Il Dondelion Time Annual Report and Financial Statements 12 trLofLtks to 51st A-S￿St 2024 Registered Charity Number: 11366131 Company Limited by Guarantee I Company Number: 4959632 66 I wo￿14 kngkl r¢GopvLrt8rn4 fAryLili6s tknt knv¢ &X &ri¢rLc¢d A sig￿lf1¢￿ILt rrioa of to tr DarL4&liorn Tirrt6. Tkn s¢ttirLg IS S(4ck a atL4 iaylliG ¢rLvir0￿￿&rnt. Tk& Staff tk&r6 ar& v¢r SAf6 &nvirornftL6fLt for fArrtili&s to k&1 roc&ss tk8ir trALItrLA &X r6ss Lotiorns tkAt to b¢ ¢X r6ss&d, alwa S Wltk no￿j￿43&r¢￿6rlt￿l ¢Arir¥g °rr roAcL to &tk&r tknr& 6v&r w&&k wki¢k k8lr&a ws to k&al froftL softL& of tra(LfVLa w6 &X a&rstarn4 &Ack otk&r orl A ol&e &r 16v¢l ArLd becoftL& &v&rn closer fropvL it. Parent CorLt6rnts M•ssa8• from our Chair M•ssac• from our Chl•l Ex•cutlv• Offlc•r$ Refer•nc• and •dminstratlv• dotalls Trustaès. R•port Our activities and social impact Our strate8y for the future 13 Our committment to sustainability and the environment 20 Flnancial sustainability and flnancial review 22 Governance Report 27 st•t•m•nt of Trust••s' R•sponslbllltl•s 30 Ind•p•nd•nt Audltor$ R•port 31 Flnanclal St•t•m•nti 35 Growin3 0￿r ITrL irL A TiftL& of RisirL3 N&&d At Dandelion Tlme. wo believe every chlld This year we supported 290 children. up from 197 deserves to grow up feellng safe. the previous year. demonstratin8 both the growin8 nurtured. and free from fear. Yet the reality facing many children and young demand for our work and our 8bllity to respond peopl8 today Is Increaslngly challenglnG. with compassion, creativity. and resilience. Our adaptabillty has been strengthened further Rates of mental health problems have risen through innovation. partnerships wlth schools, and sharpty over the past decade. with one in five the dedication of our staff and volunteers. children now experienclng symptoms of probable mental health problem, compared to one in nine in 2017 INHS Digital. 20231. Every day, 500 children are referred to mental health servlces for anxlety alone (Children's Commlssloner, 20241. For many famSlles. lon8 waitin8 lists mean vital support Is delayed at a tlme when early Intervention is critical. Importantly, the imp8Ct of our work has also been reinforced through positive external evaluation by the University of Greenwich, givin8 confidence that our approach continues to make a meanin8ful difference. We have delivered this progress durin8 an exceptionally challenging funding environment. Income generation remains diff icult. with corporate partners facing Increased costs. ncluding National Insurance rises. and charitable foundations inundated with applications-many closing pro8rammes early due to unprecedented demand. At the same tSme, the ongoSng cost-of- livin8 crisis continues to affect families, donors. and funders alike. Despite these pressures, the or8anisation has remained focused. a8ile. and flnanclally responslble. Against this backdrop. l am immensely proud of what Dandelion Time has achieved thls year. Our programmes contlnue to fill a crucial gap. providing timely. therapeutic support for children and familles while they wait for, or alon8side. statutory services. 66 For ov&r 23 6ars, DATha•li¢r& firt6 work¢4 As Chair. l am grateful to our staff. volunteers. Trustees, partners. and supporters for thelr unwavering commitment. Together. we are ensuring that more children receive the care. connectlon. and hope they need-today and for the future. w6'r4 lort vir 'rr All wknl (119 Gilly Wilford Chair Our impact in numbers Our reach goes beyond the child. this year we've OLLck£d tkn liv65 of 4,078 80 18 290 197 571• Ckniar6rL PrirryAr CAr&rs Tknr4 SSiOrnS 187: 95 Prof&ssionAIs Io¢AtionS All made possible by 26 102 32 taff lar vol&￿t6&r5 and supported by.. 172 210 560 700 1634 Corporate Volunteers Communfty Payback VoluntMrs Supporters in our local communltles Students from seven local schools People attending our •v•nts M8ssa3& fro￿ Owr Cki&f EX&¢￿tIv& officers We are contlnually humbled by the coura£e and reslllence of th• chlldren and famlll•s we work wlth. and by the moments of connectlon, creatlvlty. and dlscovery we are prlvlle&ed to wltness each day. Many face immense challen8es-from trauma and loss to anxiety and uncertainty-but through gentle therapeutic support. creative activities, and time spent in nature. children begin to regain confldence and self-esteem, famllles strengthen bonds, and Ilves start to chan8e. These quiet. powerful, and transformative moments are at the heart of Dandelion Time's work. They are only possible because of the 8enerosity. commltment. and belief of our supporters. volunteers. staff. and partners. Your support allows us to reach more children and families. continue to Innovate, and ensure that high-quality. nature-based therapeutic interventions are available to those who need them most. From everyone at Dandellon Tlme, thank you for belng part of thls journey and for helping us nurture hope. healln8. and possibility for the chlldren and families we serve. 66 Jane Angell-Payne CO-CEO Graham Carpenter CO-CEO Tkn￿k yow to ¢v¢r or wko kns SL Gowla￿'t 40 it Witkowt o rr vri a•f•r•nc• •nd R¢f¢r6￿c& AolTrLifkiser4Ativ¢ D¢tAils Chalr Dr Carolino Jessel Iresl8ned 11 October 20241 Mrs Gllllan Wllford (appointed 11 October 20241 Trustees & Dlrectors Mr Dan Barnaby (appointed 11 December 20251 Slr Paul Carter Dr Caroline Jessel Iresi8ned 11 October 20241 Dr Neil Potter lappointed 19 January 20261 Ms Philippa Dau8htrey Mr Karthikeyan Vijayakumar Ire518ned 14 March 20251 Mr Robert Weare Ibppolnted 11 December 20251 Mrs Gillian Wilford Mr Jonathan Fenn Dr Lesley Hanney Iresi8ned 14 March 20251 Ms Beth Mor88n Mrs Miranda Romano l&ppolnted 11 December 20251 lawallSn8 re8SstratSon as DSrectorl Mr Slmon Norman Chl•l Ex•cutlv• oinc•r Graharn Carpenter 8EM Mse Dlr•¢tor of Fln•n¢• & Company S•¢f•tsry J•n¥ An8ell-Payn¥ FCA D¢hA l•ppoSnl•d CO-CEO 25 Nov•mb81 2025) DSr•ctor ol Therapy & Tr•lnln¢ Carol Brid8es MBACP Msc HV Idipl DSr•ctor ol Fundralilni & PR Kate Bourne Iresi8ned 9 October 20251 P•trofii Dr Caroline Jes5•1- Founder 51r Mlchael Morpurgo - Chlldren's Lèureate and Author Isabel Hardman - Journalist. Author and Presenter Company R•ilit•r•d Numb•r 4959632 IEn8land and Wrjesl R•glstratlon D•t• 11 Novernber 2003 R•ilst•r•d Charlty Numb•r 1136013 (En￿and aThJ W•lesl R•iiit•r•d OffF¢• Dandelion Time Elmscroft Cotta8e Charlton Lane West Far1el8h Maidstone Kent MEIS ONY Ind•p•nd•nt Auditor Jonathan Healey FCA WP Audit Str¥ices LLP Chartered Account&nts Statutory Auditors North House 198 Hi6h Street Tonbrid8e Kent TN91BE B•nk•rs HSBC 1-5 Week Street Maldstone ME14 IQW R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements Tr￿st￿5, r¢ ort The Trustees (who are also the directors of the company for the purposes of company lawl present their report tO8ether with the audited financlal statements for the year ended 31 August 2025. The financial statements have been prepared in accordance with the accounting pollcies 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 preparin8 their accounts in accordance with the Financial Reporting Standard a pplicable in the UK and Republic of Ireland (FRS 1021. leffective 1 January 20191- (Charltles SORPI. Slnce the charity quallfies as small under section 383, the strategSc report required of medlum and large companles under The Companies Act 2006 IStrate8ic Report and Director's Report) Regulations 2013 is not required. Publlc Beneflt The Trustees have had due re8ard to 8uldance issued by the Char￿Y Commlsslon and conslder the work done by Dandellon Time is in the public benefit as the programmes are open to those in need. The Trustees are satisfied that the objects of the charity will be met through the various activities bein8 undertaken. *J' R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements 0￿r activit185 arla 0￿r strAt& ic ob'8ctiv&s Our programmes contlnue to flll a vltal gap In local servlces for vulnerable chlldren wlth multiple and complex needs. Referrals come from CAMHS, schools, and Early Help and SocSal Servlc8s. reflectlng the role Dandellon Tlme plays alongsld8 statutory provlslon. 10% 35/ Referrals from schools have Increbsed Compared to18st year and now account for over hall of 811 referrals, up from 40°A in 2023124. 26% 55% Demjnd has IncreJ5ed by over 35% in the last year. wlth 299 children and fomllles referred. Up from 221 in 23/24. AMHS / H••lth¢•r• Eirly H•lp / Sodal S•rd¢•i Ch•dtl•i /Oth•r • khooli 9% AGI r¢l￿fOrGI vital rol& DarLaeliorn TiffL orti IA S I￿ s￿rr ¥ Gkiiar¢rn wko kt otk&rWiS& Walt too loy for k&1 Chlldren are referred for a range of emotional and behavioural needs, Sncludln anxiety. trauma. diff icultles with attachment. low s8lf-esteem. or challenges •n8agln£ In school and communlty Ilfe. 83/. 63/. 53/. 35/. um* Abu* or Domestlt Vlol•nc• Attachment M•nt•l H••lth School R•fus•l or Dlfll¢ultl•s Dllflcultl•s Ex¢luslon Many of the children we support experience complex emotlonal dlff Icultles Ilnked to multiple adverse childhood experiences (ACES). such as abuse or neglect. witnessin8 violence or abuse in the home, or bereavement. Research shows that ACES are associated with long-term impacts. including chronic health problems. mental illness. substance use. and reduced educational and employment opportunities. At Dandellon Time, over half of the children we work wlth have experlenced four or more ACES. 8y addressing these challenges early and holistically. our support can make a meaningful difference to children's wellbein8. educational outcomes, and lon8-term lrfe prospects. R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements rr roAck Our Nature, Craft and Famlly Systems methodology has been developed to meet these needs, supportlng chlldren to bulld reslllenc8, strengthen relatlonshlps, and engage posltlvely at school and home. CrAK Provldlng a peacef ijl natiiral envirnri Irii.. Ill, absorbing children and families in calming hands-on actSvltles to harness the healing powers of the natural world. Caring for and nurturlng the Important thln8s sn Ilf e. Engagin8 In sensory or rhythmlc activitie5. working with natural materials to help soothe troubled minds. Throu8h experiment and tryin8 something new," overcomin8 challenges and creating something individual. interestin8 and beautiful. C raft t•.p l FArtil st¢rrtS FaftLiIJ J Working together with the child's carer or family member, providing moments of joy they can embrace together, and helpSng them to discuss and explore the difficulties they are f aci ng together. Rebuilding relationships and breaking unhelpful cycles for a rnore hopeful and positive future. 