## `Report of the Directors and` ``` Unaudited Financial Statements for the Year Ended 31st August 2023 ``` ``` for ``` ``` Forest School Association ``` Forest School Association Contents of the Financial Statements for the Year Ended 31st August 2023 ||`Page`| |---|---| |`Company Information`|`1`| |`Report of the Directors`|`2`| |`Income Statement`|`3`| |`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 2023 |**`DIRECTORS:`**|`L E Ambrose`| |---|---| ||`G S Mason`| ||`Ms E A R Horseman`| ||`Mrs S E Lawfull`| ||`Mrs F Signore`| ||`L H Ames`| ||`M F Harder`| ||`Ms C A Middleton`| |**`REGISTERED OFFICE:`**|`15 Lammermoor Road`| ||`Liverpool`| ||`L18 4QP`| |**`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 2023 ``` The directors present their report with the financial statements of the company for the year ended 31st August 2023. ``` ## **`DIRECTORS`** ``` The directors shown below have held office during the whole of the period from 1st September 2022 to the date of this report. ``` ``` L E Ambrose G S Mason Ms E A R Horseman Mrs S E Lawfull Mrs F Signore L H Ames M F Harder Other changes in directors holding office are as follows: ``` ``` Dr S A Collins - resigned 8th December 2022 Mrs J A Phillips - resigned 5th September 2022 Ms C A Middleton - appointed 14th December 2022 ``` ``` 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 ``` ``` 28th May 2024 ``` Page 2 Forest School Association ## Income Statement ## for the Year Ended 31st August 2023 |**`TURNOVER`**
`Administrative expenses`
`Other operating income`
**`OPERATING (DEFICIT)/SURPLUS`**
`Interest payable and similar expenses`
**`(DEFICIT)/SURPLUS BEFORE TAXATION`**
`Tax on (deficit)/surplus`
**`(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR`**|`31.8.23`
`£`
`94,647`
`149,447`
`(54,800)`
`1,078`
`(53,722)`
`-`
`(53,722)`
`-`
`(53,722)`|`31.8.22`
`£`
`178,605`
`177,592`| |---|---|---| |||`1,013`
`767`| |||`1,780`
`5`| |||`1,775`
`-`| |||`1,775`| The notes form part of these financial statements Page 3 ## Forest School Association (Registered number: 08164851) ## Balance Sheet 31st August 2023 |||`31.8.23`|`31.8.22`| |---|---|---|---| ||`Notes`|`£`|`£`| |**`CURRENT ASSETS`**|||| |`Debtors`|`4`|`2,494`|`962`| |`Cash at bank`||`50,104`|`85,393`| |||`52,598`|`86,355`| |**`CREDITORS`**|||| |`Amounts falling due within one year`|`5`|`76,924`|`56,959`| |**`NET CURRENT (LIABILITIES)/ASSETS`**||`(24,326)`|`29,396`| |**`TOTAL ASSETS LESS CURRENT LIABILITIES`**||`(24,326)`|`29,396`| |**`RESERVES`**|||| |`Income and expenditure account`|`6`|`(24,326)`|`29,396`| |||`(24,326)`|`29,396`| ``` ThecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended 31st August 2023. ``` ``` The membershavenot requiredthe companyto obtainan auditof its financialstatementsfor the year ended 31st August2023 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. ``` ``` Thefinancialstatementswereapprovedby the BoardofDirectorsand authorisedforissueon 28thMay2024and 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 2023 ## `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 "SmallEntities" 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 3 (2022 - 3). ``` ## `4.` **`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** ## `5.` |**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||| |---|---|---| ||`31.8.23`|`31.8.22`| ||`£`|`£`| |`Trade debtors`|`570`|`-`| |`Prepayments`|`1,924`|`962`| ||`2,494`|`962`| |**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||| ||`31.8.23`|`31.8.22`| ||`£`|`£`| |`Social security and other taxes`|`(194)`|`(163)`| |`Grant`|`31,652`|`23,090`| |`Accruals and deferred income`|`45,466`|`34,032`| ||`76,924`|`56,959`| `6.` **`RESERVES`** |**`RESERVES`**|| |---|---| ||Income| ||and| ||expenditure| ||account| ||`£`| |`At 1st September 2022`|`29,396`| |`Deficit for the year`|`(53,722)`| |`At 31st August 2023`|`(24,326)`| Page 5 Chartered Accountants' Report to the Board of Directors on the Unaudited Financial Statements of Forest School Association ``` InordertoassistyoutofulfilyourdutiesundertheCompaniesAct2006,wehavepreparedforyourapprovalthe financial statementsof Forest SchoolAssociationfor the year ended 31st August 2023 which comprisethe IncomeStatement,Balance Sheet and the related notes from the company's accounting records and from information and 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,financialpositionandlossofForestSchoolAssociation. 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 ``` ``` 28th May 2024 ``` 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 2023 |**`Turnover`**
`Memberships`
`Conferences`
`Donations`
`Grant funding`
`Book sales`
**`Other income`**
`Sundry receipts`
**`Expenditure`**
`Rent`
`Insurance`
`Wages`
`Social security`
`Pensions`
`Subcontractors`
