,1 Branching 'S¥pp•r4ini •401 •lh lep*i45q 4¥s•bililièS Reglstered No.03068661 Charity No.1047403 BRANCHING OUT (A company limited by guarantee) TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Approved by the Branching Out Board of Trustees 26 September 2025.
CONTENTS Pa8e Reference and Administrative Details of the Charity, its Trustees and Advisers Trustees, Report (incorporating Directors, Report) 4-10 Independent Examlnerfs Report 11 Statement of Flnanclal Activities 12 Balance Sheet 13 Notes to the Finanual Ststements 14-25
BRANCHING OUT TRUSTEES. REPORT (INCORPORATING A DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also Directors for the purposes of company law, present their report and the rinancial statements of the Charlty for the year ended 31 March 2025. Referen and administrative details of the Charity, iys Trustees and Advisers for the year ended 31 March 2025 are a5 follows: REGISTERED NUMBER 03068661 CHARITY REGISTRATION NUMBER 1047403 TRUSTEES Mr J Boyle. Chairperson Mr J Hummer50ne. Treasurer Mr l Hunt Mrs W Cochrane (Appointed 29.11.2024} Mr C Walker ( Appointed 29.11.2024} Mr M Duff ( Appointed 27.09.2024) Mrs M Vinall ( Appointed 27.09.2024) Mrs A Hillerby (Resigned 21.11.2024) Mr B Hayes {Resigned 14.06.2024) Ms L Visagie (Resigned 12.02.2025} REGISTERED OFFICE 27 Grange Lane Llttleport Carnbridgeshire CB6 IHW INDEPENDENT EXAMINER I Piper FCA Whitings LLP George Court Bartholemews Walk Ely Cambridgeshire CB7 4JW BANKERS Barclays Bank PIC 28 High Street Ely Cambridgeshlre C87 4LA
BRANCHING OUT TRUSTEES, REPORT (INCORPORATING A DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Strurture, Governance and Management Structure Branching Out was founded in 1994 as a registered charity and became a private limited company in 1995. The Directors {who also act as Trustees for the Charity) are listed on page l. The company operates from leased premises in Littleport, providing training to benefit adults with learning disabilities. New Articles of Association (the Articles) were approved at an Extraordinary Meeting of Members in September 2025. This has had the effect of moving Branching Out from an 'association' model of governance where members are a wider group (including trustees, staff. volunteers and other representatives) to a 'foundation' model of governance where the Direttors (Trustees) are the only member5. This change removes the need for an AGM which has been seen as disingenuous and bureaucratic. The Board will ensure that there is regular contact with staff and volunteers during the year. Branching Out is governed by its Board of Trustees and under the new Articles the Board will elect new Trustees as vacancies arise. Trustees meet 6 times a year to monitor performance. provide support within their areas of expertise and review the strategic direction of the Charity. Day to day management is delegated to the General Manager. Membership of the Board reflects the expertise of the respectlve Trustees in relation to the activities undertaken by the Charity. MlnLrtes of the meetings are subsequently circulated to the full Board. The induction process for Trustees includes attendance at an initial meeting of the Board and further in-depth briefings from the General Manager. Further tralnlng is arranged to meet the specific needs of individual Trustees. Detalls of last year's Annual General Meeting The 28th (and last) AGM was held on 27th September 2024. The Board of Directors was approved unanimously for another year. The Annual Report and Accounts 2023124 was adopted unanimously. Details of this year's Annual General Meeting Under the new Articles. the Board may (but need not) hold an AGM, but annually the Trustees must receive the accounts of the Charity for the previous financial year. receive a written report on the CharItS activities. be informed of those Trustees wishing to retire and appoint reporting accountants, auditors or independent examiners (as applicable) for the Charity. Alxjut Us We are a local charity based in East Cambridgeshire. We support adults with learning disabilities in a variety of ways. The adults who attend Branching Out can choose to work in our horticultural areas, prepare items.for sale suth as gfeetiftgs cards, sfnall WfK>deA items and seasonal gifts. There are also opportunities to interact socially in the community including shopping trips, preparing planters forthe local village, and taking items made at Branching Out to our charity shop. Branching Out currently supports 41 adults over the course of a week. Several adults attend more than once a week. Thelr attendance is ba*d on assessed needs. Over 50% of the adults we support attend for two days or more, and over 36% of those adults attend for three days or more. We have a charity shop in Littleport which continues to support our fundraising. There are over 25 volunteers from the local community supporting fundraising for Branching Out.