10 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements ro roprtm&s Our approach Is dellvered across a range of therapeutic programmes withln peaceful natural envlronments, usln8 en8a8ement In sensory and rhythmlc actlvltles, and working with the family unlt. Family Support Programme Chlldr•n ai•d 6-13 fv Vnlqu• *ppmach lo both childr•n Multl F*ffllty d ur•r Nature and craft based W••ki FafflSlles ar• key to th• approach. wlth 50sslons deslgned to strengthen relatlonshlps. bulld confld•nc•. and support posltlve communlcatlon. Dellvored by experlencèd th•raplst$, e•s•work•rs, and volunteers Calm. $)f• sp•¢•$ fost•rlni connectlon. growth and pathway to hoallng .11 School Partnerships Chlldr•n aged stren￿h•nI school Natur• and craft based 6-11 8Q8 •nd hom• r•latlonshlp U$lng th• Natur•. Craft and Famlly Sy$t•m$ m•thodology. support Is provided to •mb•d skllls and wollbelni approaches In school practlc• Supports children with omotional difficultios to improv• wellbeln& att•ndanc•. behavlour. and learnlng Lon£ term partnership to train and mantor staff Nurture in Nature ehlldr•n •i•d Nature and 14 7-11 IIIYII 2 3 0 1• craft based Groups of up to 12 chNdr•n School St•tt W••ki Supports children who may fac• school attendanc• issue5. low s•lf-esteem. poor phy$lcal or mental health Sessions with school staff. combining nature. craft. and wellbeing activities in a safe outdoor environment R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements o￿tC01V￿￿S We saw Improvements In key wellbeln¢ Indlcators among the chlldren and famllles we worked with on our family support programme and as part of our partnerships wlth schools. x r¢ss 4fiJtki¥ tkAt sk¢ f6lt s to 6% r¢ss.' P•r•nt l•lt b•tt•r about th•ms•lv•s "YO￿ knv6 Othr liv6s. r6lAtIOrLski kns com6 orn 16Ars bowids, w& ar6 $0 ¢Ios& skn is s￿¢K 4 lovi¥, knrry, ¢AITrL cki14 rnow. Tkn fil kt r6s ons6 S 4isrlAJ6a kas COftL 16tslJ flow￿.. Par•nt felt they would cop• b•tt•r wh•n thinis io wroni f•lt more conf id¢nt 75/. l•lt thelr r•l•tlon4hlp$ w•r• b•tt•r "It's LLS A lot Closer lot GOILtr LL&r tkn world." p ar•nt 70% Parents and Carers also reported posltlve changes to thelr own mental wellbelng after attendlng the programme. 'Ii R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements IrL r￿￿￿bar$ Total chlldren supported Thls year, our work to reach more chlldr6n and families has grown in both scale and Impact. with the number of Chlldren supported Increaslng from 197 to 290. The number of f•mllles on our Snten$lve Famlly Support rogramme Increased by 18 wlth a furth•r 75 mpacted across our new pro£rammos. 197 47/ Increase across all pro8rammes Famlly Support & School Partnershlps • Nurture In Nature Much of this progress h8s been m8de possible through innovation. strong school partnerships. and the dedication of our staff and volunteers. 23/24 24/25 N•w ways of worklng Deliverin8 our Nurture in Nature programme for school groups and expanding our Partnership pro8ramme has demonstrated an increase in 8ccess to our pro8rammes in a cost-effectSve way, enabling us to extend our reach while maintaining high-quality support for every chlld. Famlly Support Programme and School Partnershlps Removlng Barriers We seek to understand and remove any barriers to referral or attendance. During the year we have improved accessibility and worked with both carer and child to improve attendance. We have used volunteers and partners to provide transport to our sites and have worked with referrers and schools to find funding. 215 t18 children and families more children than 2023/24 Maldston• 11 141 1 150:,11 Expandlng referrals and delivery at our s•telllte slt•s We have made important progress that will enable us to expand reach through satellite our sltes. 11 Grav•sham Aihlord Partner Slte li li A5hford: Fundlng was ralsed this year for a new building which wlll enable us to hold more sesslons. with work underway this year. The site is planned to be8in operations in 2025/26. Gr*¥••h•m Graiiegham.. We have increased our engagement within local schools, Strengthening our presence and relationships in the area. This expansion ensures that more children and families have easler access to our programrnes and that our services are embedded within local communitles. M•id5ton• Thxoyk Ck4s& initiAtiv¢s, fftor6 6k414r&RL An4 f4rrtili6s 4r6 4CcISSI￿ SI rt tk4t P Dand•loll Thn• c•ntr•s P SchEoI partn•TshlpÉ P schools •nrolled on school Tthershys IProyamm# be8in In 251261 13 Reference and Administration Details Tiust885' Responsi￿1111 Truth•sR•port Rep)rt olthe Audltor nancl81 Ststements In focus: N(Lrt￿re irL Nat(Lr8 A new approach. broader reach A new bulldlng at our Maldstone centre gave us the opportunlty to hold addltlonal sesslons. and we used thls to pllot a new programme - Nurture In Nature. Dandellon Tlme was founded on the bellef that all children should have access to nature and Its 8billty to nurture and heal. For over 24 years, we have worked with children and families who have experienced cornplex trauma. However, schools referring to us often told us that our approach could also benefit a broader range of children experiencing lower-level challenges that were affecting horne and school Ilfe. Childr•n 48•d Nature and craft based 7-11 ***** Groups of up to 12 chlldren School Staff We•ks Still rooted In our core bellef that nature Is a great healer, the programme brlngs groups of chlldren together with school staff to strengthen chlldren's relationships with trusted adLJlts and embed wellbeln8 approaches Into everyday school practlce. Impact Early outcomes Indlcate the pro8ramme's positlve impact on chlldren wSth emotlonal wellbein8 Issues. poor school attendance, and low levels of self-esteem. 75 children 66 attended sessions in 2024/25 Tk& bo s kna ek& 8EST t1￿6 knv¢ SO ositiv¢ abO￿t it all. It's Sw6k r6at id64 I ko lots of otk&r s¢kools find it AS b&rL&ficiAI. School Famlly Llason Offlc•r 5 groups From 3 schools and 2 youn8 carers groups from across Maidstone have taken part and are really posltive about the experience and outcomes 25 sessions 66 l &rj& Oy&d Dana&lior delivered by Dandelion Time caseworkers and volunteers t￿rL. Chlld Following its success. Nurture in Nature will expand to our Ashford centre in 2025/26. 14 R81erence and Administration D•t•ils Truth•sR•port Trust88S' Respon￿￿1111 Rep)rt of the Audltor nancl81 Ststements O￿t¢O￿Les 26 children & families Thls year, we have extended our pllot of school partnershlps with an additlonal school in North Kent. wlth great success. At the end of the year, we also enrolled a multl-school academy, brlnglng a further four schools to th• pro£ramme over th• n•xt two years. were supported as part In our school partnership pro8ramme this year. Four at our Gravesham centre. and 22 in their own school These partnershlps ar6 central to our approach, not only because schools play a vltal role In promotlng and supportlng chlldren's m•ntal health and wellbelng, but the model also provlde$ a cost effectlve way to reach morg chlldr•n. Evidence shows that school-based interventions are most effective when part of a whole-school approach Icefai et 81.. 20211. and even small- scale, structured pro8rammes can lead to measur8ble improvements In children's soclal and emotional wellbein8 (Goldberg et al.. 20191. Through our partnership with schools and professional training, we are able to embed wellbeing strategies into the school culture. ethos, and daily practice. This helps to ensure children benefit from consistent support both in and out of the programme. while also en88ging parents. carers, and the wider community. Improvements in wellbeing f•lt bett•r about thoms•l¥•s 87/. felt they would cope b•tt•r when thln8s go wroni f•ft tholr rel•tSon5hlps w•r• b•tt•r w•r• more engaged at school Building School Capacity for Sustainable Wellbeing Support. Uslng the Nature. Craft and Famlly Systems approach, staff receive ongoing training to establish an in-school support programme. Thls takes a minimum of 30 weeks, before the school works independently. 66 l ¢O￿a￿'t b6 k4rri6r witk kow w411 ro k4S ro r6ss64. Th*ir it kas k4d OTr 0￿r H•8d T•ach•r Phase I Inltlal Pro8r•mm• at D•nd•llon Tlm• Phase 2 School-Lod wlth Dand•llon TIM• Support Phase 3 School-L•d wlth M•ntorln8 School 5taff18ad ful￿ at school,. D8ndellon Time provide5 Intensive mentorin8 onsite and remotely. Phase 4 Pro8rammo E4tabllsh•d Ses5ion5 led by Dandelion Tlme caseworkers at one of our eentre5.' School staff shadow and learn. The pro8ramme 15 establlshed at the sch¢)ol 51te. with 08ndellon Tlme providing on8oin8 uidance. support and mentorln8 S•sslon tske plbee at the school led by Dandelion TSme c8seworker5,' School st•ff shadow •nd l•am Multi-school Academy Four schools enrolled. wtth two schoo15 Startln8 Phase I In January 2026. 