Docusign En¥ÈlopÈ ID". 83222517-EAFD-4C6C-AFBC-936A493FEC76
Commerdal tOnfldÉn¢e
Charity number: 1190556
Company Number: 11740783
CleTvaux Garden School
(A Company Llmlted by Guarantee)
Trustees. report and financlal statornents
For the yaar ended 31 August 2023

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CommeYcLIl In ConfidÈnte
CLERVAUX GARDEN SCHOOL
CONTENTS
Page
Legal 8nd administrative information
Report of the Trustees
Independent Auditors Report
Statement of Fin8n¢ial Activities
13
Balance Sheet
14
Cash Flow Slalement
15
Notes lo the Financial Statements
16

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CoMn￿r¢Ial Inth￿fi￿￿rt¢e
CLERVAUX GARDEN SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
islered office
Ruskin Mill. Millbottom, Nailsworth
Stroud. Gloucest8rshire GL6 OLA
CleNaux Garden Schwl
Jolby Lane
Croftryon-Tees
North YoTkshire
DL2 2TF
Trustees
Helen Kippax
Oliver Chaney {rèsigned 18 January 20231
Constantin Court
Tara Graltan
Com
an Secrèla
Elisabeth Johnson
K8
Mana
8m8nl Personnel
Aonghus Gordon OBE- Founder & Executive Chair
Tara Gratton- Director of Schools and Rise
Shazuli Iqb81- Chief Fin8ncial Officer
Constantin Court- DireGlor of PSTE Quality Assurance
Lindsay Wilkin50n- Trust Head of Human Resources
Auditors
Grant Thornton UK LLP
17th Floor
103 Colmore Row
Birmingham
B3 3AG
Bankers
Lloyds Bank PIC
12 Row¢roft
Slroud
Gloucestershir8
GL5 3BD
Solicitors
RWK Goodman
69 Carter Lane
Lonth)n
EC4V SEQ

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C4Jfftmercial in CoTrfWence
CLERVAUX GARDEN SCHOOL
REPORT OF THE TRUSTEES
The Trustees., who are also directors of the charity for the putposgs of the Companies Act2006. present
their report with the finBncial stslements of the charity for the year lo 31 August 2023.
Govemlng do¢ument
Clervaux Garden School is a registered charity Iregislered no. 1190556} and a company limited by
guarantee (registered no. 11740783}, as defined by the Companies Act 2006. 11$ Goveming Inslrumgnt
is the Memorandum & Articles of Association dated 24th Decembgr 2018, as amended on 20th April
2020. CleNBUX garden School was registered as a charity on the 24th of July 2020.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Group StructUTe
Ruskin Mill Trust Limited is fhe sole member of Clervaux Garden School. Clervaux Garden School is
part of the Ruskln Mill Trust Group.
Clervaux Garden School sub-18ases from Ruskin Mill Land Trust {related party) the Clow Beck C8ntr&
and its surrounding 33 acres of land. and 70 acres of adjoining farmland. for the purposes of delivering
Iherapeuiic education and work experience services for chIld￿n and young people with special needs,
both day and residential.
The registered Offi￿ of Clervaux Gardan School is Ruskin Mill, Millbottom. Nailsworth. Slroud. GL6
OLA and tha principal office is Clow Beck Centre. Jolby Lane. Croft on Tees. Da￿ingtOn, DL2 2TF.
Recrultment and appointment of new Trust¢es
Th8 charity's practi￿ regardlng recruitment has been for Members of the Board lo make
recomfflendations for suitsbly skllled and experlenced people who are then appraised by Ruskin Mill
Trust's Board of Trustees whtch makes the final decision.
IndUCt￿n and training are carried out during the meeting wle. 8nd members are al80 inviled to training
at Ruskin Mill Trusvs other centres. During the year. individual Trustees und8rtook a rang6 of
appropriate training.
OTganlsatlonal Manag¢mont
The Irusle8s delegate the day lo day running of th8 provlsion lo a local managernent team who oversee
operations, and which reports lo Ruskin Mill Trust's Director of Schools arKI Rlse. The key management
personnel are listed on page 2. The trustees dld not recewe any remuneration from Clerv8ux Garden
School in the current or prevM)us P8riod.
Dlrgctors and Trust••s
The Twstees during the period are listed on page 2.

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Commer¢lali￿ conl￿encE
CLERVAUX GARDEN SCHOOL
OBJECTS AND AIMS
Oblecls
The tharity's Objects are:
To advance the education ofyoung people with18arning difficulties andlor behavioural problems andlor
mental health issues andlor having suffered trauma andlor having spe¢ial educational needs including
those wilh aulislic spectrum disorder by providing training and educational provision in the 8reas of arts.
Crafts, agriculture and environmental sciences based upon the indications and insights of Rudolf Slginer
in Ih8S8 ar8as, in particular (but not exclusively) at an independent Special School and Children's
Homes. To conduct and promoto rgsearch and study into the practic8 and dèvèlopment of those areas
ol eduG*ion provided that the useful results of such w(*k are disseminated lo the publiG at large.
Aims
Clervaux Garden School offers day and residential places in Darlinglon and the wider ar8a to children
and young people wlh complox learning and behavioural difficulties. Using Ruskin Mill Trust's method
of Practical Skills Therap8utic Education. children have the opportunity lo learn in the rural setting of
the Clow Beck Centre fami at Croft-on-Tee8. which provides sessions in crafts and land work.
Cl8tvaux Gardan School provides a nourishing and thorapeulic environment for students who hav8
been failed by prevKTrus educatK)nal eStab￿shments.
Clervaux Garden School has the caFBcity for 25 pupils and has nearly reached capacity.
Public bgnaflt
In carrying out ils activities in the year under revi8w, thè Trustees confirm that they have Complied with
their duty under Section 17 of the Charities A¢1 2011 to have regard to the public benefil guidance
155ued by th8 Charity Commission for England and Wales.
STRATEGIC REPORT
Achievements & PÈrforman¢e
Clarvaux Garden School has continued to Bxperience growth in pupil numb&rs and has
high levels of retention. The sènior staff team have successfully led the school through
this significant phase of growth and with support from the Dirsctor of Schools and Rise.
There has been a strong focus on curriculum development planning and the provision
has worked to increase the range of qualifications available to pupils.
The school has seen good attendance and an overall reduction in behavioural incidants
over the year. The pupils are b6nefSttlng from the work on the land and with the anirnals
and enjoying the seasonal changes on the farm and gardens.
The-clervaux Knot- contlnues to bè an outstanding way for pupils and staff to discuss
CU￿￿nt events and develop community.
The Trust's Method of Practical Skills Therapeutic Education is d81iv8r8d with the
essential national curriculum activities woven in. The pupils take materials from the land
and use them to create items of service whilst developing literacy. numeracy. social and
practical skills.
Financial Revlaw
Results
Trust value the surplus of £426,537 made during the period to 31 August 202312022=
£186,536).

