REf.ISTERED COMPANY WUYBER: I134￿?87 (F.nglAnd Wales) REGISTF.RED C￿L￿u.￿y f*LMBER: lo￿070 RF.PC)RT OF THF. TRUSTV.LS Ah TED FTh ANCIAL ￿ATEmENTs FOR TII AR ENDED 31 A T 2023 FO IKPTS SHOOTS Kings LAP Ltd StstrJ¢Ory Auditor 4 CyroYelaDd5 Brrtmdary Way Ilcmtl Ilernpstead ROOTS AND SHOOT6 coYrENryS OF THE FD*LSCL4L ST,ITEMEr(rs for the Year Ended 31 Au st 2023 Page Rt￿rt Df Ihe Trnslee5 Report of the lttdependeDt Awditors 6 to 9 St*tsment of binantial Activitses 10 Balance Sheet Cgsb Flow State￿ettl 12 Notes to the Cash Trlow stslement 13 Notes to the Financial StAtememls 14 to 25 Det4iled Statement of Finanel￿ Adivities 26 to 27 ROOTS AND SHOOI3 REPORT OF TIIE TRLSTEES for tbe Year ElldL￿ 31 A st 2023 The trustc¢s who arc aLso diTectors of the chanty for the of the CompaDirs Act 2(X)6, present thcir retx)rt with the tinancial statements of the chariry for the ended 3 1 August 2023. The t[￿￿tee5 have adopted the proNIsioTts of Accounting and Reporting by Clwities: Ststement of R￿￿Dm￿td Prdctice appli¢ablc tt) charitics pr¢parillg their a¢¢otu)ts in aCC￿dance ￿lth the Finaticial Reporting Standard applicable in the UK and Republic of Ir¢land (FRS 102) (¢ffe£tive l January 2019). OWECTIVES AcrivrrtES Obje¢tive5 and xims To advance edutydtion for the publi¢ F*nefit by the provision of traiDiDg and to youug peopl¢ with learning dhfficulti¢s atmvor ernotionai and be￿wIl￿u[al problcns and to pro￿￿te for thc EKuefit of the public and to adv8n¢e the education of the public in the conservaiion protection and improveJDCllt olthe pbysical and natt￿1 envirtioment. The clJaTity seeks to achieve its charitable aimsby providiDg: Education and training in hortituln]ral and CODSeTvatioll for youDg people with learnin8 difficulties, social aod emotional problems, to help tbem find andkeep en]ployllTht - EllTrironmenral education for the whole coll]ll￿ty 3lld for the enricIll￿1 of the biodiversity of the IIKa] area Public benefit The Trust¢es confirn) they have ¢omplied with their duty in section 17 of thc Chariti￿ Act 2011 to have due regard to the Chariiy Commi5SiOTi'5 g¢nerdl guidallcc public benefii. Roots and Sh(MAs PTovid(s vocational trnining for young tthple with l¢aTnin& bthaviournl and emtstional difficuhics which 1￿cludeS SUPPOrt to improve funaional ski115 and personal (kvelopment alongside practiul skills in are45 including H¢)rticultt]re and Retail. We also provide environmelltat cducation to schools a￿j the l(Mxl Comtlw￿ty use the assets and resource5 of the harity to pn)mote a suthinable envirODll￿t and f(Ir the benefit of the public. The charity is located in an itthrr ¢ity are& where rnany Iwai residents and $Ch￿lChildren jive OD large soci31 housill8 estates and do not have acces5 to the Tlatutal world. Wc airn to Tethss this imbalaD¢e by working with 5cbools and the wider conJmuDity aTKI encourage access to aad use of the Ilildiife Garde￿ tLeAgbknwin8 laDd aDd the rjjaritys ￿$OUrCeS ar￿ expertt5e. Page I ROOTS A]11) SHOOTS REPORT OTr TEIE I'RLISTEES for the Yoar Ended 31 Au U5t 21b23 ACHIEVEMENE AND PERFORMAryL CE A¢hieYemeDt$ and Performance Thi5 year proved to be botb busy al￿ suc¢essfvl ith all areas of ch2riry's activities. The ttlL8tees have overseen a very produ¢tive y¢ar ¢ontinued sUp￿rt from our fimders iDcluding the Department of Education, lo￿] Councils that support our High Nccds fimding.Various charitable tr￿ts have funded ow adth"ti¢)nal projeets to enhanee the facilities we offer to our youD8 p￿PIe and the couwtjunity. Thi5 year also saw a rigoTOUS two day iTJspection by two Of5trd ill5tKrtots. Our cth]caiioDal rnanagers and Staff tu ILaYe brcn Consist￿1]Y workitsg hard OTJ all 0$p￿ts of our ¢￿tional provision to eIh5ure that Rotsts aod Shoots was working to the htgh¢st ¢ducational standards acr055 the orgaDi53tion. As our sllthts ar¢ vlljllerablc young peoplc.Roots and Shoots Ilas a rigorous and actiTr'¢ Safeguarding poli¢y that is rekiewed antkualIy (alollg with oui othet policies). The Trus￿es and staff underthke ongoiDg Safeguatding. as wetl as Healib and Safety training as part of their key dutses, thc iDSPCCtors wcrc bighty satisfied that the required higb standard was met a[￿ awarded us 'Good' across all arcas of the inspection frameworL This insp￿tI￿ll inclllded meetillg 2nd speaking to our students at l(Kal busitiesses that supwrt our charity by pioi'iding work experience for our students. this provides them with an insighi inlo the 'world of W[￿ The ixLspectors were very cow11￿¢￿tary Oll bow our young ￿PIe progress and are supported durtllg their ¢tme at Roots and Shi)ots. so that whetx they compleie their trainin8 they feel coDfffi(kllt to apply for a Job IY DM)ve on w another aniDgful destination. Our School LiDks provision for l(*al s￿￿131 sc1K￿lS continues to be very ￿pular with scknl pupils. ￿0st of these school pupils livc tn the deprived borollghs of LaThbeth and Southwark in tKK>r ho￿81ng conditions. Their aeccss w ihe edu¢ational fwlities at R(K)ts and Sh￿ts is often their ¢)nly opportunity to enjoy 'gre¢n' sllrroundings Witli the opportunity lo cxperience 'campfire' ¢th)king and other outsÉde practica] a¢tiviiies. Two schools have had to reduc¢ SL)rne of their sessions from our progr￿ due to Tedu¢iion tn sch￿1 funding but other Schools have corne forward tt> tak¢ iheir pl￿. Oui new Comprehensive websitc w&s launch￿ in May and has very well Teceivd. It