,1 Branching
'S¥pp•r4ini •4￿01￿ *•lh le*p*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
CharIt￿S 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 th￿rk 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 partr￿rShIp 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 CharIt￿S 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 CharIt￿S 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 re￿1ve 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 TTh￿tee5
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 reSoUr￿s, 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¢¢N￿li011t)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
339￿1
350.745
Toial Assets
461.699
470,91)4
Represented ty:
Charity Fund5
Unrestricted funds
General Fund
Deslgnated Funds
Restricted Funds
Totsl F￿d5
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 re￿iVed 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 re￿iVed 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 f￿ed 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 ecor￿MiC 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 re￿1Vable. 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, eX￿pt 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 8*nceat
01-Apr-24 Re9X4rces
ReSoU￿e$
InlOut(-1 31.Mor-25
Unrestrkted Funds
D¢s￿￿ted Funds
Fixed Asset Fund
Eff*r8ency Operating Reserve
Replacement Fund
En*r8ency 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
3￿00
lJJ30
-6953
-2,744
537
2,926
-3,179
-707
-1￿30
-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
De*nated Funds
Flxed Asset Fund
EmerBency Operating Reserve
Replacement Fund
Emergency Fund
Tthal Des1￿￿ed Funds
Gen•r81 Fund
Total I￿reStrI(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 F￿￿15..
Flxed ksset Fund
Polywnnel No l Grant
Men￿rIal 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 re￿iptS 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-