## **Forest School Association Annual Report, April 2022**
This year is the 10[th] anniversary of the formation of the Forest School Association (FSA) as the professional body for Forest School in the UK. We have come a long way and it is time to take a step back and celebrate all we have achieved to date.
We have had to overcome many challenges over the years but the past two have obviously been particularly difficult for many people. We are very grateful to our sponsors, supporters and of course our members who stuck with us. Your support meant that we did not have to put the FSA team on furlough and so we were able to help the entire Forest School community in that difficult time.
We are very proud of the extraordinary efforts made by staff and volunteers. Volunteers in particular took on some huge projects and delivered them effectively. In many ways COVID caused us to become more outward looking, to reflect on our ‘offer’ and to become more focused in our approach.
This focus will continue over the coming year as we concentrate on core functions as a professional body – developing and maintaining professional standards, helping FSA members to work to these standards, and advocating for quality Forest School. In addition we will be celebrating our 10 year anniversary at the annual conference in October. We do hope that you can join us there for this celebration.
The growing societal recognition of the importance of nature connection for the wellbeing of people and the planet is evidenced by the positive response to the Nature Premium campaign. FSA members are well positioned to meet the need for quality Forest School provision and support schools as they seek to broaden their outdoor learning offers.
An overview of the work of the FSA in 2021/22 is included here.
## _**Staffing and Governance**_
Current staff include
CEO - Gareth Wyn Davies (3 days per week) Projects Officer – Nic harding (full time) Applications Officer – Nell Seal (2 days per week)
In addition we have just appointed a Governance Officer (1 day per week) who will be in post by the time of the AGM.
The Institute of Outdoors Learning continues to provide effective administrative and support services. Dave Brooks is our public facing contact for members and general enquiries.
## _**Strategy**_
We need a solid foundation on which to build the FSA as the professional body for Forest School in the UK. This next year will be a period of consolidation. Doing ‘fewer things but better’ will allow us to focus on our core functions as a professional body, ensuring that our efforts align fully with the
strategy and objectives of the charity. These are, developing and maintaining professional standards, helping FSA members to work to these standards, and advocating for quality Forest School education.
The appointment of a Governance Officer will enable us to hone and create systems and processes, in line with charity commission requirements, reflecting the values of the FSA and increasing membership.
## _**Values**_
The FSA has spent some time this year extrapolating its values. Both the board and staff were invited to a workshop to help with this. This was run by Susan Gurnik, an external facilitator. The FSA’s values will be used as both a statement of what we stand for and also as a lens through which we will put our strategies and proposals.
We are working with the 4 below for now, and are wondering whether the dynamic of learning and / or education should somehow be reflected in our values too:
-
- Professionalism and Quality
- Effective Connectivity
- Sustainability
- Approachability
## _**Equity Diversity and Inclusion (EDI) Policy**_
We have reviewed, researched and agreed an updated EDI policy which reflects the current views and beliefs as well as the direction for the future.
As directors we have been making use of resources from many sources, including the Institute for Outdoor Learning, in order to strategically implement the policy.
We are currently undergoing an extensive survey of existing members with a view to highlighting the specific EDI priorities within our membership base and hope to look outwards to non-members in the near future.
## _**Membership and Membership Services**_
The FSA has 1447 paid up members grouped into the following membership types.
|Associate Member|115|
|---|---|
|FSA Recognised Forest School Provider|59|
|HonoraryMember|2|
|Individual Member|895|
|Local Group|20|
|Trainee Member|342|
|Trainer(FSA Endorsed)|11|
|Trainer(FSA Registered)|3|
||1447|
## _**Book and new Forest School App**_
The FSA book, ‘Growing a Forest School from the roots up!’ has been an enormous success seeing books flying out all over the world! Our initial print run is nearly gone with no real sign of sales slowing. We have had lots of great feedback. We are currently exploring the opportunities and options for a second print run later in the year. Funded by the Ashden Trust this book is already supporting hundreds of new and existing Forest School leaders to create quality sustainable practices. It houses the collective knowledge of 11 Authors and many years of experience.
The Forest School App is currently being finished by the developers (this may change by the AGM) and we may have more to report then. The app will be looking at recording many of the Forest School aspirations such as increase in health and wellbeing, increase in attention etc.
