Charity number: 1190556 Company Numbor: 11740783 Clervaux Garden School {A Company Limited by Guarantèe) Trustees. report and financial statements For the year ended 31 August 2022
CLERVAUX GARDEN SCHOOL CONTENTS Page L•gal and administratwe infomiation Report of the Trustees Independent Auditors Report Statement of FanCIal Activities Balance Sheet Cash Flow Statem8nl Notes lo the Financial Statements 14
CLERVAUX GARDEN SCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Re istered office Ruskin Mill Millbottom Nailsworth Stroud Gloucestershire GL6 OLA Princi al offi Clow Beck Centre Jolby Lane Croft-on-Tees North Yorkshire DL2 2TF Trustees Helen Margaret Ktppax Chloe Amber Hindmarsh- Resigned Feb 2022 Leigh Bown- Resigned Jan 2022 Oliver Cheney Constantin Court Tara Grattan - Appolnled March 2022 Com an Secreta Elisabelh Johnson ement Personnel Aonghus Gordon 08E- Founder & Executive Chair Tara Grdllon- Director of Schools and Rise Shazuli Iqbal- Chief Financial Officer Constantin Court- Director of PSTE Quality Assurance Lindsay Wilkin8on- Trust Head of Human Resouices Auditors Grant Thornton UK LLP Chartered Accountants and Statutory Auditor 17th Floor 103 Colemore Row Birmingham B3 3AG Bankers Lloyds Bank PIC 12 Rowcroft stroud Gk)ucestershire GL5 3BD Solicilors Royds Wrthy lQng LLP 69 Carter Lane London EC4V SEQ
LERVAUX GARDEN SCHOOL REPORT OF THE TRUSTEES The Trustees,, who are also directors of the charty for the purposès of th8 Compani8$ Act 2008, pr8s8nt their report wth the financial statements of the Charity for the year lo 31 August 2022. Govèmlng do¢umont CleaUX Garden School is a r8gister8d charity Ir@gislered no. 1190556) and a company limited by guarantee Iregislered no. 117407831, as defined by the Companies Act 2006. Its Goveming Instrument 13 the Memorandum & Arh"cles ofAssociation dated 24th Oecember 2018. as amended on 20th April 2020. Clervaux garden S¢hoot registered as a charity on the 24th of Juty 2020. STRUCTURE. GOVERNANCE AND MANAGEMEMT Group Structuro Ruskin Mill Trust Limited is the sole member ol Clervaux Garden School. Ckrvaux Gav¥Jen School is part of the Ruskin Mill Trust Group. Clervaux Garden School sub-leases from Ruskin Mill Land Trust {related patyl the Cl(pw Beck Centre and it5 5uirounding 33 acre5 of land, and 70 acres of adjoining familand. for the purposes of delivering Iherapeulic education and work èxperience le•S for Children and young people with special needs. both day and residenti81. The registered office of Clervaux Garden School is Mlll. MillbottDm, Nailswcrth. Strwd. GL6 OLA and the principal office is Clow eeck Centre. Jolby Lane. Croft on Tees, Darlington, DL2 2TF. Recrultmgnt and appolntm•nl of new Truste•s The charity's practice regarding recruitment has been for members of the Board to mak ommendalions for suitably skillèd arKI Èxperienced people who are then appraised by Ruskin Mill TrLS Board of Trust88s which makes the final decision. Induction and training are ¢8rrieil out duttng the meeting cycle, and mernbers are also invited to training al Ruskin Mill Trust's other centres. During the year, indivvjual Trustees undertook a range of approprtale trainin9. Organtsational Managemènt The trustees delegate the day to day running of the provision to a kcal manag8menl team who oversee operations and which reports to Ru$kin Mill Trust's Dire¢tor of Schools and Rise. The key management personnel are listed on page 1. The trustees did not receive any remuneration from Clervaux Garden S¢hool in the current ot previou5 per*Jd. Difgctors and Trustags The Twslees during the period are listed on page 1. OBJECTS AND AIMS Obj•¢ts The Gharity's Objects are.. To athance the Èducation of young people wlh teaming drfficulties andlor behavioural problems andlor mentsl heah issues andlor having suffered trauma andlor having $pe¢ial educational needs including tt10ge with autistic spectrum disorder by providing training and edu¢4tional PTovision in the areas of art5, crafts, agriculture and environmental sciences based upon the indications and insights of Rudosf Steiner in th&8e areas, in particular (but not exctusively) al an IndÈpendÈnt Special School and Children's Homes. To c<)nducl and prornote research and study into the practice and development of those areas of education wovided that the usetsjl resLAts ol such work are disseminated to the public al large.
