Annual Report and Financial Statements 12 trLofLtks to 51st A-Sst 2024 Dandelion Time 4ope Registered Charity Number: 11366131 Company Limited by Guarantee I Company Number: 49596.>2
We believe children should grow up in a safe and nurturing environment, to feel loved and free of fear. Over the last twenty-two years, Dandelion Time has provided support and assistance for more than 1,500 children struggling with challenging emotional difficulties, often resulting from trauma, loss, abuse or neglect. By rroviaiTrs &Arly -rr &rLSwf& A Gkila's rASt ao&s fLO
Introduction The Dandelion Time Approach Trustees. Report Reference and adminstrative details Our activities and social impact Our committment to sustainability and the environment 15 Our strategy for the future 18 Financial sustainability and financial review 21 Our supporters 25 Governance Report 26 Statement of Trustees, Responsibilities 29 Independent Auditors Report 30 Financial Statements 35
It's our vision that all vulnerable children and families across the UK have access to a nature~ based therapeutic approach. 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. Our programmes have consistently achieved positive outcomes for highly disengaged children with complex histories involving abuse. neglect. and trauma. The Trustees have finalised the 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 approach to a national audience. Our aim is to grow, influence and lead best practices in relational, experiential, nature~based therapies underpinned by excellent local provision This will include steps to: R6Ack more ckn'lar&rL fArnLili8s irL A COS kAr6 Ar Jr roAGk rov6 sibili I$10 & oliv&rsit o tk8 rLatlOrLAI GofLv6rsatio 0¢4r or irL 4bilit
Tk& DatLa£lion Tim£ rr roack Our therapeutic approach is family based, embedded in nature with a range of activities that engage head, heart and hands. CrA Providing a peaceful natural environment, absorbing children and families in calming hands-on activities to harness the healing powers of the natural world, We learn to care for and nurture the important things in our lives. Engaging in sensory or rhythmic activities, working with our natural materials to help to soothe the busy mind. Natr6 CrAK We learn to experiment and try something new, and that sometimes things go wrong but we can adapt and go on to create something beautiful. 4op• FaThLiI FAT11) J Working together with the child's carer or family member, providing moments of joy they can embrace together. and helping them to discuss and explore the difficulties they are facing together. They rebuild relationships and break the cycle so they can build hope for the future.
GohvrnBDce Report Tntstees. RospDnslblliiles Ador$. Reports Fiftanc Statements TrSteA5, R6 or Reference and Administrative Details Trustees Chair Dr Caroline Jessel Iresi8ned11 October 20241 Mrs Gillian Wilford Sir Paul Carter Ms Philippa Dau8htrey Mr Jonathan Fenn lappolnted 21 JLJne 2024) Dr Lesley Hanney Ms Beth Morgan Mr Simon Norman Mrs Helen Stevens (resigned 14 June 20241 Mr Karthikeyan Vijayakumar Mrs Gillian Wilford Chlef Executlve Off Icer Graham Carpenter Jane Angell-Payne Bsc FCA DchA Carol Bridges MBACP Msc BS¢ (Hons) HV Idipl Kate Bourne Dlr8Ctor of Flnanca and Company Secretary Dlrector of Therapy and Tralning Dlrector of Fundralslng and PR Patrons Sir Michael Morpurgo - Children's Laureate and Author Isabel Hardrnan - Journalist, Author and Presenter Company Reglstered Number 4959632 IEngland and Wales) Reglstratlon Oatg 11 November 2003 Reglstered Charlty Number 1136613 IEn8land and Wales) Reglstered Offlce Dandelion Tlme Elmscroft Cottage Charlton Lane West Farlei8h Maidstone Kent ME15 ONY Independent Audltor Jonathan Healey FCA Llndeyer Francls Ferguson Llmlted Chartered Accountants statutory Auditors North House 198 High Street Tonbridge Kent TN91BE Bankers HSBC 1-5 Week Street Maldstone ME14 IQW Trustees. report The Trustees (who are also the directors of the company for the purposes of company law) present their report together with the audited financial statements for the year ended 31 August 2024. 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 IFRS 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 IStrate8ic Report and Director's Report) Regulations 2013 is not required.
GranCe Report Tntstses. Reswnsiblllti85 Audttors. Reports nanclal Statements OLLr 4ctiviti65 atLa social iThL txct Dandelion Time demonstrates social impact through our work with children and families," our people. both staff and volunteers." and our relationships with our communities. 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. 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. The children and families we support Dandelion Time supports children, young people and families affected by challenging lrfe circumstances. Many children have been traumatised by abuse, domestic violence, or neglect. Some have fallen out of education or are in foster care. 'MAri ItorLatIo Jow S kATrks for All tk& lovel li6d, its so 004 to rr rovisiofL All witk kjs koo4 aow bri SOffL&orW els& kAS Abl¢ 60 k&1 kJ'r*LI k¢ kolols A very r laG& ir¥ k&Art. I s &¢iAI r 11 &v&r orw i Iow wofLa&rfwl DArna&ll0 tirrt¢ is AfL4 kow tk& stAff 4r& tk¢r&." 73/ 85/ % based on number of ¢hildren with referral need 2024 Roforror Children referred to Dandelion Time have often experienced multiple adverse childhood Referrals experiences (ACES). ACES are potentially Referrals are made by professionals from traumatic events that can occur in childhood statutory and Voluntary & Community (0-17 yearsl. These may include experiencing Sector (VCS) agencies for children in need of violence. abuse. or neglect. witnessing violence specialist support with their emotional and and abuse in the home or community and having behavioural difficulties. a family member attempt or die by suicide. 54/ 18/ 53/ Demand continues to grow, and referrals have increased by over 28 /0 in the last two year5 to 221 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.
rust8es' Report Go¥ernance Report Twste8s' ResF)nsibrfttr8S Audrf(ors' Reports Financial Statements The children and families we support continued The programmes Over the last year.197 Children aged 6-14 and their carers have attended Dandelion Time's therapeutic programmes. an increase of 22/ over last year and 38 /0 over two years. 197 CbMor•n4 F•mlll•i 57 141 19 Shorn• C•ntr• &lldilO C•ntr• A•hlord C•thtr• Number of children attendin8 Dandelion fime by centre in 2023-2024 From our three 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. cookin& and a wide range of creative crafts activities. 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.