## _**Conference**_
The conference in 2021, held at Hill End Centre, Oxford, was a huge success given that this was the first national gathering of FS practitioners since the start of lockdown. The conference was very well received and gave practitioners from around the country the opportunity to share practice and thoughts about the future sustainability of FS and the planet. We are hugely indebted to the Oxfordshire local FSA group for organising the conference in tricky times. The event was a sell out with 300 attending. The theme for the conference was sustainability with the title ‘Climate of Hope – Sustainable Forest School’. Topics tackled included climate anxiety, woodland creation, the place of a nature based programme within the education system, sustainable foraging, how to work with needs in a sustainable way and many practical skills workshops. There were, in total, 60 workshop sessions and 5 keynote sessions to the whole conference, with high profile contributors and dedicated practitioners.
This year, 2022, the Conference is being designed using a new model, with central FSA taking a leading role in its creation. The FSA Project Officer will be working with the local Essex FSA group, an experienced conference team. The conference will be at Danbury – Essex Outdoors on the **30[th] September – 2[nd] October 2022** , with the theme of ‘Celebration’. This allows us to support members with tailored workshops and celebrate the FSA’s 10[th] Birthday and 30 years of Forest School in the UK.
## _**Newsletter and communication**_
Newsletter subscription and interaction has increased over the last six months. The FSA has started to explore more social media outlets to reach different demographics of members/non-members, we now have an Instagram presence (whose following is growing steadily), a YouTube channel full of useful webinar videos and Forest School guidance, and we are exploring TikTok with one of our younger volunteers. This, of course, adds to our Twitter, Facebook and Linkedin profiles. The Grammar Ninjas continue to do an invaluable job of ensuring that content is focused, accurate and legible as well as helping us keep our finger to the pulse of the community.
## _**FSA Endorsed FS Trainer Scheme**_
This rigorous quality assurance scheme currently has 12 (soon to be 11 due to one trainer ceasing FS work) Endorsed Trainers, 3 Registered Trainers and a further 5 trainers who have paid and are starting the process of applying.
In October 2021 we were able to hold our first face-to-face CPD event since 2019 (2020 missed due to Covid-19). As a group, the Trainers have developed and agreed a group terms of reference document that lays out our group culture and values. This shared vision enables the group to successfully explore challenges and solutions together in an open way, both online in our Basecamp group and face-to-face at our annual meetings.
The group is involved in the current Forest School Qualification Review, which this time will involve minor tweaks only. The group has planned a deeper review for the next cycle and begin work on this in October 2022.
The scheme is managed day to day by Nell Seal but the team of Endorsed Trainers act as ‘owners’ of the scheme and discuss/propose changes that are then ratified by the FSA board of voluntary trustees. Stage 1 desktop assessments of evidence are conducted by Nell. Stage 2 conversations with applicants’ students and Stage 3 peer conversations with the applicant are conducted by a team of 5 paid assessors who are all existing Endorsed Trainers.
## _**FSA Recognised FS Provider Scheme**_
This scheme enables those recognised to publicly demonstrate that they are facilitating FS experiences in line with all six FS principles.
We currently have 63 FSA Recognised FS Providers. There are a further 25 providers who have paid to apply and are in the process of becoming FSA Recognised; hopefully these will be added to the map of Recognised Providers over the coming months.
The scheme has had another challenging 12 months. Covid-19 impacts continue to affect many providers’ ability to maintain standards and communicate with us, and FSA workload has been higher due to the ‘existing benchmarks’ work being undertaken, whereby we ask those providers approved under the old scheme to demonstrate they meet current benchmarks (see below).
To date there are a further 62 FS providers who notified us of their intention to apply (and in most cases paid) but do not appear on our map of FSA Recognised Providers because i) they never submitted ii) they submitted but did not meet our benchmarks iii) they have been unable to meet our ongoing annual declaration requirements or iv) they were recognised under the ‘old’ scheme and have been unable to demonstrate they meet our current benchmarks.
Under the old Recognised Provider Scheme benchmarks, 52 FS providers were recognised by the FSA. Benchmarks altered when the revised scheme was launched in November 2019. During the past 12 months these providers were asked to demonstrate that their practice meets our current benchmarks. It has been a huge piece of work and only 29% (15) providers have managed to demonstrate that they meet our current benchmarks and therefore remain on the map. This represents a significant loss of providers appearing on the map.
