D A N D E L O N S E E D S F O U N D A T I O N
**ANNUAL REPORT** D A N D E L I O N S E E D S F O U N D A T I O N
August 2023
1
**D** A N D E L O N S E E D S F O U N D A T I O N A N D E
U N D A T I O N
## Trustees’ ANNUAL REPORT 2022-2023
## Trustees’ Annual Report for the period
From (start date) 3 0 0 7 2 2 to (end date) 3 1 0 7 2 3
## **Section A**
## **Reference and administration details**
Charity name
## Dandelion Seeds Foundation
Other names the charity is known by
## n/a
Registered charity number
Charity’s principal address
2 Addison Grove Taunton Somerset Postcode T A 2 6 J F
Names of the charity trustees who manage the charity
|1
2
3
4|**Trustee Name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or**
**body) entitled to appoint**
**trustee (if any)**|
|---|---|---|---|---|
||Mr. James Ryder||4 Year||
||Mrs. Michelle Bristow||4 Year||
||Mr. PhillipBristow||4 Year||
||||||
Names of the trustees for the charity, if any (for example, any custodian trustees)
**Name**
**Dates acted if not for whole year**
n/a
2
**Section A**
**Reference and administration details (continued)**
Names and addresses of advisers (optional information)
**Type of adviser Name Address** n/a Name of chief executive or names of senior staff members (optional information) ~~**Section B Structure, governance and management**~~ Description of the charity’s trusts ~~Constitution for CIO~~ Type of governing document (e.g. trust deed, constitution ~~Charitable Incorpora~~ ted ~~Organisation (CIO)~~ How the charity is constituted (e.g. trust, association, company) Trustee selection methods (e.g. appointed by, elected by) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Additional governance issues (optional information) Refer to constitutional document for information on the governance of the CIO. You **may choose** to include additional information, where relevant, about:
Name of chief executive or names of senior staff members (optional information)
Description of the charity’s trusts
- policies and procedures adopted for the induction and training of trustees.
- • the charity’s organisational structure and any wider network with which the charity works.
- • relationship with any related parties.
- • trustees’ consideration of major risks and the system and procedures to manage them.
**Section C**
**Objectives and activities**
Summary of the objects of the charity set out in its governing document
The object[s] of the CIO are:
The relief of emotional and physical distress and suffering of persons suffering ill health, disability or infirmity as well as their carers, friends and families for the public benefit by:
The provision of information and services on complimentary palliative health, lifestyle and wellness options; the provision of grants and other financial ~~assistance for equipment and items that are unavailable from statutory~~ providers as well as for palliative complimentary therapies and treatments; and in such other ways as the trustees may from time to time determine.
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
The object[s] of the CIO were delivered to provide relief of emotional and physical distress and suffering of persons suffering ill health, for the public benefit by:
- ~~Support in the delivery of wellness services through The Taunton~~ Health Hub
- Provision of all-natural health and sleep aid supplement to local Somerset residents.
- • Provision of grants to individuals for emotional & physical support.
Additional details of objectives and activities
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking.
- policy programme related investment.
- contribution made by volunteers.
## **Section D**
Summary of the main achievements of the charity during the year
## **Achievements and performance**
The object[s] of the CIO were delivered to provide relief of emotional and physical distress and suffering of persons suffering ill health, for the public benefit by:
- Support in the delivery of wellness services through The Taunton Health Hub
- Provision of all-natural health and sleep aid supplement to local Somerset residents.
- Provision of grants to individuals for emotional & physical support.
## **Section E**
## **Financial review**
~~The number of reserves as at report date is £1,000~~ Brief statement of the charity’s policy on reserves The budget allows for surpluses to be retained in order to create a reserve for the charity. Over time this will be maintained at 6 months operating costs in line with the Foundation’s reserves policy. Our reserves level (expressed in the ratio of reserves to annual operating expenditure) is minimal and amount to coverage for accounts fees and ~~advertising costs, circa £1,000. The charity runs on a voluntary basis and all remaining funds are offset into project costs for the public benefit.~~ n/a Details of any funds materially in deficit Further financial review details The charity will seek to attract funding from a variety of sources. In addition to those previously mentioned, it will also undertake a level of primary-purpose trading to generate income that will sustain the charity and contribute to the operational core costs of delivering its services. As well as trading, the charity will also seek grant funding for the service delivery aspects of its work, which would be restricted funds for this purpose. Overall, it is intended to develop multiple income streams to spread the risk and ultimately reduce reliance on any single source of income.