rystses. Repork Governance Report Tntstses. ResF*)nsibAit485 Audknrs. Reports Financlal Statements The children and families we support continued Schools partnership programme The aim is to support and train school staff to We've tested a new replication model. providing embed some of our methodology into their work hands-on mentoring and training to pastoral with children and carers in the school setting. school staff to embed family-based support work Evaluation of the project has shown very positive in schools. results. The school has now begun to implement its own programme of activities independently, with ongoing mentoring from Dandelion Time case workers. The pilot, delivered with a school in a deprived area in North Kent. involved working with a group of children land carers) at our North Kent centre, who attended their weekly sessions with school staff. Dandelion Time will conduct a full evaluation on completion of this approach with three schools. Following a 10-week programme, Dandelion Time staff worked within the school setting. mentoring staff to support another group of children identified as vulnerable to establish an in-school support programme using our methodology. Dandelion Time provided intensive training to school staff working with families and whole school training on trauma informed practice. "At gk6ArS Gr&&rn JwrLior Sckool, w& hAV¢ kaa tk& rrivil¥& of rrtrtrL&rirL3 Wltk DA8110 Tirrt&, tk& s-rr ort tkn kAV8 rovid&J kas b&&rn li¥inL¢aSf¢tbI6. Tk8 ositiv& i fAryLili&s wko kave AGc¢ss&d DA&rya&liotL TiTri¢'S Se1¢$ kAS a Orld of alff&r66&, l¢Ading to iGr65&1 cornfia&rL¢&, ITr Matt Paterson. Headteacher
•te81' R•po.rt GowrnBDce Report Tru5tees' RespDnslbllrileG Audknrs. Report5 Firtancl Statements Ot activiti65 arla sociAI i Continued Professional Development Courses Training courses have been delivered with 100 professionals in the period. As well as personal, emotional, behavioural and,, relationship'8oals' which are set individually with families and scored at the start and end of the programme. we monitor and score a range 50 professionals have attended Dandelion Time's of general outcomes for each child, through 2-day CPD course. Enabling Learning in Children professional assessment, observations and Affected by Trauma and Poor Attachment.. feedback from carers. The programme has A bespoke 3-module training course was continued to bring about positive changes in delivered to 50 professionals from a specialist children's wellbeing. secondary school in attachment, trauma, self-care and exploring strategies to use in the school environment. Tk61 DAd&ll0 Tirrt& kAS KAa Orn Additionally, intensive training and mentoring has been provided for three staff members from Shears Green Primary School, as detailed above. In early September a whole-school trainin8 was provided for Shears Green School benefiting 65 staff members. 1£ &v&rlA$6i¥- TiryL& S brok&n doWrL rd4t1ofysrs witk ortiV& kA5 b&& -tAI syr 0J-5. &rI&6¢ kthol tk6 b&St ¢%r Parent Impact of programme5 The programme has had a positive impact on the children and families attending and brought significant benefits to children with serious emotional and behavioural diff iculties. Evaluation in the period has shown the programme has brought positive changes to children's psychological wellbeing. self-esteem. confidence, and resi5ience. Most children have re-entered or engaged better with school, become less isolated and have reduced anxiety. fear, and improved emotional regulation. Dandelion Time reflects its values in the care and development of all its stakeholders many of whom have experienced past trauma and have lived experience. We consider staff and volunteers in the next section and in addition the charity has worked on separate programmes with.. Young adults with learning difficulties Young carers New foster mums with babies Payback teams 75/ Improv8d Behaviour 81/ 80/ 77/ Improved Confidence Improved Emotional Wellbeing Improvod R8lationships % based on number ol children with improvements in each outcome 2022-2023 10
.Nstees' Repo.rt GobprnBDce Report Tru5tees' RespDnslbllriieG AudOr$. Reports n3ncW Statemen OKr activiti65 arLa sociAI i Our people At the end of the period, 26 staff were employed, a mixture of full and part-time equating to 18.78 full time equivalents. A further two roles were filled before the end of 2024. Staff are organised in departmental teams and because of the size of the charity many staff undertake activities in more than one department. staff and volunteers benefit from ongoing development and support, attending re8ular 'team' days incorporating essential training (including safeguarding. diversity. health & safety). together with experiential crafts, therapeutic session engagement skills, and team building. 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. At the end of the year, 95 volunteers were engaged in regular volunteering, an increase of 25/0 on the previous year. 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. 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. 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. Volunteers 1484 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. Days FnraISi Far1 essiorns C¢2rs 51 25 staff are kept up to date through regular communications using different media and offered the opportunity to contribute to the development of the charity. /lb$Sor5 FAGllti&S GAra8ni 11
rystees. R•port Go¥grn8nce Report Tntstees. Responsibrfit485 Audknrs. Reports Financlal Statements OLLr activiti8s atla social inL tXGt corntirLLL84 Our community Dandelion Time continues to be committed to fostering meaningfu5 relationships within the communities our centres are situated. 'rriiijl:, Bringing communities to Dandelion Time Over £8.000 was raised at our annual May Fayre which was attended by over 750 people. Although a fundraising event, it also provides an opportunity for families to return to Dandelion Time and for the local community to experience a little of what we do. Many of the activities we offer are free for all and are reflective of the Dandelion Time approach. We are grateful to the Attended by 650 people, and with performances scores of volunteers. the community groups and from Dandelion Time's Patron, Sir Michael the corporate supporters who enable this event Morpurgo. the Kent Police Band. Hildenborough to happen. Church of England School, West Kent Youth Voices and Semi-Toned, our inaugural Candlelit Christmas event at Tonbridge School was a sellout event. li Communities supporting us We are fortunate to have the continued support of many community organisations including churches, schools and community groups who not only raise funds for the charity but also provide volunteers at our events. 16 gardens were opened in aid of Dandelion Time as part of our Summer Gardens Campaign. Together with the sponsor of the campaign, Ruxley Manor Garden Centre. these supporters raised over £14,000. 740 visitors A partnership with Fareshare supports our families by providing food donations and we continue to work closely with a number of local charities. £8, 000 raised 12
Go*rnBnce Report Tnt5te8s' RospDnslblliiTes Aud$. Reports FInanCL Statemeftts Oi&r a6tiviti6s Atla SOCi421 i During the year. our network of volunteer Awards ambassadors grew. Alongside our team members We were name Children's Charity of the Year they attended a diverse array of events. These 2023 at the Kent Charity Awards. included schools. festivals. ploughing matches, Wls. Masonic dinners and fundraising events held In aid of Dandelion Time by our supporters. We are thankful to Cllr Gordon Newton, who supported us during his time as Mayor of Maidstone raising both vital funds and our profile In the area. and to all the Community Groups detailed at the end of this report. KENT CHAIUTY AWARDS 2023 WINNER Communicating with our communities Over150 people attended the 7 Discover Dandelion Time Sessions held across our 3 centres. Although these events are aimed at professionals, parents, supporters and potential volunteers, we welcome any member of the public who would like to find out more about our work. CHILDREN'S CHARIF( Dandelion Time has continued to feature regularly on radio and in the local press. We have seen our social media following grow throughout the year. particularly on Linkedln where we continue to interact with existing and potential corporate partners. 13