2nd School Se$510ns are OfV)In& wtth chlldren parlicipatir 8nthusi8Stlcally a￿1 dernonslratin8 improved social and emothjnal skills. Founding School Partner Fully up and runnln8. en8a8in8 chlldren through outdoor activities. ernotlOll81 literacy exercises. and 8roup r•flects'on 5e55ions. 15 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements TOVS ro A key part of Dandellon Tlme's work Is •nsurlng At Dandellon Tlme. we are commltted to our methodology Is dellverod conslstontly and Creatlng an Incluslve envlronment for all eff•ctlvely, both wlthln our own pro8rarnmes chlldren, famllles. staff. and volunteers. Th1$ and to prof8s51onals worklng wlth ehlldren y•ar we have contlnued to embed accosslblllty, aff•ct•d by trauma. InclusSon, and dlverslty across all areas of our work, gulded by our ongolng Accesslblllty, Incluslon and Dlverslty Plan. Thls ear. we hav• contlnu•d to develop our traln ng resources, update guldance for th8rap8utlc staff. and expand profosslonal W•bslt• and Soclal M•dla l•arnlng opportunltles. laylng the groundwork for natlonal roll-out and 8nsurln We completed a full accessibllity review of our reaches more chlldren and famll our approach webslte to identify areas for improvement and es. work towards AA compliance. Measures have already been taken to improve contrast, D•v•lopm•nt of Training Modul•s readability. and screen reader accessibility. and Work has begun on a new tralnlng package that our Equality and Diversity policy is now will provide accreditation for professlonals to prominently displayed. Social media activity has also been reviewed to ensure all content reflects deliver rogrammes using the Dandelion Time metho ology. This initiative is designed to help our commitment to inclusion, with imagery and us reach more children and extend the impact of lan8ua8e carefully considered for wide appeal. our approach. The exact structure. content. and Tralnlng and Staff Development positloning of the modules are stlll beSn8 worked through and will continue to be developed into Inclusion and Diversity and Unconscious Bias the next year. courses are now included in our annual staff training to ensure consistent awareness and practice. Site Accesslblllty Practical Improvements have Included addltlonal benches around our centre, and we are reviewing paths, ramps, and general site accessibility to ensure our spaces are welcomin8 for all. Roll-out Strategy for Natlonal Tralnlng PlannSng for a nation81 roll-out of our training Is underway. Thls initlative will move forward In the next year. enablin8 wider access to our methodo108y. Th•rap•utlc Staff Handbook The revlew and update of our TherapeutSc Staff Handbook has been completed, ensuring that our model is delivered consistently, supporting new staff. and providing a foundation for future training. Continued Professional Development Our CPD programme continues to 8row. This year. 187 professionals were trained in Enabling Learning in Children Affected by Trauma and Poor Attachment, supporting the wider dissemination of knowledge and best practice. Recrultment and Workforc• We have taken proactive steps to increase diversity among Staff, volunteers. and Trustees. This includes: Using the anonymous recruiter functionality Including diversity and inclusion focused interview questions Reviewin8 recruitment imagery and language Encouraging a more diverse volunteer workforce MonitorSng and Impact We continue to monitor the diversity of those we serve. Compared with Kent baseline statistics from the 2021 Census.. Ethnicity: 12.4% of Dandelion Time service users are from Black. Asian and minority ethnic IBAMEI groups, matchin8 the county average of 11.5° Disability: 33 /• of our service users have disability. 17.9°A disability in Kent 16 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements By •valuatln£ our work, $harlng l••rnln& and èngaging with national networks, Dandalion Time can inform best practice, influence tho sector. and extend our impact to reach and support mor• children and famili•s. We are buildin8 a communication plan and have Dandelion Time continues to develop as a r.entre en8a8ed a PR consultancy to help secure national ol £,. xi-.i..I l(:ric('. ensurin8 that our approach is media coverage. We are a150 actively researching delivered consistently across all programmes. and joining relevant forums and networks. including links through the Chlmo Trust. to Updates to the Therapeutic Staff Handbook have identify where Dandelion Time can contribute, helped embed best practice. provide framework for consistency. and build trust in the share expertise, and learn from others in the field. charity, The f ull range of stakeho5ders benef iti ng f rom our vork is now represented in this reporL showing that this year ive touched over 4.000 lives Our work has been indeperi(lently evalui?te(I by Uii ivi.'r sily ()f C)r f'.f.'rib'iie. Ii, with hi8h-level findin8S demonstrating that our Nature. Craft and Family Systems approach has a significant positive impact on children's wellbein8 and s¢xial. emotional. and behavioural outcomes. This evidence stren8thens our credibility and informs on80in8 improvements to practice, k tk¢s£ 6fforts, DAr¥46liort T1￿ will not ortlj 46liv6r tra￿$tOr￿lAt1V S￿rro￿t for Gkildr£n 4rt4 ta￿11165, b. Iso ska iOrtAI ¢ornv&rsationS abo rAwTrLA-InfOr￿&￿, r&AC￿r￿-bAss4 oa¢k¢s, ¢￿s￿rI 04&r krtowl¢a3¢ ri6nc6 irnforTrL rA¢6i¢¢ b¢JorLd O&Lr We are also developin8 additional OLltcome moa)iireJ, Incliiding WIMBI IS (Warwick- Edinbur8h Mental Health Wellbeing Scale). These will be Introduced from September 2025. ow In focus: Eval(LAtiorL In Aprll 2024. Dandellon Time comrnissloned the University of Greenwlch to evaluate our Nature. Craft and Family S stems INCFSI approach for children with emotional and behavioural difficulties. The research com ined quantitative data with focus groups of f amilies and practitioners. and found a statistically Significant positive impact on children's wellbein& social. emotional, and behavloural outcomes. 66 ay¢ ¢OrpL l¢t¢l s Key Flndlngs Children experienced rneasurable improvements in confidence. self-esteem, and emotional regulation J -rrortiv¢ Of tk• fal￿11 Ref 8rrer 66 Families valued the safe. nurturin environment and non-jud8menta support irls. Paront Referrers highlighted the approach's holistic benef its. including support f or children not meeting statutory thresholds 66 tkis, tknr&'s M otknr ryrl¢ f¢&1 Saf& Referrer Research report was prepared by Dr Amy Moon. Prolemor Clalre Monks. Hollle Storey ond Sallnl Govada, Unlverslty of Greenwlch. Ins￿tute for Llfecourse Developmen( M*rch 2025 17 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements bilit We have focused on strengthenlng the Financial Sustainability and Income Generation foundatlons of the organlsatlon-our peopl•. our Development of our Income Generation and places. our Éovernance, and our flnanclal Finance Strategy for 2025/26 and beyond is r•silience-so that Dandelion Tlme Is w•ll ongoing. Thi5 work 15 taking place against a position•d for th• futur•. ch811en8in8 f undraisin8 backdrop. with increased People: Staff and Volunteers competition for funding. corporate pressures. and rising costs across the sector. Despite this. In April 2025. our staff survey showed very positive we remain focused on buildin8 a resilient and results. with 100°A of respondents recommending diversified income base to support our lon8-term Dandelion Time as a great place to work. Staff 5U5t8inabillty. reported feelin8 valued, supported. and motivated by strong teamwork, shared purpose. and a cornmitment to diversity and inclusion. Governance. Leadershlp and Rlsk As the organisation grows, strong governance remains essential. This year we introduced a new The suryey also hi8hli8hted areas for risk management process. completed a GDPR improvement. and we have enhanced internal audit. and be8an work on SL4ccession plannin8 communication tools and recruited additional and or8anisational development. administrative support. We will repeat the survey in Spring 2026 to assess progress and shape next Trustee recruitment is underway to ensure the steps. Board continues to provide effective oversight, skills, and leadership. We have also focused on Places: Increaslng Capaclty Through Our SIt•S protecting Dandelion Time's intellectual property Si8nificant progress has been made in as we expand our reach and influence. strengthenin8 our physical capacity. At West Farlei h. the completion of the Bradbury Roun ouse has enabled us to increase programme and training capacity, supportlng more children, families, and professionals. In Ashford, fundin8 was successfully raised through the Aviva Crowdfunder. supported by Gallagher. and work is now underway on a new buildin& with increased capacity planned from early 2026. To34tknr, tA4s¢ d¢v¢lo ftL¢rLts r4 w611 S&4rrortsd, w611 r rAr64 to 4¢lN¢rirt ki k lit -tic sYror¢ for ¢kiiar¢rL ar¥a k4ra In focus: Tk8 BrAdb(Lfy RoLLfLdkoLLS8 Thanks to generous capital fundin8 from Thp FsrAdbiirv kni4ndatioii, we completed a new purpose-built Space at our Mid-Kent stte: The Bradbury Roundhouse, which opened in March 2025. Impact *r Si8nif icantly increased capacity to run multiple sessions Enabled the introduction of Nurture in Nature Tkis lrtv4strt4￿È kns str¢ry¢k¢n4a tk4 r¢ack Qf o&•X work, Gkiiar¢ 18 Reference ind Administration Dot￿1$ Truste85' Respon￿￿11111 Trnst••s Report. Report olthe A￿d￿or Fln8ncl81 Ststements In focus: O(Lr P80 1 The dedlcatlon. $klll. and compasslon of our staff and volunteers make It po$sSble for Dandellon Tlme to create safe, nurturlni spac•J wh•r• Chlldren and famlll•s ¢•n heal and grow. Whether dellverln£ therapeutlc programmes. carln£ for our sltes. supportlnz famllles, or glvlng thelr tlme and expertlse behlnd the scenes, thelr contrlbutlon underplns our ablllty to support chlldren and famllles In a conslsten( effectlve. and sustaSnable way. 26gtaff In our annual staff survey... 100/ said they would recommend Dandelion Time as a GREAT PLACE TO WORK (Llar &ers Wh•r• our volunte•rs support 710 10 Many of our volunteers support Dandelion Time on a regular, weekly basis. Together, they contributed... 