BRANCHING OUT TRUSTEES, REPORT (INCORPORATING A DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Ision When we achieve. we have value, when we make mistakes, we have understandin& when we look after our environment, we have a community. Mission At Branching Out, we provide in-house work experience for adults with learning disabilities. It is tailored to meet the needs of the individual to generate achievement and experience self-worth. This is continually monitored to ensure our service always has the flexibility to meet the needs of the individual. Through the conscientious financial plannirig we strive for financial stability to secure the fvture of the people we support. We recruit and train staff who are committed to providing the high stsndards we expect at Branching Out. Values We encourage the people we support to feel safe and build friendships with respect for each other and the wider community of Branching Out. All staff and volunteers show respect to our service users, our charity shop customers and to all who come In to contact with Branching Out. Trustees. Review 2024125 We are proud of the support of our staff and volunteers. They conslstently show through their words and deeds how much they care about the adults who use the services of Branching Out. Our focus is adults With learning disabilities who live in the Cambridgeshire area. The objects of the Charity say: he objects of the company shall be support and training for odults residing in the Combridgeshire orea who have leorning disabilities, in particular the provision of education, training ond odvocacy to equip themfor independent living within the community,. We Ilsten to those who need the support of the charity to develop our sense of ambition as Trustees. This allows us to create a wider service to supportthose who a¢$$ the services we provide. Listening to the views of adults who use our services, volunteers, and staff is an important guide in our decision making. We have the following additional intents for the Charity: To gmnt emergency financiol a551Stance to current clients of the Chority to alleviate tempomry hordship to them,. o establish and run o shop to roise fundsfvr the Charity by selling donated and second-hand good5 of any kind but not in such a way 05 would constitute permanent tmding,. We understand that Branching Out services enrich the lives of many people, and we want everyone involved to feel that sense of optimism and belonging to Branching Out. Recruitment and retention of staff that share the common value5 of Branching Out are vital to our services and to support the advocacy work social care ask us to undertake. Staff training together with the maiDtenance of safe pra£tices for vulnerabLeadults and 3dkneren to national guideli for health and safety continues to be a priority. Our charity shop in Littleport is Important to the success of Branching Out and provide thrk related experIen$ for volunteers from the community. Our website and use of social media have improved our communications overall, and we are always happyto receive feedbackand suggestionsto continue thls Improvement. It is important thatwe build on our socSal medla presence to increase awareness of our work and how the community can get involved to support us.
BRANCHING OUT TRUSTEES, REPORT (INCORPORATING A DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Maklng a difference and public benefit: The Trustees have had due regard for the Charity Commission's guidance on public benefit. All the adults at risk with learning disabilities who use our services benefit from all organisations working together in partrrShIp to support the adult at risk. During the year objectives are agreed for the year ahead. Progress during the past year is reviewed and monitored. In 2024125 we provided our service to an average of 41 people on a weekly/d3ily basis. Our volunteers make a al difference to peoples, lives daity, and they also benefit from the opportunityto be involved in their community. We are grateful to our volunteers fortheir continued support together with individual donors and organisations from our community who have worked hard to help u5 to raise fijnds over the last year to support our work and build on the success of previous years. The charity shop provides quality items to the community at a low cost. Thistogether with promoting recycling and reducing landfill. We have a system for helping those in our community in desperate need. We collaborate closely with the local town council to enhan the village planters in Littleport, ensuring they are visually appealing and beneficial for the communlty. We recognise that special care day provision is riot at the current time subject to Care Quality Commission inspections, however we realise that this will happen in the future, and we are attivelv working to CQC stsndards. Flnandal Review and Reserves Pollcy: Branching Out is dependent on a number of fluctuatlng Income streams particularly statutoryfunding, fundraising, shop profits, trust and corporate donations. At its meetlng on 28th March 2024 the Board set a deficit budget of £12.912 (on a turnover of £556,000) for 2024/25. This was a higher deflclt budget than the prior year (£3,054). Sufficient reserves were available to bridge the gap, if required. At year end lexcluding depreciation, which is a non cash cost, and the donations forthe minibus £30kfor30 years appeal of £10,476), thetotsl deficit for the year was £8,658. Restricted funds carried forward and received in the year (except for the minibus donations) totaling £12,926 have all been spent on the projects specified by donors. Memorial Garden/Outside Area £2,926 Sensory Room £3,000 House porch roof £7,000 The Trustees are required to maintain a level of reseNes so that the Charity can continue its operations in the event of an unforeoen shortfall in income or a significant increase in costs. At the balance sheet date the Charity holds useable unrestricted funds of £329,177 {2024: £338,406) (which can be expended at the discretion of the Trustees in furtherance of the CharItS objects) and restricted funds of £10.47612024.. £19,294) {which can only be applied for specific purposes). Full details of the re*rves held and their purposes can be found in Note 16 of the accounts on page 24. The General Fund (unrestricted) is required to supportfuture projects for service users, finance capital spending needs fe.g. repairs to buildings and renewal of technology). to deal with uninsured events and provide a contingency for the operational delivery of business. Financial Control and Audlt The Trustees have responsibility for the oversight of key issues such as the finandal management and prevention of fraud. Trustees have approved a set of Financial Regulations (includlng an Investment Policy and an Anti Fraud, Corruptlon and Bribery Policy). This key govemance document sets out who
