Annual Report and Financial Statements 12 trLofLtks to 51st A-S￿st 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￿$10￿ & oliv&rsit o tk8 rLatlOrLAI GofLv6rsatio 0¢4r or irL 4bilit Tk& DatLa£lion Tim£ rr roack Our therapeutic approach is family based, embedded in nature with a range of activities that engage head, heart and hands. CrA Providing a peaceful natural environment, absorbing children and families in calming hands-on activities to harness the healing powers of the natural world, We learn to care for and nurture the important things in our lives. Engaging in sensory or rhythmic activities, working with our natural materials to help to soothe the busy mind. Nat￿r6 CrAK We learn to experiment and try something new, and that sometimes things go wrong but we can adapt and go on to create something beautiful. 4op• FaThLiI FAT￿11) J Working together with the child's carer or family member, providing moments of joy they can embrace together. and helping them to discuss and explore the difficulties they are facing together. They rebuild relationships and break the cycle so they can build hope for the future. GohvrnBDce Report Tntstees. RospDnslblliiles A￿d￿or$. Reports Fiftanc￿ Statements Tr￿SteA5, 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. G￿r￿anCe 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 I￿tor￿LatIo￿ 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 I￿ow 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• &l*ldilO 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 DA￿￿8110￿ Tirrt&, tk& s-rr ort tkn kAV8 rovid&J kas b&&rn li¥inL¢aS￿f¢tbI6. Tk8 ositiv& i fAryLili&s wko kave AGc¢ss&d DA&rya&liotL TiTri¢'S Se￿1¢￿$ kAS a ￿Orld of alff&r6￿6&, l¢Ading to i￿Gr6￿5&1 cornfia&rL¢&, ITr Matt Paterson. Headteacher •te81' R•po.rt GowrnBDce Report Tru5tees' RespDnslbllrileG Audknrs. Report5 Firtancl￿ Statements O￿t 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$6i¥- TiryL& S brok&n doWrL rd4t1ofys￿rs witk ortiV& kA5 b&& -tAI syr 0￿J-￿5. &rI&￿6¢ kthol tk6 b&St ¢%r Parent Impact of programme5 The programme has had a positive impact on the children and families attending and brought significant benefits to children with serious emotional and behavioural diff iculties. Evaluation in the period has shown the programme has brought positive changes to children's psychological wellbeing. self-esteem. confidence, and resi5ience. Most children have re-entered or engaged better with school, become less isolated and have reduced anxiety. fear, and improved emotional regulation. Dandelion Time reflects its values in the care and development of all its stakeholders many of whom have experienced past trauma and have lived experience. We consider staff and volunteers in the next section and in addition the charity has worked on separate programmes with.. Young adults with learning difficulties Young carers New foster mums with babies Payback teams 75/ Improv8d Behaviour 81/ 80/ 77/ Improved Confidence Improved Emotional Wellbeing Improvod R8lationships % based on number ol children with improvements in each outcome 2022-2023 10 .Nstees' Repo.rt GobprnBDce Report Tru5tees' RespDnslbllriieG Aud￿Or$. 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 F￿n￿raISi￿ Far￿1 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. /l￿b￿$S￿￿or5 FAGllti&S GAra8ni 11 rystees. R•port Go¥grn8nce Report Tntstees. Responsibrfit485 Audknrs. Reports Financlal Statements OLLr activiti8s atla social inL tXGt corntirLLL84 Our community Dandelion Time continues to be committed to fostering meaningfu5 relationships within the communities our centres are situated. 'rriiijl:, Bringing communities to Dandelion Time Over £8.000 was raised at our annual May Fayre which was attended by over 750 people. Although a fundraising event, it also provides an opportunity for families to return to Dandelion Time and for the local community to experience a little of what we do. Many of the activities we offer are free for all and are reflective of the Dandelion Time approach. We are grateful to the Attended by 650 people, and with performances scores of volunteers. the community groups and from Dandelion Time's Patron, Sir Michael the corporate supporters who enable this event Morpurgo. the Kent Police Band. Hildenborough to happen. Church of England School, West Kent Youth Voices and Semi-Toned, our inaugural Candlelit Christmas event at Tonbridge School was a sellout event. li Communities supporting us We are fortunate to have the continued support of many community organisations including churches, schools and community groups who not only raise funds for the charity but also provide volunteers at our events. 16 gardens were opened in aid of Dandelion Time as part of our Summer Gardens Campaign. Together with the sponsor of the campaign, Ruxley Manor Garden Centre. these supporters raised over £14,000. 740 visitors A partnership with Fareshare supports our families by providing food donations and we continue to work closely with a number of local charities. £8, 000 raised 12 Go*rnBnce Report Tnt5te8s' RospDnslblliiTes Aud￿￿$. 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 Go￿rnance 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 A*al4 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#N￿lbllltIes 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 0￿r strat&3y for tkn f¢(t￿re 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 Aud￿Or$. 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 A￿d￿Or$. 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 A￿￿￿Or$. Report5 FInanCL￿ Statements FIna￿cIAl SKStairLability fitLAfLciAI r£vi6w Income generation Income is generated from a diverse range of sources. -Staiutory J4enty fjranls 6%_ Total Income 202&. £1.100.902 f2023: £8J8.356J -StsI￿Ory A8eft¢y Contrn¢ts . Pl•cements 2% - Tralnlns 2% Grnnts 50% Events Z3Y• Glft Ald Donatlons, Events and Retall - Giving Throughout the year, Dandelion Time's corporate Total donations including gift aid were £274.908 partners have continued to play a vital role, (2023: £238,974) with the increase achieved supporting the charity in multiple ways. This through a greater proportion of corporate includes selecting us as Charity of the Year, donation this year. The graph below encouraging employee fundraising, taking on demonstrates the pressure on individual donation challenge events, sponsoring our events. over the last three years. Dandelion Time has displaying our collection pots. and volunteering introduced an additional event to help with on site. Together their donations increased by fundraising. This is consistent with the experience 16/ to £170.763. We hosted19 corporate team of other charities as individuals adjusts their days. We are especially grateful to Gallagher finances to cope with the cost-of-living crisis. whose employees voted for Dandelion Time to receive a large donation. Most of the donations were unrestricted funds and helpfully the small number of restrictions were to our family programmes and essential site development activities. A full list of our generous corporate partners is given at the end of this report. Mo.0 The Big Give Christmas Challenge raised over £49.000 (including Gift Aid and off line donations). .0 llll..INI. £¥•rtl aJldR•tft* 2022 11202S •2024 21 Gowrnence Report Tru5te8s' Roswnslbllitles A￿￿￿Or$. 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¢ Go*rr*nce Report Tw5te8s" RospDnslbllltTes AuoAors' Reports Financ1￿ statements Firwrlcial S&**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