CLERVAUX GARDEN SCHOOL Aims Clarvaux Gai4Jen School offer¥ day and residential places in Darlinglon and the wider area to children and young people complex learning and behavioural ¢Jiffi¢ullies. Using Ruskin Mill Trust's method of Pracbcal Skills TherapeLtic Education. children have the opportunity to learn in the rural setting of the Clow Beck Centre fam at Croft-on-Tees, whl¢h provldes sesslons in crafts and land work. The school opened w(Ih its first pupil in February 2020. C18rvavx Garden School provides a nourishing and therapeutic environment for students who have been failed by previous educational est?1$hmen1$. Clervaux Garden School has the capadty for 25 pupS1s and alms to grow over the next 12 m¢Jnlhs to increase day pupil numbers. Public benèfit In carying out its activthes in the year under Teview, the TTUStees confirm that they have Complied with thèir duly under Se¢lion 17 of the charib.es Act 2011 to have regard to the public benefit guidance issued by the Charity Commission for England and Wales. STRATEGIC REPORT A¢higvomènts & Porfomjance Clervaux Garden SchcKl stsrted the 2021122 academic yearythh 18 pupils, more than doubling in size from the previous year. The senior staff team have Successfully led the school through this significant phase of growth and wth support from the Director of &hools and Rise. There has been a strong focus on cUrruluM development planning and the provision has WDTked to increase the range ofqualificalion5 available to pupils. The school h89 seen good attendance and an overall reduction in behawoural incidents over the year. The pupils are benelitting from the work on the land and wth the animaL8 and really enjoyed the spring vA¥¢h brought lambs and CaeS to the site. The Trust's method of Practical Skills TherapÈutic Education is deliverèd 1 the essential nab.onal urllculum aclwities woven in. The pupils take materials from the land and use them to create items of service whilst developing litèracy, numeracy, social and pra¢li¢al skills. Flnan¢ial Review Results Trustees value the nel irKome of £186.536 malle during the peri¢xl to 31 August 202212021-. defi¢it of £64,653>. The total income for CleNaux G*en School relates to lees. Fundraising Fundraising throughout the Ruskin Mill Trust Group is m8n8ged by an in-house Fundraising Department which is led by a Director of Fundraising. No use is made of any extemal. professional fundraiser or any Commercial participalor. 30 no fundraising actiwtses were carried out on Cleryaux Garden School's behaK during the year nor were any approaches made lo vulnerable individuals in pursuil of the raising of funds for the charity. Clervaux Garden School's parnt charity, Ruskin Mill Trus( has signed up lo the Fundraiging Regulalols Code of Fundraising Practce and it pays an annual lewy lo the Regulator. During the year there was no failure to comply wth a scheme or standard cited nor were any complaints received about the fundraising activities Conducted by the Ruskin Mill Tru51. Molley raised by CleTvaLTrX Garden School through lundraising aclivilies are used by il as agree<l with the donor and comply with any condition5 attached by the donor.
CLERVAVXGARDEN SCHOOL Re$eNes The Injstees review the chartty's financial plans 8n¢Y results regularfy throughout the year. This is done through monitorin9 income and expenditure against budget forecasts aThJ monitoring cash The trustees feel it prudent to build the level of reserves on annual basis with the purpose of ensuring that the charity has $ufficienl re$eNe$ to act as a buffer against unexpected dr¢ps in income 01 increases in expenditure. The reserves currently hdd are restricted funds £5,S66 12021.. £1,200) and unre$tsi¢ted funds-£198.830 (2021.. 4380.6001. Risks & Uncertalntles The trustees reviewthe ll¥ks lo whith the tharty is expDsed 8uch as the heaRh and safety of service users. visitors, volunteers and staff on an on-goin9 basis and are satisfied Ihat systems are in place to manage exposure lo the major risks. They maintain appropriate levels of insurance cover for all foreseeable risks. Specific areas of rbsk uncertainty are-. Financial Viability.. Clervaux Garden School has shown strong gro over the past academic year. with additional gr¢)wth planned for the 22123 academic year. The growth requires infrastwclure improvements and capital development and the school does not yet have the reserves to self fijnd the developments. Poor In$CtIOn résult: Even though the school has had a recent InSption. there continues to be a risk of receivin9 a poor grade. This is being mitigated through a rigoious system of inlemal Qualty Assurance, cluding use of a specialist extemal consultant and investment in staff training. Rggulatory non-compliance: The risk of regulatory non-compliance requires constant review and the upskAling of staff and trustees lo meet an ever-changing regulatory landscape and Sdent profile. Speciffically.. Koeping servlcè u$ers safg: The potential risks associated with keeping service us8rs across the whole of the Ruskin Mill Trust Group safe has required continued vigilance and mrtigation by rolmjst risk assessment and action plans. assessments. appropriate training, the appoinlmenl of safeguarding managers * eaGh of the main centres and improved internal meeting and reporbng arrangements. The Trust Head of Safeguarding is working effectively with Designated saleguarding leads acros8 all sites as well as Headteachers and the Dir8clors to ensure that each eentre is compliant The Head of Safeguarding is part of the Civil Ser and therefore works collaboratniely wth other key funckn.ons including HR, ITIMIS. H&S, and staff training to provide high quality support. In addition. a Ruskin Mill Trust Trustee holds lead responsibilrty for mainlaining oversight of Safeguarding and Health & Safely across the Group. GDPR.. A rigorous programme of ¢roy$-Trust training eonlinues lo be implemented to ensuie compliance, all ovèrseen by Ruskin Mill Trust's Head of Legal Services. An extemal agency has been contraed to deliver training and Site audts across the Trust. Charlty Law: To 88$i$l compliance wth Charity Law, Ruskin Mill Trust'$ Head of Legal Services provides Truslees wth regular Charity Law Updates whi¢h a supplemented by adv[ on further provisions as they come in to force. As an example. in order to comply with slatulory changes made to the automatic disqualification rules for charity trustees, a new Trustee ElgIb111ty Declaration procedure is being introduced. R8cruitmont of staff.. A$ the school grows, there w7ll need to be recruitment of additional staff. There are still challenges to recruiting certain posts, such as support stsff. The Trust has employed a team of specialist ctuiters to help mibgate the risk.
