandelion Time|
||Elmscroft Cottage|
||Charlton Lane|
||West Farleigh|
||Maidstone|
||Kent|
||ME15 0NY|
|**Independent Examiner**|Amy Healey FCA CTA DChA|
||Lindeyer Francis Ferguson Limited|
||Chartered Accountants|
||Statutory Auditors|
||North House|
||198 High Street|
||Tonbridge|
||Kent TN9 1BE|
|**Bankers**|HSBC|
||1‐5 Week Street|
||Maidstone|
||ME14 1QW|
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Annual Report and Financial Statements 2023
## **Decision Making Risk and Control**
Dandelion Time Board is responsible for Strategy, Risk Management and Financial and Ethical Probity. Implementation of strategy and day to day operations are delegated to the CEO and the heads of each department who together constitute the Senior Management Team (SMT). The SMT attend every Board meeting. The Scheme of Delegation sets out responsibilities and authority limits.
The Board approves the Policy Framework and every policy prior to its implementation and the Risk Register is an agenda item at every meeting of the Board. Communications with the Independent Examiners LFF is initially through the Finance and Risk Committee who represent and make recommendations to the Board. The charity is registered with the Funding Regulator.
The Board has constituted Sub‐Committees which have clear terms of reference and whose membership must include at least two Trustees and a member of the SMT. Sub‐committee recommendations are taken to the full Board. During the year these sub‐committees were:
**Remuneration Committee** (Chair Gillian Wilford) – to consider staff pay and rewards
**Strategic Premises Committee** (Chair Paul Carter) – to oversee significant premises developments
**Finance and Risk Committee** (Chair Gillian Wilford) – to scrutinise finances and risk management and to develop governance frameworks
**Development Committee** (Chair Simon Norman) ‐ to oversee the development and implementation of strategy.
## **Board Effectiveness**
Implementing actions from last year’s Board effectiveness review, Dandelion Time has recruited two new Trustees to enhance the breadth of skills on the Board.
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## **Equality Diversity and Inclusion**
Dandelion Time has developed an action plan to help ensure that equality, diversity, and inclusion is integral to culture and processes both internally and externally. The plan is implemented through staff training, external communications such as the website, and through all processes such as recruitment, referrals, staff and volunteer management and fundraising. The Board includes a Trustee with lived experience from attending Dandelion Time which helps the charity scrutinise its performance through the eyes of the beneficiary and ensures accountability to the community and wider society. Both the Board and staff team members have a diverse range of life experiences.
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Annual Report and Financial Statements 2023
Dandelion Time positively impacts the lives of traumatised and neurodiverse children in Kent. Our therapeutic approach is family based, embedded in nature with a range of activities that engage head, heart, and hands. Therapeutic programmes have consistently achieved positive outcomes for highly disengaged children with complex histories involving abuse, neglect, and trauma.
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Demand for our programmes continues to increase and new staff have been recruited and trained to support more children and families across our three sites. Dandelion Time has responded to the needs of families with new ways of working by introducing multi‐family groups with similar needs and Saturday sessions.
In implementing the strategic plan, the Trustees expect the charity to adopt strong **Environmental, Social and Governance procedures (ESG)** and intend to align performance to globally and nationally accepted best practice and goals in these areas. This report explains social impact, our sustainability, our governance and our financial performance.
**Our Activities and our Social Impact**
Dandelion Time demonstrates social impact through our work with children and families, our people, both staff and volunteers and our relationships with our communities. Our key strategic aims are to make a lasting positive impact on the lives of vulnerable children and families and become a sustainable resource for local communities into the foreseeable future.
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Annual Report and Financial Statements 2023
## **The Children and Families We Support**
Dandelion Time supports children, young people and families affected by challenging life circumstances. Many children have been traumatised by abuse, domestic violence, or neglect. Some have fallen out of education or are in foster care.
_% based on number of children with referral need 2023:_
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Children referred to Dandelion Time have often experienced multiple adverse childhood experiences (ACEs). ACEs are potentially traumatic events that can occur in childhood (0‐17 years). These may include experiencing violence, abuse, or neglect, witnessing violence and abuse in the home or community and having a family member attempt or die by suicide.
ACEs are linked to chronic health problems, mental illness, and substance use problems in adolescence and adulthood. ACEs can also negatively impact education, job opportunities, and earning potential. A UK study reported that less than 10% of adults have four or more ACEs. At Dandelion Time over half of children who attend have 4 or more ACEs with many having between 6 and 11 ACEs. Improving outcomes for these children has a significant impact on their adult lives.
## **Referrals**
Referrals are made by professionals from statutory and Voluntary & Community Sector (VCS) agencies for children in need of specialist support with their emotional and behavioural difficulties. Demand continues to grow, and referrals have increased by over 20% in the year to **206 children and families with multiple and complex needs.** Over 60 children are
awaiting placement on the programme at the year‐end due to this high demand.
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Annual Report and Financial Statements 2023
## **The Programme**
Over the last year, 162 Children aged 6‐14 and their carers have attended Dandelion Time’s therapeutic programmes, an increase of 16% over last year.
Number of children attending Dandelion Time by centre in 2022‐23
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From our Mid, East, and North Kent centres, we have supported each referred child and their carer/s in weekly sessions for up to 12 weeks. Individually and in small multi‐family groups they have cared for the farm’s animals and gardens, taken part in pottery, woodwork, cooking, and a wide range of creative crafts activities.
## **Post‐Pandemic**
Many children and families continue to be impacted by the actions taken to manage the pandemic. Some children have been unable to successfully navigate a return to school. The high percentage of persistent absentees in schools is another driver of demand for our programmes and we have helped many young people and carers overcome their social isolation and engage more fully in their communities. Safeguarding concerns raised by Dandelion Time with Social Services remain much higher than pre‐pandemic.
## **Impact of Programmes**
The programme has had a positive impact on the children and families attending and brought significant benefits to children with serious emotional and behavioural difficulties. Evaluation in the period has shown the programme has brought positive changes to children’s psychological wellbeing, self‐esteem, confidence, and resilience. Most children have re‐entered or engaged better with school, become less isolated and have reduced anxiety, fear, and improved emotional regulation.