reflL*ts &ll our chaTitable actsvities ineluding quotes frotn user group5. Potential stsmlents and their familics can make contact for enrolment and a]so receive advicr regarth.ng Hdth and S￿18] Care Plans. It ha5 been very helpful for bwking venu¢ hire for charitie5 wishi￿g to hire our hail and m￿ring r00rn5. it ¢l¢arly show5 what WE Gan offer in tern￿ of faciliti￿ aEJd cate¥ing et¢. Our Yellue bitc bas also had a successful year with a widE rang¢ of chariti¢s in¢luditLg Macmillan Cancer Ca￿, Women and Guqs li¢twork ctc. The rest of our users snclud¢ slatLrtory orgatxisations such as Larnbcth Cl￿0¢11, D¢fra and Nabjral EDglaod and many other Whitrhall departments. This a150 gives thc OPPOTluuity foT S￿￿ents to work al0￿g$Ide the cbefs in the (Ve￿u¢ hire) kitchell tt> pr¢pare the f(M)d for tbe ¢v¢rtts as part of their educatiolla] enrichmentpmgrdtDTue aDd us¢ some of the salad and herbs fron2 our gardeDS to enlwKe the meou offered to our clietlts. As pan of ollr venue hire PD)vision we also Sup1￿ 'The Groundin8 Project,. This is an MIS initiative to provide bonicultllral thcrdpy and psytbotherapy to refugee5 who have suffered torture. Our staff and sbjdellts have built a s￿all garden for tkn"s project so they carl grow vegetsbles and Alowers as part of their theral￿tiC p￿tiCe. We also bave eorpordte Yo]un￿erS a regular basis thmighout the yfdr tha¢ come 2nd work ID our gardens and belp wilh vatious gardcnin8 projects sucIL wetding and mulchin& digging c￿. th%s helps witb the ]DainTenante of our large garden areas. A weekly corc ttam of local garden volwiteers drawn from the local ¢0￿MUnItY also atteDd weekly gardening sessions on site. Next year we will be working towards tbe Matrix Stslldard that will k evalua*d by all external as5¢s$0r. This national training standard is W id¢ntify that across the organisation all stsff hclp develop Inearting￿l work experience placern¢nts for thai sup1￿S individual'5 developmeni and guides thern into Work when they finish their training at Roots Bnd Shoots. Pa8e 2 ROOIS A￿T> SHO(yrs RTr-PORT OF TIIF. TRUSTEES for the YcAr Ended 31 Au 5t 2023 FI.NANCiAL REVIEW Reserves policy The charity's frce res¢rvts es ￿ 31 Augusi 2023 were £379.902 (31 August 2022.. £291.312). The bustees set aside a sum of £IOO,IKK) to cover and safeguard the costs of its core training activities Én case of w)foreseen delays or prob]eT￿$ with govcrnmcTbt other fitndiTJg. This is baseonth's ¢ost. ID addition the trustees recogtiise the eosts ￿￿]ated with Maint￿nIng the building4 fx¢ilities and site and to eTJsure compliance with buildittg alld bealth #nd safety re8uiaijo￿ and have alloca¢Ld a sum of £20,000 to cover such ¢osts. Thi5 15 based on the current expetsd1ti￿e on routine iTupfov¢Jwhts, pjaoned maintenance Blld the rcplac¢rn¢nt of e$5eDtial plant and equipment. The H211 and Frcebold Property Fund represents the net Ih)ok vakne of the pro￿rtY beld by th¢ cbarity. STRUCTURE, GOVERNANCE AND MAf4AC.EMENT Governing documeD¢ The charity is (K)fitrolled by its govetning documcnl a deed of w and con5titsrte5 a lilnited ￿lnp￿y, limited by guard]Jtce, &5 defined by th¢ CompaniL¥ Act 21KkS. Organi5#tion41 structhre Roots artd Shoots ha5 a clearly d¢fined strllc￿ COU￿[1$i￿g a IM)ard of ttUStee5 aDd a fillap¢e al￿ getteral putpose sub committee. This governing body has EesptsnMI)iliry for the overall m3nagthwiL stratcgtc direction and policy of the charity. The day to day responsibility for the provision of servic￿. administration, operational fjjnctions. fundrnisitig and develop￿ent of the orgJmsation is the responsibllity of th¢ Roots and Shoots Cowy Se¢retsry. Inductioll and trglning ofneTrY truslets TnL%tets arc appointe41 by thc Board and serve for three yeats after which thcy ll￿y be Teappointrd Potential trusTres are invited to submit a CV to the Board and to with the Director. Chair and other trusie&% as necessary. They aTe provided with infornution OTL ¢kn¢ ¢han"ty and a eopy of the aJ￿u*l attowjts. Trustres, interests ate Iectsr(kd on apw)Intment and u￿l￿ed a]mualty. Any likcly eonflici of inwe51 is declared at the start of each meeting, re¢orded in the minute5 and if applicable thc mL5tee would notparrhcipate in the deci5101L Risk mSnagetlle￿t Th¢ trustees have a duty to r¢view Alld identtfy the risks to which the chaEity is eXP05Ed and to ensure appropri&t¢ controls ￿ in place to provide ￿2$Onable Lssurancc against fraud aTrd ¢JTor. The tnjstees have established a risk r¢gisler which is trviewed on 3n ar￿Uall basis and TuonitorEd at their quarterly nut￿1 rneetings. REFERENCE AND ADMLNISTRATIVE DETAILS Regl$tered Company Dumber 340U781 (E￿gIalld and Walcs) Regi$tsred Charity Dumbtr 1064070 Regi$t¢red otrjce Walttut Trec Walk KeDDingion Lond()ll SEII 6DN Page 3 ROOTS AND SHOOTS RF.PORT OF THF. TRIISTF.F.S for the Year Ended 31 Au ust 2023 Trustees Rcv G G Cockillg D C'oghian G King M L Macdonald A M Mii¢h¢ll V A Stapleton J ThoTnson V Willrnott (resigned 7.6.23) Company Setretary L M Phillips Auditors Kingg CAP Ltd Statutory Al￿1t 4 Gioveland5 Boundary Way Hemel Hempst Hrrffordshire STATEMENf OF TRUSTEES. RESPONSiBILITIES 'llJc truste¢5 (who olso the di[￿t0[8 of Roots and Sbwts for the pwes of cowy law) aTe reSpo￿lbIe f preparing the Report of the Trustees a[￿ the fillaDciai State￿ents. ID ac¢ordancg applicable law aDd United Killgdo￿ AccouDting Stalldards (UDiit4J Ku)g(lom