BRANCHING OUT TRUSTEES, REPORT (INCORPORATING A DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 is responsible for the various financial actlvltles. At every meeting of the Board the Treasurer reports the latest financial position and the outlook. The Board of Trustees has determined that the 2024125 accounts will be subject to an Independent Examination (IE) instead of a full audit. There is a significant cost saving and a reduction in the support required from the Charity for this process. Whltlngs LLP has been appointed and the Board will determine each year whether an IE or a full audit is required. Going concern In considerlng Its Medium-Term Financial Plan for 2025/28, Branching Ouvs Board of Trustees has assessed the CharItS finances and resour$. and approved a provisional budget for 2025126. On the basis of this assessment the Board of Trustees belleve that the Charity is in a position to manage its business risks and it therefore has a reasonable expectation that adequate resources exist for the Charity to continue to operate for the foreseeable future and it continues to adopt the golng concern basis of accounting in preparing these flnanclal statements. Trustees Liabilities Branching Out indemnifies the Trustees and management against liability in respect of proceedings brought by thlrd parties. This third-party indemnity provision was in for during the year. The insured amounts are Professional Liability £5m (2024: £5m) and Management Liability £lm (2024: £lm) at a cost of: Professional Liability: £1,854.8912024: £1,626.9) Management liability: £145.75 {2024: £127.83) (Both inclusive of Insurance Premium Tax). Governance The Board ensures the good and effective ongoing governance of Branching Out. Key responsibilities are any governance matters which need to be addressed, overseeing the appolntment. re-election, and retirement of Trustees, ensurlng good dlstribution of skills and experience among the Trustees. and advlslng on the appointment of the General Manager. Health & Safety The Operations Manager carries out an annual Health and Safety check and reports back to the General Manger and Trustees . In addition, we have an annual external health and safety audit. All checks and audits result in setting of artions as required. All employees have a vltal part to play in the monitoring of health and safety wlthln Branching Out and they are encouraged to report all hazard5 using our hazard reporting system. Any hazards are followed up with an open and honest dlscussion with the sole purpose of working to identify and reduce hazards to a minimum. Dlsability and Equallty We have a Disability & Equality Scherne ensuring Branching Out gives full and equal access to all our beneficiaries. Our Equal Opportunities Policy is given to all new employees. If employees or beneficiaries have or develop a dlsablllty It is Branching Out's policy wherever possible to provide reasonable adaptstions to enable their employment or the servlce. they receive to continue. Employee involvement We have employee involvement embedded into the culture of our organisatlon. Information is continually provided and shared with all our employees within the open culture (as agreed in
BRANCHING OUT TRUSTEES, REPORT (INCORPORATING A DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Branching Out policies) of our organisation. All staff are consulted on the changes affecting their work activities and the organisation. Regular meetings are held with staff to seek a two-way flow of information. We use Microsoft Teams to share information with staff. Servlce User involvement We are committed to providing our Servi users with the materials they need to access our sÉte as independently as possible. In addition, our open culture is extended to include our Servi users. The staff explain all activities to our service users and expand on Servi users. ideas and choices throughout the organisation. All changes are discussed with all our Servi users. and their opinion is valued. All service users participate in reviewing their support plans. Support plans are personalised to include likes. dislikes. and photographic evidence of achievements. All sepiice users are familiar with their support plan and can use it to communicate their achievements within their circle of support during their annual reviews. Use of Restrictive Interventlons Our support staff re1ve high quality, specialised tralning from PROAcf SCIP • UK for proactive, active, and reartive support uslng the least restrictlve optlon focuslng In on individuals, skills and preferences establishing the most proactive options. Fundraislng The Charity understands its duty to protert the public, including vulnerable people, from unreasonably intrusive or persistent fundraising approaches and undue pressure to donate. The charity recelved no fundraising complaints during the year. What we wanted to happen durlng the year To celebrate our 30th Anniversary with a fundralser across the year 30k for the 30 Birthdav All funds raised to go towards the purchasing and first year of running costs of a minibus. To develop the horticulture social enterprise aspect of the day service offer. To develop the offer to the staff through restructurin& training and supporting work Ilife balance . What did happen during the year. For the year 2024125 the charity has continued to move forward. The charity has strengthened its links with the local community. The general manager has worked tirelessly to build the profile of the charity. The local primary school pupils have visited the charity and seen the work completed in the gardens and have experienced the horticultural side of the day service. The charity has also teamed up with local special schools in offering work experience to years 10 and 11. The students experiencing working experience had a range of special needs from severe autism through to communication difficulties. There have been many visitors to the charity thls year including the local MP, local counclllors, representatives from local companies, volunteers from TrustFord and a varlety of local supporters including the Red Hat Society , Freemasons and Women's InstTtute. To name a few. The charity was also subjert to a service contrart audit from the local authority and passed with flying colours.