34 2,099 , 28 • Famlly Sesslons • Facilltles Animal Care Fundralsln8 Gardenin8 during the year, equivalent to eight full-time staff. This is up from 1,584 days in 2023/24, the increase mainly supporting Family Sessions at our Ashford and Gravesham sites 66 It's in6r6aibl r6warai¥ to know tkn wo* I olo knl s 06k&rs. I lov¢ worki b¢1 O￿ta00r$, k￿0￿1¥ I'TrL ¢Orttrib-ti¥ O SOfvL¢tki¥ tkat TrLAte6rs.' Anlmal Car• Volunte•r 19 rL 0￿r GOTrLTrLitirt¢rLt to s￿StA¢rL￿bljl¢) a tkn ¢rLviforLTrL6rLt Our therapeutic approach is grounded In the healing power of nature.and with that comes a deep responsibility to care for the environment that makes our work p055ibl•. Reconnectlng chlldren and famllies with the natural world slts at the heart of what we do. Throu8h shared experiences outdoors. we nurture appreciation. understandin8. and respect for nature. whlle helping to create the condltlons in which children can feel safe. grounded. and able to thrive. We recognlse that the wellbelng of people and the health of the planet are closely Ilnked. In world facing significant challenges, from climate change and nature loss to social inequality. we are committed to actin8 responsibly and contributin8 posltively to a more sustainable future. Our work supports a number of the UN Sustainable Development Goals, partlcularly those relatlng to good health and wellbeln& quallty education. and environmental sustainability. Across our sltes and activities. we strive to minimise our environmental impact and to embed sustainable thinkln8 into everyday declsions. Thls commitment shapes how we care for our land and buildin8s. how we travel. how we use resources. and how we model respect for the natural world to the children and families we support. Our progr•ss this year We continued to embed sustainable practices across our sites. increasing our use of renewable energy through solar panels and battery storage. Water use was reduced with the installation of an additional compost toilet. supporting both conservation and natural fertil i5ation. Our land is managed using sustainable principles. with a strong focus on biodiverslty. This includes creating wildlife habitats. improving woodland diversity. and using low- impact practices such a5 reusing natural debrls for insect habitats. We continued to improve soil health through extensive cornposting and reusing materials. including cardboard and grass cuttings. to support planting and reduce waste. 20 Many of the children we support experience poverty. We support the famity to address this 8nd the child to positively en8age with education to improve their life chances. ni Where families do not have enough to eat or are eatin8 food with poor nutritional content. we support them throu8h our communal eatin8 and harvestin8 to learn how to make the most of a tight budget. Supermarkets work with u5 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 maint8ln good health and understand how to ensure wellbelng even when facing Strong challen8es. Activities at Dandelion Time are often educational as well as therapeutic and rekindle SnquSslt5veness and love of learning In many chlldren. Recovery frorn trauma and providin8 skills to address challen8in8 Situations enables a chlld to en8a8e positlvely wlth education. 10 We work to reduce inequalltles through an increased understandln8 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. 12 Y￿j We produce food and look after animals on site,. modelling nurturin& responsible behaviours in everythin8 we do. We try to avoid waste. where possible and avoid all toxic products on the land. Dandelion Time is workin8 to ensure a rninimal carbon footprint in all activities, while also educatlng staff, volunteers and servlce users by reconnectlng wlth the natural world and understanding its value. We manage our land for nature recovery and support a widenlng range of blodiversity. 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 authoritles, the NHS. schools, soclal services, funding bodies. corporations. and other charities with a similar ethos. 21 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements FinarLG ial SL&StAi￿AbilIt) atL4 fI￿all¢ IAI r¢vi¢w Income: Total £1,091,836 Expendlture: Total £991,199 700.￿0 700.000 4oQ.G¥)O 45C¥J.000 so0.￿0 900.000 400.000 400.000 Joo.¢X)O Jco.000 0.000 X￿.000 o.cK>o 100.000 Donatlons Ilne Gbft Aldl £192.451 Grants and FoundalSons £659.724 • Events £31.898 statutory Grants & Placerngnt$ £187,404 Interest £20.299 Pro8r&mme Income Generatlon Tr•inin8 Pro8famme Othèr Costs £691,359 £195.779 e60.302 £43.699 Total £1,0?1￿56 Total £991.199 Income Generation Total Income for the year was £1.091.836. r•malnSng falrly conslst•nt wlth the pr•vlous flnanclal (£1.100.9021. Our Incom• contlnu•s to com• from a a dlvers• ran£• of sourc•s: Statutory Ag•ncy and Plac•m•nt Income was received in the form of grants and contracts and remained falrly constant at £187,464 compared to £193.086 in 2024. We are pleased to report this includes £29.300 for the tralning of professionals12024:£20.9271. Fundralslng Total doncltion i including glft ald were £192.451 12024.. £274,908) wlth the decreases In all areas other than those which were cornrnunity led. The pressure on donations is shared across the charitable sector and Is a concern at 8 time of risin8 need and could impact our strategy to Dandelion Time continues to work in partnership reach more children, wSth the Kent Pollce and Crime Commlssioner and the Ministry of Justice. to support victims of domestic abuse. and with Virtual Schools Kent to support chlldren in foster care. Most of the donations were unrestrlcted funds and helpf ully the small number of restrictions were to our family programmes and essential site development activities. We are also indebted through Continuing support from schools who search their own pressured budgets to provide a contribution towards the costs of children and families attending our programmes. The annual May Fayre and Carol Concert raised an additional £30.260 (2024:£45.9451 the difference being a reduction of corporate sponsorship for these events. R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements H&r¢ Ar¢ A f¢w of 0￿r f£&￿ar￿151￿ stori¢s Gallagher UK secured £10.000 through the Aviva Broker Fund. for our 'More than a building campaign to raise funds to help us develop our Ashford site. 16 beautiful gardens opened for people to explore in our Slimmer Gardens campaign ralsSn8 £14,245 Our annual May Fayre attracted over 1000 guests thls year, our bi88est yet, raSsin8 £7,585 1,111111 Our Candlelit Christmas event, held 5n the Chapel of St Augustine at Tonbridge School. raised £6,152 and was attended by 550 people. Christmas Challenge The Big Give Christmas Carnpaign. raised f.51.1654 to support children and their families who have faced bereavement. BigGive 23 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements FinarLG ial SL&StAi￿AbilIt) atL4 fI￿all¢ IAI r¢vi¢w continued Grants Grants frorn Trusts & Foundations contrlbute 60% There were capital grants totalling £123.21912024: of our income12024..50%1 including a £100,000 £58,289) primarily from the generous donation capltal grant. They provlde an essentlal flrm from the Bradbury Foundation of £100.000 to foundation from which other fundraising can fund the Roundhouse at our West Farlei8h slte. build. We have delivered on all the grants we have received and kept our supporters informed wlth clear reports detailin8 the outcome of the grant. We have been delSghted that many funders have offered multi-year grants and that many grants have been unrestricted or with very li8ht restrictlons. Thls helps us to plan our work into the future to best meet the needs of our children and familles. Most of the restricted operatlng Brants were for family or school-based programmes. We are aware th8t the lead time on grants from Trusts and Foundations Is rarely less than three months and qulte frequently 6-9 months and we had many applications under consideration at the year end. We are grateful for 5UPPOrt frorn National Lottery Community Fund. BBC Children In Need, Ralse Your Hands. Kent Community Foundation and Help for Children who raise money from the public and corporate organisatlons. The increase in operating grants by 9% to £536.505 from the £491,188 continues to recognise some grant income not yet received or deferred along with a corresponding debtor for accrued income. This income is intended by the grantor to be used against expendlture in the 2025/26 financial year. COMMUNITY FUND HELP FOR CFMLDREN KENT LVMNVNITY 24 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements FinarLG ial SL&StAi￿AbilIt) atL4 fI￿all¢ IAI r¢vi¢w continued Expenditure Total expendlture has Increased by £75.860 (8°Ai The Dandelion Time centre at West Farlelgh Is thls year to £991.19912024: £915.3391. rented on a 30-year lease. from 1 April 2020, bv Rookery Estates, The lease is restricted to use by Staff costs comprlse £83.087 of thls Incre85e, the charity and is not transferable and is not with some savin8s elsewhere. Staff costs remain a capitalised as a fixed asset. The other sites are constant ratio of our total costs at 79%12024 rented on a short-term basis. 76Yo1 .Thls Increase reflects an addltlonal ernployee. and a Trustee proposed. across the The Flxed Assets mostly comprise capit81ised board, pay rlse of 4.4°A. Whilst this was below pay renovation work to the West Farleigh site. these offers across the publlc sector It was Ilnked to have no market Value but will provide therapeutic. the high rate of inflation. tralning and operatlonal space f or the charlty over the period of the lease. The increase in net value to £598.65012024: £528,834) largely comprlses addltlon of the Bradbury Roundhouse and depreciation. Fixed Assets Operating Cost savln8s were achleved In Communication and Office costs and in Professional Fees. Income generation costs Including support C05t recovery remained constant at £195.77912024. £192.5581 this year. The hl8h overall fundraislng costs are requlred to support our diverse income 8eneration strate8Y wSth many donations starting at less than £100 and over 2,000 people and or8anisatlons contributin8 to our income. The cost of deliverin8 the farnily and training programmes was sli8htly reduced at £691.359 12024.. £698.4441 despite working with additional children. Last year's cost included a full external evaluation. Expenditure on delivering training also Increased. Support costs have decreased to £203.68612024 £213.0641 reflecting the savings previously mentioned. Overall. the increase in activity across all areas have been achieved at very little additional cost. To manage future costs department leads have been given more responsibility for their expenditure bud8ets. 25 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements FinarLG ial SL&StAi￿AbilIt) atL4 fI￿all¢ IAI r¢vi¢w continued Reserves Total reserves at the year-end were £1,528.249 12024: £1.427.6121 these comprised a mix of