CLERVAUX GARDEN SCHOOL rr dis#st•r: Th* charty continues to monitor and improv8 IT cyber secur-ty arrangem6nl$ to ensure a robustness and preparedness for any future attacks. Clervaux Garden School benefils from techni1 arKI MIS 8ervice8 and support provKled by Ru8kin Mill Trust's central services. Rèputatlonal Rlsk: The risk ol reputational harm is being mitigated through the vigiL4nc8 of the charty including ongoing monilorir¥J of the Trust's Risk Register and implementing a Code of Conduct and enSurg staff are suitably $upporte¢J and trained. Risks to Ru5kln Mlll Trust Group's Method {PSTE}: Vigilance continues to be needed to ensure thal the Ruskin Mill Tnjst Group's educational method is not compromised. The Trust invests in staff training and res?h to support Ihe method. Futuro Plan$ The school has applied for Materia] Change to increase the number of pupils il can have. This reflects the high level of intere51 in the school. The has been signtfiGant growth iri day pupi15. Bishops House in Oarlington, has been renovated to provide additional teaching spaS as well as a shop which will open in the 22123 academtc yeaT. The school will ¢onlinue to strengthen the curriculum and leaching staff and senior leaders have been invited lo join a new specialist training programme. focusing on specialist Steiner Garden &hool education. STATEMENT OF TRUSTEES RESPONSIBILITIES The Trustees (who are also direciors of Clervaux Garden School Linlted for the purposes of company Iw) are responsible for pieparing the Report of the Trustees and the Finanaal Statements in accordance wth appliGable law and United Kingdom Generally Accepted Accounting Pracb'ce {Uniled Kingdom Accountin9 Standards). Company law requiFES the TTuslees to wepare financial slalemenls for each financial year. Under company law, the TNstees must not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resourGes, including the inwme and expenditure, of the charitable company for Ihal period. In preparing these financial statements, the Irusiees are required to.. sèlect suitsble 8c¢ounling policies and then app them ¢on$i$lenUy-, observe the methods and prinaples in the Chaiiiies SORP and FRS 102., ake judgments and estimales that are reasonable and prudent., Stale whether applicable UK accounting slandaTds have beEn followed, subject lo any material departures disclosecs and explained in the financial statements., and prepare the financial statements on the going concern basis unless il is inappropriate to presume Ihal the charitable company wll continue in business. The tTU8tee$ are re$pon8ible for keeping adequ8te accounting records that are sufficient to show and explain the charitable MpanY'S transactions, disclose with reasonable aura at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2008 and the provisions of the charlty's constitution. They are also responsible for safeguarding the assets of the charity and hence for laking reasonable stèps for the prevention and detection of fraud and other irregularities.
CLERVAUX GARDEN SCHOOL Provlslon of Infomiatlon to Auditor Each of the persons who are trustees al the Ilme when Ihls Report olthe Trustees 5$ appmved has confimied that.. so far as thal trustee is aware. there 1$ no relevant audlt infomialion of whlch the charitable company's auditor is unaware.. and the Iruslees have taken all the steps that they ought to have tsk8n as trustees in order trj make themselves aware of any relevant audit infomiation and tr) establish that the charitable company's auditor is aware of that information. Qualifying third paty indemnity provisions Trustees, indemnity insurance indemnifying each director against liability to thiid parties. has been in place throughout the year ended 31 August 2022 and up to the date of approval of this report. Auditor The auditor, Grant Thjmton UK LLP. will be proposed for reappointmerit at the Annual General Meeting. In pieparing this report. the trustees have taken advantage of the small companies, exemptions provided by Sectlon 415A of the Companies Act 2006. AForoved by the trustees on 27 March 2023 and signed on their behalf by: Helen Kippax Trustee
CLERVAUX OARDEN SCHOOL INDEPENDENT AUDJTOR'S REPORT TO THE MEMBERS OF CLERVAUX GARDEN SCHOOL Oplnlon We have audiled Ihe financial statements of Clervaux Garden School (the 'charitable company'l for the year ended 31 August 2022, which comprise the Statement of Financial Activiti'es (Net Income and Expenditurè A¢¢ount), the Balance Sheet, the Cash Flow Statement and notes lo the financial slalemènts. including a Summary of significant accounting policies. The financial reporting framework that has b&8n applied in their preparation is applicable law and United Kingdom A¢¢ounling Stsndards in¢luding Financial Reporb"ng Standar(1102', The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our oplnlon, the lknanual statements.. gNe a true and fair view of the state of the charitable company's affairs as at 31 Augusl 2022 and of its incoming resouires and applicalion of resources including, ils income and expenditure for the year then ended., have been property prepartd in a¢¢tydance wrth United Kingdom Generally Aceepte(J Accounting Practice" and have been prepared in a¢IdanCe with the requirements of the Companies Act 2006. Basls for opinion We have been appointed as auditor under the Companies Act 2006 and report in accordance with regulations made underthat Act. We conducted our audit In accordance wlh InleTnalional Standards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities under those stsndards are further describÈd in the'Audilo¢$ responsibilities for the audit of the financial statements section, of our reporL We are independent of the charitable company in a¢cordan¢e wtth the ethical requiiemenls that a relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethica] responsibilities in accordance with these requirements. We believe that the audit eviden we have obtained is suifiGienl and appTopriale lo provlde a basls for our opinion. Conclusions relating to going concem We are responsible for concluding on the appropriateness of the Itee$, use of the going Concern basis of accounting and, based on the audit evidence obtained. vthether a material un¢etsinty exists related lo events or conditions that may cast significant doubt on the charitable company's ability lo continue as goir)g concern. If we conclude that a maleiial un¢ertainty exists, we are required lo diaw allenlion in our repDrt to the related disclosure5 in the financial statements or, if such disdosures are inadequate, to modtfy the auditorfs opinion. Our ne110n3 are based on the audrt evidence obtained up to the dale of our report. However, fulijre events or Conditions may ¢ause the company to cease lo ¢ontinLfe as a goN)g CoeM In our evaluation of the trustees, conclusions, we considered the inherenl risks a$Sl01¢d with the chtable cornpany's busines5 model including effects arising from macro-economic uncertainties such as the cost of living crisis, we assessèd and challenged the ièasonablÈness of estimates made by the Iru51ee5 and the related disclosures and analysed how those risks might affect the char*iable company's financial resources or ability lo ¢ontiwe operations over the going concem period. In auditing the financial stalements. we have concluded that the trustees. use of the going conrErn basis of accounting in the preparation of the fjnancial slalements is appropriate.