Go¥grn8nce Report Twsts8s' ReswnslbHlt4e5 Audknrs. Reports nanclal Statements OLLr activiti&S *2tLa socitxl iftL tXGt corntirLLL84 People impacted in the year to 31 August 2024 Referrals 221 Referred Children 197 Primary Carers 180 Training Courses Six Open Mornings Corporate Volunteers 100 60 197 Army Volunteers 25 12 Community Groups 240 Regular Volunteers Associated Young People 95 Employees Employees Left 26 Trustees May Fayre 750 Candlelit Christmas Concert 650 Six school fundraising for us 600 3,141 14
Gornance Report Tntst88s' ReswnslbHIt485 Audttors. Reports nanclal Statements OLLf COffLTrLi6NLefLt to S6LStairLabilitJ afLa tk& &rLvifornftL&fL Our therapeutic approach is grounded in the healing power of nature, and we are fully committed to the responsibility of protecting and restoring the natural environment. The core of our work helps to reconnect children and families with the natural world, creating more appreciation, understanding and respect. We are continually working to help create a more sustainable world for children to thrive in. Today, we face significant global challenges. from climate change to social inequality to nature loss, and our activities contribute to many of the UN Sustainable Development Goals. susrAINABLE DEVELOPMENT ALS AWY•IIMN ((( 11 Aal4 12 13 17 Fllnl r4JliS Source= United Nations Department if Public Information, Sustainable Development Goals 15
Gowrmnce Report Tn$5te8s" Rospjnslbllltles Au01t0r RwtS Financ1 5tatemeTht5 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. 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 is near its sell by date and can help families in need too. 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. IDIUTK Activities at Dandelion Time are often educational as well as therapeutic and rekindle inquisitiveness and love of learnin8 in many children. Recovery from trauma and providing skills to address challenging situations enables a child to enga8e positively with education. 10 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. 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. 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. 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 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 authoritie5. the NHS. schools. social services. funding bodies. corporations, and other charities with a similar ethos. 16
Go¥prn8nce Report Twstses. ResF#NlbllltIes Audknrs. Reports financlal Statements OLLf COffLTrLi6NLerLt to $6LStairLabilitJ afLa tk& &rLvirornftL&rLt COtLtinLK&d In July our environmental efforts were recognised, as Dandelion Time was awarded Kent Wildlife Trust's Wilder Kent Gold Award. Sustainable care for the environment is at the core of Dandelion Time's procedures on transport, land and buildings management, child-centred activities. food production and consumption. and waste management. The charity seeks to minimise any adverse environmental impact. However, we do recognise limitations in also meeting some legislative requirements. for example in using utilities such as power. water, and waste disposal. Our progress this year Installed solar panels and storage batteries. thanks go to National Lottery Community Fund and Leathersellers Foundation for having the foresight to fund these developments benefitting the environment and future beneficiaries. Managing land on sustainable principles. creating wildlife habitats and diverse woodland. Soil health has been improved through extensive composting of organic waste. 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 60/0 of their time from home and we have two electric vehicle charging points at our centre. Minimised use of chemical-based cleaning products. 17
$tse$' R•port Governance Report Twsts8s" ResponsibAit485 Audknrs. Reports Financlal Statements 0r strat&3y for tkn f¢(tre We believe there's more we can do to reach additional children and their families. We're committed to exploring every opportunity to make our service accessible to all while growing sustainably for the future. Our strategy looks forward to 2029 and we are pleased to present our objectives and how we intend to achieve them. We look forward to sharing those achievements in future years. A reminder of our objectives Rsack mor& Gkn'ldr& fATrLili6s in a Cost ff&ctlV6 knrs ar rr rov& Léar & corLtrib¢Lt6 AGG .l&£SiOn & aivsrsit or AnisAtIOiLAI bilit irL OrLv£fsAtio 18
•terf R•po.rl' GowrnBDce Report Tnt5te8s' Reswnslbllities AudOr$. Reports Firtanc Statemen Year1- 2024r25 Mobilisation Year 2 - 2tr25/26 Early Implementation Year 3 - 2026/27 Qnward5 Continual Improvement To reach more children and families In a cost effective way Explore new ways of working for of pro8rammes Identify and remove barriers to attendance Expand referrals and delivery at satellite sltes Increase use of sltes by Dandelion Time and other organlsations Improve accesslblllty of sltes to those without private transport Implement improved Therapeutic Team Model Expand referrals and delivery at satellite site5 Extend use of sites by Dandelion Time and other organisations Implement 8 mobile solution for programme delivery to take our approach to families To engage in partnerships for family and children programmes Pllot and test flrst phase of school partnerships Partnershlp work rolled out In Kent and developed in near regions. e&East Sussex Act as enabler for other organisations Develop additional programme work through partnerships Partnership model roll out - investigate posslbilities beyond Kent and near East Sussex To share the Dandellon Time approach - Nature, Craft & Family Systems Develop training modules for the Methodology lup to 10 modules) Continue to review and update Therapeutic staff handbook Development of Roll-out Strate8y for training to be available natlonally Establish Trainin8 Delivery team Commence delivery of a range of Nature. Craft and Family System5 training modules Finalise documentation of Nature. Craft and Family Sy5tem5 methodology Full range of Nature. Craft and Family System5 modules delivered locally and re8ionally To improve accessibility, inclusion and diversity in all that we do Develop Accessibility, Inclusion and Diversity Plan to include families. staff and volunteers Implement Accessibility, Inclusion and Diversity Plan to include families. staff and volunteers Implement Accessibility. Inclusion and Diversity Plan to include families. staff and volunteers Evaluate activities already achieved 19
•terf R•po.¢ Gowrnence Report Tnt5teas' Refjwnslbllities AdOr$. Reports FiftancL Statemen Year1- 2024/25 Mobilisation ear 2 - 2tY25/26 Early Implementation Year 3 - 2026/27 Onwards Continual Improvement To18arn and contrlbute to the natlonal conversatlon Continue to develop centre of excellence Evaluation of Dandelion Time Develop additional outcome measures to reflect societal challenges and priorities Identify all stakeholders benefitting from the charity Develop communicatlon plan Engage PR Consultancy to 8aln national medla covera8e Research and loln a range of relevant forums to allow consideration of best f it and where Dandelion Time could positively contribute and influence select preferred forum where Dandelion Time can have a strong presence Implement communication strategy NIHR Research Isublect to bid) Establish position as leader of Nature. Craft and Family Systems "movement" ITO strengthen organlsatlonal capability to deliver strategy Enhance staff and volunteer 5at15faction and f ulf Ilment Develop Income Generation and Flnance Strate8y for 25/26 and beyond Finalise development of West Farleigh Centre to increase capacity for programmes and training Develop new A5hford 51te Protect Intellectual Property Excellent Governance implementation of an expanding organisation Establish leadership for strategic plan Organlsation and Successlon Plan Identify and develop new North Kent site Systems Review New East Kent or South Kent site if need and fundlng identifled, and site can be Self suff iclent Tran5POrt Plan 20