BRANCHING OUT TRUSTEES, REPORT (INCORPORATING A DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The charity has also worked tirelessly to expand its offer to Its seNlce users. Thls followed consultatlon with Servi users on what they would like when they attended Branching Out. Therefore, we have now extended our 'cooking' option . This is offered across the five days. We discuss Wlth the seNice users what they would like to cook and the reasons why. The service users also asked that they be more involved with the charity shop therefore many now get the opportunity to complete a range of customer services at the charity shop. Both the Head Office and Charity Shop have continued to add improvements. The shop had the storage area reconfigured. This included new racking and painting of the area. At Head Office the lighting and flooring have been upgraded. New doors were added to make acces5 better and through donations we have been able to install a new kitchen with appliances- saving on labour a5 volunteers supported us. The team working in the charity shop has been overhauled together with the volunteers. What we want to happen in the future. We will continue to deliver a high quality, and efficient service for adults with learning disabilities. An important part of this is to continually review our ability to raise income to support our work via our charity shop. Striving to ensure our facilities are of 8ood quality and condition. Subject to cost and funding we are hoping to complete the following over the next few years: The Trustees support a positive work life balance and are pleased to report this is happening. Enhance Our Space: Transform our premises into a vibrant hub that enriches the experlences of our service users, creating an inviting environment where everyone feels at home. Embrace Technology: Harness the power of innovative technology to empower our service users, ensuring they have the tools and support they need to thrive in a digital world. Revltallse Our Garden: Relmaglne ourgarden area as a lush, productive oasis that is notonly user-friendly but also fosters connectlon. creatfvity, and well-being among our service users. Champlon Work-Life Harmony: Promote a culture that prioritises a positive work-life balance. enabling our team to flourish both personally and professionally. Proudly Living Wage." Maintain our esteemed accreditation a5 a Living Wage Foundatlon Employer since 2016, demonstrating our commitment to fair pay and valuing our dedicated team members. {The living wage is an hourly rate set independently and updated annually by the Centre for Social Poliry at Loughborough University. The rate is calculated according to the basic cost of living in the UK. It should be enough to ensure that all our staff and their families can live free from poverty and reward them fairly for the work they do). Forge Community PartnershFPS: Continue to collaborate with local community organisations, building strong connections that enrich our services and create a lasting impatt. Maximize Our Potential: Utilise our available service user hours to explore new 8rowth opportunities, ensuring that we expand our reach and enhance the support we provide. seamlessly Integrate Expertise: Welcome our new, highly skilled Day Service Manager into our team, ensuring their wealth of knowledge enhances our operations and elevates the quality of service we provide to our users.
BRANCHING OUT TRUSTEES, REPORT (INCORPORATING A DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Responslbilltles of the TThtee5 The Trustees {also the Directors of Brdnching Out Limited for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements per applicable law ar United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. which give an accurate and fair view of the charitable company's state of affairs and the incoming resources and application of reSoUrs, iricluding the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently, observe the methods and princlples In the Charities SORP 2015 (FRS102), make judgements and estimates that are reasonable and prudent, state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, prepare the financial statementson a going concern basis unless it is inappropriateto presume that the charltable company wlll continue in operation. The Trustees are responsible for keeping proper accounting records that dlsclose, with reasonable accuracy. at any time, thefinancial position of the charitable company and enable them to ensurethat the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps to prevent and detect fraud and other irregularities. Small Company Provisions This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. Registered office: 27 Grange Lane Littleport Ely Cambridgeshire CB6 IHW Signed on behalf of the Trustees. Mrj Boyle Chairperson Date: Mrj Hummersone Treasurer Date: z614 l¥J" -10-