unrestricted. desi8nated and restricted funds. The Trustees are $8tisfled that the level of reserves is currently suff icient to ensure continuation of pro8rammes. provide therapeutic SP8ce and enable some investment In the Dandelion Time expansion strategy. The remalnder Is restrlcted to dellverlng our family and schools programmes from specified referral reasons or specified locations. The largest designated fund is a fixed asset fund of £598.65012024.. £528.8341 which mirrors the flxed assets on the balance sheet and is not expendable nor has any market value. Movement represents capitalised assets and depreciation The General Fund stands at £623.27012024: £545,922I at the year end. The increase is Designated funds of £47.813 are towards site welcomed as we expect our costs to increase related expenditure expected at our Ashford and next year. The operational budget for the year 31 POtentl81 North Kent centre. the Trustees August 2026 is £1.174,877 and this unrestricted consider thls necessary to make the sites more fund Is equal to lust over 6 months of thls family friendly and sustainably cost effective. budgeted expenditure the unrestricted reserves The designated fund for Expanslon Strategy of policy of 6 months set by the Trustees to ensure £70,00012024 £100.0001 has been used as part of completion of work with all attending families and the planned implementation of the strate8y over children. three years. Restricted funds at the year-end were £188,516 12024.. £204.9731. Of these £48.750 has not yet been received and is mirrored in accounts receivable. £23,377 is restricted to site development and strategic plannin8 activities that will be implemented In the next12 months. Movement on the fund Is also represented by the incorning grant and its use frorn the Stone Family Foundation whlch Trustees chose to deslgnate towards expansion of servlces to youn8 people, 26 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements Gov&rnarnG6 R6 ort Dandelion Time is a company limited by 8uarantee and is 8overned by its Articles of Association. It Is a charity reglstered In England and Wales and charltable status was granted on 11 November 2003. Dandelion Time is committed to the Charity Governance Code developed by the Charities Code Steering Group which complements the guldance and legislation provided by the Charlty Commlsslon and Statute. The code recognise5 that good governance is fundamental to a charity'5 succe55 and provides 8uidellnes and rationales. l.. 0￿￿1$1￿•11 pwpx• The Board Chalr Dr C•rolln• j•$￿1 Iresl8ned 11 October 20241 Mri Gllllan Mlford lappolnted11 Oetober 2024 Trustees & Dlr•ctors Mr Dan Barnaby lappolnted 11 December 20251 Sir Paul Carter Dr Caroline Jessel IrtrsSgn¢d 11 October 20241 Dr Neil Potter lappointed 19 January 20261 Ms Philippa Daughtrey Mr Karthikeyan Vijayakumar (resigned 14 March 20251 Mr Robert Weare lappolnted 110ecember 20251 Mrs Gillian Wilford Mr Jonathan Fenn Dr Lesley Hanney Iresl8ned 14 M8Tch 20251 Ms Beth Morgan Mrs Mlranda Romano lappolnted 11 December 20251 lawèltln8 rewstratlon as Dlrectorl Mr Simon Norman 27 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements Gov&rnarnG6 R6 ort continued Organisational Purpose Dandelion Tlme is implementing Its 2024/29 strategy. Leadershlp & Integrlty At quarterly Board meetings Trustees are updated about the activities of the charity. consider and develop strategy, and review and agree the many pollc5es which govern the charltv. Doclslon Maklng Rlsk and Control The Dandelion Time Board is responslble for Strategy, Rlsk Management. and Financlal and Ethlcal 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 Mana8ement Team ISMTI. The SMT attend every Board meetlng and there are clear authorlty Ilmits for all parties. The Trustees conslder the highest risks for the charity to be safeguardin& injury and income generation. Mitigating actions have been developed and implemented. The Board approves the Policy Framework and every pollcy prlor to its Implementation and the Rlsk Register is an agenda item at every meetin8 of the Board. The charity is reglstered with the Fundin8 Re8ulator. Key policies developed and monitored by Trustees include Safe8uardin8 Children, Safeguarding Vulnerable Adults. Health and Safety. Environmental. Complaints and Whistleblowin8. The Board has constituted Sub-committees whlch have clear terms of reference and whose mernbershlp must include at least two Trustees and a member of the Senior Management Team. Sub-committee recommendatlons are taken to the full Board. . R•mun•ratlon Commltt•• Strateil¢ Pr•mls•s Commltt•• Chalr: Paul Carter Purpose: To oversee slgnlflcant premises developments Gillian Wilford Purpo$•: To consider staff pay and rewards Flnanc• and Rlsk Commltt•• Chalr: Gillian Wilford Purpo$•: To scrutinise finances and risk management and to develop 80vernance frameworks D•v•lopm•nt Commltt•• Chalr: Simon Norman Purpos•: To oversee the development and implementation of strategy 28 R81erence and Administration D•t•ils Truth•sR•port Trust88S' ReSpOn￿txlI1I Rep)rt of the Audltor nancl81 Ststements Gov&rnarnG6 R6 ort continued Board Effectlvoness The Trustees periodically and at least annually review the skills required for effective leadership of Dandellon Tlme. They compare thls to the skills of Trustees. Recruitment of replacement or new Trustees is focussed on meetlng any gaps. Opportunlties are advertised publicly, most recently uslng Reach Volunteering and our social media platforms. Interviews take place with at least 2 Trustees and the CEO. Equallty Dlv•rslty and Incluslon Dandelion Tlme has ensured that equallty. dlverslty and incluslon 1$ 8 Strate8lc actlon 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 webslte. and through all processes such a5 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 thls helps the charlty better scrutlnise Its performance and be accountable to the community and wider society. Openness and Account*blllty Our webslte and the publlcly avallable 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. Compllance wlth Fundralslnz R•£ulatlons Dandelion Time is committed to operatin8 to the highest standards of fundraising ethics and practices, The charity undertakes its income generation activlties In line with the Code of Fundraislng Practlce set out by the Fundraisln8 Regulator of whlch Dandelion Tlme Is a reglstered member. Dandelion Time works closely with Individual supporters. community 8roups and corporates to ensure that their fundraising complies with the law and is ethical. There were no cornplalnts re8ardin8 Dandelion Time's Fundralsin8 Practlces ralsed In 24/25. All Income generatlon actlvitles are undertaken wlthln charlty law, Charlty Commlsslon guldellnes, the Fundrai5in8 Regulator's Codes of Practice. HMRC rules, local licensing laws. Adverti5in8 Standard5 Authority rules and Data Protection le81slation. Dandelion Time never sells donor data to third parties or engage in data swapping. The charity does not condone and never employs aggressive fundraising tactiC5. Ilqgkni•rnd wlth ruNDRAISING REGULATOR 29 R81erence and Administration D•t•ils Trwt••S' Trustees Rekwjrt Rep)rt of the Audltor nancl81 Ststements of TrwSt¢¢s' R¢s onsibiliti¢s The trustees. who are also the dlrectors of the company for the purposes of company law, are responsible for preparin8 the Trustees, Report and Financial Statements in accordance with applicable law and regulations. They are also responsible for safeguardlng the assets of the charity and hence for taking reasonable steps for the preventlon and detection of f raud and other Irregularitles. Statement of disclosur• to audltors 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 whlch the company s audltors are unaware: and the trustees indlvidually have taken all the necessary steps that they ought to h8ve taken as trustees in order to make themselves aware of 811 relevant audlt Informatlon and to establish that the company's 8udltors 8re 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 flnancl81 statements unless they are satisfied that they 8ive true and fair view of the state of affalrs of the charity and of the incomlng resources and application of resources. includin8 the income and expenditure account. of the charlty for that period. In preparing these financial statements. the trustees are required to: Select suitable accountin8 policies and then apply them conslstentlv Obserrfe the methods and principles of the Charities SORP Make judgements and estlmates that are reasonable and prudent State whether applicable UK accountlng standards have been followed, subject to any material departures disclosed and explained n the financial statements,. and Prepare the accounts on the 80ing concern basis unless it is inappropriate to presume that the charlty will continue in buslness. Thls report has been prepared In accordance wlth the provisions applicable to srnall companies subject to the small companles. regime in Part15 of the Companies Act 2006. Approved by the Board of Trustees on 20 February 2026 and signed on its behalf by. Gillian Wilford Chalr The trustees are responslble for keeplng 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 Companles Act 2006. 