Go¥¢rronce Report Tn. ReJpDnslbllriles AOr$. Report5 FInanCL Statements FInacIAl SKStairLability fitLAfLciAI r£vi6w Income generation Income is generated from a diverse range of sources. -Staiutory J4enty fjranls 6%_ Total Income 202&. £1.100.902 f2023: £8J8.356J -StsIOry A8eft¢y Contrn¢ts . Pl•cements 2% - Tralnlns 2% Grnnts 50% Events Z3Y• Glft Ald Donatlons, Events and Retall - Giving Throughout the year, Dandelion Time's corporate Total donations including gift aid were £274.908 partners have continued to play a vital role, (2023: £238,974) with the increase achieved supporting the charity in multiple ways. This through a greater proportion of corporate includes selecting us as Charity of the Year, donation this year. The graph below encouraging employee fundraising, taking on demonstrates the pressure on individual donation challenge events, sponsoring our events. over the last three years. Dandelion Time has displaying our collection pots. and volunteering introduced an additional event to help with on site. Together their donations increased by fundraising. This is consistent with the experience 16/ to £170.763. We hosted19 corporate team of other charities as individuals adjusts their days. We are especially grateful to Gallagher finances to cope with the cost-of-living crisis. whose employees voted for Dandelion Time to receive a large donation. Most of the donations were unrestricted funds and helpfully the small number of restrictions were to our family programmes and essential site development activities. A full list of our generous corporate partners is given at the end of this report. Mo.0 The Big Give Christmas Challenge raised over £49.000 (including Gift Aid and off line donations). .0 llll..INI. £¥•rtl aJldR•tft* 2022 11202S •2024 21
Gowrnence Report Tru5te8s' Roswnslbllitles AOr$. Reports FInanCL Statemeftts Grants Naiure of Grnnis Grants from Trusts & Foundations contribute just under half our income and provide a firm foundation from which other fundraising can build. )0) We have delivered on all the grants we have received and keep our supporters informed with clear reports detailing the outcome of the grant. rfft We have been delighted that many funders have offered multi-year grants and that many grants have been unrestricted or with very light restrictions. This helps us to plan our work into the future to best meet the needs of our children The increases in operating grants by 27/. to and families. £491.188 from the £387,163 received last year needs to be read with caution as our auditors We are grateful for support from National Lottery have advised us to recognise some grant income Community Fund, BBC Children in Need, Raise not yet received or deferred along with a Your Hands. Kent Community Foundation and corresponding debtor for accrued income. This Help for Children who raise money from the income is intended by the grantor to be used public and corporate organisations. A full list of against expenditure in the 2024/2025 financial our supporters is given at the end of this report. year. Adjusting for this future income grants would still have shown a pleasing increase of 9/. to £421,188. There were few capital grants totalling £58,289 (2023: £4,704) primarily funding the solar panels and storage batteries at our West Farleigh site. 58 Most of the restricted operating grants were for family programmes. 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. Trusts, 'Foundations & Grant Bodies We are pleased to say post balance sheet we have received offers of two multi-year grants to support the charity over the next three years. COMMUNITY FUND ChildrEn In Need HELP FOR CHILDREN CQHNI ItrIi- 22
R•po¢ Gorrnce Report Tw5te8s" RospDnslbllltTes AuoAors' Reports Financ1 statements Firwrlcial S&<StAirLabilitJ fitLArLciAI r£vi6w c ontirLLA&4 statutory Agency and Placement The remaining total cost increase comprises Statutory Agency and placement income was insurance £1.980. the move to audit from received in the form of grants and contracts and independent examination £7.240 and the totalled £193.086 compared to £184.051 in 2023. evaluation of the family programmes by the Dandelion Time continues to work in partnership University of Greenwich £17.300. M05t other costs with the Kent Police and Crime Commissioner were closely managed and increased at less than and the Ministry of Justice. to support victims of the rate of inflation. domestic abuse. and with Virtual Schools Kent to support children in foster care. We are also Fundraising costs including support cost recovery indebted by continuing support from schools who increased to £192.55812023.. £164.079) this year. search their own pressured budgets to provide a The return on investment excluding support cost contribution towards the costs of children and of 5.3 times for giving and 14.4 times for grants families attending our programmes. compares well for charities. The high overall fundraising costs are required to support our diverse income generation strategy with donations starting at less than £100 and over 2,000 people and organisations contributing to our income. A8en¢y Fundl The cost of delivering the family and training programmes at £698,444 (2023: £591,249) reflects the increase in staff costs and the evaluation, and is to be expected when the number of families supported increased by 12 /0 and the number of professionals trained is increasing significantly every year. 24atti r•rJn (Ib•iW¥I Expenditure Total expenditure has increased by £137.102118/) this year to £915,33912022: £778.237). Support costs have risen to £213,06412023 £175,406) This mostly comprises an increase in staff costs with the appointment of the Director of Operations having a full year impact and the move from independent examination to audit. staff costs comprise £106.766 of this increase. they remain a constant ratio of our total costs at 76/0 and also rose by18°A. This increase reflects an additional 3 employees, and a Trustee proposed, across the board pay rise of 6.7°A. To manage future costs department leads have Whilst this was below pay offers across the public been given more responsibility for their sector it was linked to inflation, expenditure budgets. 23