Gett¢dly Attepted Accounting Practic¢} tnrluding Finattcial Reporting Stsndard 102"The Fi￿￿La1 Rep)rtiD8 S¢aEMlard applicable in (he UK and Republic of Ircland" Cotnpany ]aw tequites the ttU5lees to prepare f￿ncIal statements for ￿ch fLrJancia] year wbich give a true and fail view ol tbc state of affairs of the charithble collwatly and of the incom￿g resourccs and application of resources, includitl8 the aud ex￿n￿lture, of th¢ chatitable compatty for that peri￿J. Iu ptepating those flnancial siat¢mtnts, the tnLStees are required to select suitable accoulltitig ￿lIcIeS and then apply them consistendT. observe the methods and principl¢s in the Charity SORP: n]ake judgements and estimai&s that are re&sonable aud PTudellL prepare the f]Dancial State￿¢￿ts. the goitig cotKern b&8is Unl￿ it is inappropria* ￿ presutne that the chatitable mparty will ¢ontinlle in busin￿￿. The tnLStees are restNmsil>le for keeping pro￿ accowiling records which disclose r¢asonable accurdcy at any time the financial posiiion of the charitsble company altd ￿ enable thvtj tt> cnsure that the financial stateTnents comply with the Companies Act 2006. They are also r¢sw)J]51blc for Safeg￿ing the &ssets of the Gharitable company alld heT)ce for takillg T&150nable 5tq)5 for th¢ prevtntion and det￿70￿ of fraud and other irregularities. In so far a5 the tr￿teeS are aware: there 15 no relevatti audit inforniation of which the ¢harirable ¢onw2n￿S auditors are UDaware; and the tn￿te¢S havc taken all 5tCP5 thai they ought w have taken to ￿￿ke thrmselv&8 aware of any relevant audit intornwson and to estsblish the auditors are aware of that infortnaiion. AUD￿oRs The auditor& Kings CAP will be proposed for at the fojthcotning AnDual Genetai Meetin& Page 4 ## **ROOTS AN SHOOTS** ## **REPORT OF THE TRUSTEES fr the Year Ended 31 August 2023** This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. > Approved by order of the board of trustees on Qa 24. _**f ........**_ and signed on its behalfby: _**}.'b.-:cl**_ AAs _0-_ VA Stapleton - Trustee Page 5 REPORT OF THL INDLPENDF.NT AUDITORS TO THF MF.MBERS OF ROOTS A￿D SHOOTS Opinio Wc have audited the finaDcial staternenrs of and Sh¢)ots {th¢ '¢baritsble ¢on]panyJ for the year end 31 August 2023 whi¢b ¢ompris¢ the Statement of FitJaDcial Activities, the Balance Sheei the C&sh Flow Statemcnt and notes to the financial 5tatemeDts. including a SUMM￿ of significani a¢tOUtsiing wJli¢ies. The fjnan¢ial reporting framework that has been applied in their p￿paration is applicable law and LDited Kingdorn Accoullting Standards (United KiDgdom (ierterally Acttptcd AtcowitiDg Prncu¢e). iti¢lud]ng Financial Rep)rtiDg Standard 102 The FitmL¢ial RepDrtitLg Standard applicable in the UK alld RepubIic ofLre]aDd'. In our opinion the f￿a[Lc]aI sta￿D￿nts.. gjve a tTU¢ and fair view of the state of the charitsble cornpan} s atTairs 31 August 2023 and of its incomtn8 resources and application of ￿0￿c¢s. includi￿g its in¢oJrJe cxpcnditurc. for thc ycar thcn cDdcd.. have propcrly prq)ared in aceordancc with Untied Kingdorn Gcnerdlly Accepted Ac£ouniing Practice, including Financia] Re1kni￿g StsTrJard 102 The Financial RepoTtrng Stslldard applicable in the UK and Republic of JTeland and have been p￿￿ed in Accordance with the requiTETh¢nts of the CoTnpanie5 Act 20￿. B4sts for opffttiion We conducted our auoit in a¢cordall¢e wilb luietllatiVll4LI Str￿ar{￿ A￿17[1￿ (UK) asAs (UK)) 2nd applicable law. Ollr responsibilities UDder those stattdards are further desLnl)ed ill the Audi￿￿. responsib<ties for the audit of tbe fjnallcial state￿ents section of our rcporL We are tndepelldent of the clLaritable c(kW)' ID a￿Ord3JJce with the ethical teqllireJnent5 that are relevatst to Out audit of the fujattcial st3teJnents itt the UK includittg the FRC's E(￿'Cal Staod8rd, and the proyisions available for smau entitie& io the circutnstances Set out itj notr 18 to the financial 5tate]n¢nts, and w¢ have thlfilled our other ethital respotjsibilitits in %conknte with these reqllirements. We believe that the audit evidence we have obtained is suffjcient and appropriate to provide a basis for our OPiDiOn. Conclusiotls relating to going concern In auditing the financial siaiemenis. wc have concluded that thc tn￿5, ￿￿e of the going eonceFn basis of a¢¢ouniing in the prq)aration of the fiTLancial statcrnents is aPPTW)riale. Based on the work we haye perforn￿ we have not identified any maieTia] un¢enait)ties relating to events or condition5 thaL individually OT collectively. may ¢ast significant doth on the eknitable Compan￿5 abjlity to continue as a going ¢on¢ern for a period of at least twelve months from when the financial stattYDents allthorised for issue. Our re5ponsibiliti¢s and the r¢sponsibiliti¢s of tht tswtees with respect to going conctrn are dr5rnbed in the relevant 5ertions of thts rew>rL Other inforDution The trustees are responsible for the other tnformatiori. The otbtr inforn￿tion comprise5 the tnfornntion iocluded in the ADnual RqM)rL other ttmts the finall¢thl swements and our ReTX)rt of the Indep￿1 Audih)TS ther￿ll. Our opinion on the fmancial ststernellts d(*s ttot ¢over the other tn[orn￿tiOll ex¢ept to the extent othetwise explicitly stated in our repotL we do not expr￿ any forEll of as5ura￿e ¢oll¢lusion thereoD. In c4)nJ)ection with our audit of the knial Ststrn)en￿ our responsibility IS to read thc other infor￿atIon