`Telephone and website`
`Post and stationery`
`Advertising`
`Travelling`
`Administration fees`
`Meeting and conference expenses`
`Sundry expenses`
`Ashden Trust book expenses`
`Nature Premium Campaign`
`Accountancy`
**`Finance costs`**
`Bank charges`
`Interest payable`
**`NET (DEFICIT)/SURPLUS`**|`31.8.23`
`£`
`52,317`
`16,208`
`700`
`8,562`
`16,860`
`1,850`
`267`
`58,783`
`417`
`1,328`
`15,666`
`2,268`
`8,134`
`1,130`
`-`
`5,758`
`25,142`
`11`
`8,772`
`17,246`
`1,284`
`1,391`
`-`|`£`
`94,647`
`1,078`
`95,725`
`148,056`
`(52,331)`
`1,391`
`(53,722)`|`31.8.22`
`£`
`46,301`
`50,154`
`500`
`57,790`
`23,860`
`2,750`
`267`
`56,400`
`1,150`
`1,276`
`13,884`
`2,196`
`3,045`
`-`
`215`
`6,521`
`36,197`
`28`
`11,375`
`39,758`
`474`
`2,056`
`5`|`£`
`178,605`
`767`| |---|---|---|---|---| |||||`179,372`
`175,536`| |||||`3,836`
`2,061`| |||||`1,775`| 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 2023, 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: 30-05-2024 ## **FSA Annual Report for 2023- 2024** ## **Chair’s Report** As birds sing outside my window, the scent of last night’s rain reminds me of the storm; I sit here reflecting on the challenges and achievements of the past year. At a time when the world is rocked by tumultuous conflicts, individually and as the FSA, we face issues that test our resolve to build community in an increasingly polarised political landscape. Our conference was a grand Celebration of 30 years of Connection, complete with cake, sunshine, inspirational talks, and workshops. As always, conversations and relationship-building proved to be powerful motivators. Our learning community engaged as we consulted with conference on the Sunday morning. We heard from members about the difficulties they face in schools, staff shortages, the ongoing fallout from the pandemic, and less time in the woods with more children. Budget restrictions and conflicting agendas make life tricky for senior leadership teams, and difficult decisions must be made. Running a Forest School business has become harder for many self-employed leaders and trainers, noticing a shift in the client groups approaching them. There seems to be a growing awareness of the value of quality Forest School programmes for children and young people needing nurturing and help to deal with anxiety. Yet, the pots of money to fund longterm programmes grow ever smaller. We remain committed to supporting the work of the Nature Premium campaign. We believe wholeheartedly that children and young people need frequent and regular access to rich natural learning experiences to thrive and learn to care for the planet. This campaign is directly working towards the FSA's vision, providing every school with the funding to access Forest School alongside other nature-based learning. Our annual strategy weekend allowed us to reflect on our progress with governance, the members' needs, and the groups they serve. We will continue to work on our values and update and develop policies that reflect them this year. Our four committees (Finance Audit and Risk, External, Internal, and Policy and Procedure) comprised trustees, staff, and volunteers who advised the board throughout the year. External advisers may be brought onto committees as necessary. Two trustees, Carol Middleton and Louise Ambrose, have stepped down this year. We thank them both and know they will continue to advocate for the FSA and ‘quality Forest School for all’. A very special mention must be made of Lou’s steadfast and visionary support for the FSA. As a founding member, she has been a voice of encouragement and reason. Her voluntary work on the webinars, marketing, and developing the local groups will be hugely missed. We look forward to reaching a wider audience with an electronic version of our book, trialling the long-awaited app, exploring research at the first Forest School Symposium and welcoming people to this year’s conference, ‘Kindling Curiosity, Courage and Resilience’. We do this work because Forest School offers a loving pedagogy at a time when people of all ages need to be connected to nature. The commitment and generosity of our volunteer members make creating a reflective, inclusive learning community that can learn from mistakes and work collaboratively increasingly possible. This report follows a slightly different format from last year. It is a pared-down document, yet it still evidences the huge amount of energy and expertise that has gone into supporting members and the broader Forest School community. I commend this report to you and, on behalf of the board, offer thanks to our staff team, Gareth, Nic, and Nell, as well as all of the volunteers and members who support and challenge us as we seek to be part of the solution. Sarah Lawfull - 02/05/24 _The best predictor for adult life satisfaction is subjective well-being and emotional health during childhood_ _- World Happiness Report 2024_ ## **FSA Annual Management Report May 2024** 02/05/24 Gareth Wyn davies FSA CEO ## **Executive Summary** This annual management report collates and analyses key activities, outcomes, and strategic directions from quarterly management reports spanning from June 2023 to March 2024. The Forest School Association (FSA) remains committed to enhancing the understanding and access to quality Forest School (FS) education across the UK, focusing on professional standards, advocacy, and member services. ## **Key Achievements and Milestones** 1. Professional Standards and Training - Significant strides have been made in establishing national professional standards for FS, ensuring these are recognised and understood across the industry. - We have continued to advocate for FS education, which has resulted in a better understanding of FSA's role and offerings by industry and market alike. 2. Membership and Community Engagement - The number of FSA Recognised FS Providers grew, reaching 83 by March 2024. - Increased engagement through webinars, with notable participation online, aiding in continuous professional development and community building. - Successful implementation of a mutual discount scheme with the IOL bushcraft group, enhancing cross-pollination of skills and increasing diversity at FSA events. 3. Operational Enhancements - Introducing new admin systems to streamline operations, including better-automating member enquiries and book sales. - Recruitment and orientation processes for new staff and volunteers were enhanced to improve role clarity and operational efficiency. 4. Strategic Partnerships and External Liaison - Active participation in FENE and Forestry Skills Forum establishes FSA's presence and influence in broader environmental and educational settings. - Progress in the Nature Premium campaign, focusing on securing sustainable funding and government support for nature-based education. 5. Marketing and Fundraising - Rebranding and reorganising the FSA website, improving user experience and accessibility of information. - Preliminary discussions on launching a legacy scheme for donations, although more progress is needed in this area. ## **Challenges and Areas for Improvement** ## **1. Strategic Clarity and Market Alignment** - Ongoing challenges in defining FSA’s identity and aligning services with market demand, as highlighted during the strategic weekend discussions. - Organisational objectives and activities must be clearly communicated to maximise the promotion of quality FS education. ## **2. Funding and Resource Allocation** - Securing additional funding remains critical to enhance marketing, volunteer management capabilities, and the development of the FSA app. - Given current capacity limitations, balancing resource allocation between setting standards and supporting industry/member needs. ## **3. Administrative and Operational Capacity** - The administrative burden has increased, necessitating recruiting a dedicated admin role to support ongoing projects and free up capacity for strategic initiatives. ## **4. Technology Development** - Continued development and funding are required for the FSA app to reach its full potential and provide robust data and support for FS leaders. ## **5. Deepen Engagement with Local Groups** - Explore innovative ways to support local groups through rebates or shared revenue models to strengthen grassroots connections and membership growth. ## **Recommendations** ## **1. Enhance Strategic Communication** - To enhance engagement and support, develop a unified message that resonates clearly with both internal stakeholders and the broader FS community. ## **2. Expand and Diversify Funding Streams** - To secure sustainable financial growth, actively pursue diverse funding opportunities, including grants, partnerships, and donation schemes. ## **3. Strengthen Administrative Support** - Consider appointing a half-time administration coordinator to handle routine activities and support all areas of FSA activity, thus enabling focus on project and business development. ## **4. Prioritise Technology Upgrades** - Allocate necessary resources for the second phase of the FSA app development to ensure it meets the growing needs of FS educators and leaders. ## **5. Deepen Engagement with Local Groups** - Explore innovative ways to support local groups through rebates or shared revenue models to strengthen grassroots connections and membership growth. The FSA continues to make significant strides in advocating for and supporting quality Forest School education. By addressing the outlined strategic challenges and implementing the recommended actions, the FSA can enhance its impact and sustainability in the coming years, ensuring it remains at the forefront of the Forest School movement. ## **Membership Figures** |**Membership Type**|**2022 (April)**|**2023 (April)**|**2023 (May)**| |---|---|---|---| |Trainee Member|342|279|214| |Associate Member|115|123|129| |Individual Member|895|989|1038| |FSA Recognised Forest