R9Pq ReDrfI T¥tsite&< Res11118b Au01100?[ffts Fixed Assets Restricted funds at the year-end were £204.973 The Dandelion Time centre at West Farleigh is (2023: £176,0421. Of these £55.000 has not yet rented on a 30-year, from 1 April 2020. lease by been received and is mirrored in accounts Rookery Estates. The lease is restricted to use by receivable. £20.881 is restricted to site the charity and is not transferable and is not development and strategic planning activities that capitalised as a fixed asset. The other sites are will be implemented in the next12 months. The rented on a short-term basis. remainder is restricted to delivering specific elements of our family programmes directly or The Fixed Assets mostly comprise capitalised through recruitment of caseworkers. renovation work to the West Farleigh site, these Designated funds comprise a further £47,813 have no market value but will provide therapeutic, towards site related expenditure expected at our training and operational space for the charity Ashford centre. the Trustees consider this over the period of the lease. The increase of necessary to make the site more family friendly £41.863 to £528,83412023: £486.9711 largely and sustainably cost effective. comprises the investment in solar energy and storage batteries. 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. Recruitment has been undertaken in the next financial period which will use these funds over three years. Reserves Total reserves at the year-end were £1,427,612 (2023: £1,242.049) these comprised a mix of unrestricted, designated and restricted fund5. 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 final designated fund is a fixed asset fund of £528.834 (2023: £486,971) which mirrors the fixed assets on the balance sheet and is not expendable nor has any market value. The General Fund stands at £545.922 (2023: £442,995) at the year end. The increase is welcomed as we expect our costs to increase next year. The operational budget for the year to 31 August 2025 is £1,150,271 and this unrestricted fund is equal to 5.7 months of this budgeted expenditure. In 2023 it was 5.4 months. so unrestricted reserves have been increased but remain slightly below the unrestricted reserves policy of 6 months set by the Trustees to ensure completion of work with all 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. 24
Go¥grn8nce Report Twsts8s' RespJnslbHlt4e5 Audknrs. Reports nanclal Statements Witk tkntLks to Owr 8rwroLLS S ort£rs Corporate Partners 25B Supporting Sustainable Business Alpha Aviva Barratt Foundation Brachers - Maidstone Campbell Johnston Clark Civil Service Insurance Society Co-op Local Community Fund Enterprise Rent a Car Fidel ity Internatinal Gallager UK Ilnsurance and Riskl Groundwork UK Hastings Direct Hochiki Europe Holmewood School Shop Perspective PGFL Redrow South East Re-Go Autoparts Ltd Riverside Underwriting Ltd Ruxley Manor Garden Centre Team Lewis PRT Tesco Tsurumi Pumps UK Ltd University of Cambridge VIDAFresh Virgin Media 02 Community Groups continued Province of West Kent Masons (Radian Star Lodge) Rambers Rest Cafe Rotary Club Sidcup Saint Mary s Island Active Retirement Assoc. Soroptimist International Medway & Maidstone Soul Train Choir st Albans Girls School Toytown Stores Maidstone United Reform Church rusts and Foundatlons National Lottery Community Fund Help for Children BBC Children in Need The Haramead Trust Kent Police and Crime Commissioner Barnardos Mental Health and Wellbeing Grant (Wards Estate Agents) Raise Your Hands Hardy Family Foundation Austin & Hope Pilkington Trust Marsh Charitable Trust Kent Community Foundation: Wards Charitable Trust Polebrook Fund Loveday Fund Hornbeam Fund Chapman CharFtable Trust Cole Charitable trust Hainsford Charitable Trust Charles Hayward Foundation Hentry Smith Charity Leathersellers Company Charity Lawson Trust Naturesave Trust Chimo Trust David & Ruth Lewis Familiy Charitable Trust Alburys Charitable Foundation D'oyly carte Charitable Trust Kent County Council Imembers, Grant) Maidstone Borough Council Tonbridge & Malling Borough Council The Paragon Trust Communlty Groups Benenden Tennis Tournament Coxheath Primary School East Farleigh Parish Council Edenbridge and Oxted Agricultural Show Frittenden Gardening Society Greensand Health Centre Ightham Wl Invicta Grammar School Kings Hill Golf Club Loddington Folk and Harvest Festival Lord Raglan Maidstone Lions Marden Village Club Mereworth Charity Lunches New Temple Masonic Lodge Oakwood Park Grammar School 25
Truste85' Report Trustees. Resp)Ibl1lt18S AudOr$. Reports Financld Statements Gov&rTTLCS R£ ort Dandelion Time is a company limited by guarantee and is governed by its Articles of Association. It is a charity registered in England and Wales and charitable status was granted on 28 June 2010. 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. I: OrianisDlionol purp Leodership Integrity De(ision-mokin risk and lontrol Board olfedinntts Equolity, di¥8rsity und in(luslon Openness ond o((ounloblllly FoundolioTh: the Inisl•• and ilwrtty (oTrlL¥I The Board Chair Dr Caroline Jessel Iresigned11 October 20241 Mrs Gillian Wilford Sir Paul Carter Ms Philippa Daughtrey Mr Jonathan Fenn (appointed 21 June 2024) Dr Lesley Hanney Ms Beth Morgan Mr Simon Norman Mrs Helen Stevens (resigned 14 June 2024) Mr Karthikeyan Vijayakumar Mrs Gillian Wilford Organisational Purpose Last year the Trustees and staff issued their strategy through to 2029. 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. 26
Trttst885' Repgrt vmnG•R•portA Trv5te8s' RospDnslbllitles AudAors' Reports Financ Statemeftts Decision Making Risk and Control The Dandelion Time Board is responsible for Strategy. Risk Mana8ement. 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 (SMTI. The SMT attend every Board meeting and there are clear authority limits for all parties. 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. 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 Senior Management Team. Sub-committee recommendations are taken to the full Board. Remuneratlon Committee Chair: Gillian Wilford, Strategic Premises Committee Chair: Paul Carter Purpose: To consider staff pay and rewards Purpose: To oversee significant premises developments Finance and Risk Committee Chalr: Gillian Wilford Purpose: To scrutinise finances and risk management and to develop governance frameworks Development Committee Chair: Simon Norman Purpose: 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. Equality Diversity and Inclusion Dandelion Time has ensured that equaltty, diversity and inclusion is a strategic action to ensure it remains 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. staff team and volunteers all include members with lived experience relevant to the beneficiaries of Dandelion Time this helps the charity better scrutinise its performance and be accountable to the community and wider society. 27
Trtist885' Repgrt Tw5te8s" Rospjnslbllltlets Au01t0r Reports Fiftanc 5tatemeftts 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. Compliance with Fundraising Regulations Dandelion Time is committed to operating to the highest standards of fundraising ethics and practices. The charity undertakes its income generation activities in line with the Code of Fundraising Practice set out by the Fundraising Regulator of which Dandelion Time is a registered member. Dandelion Time works closely with individual supporters. community groups and corporates to ensure that their fundraising complies with the law and is ethical. There were no complaints regarding Dandelion Time's Fundraising Practices raised in 23/24. All income generation activities are undertaken within charity law, Charity Commission guidelines, the Fundraising Regulator's Codes of Practice, HMRC rules, local licensing laws, Advertising Standards Authority rules and Data Protection legislation. Dandelion Time never sells donor data to third parties or engage in data swapping. The charity does not condone and never employs aggressive fundraising tactics. Registered with FR FUNDRAISINIG REGULATOR 28
,Trtist885' Rqport ' Repw• .Tt#t•w P•p#wlk? Reports 5tatamonts &rrt&rLt of TrLLSt&&s' R&s 0SIbIlitI85 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. They are also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularities. Statement of disclosure to auditors In accordance with company law. the trustees certify that: so far as each person who was a trustee at the date of approving this report is aware. there is no relevant audit information of which the company's auditors are unaware; and the trustees individually have taken all the necessary steps that they ought to have taken as trustees in order to make themselves aware of all relevant audit information and to establish that the company's auditors are aware of that information. 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 expendlture 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. This report has been prepared in accordance with the provisions applicable to small companies subject to the small companies, regime in Part15 of the Companies Act 2006. Approved by the Board of Trustees on 14 March 2025 and signed on its behalf by: Gillian Wilford Chair The trustees are responsible for keeping adequate accounting records that are suff icient 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. 29