CLERVAUX GARDEN SCHOOL Based on thè work wè havÈ performed, we have not identified any material uncertainties relating lo events or condition5 that, individually or collectively, may cast significant doubl on the ¢harilable company's abilty to continue as a going concetn foi a period of al least fv1ve months from when the financial stal?ments are aulhorised for issue. Our responslbllilies and the respons11'11e¥ of the directors wlh respect lo going concem are described in the relevant sections of this repo Other information The other information comprises the information incluL%ed in the Trustees. Report. other than the ffinancial slalements and our auditoffs report thereon. The Iru$tees are responsible for the olhei informatio contained within tre Trustees, Report. Our opinion on the financial statements does not cover the other inforfflalion and, exGepl to the extent olhernise explleitly slated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other infom)alion and. in (foing so. consider whether the otheT information is materially inconsistent with the financial statements or our knowledge obtained ir¥ the aLrdit QT othemse appears to be malerialty misslaled. If we identify such malerial inconsistencies or apparent material misslalemenls, we are required lo Iletermlne whether there Is 3 material misstalemenl in the financial statements themselves. If. based on the work we have performed. we ¢¢11e that there is a material migstalemenl of this other infotmation, we are required to report that fact. We have nothing lo report in this regard. Oplnlon on othor matters pr8scribod by th8 Companies Act 2006 In our opinion, based on the work undertaken In the ct4Jrse of the aLbJit'. the information given in the Strategic Report and the Directors, Report, prepared for the purposes of company law. included in the Trustees. Report for the financial year fwwhich the financial statements are prepared Is ¢on$istent with the financial stalemenls. the Strategi¢ Report and the Direor$. Report Included Sn the Trustees, Report have been prepared in a¢¢ordance Mlh applicable legal requirements. Mattor on which required to report undor tho Companlos Act 2006 In Ihe light of the knowledge and understanding of the charitable compary and its environment obtsined in the course of the audit, we have identified material misstatements in the Strategic Report or the Ditectors, Report included in the Tnjsle, Report. MattoTS on which are roqulmd to roport by 8xc$ption We have nothing lo repc*t in respect of the followng matters in relation to which the Companies Act 20C requires us to report to you rf, irb our oplon= adequate 8ccounb.ng iecords have not been kept. or retums equate lor our audil have not been received from branches not visited by us.. or the financial statements are not in agreernenl wth the accounting records and relums. or certain disc105ures of trustees, remuneration spe¢ified by law are not made". or we have not re¢elved all the information and explanallons we qUIre for our audit.
CLERVAUX GARDEhl SCHOOL Rgsponslbllitl•$ of tntstees As explained more fully in the Statement of Trustees, Responsibilities, the trust88s {who 3r8 also th8 directois of thè charitablè company forthe purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a tfue and fair view, and for such intemal control 3s the trustee$ delem)ine is necessary to enable the preparation of financial statements that are free from malerial misslalemenl, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing th8 charitable company's ability to continue as a going concèm, discltssing, as applicable, matters related to goin9 concern and using the going concern basis of accounltng unless the trustees etther intend to liquidate the charitsble company or to cease operalions, or have no realistic altemative but to do so. Auditofs ro$ponsibilities for the audit of the flnanclal stat•m8nts Our objectives are lo obtain reasonable assurance aboLrt whelher the financlal statemènts as a whole are free from matetial misslalemenl, whether due lo fraud or error, and to issue an auditor's report that indudes our opinion. ReasonablÈ assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance wlh ISA5 {UKI will aKvays detect a material mi$8tatement when it exists. Mtsstatements arise from fraud or evror and aTe wn5idered material if, individually or in the aggregate. Ihey could reasonably be expected to influen¢e the eGonomi¢ decisions of users taken on the basis of these finanGial statements. Irregularities, including fraud, are instances of nonrfompliance wlh laws ar regulations. The extent lo ich our procedures are capable of delecling irregularities, including fraud. is detailed below-. We obtained an understanding of the legal and regUtOry frameworks thal are applicable to the haritable company and the soclor in which il operates. We determined that the followng laws and regulations were most signiffcanl.. The Financial Reporting Standard applicable in thÈ UK and Ihe Republic of Iraland IFRS 1021, Char4ti68 SORP (FRS 102), the Companies Act 2006 and Charities Act 2011-, We understood how the Gharrtable company is Complying wlh these legal and regulatory frameworks by making inquiries of managernenl and those charged with governance. We enquired of management and those charged with governance whether there were any instsnces of non-compliance wth laws and regulations, or whether they had ary knowledge