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CommerciallThConfidÈnce
CLERVAUX GARDEN SCHOOL
Fundralslng
Fundraising throughout the Ruskin Mill Trust Group Is managed by an in-house
Fundraising Departmènt whlch Is led by a Director of Fundraising. No use is made of
any exlemal. professional fundraiser or any commercial participator. so no fundraising
activities were carried out on Clervaux Garden School's beh8lfduring the year nor were
any approaches made lo vuln8r8ble indivKtual$ in pursuit of the raising of funds for tho
charity.
Clervaux Garden School's parent charity, Ruskin Mill Trust. has signed up to the
Fundraising Regulator's Cod8 of Fundraising Practice and fl pays an annual levy to the
Regulator. During the year Ihore was no failure to comply with a schema or standard
it¢d nor were any complaints received about thè fundraising activities conducted by
the Ruskin Mill TnJst_
Money raised by Clervaux Garder¢ School through fundraising activities are used by it
as agr8ed whh the donor and compIy wilh any conditions attached by the donor.
Reserves
The trustees review the charity's financial plans and results regularty throughout thè
year. This 15 done through monitoring income and expenditure against budget
forecasts and monitoring Cash Ilow.
The trustees feel it prudent lo build the level of reserves on an anntjal b8s1s with the
purpose of ensuring that th8 charity has sufficient reseNes lo act as a buffer against
unexpected drops in income or increases in expenditure. The reserves Currenlty held
are reslrided funds £6,666 {2022.. £5.966) and unr8stri¢l8d funds £227.00512022-.
£1198,83011.
R16ks & Un￿rtaInlI•S
The trusl&es review the risks lo which the charity is expos8d such as thè health and safety of service
users. visitors, volunleers and staff on an on-going basis and are satisfied that systems are in place to
manage exposure to the major risks. They maintain appropriate levels of insurancè cover for 811
foreseeable TlSks.
Spaafic areas of risk and Un￿rtaInty are..
Financial Viabillty..
ClervaLrA Garden School has shown strong growth over th8 past academic year. with additional
growth planned for the 23124 academic year when the school Mll roach capadty. The growth
requires infrastructure improvements and capital development, and thè school does not yet
have the reserves lo self-fund these developments.
Poor Inspoction result:
Even though tho school has had a recent inspection, there continues to be a risk of receiving a
poor grade. This is being milrgated through a rigorous system of inlemal Qu81iiy Assurants.
induding vse of a 8pecialisl external consultant and investment in staff training.

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co￿￿￿r[la1 inConfident2
CLERVAUX GARDEN SCHOOL
Regulatory non￿OmplIance".
The risk of regulatory non-compliance requi￿$ constant review and the upskilling of staff and
trustees to meet an ever-changing regulatory landscape and studenl profile. Specifically=
Keeplng $8rvlc• usèrs safe: The potential rtsks associated with keep￿g seNice u89r8
across the whole of thè Ruskin Mill Trust Group safe has required continued vigilance and
mlligation by robu81 risk assessTn6nl and action plans, assessmenls, 8ppropri81e Ir8ining.
the appointment of safeguarding m8n8gers at each of the main centres and improveLI
internal meeting and reporting arrangements. The Trust Head of Safeguarding is working
effectively with Designated safeguarding 18ads across all siies as w611 as Headteachers
and the Directors lo ensure that Èach centre is compliant The Head of Safeguarding is part
of the Civil Service and therefore works collaboratively with other key functk)ns including
HR, ITIMIS. H&S, and staff training to provid8 high quality support. In addition. a Ruskin
Mill Trust Trustee holds Igad responslbllity for maintaining oversight of Safeguarding and
Health & Safgty across the Group.
GDPR.. A rigorous progFamme of cross-Trusl training conlinu8S to be implemented to
Bnsure compliance, 811 overseen by Ruskin Mill Tmsl's Head of Lggal Services. An extemal
ogency has been contracted lo deliver training and site audits across the Trust.
Charlty Law. To assist compliance with Charity Law, Rusknn Mill Trust's Head of Legal
SeNices provides Trustees with regular Charity L8w Updates whlch arè supplemented by
advice on further provisions as they come into force. As an example, lo comply with
slalutory changes made lo the automatic disqualification rules for charity tnjstees, a new
Trustee Eligibility Declardtion procedure is being introdliced.
Recrultment of staff:
As the school grows, there will ne8d to be recruiifflenl of additional stsff. There are sllll
challenges lo recnjiling certain posts, such as support staff. The Trust has employed a team
of spgcialisl recrutters lo help mtiigate the rlsk.
IT dlsaster:
The charity Continues lo monltor 8nd Improve IT cyber security arrangem¥nts to en8ure a
robustness and preparedness ft>r any future attacks. Clervaux Garden School benefits from
technical avKI MIS servi￿$ and support provided by Ruskin Mill Trust's central services.
Reputatlonal Risk:
The risk of reputational hami is being mitigated Ihrough the vigilance of the charity including
ongoing monitoring of the Trust's Risk Re9iSter and implemgnling a Code of Conduct and
ensuring staff are suilably support8d and trained.
Rlsk$ to Ru$kln Mlll Trust Group's Mothod IPSTE}:
Vigilance continues to be needed to ensure that the Ruskin Mill Trusl Group's educational
fflethod is not compromisBd. Th6 Trust invests in staff training and research lo support the
mèthod.
Futuio Plans
The school has ap￿18d for M8terfal Change lo increase the number of pupils it can have. This reflects
the high level of inleTéSt in the school. There has been significant growth in day pupils. Bishops House
in Darfingion has been renovated to provide additional tèaching spgces as well as a shop which will
open in the 23124 academic yèar. Addition81 Classioom spaces, in¢luding 2 Shepard's Huts have been
CTeat6d on sile.
Tha school will continue to str8ngthon th8 curriculum and teaching staff and senior leadors have bgen
invited lo join a new specialist training programme, foGusing on speaali5t Steiner Garden School
education.

