Preheat oven to 160degC.  Grease 2 ramekins or individual  souffle dishes.
In a pan, melt the butter, add the flour and make a roux.  Cook gently for three minutes, stirring with a wooden spoon. Cool a little, then work in the milk to make a thick bechamel sauce.  Add the thyme leaves, adjust the seasoning and cook gently for about 15 minutes. Remove from heat and allow to cool before beating in the egg yolks.
Whisk egg whites until stiff and fold a quarter through the bechamel.  Scatter goat’s cheese over remaining whites and fold through the bechamel.
Fill greased souffle dishes almost to the top and place in a bain-marie of boiling water.  Bake until firm to the touch and well-risen.  Remove from oven and leave to settle for 10 -15 minutes.  Turn each souffle out onto a gratin dish – the souffles can be prepared ahead to this point. Cover with plastic wrap.
Turn oven heat to 180degC.
Pour 60ml (3 tbsp) cream over and around each souffle and scatter with 1 tablespoon gruyere cheese. Bake until hot and golden.

Tip: if you don’t have individual gratin dishes, put the souffles into a medium baking dish.  Substitute blue cheese for the goats cheese, if preferred.