of actual or suspected fraud. We corroborated the results of our enquiri8S through our rèview of board and olhèr minutes arHI through our legal and professional expense5 review.. We assessed the susceptibility of the charitable Gompany's financial statements to terIal misslalement, including how fraud might OC¢LJr artd the risk of material override of controls. Audit procedures perfomied by the engagement team included.. Identifying and assessing the design effertivene8s of certain controls management has in place lo prevent and detect fraud Cha]leTh3in9 assumpth'ons and judgements made by management in its snlCan1 accounting policies IdÈntifying and testing p?urnal entries, wih a focus on manual postings, journals th* dIdY impacted on the surplus reported in the statement of financial activitles and journal entries posted Sn the closirKJ and accounts preparation period Identifying and testing related pariy transactions Inspecting the board and other ¢ommitteE minute¥ Assèssing the extent of compliance wlh the relevant laws and regulations as part of our procedu$ on the related finanoial slalemenl Ttem
CLERVAUX GARDEN SCHOOL These audit procedures were designed lo provide reasonable assurance that the financial 5ts1emen13 were free from frau6 or error. The risk of not detecting a material misslatemenl due to fraud is higher than Ihe risk of not detecting one rèsulting from error and dètecting irrègularities that result from fraud is nherently more difficult than detecting those that result from error, as fraud may involve collusion, deliberate concealmenL forgery or intentional misrepresentations. Also, the further removed non- GomplianGe wilh law5 and regulations is from events and Irar15aclions ieflecled in the financial statements, the less likely we would become aware of it,. AssèssmÈnl of thè appropriatènèss of thè collective mpetenCe and capabllilies of thè engagement team induded considerah'on of the engagement team's-. understanding of, and practi¢81 experience wth aLxlil engagements of a Similar nalure and complexity through appropriate training and participation knedgE ol the challty, edLicalion and care Sector understanding of the legal and regulatory requwements specific lo the charitable Company in¢luding= the provislons of the applicable legislation guidance issued by the Charities Cornmisslon. The team communications in respect of potential norpcompliance with relevant laws and Tegulalions included the potenti for fraud in revenue through manipulation of ineome and manag8m8nt overrwje of controls," and In assessing the potential risks of material misstatement. we obtained an under8tsnding of.. the charttable company's operattons. Including the nature of Ils Sncome and expenditure and ils setwces and of its objectives and strategies to understand the dasses of transactions. account balanc8s, expected financial stat8menl dis¢k$ures and business risks that may result in risks of material mis5ts1emenl. the tharitsble ccthpany'$ control envwonment. incIlIng.. the policies and procedures implemented by the charitable company to ensure compliance with the iequirements of the financial reFKJrbng framework anfj levant laws and regulations the adequacy of procedure5 for author15alK)n of transactions and review of management accounts procedures to ensure that possibfo breaches of laws and regulalions are appropriately resolved. Afurther description of our responsibilities for the audit of Ihe financial statements is localeil on the Financial Reporting Councli's websile at.. www.frc.org.uklauditorsrespon5ibibties. This description forms part of our auditor's reporL Uso ot our raport This report Is made solely to the charitable ¢omp8ny'$ members, 8$ 8 )dy, in aceordance wlh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the chaiilable companfs members those matters we are required to slate to them in an a[lt0S report and for no other purpose. To the fullest exlent permitted by law, we. do not 8c¢ept or assume spOnSIbl111Y to anyone olherlhan the ¢haritsble ¢ompany and the charikble Gompany's members as a b¢xly. for our audit for this report. or for the OPillbon5 we have formed. Wlliam Devitt Bsc FCA DChA Senior Slatulory Auditor for and on behalfof Grant Thofnton UK LLP Slalutory Auditor. CharteTed Accounlanls Birmingham Date: 28 March 2023 10
CLERVAUX GARDEN SCHOOL STATEMENT OF FINANCIAL ACTIVITIES (NET INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 2022 Totsl Funds Year to 31 August 2022 Total Funds Year to 31 August 2021 Unrg$lrlctsd Funds Rostrletsd Funds Notes INCOME FROM: Donations Charitable activities 20.010 20.010 1.617.186 1.200 898.131 1.617.186 TOTAL 1617 186 1637 196 899 331 EXPENDITURE ON: Charitable activities {1.435.416) 115.244) {1.450.660} (963.9841 TOTAL 1435.416 15.244 1.450 660 963,984 NETINCOME AND MOVEMENT IN FUNDS 181.no 186.S36 RECONCILIATION OF FUNDS Totsl funds broughl fonvard Total funds carried fopNard 15 16 380 600 198.830 379 400 192864 314747 379.400 The note8 on pag85 14 to 2S form part of th888 financial 8tat8ments.