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Commercial in Confidence
CLERVAUX GARDEN SCHOOL
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees Iwho are also dirèctors of Clervaux Garden School Limited for Ihe purposes of ¢ompany
lawl are responsible for preparing the Report of Ihfj Trustees and the Financial Slalements in
aecordance with applicable law and United Kingdom Generally Acc8Ptèd Accounting Practice Iunlled
Kingdom Accounting Standardsl-
Company law requires the Trustee5 to prepare financial statements for each financial year. Under that
law the trustees have elected lo prepare the financial statements in accordanca with Unkèd Kingdom
Gènèrally Accepted Accounting Practice (Unrted Kingdom Accounting Standards and applicable law),
including FRS 102 The FSn8nclal Reporttng Standard applicable in Ihe UK and Republic of Ireland.
Under company law the trustee8 must not approve the firbancial statements unlèss they are satisfièd
that they give a true ai)d fair view of th6 Stal8 of affairs of the charitable company and of the incoming
resources and applicalton of Tesources. including the income and expenditur8. of the charitable
company for that period. In preparing these financial stalemenls, the twstees are requiied to=
select suitable accounting polictes and then appty them consistenlty..
obsBrve the methods and principles in the Char￿eS SQRP and FRS 102"
mak8 judgmènts and eslimat8s that are reasonable and prudent:
stale whether applicable UK acwunting stsndards have been fol￿wed, subject to any material
departures disdosed and explained in the financial statements- and
prepare the financial statements on the going concern basis unless It is Inapproprlale to
presume that the charitable company wlll Con￿nUe in business.
The Iruslees are responsible for keeping adequate accounting rècords that are suffi¢ient lo show and
explain the charitable comp8ny'$ transactions. disdose wilh reasonable a¢curaGy at any time the
fin8nci81 position of the charitable ¢ompany and 6nable them to ensure that the financial stat8m8nts
comply with the Companies Act 2006 and the provisions of th8 charl￿$ conslitulK)n. Thay are also
responsible for safegu8rding the assets of the charity and hence for taking reasonable steps for the
p￿vention and detection of fraud and other iiregularilies.
Provlslon of Information to Audltor
Eath of the persons who are trusteas 81 the time when this Report of the TNstee$ is approved has
confimied IhaL
so far as that trustee is aware. there is no relevant audit information of which the charitable
company s auditor is unaware- and
the Irus16es have taken 811 the steps that they 04Jghl to havo taken as Iruslees in order lo make
themselves aware of any releva￿1 audit information and to estsblish that th8 charitablè
company's auditor is aware of that information.
Qualifying thlrd party indemnity provision5
Tru5tees' indemnity insurance indemrtrfying each director against liabilkty lo third parties. has been Sn
place throughout the yeai onded 31 August 2023 and up to the dat8 of approval of this r8POrt.

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Commerciaiin Co¢fiOÈn¢o
CLERVAUX GARDEN SCHOOL
Auditor
The audilor. GrantThomlon UK LLP, will be proposed forreappoinlmenl al the Annual General Meeting.
Approved by the trustees on 16 April 2024 and signed on their behalf by=
H M Kippax
Trustee

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Commerdal in Confiden
CLERVAUX GARDEN SCHOOL
INDEPENDENT AUOITOR'S REPORT TO THE MEMBERS OF CLERVAUX GARDEN SCHOOL
We have audited the financial slalemenls of ClèNaux Garden School Ilhe 'charitable company'l for
the year ended 31 August 2023, which Comprise the Statement of Finan¢ial Adivities (Nel Income
and Expenditure Account}. Ihe Balance Sheet, the Cash Flow Statement And notes lo tha financial
stalomonts. including a summary of swJnilicant accounting policies. The financial rewJrtFng
framework that has been applied in their preparation is applicable law and United Kingdom
Accour)ling Standards illGluding Financial Reporting Standard 102,- The Financial Reporting
Standard applicable in the UK and Republrc of Ireland (United Kingdom Generally Accepted
Accounting Practi￿).
In our opinion. the f￿anCial statoments..
give a true and fair vlew of the slate of the charitable companls affairs as al 31 August 2023 and
of ils incoming r¢sources and application of resources including, SIS income and expenditure for the
year then ended..
have been properfy prepared in accordance with United Kingdom Ggn8rally Accepted Accounting
Practice including FRS 102 'The Financisl Reporting Standard applicable in the UK and Republic
of Ireland, and the Statement of R8commended Practice= Accounting and Reportlng by Charities,
2019 Edition., and
have been prepar8d ￿ accordarKe Trmth the requirements of Ihe Companies Act 2006.
Basis for opinion
We have been appointed as auditor under the Companies Act 2006 and report in ac¢ordanGe with
regulallons made under that Act. We conducted oui audit in accordance wilh Inl8mational
Standards on Auditing (UK) IISAS {UK)) and applicable law. Our responsibililies under those
stsndards are further described in the 'Audilor's responsibililies for the audit of the financAal
statements section. of our report. We are independent of thè ch8ritable company in accordance with
the ethical r&qLJirèments that are relevanl to our audit of the financial stslements in the UK, including
the FRC'S Elhi¢81 Standard, and we have fulfi11gd ovr other ethical responsibilities in accordance
wilh these requirements. We believ8 that th8 audit evidence we have obtained is siJffi¢ienl and
appropriate to proviile a basis for our opinion.
Conclusions relatlng to going concem
WÈ are responsible for wn¢luding on the appropriateness of the Iruslees. use of the going corbC8rn
basis ol accounting and. based on the audit evidence obtained, whelher a material uncertainty
exists ￿lated lo events or Conditions that may cast significant doubt on the ch8ri18ble company's
abilrty lo continue as a going concern. If we coneludo that a molerial uncertainty exists. we are
required to draw 8llention in our report k) the related disclosures in the f￿anCIal statements OT, if
stjch disclosures are inadequate, to modify the auditorfs opinion. Our conolusions at8 based on Ihe
audit evidence obtained up to the date of our report. However. futuro èvents or conditions may
caus8 Ihe company lo ceas& lo conttnue as a gr)ing concèrn.
In our evaluation of the trustees, conclusions. w@ consid8r8d the inhorent risks associated with the
charilabla company's business model including effecis atising from macroec0nor￿C unc8rt8inties
such as the cost of living crisis and high inflation, we 8ssessed and challenged the ￿aSOnable￿e5s
of estimate5 made by the trustees and the related disclosures and anatysed how those risks might
affed the charitable company's finanaal resources or ability lo continu8 operations over the goin9
concern period.
In auditing tho finandal statements. we hav6 concluded that tho trustees. use of the going conc8rn
basis of 8c¢ounling In tho preparation of the financlal slatsmenls Is appropriat8.
Based on the work we have perfomi¢d, we have not rdentif￿d arby material uncertainties relating to
events or conditions that. indivi(Sually or collÈetivÈly, may cast significant doubt on the Charitsble
company's ability to continue as a going concern for a period of al leasl Iwelve months from when
the financial statements are authorised for issue.