Trost885' Repgrt ' Go*rrtnce Report Tn$5te8s" RespDnslbllltTes Ilqpuvts". .1 financ1 Statements AaitOrS, RS or INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF DANDELION TIME FOR THE YEAR ENDED 31 AUGUST 2024 Opinion We are independent of the charitable company In We have audited the financial statements of accordance with the ethical requirements that Dandelion Time ('the charitable company,) for the are relevant to our audit of the financial year ended 31 August 2024 which comprise the statements in the UK, including the FRC'S Ethical statement of Financial Activities. the Balance Standard and we have fulfilled our other ethical Sheet. the Statement of Cash Flows and notes to responsibilities in accordance with these the financial statements. including significant requirements. We believe that the audit evidence accounting policies. The financial reporting we have obtained is suff icient and appropriate to framework that has been applied in their provide a basis for our opinion. preparation is applicable law and United Kingdom Accounting Standards, includin8 FRS 102 The Conclusions relating to Eolng concern Financial Reporting Standard applicable in the UK In auditing the financial statements. we have and Republic of Ireland (United Kingdom concluded that the trustees, use of the going Generally Accepted Accounting Practice). concern basis of accounting in the preparation of the financial statements is appropriate. In our opinion, the financial statements: Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least12 months from when the financial statements are authorised for issue. give a true and fair view of the state of the charitable company's affairs as at 31 August 2024 and of its incoming resources and application of resources for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice," and have been prepared in accordance with the requirements of the Companies Act 2006. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UKI) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. 30
Ifiiistspj, Ripoii ReDrfI Other information the directors. report included within the trustees, report has been prepared in accordance with applicable legal requirements. The other information comprises the information included in the annual report. including the trustees, report. other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the trustees. report. Our responsibility is to read the other information We have nothing to report in respect of the and, in doing so. consider whether the other following matters in relation to which the information is materia15y inconsistent with the Companies Act 2006 requires us to report to you financial statements. or our knowledge obtained if, in our opinion: In the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material mi5Statements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed. we conclude that there is a material misstatement of this other Information, we are required to report that fact. adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us," or the financial statements are not in agreement with the accountlng records and returns,. or certain disclosures of trustees, remuneration specified by law are not made: or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. We have nothing to report in this regard. Opinions on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report. which includes the directors, report prepared for the purposes of company law. for the financial year for which the financial statements are prepared is consistent with the financial statements.. and 31
ITiitstw' Rlyort T1. RespDnl+JllUe A-dieors, Rs or6 contlrL6L&d Responsibilities of trustees Irregularities. including fraud. are instances of As explained more fully in the trustees. non-compliance with laws and regulations. We responsibilities statement set out on page 29. the design procedures in line with our responsibilities, trustees (who are also the directors of the outlined above. to detect material misstatements charitable company for the purposes of company in respect of irregularities. includin8 fraud. The lawl are responsible for the preparation of the extent to which our procedures are capable of financial statements and for being satisfied that detecting irregularities. including fraud is detailed they give a true and fair view. and for such below: Internal control as the trustees determine is necessary to enable the preparation of financial We obtained an understanding of the legal and statements that are free from material regulatory framework applicable to the misstatement, whether due to fraud or error. preparation of the financial statements of the charitable company. and the procedures that In preparing the financial statements. the trustees management adopt to ensure compliance. We are responsible for assessing the company's have considered the extent to which non- ability to continue as a going concern. disclosing. compliance might have a material effect on the as applicable, matters related to going concern financial statements, and in particular we and using the going concern basis of accounting identified: the Companies Act 2006, Financial unless the trustees either intend to liquidate the Reporting Standard102, and the Charities company or to cease operations, or have no Statement of Recommended Practice. realistic alternative but to do so. We have also identified other laws and regulations that do not have a direct effect on the amounts or disclosures within the financial statements. but Our objectives are to obtain reasonable for which compliance is fundamental to the assurance about whether the financial statements charitable company's operations and to avoid as a whole are free from material misstatement, material penalties, including Employment Law, whether due to fraud or error, and to issue an Health and Safety regulations, GDPR and auditor's report that includes our opinion. compliance with the DBS. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS IUK) will always detect a material misstatement when it exists. Auditor's responsibilities for the audit of the flnancial statements Having reviewed the laws and regulations applicable to the charitable company, we designed and performed audit procedures to obtain suff icient appropriate audit evidence. Misstatements can arise from fraud or error and Specifically. we: are considered material if. individually or in the Selected a team with sector experlence to aggregate. they could reasonably be expected to perform the audit; influence the economic decisions of users taken Obtained an understanding of the charitable on the basis of these financial statement5. company's procedures for ensuring compliance with laws and regulations: 32