CLERVAUX GARDEN SCHOOL BALANCE SHE AS AT 31 AUGUST 2022 REGISTERED COMPANY NUMBER: 11740783 31 August 2022 31 Augusl 2021 FIXEDASSETS: Tangible assets 10 106.472 61,955 CURRENT ASSETS". Deb Cash at bank and in hand 11 69.558 47,316 116,874 44.192 116,231 160,423 LIABILITIES: QdItorS falling due 1thl one year 12 1416.210) (601.778) NET CURRENT UABILITIES 1299,336} {441.3551 NET LIABILITIES 1192,8641 1379.4001 FUNDS Unrestricted funds Restricted funds {198.8301 5.966 {192.8641 (380,6001 1,200 (379,4001 14 The financial statam8nts hav8 been prepared in accordance wilh the Companies Acl 2006. The financial statemènts w8r8 approv8d by the Board of Trustees on 27 March 2023 and wer8 signeL% on its behalf by.. Helen Kippax Twstee The notes on pages 14 to 25 form part of these financial statements 12
CLERVAUX GARDEN SCHOOL CASH FLOW STATEMENT AS AT 31 AUGUST 2022 REGISTERED COMPANY NUMBER: 11740783 Poriod to 31 August 2022 Pèriod to 31 August 2021 Not• Cosh flows from operating activitie3: Nel cash (used inllprovwjed by operating adivities 17 141,525 Cash flows from investing aetlvltles Purchase of langible fixed a$sels 166.404) {27,S33) Net¢a$h used in investing activities 66A04 27.533 Change In cash and cash •qUNalents in the roporting poriod Cash and cash equivalents at the beglnnlng of th tgPQrting period Cash and cash equlvalant$ at tho end of tho reportlng poriod {68,915} 113.992 116231 2,239 116,231 The notes on pages 14 to 25 form part of th&se financi81 statem8nts 13
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ACCOUNTING POLICIES Legal Status of the Charity Cletvaux Gar(len School was Sncory)orated In EnglanL% and WaJ&s as a company limitod by guarantee Ire9lStered no. 117407831 and has no share capital. Thè liabilli y of members in the event of winding up is limited to an amount ntbt exceeding £10 per member the number of members as at 31 August 2022 was three. Cl8rvaux Gard8n School is also r8gistered as a charity th8 Charity Commission (registered no. 11905561. R•gl$t•r•d and princip41 office The r8gist&r8d office of Clervaux Garden School 1$ Ru8kin Mill, Millbottom, Nali Sworth, Stroud, Gloucestershire, GL6 OL The prinupal office of Clervaux Gardon sth{l 15 Clow 8eck C8ntr8, Jolby Lane. Darlington, DL2 2TF. Ba$1$ of a¢¢ounting Th8 financi81 statem8nt$ have been prepared in a¢¢ordance with Accounting and R•porting by Chsfities-. Stat8m8nt of Recommended Practice applicable to chariti88 pr8P8ring their 8ccounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iréland IFRS 102) {effective 1 January 20191- (Charities SORP IFRS 102}} and the Finarhci81 Repong St8ndard applicable in the UK and Republic of Iraland IFRS 102). The finanal statements have b8en prepared undar the historical cost convention. Thefinanci81 statements are presented in ¥terling {Q which is the fvnctional the charity. Clervaux Garden School me8ts the definition of a public benefit entity under FRS 102. Going concern The charitable company meets Stsfinan¢lng rwulrementthrough funding provlded by other group companies. and Ruskin Mill Trust Limited. Working 8long8ide Ruskin Mill Trust LFmited. robust budgets ar8 88t, and the actual spend against th8se budgets is analysed on a monthly basis by both the Exe¢utive Team and the Board of Trustees Finan¢e Sub-commrttee. The fvll Board also rec8iV8S th8 monthly management accounts and r&views them on a iwo-rnonthly cycle_ The charitable Company is currÈntly negotiating fee increases with local authorities to mitigate the impact of infflation on exp8nditure. The group, headed by Ruskin Mill Trust Limited. ha$ substantial net 0$3et$. Furthermore, Ruskin Mill TrLF$t Limited has provided assurances ih*t group financial support wll be provided lo CleNaux Garden Sehool as roquired. There are thèreforè no material un¢ert3inties surrounding the going concem status of Clervaux Garden School. 14
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YÈAR ENDED 31 AUGUST 2022 ACCOUNTING POLICIES {CONTINUEOI After maknng detail8d 8nquiries and taking into account the faclors discussèd abov8. the Board is confident Ihat the charitabl8 company has adequate scope to continue its OP8r8tional existence for th8 forèseèable futur8. Thèrè are no material uncertainties surrounding going concern and accordFngly Ihè charitab18 eompany Continues to preparè thé fjnancial statemènts on a going basis. Fixed assèts and deproclatlon Assets wth a c05t below £500 arg ngt oapitalised. DepTeciation is piovid£d at the followng annual rales in orderlo write off each assÈl ovttr Its esiimat8d usèful life.. L•a5èhold property Equipmant 2QA pa -25%pa - d•preciated in liftè wth lrf•time ofthe lease straEghl lina Depre¢iats"on is not charged on assets (tnder construction. Incom8 Oonattons are ct8dited to revenue vth8n the charitsble company has entitl8m8nt to th8 funds. any p&rforman¢e ¢onditions attached to the item($l of in¢ome have been m8t. it is probable that the incom8 will b8 r8ceiv8d. and the amount can be measured reliably. Income from charitable and other trading activities is accounted for in the period in whlch the Sncome 1$ eamed_ Inv8slment incom8 is account8d for on an accruals basis. Cash and cash equivalents The cash and cash equivalents ol Clervaux Garden School. Currently comprfses of cash In hand. bank deposits and short tomi deposits n8t of bank overdrafts. Expendlturg AII 6XP8nditur8 ts a¢¢oufttsd for on art ae¢Nals basis and has b••n clas$ifi•d under headings thal aggregat8 all costs rolat8d to the category. Where costs cannot b8 directly attribute(I to particular headings, they have been allocated to aclivities on a basis ¢onsistent th the U8e of resources. Ttrrmination payrnents Term¢naty"on payments are aOUnted for as soon as the charitable company is aware ol Ihe obfigalion to make the payment. Penslon costs The charitable company contributes to a defined conlributiorT scheme. Amounts paid in relation to this scheme are Charged to the Statement of Ftnan¢ial Activitie$ when they fall (Jue. All pension costs ale allocated to unrestricted funds. Debtors Short tem debtors are initially measured at transactton price. less any impaim18nt. Prepayments are measured at the amount prepald. 15