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Commercial in Confidence
CLERVAUX GARDEN SCHOOL
Our responslbililies and the responsibilities of the directors wlh respect to wing concÉrn are
described in the relevant sgGtions of this report.
Other infomiation
The other information comprises the infomlation Included in the Trustees. Report, other than th8
financial st8t8mènts and our audilorfs report thereon. The Itustees are respK)nsible for th8 0th8r
inf¢)rmatson contained within the Trustees. Report. Our opinion on tha financial st8lem8nls does not
cover the other inforniation and. 8xc8Pt to the extenl olhetwise explicilly staled in our report, we do
not express any fomi of assurance conclusion Ihereon.
Our responsibility is to read the other information and. in doing so. consider whether the other
infomiation is matèrially inconsistènt with the financial stslemonts or our knowledge obtained in th8
audit or otherwise appears to be malerially misslaled. If we identify such material inconsistencies or
apparent material misstatements. we are requir@d to detemiine whether there is a material
misstal8mBnt in the financial statements themselves. If. based on the work we have performed, w8
condude that the￿ is a material fflisslatsment of this other information, we are reouired to report that
facL
We have nothing to report in thls regard.
Oplnk)n on other matters prescrfbod by the Companles Act 2006
In our opinion, based i)n the work undertaken in the course of the audit..
the information given in thè Strategic Report and the Directors. RepotL prepared for the purposes
of company law. induded in the TrLfStees' Report for the financial year for which the finar)cial
statements are pr8pared is consistent with the financial stslements.
th8 Strategic Report and thè Directors. Report included in Ihe Trustees. Report have ￿en
propared In accordance with applicable legal requirements.
Matt•r on whl¢h we arn roquired to report under th• Companies Act 2006
In the light of th6 knowledge and understandlng of the charftsble company and its environment
obtainad in the course of the audit, w8 have not identified material misstsletnents in the Strategic
Report or Ihe Directors. Report induded in the Trustees, Report.
Matters on whlch we are requlred to report by exceptlon
We have nothing to report in respecl of the following matters In r8lalion to which the Companl8s Act
2006 requires us to r8port to you if, in our opinion..
adequate accounting records have not been kept. or returns adequate ￿ our audit have not been
r8CgiV8d from branches nol vlsilod by us., or
the financial slalements are not in agreement with the accountlng records and r&tums- or
certain disclosures of Iruslees, remuneration specified by law arè not mad&; 01
we have nol received all the information and explanations wè requir8 for our audit.
Responslbllltles ¢f tru3tee5
As explainèd more fvlly in the Statement of Trustees. Responsibilities, the trustees (who are also the
directors of the charilabje company for the purposes of company lawl are responsible for the
preparation of the financial stalemenls and for being satisfied that Ihey give a true and fair view, and
for such inleinal control as the trustees delervnine is necessary lo enable the preparation olfinan¢tal
statements that are free from material misstatement, whether due to fraud or error.
In woparing the financial slalements, lh8 Irustees are responsible for assessing the charitable
compar)y's ability to continue 8$ a going concem. disclosing. as applicab19. matters related lo golng
ncern and using the going concem basis of accounting unless the trustees eith8r intend to
Ilquidats Ihe charitsble company or to cease operations. or havg no realistic altemat4ve but to do so.
io