**Section F Other optional information.** n/a
|**Section G**|**Declaration.**|**Declaration.**|**Declaration.**||||
|---|---|---|---|---|---|---|
|The trustees declare that they have approved the trustees’ report above Signed on behalf of the charity’s trustees|||||||
|Signature(s)|||||||
|Full name(s)|Phillip Bristow||||||
|Position (secretary, chair etc.)|Chair||||||
|Date|0
1|1|2|2|3||
D A N D E L O N S E E D S F O U N D A T I O N
**17 St Margaret’s Crescent, Gravesend, DA12 4EJ office@thevineaccounting.com www.thevineaccounting.com 078 6481 3717**
Mr Phillip Bristow 2 Addison Grove Taunton TA2 6JF Dandelion Seeds Foundation
03 December 2023
Dear Phillip ,
## **Accounts for Period ended 31/07/2023**
Please find attached final accounts for Dandelion Seeds Foundation for the period ended 31/07/2023 [including filleted/abbreviated accounts if appropriate].
Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures at the foot of each Balance Sheet [and Directors Report, if relevant] and return the signed documents to this office.
Please do not hesitate to contact us if you have any queries.
Yours sincerely,
Fego Aligboro
1 of 1
## **Dandelion Seeds Foundation**
## **Charity No. 1184674**
**Company No. CE018370**
**Trustees' Report and Unaudited Accounts**
**31 July 2023**
**Dandelion Seeds Foundation Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 3||
|Statement of Financial Activities||4|
|Summary Income and Expenditure Account||5|
|Balance Sheet||6|
|Notes to the Accounts||4|
|Detailed Statement of Financial Activities|7 to|14|
Page 1
**Dandelion Seeds Foundation Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 July 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. CE018370**
## **Charity No. 1184674**
## **Registered Office**
2 Addison Grove Taunton TA2 6JF
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
M. Bristow P. Bristow J. Ryder
## **Accountants**
The Vine Accounting Ltd 17 St Margaret's Crescent Gravesend DA12 4EJ
## **OBJECTIVES AND ACTIVITIES**
The relief of emotional and physical distress and suffering of persons suffering ill health, disability or infirmity as well as their carers, friends and families for the public benefit by:
The provision of information and services on complimentary palliative health, lifestyle and wellness options; the provision of grants and other financial assistance for equipment and items that are unavailable from statutory providers as well as for palliative complimentary therapies and treatments; and in such other ways as the trustees may from time to time determine.
In partnership with FareShare SW. Dandelion Seeds Foundation have distributed food to residents of Taunton in partnership with local schools in the Taunton area.
The delivery of a Somerset Lifestyle Medicine programme to residents of Somerset.
Provision of all-natural health and sleep aid supplement to local Somerset residents.
## **ACHIEVEMENTS AND PERFORMANCE**
The object[s] of the CIO were delivered to provide relief of emotional and physical distress and suffering of persons suffering ill health, for the public benefit by:
Grant funding to deliver Somerset Lifestyle Medicine Course.
Page 2
## **Dandelion Seeds Foundation**
## **Trustees Annual Report**
Provision of all-natural health and sleep aid supplement to local Somerset residents.
In partnership with FareShare SW. Dandelion Seeds Foundation are delighted to be expanding our food distribution work in partnership with local schools in the Taunton area.
The delivery of a Somerset Lifestyle Medicine programme to residents of Somerset.
## **FINANCIAL REVIEW**
The number of reserves as at report date is £1000
The budget allows surpluses to be retained to create a reserve for the charity. Over time this will be maintained at six months operating costs in line with the Foundation’s reserves policy.
Our reserves level (expressed in the ratio of reserves to annual operating expenditure) is minimal and amounts to coverage for accounts fees and advertising costs, circa £500. The charity runs on a voluntary basis, and all remaining funds are offset into project costs for the public benefit.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
P. Bristow Trustee 31 July 2023
Page 3
**Dandelion Seeds Foundation Statement of Financial Activities**
## **for the year ended 31 July 2023**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Other
5
**Total**
**Expenditure on:**
Raising funds
6
Other
7
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
3,750
64|**Total funds**
**2023**
**£**
3,750
64|**Total funds**
**2022**
**£**
1,486
-|
|---|---|---|---|
||3,814
500
500|3,814
500
500|1,486
119
490|
||1,000
-|1,000
-|609
-|
||2,814
-|2,814
-|877
-|
||2,814|2,814|877|
||2,814
1,246|2,814
1,246|877
369|
||4,060|4,060|1,246|
Page 4
**Dandelion Seeds Foundation Summary Income and Expenditure Account for the year ended 31 July 2023**
|Income
**Gross income for the year**
Expenditure
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2023**
**£**
3,814
3,814
1,000
1,000
2,814
2,814|**2022**
**£**
1,486|
|---|---|---|
