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 F￿anCIal 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
Cle￿aUX 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
TrL￿S 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 hea￿h 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 TherapeL*tic 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 SchcK*l 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 cUrr￿uluM 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 Ca￿eS 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 pa￿rnt 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 InSp￿tion. 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 S￿dent 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 contra￿ed 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 El￿gIb111ty 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
techni￿1 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 enSur￿g
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 spa￿S 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 a￿ura￿ 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 I￿￿tee$, use of the going Concern basis
of accounting and, based on the audit evidence obtained. vthether a material un¢etsinty exists related lo
events or conditions that may cast significant doubt on the charitable company's ability lo continue as
goir)g concern. If we conclude that a maleiial un¢ertainty exists, we are required lo diaw allenlion in our
repDrt to the related disclosure5 in the financial statements or, if such disdosures are inadequate, to
modtfy the auditorfs opinion. Our ￿ne1￿10n3 are based on the audrt evidence obtained up to the dale of
our report. However, fulijre events or Conditions may ¢ause the company to cease lo ¢ontinLfe as a goN)g
Co￿eM
In our evaluation of the trustees, conclusions, we considered the inherenl risks a$S￿l01¢d with the
ch￿table 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 fv￿1ve 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$tees are responsible for the olhei informatio
contained within tre Trustees, Report. Our opinion on the financial statements does not cover the other
inforfflalion and, exGepl to the extent olhernise explleitly slated in our report, we do not express any form
of assurance conclusion thereon.
Our responsibility is to read the other infom)alion and. in (foing so. consider whether the otheT information
is materially inconsistent with the financial statements or our knowledge obtained ir¥ the aLrdit QT othemse
appears to be malerialty misslaled. If we identify such malerial inconsistencies or apparent material
misslalemenls, we are required lo Iletermlne whether there Is 3 material misstalemenl in the financial
statements themselves. If. based on the work we have performed. we ¢￿¢1￿1e that there is a material
migstalemenl of this other infotmation, we are required to report that fact.
We have nothing lo report in this regard.
Oplnlon on othor matters pr8scribod by th8 Companies Act 2006
In our opinion, based on the work undertaken In the ct4Jrse of the aLbJit'.
the information given in the Strategic Report and the Directors, Report, prepared for the purposes of
company law. included in the Trustees. Report for the financial year fwwhich the financial statements
are prepared Is ¢on$istent with the financial stalemenls.
the Strategi¢ Report and the Dire￿or$. Report Included Sn the Trustees, Report have been prepared in
a¢¢ordance Mlh applicable legal requirements.
Mattor on which required to report undor tho Companlos Act 2006
In Ihe light of the knowledge and understanding of the charitable compary and its environment obtsined
in the course of the audit, we have identified material misstatements in the Strategic Report or the
Ditectors, Report included in the Tnjsle￿, Report.
MattoTS on which are roqulmd to roport by 8xc$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 op￿lon=
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 regU￿tOry 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 s￿n￿lCan1 accounting policies
IdÈntifying and testing p?urnal entries, wih a focus on manual postings, journals th* dI￿dY 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
kn￿edgE 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. incI￿lIng..
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[￿lt0￿S 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:
Q￿dItorS falling due ￿1th￿l 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 Repo￿ng St8ndard applicable in the UK and
Republic of Iraland IFRS 102).
The finan￿al 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$ifi•d under
headings thal aggregat8 all costs rolat8d to the category. Where costs cannot b8 directly
attribute(I to particular headings, they have been allocated to aclivities on a basis ¢onsistent
th the U8e of resources.
Ttrrmination payrnents
Term¢naty"on payments are a￿OUnted for as soon as the charitable company is aware ol
Ihe obfigalion to make the payment.
Penslon costs
The charitable company contributes to a defined conlributiorT scheme. Amounts paid in
relation to this scheme are Charged to the Statement of Ftnan¢ial Activitie$ 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 rec￿nIsed where the ¢hatily h*s 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 finan￿al 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
Di￿t
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
130￿16
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.$00
18.400
7,000
18,000
18.551
STAFF COSTS
Yoar
Ended 31
August
2022
Year
Ended 31
Augusl
2C121
51aff Costs:
W8g&s and Salarie8
Social security costs
Pension costs
703.087
80,458
14,369
481.g42
42,317
9.530
533.789
The monthly averag8 headcount numb8r of gmployees during the period was as fgllows..
Year
Ended 31
August
2022
Year
Ended 31
AIwLisI
2021
No
Care. support aftd a¢knInistrai￿n
mana2￿nt
30
26
33
28
Th8 numb8rs ol employees earning in 8xcess of £60.000 linduding 8mployer Nl and axcluding
P8n$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 cyr￿nt 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
FIX￿leS
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 ¢￿d￿l¢r$
Other cr&Yilors
Amounts owed to grow undertakings
Social $8eurity and other taxe8
Accruals and deferred Inco￿
48.597
57,551
12711
477,219
25.246
42.033
601.778
325￿37
35,015
7.061
416,210
Deferred Income- fees re￿IVed In advance
2021
A￿￿￿t5 bTought fotwdrd
Amwnts received duriro tho y•ar
Al￿￿￿￿ utili58d dutww th8 year
41.623
1,517,124
747
Fees ret*wed in advance relates lo fees received from the Local Authorities in respeet of the 2021r2022
academic year.
13.
OPERATING LEASE COMMITMENTS
At the period and the charitable company had totsl ¢ommitm8nts dua under n¢)n-cancellab18
operating lease$, 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
EX￿ndItur0
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 Wa￿UrtOn.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 C￿rY8UX 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 FOUndat￿n 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
108cr8aseVI￿r8a59 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 peO￿e 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 eduCa￿onal 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