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Commefdal in Confsrfen¢e
CLERVAUX GARDEN SCHOOL
Audltorfs rosponsibilities for the audlt of the financial statgm8nts
(￿r objectives are lo obtain reasonable assurance about whether the ￿anCIal stalemenb as a
whole are f￿8 from material misstatement. whether due to fraud or error, and to issue an auditor's
report that in¢ludes our oplnion. Reasonable assurance is a high level of assuranc8 bul is not a
guarantee Ihal an audli conducted in accordance with ISAS (UKI wll a￿ayS delect a material
misstatement when it exists.
Misstslements can aiise from fraud or error and are considered material if, individually or in th8
aggre9ate, they could ￿aSOnablY be expected to influence the economic de¢ision8 of user5 taken
on the basis ol these financial slatcrnents.
Itregul8rities, in¢luding fraud. are instances of noft-¢ompliance with laws and regulations. Thè Èxtent
to which our procedures are capabl8 of delecting irregularities, induding fraud, is detailed below..
We obtained an understanding of the legal and regulatory frameworks that are applicable lo the
charitable company and the sèctor in whi¢h il operates. We determined that the following laws and
Icwlations were mst significant.. The Financial Reporting Standard applicable in the UK and the
Republi¢ of Ireland {FRS 1021, Charities SORP {FRS 1021, the Compani88 Act 2006 arNI Charities
Act2011:
W8 understood h¢)W the charitable company is compiying with these legal and regulatory
frameworks by making inquiries of management and Ihose charged with govemanc8. W8 enquired
of manageFnellt and those ch2rggd with governance wh81her there were any inslanc8s of non-
cornplianGe with laws and regulations, or whether they had any kn￿edge of actual or susp8cled
aud. We corroborated the results of our enqulrtes through our review of board ar¢d olher mlnutes
and through ourlggal and professional expenses rovlew-
We assessèd thé susceptibility of the charitable Gompany's Wnanclal statements lo mateTial
misslalement. including how fraud might occur and the risk of material override of controls. Audit
procedures performed by the engagement team included:
Identty'ng and assessing the design effe¢liveness of certaln controls managem8nl has in place
to prevent and detect fraud
Challenging assumptions and judgements rnade by martagement in its significant accounting
policies
Identifying and testing joumal entries. with a focus on manual postings. journals that directly
Impacted on the surplus reported in the slaternenl of financial activities and joumal entries
18d in the closing and accounts preparation period
Identifying and testing related party transactions
Inspecting the board and other committee minutes
Assessing the 8xt&nt of compliance with the relevant laws and regulations as part of our
procedures on th& rèlated financial statemènt item
These audit procedu￿$ were dgsigned to provide reasonable assurance that the financial
statements were free from fraud or error. Thè risk of rsot detecting a material misstslemenl du8 to
fraLMI is higher than the risk of not detecting one restjtting from error and detecting irregularities
that result from fraud Is Inherently more difficult than detecting Ihose that r8suIt from error. as fraud
may involve collusion. deliberate cOn￿alMent. forgery or intentional miyrepre5entalions. Also. the
fLKther removed non-cornplianGe with laws and regulations is from events and transactions
refflected in Ihe finallGial statements, the less likely we would become aware of it.,
Assessment of the appropriateness of the coll￿tive competence and capabilities gf the
eryagemenl 18a￿ inGILEded consideration of thé 8ryag8ment team's:
understanding of. and practical oxpe¥ience with audit engagements of a similar nature and
¢omplexity through appropriate training and participation
kn(Iwledge offh8 charity, èducation and care sector
li

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CommerC￿linContiden¢e
CLERVAUX GARDEN SCHOOL
understanding of the legal and r8gulalory requirements specific to the charilable company
induding..
the provisions of the applicable legis181ion
guidance issued by the Charities Commission.
The team comrnunications in respect of potential non-¢ownpliance with relevant laws and
regulations includ8d the polential for fraud in revenue through manipulation of income and
managemenl ov&rrid8 of controls., and
In assessing the potential Tisks of material misstatement. we obtain8d an understanding of..
the charitable company's operabon8, including the nature of its income and expenditure and its
services and of its objectives and strategies lo understsnd th& classès of Ir8nsa¢lions. account
balances. expected financial ststemont disclosures and busin8ss risks Ihat may result in risks
of material misstatement.
th8 charitable CoMpan￿S control environment. includlng:
the policies and pro￿dLFres implemented by the charitablg company lo ensure complian
wilh tha requirements of the financial reportlng framework and rel&vant laws and regulations
the adequacy of pn>cedur8s for authorisation of transaclion$ and r&vi8w of rnana9emenl
accounts
procedures to ensure that possibl8 breaches of law8 and regulations are approprlately
resolved.
A further desctiption of our responsibilities for tha audit of the financial slatemenls is located on the
Financial Repotting Council's website al= www.frc.org.ukj8udilorsresponsibililies. This descripllon
forms part of our auditor's report.
Use of ourroport
This roport Ss made solely lo the charitable company's members, as a body. in accordance wth
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might stale to thè charitable company's members ihose matters we are required to state lo them in
an audilorfs report and for no other purpose. To the fullest exient permitted by law, we do not a¢￿p1
or assume responsibility to anyone other than the charitable company the charitable company's
members a$ a body, for our audit work, for this rèport, or for the opinions we have fomied.
Jim MGLarnon ACA
Senior Stalulory Auditor
for and on behalf of Grant Thornton UK LLP
ststutory Auditor, Chartered A¢countants
Birmingham
Dale.. 16 April 2024
12

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CommerualiDConfidtn¢e
CLÈRVAUX GARDEN SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
(NET INCOME AND EXPENDITURE ACCOLINT>
FOR THE YEAR ENDED 31 AUGUST 2023
Total Funds
Total Funds
Unr8Strict8d Restrl¢ted
Year to 31
Year to 31
Funds
Funds August 2023 August 2022
Notss
INCOME FROM:
Donations
700
700
20,010
Charilablg activities
1,690,913
1.690,913
1.617.186
TOTAL
1,690,913
700
1.691.613
1,637,196
EXPENDITURE ON:
Charitablo activities
11,265,078)
(1.265.078) {1,450.6601
TOTAL
(1,265,078)
{1.265.078) (1.450.660)
NET INCOME AND
MOVEMENT IN FUNDS
425,835
700
426,535
186,536
RECONCILIATION OF FUNDS:
Total fund$ brought
forward
15
(198,830)
5.966
1192,864)
(379,4001
Total funds ¢arried
fonvard
15
227,005
6,666
233,671
(192.8641
The notes on pag8s 16 to 27 form part of these financial statements.
13

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Commercial In Confidence
CLERVAUX GARDEN SCHOOL
BALANCE SHEET
AS AT 31 AUGUST 2023
REGISTERED COMPANY NUMBER: 11740783
31 August 2023
31 August 2022
FIXED ASSETS:
Tanglble assets
10
137.169
106.472
CURRENT ASSETS:
Debtors
11
67.438
69,5S8
Cash al bank and in hand
243.105
47.316
310.543
116.874
LIABIL￿lEs..
Credttors falling due wlhin one year
12
{214,0411
{416.210)
NET CURRENT ASSETS I (LIABILITIES)
96.502
1299,336)
NET ASSETS I ILIABILITIESI
233,671
(192,864}
FUNDS
Unrestricted funds
227.005
(198.830}
Restricted funds
6.666
5.966
16
233.671
{192.8641
Th& ffinancial statements have bean prepared in accordan￿ with the Companies Act 2006.
The finarKial Statements were approvéd by the Board of TNstees on 16 April 2024 and were signed
on its beh81f by..
H M Kippax
Trustee
The notes ￿ pages 16 10 27 form part of these financial statements
14