alld. in doing so. coDsideT whether th¢ other infomwiion is n]aterially illcoll5isient with the r]n2ncial stat¢￿eT[ts or our knowledge obthined in the audit or otherwise appe￿5 to be materially misstated. Ir we i(kDtify such m2kria] inconsi5tellGie$ or apparent lljaterial rnisstatements. we are required to de*llDille whethcr this gives rise to a n]ateria] misstatcment in the f]nancial sta￿ents thcmstlves. If, b&sed on the work wt ha%"e perfornKd, we conclude that therc 15 a ￿￿¢{1a1 isstatcu￿t of this other infornja1io￿ we ffquircd to that facL We have nothing to re￿t iti this regard OpiDIOEES Qll Other ￿atter$ prEStribed by the CDmpanie5 Aft 2006 ID our opinio]4 b&5¢d on thc work undcrtsken Tn the Cou￿¢ of the 8uditr. the infotynation given ill the RcpoTt of the Tn￿tee5 for thc fiDallcial year for which the fitWICi81 statements are prepared is consistent wth the finaTJ¢ial staterocnts" aDd the R¢p)rt of the Truste¢s bas been preparcd in accordwe with applicable legal rwir¢ments. Page 6 REPORT OF THE IYDEPF.YDF.P*Y AUDfTORS TO THE MEMBERS OF ROOTS AhD SHOOT Mattérs whi¢h we are required to report by ext¢ptlOD In the Light of the knowledge and utLderstsnd1￿g olthe chatitable company and its envirotth)ent obtained in the course of tbe audit, we hav¢ not ideDtificd material misstatelllellts in the liqK)rt of the Trustces. Wc have nothing to rq￿ in respect of the following D)atters where the Compat)ics Act 2W6 requires ￿ io report to you if. in OUT opinion.. adequate acctsuniing records have noi ￿￿en kept or Telut￿$ adequat¢ for our audti have ￿t been received from branche5 lloi visited by us. or the financial statements are noi in agreem￿1 with the aci*unttng records and returns. or certain disclosures of trus￿e8, reTnuncration sFtcifi¢d by law aTe ￿01 made. or we have not receiveA all the inforni81ion and ¢Aplanations we require foT our a￿lIt. or the trustee5 were not entiiled lo take ad¥￿ts8e of the small COTtwies exeTryitiOrt from the reqU1￿ment lo prepare a Strategi¢ Report OT in prq)aring the Report of the Tnwces. R¢spollsibilitie5 of trustee5 explaiued rnorL fully in the StatcllKnt of Trustecs. Res[rt)j￿1YIIIties, the tr￿51¢&￿ (who are also the directors of the charitable company for the pllrp05cs of eoD]pally law) are reynsible for th¢ prepardtion of the financial statetts¢nrs and for being satisfied that they glve a trne and fair view. and (or such intemai ctsntrol as the InEStees detCllDine is ttecessary tts eoable thc preparatiou of fioallcial stsiements that are free fronj ￿aterIal ffli5Sta*menE vAJethcr due to fraud or Error. Ill PTepartng th¢ financial stsiements, the tnjstses are wtisible for wssifj8 the clwitsble compauys ability to Continue as a going ¢on¢ern, disclosin& as applicable, matter5 related u) going ¢oneern and using the going ¢ontern basis of accoulltiBg UDless tbe In￿leeS either iuiend to liquid*¢ the charitable conjpany oi io tease operatiOll5, or have o realisli¢ alternative bul to do so. Page 7 REPORT OF THE INDEPENIDEIYV AUDfTORS TO THE MEMBERS OF ROOTS AliD SHOOTS Our responsibilities for the audit of tbe finaDcial statements Our objecttves are to obtain re&£on&ble &8suran¢e alK*Ut Ivhether the fiDancÉal statements &s a whole are free from aterial misstatemenL whether due ￿ fraud or ern)r. and to issue a Rwrt of the Indepttsd¢ni Auditor5 that include5 our Opinio￿ Reasonable assurance is a bigb level of assurnice. but is not a guardDtec that an audit conducted in accordance ISAS (UK) always detect a material n)isststrment whell it exists. Misstatements can arisc fro fraud or crn)r and are considered n￿¢[181 if. individualty or in thc aggrcgate. they c4)uld reasonably be expected to inlluen¢e the ¢collomic decfftsions of users tsken on the basis of(hese fjnan¢ial The extent to which our PTocedurcs arc capable of d¢wi"ng ir￿ulaTItitr. in¢ludTng fraud is detailed below: Our approach to identifying and asscssjng the ri5k5 of material mi￿laternent in resiKd ofirregularitiffj including fratml and Don-CQTnpliance with laws and regulations was tts ensu￿ th¢ ¢ngageTn¢nl team collectively had the appropriate compctence, ¢apabiliti&% and skills to identify OT recogni5e non-compliance wilh applicablc laws and rtgulations. We obtained an UDdcr5taDding of thc I￿al and regulatory framewo￿$ th&t are applicable to the etjtity by WLY of discussiojjs vlith the ttuste¢s and from our COmD]crciat knoTh"ledge and experience ID the charitable sector. We focused on spccific laws and reollIations which we consideThJ may have a direct matetial eff￿t on the fi￿ancIal statements or the operations of the charity. including the Companies Act 21￿, Charitie8 Aci 2011 and dats protectiOT4 employment attd health and safety legislation. We assessd the extellt of coDJpliance with the laws and Wtions id¢lltified above throllgh D￿killg enquiries of nLqoag¢ment and iospertiDg Itgal cotT&gpolldeDce and ideniified ]aws alld regulations were COllDtDunicated wt(hiu (he audit team regularly t￿e tez]rL re]Daiti¢d 21rrt to iustances of t￿O-ro￿liancE throughout th¢ audit. We asSe￿$¢d th¢ SU5￿Ptib1{ity of the clJariWs fitLancia] stslements lo matuial mi5Statetnenl ￿clud￿8 obts￿￿g art under5taDding of how fraud might occur. by ￿￿kIng enquiries of managemeni as to where they consider&J tbere was sus¢eptibility io fraud. their knowledge of actual. suspected alld alleged frau4" alld consi(ktitig the interna] controls