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 monitor and score a range of general outcomes for each child, through professional assessment/observations and feedback from carers. The programme has continued to bring about positive changes in children’s wellbeing.
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Annual Report and Financial Statements 2023
- _% based on number of children with improvements in each outcome 2022‐2023:_
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## **Our People**
At the end of the period, 23 staff were employed, a mixture of full and part‐time equating to 17.5 full time equivalents. A further 3 roles were filled at the beginning of September 2023. Staff are organised in departmental teams and because of the size of the charity many staff undertake activities in more than one department.
Alongside the staff team, Dandelion Time has benefited from the support of regular volunteers to deliver its work with children and families, care for the farm and animals, and support the fundraising and administration of the charity.
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Annual Report and Financial Statements 2023
At the end of the year, 76 volunteers were engaged in regular volunteering. The children and families referred to Dandelion Time benefit significantly from the support of volunteers, without whom we could not deliver a cost‐effective and life‐changing service to so many.
Staff and volunteers benefit from ongoing development and support, attending regular ‘team’ days incorporating essential training (including safeguarding, diversity, health & safety), together with experiential crafts, therapeutic session engagement skills, and team building.
Our Volunteer Co‐ordinator provides ongoing support for the volunteer team, with regular events and social activities provided to bring volunteers together and promote a sense of belonging and appreciation of their contribution to our work.
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We promote and strive to achieve a happy and healthy work‐life balance for all our staff. Where practicable we offer flexible working arrangements to allow staff to work in a way that suits their individual lifestyles, for example, through hybrid working or condensed hours.
We encourage staff to fully understand and experience all aspects of Dandelion Time by joining other teams within the organisation from time to time. During the year, four operational staff joined a ten‐week programme of therapeutic sessions as support staff. The full staff team meets quarterly to share information, cross fertilise ideas, undertake toolbox training and learn new crafts together.
Staff are kept up to date through regular communications using different media and offered the opportunity to contribute to the development of the charity.
## **Our Community**
Dandelion Time recognises the importance of the communities in which we operate and strives to build meaningful partnership with these communities.
## **Bringing Communities to Dandelion Time**
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- _**Charities**_ : We continue to grow close connections to a range of charities to share learning and support our families including mental health, substance misuse, domestic abuse, education music and mediation services. A partnership with FareShare supports our families by providing food donations.
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- _**Baby bump**_ : We were delighted to welcome back foster carers and their babies from KCC in the summer to use our site when we were operating a reduced therapeutic programme.
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Annual Report and Financial Statements 2023
- _**Events**_ – The year we were able to increase the number of events we have held, generating income, and raising the profile of the charity whilst enabling families who have been supported Dandelion Time to return. Events included a Foraging Course, Wreath Making and May Fayre. The May Fayre was attended by over 1,000 people and raised more than £11,000. We endeavoured to offer a flavour of Dandelion Time with lots of nature‐based crafts and animal tours offered free of charge. All families who had attended Dandelion Time were offered free entry. Additionally, there was a small celebration attended by the Mayor of Maidstone to mark the opening of a refurbished meeting room ‘Daisy Den’, an Afternoon Tea for our corporate partners and a summer celebration for those who had participated in the Seedling Challenge. We opened our West Farleigh site to the Hazlitt Theatre in August who put on an open‐air performance of Treasure Island. We will continue to grow this area of fundraising with an increased number of events planned for the next year.
## **Communities Supporting Us**
Throughout the year we have been supported by a newly formed team of ambassadors who have attended events on behalf of the charity enabling the charity to increase it’s focus on this area. We are fortunate to have the continued support of many community organisations including churches, schools and community groups who not only raise funds for the charity but also provide volunteers at our events. Thanks should go to the Captain of Kings Hill Golf Club who has raised funds over his two‐ years as Captain.
We are grateful to have been nominated and supported by Tesco, Waitrose and the Co‐Op Local Community Fund enabling us to raise more than £11,000. Generous donations were also made to support our volunteer celebrations and our fundraising events.
Dandelion Time have seen a continued interest in our challenge events, popular with both individuals and corporate teams. Our supporters have taken on a range of challenges for Dandelion Time over the last year including climbing the Three Peaks, running Royal Parks, Brighton, and London Marathons, participating in Dragon Boat Races, Sky Dives and Tough Mudders.
We were delighted to have been selected by the Mayor of Maidstone as one of his chosen charities, raising funds for Dandelion Time. Fortuitously, the new Mayor of Maidstone has also chosen to support Dandelion Time. Both are real advocates of the work Dandelion Time does, and we are grateful that they have not only raised funds but chosen to support our events too. Helen Grant MP continues to offer her support to Dandelion Time.
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Annual Report and Financial Statements 2023
## **Dandelion Time in the Community**
We have worked with: The Community Payback volunteer scheme; Village in Bloom; Evergreen group (older people visits/assistance); and a local quilting group who provide handstitched quilts for each child. Schools have provided music teachers and volunteers. We have made our premises available for use by the Parish Council, for visiting groups social events and celebrations.
## **Dandelion Time Communicating with our Communities**
- _**Open Mornings:**_ In the year we held 6 Open Mornings at our Maidstone Hub, and for the first time held two at our North Kent site. These sessions led by our CEO were attended by potential referrers, parents, people looking for volunteering opportunities and potential supporters.
- _**Media Coverage** :_ Dandelion Time has continued to feature regularly on BBC Radio Kent, and in addition has appeared on ITV Meridian News, KMTV, parish magazines and online regional news sites.
- _**Awards**_ : Awarded ‘Outstanding Charity’ in Wards Estate Agent’s Children’s Charity of the Year and Wilder Kent Silver Award from Kent Wildlife Organisation.
- **Social Media:** We have seen our social media following grow throughout the year, particularly on LinkedIn where we continue to interact with existing and potential corporate partners.