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Comm￿￿31 In Confldence
CLERVAUX GARDEN ￿HOOL
CASH FLOW STATEMENT
AS AT 31 AUGUST 2023
REGISTERED COMPANY NUMBER: 11740483
Period to
31
August
2023
Perlod to
31 Auyust
2022
Not8
Cash tlow$ from oporating activtties:
Nel cash {u5ed inyprovided by tyeraliro activities
17
262.630
12,5111
Cash flows from investing activttle$
Purchase of tangiile fixed assets
166,841)
166,4041
Net cash used In Investing activitias
(66.8411
(66.4041
Change In cash and ¢a$h equivalents In tho
reportlng perlod
195.789
{68,9151
Cash and cash equivalents at the beginning of the
reporting pertod
47.316
116,231
Cash and cash equivalents at Ihe &nd of the
reportlng perlod
243.105
47,316
The rtoles on pages 16 to 27 form part of these financial statements
15

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Commeraal ￿)COnfidence
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 AUGUST 2023
ACCOUNTING POLICIES
Lègal status of the Charity
CleTvaux Garden School was incorporatèd in England Wales as 8 company limited by guarantee
Iregislerèd no. 117407831 and has no Sha￿ capital.
The liabiltty of members in tha evant of winding up is limited to an amount not oxGegding £10 per
mèmber.. the number of members as al 31 August 2023 was three.
Clervaux Garden School is also registered as a charity with the Charfty Commlsslon I￿giStered no.
1190556).
Reglstered and prln¢ipal office
The registered office of Clervaux Garden School 1$ Rusktn Mill, Millbottom, Nailsworth. Str(NJd.
Gloucestershire. GL6 OL
The principal office of Clorvaux Garden School is Jolby Lane, Croft-on-Tees, North Yorkshire, DL2
2TF.
Basis of accountlng
The financial ststements havo been prepared in accordanc& with Accounting and Reporting by
Charities= Statement of R8commanded Pra¢ti¢e applicable to charities preparing their accounts in
accordance with the Financial R8POrting Stsndard appliGable the UK and Republic of Ireland IFRS
102) (effective 1 January 20191- (Charities SORP IFRS 10211 and the Fin8ncial Reporting Standard
applicable in the UK and Republi¢ of Ireland IFRS 1021-
The f¥)anclal statements have been prepar￿ under the hislorical cost convention.
The financial slatoments are presented in sterling 1£) which is the functional currenw of the charity.
Clervaux Garden School meets the definition of a public benofil enlty under FRS 102.
Golng concern
The charitable company meets its financing requirement through funding provided by other group
companies, and Ruskin Mill Trust Limited.
WoTking 8longsid8 Ruskin Mill Trust Limited, robust budgets are set. and thé 8¢lual spend against
these budgeis is analysed on a monthly basis by both the Exe¢utive Team and the Boarij of Trustees
Finance Sub-comrnittee. The full Board also receives the monthly management accounts and
r8vi8WS them on a iwo-nJJnlhly ¢yde. The charitable company is currently negotiating fee increases
with k)cal authorities to mltlgale the impact of inflation ￿ expenditure.
The group. headed by Ruskin Mill Trust Limited. has substantial nel assets. Furthermore, Ruskin Mill
Trust Limited has provided 2ssur8nces that group financial supp¢irt will be provided lo Clervaux
Garden School as required. There are therefore no rFk8lerial unc6rtainti8s surrounding the going
concem status of Clervaux Garden School.
16

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Commerc*al inconfidence
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
ACCOUNTING POLICIES (CONTINUED)
Afler maknng detailed enquiries and taking into account the factors discussed abov8. tho Board is
confidenl that the chartiable company has ad8quate scope to continue its opeTalional extslence for
the foreseeable future. There are no material uncertainties surrounding going ¢oncem and
accordingty the charitable ¢ompany continues to prepare the fiY)ancial statements on a going concèm
ba515.
Flxed assets and depreclatlon
Assots wtth a cost below £500 arè not eapilalis8d.
Depreciation is provided at the followlng annual rates in order to write off ea¢h asset ovei its
eslimaled usèful lif9=
Leasehold propety
Equipment
2Yo P8
25% pa
depreciated in line with lrfelime of the lease
straight line
Depreciation is not charged on assets UTMler construction.
Incoma
Donations aTe credited lo revenue ￿en the charllable company has entitlement to the funds. any
performance ￿nditionS altached lo the itemlsl of incom& have been mel, it is probable that the
income wll b@ rec8rvad. and the amount can be measured reliabty.
Income from charftable and other trading activities is accounted for in the in which the income
is eamed.
Inveslmenl income Is aceounted for on an accruals basis.
Cash and cash equlval•nts
The cash and cash equivalents of Clervaux Garden School, GU￿e[￿lY comprises of cash in hand. bank
deposits and short-lemi deposits net of bank ov8rdrafts.
Expendlture
All BXPBndilure Is accountsd for on an accruals basis and has been classified under headirwjs that
aggregate all costs Talated to the category. Whare costs cannot be directly attribulod to particular
headings. they have been allocated to actlvilles on a basls consistent the use of resources.
Temilnation payments
Termination payments are acwunled for as soon as the t*8ritsble company 15 aware of the obligation
to mak8 lh8 payment.
Pension costs
The charitsble company contributes to a defined contsibjlion scheme. Amounts paid in relation to this
scheme are charged to the Statement of Financial Activitie5 when they fall due. All pension costs aro
allo¢at6d to unroslriGted funds.
DebtOTS
Short term debtors are initially measured at transaction price, less any impaitmenl. Prepayments are
measur8d at th8 amounl prepaid.
17