Reasons for the loss of these providers include: lack of response to all communications, having no
level 3s in place, first aid that does not meet our benchmarks, short-term provision, Covid impacts and objections to benchmarks.
With the existing benchmarks work coming to an end we hope to use renewed capacity to focus on the development of a support resource for both those applying to the scheme and those already recognised who wish to develop practice.
## _**Wednesday Webinars**_
Our monthly webinars continue to be very successful, reaching outwards to the wider Outdoor Learning community and providing well-received "tasters" on a range of topics. This past year we have had inspirational speakers leading evenings on everything from Neurodivergence to Campfire Cooking, and Ludic Process to Storytelling.
We have a regular attendance of between 50 and 70 people, but some webinars have had as many as 137 attendees, from as far away as Canada, New Zealand and Chile.
We are very grateful for the generosity of the speakers, who give so freely of their time to allow our webinars to remain free to attend. We are also very grateful for the volunteers who oversee, run and support these webinars, both on the evenings themselves, and subsequently, releasing these webinars on the FSA YouTube channel. In this way, by sharing these exciting and stimulating themes with as many Outdoor Learning professionals as possible, we hope to support the FSA's aim of promoting Quality Forest School for All.
## _**Local Groups**_
We continue to support a growing number of FSA local groups. We have 11 affiliated local groups and 2 new emergent groups starting to blossom in Cambridgeshire and London. The national reps from each group meet regularly online 4 times a year to network, share practice and support each other.
A big thank you to all the volunteers on the steering groups of the local groups who give their time and energy to organize skill shares, CPD and networking events for their local Forest School community.
## _**DBS**_
One of the FSA's most popular and useful membership benefits is our Enhanced DBS certificate application service. Not only is this swift and simple it also comes at a reduced cost to FSA members. It is often difficult for independent practitioners to access the DBS scheme, we make it easy for you by providing a recognised 'umbrella' service via our link with AdventurePlus. This does not preclude non-independent FSA members using this service as well.
Last year proved to be our busiest year for the scheme with 67 people receiving their enhanced DBS certificate.
## _**UNISON - the public service union**_
Our Memorandum of Understanding remains in place with UNISON. This confirms our mutual support and mutually declared aims. We have not had to call upon UNISON for their assistance or advice in 2021.
## _**National Advocacy**_
## **Nature Premium**
The Nature Premium Campaign has been growing in momentum this last year and gaining a bigger profile. The aim of this FSA lead campaign is to get the government to guarantee regular contact with the natural world in schools in England, see www.naturepremium.org .
With funding from The Ashden Trust the campaign was able to consolidate and expand its reach. During the year regular industry sector meetings called ‘Gathering of Minds’ have been hosted by the Nature Premium team which now officially includes Jo Phillips, FSA Trustee & Richard Dunne from the Harmony Project. The growing list of supporters can be viewed on the website.
Ashden Trust also invested in commissioning targeted research with Fleetwood Strategy, the results of which were then used to launch a media campaign through PR company Greenhouse. The Campaign specially targeted MPs, policy & strategy makers. The initial response is positive and the campaign has provided the team with lasting resources and statistics that can be used in the future.
The success of the campaign will ultimately rely on our ability to manage and work in a coalition with others and we have some particularly strong partnerships, Farms for City Children, Conservative Environment Network and Our Shared World are just three examples. We are keen to expand the youth voice and have representatives happy to support the campaign whose ages range from 7 years to 26. FSA membership has also been consistently supportive and we welcome member involvement. There are always jobs to do!
We are currently reflecting on the Media campaign and considering our next steps in light of the newly released Sustainability and Climate Change Strategy from the Department for Education. Funding and delivery models will play a large part in this next phase. The expectation is that funding will be from a social bridging finance model.