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Annual Report and Financial Statements 2023
## _**Social Impact ‐ Our Plans for the Future**_
Last year we said over 1-2 years we would:
- Increase number of children attending current sites especially at North Kent and Ashford – achieving an increase of 16%
- Commission an external evaluation of our child and family work – tenders received
- Further improve therapeutic programme to deliver the best outcomes – introduced new ways of working – new programmes instated to meet specific needs for families
- Develop and deliver training modules
- Increase our presence in North Kent and Ashford areas, getting Dandelion Time better known and valued in these communities
- Host May Fayre and other events that open the site to past families and the community with over 1,000 people attending our May Fayre
- Develop replication models
- Staff survey and action on improving engagement and increasing wellbeing
## And in 3-5 years we will:
- Open additional sites in the South‐East
- Finalise a full package of training modules and handbook to encapsulate Dandelion Time methodology
- Partner with other organisations to facilitate the delivery of training and family work regionally
- increase dissemination of the Dandelion Time approach to professionals nationally
- Increase use of the site by other agencies working with families and children
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Annual Report and Financial Statements 2023
## **Our Commitment to Sustainability & the Environment**
## **Sustainability**
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_Dandelion Time supports the Sustainable Development Goals ‐ Sourc_ e: _https://sdgs.un.org/goals_
Dandelion Time activities contribute many of the UN goals;
- **1. No Poverty:** Many of the children we support experience poverty. We support the family to address this and the child to positively engage with education to improve their life chances.
- **2. Zero Hunger:** Where families do not have enough to eat or are eating food with poor nutritional content, we support them through our communal eating and harvesting to learn how to make the most of a tight budget. Supermarkets work with us to use up fresh produce that are near their sell by date and can help families in need too.
- **3. Good Health and Wellbeing:** The core of our service is to support both physical and mental health and ensure the family has the tools to maintain good health and understand how to ensure wellbeing even when facing strong challenges.
- **4. Quality Education:** Activities at Dandelion Time are often educational as well as therapeutic and rekindle inquisitiveness and love of learning in many children. Recovery from trauma and providing skills to address challenging situations enables a child to engage positively with education.
- **10. Reduced Inequalities:** We work to reduce inequalities through an increased understanding of personal and social identity usefully set out as the social graces : GGRRAAACCCEEESSS : Gender, Geography, Race, Religion, Age, Ability, Appearance, Culture, Class, Caste, Education, Employment, Ethnicity, Spirituality, Sexuality, Sexual orientation.
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Annual Report and Financial Statements 2023
- **12. Responsible Production and Consumption:** We produce food and look after animals on site modelling nurturing, responsible behaviours in everything we do. We try to avoid waste, use circular economy principles where possible and avoid all toxic products on the land.
- **13. Climate Action:** Dandelion Time is working to ensure a minimal carbon footprint in all activities, while also educating staff, volunteers and services users by reconnecting with the natural world and understanding its value.
- **15. Life on Land:** We manage our land for nature recovery and support a widening range of biodiversity. Our activities inspire families, staff and volunteers to care for all life on land and understand its importance to our health and wellbeing.
- **17. Partnerships for the Goals** : Dandelion Time works in partnership with families who use the service to create hope and opportunity potential in their lives. Other active partnerships include our local communities, local authorities, the NHS, schools, social services, funding bodies, corporations, and other charities with a similar ethos.
## **Environment**
Sustainable care for the environment is at the core of the Dandelion Time procedures on transport, land and buildings management, child‐centered activities, food production and consumption and waste management. The charity seeks to minimise any adverse environmental impact. The charity does recognise limitations in also meeting some legislative requirements, for example in using utilities such as power, water, and waste disposal.
Significantly, in recognition of its environmental efforts, Dandelion Time was awarded The Kent Wildlife Trust’s Wilder Kent Silver Award in July.
In particular this year Dandelion Time has;
- Minimised the generation of waste through re‐use and effective recycling including the sale of donated second hand goods, the use of donated second hand equipment and repairing rather than replacing
- Minimised travel footprint by encouraging working from home, walking, cycling, use of energy efficient and electric vehicles. Non‐front‐line staff now work on average 60% of their time from home and during the year we installed two electric vehicle charging points at our center.
- Managing land on sustainable principles, creating wildlife habitats and diverse woodland. Soil health has been improved through extensive composting of organic waste.
- Minimised use of chemical‐based cleaning products
- Encouraged children and families to better understand our relationship with nature.
- Trained staff and volunteers to develop and implement environmentally responsible approaches.
- Completed a desktop energy review and are exploring the possibility of installing a domestic solar in conjunction with Hainsford Renewable Energy.
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Annual Report and Financial Statements 2023
## _**Sustainability and Environment ‐ Our Plans for the Future**_
## Last year we said over 1-2 years we would:
- Undertake a desktop energy review at our Maidstone Centre
- Implement a low carbon emission and efficient energy solution for our Maidstone Centre, reducing reliance on fossil fuels
- Installation of electric vehicle recharging points
- Move towards ‘no dig’ garden management
- No pesticide use or use of natural pesticides by exception
- Tree planting and woodland ground cover to improve wildlife habitat
- Achieve planning permission for strawbale round room
## And in 3-5 years we will:
- Develop and implement a plan to minimise travel for beneficiaries to branches
- Recruit staff and volunteers locally for satellite sites to minimise travel
- Promote and demonstrate affordable healthy food choices and diets through all areas of our work
- Expand work and training opportunities for volunteers in all areas of our activities
- Building of strawbale roundhouse using natural materials
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Annual Report and Financial Statements 2023
## **Our Governance**
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Source: Charity Governance Code Steering Group
Source: Charity Governance Code for smaller charities
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Dandelion Time is committed to the Charity Governance Code developed by the Charities Code Steering Group which complements the guidance and legislation provided by the Charity Commission and Statute. The code recognises that good governance is fundamental to a charity’s success and provides guidelines and rationales.
## **Organisational Purpose**
Last year the Trustees and staff have worked together to refresh the Vision, Purpose and the Values of the organisation adopting an inclusive approach to ensure they are owned by everyone. This year the charity has been developing the strategy to take the charity to 2029. Two employees from the therapeutic team and finance team developed and evaluated strategic options and were mentored by Stephen Elsden the CEO of Compaid via Charity Mentors Kent & Medway.