30 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Report ofthe Hnancl81 Ststements A4itorS' R6 or INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF DANDELION TIME FOR THE YEAR ENDED 31 AUGUST 2025 Oplnlon We have audited the financlal statements of Dandelion Time I'the charrfcable company'l for the year ended 31 August 2025 whlch comprlse the Statement of Financial Activities, the Balance Sheet the Statement of Cash Flows and notes to the f inancial statements. including slgnlflcant accounting policies. The financial reportin8 framework that has been applled in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Concluslons r•latlnc to £olnE concern Flnancial Reportl ng Standard applicable In the UK In audlting the flnancial statements. we have and Republic of Ireland (United Kingdom concluded that the trustees, use of the going Generally Accepted Accountin8 Practlcel. concern basls of accountin8 in the preparation of the financlal statements Is appropriate. We are Independent of the charltable company In accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard and we have fulf illed our other ethical responsibilities In accordance with these requirements. We believe that the audit evidence we have obtained Is sufflcient and appropriate to provSde a basls for our opinion. In our opinion, the financial statements.. Based on the work we have performed. we have not identif led any material uncertainties relatin8 to events or conditlons that. individually or collectively. may cast significant doubt on the charitable company's ability to continue as a goin8 concern for a perSod of at le85t 72 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 Au8USt 2025 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 Accountlng Practlce- 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 8oin8 concern are described in the relevant sectlons of this report. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditin8 IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described In the Audltor's responsibilities for the audit of the financial statements section of our report. Oth•r Informatlon The other information comprises the information included in the annual report. Including the trustees, report. other than the financial statements and our auditorfs report thereon. The trustees are responslble for the other information contained within the annual report. 31 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Report ofthe Hnancl81 Ststements A4itorS' R6 ort GOrLtinw&ol Our opinion on the financial statements does not We have nothin8 to report in respect of the cover the other Information and. except to the following matters in relation to which the extent otherwise explicitly stated in our reporL Companies Act 2006 requires us to report to you we do not express any form of assurance if. in our opinion: concluslon thereon. Our responsibility is to read the other information and. in doin8 so. consider whether the other information is materially inconsistent with the financial statements. or our knowledge obtained In the course of the audit. or otherwise appears to be materially misstated. If we Identify such material inconsistencies or apparent material mlsstatements, we are required to determlne 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 audlt have not been received from branches not visited by us; or the financial statements are not in agreement with the accountin8 records and returns: or certain disclosures of trustees, remuneration specifled by law are not made.. or we have not recelved all the Informatlon and explanations we require for our audit.. or the trustees were not entitled to prepare the financial statements in accordance with the small companies, re8ime and take advanta8e of the small companies. exemptlons In preparing the trustees. report and frorn the requirement to prepare a strate8ic report. We have nothin8 to report in this regard. Oplnlons on other matt•r$ pr•s¢rlbad by th Companle$ Act 2006 R8$ponslbllltl•s of Tru$t••$ In our opinion. based on the work undertaken in As explained more f ully in the trustees. the course of the audit.. responsibilities statement set out on page 30. the the informatlon glven In the trustees. report. trustees Iwho are also the directors of the which includes the directors. report prepared charitable cornpany for the purposes of cornpany for the purposes of company law, for the lawl are responsible for the preparation of the financial year for which the f inancial flnanclal statements end for belng satlsfled that staternents are prepared is conslstent wlth they give a true and fair vlew, and for such the flnancial statements: and Internal control as the trustees determine Is the directors, report included within the necessary to enable the preparation of financial trustees, report has been prepared in statements that are free from material accordance with applicable legal misstatement. whether due to fraud or error. requirements. In preparing the financial statements. the Mattor$ on whlch w• ar• r•qulr•d to r•port by trustees are responsible for assessing the •xc•ptlon company's ability to continue as a 80in8 concern. In the light of the knowledge and understanding of disclosing, as applicable, matters related to 8oin8 the charitable company and its environment concern and using the going concern basis of obtalned in the course of the audit, we have not accountin8 unless the trustees etther intend to identified material misstatements in the director5, liquidate the company or to cease operations. or report included within the trustee5' report. have no realistic alternative but to do so. 32 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Report ofthe Hnancl81 Ststements A4itorS' R6 ort GOrLtinw&ol AudEtor'$ responsibillties for tho audlt of th• flnanclal statements but for which compliance is fundamental to the charitable compan¥s operations and to avoid material penalties. including Employrnent Law. Health and Safety regulatlons, GDPR and compliance with the DBS. Our objectives are to obtain reasonable assurance about whether the financlal statements as a whole are free from material misstatement. whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted In accordance with ISAS IUKI will always detect a material misstatement when it exlsts. Having reviewed the laws and regulations applicable to the charitable company. we deslgned and performed 8udlt procedures to obtain suff icient appropriate audit evidence. Speclf ically. we: Selected a team with sector experience to perform the audit.. Obtained an understandin8 of the charitable company's procedures for ensurin8 compliance with laws and re8ulations,' Obtalned and reviewed internal policy and procedure documents: Made enquiries of management and the trustees regardlng whether they were aware of any actual or suspected incidences of non- compllance with laws and re8ulatlons; Obtalned and reviewed meeting minutes: Obtained and reviewed correspondence with the regulator.. Reviewed le8al expenses accounts for indications of any possible non-compliance; and Reviewed the cornpletene5s and accuracy of any dlsclosures made in the flnanclal statements. Misstatements can arise from fraud or error and are considered material if, individually or In the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irre8ularities. including fraud. are instances of non-compllance wlth laws and regulations. We deslgn procedures in line with our responsibilities. outlined above. to detect materlal mlsstatements in respect of irregu larities, including fraud. The extent to which our procedures are capable of detectin8 Irregu larltles. Including fraud Is detalled below- We obtained an understandin8 of the legal and regulatory framework appllcable to the preparation of the financial statements of the charltable company. and the procedures th8t management adopt to ensure compliance. We have considered the extent to which non- compliance might have a material effect on the financial statements, and in particular we identified: the Companies Act 2006, Financial Reporting Standard 102. and the Charities Statement of Recommended Practice. We assessed the susceptibility of the charitable company's financial statements to materlal misstatement. including considerin8 how fraud might occur. This was performed by: Making an assessment of the charitable company's control environrnent. systems and controls including identifyin8 any weaknesses and considering the risk of management override of controls.. We have also identified other laws and regulations that do not have a direct effect on the amounts or disclosures within the financial statements. 33 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Report ofthe Hnancl81 Ststements A4itorS' R6 ort GOrLtinw&ol Assessin8 the susceptibility of the charitable company's financial statements to material misstatement. inclL4ding considering how fraud could occur,. Considering whether there are any Incentives or opportunities for management to A f urther description of our responsibilities is manipulate f inancial results,. available on the Financial Reportin8 Council's Obtainin8 and evaluating the trustees. website at: assessment of the risk of fraud, and enquirin8 VN4w.frc.org.uk/auditorsresponsibilities. as to whether they are aware of any actual or suspected Incidences of fraud: Reviewing the accountin8 policies and accountin8 estimates for si8ns of management blas,. and Use of our report Identifyin8 key rlsks relatlng to Irre8ularltles as This report is made solely to the charitable relating to revenue reco8nition and cut off company s members, as a body. in accordance Includin8 fraud. rnana8ement overrlde of wlth Chapter 3 of Part 16 of the Companies Act controls. and the identif ication and 2006. Our audit work has been undertaken so that application of restricted funds. we mi8ht state to the charitable company's members those mBtters we Bre required to state to them in an audltor's 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 charttable company and the charitable company's members as a body. for our audit work. for this report. or for the opinions we have formed. In addition. the further removed non-compliance with18ws and regu18tions is from the events and transactions ref lected in the financial statements. the less audit procedures are able to identify it. Thls descriptlon forms part of our auditor's report. We then deslgned audit procedures In response to the risks identified. includin8 perform in8 substantlve testing on all material income streams. post perlod end revSew, revlewin8 journal entries and accountin8 estlmates for Indications of override or bias, and substantlve testln8 of expendSture applled to all performance material restricted f unds. The audit has been planned and performed in in accordance wlth audltlng standards. however. because of the inherent limitations of audit procedures there remalns a risk that we will not detect all irre8ularities. including those that may lead to material misstatements in the f inancial statements. Jonathan H•al•y FCA Senlor Statutory Audltor For and on behalf of: Statutory Auditors. Chartered Accountants WP Audlt Servlces LLP North House, 198 Hi8h Street Tonbridge Kent TN9 1BE There are inherent difflcultles In detectlng irregularities. and irregularities that result from fraud may be more difficult to detect than irregularities that result f rom error. for example due to concealmenL override of controls. collusion or misrepresentations. 