_https://evpa.eu.com/uploads/publications/EVPA_National_Policy_Nexus_2020_UK_Social_Bridging _Finance.PDF
## **Other national groups**
We have continued to represent the Forest School community on a number of national groups including Forest Education Network England (FENE) and are currently assisting in the planning of the national FENE conference, TreeGeneration, to be held in June 2022 at the National Forest, the first since the start of COVID, see https://rfs.org.uk/fene/
The FSA also regularly contributes to the Forest Skills Forum (FSF), being a big part of the education subgroup, which aims to show how the woodland sector contributes to society in its many ways…in particular with training, job creation and awareness raising on the importance of woodlands within our education system. The FSF 2021 annual report showed that the FSA has had a large part to play in raising awareness of the woodland and forest skills sector in the school system in the 2019 national Forest Skills Plan – see https://www.lantra.co.uk/forestry-skills-forum
The FSA has supported the **Community Forest and Woodland Outreach Project** , through our relationship with the National Forest, contributing to the DEFRA and DfE Funded Children and Nature programme.
## _**Annual Accounts**_
The annual accounts show the FSA has a positive balance in 2020/2021, which is encouraging given the challenges of membership during the pandemic, see the deficit for the previous year’s accounts.
With decreasing school budgets and many independent practitioners continuing to lose regular incomes the FSA is still holding its own - membership income increased by 19% this last year. We continued to receive grant funding for the Project Officer post from the Ashden Trust. The October 2021 conference was a success bringing in an increased income both for the local Oxfordshire group and national FSA, not shown on the account outlined below as these are for the year ending August 2021. This has meant that the current accounts for the FSA are looking fairly healthy.
We continue to look at ways of increasing membership levels and generating income through other channels for future financial stability. The grant funding for the Project Officer post has come to an end. We are hopeful for the continuing increase in income from membership, membership services and the sale of the book and app to finance this valuable role within the FSA staff structure.
## **FSA Detailed Income and Expenditure Account for the Year Ended 31st August 2021**
||**31.8.21**|**31.8.20**|
|---|---|---|
|**£ £ £ £**|||
|**Turnover**|||
|Memberships|46,955|39,480|
|Conferences|3,396|26,176|
|Donations|1,156|-|
|Grant funding|35,203|26,118|
||86,710|91,774|
|Other income|||
|Sundry receipts|351|475|
||**87.061**|**92,249**|
|**Expenditure**|||
|Rent|3,000|2,900|
|Insurance|267|267|
|Wages|55,027|50,096|
|Social security|710|-|
|Pensions|1276|1,094|
|Subcontractors|13,425|13,104|
|---|---|---|
|Telephone and website|2,735|2,002|
|Advertising|-|-|
|Travelling|94|721|
|Administration fees|6,259|9,494|
|Meeting and conference expenses|1,874|30,548|
|Sundry expenses|-|-|
|Accountancy|880|699|
||85.547|111,672|
||**1514**|**(19,423)**|
|**Finance costs**|||
|Bank charges|672|840|
|**NET (DEFICIT)/SURPLUS**|**842**|**(20,263)**|
|**Abridged Balance 31st August 2020**|||
|**£ £ £ £**|||
|CURRENT ASSETS|||
|Cash at bank|109,337|42,931|
|CREDITORS|||
|Amounts falling due within one year|81,737|16,173|
|**TOTAL ASSETS LESS CURRENT**|||
|**LIABILITIES**|**27,600**|**26,758**|
## `Report of the Directors and`
```
Unaudited Financial Statements
for the Year Ended 31st August 2021
```
```
for
```
```
Forest School Association
```
Forest School Association
Contents of the Financial Statements for the Year Ended 31st August 2021
||`Page`|
|---|---|
|`Company Information`|`1`|
|`Report of the Directors`|`2`|
|`Abridged Income Statement`|`3`|
|`Abridged Balance Sheet`|`4`|
|`Notes to the Financial Statements`|`5`|
|`Chartered Accountants' Report`|`6`|
|`Detailed Income and Expenditure Account`|`7`|
Forest School Association
## Company Information
for the Year Ended 31st August 2021
## **`DIRECTORS:`**
|||
|---|---|
|**`DIRECTORS:`**|`J N Cree`|
||`L E Ambrose`|
||`G S Mason`|
||`Dr S A Collins`|
||`Ms E A R Horseman`|
||`Mrs J A Phillips`|
||`Mrs S E Lawfull`|
||`Mrs F Signore`|
||`L H Ames`|
||`M F Harder`|
|**`REGISTERED OFFICE:`**|`Warwick Mill Business Centre`|
||`Warwick Bridge`|
||`Carlisle`|
||`Cumbria`|
||`CA4 8RR`|
|**`REGISTERED NUMBER:`**|`08164851 (England and Wales)`|
|**`ACCOUNTANTS:`**|`Laytons`|
||`Chartered Accountants`|
||`6 Manchester Road`|
||`Buxton`|
||`Derbyshire`|
||`SK17 6SB`|
Page 1
Forest School Association
## Report of the Directors
## for the Year Ended 31st August 2021
```
The directors present their report with the financial statements of the company for the year ended 31st August 2021.