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANGIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 ACCOUNTING POLICIES (CONTINUED) r•diiors Creditors and provislons are recnIsed where the ¢hatily hs a present obfigalitsn resulttng from a past event that will probably result in Ihe transfer of funds to a thsrd party and the arnount clu8 to settl8 th8 obligation can be m88sured or estimated reliably. Creditors and provisions ar8 r8COgnis8d at their settl8m8nt amount aft&r allowing for any trade discounts due. Funds Unrè5th¢tod fund5 Can bo used in accordance with the ¢haritsble obje¢tive8 al tho discr8tion of the Trnst8è8_ Restrictedfunds can only be u58dfor particular restricted purposas withinth8 objects of the charity. Restri¢tions arise when Specified by the donor oi bvhen funds are raised for particular restricted puipose5. Further explanation ofthe natu and purpose of each fund is inc]uded in nota 15 of these financial statements. Financial in8lruments Clervaux Garden School only has financial assèts and finanal liabilit188 of 8 kind that qualify as basic financial instwments. Bastc financial in8trument5 are initlolly recogniÉod at transaclion value and substquèntty measured at th•ir seitlernent value. Pleas8 S88 note 14. Slgnlllcant ostimat05 and Judgements Estimates and judgements a continually evaluated and are based on histoiical experience and other factors, Kncluding expectations of fiJtur8 8vents that are b81iav8d to be reasonablg under the CiTcurnsl4nces. The item5 in the financial statements wh8re these estsmal88 and judgements have been made dUd8 th8 following.. U$•ful •¢ontsmi¢ livè$ of tangiblo as$0t The annual depreciation charg8s for th8 tangible assets are $en$ltlvg to change8 In th8 estimated useful e¢onamie liv•5 and residual valuès of the assets. The useful econornic lives and resldual values a re-asses$e%J annually. They are amended whèn necessary to reflèct CLwrent estimat85. b8S8d on economic utilisation and the physical ¢ondrtion of th8 assèls_ Impairment of debtors Clervaux Garden School make$ an e¥limate of Ihe recoverable value of trade and olher debtors. Vvhen assassing impairnient of fee and olher debtors. management consrders factors including the cuir•nt credit rating of the (fsbtor, the ag8ing profile of debtors and historicaj experience. Operating 18as85 Renta15 applicable to opeiating lease5 where substantially all the èen8fits and risks of ownership remain w(th the lessor ar¢ Charged to th8 Stst¢ment of Financial Activits"es on a 5trgight-line basis over the teim of the lease. Lease incentivey are recognised over the life of Ihe loasa on a straight-line b8SIS 85 a reduction to the expen$e. 16
LERVAUX GARDEN SCH¢)OL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 AC¢OUNTING POLICIES {CQNTINUEDI Taxatlon The company 1$ a registered charity and as 8u¢h is entitled to tox exemption on 811 its income and gains, properly applied for it5 charitable purposes. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR to 31.8.21 Unrestrtcted Funds RestrÉcted Fund5 Total Funds Year to 31.8.21 Note$ INCOME FROM: tlonation$ 1.200 1.200 898,131 899 331 Charitable actiwties 898,131 898 131 TOTAL EXPENDITURE ON: Charitable activibes {3.984) 1963.9841 TOTAL 65,853 64,653 NET INCOME AND MOVEMENT IN FUNDS (65,8531 1.200 (64,6531 RÈCONCILIATIONOF FUNDS Totalfunds broughtfoTward 15 (314,7471 1314.747) Total lunds carried forward 16 {380.6001 1.200 {379.4001 17
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 INCOME Yearto 31 August 2022 Year to 31 August 2Q21 Donation Income 20,010 1.200 Charftable actlvlt188 F888 1.617.186 897,991 Other tradlng actlvltles Sa18 of Goods 140 TOTAL INCOME 1.637.196 899.331 EXPENDITURE Dit costs Support costs (See Nots6) Yèar to 31 Augusl 2022 Y$ar to 3Y August 2021 (See Note Charltabl8 activities Provision of education $erviG•S 1.298.267 152.403 1.450.660 963.984 TOTAL EXPENDITURE 1,298.267 152rt03 1.450,660 961984 18
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 DIRECT COSTS OF CHARITABLE ACTIVITIES Year Ended 31 Augu$t 202Z Ye8r End8d31 Augusl 2021 Staff c05tS IrNJep8ndent wothers Training and wewaro Household ¢o$ts Motorand transport Gov8manc8 797.gIM 374,153 17,826 71.751 32,924 S33,789 24S.79s 22,131 61.372 13,332 3.250 879,669 1298,257 SUPPORT GOSTS Total Year to31 Augtsst 2022 Flnanc• Other Depr8clatlon Provlslon of education services 13016 21.887 152.403 Flnance Other Depreciation Total Yèar to31 August 2021 Provision of education services 65,764 18.551 84.315 19
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 AUGUST 2022 NET INCOME Ngt incorne is Stated after charging: Y¢ar Endèd 31 August 2022 Year Endeil 31 Augtssl 2021 Awjitorfs remunEration forthe prDv1Sb OF. statutory audit Operatlng leasg payment$ DF4>recrdtion- owfted assets 7.$00 18.400 7,000 18,000 18.551 STAFF COSTS Yoar Ended 31 August 2022 Year Ended 31 Augusl 2C121 51aff Costs: W8g&s and Salarie8 Social security costs Pension costs 703.087 80,458 14,369 481.g42 42,317 9.530 533.789 The monthly averag8 headcount numb8r of gmployees during the period was as fgllows.. Year Ended 31 August 2022 Year Ended 31 AIwLisI 2021 No Care. support aftd a¢knInistrain mana2nt 30 26 33 28 Th8 numb8rs ol employees earning in 8xcess of £60.000 linduding 8mployer Nl and axcluding P8n$lOWl C05tsl w8re". Year to 31 August 2022 No. Yearto31 August 2021 No. £60.001- £70,000 No key managem8nt personn&l receiv&d remuneration In the cyrnt or previous perfod. 20