## **Leadership & Integrity**
At quarterly Board meetings Trustees are updated about the activities of the charity, consider, and develop strategy and review and agree the many policies which govern the charity. During some Trustees and the Senior management Team have received training on Ethical approaches and have developed an Ethics Policy to help the organisation consider ethics in all internal and external relationships. Incidents are reported to the board and lessons learnt implemented. There have been 13 incidents reported this year and none are considered a Serious Incident.
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Annual Report and Financial Statements 2023
## **Trustees Report**
The Trustees (who are also the directors of the company for the purposes of company law) present their report together with the unaudited financial statements for the year ended 31 August 2023. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and in accordance with the governing document, current statutory requirements and the provisions of "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019) ‐ (Charities SORP).
Since the charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.
The reference and administrative details on page 3 form part of this report.
## **Background**
Based in Kent, Dandelion Time provides nature‐based therapeutic programmes for children with serious emotional and behavioural difficulties and their families. Our purpose is to help children to overcome trauma and associated emotional issues, develop in confidence and self‐esteem, have stronger relationships with those who care for them, and be better equipped to engage well with school, at home and in the community.
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The Trustees have been developing a Strategic Plan for the charity from 2024 to 2029, that will build on the growth achieved in previous years. In addition to an expansion in our programme delivery across the county, we will communicate and promote the Dandelion Time therapeutic approach to working with traumatised children and families to a national audience, aiming to generate interest in the approach across the country. This will include steps to:
- Increase the number of children and families attending Dandelion Time
- Significantly increase dissemination of the Dandelion Time approach to professionals nationally
- Increase geographical reach and achieve efficiencies through partnerships with other organisations
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Annual Report and Financial Statements 2023
## **Openness and Accountability**
Our website and the publicly available Annual Report and Accounts are very open about what the charity does, how the charity operates and our plans the future. The Complaints Policy and Privacy Policy are published on the website. There have been no complaints this year.
## _**Governance ‐ Our Plans for the Future**_
## How we are doing on the two-year plan shared last year :
- Recruit additional Trustees with lived experience and with expansion implementation experience
- Use the National Risk register to consider the impact of any risk and challenges that might
- cause UK wide disruption
- The Development Committee fully operational
- Update Safeguarding Adults Policy and Equality and Diversity Policy
- Implement a new training matrix for Trustees
- Widen employee responsibility in the development of strategic options
- Develop organisational succession plan
## And in 3-5 years we will:
- Create new Strategic Plan
- Repeat Board Effectiveness review
- Recruitment of Trustee with Statutory Agency commissioning experience
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Annual Report and Financial Statements 2023
## **Financial Sustainability and Financial Review**
## **Income Generation**
Income is generated from a diverse range of sources.
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## **Donations, Events and Retail ‐ Giving**
Total donations including gift aid were £238,974 (2022: £272,575) with biggest decreases in individual donations, this is consistent with findings in other charities as individuals adjust their finances to cope with the cost‐of‐living crisis.
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Annual Report and Financial Statements 2023
Most of the donations were unrestricted funds and helpfully the small number of restrictions were to our family programmes and essential site development activities.
The Big Give Christmas Challenge raised over £48,000 (including Gift Aid and offline donations) our highest total yet.
Throughout the year, Dandelion Time’s corporate partners have continued to play a vital role, supporting the charity in multiple ways. This includes selecting us as charity of the year, participating in Dandelion Time’s inaugural Seedling Challenge, encouraging employee fundraising, taking on challenge events, sponsoring our May Fayre, displaying our collection pots, and volunteering on site. We hosted 21 corporate team days attended by employees from 16 different organisations. We are especially grateful to Fidelity International who have supported Dandelion Time for almost 6 years and Enterprise for their continued support. A full list of our generous corporate partners is given at the end of this report.
In addition, we are thankful to Steadline for completing works at our Maidstone Hub, creating a tarmac parking area, and providing essential disabled access free of charge and to Openreach for installing top speed fibre broadband, benefiting all aspects of our work.
## **Grants**
Grants from Trusts & Foundations contribute just under half our income and provide a firm foundation from which other fundraising can build. Dandelion Time is equally grateful to both Trusts that have offered us multi‐year grants or have supported us several times, and Trusts that have discovered our work with families this year. We have delivered on all the grants we have received and keep our supporters informed with clear reports detailing the outcome of the grant.
We are grateful for support from National Lottery Community Fund, BBC Children in Need, Raise Your Hands, Kent Community Foundation and Help for Children who raise money from the public and corporate organisations. A full list of our supporters is given at the end of this report.
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Annual Report and Financial Statements 2023
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There were few capital grants totalling £4,704 (2022: £42,000) this year as most of the site development is complete. We were particularly pleased in the increase of operating grants to £387,163 from the £318,574 received last year after a small decline last year. Most of the restricted grants were for family programmes and we were also pleased to receive grants to help develop a new website and for external support for an Income Generation Strategy to be completed next year. We are aware that the lead time on grants from Trusts and Foundations is rarely less than three months and quite frequently 6‐9 months and we had many applications under consideration at the year end to support the charity next year.
## **Statutory Agency and Placement**
Statutory Agency and placement income was received in the form of grants and contracts and totalled £184,051 compared to £158,320 in 2022. This growth was mostly due to increased grants from The Kent Police and Crime Commissioner and the Ministry of Justice, to support victims of domestic abuse, and contract income from Virtual Schools Kent to support children in foster care. We are also indebted by continuing support from schools who fund children and families to attend our programmes.
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Annual Report and Financial Statements 2023
## **Expenditure**
Total expenditure has increased again this year to £778,237 (2022: £716,135) largely driven by recruitment to reach our planned complement of staff, particularly in programme delivery and due to inflationary pressures. Staff costs are 76% of our total costs and these rose by £67,683 more than the difference between the two years total expenditure. This increase was a mixture of recruitments and a Trustee proposed, across the board pay rise of 6%. Whilst this was below inflation for the period it was in line with pay offers across the public and VCSE sector and Trustees recognised that the staff are not well paid and the impact of inflation was impacting disproportionately on their cost of living. Most other costs were closely managed and property costs declined as the new site became established.