```
## **`DIRECTORS`**
```
The directors shown below have held office during the whole of the period from 1st September 2020 to the date of this report.
```
```
J N Cree
L E Ambrose
G S Mason
Dr S A Collins
Ms E A R Horseman
Mrs J A Phillips
Mrs S E Lawfull
Mrs F Signore
L H Ames
M F Harder
```
```
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
```
## **`ON BEHALF OF THE BOARD:`**
```
G S Mason - Director
```
```
25th May 2022
```
Page 2
Forest School Association
|Abridged Income Statement
for the Year Ended 31st August 2021
**`GROSS SURPLUS`**
`Administrative expenses`
**`OPERATING SURPLUS/(DEFICIT) and`**
**`SURPLUS/(DEFICIT) BEFORE TAXATION`**
`Tax on surplus/(deficit)`
**`SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR`**|`31.8.21`
`£`
`87,061`
`86,198`
`863`
`-`
`863`|`31.8.20`
`£`
`92,249`
`112,512`|
|---|---|---|
|||`(20,263)`
`-`|
|||`(20,263)`|
The notes form part of these financial statements
Page 3
## Forest School Association (Registered number: 08164851)
## Abridged Balance Sheet 31st August 2021
|**`CURRENT ASSETS`**
`Cash at bank`
**`CREDITORS`**
`Amounts falling due within one year`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`RESERVES`**
`Income and expenditure account`|`31.8.21`
`£`
`109,358`
`81,737`
`27,621`
`27,621`
`27,621`
`27,621`|`31.8.20`
`£`
`42,931`
`16,173`|
|---|---|---|
|||`26,758`|
|||`26,758`|
|||`26,758`|
|||`26,758`|
```
ThecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31st August 2021.
```
```
The membershave not requiredthe companyto obtainan auditof its financialstatementsfor the year ended 31st August2021 in
accordance with Section 476 of the Companies Act 2006.
```
```
The directors acknowledge their responsibilities for:
```
- `(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and`
- `(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.`
```
Thefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocompaniessubjecttothe small
companies regime.
```
```
All themembershaveconsentedtothepreparationofan abridgedIncomeStatementandan abridgedBalanceSheetforthe year
ended 31st August 2021 in accordance with Section 444(2A) of the Companies Act 2006.
```
```
Thefinancialstatementswereapprovedby the BoardofDirectorsand authorisedforissueon 25thMay2022and weresigned on
its behalf by:
```
```
G S Mason - Director
```
The notes form part of these financial statements
Page 4
Forest School Association
## Notes to the Financial Statements
for the Year Ended 31st August 2021
## `1.` **`STATUTORY INFORMATION`**
```
ForestSchoolAssociationisaprivatecompany,limitedbyguarantee,registeredinEnglandandWales.The company's
registered number and registered office address can be found on the Company Information page.
```
## `2.` **`ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
ThesefinancialstatementshavebeenpreparedinaccordancewithFinancialReportingStandard102"The Financial
ReportingStandardapplicablein the UK and Republicof Ireland"includingthe provisionsof Section1A "Small Entities" and
the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
```
## **`Turnover`**
```
Turnoverismeasuredatthefairvalueoftheconsiderationreceivedorreceivable,excludingdiscounts,rebates, value
added tax and other sales taxes.
```
## **`Pension costs and other post-retirement benefits`**
```
Thecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothecompany'spension scheme
are charged to profit or loss in the period to which they relate.
```
## `3.` **`EMPLOYEES AND DIRECTORS`**
```
The average number of employees during the year was 2 (2020 - 2).
```
Page 5
Chartered Accountants' Report to the Board of Directors on the Unaudited Financial Statements of Forest School Association
```
InordertoassistyoutofulfilyourdutiesundertheCompaniesAct2006,wehavepreparedforyourapprovalthe financial
statementsofForestSchoolAssociationfortheyearended31stAugust2021whichcomprisetheAbridgedIncome Statement,
AbridgedBalanceSheetand the relatednotesfromthe company'saccountingrecordsand frominformationand explanations you
have given us.