in place to mitigate risks of frdud and nowmpliance wiÈh laws and regulations. To address the risk of fraud througb managemetti bias and override of contyots we ￿fOrn)ed ana1￿ical procedures to identify arly unusual OF unexp￿e0 relationships. tesiL¥l journal entries to identify unusual tra￿s￿li0￿$ assessed whetber judgements and assunjpiions made in deternjl￿g the actom)ting estimatrs wcre indicative of w>tential bias,. and investigated tbe rdtionale behind significa￿1 or un￿81￿al traDsactioDs. Its rcsponst to tht risk of irrtgularities and non44)mpliaDcc wtth jaws and ttgu]ation4 we desigued PTwedures wkn.ch includel but were not limited to.. - agre£ing fjnaneial sthtement disclosures to undulying suP￿ri1ng d￿ll￿￿ntatiOn" - enquiring of ￿anager￿￿t a5 to actual and w>tential litigation and claim5" and - rcvi¢wng Co￿¢5￿)￿dcnGc rclcfvanl ￿gUlat￿[S. and th¢ companys extem&l a(fvi50r5. TheTe are inherent lymitations TN audit pr￿ed￿rts d¢smW above. The mote removcd that laws and Trgulations are from financial transaction5, the less likely it is we would bccomc awaTr of non-¢omplian¢e. Auditing standard5 also i1￿1t thc audit pr(Kedures required to identify non-collJpliaDce with laws 2nd regulatiolls lo enquiry of the attd bust¢es and otheT management and the InSP￿]￿tt of JEgll]atory and legal correspondence, if any. Materia] mtsststeme]ts that arise due trp fraud Catt be harder to detcct tlwi those that arise from mr as tbey may ittvolve deliberat¢ con¢¢aiD￿t or collusAofL A further dexription of ¢)ur responsibilities for the audit of the fiDaDcial 5tstements is located on the Fillancial liepDrtitig Council's webs'jte at www.frc.or8.uklauditorsrtswibilities. Thts des￿IptiOn forn￿ part of ollr RcFK>rt of the Independent Auditor5. Page 8 RF.PORT OF THE INDF.PF.YDF.Yr AU￿￿OR￿ TO THE MEMBERS OF R(M)'I'S AliD SIIOOTS Uge of our report This rcwyt is made 501ely to the ¢haTirabl¢ ¢omp)nYs members, Is a t￿y, in *cordan£e with Ch4)ter 3 of Part 16 or tbe CompaDies Act 2(K)6. Our audit work ha5 I￿1 undertaken so that we migbt state to the charitable company'5 mernber5 those matters we ate required tsi styt¢ ￿ them in an aud1￿[5. rep)n aDd for no other purpose. To the fullesl extent pemJitt¢d by law, we do not accept or assume respoDsibiiiiy to anyonc other than thc charitable cotDpany aod thc ch8ritsble CoMpan￿S as aiKwJy, f(¢ our 8wJi¢ worL foT this r¢p)rL or for the opinions wc have for[￿1. SaT8 Brown {S¢nior Stswtory Auditor) for and on behalf of Kings CAP Ltd Statutory Authior 4 Grovelands Boundary Way Hemel Hemp51c*l Hertfor&hire Dai¢.. 27 February 2024 RO(YfS AND SHOOTS STATE.MENT OF" ￿l￿.4￿CIAL.￿CrIViTlEs for the Year Ended.11 Au 1151 202.1 31J.23 Totsl funds 31.8.22 Total ft]nds UrrestriC￿l Restric￿[ funds No INCOME EYDOWMENfs FROM DonatioTLS a￿d legacies 79 IJ165.821 1.065.900 l.(M)7.716 Cb4rit4ble activilies Charitable a¢iivities 17611 2,218 Other trading activiti&8 Inve5trnent income 1111,98A 183.012 2,266 284.996 2.826 241.853 134 Total 102.623 1253J59 IJ56A82 1,251,921 EXPENDITURE ON Ch#rit#bl¢ 4¢tiTrities CIMritable activitie5 14.033 1.193.723 1207,7S6 1,092,309 Other 32,7611 32,760 32,760 I'otai A4.033 1.226,48J 1.240J16 ,125,069 NET INCOI 8859 27J76 115,966 126,852 RECOPICILIATION OF TrUNDS Totsl futlds brought fonvard 291 J12 I,lJ38492 lJ29.8114 1,202,952 TOTAL FUNDS CARRTF.D FORWARD 379.W2 1.065.868 ,445,770 1.329.8(H The t)oTrs forni part of thesc financial statements Page 10 ## **ROOTS AND SHOOTS** ## **BALANCE SHEET 31 Au[g] ust 2023** ||**BALANCE SHEET**
**31 Au Au**|**BALANCE SHEET**
**31 Au Au[g]ust 2023 2023**|||| |---|---|---|---|---|---| |||||**31.8.23**|31.8.22| |||Unrestricted|Restricted|**Total**|Total| |||funds|funds|**funds**|funds| ||Notes|£|£|£|£| |**FIXED ASSETS**|||||| |Tangible assets|13||**812,072**|**812,072**|855,286| |**CURRENT ASSETS**|||||| |Debtors|14||**69,385**|**69,385**|33,770| |Cash at bank and in hand||**379,902**|**217,424**|**597,326**|461,453| |||**379,902**|**286,809**|**666,711**|495,223| |**CREDITORS**|||||| |Amounts falling due within one year|15||**(33,013)**|**(33,013)**|(20,705)| |**NET CURRENT ASSETS**||**379,902**|**253,796**|**633,698**|474,518| |**TOTAL ASSETS LESS CURRENT**|||||| |**LIABILITIES**||**379,902**|**1,065,868**|**1,445,770**|1,329,804| |**NET ASSETS**||**379,902**|**1,065,868**|**1,445,770**|1,329,804| |**FUNDS**|16||||| |Unrestricted funds
Restricted funds||||**379,902**
**1,065,868**|291,312
1,038,492| |**TOTAL FUNDS**||||**1,445,770**|1,329,804| These financial statements have been prepared in accordance with the provisions applicable to charitable compames subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on .22 February 2024............................ and were signed on its behalf by: VA Stapleton - Trustee The notes fonn part of these financial statements Page 11 RO(Yrs AND SH0075 CASH FLOIV STATEMEI%T for tht Year Eoded 31 ,lu St 21123 31.823 31.8.22 Not&5 Cash flows from oper*tiDg activitie5 C&%h generated from opetatioDs 145J63 194,194 Net cash providd by operating xtivitics 145J63 194.194 Cash flows Irom inyestittg #ftivtties Purchase of tangible f￿ed assets JnteTeSt receTved (12JJ6) 1826 {41,505} 134 Net cash used itLVtstin8 activiti&s {9390) {41.371) Cbange in c*sh and cash equisralellts in the r¢portiDg pcriod Cash Ènd ¢x$lt ¢quivileDts at the beginning of the reporting period 135J73 152,823 461,453 308,630 C&sh alld easb e4uiv#]eDts at the emd or the reporting period 597J26 461.453 The no￿$ fonn part of these financial statemertts Page 12 RO(YIS Ahl) SHOOTS r40TES TO THF. CASll FLOM. SI'A"lfr.