BRANCHING OUT INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF BRANCHING OUT FOR THE YEAR ENDED 31 MARCH 2025 I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 12 to 25. Responsibilities and basls of report As the charitys trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 ACV). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examinatton of your companvs accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions glven by the Charlty Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in sertion 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of The Institute of Chartered Accountants in England and Wales, which is one of the Ilsted bodles. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which 15 not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Signed: I Piper FCA Whitings LLP George Court Barthlomews Walk Ely Cambridgeshire CB7 4JW Date: 19-Sy-1S 11-
BRANCHING OUT STATEMENT OF FINANCIAL AcfiviTIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Prlor year total funth restated Unrestylcted Restrlrted funds funds Totrl funds Note Donations and legacies Charitable activities Other tradlng aetivities Investments Fundraising artivities Total in¢ome 6.689 427,159 115,182 11,693 1,300 $62.023 15,109 21.798 427,159 115,182 12,419 3.478 580,036 36.966 382.619 108,085 9,226 2,466 539.362 726 2,178 18,013 Ral$1 funds Charitable activitP5 Total expenditure 86.376 497,426 583,803 220 5,218 5,438 86,596 502,644 589.240 79.501 466,535 546,036 Net Expvnditwellncome (-) li 21,779 .12,575 9.204 674 Transfer between Funds 21,392 -21,392 Re¢¢Nli011t)ft oflunds Total funds brought forward Total funds tarried forward 16 16 451,609 451.222 19,294 IOA76 470,903 461.699 4n.578 470.904 The statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derives from contlnulng activities. 12-
BRANCHING OUT BALANCE SHEET YEAR ENDED 31 MARCH 2025 •131 M•rth 2025 at 31 Marth2024 Note rfftd Assets Tangible assets 12 122.049 120,159 Debtors Cash at bank and in hand 13 27.320 328.672 355.992 24.005 340.374 364,379 Current Uabllllles Credltcffs: Amounts falllng due In one year Net CurrentA$ts 14 -16.342 -13,634 3391 350.745 Toial Assets 461.699 470,91)4 Represented ty: Charity Fund5 Unrestricted funds General Fund Deslgnated Funds Restricted Funds Totsl Fd5 16 16 16 158.683 292.540 10.476 461,699 199.912 251.698 19.294 470.904 For the year ending 31 March 2025, the company was entitled to exemptlon from audlt under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts forthe year in question in accordance with section 476. The Director5 acknowledge their responsibilitiesforcomplyingwith the requirements of the Act with respect to accounting records and the preparation of the accounts. The Charity's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The flnanclal statements (which include the notes on pages 14 to 251 were approved and authorised for issue by the Board of Trustees on 26 September 2025 and signed on their behalf, by: Mrj Boyle Chalrperson Mrj Hummersone Treasurer 13-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GENERAL INFORMATION Branching Out is a Charlty that is a Private Limited Company, limited by guarantee, which is registered in England & Wales. The principal office Is 27 Grange Lane, Littleport, Ely, CB6 IHW. ACCOUNTING POLICIE5 Basls of prepafi*lon of the financlal ststements The financial statements have been prepared in accordance with Accounting and Reporting by Charlties: Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reporting Stsndard applicable in the LIK and Republic of Ireland (FRS 102 Section IA) {effective l January 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companles Act 2006. Branching Out meets the definition of a public benefit entity under FRS 102. Assets and liabilltles are Inltially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The accounts are presented in British Pound Sterling which is the functional currency of the Charity, rounded to the nearest Pound. Company status The Charity is a Company limited by guarantee. The members of the Charity comprise the Trustees. service users, staff and other supportlve members who provide services to the Charity. In the event of the Charity being wound up, the liability In respect of the guarantee is limited to £1 per member of the Charity. The country of incorporation is the United Klngdom and registered office details are Included within the reference and administration details on page 3. Fund accounting General funds are unrestrirted funds which are avallable for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and whlch have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out In the notes to the financial statements. Restricted funds are funds which are to be used in accordance wlth specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged agalnst the general fund. The aim and use of each restricted fund is ot out in the notes to the flnancial statements. -14-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of Income receivable can be measured rellably. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the Charrty where this can be quantified and a third party is bearing the cost. No amounts are included in the financial ststements for services donated by volunteers. 2.10 Donated services or facilities are recognised when the Charity has control over the item. any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 1021, volunteer time is not recognised and readers should refer to the Trustees, report for more information about their contribution. 