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Commerckil in(￿fIdence
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
ACCOUNTING POLICIES {CONTINUEDI
ditors
Creditors and provisions are recognised where Ihe charity has a present obligation resulting from g
past event that will probably résult in the transfer of
funds lo a third party and the amount due to settle the obligalioll can be measured or estimated
reliaNy. Creditors and provisions are ￿COgnised al their settlémÉnt amount after allowin9 for any
trade discounts due.
Funds
Unrestricted funds can b8 usèd in a¢cordan¢8 with thg charitable objectives al the dfscrellon of the
TNstees.
R8strictad funds can only bo used for particular restricted purposes WSthin the objects of the charity-
Restrictions arise when spe¢lfl6d by the donor or when funds are raised for particular resliicted
PUTPOSes.
Further explanation of tho nature and purpose of each fund is included in note 15 of these financial
slatem8nls.
Flnancial Instrumtnts
Clervaux Garden School only has financial assets and fmancial liabilities of a kirKI that qualify as basic
financial inslrutnents. Basic financial instruments are iniltally reco9nisgd at transaction value and
subsaquantly measured at their settlement value. Please $8e note 14.
Significant esllmates and judgém$nts
Estwnates and judgements are ¢ontinually evaluated and 8re based on hislortcal experience and other
factors. including gxpectstlons of future events that are believed lo be reasonable under the
clr(yJmstanc8S.
The items In the flnandal ststements where thes? eslimates and judgeTnents have been made indude
the following:
Usoful È¢onoml¢ Ilvè$ of tangible a$$ot$
The annual depreciation charges for the tangible assets are sensitlV8 lo changes in the
estimated useful 8conomi¢ lives and residual values of the assels. The useful economic lives
and residual values are re-assessed annually. They are amended when necessary to rell6ct
cuyrenl eslimales, based on economic utilisation and thè physi¢￿1 condition of the assets.
Impaim)ènt of debtors
.Clervaux Garden School makes an estimate of the recoverable value of trade and other debtors.
When assessing impaimignt of fee and other debtors. management consid8rs factors induding the
¢urr8nl ￿edit Taling of the debtor. th8 ag&lng profile of debtors and historical experien￿.
Operatlng18a$as
Rentals opplicable to operating leases wher8 substantially all the benefits and risks of ownership
remain with the lessor ar8 chargéd to the Statement of Financial Activities on a slraight-line basis over
the term of the le8se. Lease incenlives a￿ rE¢l￿nIsed over the lrfe of the lease on a straight-linè
basis as o reduction lo the expense.
18

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CommLYc471 in Confidence
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
ACCOUNTING POLICIES (CONTINUED)
Taxatlon
Thg company is a registered charty and as such is entioed lo tax exemption on all its income and
gains, pmpèrly applied for ils Charitable purposes.
Statement of flnanclal activities for the year to 31.08.2022
Total Funds
Unr•strlctsd R05trlcted
Year to 31
Funds
Funds August 2022
Notos
INCOME FROM:
Donations
20.010
20.010
Charitable activities
1.617.186
1,617,186
TOTAL INCOME
1.617.186
20.010
1.637.196
EXPENDITURE ON:
Charitable activities
(1.435.416)
115.244) 11,450.660)
TOTAL EXPENDITURE
11,435,416>
{15,244} {1.450,660)
NET INCOME AND
MOVEMENT IN FUNDS
f 81,770
4,766
186,536
RECONCILIATION OF FUNDS
Total funds brought forward
15
{380.600)
1,200
{379.400}
Total funds carrled forward
16
(198.830)
5,96fj
(192.8641
19

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Comrnefckil ITh C￿nfide￿e
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
Income
Year to 31
Yearlo31
August 2023 August 2022
Donation income
700
20.010
Charitable aclMti8s'.
Fees
1,690,913
1.617,188
TOTAL INCOME
1691.613
1.637.196
Expendituro
Direct Costs
(Notg 51
Support Costs
Year to 31
Yearto 31
(Note 61 August 2023 August 2022
Charitable ath'viti6s'.
Provision of educational
SBryices
987.700
277,378
1,265,078
1.450.660
TOTAL EXPENDITURE
987 700
277 378
1.265.07B
1,450,660
Direct Costs of charltablg activities
Year to 31 Y8ar to 31
August
August
2023
2022
Stsff costs
Independent workers
Training and welfare
Household costs
Motor and transport
Governance
735.468
182.140
11.251
27.949
27,715
797.904
374,153
17,826
71.751
32.924
3.699
1.298.257
987.700
20

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COrrffje￿al intonfidencc
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
Support costs
Total Year to
Depreclatlon 31 August 2023
Flnan¢9
Other
Provision of education
Sgrvlces
241,234
36,144
277,378
Total Year to 31
Augusl 2022
PTovisiDn of education
services
130.516
21.887
152.403
Nat ineomé
Yearto 31 Yearlo 31
August
August
2023
2022
Net Income is stated after. charging..
Audilorfs Temuneration for the provision ol:
statutory 2udil
Operating lease payments
Depreciation - owned assets
8.750
18.600
36,144
7.500
18.400
21.887
Staff costs
Yèarto 31
August
2023
Year lo 31
Augusl
2022
Stsff Costs:
Wages and Salaries
Social securtty costs
Pension costs
663,882
58,139
13.447
703,087
80,458
14,359
735.468
797.904
The monthly average headcount number of empk)yees during period was es frAk)ws'.
Y•ar to 31 Ye8r to 31
Augu8t
August
2023
2022
No
No
Care, support and admlnlstralion
Managemént
26
30
30
33
21

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Commerc￿lIn CDnfidence
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
staff costs {continu8d)
The numbers of employees earning in excess of £60,000 (excluding efflployer Nl and pension
costs) were-.
Yearto 31
August2023
No.
Yearto 31
August 2022
No.
£60,001- £70,000
No key management personnel received remuneration in the current or previous period.
Trustges. r8mun8r8tlon and benefits
No Trustees rec6ived remuneration in the current or prevtous period.
No Trustee expenses wer8 reimbursed in the current or pravious period.
10.
Tanglble flxed assets
Lga$ehold Equlpm¢nt Flxtures
Property
and
Fltdngs
Motor
Vehlcles
Assèts in
¢our58 of
construetron
Totals
Cost-
Al 31 August 2022
Addilions
Transfers
At 31 August 2023
6d,948
5.010
38.719
108677
72.834
23.112
1.049
18.923
157.754
66,841
38.719
38.719
95,946
18.923
224 $95
Depreclatlon:
At 31 August 2022
Charge for the year
At 31 August 2023
34.285
8,598
19,605
28,203
131
262
393
8.268
51,282
Nèt Book Value:
At 31 August 2023
61.096
656
137,169
At I S8Pt8mb8r 2022
30.663
64.236
918
10.655
106.472
22