￿[ENT for the lear EDde4131 ust 2023 RECONCILtATION OF NET LNCO￿lE TO NET CASH FLOW FROM OPEIL4TING ACTtVlTtES 31.8.23 Yet intome for the reporting period (*$ per the Sl*¢ement of fmanti81 Activltles) Adjustments for: Depiecialion cha Interest received Oll¢rcase)Idecr¢ase ID debtors In¢Ttasel(derrtascl in c￿ditorS 115,966 126,852 55,531 {1826) {35.616) 12J08 48,321 (134) 31,445 (12.290) Net ¢ash provlded by operations 145J63 194.194 ANALYSIS OF CHAryGES TN FUNDS At 1.9.22 Cash flow At31.823 Net cas Cash at bank and in hand 461.453 13S.873 S97J26 461.453 I35.￿3 597.326 Tot¥Jl 461,453 IJS,873 597J26 The T￿1¢5 forni part of these finath¢ial statements Page 13 ROOTS AfiD SHO(YfS P40TES TO THE FINANCIAI. . TATF.T*lF.N for the Ycar Ended 31 ,lu ust 2023 ACCOiINThG POLICIES Basis of preparing the fin•mclal statelnents The linancial statements of Ihc charitable Lompany, pjhich is a publi¢ benefit entity under FRS 102. have been preparcd irt ac¢oFdanre with the Charities SORP IFRS 102}'Aceounting and Reporting by ChaTities." Statment of RecommcDdcd PraL%ii¢ applicabl¢ to chan.ties prepariug their accoullts in accordance with the Trijhqttcial Kcporting Starldard applicable in the UK attd Republ[¢ of kn13lld {FRS 1021 (¢ffectiv¢ l Jw]uary 20191,. Financial Reporting Stsndard 102 "rhe ￿l￿3￿CEat Rep)rtÈDg Standard aFvlicable in thc UK and Rcpubhc of trelsnd. and the Companie5 Act 21KI6. Th¢ fitJan¢iai stste¥n¢xLts havc been prepared ullder the historical cost convention. The financial sth*ments have been pre￿￿ on a going COr￿M basis W￿"¢b assumes that tbe charity will continue for the next 12 mollrFL%. The ttust¢og ¢olltinuc to adopt the going concern basis of accountiDg on the basis of continued fi￿dIng from local authoriues aDd JiversLfj¢￿Ioll itikn ancillary activities tts suppott the long strdte8y olthe eharity. Tbe tn￿ee$ regularly review the financial [￿Sition alld pcrf0Mts￿tC of the charity to ellsure there is iclcvalli contill8encies tn place should their fimdtng be itnpaeted. Trre are Tho material U[￿ertaIntitS aknut the cban"t￿S ability to t¢)niillue for the f¢M¢￿ble fvtute. In¢ome All income is r￿gniSed iJ] the Stst¢JD¢nt of Financial Activitics once the charity has entitlement to the fwid5, it 15 probable that the inconK will k rcceivtsl and the amowx c2tt ix nwured rliably. VOl￿￿Y im¢ome. including d￿T￿lOn5. gifb and legacie5 and grants that proTride COTf fuT5ding or are of a general nature. are Tecognised whiye there is entitl¢m¢n4 ¢•tiinty of r¢¢etpt and the atrnunt can be m￿￿￿Ted with sufficient Teliabitity. Lnctsme derived fro￿ Hau hi￿ alld other evellts is recogDi5ed a5 earned on the ba515 of when the S¢Tvi¢e is provide Incon￿ from dwitsble a¢trvities include5 TEcognised a5 eaTlltyJ whtre entitltment to 8rant fijttding is subject to sjxcific perforttJattLC LX)nditi0tis. Grdttt inu)mc inLludcd in eategory provides fundiD8 to 5UPPOrt programtne actiYitie5 and is recognhs&J where there is enuilellJenL certaiury of ieccipt alld th¢ a￿tsUnt can b¢ M￿u￿a with s￿￿1¢i¢￿t ￿lIability. VE5ttD6llt iucome i5 oll a rffeithle b&Fi&. Ewndlture Liabilities are wogntsed as expenditure 88 soon as there is a Iwl or constructive obligation ¢ommittitJg ihe charity to that expenditure. Tt is probablc that a transfer of economic i￿nefits will be Teqthred in settlemcnt and the amount of the oblygation Can ￿ measured Teliably. F.xwJdx"ture is ac(x)unted for an accruals basi5 and h&5 been cl&ssified under headtngs that aggregate all cosi rclatrd to the category. Where costs ¢annoi be dirccily attributed to partyculaT headings they have be•J allo¢a*d ￿ activities on a basis consistent with the use of resources. Tangible fixed *55ets D¢prwialJon 15 proyided at thE following a1￿U81 ttt ork to write off eath asset over its ¢5ti]nated usefvl brtehold propety Plani aTKI machinery FiAtuies and fittings Motor vehicles Computer cquipment Straighl liuc fron] d3* of acquisitio 25Q/ty reducing balaDce 25 /0 oll reducing balance 25Tr1• on reductng balatKe - 25/0 on r¢du¢ing balan¢e Page 14 continued... ROOTS AND SHO(YIS NOTES TO TIIE ￿￿￿￿)CIAL STATF.MTr.NTS- for the Year Elld¢d 31 Au U5t 202.1 ntiDlle ACCOUNfING POLICtES- continued T#ttgibl¢ fixed assets Whtre the recovmble amouM of a tsngTble &*8et is found to be below its net E￿k value the asset is ￿ttE dowrJ to its Tccoverdble amount and thc loss in impatr￿￿￿t is chargeA w the relevani expendEDJre category of the statement of fiDan¢ial actiNiti¢s. Wh¢re all asset is not pritnarily used to gcnerate incorn¢ its injpairment 15 as5¢5sed by r¢fereDce to its s¢rYice potenti81 on its initial xqutsitiOAL In the year. the ¢harity currcntly ha5 llo tangible fixed assets to which illLpairm¢rLi [￿VISio￿$ apply. Taxation The charity is exell￿1 from coIt￿tIon tsx on its chatitable activitie Fund *eCoU￿11￿g UDTestricted fw)ds be used iti accordan￿ with th¢ tharithle objectives ai the discrctioll of the trustees. Restri¢ied fimds can only be wed for Particul￿ TC5tricted p￿SeS th¢ objects of the chatity. RestTiCliOnS arise when specified by the (kn￿r or when fiD¥ls arc rdised foT particular restricted p4wy)se8. Further explanation of the nature and pwtx)se of each is )￿l￿ded in the notes