Fundraising costs including support cost recovery declined slightly to £164,079 (2022: £167,993) this year. The return on investment of 2.25 times for giving and 8.6 times for grants and statutory contract, both including support costs compares well for charities.
The cost of delivering the family programmes at £591,249 (2022: £519,135) has increased again due almost totally to an increase in staff costs and this is to be expected when the number of families supported increased by 16%.
Support costs are completely stable at £175,406 (2022 £175,086). This is due to careful budget controls, reusing preloved equipment and using staff across programme delivery areas where appropriate.
To manage future costs department leads have been given more responsibility for their expenditure budgets.
## **Fixed Assets**
The Dandelion Time centre at West Farleigh is rented on a 30‐year, from 1 April 2020, lease by Rookery Estates. The lease is restricted to use by the charity and is not transferable and is not capitalised as a fixed asset. The other sites are rented on a short‐term basis.
The Fixed Assets mostly comprise capitalised renovation work to the West Farleigh site, these have no market value but will provide therapeutic, training and operational space for the charity over the period of the lease.
## **Reserves**
Total reserves at the year‐end were £1,242,049 (2022: £1,181,930) these comprised a mix of unrestricted, designated and restricted funds. The Trustees are satisfied that the level of reserves is currently sufficient to ensure continuation of programmes, provide therapeutic space and enable some investment in the Dandelion Time expansion strategy.
The General Fund stands at £442,495 (2022: £391,061) at the year end. The small increase is welcomes as we expect our costs to increase next year. The operational budget for the year to 31 August 2024 is £986,506 and this unrestricted fund is equal to 5.4 months of this budgeted expenditure. In 2022 it was 5.5 months so unrestricted reserves have been maintained however this is slightly below the unrestricted reserves policy of 6 months set by the Trustees to ensure completion of work with all
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22
Annual Report and Financial Statements 2023
attending families and children. Nevertheless, taken together with restricted funds for children and family work the Trustees are satisfied with the level of unrestricted reserves this year.
Restricted funds at the year‐end were £176,042 (2022: £140,483). Of these £34,150 is restricted to site development and strategic planning activities that will be implemented in the next 12 months. The remainder is restricted to delivering specific elements of our family programmes directly or through recruitment of caseworkers.
Designated funds comprise a further £36,041 towards site related expenditure, the Trustees consider this necessary to make the site more environmentally friendly and sustainably cost effective, there will also be investment in branch sites.
The designated fund for Expansion Strategy of £100,000 is unused in the year as Dandelion Time has focussed on delivering programme work to as many children and families as possible. Implementation of the expansion strategy has been stepped up from September 2023 and partnerships with other organisations and with schools are being explored, these pilots will require investment and we expect to begin to use the Expansion fund to enable this.
The final designated fund is a fixed asset fund of £486,971 (2022: £495,281) which mirrors the fixed assets on the balance sheet and is not expendable.
## _**Financial ‐ Our Plans for the future**_
## Last year we said over 1-2 years we would:
- Implement our Income Generation Strategy
- Increase income generation resources, recruiting Director of Fundraising and Bid Writer
- Develop further income generating partnerships with our Corporate Supporters
- Increase Statutory Agency funding through commissioning‐ we were delighted to secure an SLA with Virtual Schools Kent for both this year and next year
- Make reserves work harder by investments that meet our ESG values at appropriate risk levels
- Improved budgetary control
- Develop volunteer force in all aspects of the charities work – volunteer numbers have increased by 38%
- Development of Financial Strategy to ensure continuing financial sustainability and to maintain reserve policy in an expanding organisation
## And in 3-5 years we will:
- Achieve multiyear commissioned contracts at different branches
- Create sustainable development through partnerships with other organisations working with children
- Sustainable revenue stream from training
- Step Change in Event and Corporate Sponsorship
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23
Annual Report and Financial Statements 2023
## **Statement of Trustees’ Responsibilities**
The trustees, who are also the directors of the company for the purposes of company law, are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare accounts for each financial year. Under that law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure account, of the charity for that period.
In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles of the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK accounting standards have been followed, subject to any
- material departures disclosed and explained in the financial statements; and
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity 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 provisions applicable to small companies subject to the small companies’ regime in Part 15 of the Companies Act 2006.
Approved by the Board of Trustees on **30 January 2024** and signed on its behalf by:
Caroline Jessel
**Chair**
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24
## **Independent examiner’s report to the trustees of Dandelion Time (“the charitable company”)**
I report on the charity trustees on my examination of the accounts of the charitable company for the year ended 31 August 2023.
## **Responsibilities and basis of report**
As the charity’s trustees (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 charitable 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 the _Charities Act_ 2011, s. 145 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under s. 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in s. 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am 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 charitable 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.
## **Amy Healey FCA CTA DChA**
Date: 30 January 2024
## **Lindeyer Francis Ferguson Limited**
North House, 198 High Street, Tonbridge, Kent TN9 1BE
25
## **DANDELION TIME**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
|**_2023_**
**Note**
**_£_**
**Income from:**
Donations and legacies
**3**
279,458
Charitable activities
**4**
78,053
Other trading activities
**5**
16,518
Investments
6,946
Total
380,975
**Expenditure on:**
Raising funds
**6**
163,767
Charitable activities
**7**
173,052
Other costs
**8**
14,646
Total
351,465
**Net income**
**9**
29,510
Transfers between funds
22,424
**Net movement in funds**
51,934
**Reconciliation of funds:**
Total funds brought forward
391,061
Total funds carried forward
**13**
442,995
**_Unrestricted_**
**_funds_**|**_2023_**
**_£_**
-
-
-
-
-
-
4,950
-
4,950
( 4,950)
( 22,424)
( 27,374)
650,386
623,012
**_Designated_**
**_funds_**|**_2023_**
**_Restricted_**
**_funds_**
**_£_**
351,383
105,998
-
-
457,381
312
413,247
8,263
421,822
35,559
-
35,559
140,483
176,042|**_2023_**
**_Total_**
**_funds_**
**_£_**
630,841
184,051
16,518
6,946
838,356
164,079
591,249
22,909
778,237
60,119
-
60,119
1,181,930
1,242,049|**_2022_**
**_Total_**
**_funds_**
**_£_**
633,156
158,320
21,290
1,900|
|---|---|---|---|---|
|||||814,666|
|||||167,993
519,135
29,007|
|||||716,135|
||||||
|||||98,531|
|||||-|
|||||98,531|
|||||1,083,399|
|||||1,181,930|
26
## **DANDELION TIME**
## **BALANCE SHEET** _**AS AT 31 AUGUST 2023**_
|**Note**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Trade debtors
Accrued income
Cash at bank and in hand
**Creditors:**amounts falling due
within one year
**12**
Net current assets
**Total net assets**
**The funds of the charity:**
Unrestricted funds
Designated funds
Restricted funds
**13**|**_2023_**
**_£_**
-
15,921
888,533
904,454
( 149,376)|**_2023_**
**_£_**
486,971
486,971
755,078
1,242,049
442,995
623,012
176,042
1,242,049|**_2022_**
**_£_**
634
-
938,498
939,132
( 252,483)|**_2022_**
**_£_**
495,281|
|---|---|---|---|---|
|||||495,281
686,649|
|||||1,181,930|
|||||391,061
650,386
140,483|
|||||1,181,930|
For the financial year ended 31 December 2021 the charitable company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies.
## Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; and
- The trustees, who are also the directors of the charitable company for the purposes of company law, acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the financial statements.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies. The financial statements were approved by the Board of Trustees on 30 January 2024 and were signed on its behalf by:
**CAROLINE JESSEL Chair**
**Company number: 4959632**
27
## **DANDELION TIME**
## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
|**Note**
**Cash flows from operating activities:**
Net cash (used in) / provided by operating activities
**A**
**Cash flows from investing activities:**
Interest received
Purchase of tangible fixed assets
Net cash used in investing activities
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
**A. Reconciliation of net income to net cash flow from operating activities**
Net income for the year
Interest received
Depreciation
(Increase) in debtors
(Decrease) in creditors
Net cash (used in) / provided by operating activities|**_2023_**
**_£_**
( 40,352)
6,946
( 16,559)
( 9,613)
( 49,965)
938,498
888,533
60,119
( 6,946)
24,869
( 15,287)
( 103,107)
( 40,352)|**_2022_**
**_£_**
100,018
1,900
( 42,704)|
|---|---|---|
|||( 40,804)
59,214
879,284|
|||938,498|
|||98,531
( 1,900)
21,286
( 634)
( 17,265)|
|||100,018|
28
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **DANDELION TIME**
## **1 ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements 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 (FRS 102)" (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Dandelion Time 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.
The financial statements are presented in pounds sterling and rounded to the nearest pound.
## **Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Income**
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably.
For donations this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds. Where grants are received in response to a proposal including a budgeted timescale, such that the timescale for the expenditure is implicit in the grant agreement, the income is recognised in accordance with that timescale.
Income from fundraising events is recognised when the event takes place.
29
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **DANDELION TIME**
## **1 ACCOUNTING POLICIES continued**
## **Income continued**
Contractual income and performance related grants are shown in income from charitable activities, and are recognised in the period in which the goods and services are provided or to the extent that performance related outputs have been achieved, as appropriate.
Gifts in kind for sale are recognised income when sold at the selling price.
Other gifts in kind such as good or services for use by the charity are recognised when received only where their value can be reliably estimated and the value is greater than £1,000. In practice, due to the uncertainty of this valuation most gifts in kind are noted in the annual report rather than the financial statements.
Investment income is recognised when receivable.
## **Expenditure**
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably.
Direct costs are allocated to the activity in 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.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Designated funds are unrestricted funds which the Trustees have designated to be used for a particular purpose.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
30
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **DANDELION TIME**
## **1 ACCOUNTING POLICIES continued**
## **Tangible fixed assets and depreciation**
Tangible assets are stated at cost less depreciation. Assets are depreciated over their anticipated useful life. For non transferable property or property renovation depreciation is based upon the length of time the charity anticipates they will have use of the asset, usually associated with the length of a long lease.
Assets costing less than £2,000 are not capitalised but are recognised as expenditure in the Statement of Financial Activities in the year incurred.
## **Financial instruments**
The charity only has financial instruments of a kind that qualify as basic financial instruments. Short term basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **Employee benefits**
The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period to which the entitlement relates.
Payments to defined contribution pension schemes are charged as an expense as they fall due.
## **2 STATUS**
Dandelion Time is a charitable company limited by guarantee incorporated in England and Wales. The members of the charity are the Trustees. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office and its place of business is Elmscroft Cottage, Charlton Lane, West Farleigh, Kent ME15 0NY.
31
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **3 INCOME FROM DONATIONS AND LEGACIES**
|**INCOME FROM DONATIONS AND LEGACIES**|||
|---|---|---|
|Donations from individuals
Donations from community groups
Donations from corporate bodies
Donated goods
In memoriam donations
Grants from trusts and foundations
Gift aid recovery|**_2023_**
**_£_**
121,945
23,970
67,738
-
6,839
391,867
18,482
630,841|**_2022_**
**_£_**
152,151
29,452
72,360
-
2,305
360,581
16,307|
|||633,156|
In the current period restricted income was £451,682 of which £1,396 related to the capital campaign. In the preceding period, income of £344,430 was restricted.