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CommÈrdal lThConftdence
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
11.
Debtor5- amounts falling dua withln ono yaar
31 August
2023
31 August
2022
Trade Debtors
Amounts due from group undertakings
Prepayments
Other Debtors
6.970
50.000
1,899
8,569
60,067
1.809
7.682
69.558
12.
Crodilor$: Amounts falling due withln one year
31 August 31 August
2023
2022
Trad8 creditors
Other ¢reditors
Amounts owed to group undèrtaking
Social se¢urity and other taxes
Accruals and deferred In￿Me
7.112
47.350
120
33.530
125.929
214,041
48,597
325,537
35.015
7,061
416,210
Oéf•rr•d Income - fees re¢elvod in advance
31 August
2023
31 August
2022
Amounts brought forward
Amounts received during the year
Amounts utillsed durtng Ihe year
Amounts Carried forward
41.623
1.517,124
1,558,747
1.807.116
1.682,243
124.873
13.
Operating ￿asÈ commltments
At the year end the charitable company had total commitments due under non-cancellable
operating leases. for land and buildings, as sel out below..
Year to 31
Yearto31
August 2023 August 2022
Operating Lease cornmitments du8:
wrthin l year
18,600
18.600
18,60Q
23

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Cornmercial in Confidence
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
14.
Financial instrument$
31 August 2023 31 August 2022
Flnanclal assets measured al settlernenl value
Financial liabilities Tneasured at settlement value
308,646
133,161
115,065
381,194
Financial assets measured al settlement value comprise cash, trade debtors, Other debtors
and amounts due from group undertakings.
15.
Re¢onci15atlon of movomgnt In funds
Fund movemants - 2023
At31
August 2022
At31
Ineoma Expendlture August 2023
Unrestrlcted fund$:
General fund
1198.830) 1,690,913
(1.265.078)
227.005
RestrlGted funds:
Bike storag&
600
600
Bio-Bidet
700
700
Green vehicle
5.000
sooo
Other fijnds
366
366
5.966
700
6.666
TOTAL
(192.884) 1,691.613
(1.265,0781
233,671
A £200 donatic￿ was received from Apkil Foundation and a £400 donation was received from
Warburton's Communtty Grant towards the bike storage project.
ALA Green Charitable Trust havo donated £5,000 towards the purchase of a green vahicle at
Clgrvaux Garden School.
Other funds indude the balance of a donation from Tesco Community FurKI towards
developments al Clervaux Garden School.
A donation of £700 was received from Hargreaves Sèrvic8s for th8 Bio-Bidet that is to be
irjstalled al the school.
24

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commorti#l ID coTrfidert¢e
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
15.
Reconclllatlon of movement In fvnds Icontinuedl
Fund movemants - 2022
At 31 August
2021
At 31 August
2022
Income Expendtture
Unrestricted funds
General furKI
(380,600)
1,617.186 (1,435,416)
(198,8301
Restricted funds
Bike storage
200
400
600
Shaphard's Hut
14,610
114.6101
Green vehide
5.000
5,000
Other funds
1,000
{6341
366
1,000
20,010
{15,2441
5.966
TOTAL
1379,4001
1,637,196 11.450,6601
(192.864)
25

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Commerthal in cOnf￿en
CLERVAUX GARDEN SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
16.
Analy$l$ of net a$s¢ts bfjtweon fund$
Flxed
Assets
Net Current
Llabllltles
Fund
Balance
2023
Unre51ricted fvnds
Reslricled Funds
137,169
89.836
6,666
227.OOS
6,666
137,169
96,502
233.671
2022
Unrestricted Funds
Restricted Funds
106,472
(305,302}
5,966
{198,8301
5.966
106.472
{299,3361
(192,8641
17.
Cash flows from oporating activitios
Year to 31 Year to 31
August
August
2023
2022
Net movement In funds
Depreclallon
426,537
186.536
21,887
36,144
2,119
202,170
262,630
Increase in d8btors
{Oe¢reaseyincrease in credilDrs
Not cash provided by oporating actlvltles
{25.366)
185.568
2.511
18.
Ultimatè parent company and controlllng party
Ruskin Mill TTUSt Limtted Iregi51ered in England and Wales., company number.. 07252866 and
charily numbet.. 1137167) is thè sol8 member and controlling party of Clervaux Garden
School. The objects of Ruskin Mill Trust Limited include the a¢Jvancemenl of Ihe education of
young p80plp with leaming difficulties andl or behavioral problems or special educational
needs- lh8 promotK)n of research into the practice and devttlopwnenl of th080 areas of
education- and the promotion of Rudolf Steiner educalion estsblishmenls. The charitsble
company run5 slx specSal educalk)nal needs s¢hoolslcolleges. A copy of their financial
statements can be obtained from the Registrar of Companies. Companies House, Crown
Way. Cardtrr. CF14 3UZ.
26

Docusign En¥ÈlopÈ ID". 83222517-EAFD-4C6C-AFBC-936A493FEC76
Cornrnerifali￿C0nfIden¢t
CLERVAUX GARDEN SCHOOL
19.
Related parties
2023 transa¢tM)ns and year-end balance between subsidiaries and parent ￿MpanY
Ruskin Mill Trust
Donation
idto
arer71
50,000
Trade debtor amounts due from subsidiary 50.000
Trade creditor amounts dua to subsidiary
Clervaux TTU81
1120)
2022 tsansacllons and year-end balance belween subsidiaries and parent company
Ruskin Mill Trust
Cl8rvaux Trust
Donation pa.id to parenl
Trade debior amounts due from subsidiary
Trade creditor amounts due lo subsidiary
1325.5371
27