34 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME STATEMENT OF FINAP4CIAL AcfiviTIES (INCLUDING INCOME AND EXPENDITURE AccovKr) FOR ThE YEAR ENDED 31 AUGusf2025 2025 2025 Un￿stIlrted Desiqnoted fvnds fvnds 2025 Restrkted funds 2025 Total lunds 2024 Total fvnds Note In¢orne from: Donations and legacie5 Charilable activitie5 Other Irading actlvlties Investments 240,500 98,477 31,898 20,299 62,5(M) 549.175 88,987 852,175 187,464 31,898 20,299 824,386 193,086 50,699 32,731 Total 391,174 62,500 638,162 1.091,836 I.IC(1,902 Expendlture on: Raising funds Charitable actlvhle5 Other c05t5 195,779 104,326 43,149 195,779 751,721 43,699 192,558 698,444 24,337 92,5CM) 554,895 550 Total 343.254 92,500 555.445 991,199 915,339 Net Income 47.920 130,000) 82.717 100.637 185,563 Tran51ers between lund5 14 29.358 69,816 199,1741 Net rnovement In lunds 77.278 39,816 116.4571 100.637 185,563 Reconclllatlon of lunds: Total funds brought forward 545.992 676,647 204,973 1.427.612 1,242,049 Total funds carried forward 14 623,270 716,463 188,516 1.528,249 1,427,612 35 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDEUON TIME BALANCE SHEET AS A T31 AUGUST2025 2025 2025 2024 2024 Note Flxed assets Tangible assets li 598,650 528.834 598,650 528.834 Curreni assets Debtor5 due greater than one year Debtor5 due within one year Cash at bank and in hand Cash on deposit 12 12 8,750 65,750 1.125,985 s7,￿10 897,787 loo,000 1,200.485 1,054,787 Credltors: amounts falling due within one year 13 1270.8861 1156,IX)91 Net current a55ets 929,599 898,778 Totsl net a$sets 1,528,249 1,427,612 The funds ol the tharlty: Unrestricled funds Designated funds Reslricted funds 623.270 716,463 188,516 545,992 676,647 204,973 14 1,528,249 1,427,612 These flnanclal statements have been prepared In accordance w￿￿ the specSal provlslons of Part 15 of the Companles Act 2006 relating to small charitable companies. The financial statements were approved by the Board of Trustees on . and were signed on It5 behalf by.. GIIUAN WILFORD Chalr Company number: 4959632 36 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDEUON TIME STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST2025 2025 2024 Note Cash flows from operatln8 artivltles: Net cash provlded by operating activltles 210,952 144,436 Cash flows from Inveslln8 artlvllles: Interest received Purchase of tangible fixed a55eis Cash received on dep051t Net cash used in investing actrvitles 20,299 1103,0531 l¢)O,Q)O 32,731 167.9131 400,(￿) 17,246 364,818 Change In cash and cash equlvalents In the year 228,198 509,254 Cash and cash equivalenis at the beglnnin8 of the year 897.787 388,533 Cash and cash equlvalents at the end ol the year 1,125,985 897,787 Re¢on¢lllatlon of net Income to nei tash flow from operatlng artlvltles Net income for the year Interest received Depreclation Increase In debtors Increase In creditors IlJ),637 120,2991 33,237 117,5001 114,877 185,563 132.7311 26,050 141,0791 6,633 Net cash provlded by operating activitles 210,952 144,436 37 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 ACCOUNTING POLICIES Ac¢ountln8 ¢onventlon The financial statements have been prepared in accordance with "Accounting and Reporting by Charitles.. Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffectSve I January 20191- (Charlties SORP IFRS 10211. the Financial Reportlll8 Standard applicable In the UK and Republlc of Ireland IFRS 1021 and the Companies Act 2006. Dandelion Tlme mee15 the definilion of a public benefit entity under Ffts 102. A$5el5 and liabillties are initially re¢ognlsed at historical cost or transartion value unless otherwlse stated in the relevant accountlng pollcy notelsl. There are no material uncertaintles about the charlty's abillty to contSnue, and so the 8olng concern basls of accounting has been adopted. The financial stalement5 are presented in pounds Sterllng and rounded to the nearest pound. Goln8 con¢wn At the tlme of approvlng the flnanclal statements, the trustee5 have a reasonable expectatlon that the charity has adequate resources to continue in operatlonal exlstence for the foreseeable future. Thu5 the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Income Income from donations and grants Is recognlsed when the charity Is entitled to the funds, the recelpt Is probable and the amount can be measured reliablv. For donatlons thls Is usually on retelpi. For 8Tants, thls Is usually when a formal offer Is made In writin8, unless the grant contains terms and conditions outside of the charSty's control whlch must be met before the charity Is entitled to the funds. Where grants are received in response to a Pfoposal including a budgeted timescale, 5vch that the timescale for the expendlture is impllclt in the grant agreement. the income is recoÉni5ed In accordance with that times¢ale. Income from fundralsin8 event$1s recognlsed when the event takes place. Contractual incorne and performance related grant5 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 tlat performance related outputs have been achleved, a5 appropriate. Gifts In klnd for sale are recognlsed income when sold at the selling prtce. 38 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 ACCOUNTING POLICIES continued Income continued Other gifts in klnd such a5 good or servi¢e5 for use by the charity are recognised when reoived only where their value can be reliably estlmated and the value is greater than £1,000. In practSce, due to the uncertainty of this valuation most 8ifts in kind are noted in the annual report rather than the financial Statement5. Investment income is reco8ni5ed when receivable. Expendlture Expenditure Is recognisedwhena present legal or constructive obligation exlsts at the balance sheet date as a result of a past event. It Is probable that a transfer of economlc benefkts wlll be requlredto settle the obligation. and the amount can be estimated feliably. Dlrect costs are allocated to the activity In which they relate. Support COSts have been allocated on the basi5 of staff hours dlredly attributable. Governance c05t5 include those costs directly associated with the general iunning of the charity and are included in support costs. Fund accountln8 Unrestricted funds can be used In accordance wlth the charitable obSectives at the discretlon of the Trustees. Deslgnated funds are unrestricted funds which the Trustees have designated to be used for a partlcular purpose. Restrlcted funds can onty be used for partlcular restricted purposes within the objects of the charlty. Resirlctlons arSse when speclfSed by the donor or when funds are raised for partlcular restrlcted purp05e5, Ta￿lble flxed a55els and depreclatlon Tangible assets are stated at cost less depreciation. Assets are depreciated over their anticipated useful life. For non transferable property or property renovatlon depreciatlon Is based upon the length of tlme Ihe charity antlclpaies they w511 have use of the asset, usually assoclated with the length of a long lease, as follow5.. Buildings Equipment and vehicles Over the lease term until 2050 on a straight line basls Over 3-10 years on a straight Ilne basis Depreciation of an asset begins when il 15 available for use. ie when it 15 In the location and condition necessary for it to be capable of operatill8 in the manner intended by management. Assets costing le55 than £2,OCQ are rbot capitalised but are reco8n15ed as expendlture in the Statement of Financial Activities in the year incurred. 39 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 ACCOUNTING POLICIES continued Cash and cash equivalents Cash held on deposit with an initial maturtty of approxlmately three rnonths or less Is included In cash and cash equlvalents in the Statement of Cash Flows. Cash held on deposit with 3 longer maturity is shown separately on the Balance Sheet and excluded from cash and cash equivalents in the Stètement of Cash Flows. Financial •nstrument5 The charbty only has financlal Instruments of 3 kind that qualify as baslc flnanclal Instruments. Short term basic flnancial in5trument5 are initially recognised at transaction value and subsequently measured at their setilement value. Employee beneflts The costs of 5hort-term employee benefits are recognised as a liability and an expense. The c05t of anv unused holiday entltlement is reco8nlsed In the period to whlch the entltlement relates. Payments lo deflned contribution pen51on schemes are charged as an expense as they fall due. Crltlcal Jud8ements and key sources of esllmatlon uncertalntv In many cases, the accounting treatment of a particular transaction In these flnanclal statements Is Specifical￿ dictated by the SORP and does not requlre judgment in Its appllcatlon. In other cases management's judgement may be required in choosing a particular policy. Where the choice of a particular policy could materially affect the nurnber5 di5c105ed in these financial statements then we consider these to be critlcal accountlng policles. The critical accounting pollcies and important estimates used Sn the preparation of these account5 are set out below: Useful economlc lives of tangible assets.. The depreclatlon charge for tanglble assets Is senslilve to changes In the estlmated useful etonomSc Ilves and residual values of the assets and these are re-assessed annually. They are amended when necessary to reflect current estimates, based on future developments, economic utilisatlon and the physical conditlon of the assets. STATUS Dandelion fime 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 liabiliiy 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 Cotta8e, charlton Lane, West Farleigh, Kent ME15 ONY. 40 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 