to the financial statCTnents. Pe*Jiots Costs and other post-ret1rc￿ettt beuefits Th¢ charitable Gompany operates a defined colltribution p¢Dsion schell*. Contributions payable to the charitable company's peDsion ￿herne ate cbaoed ￿ the Ststement of Financi21 Actsviti&q in the period which they relate. The company elected to apply the piovisi0tt8 of Seciion I l Basic FIwci￿ Instruments, ard Section l2 'Other Financial IDStruments Issues, of FRS 102 to all of its r]Dan¢ial Instrurna￿. Fin4￿ClaI iDslnllllents ate recogDised ID the con4Mny's balance thect whell the con]pany becomes p8ry to the contractual provisions of the iDslrnm¢tlL Finaneial a5sgts and liabilities are offs¢L with the net a1￿Ul]ts presented in the financial Strten￿ts, when there is a l¢gally enforceablc nght to sct off the recognised amounts and there is at) intcniion to settle OD a n¢t b&8is or to ￿1]5¢ the and settlc th¢ liability simultsncou81y. Basie fiDJiDCi41 Assets Basic ImaDcial &ssets. wbicb to¢Mde debtors and ¢aslJ attd bank balaDces, are initially tt*Lsured at trdnsaction price inchjding transa¢uon costs alld are sllbsequently &qTri￿ ai amortised cost using the effective interest method u]Jless the a￿8¢￿ent ¢onstitULes a fitWiCiU8 trnnsacllo￿ whete the transaction is measllrcd at the present vallle of the fuNre receipts discoull1￿ at 3 market rdte of iDlttesL FitWlCi81 assets classified as receivable within one year are not amttssed. Classlfication of fill#n¢l*l Ilabilities Fi￿￿la1 liabilities and eqvity [L%tru￿Cnts are classified according io thc suknance of the ¢ontra¢tual atTangtmet)ts entcred into. Att equity in5trurnent 1$ any corttra￿ that evidences a residua] inlerest in the assets of the company aft¢r deducting all of Tts liabtliiies. Basie liabilttsey Basic fmancial liabilities, lnCMdi￿g creditor5. a￿ cI￿lfied &8 debL are Jnitially r¢cogttised at fftDsaction price ullless th¢ aTfdngcment collstitut&% a fiJJancing IraLwtiot4 wh¢rt thc debt instrument is Measur￿ at ti pffsent value of the futwe payrnellts discouDt¢d at a nJat*ct rate of interest. FillallGial liabilities ¢I￿lfIed &8 payable within one year ate ￿)1 amortts Debt iItsinioJents are sub5equ¢utty Gryrned at an￿rtised cosL using the ¢ffeciive ititerest rate mctbod. Page 15 contiau¢ the ¢arryin" alTr￿￿ttÈ of 2ssets and liabfftlitie5 are as follow5. DEpre¢iatton rnte of Frrtbold Ptop The tsILStees adopt a 50 year straigtlt Itne depreciatiOTJ policy on thc building5 in wbich they occupy. Due to the natur¢ of th¢ buildings use alld location th¢ deprcciation rat adopted rcllects the gw¢raL wcat aud tear of th¢ buildiog over time. DONATIONS AND LEGACIES 31.8.23 31.8.22 DonatioT)S Gronts 43.412 1,022.488 16,610 991,106 1,065900 1,1)07,716 Page 16 ¢ontiT)L*(L.. ROOTS A￿7> SHOOTS NOTES TO TIIL Tr'IYAYCIAL STATLf*lENT lor the Y¢4r Ended 31 Au 115t 2023 nliDued Dof4ATIONS AND LEGACtES- contlnDed Granis ttee1Ve￿ incluthd in the above. are as follows". 31A.23 31.8.22 Education and 8kills F￿ndIThg Agency High Need5 1.'unding- Lambcth SF High Need5 Funding- London Borough Merton High Nccds Funding- S￿thwark Council High Needs Funding- Wandswonb Council High Needs Fw)ding- WcstiDi]Jsier Council High Needs Fundi*g- Lcwisham Cowi¢il High Need5 Funding- Brolldey High Nct(Ls Funding- Royal Borough Greenwich High Needs FuDd2ng- Tower Han)lets 49&504 290,1114 955 111,797 5&630 14,525 21,1133 423.581 286.719 12.721 151,632 79,448 12,905 9,848 10,258 3.994 18425 1,024488 991.106 OTHER TRADING ACTNITIES 31.&23 31.8.22 Hall hire School liDL% & study progra￿￿¢ 7&381 206,615 60,192 181,661 284996 241,853 INVESTMENT IfiCOME 31323 31.8.22 Dcposlt ac¢outtr it)terest 1826 134 INCOME FROM CHARrrABLE ACTIVITIES 31.&23 31.8.22 Sales Chatitsble activities 176 2.218 Page 17 ontinu¢d... ROOTS Ai%D SHOOTS NOTFS TO TItE FI.N￿YC￿￿L STAT£fvIEYTS- colltittued for Ilte Year Ended 31 .lu U5t 202.1 CHARtTABLE ACTIVITIES COSTS Supw>rt costs (s( note 8) )sts Totals Chaitsble Y&tivitiE5 48J79 1.159J77 1.207,756 SUPPORT cosrs Goveman¢e Tota]s ChaTitablt a¢tivitie5 1,13LX41 27236 .159J77 Support costs, Incl￿ in thc abovt, are &s follows.. 31.&23 Charjtable activities 31.8.22 TotaI activities Wages Social security Pen.%iolls PreTllise5 costs Insurance Light and heat 'I'elephone and intenjet Priijting. FM)stag¢ & 5trtion¢ry Sundries Bank Ih8rg¢$ Starrtraining Stafftrnvel Computcr costs Motor cxpcn5¢5 Education & Certs CRB checks Trustee exr£nses Cleaning Student cxpetts¢S Membership & ￿g[stratiO￿ fees Support 5tsff Idegal and Professi￿81 Data ￿anagement Security and bea]th & safety Donation5 paid Marketin8 Costs HR DepreciattOD of tangible fLx¢d assets Audiiors, rernuneratioD Accountsncy ftts 578,418 44.709 12.156 85JOI 14.201 27.298 3.918 13.725 359,567 29,291 ,J22 95J71 16,771 9,644 3.759 9.513 30 678 4,446 8,035 6,776 418 21566 942 330 111,175 6,036 185 393,482 4,213 12.000 2,104 io 419 705 8383 16JlJ 809 20,926 1,032 2,757 4517 SJ46 198 251.022 3,637 4.000 3.049 5379 1,152 22.771 3.600 23,636 15.561 3.600 17,493 J,159J77 1,040,118 Page 18 ROOTS.4ND SHOOTS P40TF.S TO THF. FIYAryCIAI. STATEI¥IEY"rs- ¢ for the Year Elld¢d 31 Au ust 2023 NET INCOi¥IEI(EXPENDITURE) Net iDCOULeJ(¢xpenditure) is statrd after chargitiW(crediting).' 31.