## **4 INCOME FROM CHARITABLE ACTIVITIES**
|**_2023_**
**_£_**
Statutory agency grants
105,999
Statutory agency contracts
55,181
Private placements
10,667
Training
-
171,847
**_Families_**
**_Programmes_**|**_2023_**
**_Training_**
**_£_**
-
-
-
12,204
12,204|**_2023_**
**_Total_**
**_£_**
105,999
55,181
10,667
12,204
184,051|**_2022_**
**_Total_**
**_£_**
112,620
39,700
6,000
-|
|---|---|---|---|
||||158,320|
32
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **5 INCOME FROM OTHER TRADING ACTIVITIES**
|**INCOME FROM OTHER TRADING ACTIVITIES**|||
|---|---|---|
|Shop sales
Fundraising events
Sale of produce and space
**EXPENDITURE ON RAISING FUNDS**
Staff costs
Fundraising costs
Support costs allocated|**_2023_**
**_£_**
-
14,709
1,809
16,518
**_2023_**
**_£_**
111,714
8,513
43,852
164,079|**_2022_**
**_£_**
16,817
467
4,006|
|||21,290|
|||**_2022_**
**_£_**
105,756
14,964
47,273|
|||167,993|
## **6 EXPENDITURE ON RAISING FUNDS**
33
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **7 EXPENDITURE ON CHARITABLE ACTIVITIES**
|**_2023_**
**_£_**
Staff costs
374,514
Direct costs
54,291
Depreciation
23,395
Support costs allocated
128,046
580,246
Support costs comprise:
Staff costs
Rent, utilities and property costs
Insurance
Communication and IT costs
Office costs
Depreciation
Governance costs:
Independent examiners fee
Legal and professional fees
**_Families_**
**_Programmes_**|**_2023_**
**_Training_**
**_£_**
6,026
1,469
-
3,508
11,003|**_2023_**
**_Total_**
**_£_**
380,540
55,760
23,395
131,554
591,249
82,922
12,600
8,097
46,786
11,725
1,474
2,820
8,982
175,406|**_2022_**
**_Total_**
**_£_**
325,839
44,773
20,711
127,812|
|---|---|---|---|
||||519,135|
||||78,974
17,520
7,156
46,267
21,132
575
2,760
701|
||||175,085|
In the preceding period, £396,668 of expenditure was paid from restricted funds.
## **8 OTHER COSTS**
|Staff costs
Direct costs|**_2023_**
**_£_**
14,646
8,263
22,909|**_2022_**
**_£_**
11,570
17,437|
|---|---|---|
|||29,007|
Staff and direct costs are in relation to the relocation and development costs.
34
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
|**9**
**NET INCOME**
Net income is stated after charging:
Independent examination fee
**10**
**STAFF COSTS**
Gross salaries
Employer's National Insurance contributions
Employer's pension contributions|**_2023_**
**_£_**
2,820
**_2023_**
**_£_**
528,998
34,469
26,355
589,822|**_2022_**
**_£_**
2,760|
|---|---|---|
|||**_2022_**
**_£_**
458,455
41,103
22,581|
|||522,139|
There were no employees with employment benefits (excluding employer pension contributions) of more than £60,000 in the current nor preceding period.
During the period, there were on average 23 staff on a head count basis (2022: 20).
35
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **11 TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|
|**Cost**
Brought forward at 1 September 2022
Additions
Carried forward at 31 August 2023
**Depreciation**
Brought forward at 1 September 2022
Charged for the year
Carried forward at 31 August 2023
**Net book value**
At 31 August 2023
At 31 August 2022|**_Buildings_**
**_£_**
507,935
14,114
522,049
20,711
23,395
44,106
477,943
487,224|**_£_**
8,632
2,445
11,077
575
1,474
2,049
9,028
8,057
**_Office_**
**_equipment_**|**_Total_**
**_£_**
516,567
16,559|
||||533,126|
||||21,286
24,869|
||||46,155|
||||486,971|
||||495,281|
36
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **12 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Accruals and deferred income
Tax and social security
Other creditors
The movement on deferred income is as follows:
Balance at 1 September 2022
Released to income
Received in the year and deferred
Balance at 31 August 2023|**_2023_**
**_£_**
134,840
9,911
4,625
149,376
**_2023_**
**_£_**
190,098
( 190,098)
94,985
94,985|**_2022_**
**_£_**
229,567
17,122
5,794|
|||252,483|
|||**_2022_**
**_£_**
135,778
( 135,778)
190,098|
|||190,098|
Deferred grant income relates to grants where the funder has specified that they are to be used in future periods, where the application included budgets showing use in a future period, or where there are performance-related conditions which have not yet been met. Deferred contract income relates to funds paid in advance of referrals being made to the programmes.
37
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **13 MOVEMENT ON FUNDS**
|**CURRENT YEAR**
**Restricted funds**
Strategic premises
Family programmes
BBC Children in Need
The National Lottery
Community Fund
Domestic Abuse programmes
Digital enhancement
Branches
Other restricted funds
**Unrestricted funds**
General fund
Designated funds:
Designated fixed assets
Strategic premises
Expansion strategy
Total funds|**_Brought_**
**_forward_**
**_£_**
46,149
29,597
-
-
32,154
5,039
16,438
11,106
140,483
391,061
495,281
55,105
100,000
1,041,447
1,181,930|**_Income_**
**_£_**
1,396
177,616
29,261
109,569
65,798
4,172
64,865
4,704
457,381
380,975
-
-
-
380,975
838,356|**_£_**
( 13,395)
( 182,710)
( 29,261)
( 98,593)
( 74,919)
( 4,026)
( 10,000)
( 8,918)
( 421,822)
( 351,465)
-
( 4,950)
-
( 356,415)
( 778,237)
**_Expenditure_**|**_Transfers_**
**_£_**
-
-
-
-
-
-
-
-
-
22,424
( 8,310)
( 14,114)
-
-
-|**_Carried_**
**_forward_**
**_£_**
34,150
24,503
-
10,976
23,033
5,185
71,303
6,892|
|---|---|---|---|---|---|
||||||176,042
442,995
486,971
36,041
100,000|
||||||1,066,007|
||||||1,242,049|
## **RESTRICTED FUNDS:**
## **Strategic Premises**
Income and expenditure restricted to the redevelopment at the Elmscroft cottage site.
## **Family Programmes**
For work with specific families.
## **BBC Children in Need**
Income and expenditure relating to this "Next Steps" grant to support family programmes.
38
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **DANDELION TIME**
## **13 MOVEMENT ON FUNDS continued**
## **The National Lottery Community Fund**
A three-year grant from the RC London and South East Region programme to support family programmes.
## **Domestic Abuse programmes**
For children impacted by domestic abuse.
## **Digital enhancement**
For the development of a new website, refreshed branding, new social media channels and additional payment and donation channels.