School Provider|59|66|74| |Trainer (FSA Endorsed)|11|12|14| |Trainer (FSA Registered)|3|4|2| |Honorary Member|2|2|2| |Local Group (affiliated only
from 2023)|20|12|12| |---|---|---|---| |TOTAL|1447|1487|1485| Note: FSA Recognised FS Providers may have multiple individuals. Accounts past due are not included (267). ## **Detailed reports on specific work areas** ## **External Liaison (Sarah Lawfull)** ## **FENE Developments:** - Strategic communication enhancements were discussed to highlight all network organisations' contributions better. - Forestry England supports the development of forestry education infrastructure, focusing on training woodland owners and managers. - Advocacy for FSA's Recognised Providers and Endorsed Trainers' schemes to foster woodland ecology and career paths in outdoor woodland-based sectors. ## **Nature Premium:** - Advancement of the Nature Premium campaign to secure governmental backing for regular nature experiences for children, with FSA playing a co-chair role. - Developing a Social Bridging Finance model to fund and test innovative educational policies effectively. ## **Administration (Nic Reporting)** - Addressing ongoing administrative challenges, including peaks in enquiries and the broadening scope of project administration. - Implementation of new systems to enhance operational efficiency and alleviate administrative burdens. ## **Book Sales (Nic Harding Reporting)** - The transition from physical book sales to focusing on developing and distributing an ebook format to reach international audiences. ## **Newsletter (Nic Harding Reporting)** - Efforts to sustain engagement through the newsletter with consistent opening rates; strategies in place to manage subscriber lists and reduce operational costs. Thank you, super volunteer Grammar Ninjas! ## **Conferences and Symposiums** - **Conference 2023** : Successfully executed with actionable feedback for future improvements. - **Conference 2024** : Plans developed to deliver the conference at Danbury, Essex, again this year. - **Symposium 2024** : Preparation is underway, with significant international participation anticipated and various logistical details being finalised. ## **Local Groups (Louise Ambrose Reporting)** - Ongoing importance of local groups in engaging members, with regular meetings planned and coordinated by FSA. ## **Wednesday Webinars (Matt Harder Reporting)** - Continuation of the webinar series attracting viewership; plans to enhance production quality by recruiting video editing expertise. ## **Awarding Organisations Forum (Lily Horseman Reporting)** - Collaborative efforts with educational organisations to align Forest School qualifications with sector needs and standards. ## **FSA Recognised Forest School Provider Scheme (Nell Seal Reporting)** - Increase in the number of Recognised Providers with continuous revisions to the application processes to enhance efficiency. - Introduction of mandatory informational webinars for potential applicants to ensure transparency and efficiency in the application process. ## **FSA Endorsed Trainers - QA Scheme and Group (Nell Seal Reporting)** - Expansion and refinement of the Endorsed Trainers programme, focusing on maintaining high standards and providing support through guidance notes and collaborative discussions. ## **The Research App (Nic Harding)** - Development and launch of the MVP for the FSA app, focusing on enhancing functionality and exploring funding opportunities for future improvements. Accounts Forest School Assoaation Detailed In¢orne and ExperKlrture Am)unt for the Year Ended 31st Au ust 2023 31.8.23 31.8.22 Turnover Membershlps Conferences th)natlons Grantlundln8 Book Sales 52.317 16,21 46.301 9),154 8.562 16A 57.79] 23,8fll 94,647 178,605 other Income Sundry receipt5 1.078 767 9%725 179,37Z EXpend￿vIt Rent lThsura￿e Wa8es Soclal secur Penslons Subcontractors Telephone and WebS￿e Post and stationery Advertlsing Travellin8 Admin15tration fees Meetln8 ènd conferenceexpenses Sundry expense5 Ashden Trust book eN4)enses Nature Premlum Campa Accountancy iiso 267 58,7B3 417 1.328 15,666 2.268 134 1.1>) 2,750 Z67 1.150 1,276 13,884 2,196 3,045 215 6,521 36,197 28 11,375 39,758 474 5.758 25.142 4772 17246 i.Z84 148,056 175,536 IX3311 3,836 Flnathte tosis Bank char8es Interesi pa¥a￿e 1.391 2,056 1,391 2,C61 NET IDEFiciniSURPLUS 153.7221 1,775 . END...