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 TRUSTEES. REMUNERATION AND BENEFITS No Twu5t8es r8c8iv8d r8mun8ration in th8 current or prwiou8 perlotJ_ No Tiuste8 exp8Trses wer8 r8imbursed ia) the current or prevlous perlod. 10. TANGIBLE FLXED ASSETS Lea88hold Equipmenl Prop8rty FIXleS and Fitlings Motor Vehicles Assèts In course of ¢on¥lru¢tlon Totals CoBt At 31 August2021 AIYdilh)ns Transf6r$ At 31 August 2022 51,238 7,479 65.356 18,9Z3 13,710 91,350 66.404 1N9 13,710 64.948 1S7.764 D•praciation At 31 August 2021 Charge for the year At 31 August 2022 21.437 3.401 5.197 598 4,557 29.395 131 131 NBV At 31 August 2022 Al I Septsmb&r2021 64,236 4,078 918 10.655 106472 61.955 29,801 13,710 11. DEBTORS: AMOUNTS DUE WITHIN ONE YEAR 31 Augu8t 2022 31 August 2021 Trade Debtor5 Prepayrner oth D8btor5 60.067 1,809 7,682 41,884 72 2,236 21
LERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 12. CREDITORS:AMOUNTSFALLING DUEWITHINONEYEAR 31 August 2022 31 August 2021 Trade ¢dl¢r$ Other cr&Yilors Amounts owed to grow undertakings Social $8eurity and other taxe8 Accruals and deferred Inco 48.597 57,551 12711 477,219 25.246 42.033 601.778 32537 35,015 7.061 416,210 Deferred Income- fees reIVed In advance 2021 At5 bTought fotwdrd Amwnts received duriro tho y•ar Al utili58d dutww th8 year 41.623 1,517,124 747 Fees ret*wed in advance relates lo fees received from the Local Authorities in respeet of the 2021r2022 academic year. 13. OPERATING LEASE COMMITMENTS At the period and the charitable company had totsl ¢ommitm8nts dua under n¢)n-cancellab18 operating lease$, for land and bui1ding$, as sel otrt b610w.' Year Endèd 31 Augu$t 2022 Year End&d 39 August 2021 Operating Leas? umnNfments dye.. Wthill 1 year 18,600 18,000 18.8t)O 16.(KX) 22
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 14. FINANCIAL INSTRUMENTS 31 August 2022 31 August 2021 Financial assets mea8ured at 8ettlement value Financial liabililie5 measured at settlement value 115,065 381.194 160.351 576.804 Financial assets measured at settlement value compris8 cash. trade deblor$, other debtors and amounts from group undertakings. 15. REGONGILIATION OF MOVEMENT IN FUNDS At 31 Augv%l 2021 At 31 AugU$t 2022 In¢¢)n EXndItur0 Unrestrictod funds Genef81 fund 1380,600} 1.617.186 11A35A16) 1198.8301 Rastrictod fvnd8 Bike storage sh&phe.$ Hut Green vahtde othtsrfvnds 400 14.610 5.000 400 114610} 6,000 1,200 1.200 634 20.010 115.2441 6.966 TOTAL 379,400 1.637,196 1.460.660 192.864 A £41XI donation ha5 LEen received from WaUrtOn.S Communty Grant towards th8 bik8 Storage pr(4ecL Dadington Building Soc• ha$ donated £14,610 towards the Shepherd'$ hulto be used at ClervauL This wa8 purphased in the year. ALA Green Charitable Twust hav8 donated £5.000 lowards the purchase of a green v8hicle al CrY8UX Garden Stht)ol. 23
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 s. RECONCILIATION OF MOVEMENT IN FUNDS IGONTINUED} At 31 Auoust 2020 At 31 August 2021 Income Expenditure Unre$trict&d luNds General fund {314,7471 898,131 1963,9841 1380,6} Restricted thnd8 Oth8TffiJnds 1,2¢y) 1.200 TOTAL 314 747 379 400 Adonabon of £1.000 wa8 r8c8ived from Tesco commun towards develcyments at Clervaux Garden S¢hooL A donation of £200 was received from Awcié FOUndatn toward8 the purchase of bike storage atclervaux Garden School. 16. ANALY51S OF NET ASSETS BETWEEN FUNDS 2022 Flxed Assets Not Currèni Llabllitlos Fund Balan¢8 Unrestricted funds Restricted Funds 106h72 {305,3021 6,966 {198,8301 5.966 106 72 192,864 2021 Unrestiict8d Funds 61,955 1442,5551 {380.6001 1.200 1,200 Flestrkied Funds 24
CLERVAUX GARDEN SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 17. CASH FLOWS FROM OPERATING ACTMTIES 31 August 2022 31 August 2021 Net movement in fund Depreciation In¢re&e in debtot5 108cr8aseVIr8a59 in creditors Net cash pr4)vlded by op•ratlng a¢tivHI 186,S36 21,887 125,3661 1185,5681 {2.S111 (64,652) 18.5S1 (31,4541 219.080 141.525 ULTIMATE PARENT COMPANY AND CONTROLLJNG PARTY Ruskin Mill Trust Limited Ireyistered in England and Walés." eornpany nLnber." 07252866 and chaiity numter.. 11371671 is th8 sole member and controlling party of Clèrv2ux Garden School. The ofy'ects of R(tskin Mill Trust Limrted includè the advaneèmont of tht edueation of young peOe with learning difficulties andl or bÈhavioural probletn5 5pEaal educational needs". Ihe profnotion of researth into the practi and development of those #raas of education., and th• promotion of Rudolf SÉ8in8r education estsblishrnents. The charitable company iuns six spÈual eduCaonal ne&ds schoolslcolleg£5. A copy of thèir financial statements ¢an be obtaine<l from the Registraf of Companies. ¢panIeS House, Crown Way, Cardiff. CF14 3UL 19. RELATED PARTIES The ulthrnate parent undertaking is Ruskin Mill Trust Limited. As a wholly controlled subsidiary thè company isexempt from the r8quirÈm8ntS Df FRS 102 Section 33 to disdose transactions with otherwholly owned members of th8 9roup h&8d8d by Ruskin Mill Trust Limited. 25