```
```
As a practisingmemberfirmoftheInstituteofCharteredAccountantsin EnglandandWales(ICAEW),wearesubjecttoits ethical
andotherprofessionalrequirementswhicharedetailedwithintheICAEW'sregulationsandguidance at
http://www.icaew.com/en/membership/regulations-standards-and-guidance.
```
```
ThisreportismadesolelytotheBoardofDirectorsofForestSchoolAssociation,asabody,inaccordancewithourterms of
engagement.OurworkhasbeenundertakensolelytoprepareforyourapprovalthefinancialstatementsofForest School
Associationand state those mattersthat we have agreed to state to the Boardof Directorsof ForestSchoolAssociation,as a body,
inthisreportinaccordancewithICAEWTechnicalRelease07/16AAF.Tothefullestextentpermittedbylaw,wedonotaccept or
assumeresponsibilityto anyoneotherthan ForestSchoolAssociationand its Boardof Directors,as a body,for our workor for this
report.
```
```
ItisyourdutytoensurethatForestSchoolAssociationhaskeptadequateaccountingrecordsandtopreparestatutory financial
statementsthatgiveatrueandfairviewoftheassets,liabilities,financialpositionandprofitofForestSchoolAssociation. You
consider that Forest School Association is exempt from the statutory audit requirement for the year.
```
```
WehavenotbeeninstructedtocarryoutanauditorareviewofthefinancialstatementsofForestSchoolAssociation.For this
reason,wehavenotverifiedtheaccuracyorcompletenessoftheaccountingrecordsorinformationandexplanationsyou have
given to us and we do not, therefore, express any opinion on the statutory financial statements.
```
```
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
```
```
25th May 2022
```
This page does not form part of the statutory financial statements
Page 6
Forest School Association
## Detailed Income and Expenditure Account for the Year Ended 31st August 2021
|**`Turnover`**
`Memberships`
`Conferences`
`Donations`
`Grant funding`
**`Other income`**
`Sundry receipts`
**`Expenditure`**
`Rent`
`Insurance`
`Wages`
`Social security`
`Pensions`
`Subcontractors`
`Telephone and website`
`Travelling`
`Administration fees`
`Meeting and conference expenses`
`Accountancy`
**`Finance costs`**
`Bank charges`
**`NET SURPLUS/(DEFICIT)`**|`31.8.21`
`£`
`46,955`
`3,396`
`1,156`
`35,203`
`3,000`
`267`
`55,027`
`710`
`1,276`
`13,425`
`2,735`
`94`
`6,259`
`1,874`
`880`|`£`
`86,710`
`351`
`87,061`
`85,547`
`1,514`
`651`
`863`|`31.8.20`
`£`
`£`
`39,480`
`26,176`
`-`
`26,118`
`91,774`
`475`
`92,249`
`2,900`
`267`
`50,096`
`747`
`1,094`
`13,104`
`2,002`
`721`
`9,494`
`30,548`
`699`
`111,672`
`(19,423)`
`840`
`(20,263)`|`£`
`91,774`
`475`|
|---|---|---|---|---|
|||||`(19,423)`
`840`|
|||||`(20,263)`|
This page does not form part of the statutory financial statements
Page 7
## **Independent Examiner’s report to the Directors of Forest School Association**
I report on the accounts of the Association for the year ended 31 August 2021, which are set out on pages 3 to 7 of the annual accounts.
## **Respective Responsibilities of Directors and Examiner**
The Directors are responsible for the preparation of the accounts. The Directors consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an Independent Examination is needed. The company’s gross income has not exceeded £250,000. I am qualified to undertake the examination by being a qualified member of ICAEW.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act
- To following the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matter have come to my attention:
(1) Which gives me reasonable cause to believe that in any material respect the requirements:
- To keep accounting records in accordance with section 386 of the Companies Act 2006
- To prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
## Have not been met; or
(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name:
Robert Layton
Relevant Professional qualification or body: ICAEW
Address: Laytons Chartered Accountants, 6 Manchester Road, Buxton, Derbyshire, SK17 9SB
Date: 26-05-2022