INCOME FROM DONATIONS AND LEGACIES 2025 2024 Donations from individuals Donations from community groups Donations from corporate bodie5 In memoriam donations Grants from trusts and foundatlons Gift ald recovery 73.386 33.795 73.700 1.901 659,724 9.669 118,635 29,455 105,233 4,488 549,478 17,097 852,175 824,386 In the Pr￿edIn8 perlod, income of £528,918 was restrlcted. INCOME FROM CHARITABLE ACTIVITIES 2025 Fomllle5 Proqiammes 2025 2025 2024 Tralnlnq Total Totol Statutory agency 8rants Statutory agency contracts Private placements Trainin8 88,987 63,939 5,238 88.987 63.939 5.238 29.300 71,584 81,375 19,21Ki 20.927 29.300 158,164 29,300 187.464 193,086 In the precedin8 period, income of £71,584 was restrirted. INCOME FROM OTHER TRADING ACTIVITIES 2025 2024 Fundralsln8 events Sale of produce and Space 30,260 1,638 45,945 4,754 31,898 50,699 41 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 EXPENDITURE ON RAISING FUNDS 2025 2024 Staff costs Fundraising costs Support Costs allocaled 138.650 12.318 44.811 123,909 15.383 53,266 195,779 192,558 In the preceding period, £Nil of expendlture was paid from restricted fund5. EXPENDITURE ON CHARITABLE ACTIVITIES 2025 Fomlll Proqrnmme5 2025 2025 2024 Tnllnlnq Totol Total Staff costs 447,461 68,272 31,CN)9 144,617 44,116 1,988 491,577 70,260 31,Cx)9 158,875 440,954 73,320 24,372 159,798 Direct C05t5 DepreclatSon Support costs allocaled 14,258 691,359 60,362 751.721 698,444 Support costs comprlse: Staff cost5 Rent, utilitie5 and property Costs Equipment and repairs Insurance Communlcation and IT c05tS Office costs Depreciation Governance costs.. 106,299 12.6C 1,312 11,361 45,274 12,816 2.228 109,860 12,600 196 10,077 47,223 18,042 1,678 Audit fees Legal and profe55bonal fees Trustees, expenses 11.4C 10,060 3,236 92 396 203,686 213,064 In the precedin8 perlod. £507.934 of expendfjture was paid from restrlcted funds. 42 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 OTHER COSTS 2025 2024 Staff costs Dbrett costs 43,149 550 21,865 2.472 43.699 24.337 Staff and dlrect costs are In relation to the relocation and development costs. In Ihe preceding period, £2,472 of expenditure was paid from restricted funds. NET INCOME 2025 2024 Net Income is stated after charging: Audltor's remuneratlon 11.400 10,060 10 STAFF COSTS 2025 2024 Gross salarie$ Employer's Natlonal Insurance contrlbutions Employer's penslon contributions 68S.153 60,237 34,285 616,6S3 49,084 30,851 779.675 696,588 There was one employee wlth employment beneflts (excludin8 employer penslon contributlonsl within the £70,0￿ - £80,OJO band In the current period. There was one employee with employment beneflts (excluding employer pen51on contrSbutions1 within the £60.LhXI- £70.000 in the precedlng perS0d. Durlng the period, there were on avera8e 27 staff on a head Count bas1512024.. 261. 43 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 11 TANGIBLE FIXED ASSETS Assets Under Construrtlé Equipment 8ulldlrys and vehlcles Tottsl Cosl Brought forward at I September 2024 Additions Transler5 27,083 557,379 103.053 27,083 16,577 601,039 103,053 127,0831 Carried forward at 31 August 2025 687,515 16,577 704,092 Depreclatlon Brought forward at I September 2024 Char8ed for the year Transfers Carried forward at 31 August 2025 81 68,397 31.CQ9 81 3,727 2.228 72,205 33.237 1811 99.487 5.955 105,442 Net book ¥•lue At 31 August 2025 588,028 10,622 598,650 At 31 August 2024 27,002 488,982 12,850 528,834 12 DEBTORS 2025 2024 Amounts falllng due wlthln one year: Trade debtors 2,¢X)O 63.750 2,000 55,000 Prepayments and accrued Income 65.750 57,0th) 2025 2024 Amounts falllng due greater than one year: Prepayments and accrued income 8.750 Total debtors 74.500 57,OCMI 44 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 13 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Accruals and deferred Income Tax and social security Other creditors 248.122 16.978 5.786 138,773 12.227 5,009 270,886 156,009 The movement on deferred income is as follows.. 2025 2024 Balance at l September 2024 Released to income Recelved In the year and deferred 77,769 177.7691 217,859 94,985 (94.9851 77,769 Balance at 31 August 2025 217,859 77,769 Deferred 8rant Sncome relates to 8rants where the funder has speclfled that they are to be used In future periods, whefe the application included bud8ets showing use in a futufe period, or where there are performance-relaled conditions which have not yet been met. Deferred contract income relates io funds pald in advance of referrals being made to the programmes. 45 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 14 MOVEMENTON FUNDS Brnught fonvord Corrled lonvard CURRENTYEAR Income Expendlture Translers Restrkted lunds Strategic premlses Famlty programmes BBC Children in Need The National Lottery Community Fund Domestic Abuse pro8rammes Digital enhancement Branches Other restrlcted funds 7,123 136,235 6,250 123,2 19 298.790 30,000 17.7911 1321.2651 136.2501 199, 1741 23,377 113,760 66,667 80,587 165,0451 177,3471 13,6191 135,OCQI 19,1281 1,622 16,770 13,530 3,619 24,458 13,758 27.899 11,000 17.357 15,630 204,973 638,162 1555,4451 (99.1741 188,516 Unrestrlcted fund5 General fund De5Sgnated lund5'. Desi8nated flxed assets Desl8nated strate8lc prem15es Expansion strategy 545,992 391,174 1343,2541 29,358 69,816 623,270 528,834 47,813 I￿,000 598,650 47,813 70,OCQ 62,500 192,51X)I 1.222,639 453,674 1435,7541 99,174 1.339,733 Total funds 1,427,612 1,091,836 { 991,1991 1,528,249 RESTRICTED FUNDS: Strate8lc Prtffllses Income and expenditure restrlcted to the redevelopment at the Elmscroft cottage site. Famlly Prozrammes For work with specific families. BBC Chlldren In Need Income and expenditure relating to this'Next Steps" grant to support family programmes. 46 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 14 MOVEMENTON FUNDS Icontinuedl The National Lottery Community Fund A three-year grant from the RC London and South East Region programme to support famllv programmes. Dornestk Abuse pry>8rammes For children impacted by domestic abuse. Digital enhancement For ihe development of a new webslte, refreshed brandln8, new soclal media channels and addltional payment and donation channels. Branthes Income restricted to the delivery of programmes at a Specified branch and a550ciated expendilure. Currently Ashford and North Kent. other re5trl¢ted funds Funds restricted to support famlly programmes. DESIGNATED FUNDS: FIMed assets These will be utilised by deprecialion over either the term remalning on the lease of Elm5croft Cottage (to 31 March 20501 or the expected Ilfe of the asset If shorter. Strategic premises It Ss 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. Expanslon strate8v This fund is de5i8na¢ed to meet the costs a550Clated with delivering the strategic plan, and will be expended over the next 4 years primarily on staff and site cost5 associated with opening new premises. 47 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 14 MOVEMENTON FUNDS continued Brnught lorward Q7rrled lorwurd PRIOR YEAR Income Expendlture Tronslers Restrkted lunds Strategic premlses Famlty programmes BBC Children in Need The National Lottery Community Fund Domestic Abuse pro8rammes Digital enhancement Branches Other restrlcted funds 34.ISO 24,503 30,0 321.351 25,OIXI 15,5381 1209.6191 118,7501 151.4891 7,123 136,235 6,250 10,976 23,033 5,185 71,303 6.892 108.745 64,784 1119,7211 174.2871 11,5661 165,1781 115,7471 13,530 3,619 24,458 13,758 18,333 32.289 19.6761 176,042 6C(1,502 1510,4061 { 61.165) 204,973 Unrestrlcted fund5 General fund De5Sgnated lund5'. Designated flxed assets Strategic premlses Expansion strate 442,995 500,400 1402,5911 5.188 545,992 486,971 36,041 I￿,000 41,863 14.114 528,834 47,813 Ic0,0￿) (2,3421 1.066,007 500,400 1404,9331 61,165 1,222,639 Total funds 1,242,049 1,100,902 1915,3391 1,427,612 48 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 15 ANALYSIS OF NET ASSEfs BETWEEN FUNDS Unrestrlrted Deslgnoted fvnds fvnd5 Restrlrted lunds Totalfvnds CURRENTYEAR Fixed asset5 Nel current assets 598,650 117.813 598,650 929,599 623,270 188,516 623,270 716,463 188.516 1,528,249 PRIOR YEAR Fixed assets Net current assets 528,834 147,813 528,834 898,778 545,992 204,973 545,992 676,647 204,973 1.427,612 16 OPERATING LEASE COMMITMENTS The charlty Is commltted to future mlnlmum lease payments under non-cancellable operailn8 leases as follows- 2025 2024 Due wlthln one year Due greater than one and not later than flve years 14.443 1.201 13,718 2,319 15.644 J6,037 49 R81erence and Administration D•t•ils Trust88S' ReSpOn￿txlI1I Trustees Rekwjrt Rep)rt of the Audltor HMnel*l SIAt•m DANDELION TIME NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 17 RELATED PARTY TRANSACTIONS One of the Trustees, Mr Slmon Noiman. Is a director of The Rookery Estates Company who own the leasehold of the charity'5 current premises. During the year rent was paid of £12,60012024.' £12,6IXIl, and there were no amounts outstandin8 at the year end12024.. £nill, The key management personnel for the year ended 31 August 2025 are considered to be the Trustees and the Senlor Mana8ement team. Total emoluments, Includln8 employer's penslon contrlbutSons and employers NIC, pald In respect of key management personnel were £222,85512024- £216.032I. The members of the Senior Management Team contribute approximately a Quarter of staff hours and also undertake therapeutic. training and fundraising actlvlties. The charlty pald for no architectural services to Fellx Lewi5 Architects Ltd, a company controlled by the son of a former Trustee durlng the year12024= £4,950). In additlon to the paid seNices recelved by the charity, Felix Lewis Architects Ltd provided pr￿bOn0 architectural services to the charity with a tolal gift. In-klnd value of ENil12024.' £1.7331. Trustee and key management personnel donatlons re¢elved by the charlty wlthout condltlons attached in 388re8ate totalleé £50012024.. £2,216). There were no Trustees, remuneratlon or other benefrt5 durin8 the current or prlor perlod, Expenses of £396 {2024- £921 in respect of travel were relmbursed to one trustee12024.' one trustee) during the yeor. 50