## **Branches**
Income restricted to the delivery of programmes at a specified branch and associated expenditure. Currently Ashford and North Kent.
## **DESIGNATED FUNDS:**
## **Fixed assets**
These will be utilised by depreciation over either the term remaining on the lease of Elmscroft Cottage (to 31 March 2050) or the expected life of the asset if shorter.
## **Strategic premises**
It is expected this fund will be used in the next financial year on the final elements of the property renovation. A proportion may be transferred to the Fixed Asset fund.
## **Expansion strategy**
This fund is designated to meet the costs associated with delivering the strategic plan, and will be expended over the next 4-5 years primarily on staff and site costs associated with opening new premises.
39
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **13 MOVEMENT ON FUNDS continued**
|**PRIOR YEAR**
**Restricted funds**
Strategic premises
Family programmes
BBC Children in Need
The National Lottery
Community Fund
Domestic Abuse programmes
Digital enhancement
Branches
Other restricted funds
**Unrestricted funds**
General fund
Designated funds:
Designated fixed assets
Strategic premises
Expansion strategy
Total funds|**_Brought_**
**_forward_**
**_£_**
26,697
37,815
19,332
-
7,498
458
16,438
1,803
110,041
329,080
473,863
70,415
100,000
973,358
1,083,399|**_Income_**
**_£_**
64,728
194,420
45,979
78,664
57,079
5,000
-
11,180
457,050
357,616
-
-
-
357,616
814,666|**_£_**
( 15,336)
( 202,638)
( 65,311)
( 78,664)
( 32,423)
( 419)
-
( 1,877)
( 396,668)
( 316,921)
-
( 2,546)
-
( 319,467)
( 716,135)
**_Expenditure_**|**_Transfers_**
**_£_**
( 29,940)
-
-
-
-
-
-
-
( 29,940)
21,286
21,418
( 12,764)
-
29,940
-|**_Carried_**
**_forward_**
**_£_**
46,149
29,597
-
-
32,154
5,039
16,438
11,106|
|---|---|---|---|---|---|
||||||140,483
391,061
495,281
55,105
100,000|
||||||1,041,447|
||||||1,181,930|
40
## **DANDELION TIME**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **14 ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**CURRENT YEAR**
**_£_**
Fixed assets
-
Net current assets
442,995
442,995
**PRIOR YEAR**
Fixed assets
-
Net current assets
391,061
391,061
**_Unrestricted_**
**_funds_**|**_£_**
486,971
136,041
623,012
495,281
155,105
650,386
**_Desginated_**
**_funds_**|**_Restricted_**
**_funds_**
**_£_**
-
176,042
176,042
-
140,483
140,483|**_Total funds_**
**_£_**
486,971
755,078|
|---|---|---|---|
||||1,242,049|
||||495,281
686,649|
||||1,181,930|
## **15 OPERATING LEASE COMMITMENTS**
The charity is committed to future minimum lease payments under non-cancellable operating leases as follows:
|follows:|||
|---|---|---|
||**_2023_**|**_2022_**|
||**_£_**|**_£_**|
|Due within one year|12,600|12,600|
## **16 RELATED PARTY TRANSACTIONS**
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 £12,600 (2022: £12,600), and there were no amounts outstanding at the year end (2022: £nil).
The key management personnel for the year ended 31 August 2023 are considered to be the Trustees and the Senior Management team. Total emoluments, including employer's pension contributions and employers NIC, paid in respect of key management personnel were £167,086 (2022: £153,153).
The members of the Senior Management Team contribute approximately a quarter of staff hours and also undertake therapeutic, training and fundraising activities.
There were no Trustees' remuneration or other benefits during the current or prior period.
No expenses were reimbursed to trustees during the year (2022: none).
41
Annual Report and Financial Statements 2023
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AJ Gallagher Aviva Brachers Cabot Financial Civil Service Insurance Society Children Salon Cook Trading Ltd DJ Civils Enterprise Rent a Car Fidelity International GRAHAM Construction Hewlett Packard Enterprises Hochiki Europe Holmewood House School JGA Recruitment John Lewis Bluewater Kelleher Group Maylam Financial Planning Ltd
Obart Pumps Polypipe Openreach Redrow Homes South East Southern Water Slyvagen South East Steel Limited South East Water Steadline The Mall, Maidstone VidaFresh Village Hotel Maidstone Volker Highways VJ Technology Volker Highways Ward Security UK Power Networks Yorkshire Building Society 6RS
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42
Annual Report and Financial Statements 2023
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National Lottery Community Fund BBC Children in Need B&L Leach Family Fund Colyer Fergusson Charitable Trust Alex Timpson Trust The Muckle Fund Simon Rivett‐Carnac Trust The Haramead Trust The Steel Charitable Trust Cobtree Charity Trust Samuel Storey Family Charitable Trust
Four Acre Trust Kent Police & Crime Commissioner Maidstone Borough Council: _Community Resilience Fund_ Kent County Council:
_Reconnect Grant Programme Early Help & Preventative Services_ The Mrs Smith & Mount Trust
The 7 Stars Foundation D’Oyly Carte Charitable Trust Postcode Society Trust Congelow Organic Charitable Trust The Pamela Champion Foundation Raise Your Hands
Cole Charitable Trust The Newby Trust Barbara Ward Children’s Foundation Help for Children Peter Harrison Foundation Joan Ainslie Charitable Trust Kent Community Foundation: _Hornbeam Charitable Trust_
_The Sunshine Fund_
_The Auston Trust Fund_ Marsh Charitable Trust The Sam West Foundation The Screwfix Foundation Barnardos Mental Health & Wellbeing Grant (Wards Estate Agents)
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43
Annual Report and Financial Statements 2023
R&storirLS Ho 8 To yorL Lives
Annual Report and Financial Statements 2023
Dondelion
Time
dandeliontime.org.uk
01622814001 1 00000
Dandelion Time. Charlton Lane, West Farleigh. Maidstone. Kent ME15 ONY
Registered Charity Number.. 1136613 1 Company Limited by Guarantee I Company Number: 4959632
Due to the sensitive nature of our work the young people featured as not our service users