2.11 Income tsx recoverable in relation to donations reiVed under Gift Aid or deeds of Venant is recognised at the time of the donation. 2.12 Income from grants whether 'capltsl' or 'revenue' is recognised when the Charlty has entitlement to the funds, any performano conditions attached to the grant have been met, tt is probable that the income will be received and the amount can be measured reliably and is not deferred. 2.13 Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank. The Iflxed) interest for term deposlts, which is actually reiVed on the anniversary of the deposit. is accrued and credited in the year to which the interest relatss. Expendlture 2.14 Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared cost5, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allo&ited directly to that activity. Shared costs which contribute to more than one artivity and sUPPOrt costs which are not attributable to a Single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. 2.15 Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support Costs are those costs incurred dirertly in support of expenditure on the objects of the Charity and include project management carrled out at Headquarters. Governance costs are those incurred in connection with admlnistration of the Charlty and compllance with constltutlonal and statutory requirements. 15-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.16 Redundancy and termination costs are recognised as an expense in the Ststement of Flnanclal Activities and a liability on the Balance Sheet Immedlately at the point the Charity is demonstrably committed to either: Terminate the employment of an employee or group of employees before normal retlrement date; or Provide termination benefits as a result of an offer made in order to encourage voluntary redundancy. 2.17 Expenditure on raising funds is cost incurred in attracting voluntsry income, and in trading actlvltles that ralse funds. 2.18 Expenditure on charitable activities are costs incurred to enable the Charity to meet the charltsble objectives of the organisation. Penslons 2.19 The Charlty operates a deflned contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. The assets of the scheme are held separately from that of the Charity in an independently administered fund. Tangible fixed assets and depreciation 2.20 All fixed assets are initially recorded at cost lincluding VAT where applicable). A review for impairment of a fed asset ts carrled oirt If events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as Impairments. Impalrment losses are recognSsed in the Ststementof Financial Activities incorporating income and expenditure account. 2.21 From l April 2021 tangible fixed assets costing more than £750 have been treated as capital in these accounts. Prior to this tangible assets costlng more than £250 were treated as capital. 2.22 Tangible fixed assets are carrled at cost, net of depreciation and any provision for impairment. Depreclation Ss provided at rates calculated to write off the cost of fixed assets, less estimated residual value, over their expected useful lives on the following bases: Freehold Property over 25 years {straight line basis) Long Term Leasehold Property - over the term of the lease (straight line basis) Plant and Machinery between 2 and 10 years {straight line basls) Operatlng leases L23 Rentals under operating leases a charged to the Ststement of Financial Activities on a straight line basis overthe lease term. Stocks 2.24 Donated items of stock for resale or distribution are not recognlsed In the accounts until they are sold or distributed because the Trustees consider it impractlcal to be able to assess the amount of donated stocks as there are no systems in place which records these items until they are sold and undertaklng a stock take Incurs undue cost and effort for the Charity which far outweigh the benefits. There are no bought-in stock Items. 16-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Debtors 2.25 Trade and other debtors are recognised at the settlement amount after any dlscount offered. Prepayments are valued at the amount prepaid net of any discounts due. Cash at bank and In hand 2.26 Cash at bank and In hand Includes cash and short term hlghly Ilquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Llabilities and provisions Llabilities are recognised when there Is an obllgatlon at the Balance Sheet date as a result of a past event, it is probable that a transfer of ecorMiC benefit will be required in settlement. and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates It will pay to settle the debt orthe amount it has received as advanced payment for the goods or services it must provide. 