|||1,486|
|||609|
|||609|
|||877|
|||877|
Page 5
**Dandelion Seeds Foundation Balance Sheet**
## **at 31 July 2023**
|**at 31 July 2023**||
|---|---|
|**Company No.**
**CE018370**
**Notes**
**2023**
**£**
**Current assets**
Cash at bank and in hand
4,410
4,410
**Creditors:**Amount falling due within one year
9
(350)
**Net current assets**
4,060
**Total assets less current liabilities**
4,060
**Net assets excluding pension asset or liability**
4,060
**Total net assets**
4,060
**The funds of the charity**
**Restricted funds**
10
**Unrestricted funds**
10
General funds
4,060
4,060
**Reserves**
10
**Total funds**
4,060|**2022**
**£**
1,696|
||1,696
(450)|
||1,246
1,246|
||1,246|
||1,246|
||1,246|
||1,246|
||1,246|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 July 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 July 2023
And signed on its behalf by:
P. Bristow Trustee 31 July 2023
Page 6
**Dandelion Seeds Foundation Statement of Cash flows for the year ended 31 July 2023**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Dividends, interest and rents from investments
(Decrease)/Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2023**
**£**
2,814
(64)
(100)
2,650
64
64
-
2,714
1,696
4,410
4,410
4,410|**2022**
**£**
877
-
100|
|---|---|---|
|||977
-|
|||-|
||||
|||-|
||||
|||977|
|||719|
|||1,696|
||||
|||1,696|
||||
|||1,696|
Page 7
**Dandelion Seeds Foundation Notes to the Accounts**
## **for the year ended 31 July 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Dandelion Seeds Foundation Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**Dandelion Seeds Foundation Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
Page 10
**Dandelion Seeds Foundation**
**Notes to the Accounts**
## 3 **Statement of Financial Activities - prior year**
|3
**Statement of Financial Activities - prior year**|||
|---|---|---|
|**Income and endowments from:**
Donations and legacies
**Total**
**Expenditure on:**
Raising funds
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
1,486
1,486
119
490
609
877
877
877
369
1,246|**Total funds**
**2022**
**£**
1,486|
|||1,486
119
490|
|||609|
|||877|
|||877|
|||877
369|
|||1,246|
## 4 **Income from donations and legacies**
|Donations
5
**Other income**|**Unrestricted**
**£**
3,750
3,750
**Unrestricted**
**£**
64
64|**Total**
**2023**
**£**
3,750
3,750
**Total**
**2023**
**£**
64
64|**Total**
**2022**
**£**
1,486|
|---|---|---|---|
||||1,486|
||||**Total**
**2022**
**£**
-|
||||-|
Page 11
**Dandelion Seeds Foundation Notes to the Accounts**
- 6 **Expenditure on raising funds**
|_Costs of generating voluntary_
_income_
Donations
7
**Other expenditure**
General administrative costs
Legal and professional costs
8
**Staff costs**
No employee received emoluments in excess
9
**Creditors:**
amounts falling due within one year
Other creditors
10 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
11 **Analysis of net assets between funds**
Net current assets|of £60,000.
**At 1 August**
**2022**
1,246
1,246|**Unrestricted**
**£**
500
500
**Unrestricted**
**£**
150
350
500
**2023**
**£**
350
350
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
3,814
3,814|**Total**
**2023**
**£**
500
500
**Total**
**2023**
**£**
150
350
500
**Resources**
**expended**
**£**
(1,000)
(1,000)
**Unrestricted**
**funds**
**£**
4,060
4,060|**Total**
**2022**
**£**
119|
|---|---|---|---|---|
|||||119|
|||||**Total**
**2022**
**£**
40
450|
|||||490|
|||||**2022**
**£**
450|
|||||450|
|||||**At 31 July**
**2023**
**£**
4,060|
|||||4,060|
|||||**Total**
**£**
4,060|
|||||4,060|
Page 12
**Dandelion Seeds Foundation Notes to the Accounts**
## 12 **Reconciliation of net debt**
|Cash and cash equivalents
Net debt|**At 1 August**
**2022**
**£**|**Cash flows**
**£**|**At 31 July**
**2023**
**£**|
|---|---|---|---|
||1,696|2,714|4,410|
||1,696
1,696|2,714
2,714|4,410|
||||4,410|
## 13 **Related party disclosures** _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 13
**Dandelion Seeds Foundation Detailed Statement of Financial Activities**
## **for the year ended 31 July 2023**
|**Income and endowments from:**
Donations and legacies
Donations
Other
**Total income and endowments**
**Expenditure on:**
Costs of generating donations and
legacies
Donations
**Total of expenditure on raising**
**funds**
General administrative costs,
including depreciation and
amortisation
Bank charges
Software, IT support and related
costs
Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward|**Unrestricted**
**funds**
**2023**
**£**
3,750
3,750
64
64
3,814
500
500
500
60
90
150
350
350
500
1,000
-
2,814
2,814
-
2,814
1,246|**Total funds**
**2023**
**£**
3,750
3,750
64
64
3,814
500
500
500
60
90
150
350
350
500
1,000
-
2,814
2,814
-
2,814
1,246|**Total funds**
**2022**
**£**
1,486|
|---|---|---|---|
||||1,486|
||||-|
||||-|
||||1,486
119|
||||119|
||||119
40
-|
||||40|
||||450|
||||450|
|||||
||||490|
||||609
-|
||||877|
||||877
-|
||||877|
||||369|
Page 14
**Dandelion Seeds Foundation Detailed Statement of Financial Activities**
**Total funds carried forward**
4,060
4,060
1,246
Page 15