' ReDrfI Obtained and reviewed internal policy and procedure documents,. Made enquiries of management and the trustees regarding whether they were aware of any actual or suspected incidences of non- compliance with laws and regulations: Obtained and reviewed meeting minutes: Obtained and reviewed correspondence with the regulator. Reviewed legal expenses accounts for indications of any possible non-compliance: and Reviewed the completeness and accuracy of any disclosures made in the financial statements. Identifying key risks relating to irregularities as relating to revenue recognition and cut off including fraud. management override of controls. opening balances as a result of a first year audit engagement. and the identification and application of restricted funds. We then designed audit procedures in response to the risks identified. including performing substantive testing on all material income streams, post period end review, reviewing journal entries and accounting estimates for indications of override or bias, specific substantive procedures on opening balances, and substantive testing of expenditure applied to all performance material restricted funds. We assessed the susceptibility of the charitable company's financial statements to material misstatement, including considering how fraud The audit has been planned and performed in in accordance with auditin8 standards, however, might occur. This was performed by: because of the inherent limitations of audit Making an assessment of the charitable procedures there remains a risk that we will not company's control environment, systems and detect all irregularities, including those that may controls including identifying any weaknesses lead to material misstatements in the financial and considering the risk of management statements. There are inherent difficulties in override of controls," detecting irregularities, and irregularities that Assesslng the susceptibility of the charitable result from fraud may be more diff icult to detect company's financial statements to material than irregularities that result from error. for misstatement, including considering how example due to concealment. override of fraud could occur,. controls, collusion or misrepresentations. In Considering whether there are any incentives addition, the further removed non-compliance or opportunities for management to with laws and regulations is from the events and manipulate financial results,. transactions reflected in the financial statements, Obtaining and evaluating the trustees. the less audit procedures are able to identify it. assessment of the risk of fraud. and enquiring as to whether they are aware of any actual or suspected incidences of fraud.. .Reviewing the accounting policies and accounting estimates for signs of management bias. and A further description of our responsibilities is available on the Financial Reporting Council's website at.. www.frc.org.uk auditorsresponsibilities. This description forms part of our auditor's report. 33
Troste85' Repgrt Gorrnce Report Tw5te8s" RospDnslbllltl8s èrtth.fjqp*"....i Financ Statemeftts AaitOrS, R¢ ort GorLtlrLLL&d other matters The prior period financial statements and the corresponding comparative figures included within these financial statements were not audited. Use of our report This report is made solely to the charitable company's members. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the charitable company s members as a body, for our audit work. for this report. or for the opinions we have formed. Date: 14 March 2025 Jonathan Healey FCA Senior Statutory Auditor For and on behalf of: Lindeyer Francis Ferguson Limited statutory Auditors, Chartered Accountants North House, 198 High Street Tonbridge Kent TN9 1BE 34
DANDELION TIME
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2024
| 2024 Note £ Income from: Donations and legacies 3 295,468 Charitable activities 4 121,502 Other trading activities 5 50,699 Investments 32,731 Total 500,400 Expenditure on: Raising funds 6 192,558 Charitable activities 7 188,168 Other costs 8 21,865 Total 402,591 Net income 9 97,809 Transfers between funds 13 5,188 Net movement in funds 102,997 Reconciliation of funds: Total funds brought forward 442,995 Total funds carried forward 13 545,992 Unrestricted funds |
2024 £ - - - - - - 2,342 - 2,342 ( 2,342) 55,977 53,635 623,012 676,647 Designated funds |
2024 Restricted funds £ 528,918 71,584 - - 600,502 - 507,934 2,472 510,406 90,096 ( 61,165) 28,931 176,042 204,973 |
2024 Total funds £ 824,386 193,086 50,699 32,731 1,100,902 192,558 698,444 24,337 915,339 185,563 - 185,563 1,242,049 1,427,612 |
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 |
35
DANDELION TIME
BALANCE SHEET AS AT 31 AUGUST 2024
| Note Fixed assets Tangible assets 11 Current assets Trade debtors Accrued income Cash at bank and in hand Cash on deposit 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 |
2024 £ 2,000 55,000 897,787 100,000 1,054,787 ( 156,009) |
2024 £ 528,834 528,834 898,778 1,427,612 545,992 676,647 204,973 1,427,612 |
2023 £ - 15,921 388,533 500,000 904,454 ( 149,376) |
2023 £ 486,971 |
|---|---|---|---|---|
| 486,971 755,078 |
||||
| 1,242,049 | ||||
| 442,995 623,012 176,042 |
||||
| 1,242,049 |
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 .............................................. and were signed on its behalf by:
…........................................ GILLIAN WILFORD Chair
Company number: 4959632
36
DANDELION TIME
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2024
| Note Cash flows from operating activities: Net cash provided by / (used in) operating activities A Cash flows from investing activities: Interest received Purchase of tangible fixed assets Cash received / (placed) on deposit 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 Drecrease / (increase) in debtors Increase / (decrease) in creditors Net cash provided by / (used in) operating activities |
2024 £ 144,436 32,731 ( 67,913) 400,000 364,818 509,254 388,533 897,787 185,563 ( 32,731) 26,050 ( 41,079) 6,633 144,436 |
2023 £ ( 40,352) 6,946 ( 16,559) ( 500,000) |
|---|---|---|
| ( 509,613) ( 549,965) 938,498 |
||
| 388,533 | ||
| 60,119 ( 6,946) 24,869 ( 15,287) ( 103,107) |
||
| ( 40,352) |
37
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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.
38
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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.
39
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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, as follows:
Buildings Over the lease term until 2050 on a straight line basis Equipment and vehicles Over 3-10 years on a straight line basis
Depreciation of an asset begins when it is available for use, ie when it is in the location and condition necessary for it to be capable of operating in the manner intended by management.
Assets costing less than £2,000 are not capitalised but are recognised as expenditure in the Statement of Financial Activities in the year incurred.
Cash and cash equivalents
Cash held on deposit with an initial maturity of approximately three months or less is included in cash and cash equivalents in the Statement of Cash Flows. Cash held on deposit with a longer maturity is shown separately on the Balance Sheet and excluded from cash and cash equivalents in the Statement of Cash Flows.
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.
40
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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 |
2024 £ 118,635 29,455 105,233 - 4,488 549,478 17,097 824,386 |
2023 £ 121,945 23,970 67,738 - 6,839 391,867 18,482 |
| 630,841 |
In the preceding period, income of £457,381 was restricted.
4 INCOME FROM CHARITABLE ACTIVITIES
| 2024 £ Statutory agency grants 71,584 Statutory agency contracts 81,375 Private placements 19,200 Training - 172,159 Families Programmes |
2024 Training £ - - - 20,927 20,927 |
2024 Total £ 71,584 81,375 19,200 20,927 193,086 |
2023 Total £ 105,999 55,181 10,667 12,204 |
|---|---|---|---|
| 184,051 |
In the preceding period, income of £105,998 was restricted.
41
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
5 INCOME FROM OTHER TRADING ACTIVITIES
| INCOME FROM OTHER TRADING ACTIVITIES | ||
|---|---|---|
| Fundraising events Sale of produce and space EXPENDITURE ON RAISING FUNDS Staff costs Fundraising costs Support costs allocated |
2024 £ 45,945 4,754 50,699 2024 £ 123,909 15,383 53,266 192,558 |
2023 £ 14,709 1,809 |
| 16,518 | ||
| 2023 £ 111,714 8,513 43,852 |
||
| 164,079 |
6 EXPENDITURE ON RAISING FUNDS
In the preceding period, £312 of expenditure was paid from restricted funds.