2.27 Flnancial instruments 2.28 The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value whlch Is their cost with the exception of flxed assets which are recorded at depreciated historical cost. Golng concern 2.29 The accounts have been prepared on a going concem basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the level of experted incorne and expenditure forthe 12 monthsfrom the date of signing these accounts and are satisfied that the Charity will contlnue as a golng concern. Estlmates and significant accounting pollcles 2.30 In preparing these accounts there are no significant estlmates or accountlng policies used which could materlally alter the results for the year {2024: none). Government grants 2.31 Grants are recognised when re1Vable. In the event that a grant is subject to fulfilling performance condltions before the Charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period. Taxatlon 2.32 The Company is considered to pass the tests set out in paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable Company for UK corporation tax purposes. Accordingly, the Company Is potentlally exempt from taxation in respect of income or capital galns recelved within the categon-es covered by Chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of the Chargeable Gains Act 1992, to the extent that such income ot gain5 are applied exclusively to charitable purposes. 17-
BRANCHING OUT NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DONATIONS AND LEGACIES 2024125 2023124 Unrestrirted Funds Donations Grants 6,689 16,550 6,689 16,550 Restrfcted Funds Donations Grants 15,109 15,109 20,416 20,416 Total 21.798 36,966 INCOME FROM CHARITABLE ACTIVITIES 20241Z5 2023124 UnrestrScted Funds SeNlce User Income Horticulture 424.868 2.291 427.159 379,378 3,241 382.619 INCOME FROM OTHER TrADING ACTIVITIES Z024125 2023124 Unrestrlrted Funds Littleport Charity Shop Rental Income Ebay Sales Other 99,926 11.118 2.398 1,741 115.182 80,345 10,565 16.998 177 108,085 INVESTMENT INCOME 2024125 2023124 Unrestrlcted Funds Bank Interest Receivable 11.693 9,226 Restricted Funds Bank Interest Receivable 726 12,419 9.226 -18-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ANALYSIS OF EXPENDfTURE BY AcfiviTY Dlrect Support Costs Total Costs Costs INote 8) 2024125 Cost of raising funds 79,788 37,989 117.777 Charitable Artivities: To support adults with learning dfficulties Totsl 349,274 429,061 122,190 160,179 471,464 589,241 AII 2024125 expendlture was unrestrlcted, except for Charitsble Activitie5 of £5,218 and Raising Funds costs of £220 which were restrirted. Analaysis of expendlture by actlvlty- prlor year (restated) Dlrect Support Costs Total Costs Costs {Nots 8} 2023124 Costs of raising funds 89,504 39,861 129,365 Charitable ActFvltles: To support adults with leaming difficulties Total 305,294 394,798 111,377 151,238 416,671 546,036 AII 2023124 expenditure was unrestricted, eXpt for Charitsble Attlvltles of £7,896 and Raising Funds costs of £179 whlch were restrfcted. SUPPORT COSTS 2024125 2023124 Unrestrlcted Funds Wages and Salaries Premises Governance Costs (Note 91 Other 116.683 15,488 12,229 15,779 160,179 108.026 16,017 11,844 15,351 151,238 GOVERNANCE COSTS 2024/Z5 2023124 Unrestrirted Funds Independent Examination Fee Other professional seriices 2,234 9,995 12,229 2,202 9,642 11,844 19-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 loa. STAFF COSTS 2024/25 2023124 Unrestrlrted FuNts Wages and Salaries Employer's National Insuran Employer's Pension Contributions 406,585 28,239 7,137 441,960 367,153 23,902 6,537 397,592 The average number of persons employed by the Charity during the year was as follows: Z024125 2023124 11.8 12.4 aiarltable Activity Staff Fundralslng and Trading Staff Adminlstratlve Staff 19.4 21.4 lob. KEY MANAGEMENT PERSONNEL One employee received remuneration of more than £60,000 in 2024/25 (One in 2023124). The Charity considers its key management personnel to comprise 3 people. During the year, four personnel were engaged as one was covering maternity leave. The total employment benefrts of these 4 key management personnel, salary, employerfs national insurance and penslon contributions, was £153,857 (2024: £153,221}. ii. NEf EXPENDITUREDNCOME (-1 Net Income/Expenditure is ststed after charglng: 2024125 2023/Z4 Unrestrlcted Funds Independent Examination fee Depre¢latlon Operatlng Lease Rentals- Land and Buildings 2.234 26,030 5,000 33,264 2,202 22,459 5,000 29,661 -20-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Iz. TANGIBLE FIXED ASSErs Long Terni Leasehold Plant and Property Machinery Free1[d Property Total At l April 2024 Addttions Disposals At31 Marth 2025 150,686 254,672 19,075 70.674 8,844 476,032 27,919 150,686 273,747 79,518 503,951 Depreclatlon At l April 2024 Charge for the year On disposals At 31 Marth 2025 89,011 6,259 215,319 11.647 51,542 8.124 355,872 26,030 95,270 226,966 59,666 381,902 Net Book Value At 31 Marth 2025 55.417 46.781 19.852 122.049 At 31 March 2024 61,675 39,353 19.132 120,160 13. DEBTORS 2024125 2023124 Trade Debtors Other Debtors Prepayments and Accrued Income 16,238 14,489 11,082 27.320 9,516 24.005 CREDrroRS 2024125 2023124 Trade Creditors HMRC Other Credltors Accruals and Deferred Income 4,948 6,845 3,568 981 16,342 3,211 5,072 4,208 1,143 13,634 21-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Analysls of assets and liabilities representing each of the ChariWs funds Current Year 2024125 Unrestricted Funds 2024125 Restricted Restrlcted Funth Fun 2024125 2024125 Tangible Fixed Assets Current Assets Creditors due within one year Total 122,049 355,992 -16,342 461,699 122,049 355,992 -16,342 461,699 Prlor Year 2023124 Unrestricted Funds 2023124 Restrirted Funds 2023124 Total Fund$ 2023124 Tangible Fixed Assets Current Assets Creditors due within one year Total 103,482 364,378 -13,634 454,226 16,677 120,159 364,378 -13,634 470,903 16,677 -22-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. STATEMENT OF FUNDS Ojrrent Year 2024125 Balance at In¢omln8 Translers 8nceat 01-Apr-24 Re9X4rces ReSoUe$ InlOut(-1 31.Mor-25 Unrestrkted Funds D¢sted Funds Fixed Asset Fund Effr8ency Operating Reserve Replacement Fund Enr8ency Fund Total De518nated Funds 113.204 iio,000 26A94 2.000 251,698 8A42 32AJOO 122,046 142,000 26,494 40842 292,540 neral Fund Total iknrestrkted Fund5 199 912 451,610 562 023 562,023 583803 583W3 -19 21392 158.683 451,222 R8#rkted Fundk.. Flxed Asset Fund Polytunnel No l Grant Memorlal Garden/Outside Seating Polytunnel No 2 Grant Nest (Sensory Roorn} Grant Workbench Grant Farthin8 Trust- house porch r¢)of Minibus Fund1£30k fro 30 year51 Total Restrkted Funds 6.953 2.744 2,389 3.179 300 lJJ30 -6953 -2,744 537 2,926 -3,179 -707 -130 -6,780 2293 7,000 10.476 18.013 220 io 76 10,476 19294 5A38 -21,392 Total all Funds 470904 589 241 461698 PrlDr Y•ar 2023124 BJlanc• Incomlng 01-Apr-23 Resources Out8oln8 Translèrs Balance at Resources InlOutl-1 31-Mar-24 Unrestrirted Fund5 Denated Funds Flxed Asset Fund EmerBency Operating Reserve Replacement Fund Emergency Fund Tthal Des1ed Funds Gen•r81 Fund Total IreStrI(Sed Funds 123.557 Iio,cK)o 26N94 -10.353 113.204 IIoK)00 26A94 00 251,698 199.911 451,609 262I151 215,526 477.577 -10,353 3,400 -6S53 sis 518,946 537.961 537861 Rertrlrted F15.. Flxed ksset Fund Polywnnel No l Grant MenrIal Gardenloutside Seafjng 6,953 6953 2.744 2389 3.926 2,389 1,182 -VV Luidl Fbiiu iiiiyivvyill Polwnnel No 2 Grant Inman Charity Iworkshop Tools) Nest (Sensory Room) Grant Workbench Grant Total Restrl¢ted Funds 4,169 3250 3POO 991 3,250 3,178 3,000 1.030 19,294 114 8,076 20.417 6,953 Tot al Funds 477,577 539 63 546 037 470.903 -23-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 The 2024/25 transfers relate to the transfer of all restricted assets and funds to the General Fund as these have been spent In accordance wlth donor wishes. The only exception is the transfer of £10,476, being the fvnds raised by the £30k for 30 years campalgn In 2024125, to a new restricted fund. the adjustment to the Fixed Asset Fund to reflect additional capital aquisitions in 2024125 net of depreciation. Top up of the Emergency Operating Fund (see below). Unrestrirted Funds- Deslgnated The Board has chosen to 'ring-fence' some unrestrlcted general funds, these are categorised as 'Designated': Fixed Asset Fund. This fvnd represents the value of the CharitVs fixed assets. The value cannot be realised and is therefo 'unusable.' Emergency Operating Fund. This contingency fund represents approximatsly 3 months turnover and would, effectively, keep the Charlty solvent in the event of a severe funding sl)ortfall or be sufficient to deal with winding up Costs. This fund has been topped up by £32,LX)O (transferred from General Fundl to maintsin it at 3 months turnover. Replaoment Fund. Thls fund wlll fInan the replacement of assets ne$sary for the continued operation of the Charity. These costs may be irregular and significant. Emergency lasslstsnce) Fund. This is a hardship fund set up bythe Charity and originallyflnanced from Interest on Investments. The fund can be used for grants to applicants who meet our criteria and who are suffering genuine hardship, e.g. to purchase household essentials such as a bed, frSdge, or oven. Unrestrlcted Funds - General The General Fund is available to the Trustees to be allocated as required. This fund represents the working capital of the Charity, absorbing the cash flow fluctuatlons durlng the year but, more importantly, can be used to: support the budget {e.g., during periods where income is restrirtedl, support future projects for service users, finance capitsl spending needs (e.g., repairs/alterations to buildings and renewal of technologi, If no provlsion In the Replacement Fund), deal with any other unexpected or uninsured events. 17. PENSION COMMITMENTS The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents ¢ontributlons payable by the Charity to the fund and amounted to £7,137{2024: £6,537}. Contributions totalling £1,212 (2024: £1.1631 were payable to the fund at the balance sheet date and are included in creditors. -24-
BRANCHING OUT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 OPERATING LEASE COMMITMENTS LESSEE: At 31 March 2025 the total of the Charty's future minimum lease payments under nonacancellable operating leases was: Land and Bulldlngs 2024125 2023124 Amounts payable Wlthin I year Between l and 5 year5 After more than 5 year5 Totsl 5,000 20,000 5,000 30,000 5,000 20,000 5,000 30.000 LESSOR: At 31 March 2024 the Charity had agreed commitments as a lessor under non-cancellable operatlng leases to receive the reiptS as follows: Land and Buildings 2024125 2023124 Amounts recelvable Within l year 5,694 5,694 5,370 5,370 19. RELATED PARTY TRANSACTIONS No Trustee received any emoluments during this year or last and there were no Trustee expenses incurred in either 2024125 or 2023124. There are no other related party transartions to note. -25-