42
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
7 EXPENDITURE ON CHARITABLE ACTIVITIES
| EXPENDITURE ON CHARITABLE ACTIVITIES | |||
|---|---|---|---|
| 2024 £ Staff costs 429,027 Direct costs 71,815 Depreciation 24,372 Support costs allocated 155,537 680,751 Support costs comprise: Staff costs Rent, utilities and property costs Equipment and repairs Insurance Communication and IT costs Office costs Depreciation Disposals Governance costs: Independent examiner's fees Audit fees Legal and professional fees Trustees' expenses Families Programmes |
2024 Training £ 11,927 1,505 - 4,261 17,693 |
2024 Total £ 440,954 73,320 24,372 159,798 698,444 109,860 12,600 196 10,077 47,223 18,042 1,678 - - 10,060 3,236 92 213,064 |
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 |
In the preceding period, £413,247 of expenditure was paid from restricted funds.
43
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
8 OTHER COSTS
| OTHER COSTS | ||
|---|---|---|
| Staff costs Direct costs |
2024 £ 21,865 2,472 24,337 |
2023 £ 14,646 8,263 |
| 22,909 |
Staff and direct costs are in relation to the relocation and development costs. In the preceding period, £8,263 of expenditure was paid from restricted funds.
9 NET INCOME
| NET INCOME | ||
|---|---|---|
| Net income is stated after charging: Independent examination fee Auditor's remuneration STAFF COSTS Gross salaries Employer's National Insurance contributions Employer's pension contributions |
2024 £ - 10,060 2024 £ 616,653 49,084 30,851 696,588 |
2023 £ 2,820 - |
| 2023 £ 528,998 34,469 26,355 |
||
| 589,822 |
10 STAFF COSTS
There was one employee with employment benefits (excluding employer pension contributions) within the £60,000 - £70,000 band in the current period. No employees exceeded employment benefits of £60,000 in the preceding period.
During the period, there were on average 26 staff on a head count basis (2023: 23).
44
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
DANDELION TIME
11 TANGIBLE FIXED ASSETS
| £ Cost Brought forward at 1 September 2023 - Additions 27,083 Carried forward at 31 August 2024 27,083 Depreciation Brought forward at 1 September 2023 - Charged for the year 81 Carried forward at 31 August 2024 81 Net book value At 31 August 2024 27,002 At 31 August 2023 - Assets Under Construction |
Buildings £ £ 522,049 11,077 35,330 5,500 557,379 16,577 44,106 2,049 24,291 1,678 68,397 3,727 488,982 12,850 477,943 9,028 Equipment and vehicles |
Total £ 533,126 67,913 |
|---|---|---|
| 601,039 | ||
| 46,155 26,050 |
||
| 72,205 | ||
| 528,834 | ||
| 486,971 |
45
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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 2023 Released to income Received in the year and deferred Balance at 31 August 2024 |
2024 £ 138,773 12,227 5,009 156,009 2024 £ 94,985 ( 94,985) 77,769 77,769 |
2023 £ 134,840 9,911 4,625 |
| 149,376 | ||
| 2023 £ 190,098 ( 190,098) 94,985 |
||
| 94,985 |
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.
46
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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 Designated strategic premises Expansion strategy Total funds |
Brought 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 |
Income £ 30,000 321,351 25,000 108,745 64,784 - 18,333 32,289 600,502 500,400 - - - 500,400 1,100,902 |
£ ( 5,538) ( 209,619) ( 18,750) ( 119,721) ( 74,287) ( 1,566) ( 65,178) ( 15,747) ( 510,406) ( 402,591) - ( 2,342) - ( 404,933) ( 915,339) Expenditure |
Transfers £ ( 51,489) - - - - - - ( 9,676) ( 61,165) 5,188 41,863 14,114 - 61,165 - |
Carried forward £ 7,123 136,235 6,250 - 13,530 3,619 24,458 13,758 |
|---|---|---|---|---|---|
| 204,973 545,992 528,834 47,813 100,000 |
|||||
| 1,222,639 | |||||
| 1,427,612 |
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.
47
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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.
48
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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 £ 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 |
49
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
14 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| CURRENT YEAR £ Fixed assets - Net current assets 545,992 545,992 PRIOR YEAR Fixed assets - Net current assets 442,995 442,995 Unrestricted funds |
£ 528,834 147,813 676,647 486,971 136,041 623,012 Designated funds |
Restricted funds £ - 204,973 204,973 - 176,042 176,042 |
Total funds £ 528,834 898,778 |
|---|---|---|---|
| 1,427,612 | |||
| 486,971 755,078 |
|||
| 1,242,049 |
15 OPERATING LEASE COMMITMENTS
The charity is committed to future minimum lease payments under non-cancellable operating leases as follows:
| Due within one year Due greater than one and not later than five years |
2024 £ 13,718 2,319 16,037 |
2023 £ 13,718 3,437 |
|---|---|---|
| 17,155 |
16 CAPITAL COMMITMENTS
At 31 August 2024 the charity had contracted capital commitments of £104,653 (2023: £Nil).
50
DANDELION TIME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
17 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 (2023: £12,600), and there were no amounts outstanding at the year end (2023: £nil).
The key management personnel for the year ended 31 August 2024 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 £216,032 (2023: £167,086).
The members of the Senior Management Team contribute approximately a quarter of staff hours and also undertake therapeutic, training and fundraising activities.
The charity paid for architectural services totalling £4,950 to Felix Lewis Architects Ltd, a company controlled by the son of a Trustee during the year (2023: £nil). In addition to the paid services received by the charity, Felix Lewis Architects Ltd provided pro-bono architectural services to the charity with a total gift-in-kind value of £1,733 (2023: £1,733).
Trustee donations received by the charity without conditions attached in aggregate totalled £2,216 (2023: £6,327).
There were no Trustees' remuneration or other benefits during the current or prior period.
Expenses of £92 (2023: £Nil) in respect of travel were reimbursed to one trustee (2023: no trustees) during the year.
18 PRIOR PERIOD PRESENTATION
The comparatives have been re-presented in respect of the following. Cash on deposit for a total of £500,000 has been re-presented separately from Cash at bank and in hand on the Balance Sheet and is no longer shown within Cash and cash equivalents in the Statement of Cash Flows.
51
TkarLk 06L www.dandeliontime.org.uk - 01622 814001 Dandelion Time, Charlton Lane, West Farleigh. Maidstone Kent, ME15 ONY Registered Charity Number: 11366131 Company Limited by Guarantee I Company Number: 4959632