&23 31.8.22 Avditors, remuneration Dcpreciation - ommed assets 55530 48.321 JII. TRUSTEES, REMUNERATION AND BENEFITS There were D(} rnistees. or other benefjts for the year ended 31 August 2023 nor for tbe ycar end 31 Augusi 2022. Tru5tees' ewbenses There were tntstee's expenses of £2,757 paidduringthe year ¢nded 31 Aug￿tt 2023 (2022: £3301. ii. STAFF COSTS 31.8.23 31.8.22 Wages and sa]arics Social security rosts Other pension costs 578.418 44.709 12.156 359J67 29291 8.122 635.283 396,980 The average Tnonthlynumber of employees during the ye4T was as follows: 31.8.23 31.8.22 Management Athninistration Project WOTkeTS 21 27 15 No ellhployees r￿e1Ved emolullknts in eK¢ess of £M>,Im. 12. COMPAIL4TtVES FOR THE STATEMF.NT OF FtP*AI%CIAL ACTIVITIKS UnTY5tri¢t¢d foDds Rcstricted funds funds Ir4COME AND ENDOWMENV4 FROM Donations and legacies 1.007.716 I,(KI7,716 Ch*ritable a¢tivities Chatitsble activittcs 2218 2218 Other Irathng activities InvestTnenl income 89,184 30 152,669 241,853 134 Totsi 89214 I,I62.707 1,251,921 EXPENDITURE ON Page 19 ontinued... ROOTS Af4D SHOOTS I¥OTES TO THE Tr'LNLNCiAL STATE.MENTS- eiitttinued ror the Year Ended 31 Au U5t 2023 12. COMPARATITrTS FOR THE STATETrIENf OF FTh Af*CLIL ACTivrrIES. CODtlnued Unrestricted Restricted fullds fi￿d$ To￿1 funds Chdrit#ble attivities Charitable activities 3243 1,089,066 1,092J09 oth 32.760 32,760 Tot81 3.243 1.121.826 1,125.069 I¥ET INCOME 85.971 40.881 126,852 RECONCILIATION OTr FU¥DS Ttslal funds brought fotivard 205J41 997.61 I 1,202,952 TOTAL FUNDS CARRIED FORWARD 291.312 1.038,492 1.329,804 13. TANGIBLE FRXED ASSETS Fixtures Freebold Plant alld fittings COST At I Scpt¢Tnber 2022 AdditiOTIS 1,747996 2,495 230,741 2,559 At 31 August 2023 1.747W6 2.495 233JOO DEPRECL4TION At I ScpteTnbcr 2022 Charge for ytraT 971,479 32,760 416 519 167,963 16J34 At 31 Allg￿￿ 2023 1,004239 935 184297 LYE1' BOOK VALUE At il August 2023 743.757 1560 49.003 At 31 Augiist 2022 776.517 2.079 62.778 Pagt 20 contiT)ueiL.. ROOTS.4ND SAOOTS P40TkS TO THE FINI.￿NCIAL STATF.ftrlF.NTS- cDlltiDued fo the Year Ended 31 Au st 21123 13. TANCIBLE FIXED ASSETS- tontlnued Motor vehick Conjpulcr equipment Totals COST At I September 2022 Additions 26,IKIII 81,228 9,757 2.088.460 12.716 At 31 All8￿$t 2023 26,000 911.985 1100,776 DEPRECIATION At I Septe￿beF 2022 CILarge for year 25895 26 67.421 5.891 1,233,174 55.530 At 31 August 2023 25,921 73.312 1288.704 NET BOOK VALUE Al 31 August 2023 79 17.673 812,071 At 31 Aogust 2022 105 13.807 855,286 Included in cost or valuation of land and buildings is freebold12od of £1 lo,(￿(2022 - £110.000) whi¢b is not depreciated. The freehold propety is subject to 8 legal cha￿¢. No distM)sition of the property is to be regi￿¢￿￿ without written ¢onseut of the Natio￿1 Lottery Charities Boar 14. DEBTORS: AMOUNTS FALLIliG DUE WITHtT4 ONE VEAR 31.8.23 31.8.22 Trade debtors Other debtOT5 PrePay￿ents 5&770 S133 S482 27.440 6.330 69a85 33.770 Is. CREDITORS: AMOUYTS Tr ALLIliG DUE WITIIIN OYE YEAR 31.8.23 31.8.22 Ttade ¢reditOT5 Other creditors AC£￿alS I9￿84 2,623 111.806 13.510 1.555 5.640 33.013 20.705 P￿21 continued... RO(Yrs AP4D SHOOIS NOTF.S T THb- TrIN.4NCIAI, s'fATEMF.NTS- for the lear Ended 31 2112.1 tin 16. MOVEMENf IN Fuf4DS Net movement in At 31.8.23 Ai 1.9.22 UDrtstrl¢ted fvnds General PlaDned mailltenance and faciliii&s Tnanagemeni cos 271J12 88,590 359,902 211,OIMI 20,000 291J12 88,$9 379.902 Restrlcted funds Education Hall and freehold property fund TraI￿l￿g activities GardeDing clagsrnom 161,475 776517 100,000 500 39,IMI4 {32,760) 200,479 743,757 100.000 21,132 1,038.492 27J76 1.065.868 TOTAL FUNDS la29￿04 115.966 1,445,770 Net Tnovemetlt in included in the aknve follows." Incoming Tesour Re80urces Movement expended in r￿d8 UDfe5trictcd funds Generdl ￿lld 1112,623 (14.033) 88590 Restrlct¢d EduGati Ilall alld freehold prop¢rty fund CJardeDing eI￿rooM 1232.727 (1,193,723) {32,760) 39,004 {J2,760> 21,132 21.132 1253,859 (1.226.483) 27,376 TOTAL FUNDS lJ56.482 (1340J161 115,966 Page 22 contillued... ROOTS AND SHOOTS NOTES TO TIIE FIYANCtAL STATEftrlE.YTS- for the I'￿ Ended 31 Auuu5t 2023 16. MOVEMENf IN FUhTbS- eolltlnufd Comparatives for movement in fvDd$ vement itt fimds At 31.8.22 At 1.921 Ullrestricted fullds General fund Planned Jjuintenance aDd faeilities DLqDa8emellt costs 185.341 85,971 271.312 20.(MI) 20,0(M) 205,341 85.971 291.312 Restricted fynds Education Hall and frc¢hold properry fund Training a¢tiviii Gardening c1&$5room 88.334 809.277 I￿,1mM) 73.141 (32,760) 161,475 776,517 i(M).01)o 500 5(M) 997.611 40.881 1,038.492 TOTAL FUNDS ,202.952 126,852 I,329.804 G)mparative net movement in funds. in¢knded in alM)ve arc as ftsllows: 0￿￿ng R¢sources Mov¢meDt resourtts cxpended in fuDds Unrestricted fonds G¢n¢Tal fund 89.214 (3243) 85,971 Restrieted funds Education Hall and freehold property fund 1,162207 (1,089.066} (32,760) 73,141 (32,760) soo 51X) 1,162.707 (1.121.826) 40,881 TOTAL FUNDS 1251,921 (1.125.069) 126.852 Page 23 ontinueiL.. ROOTS Afv"D SHOOTS NOTES TO TIIE FLN.¥YCIAL STATE]¥IENTS- c•ntlllued for the Year Ended.11 Au 5t 202.1 16. mOVE1￿ENr FUNDs.￿ntinu A ¢urrenl year 12 months and prior year 12 months cotnbincd w￿1110￿ is as follows.. Net movemcnt In fvnds At 31.8.23 At 1.9.21 Unrestrided fvnds General ￿nd Planned tnaitLtenat￿e and faciLitic5 managemeni cos 185,341 174.561 359,902 20,IKM) 20,000 205341 174,561 379.902 Restrlcted funds Educatio Hall and frechom propety fuDd Training activities GaTdertJrtg ¢las$room 88,334 809277 I￿,{)(￿1 112.145 (65,520) 2(K),479 743,757 i(N).000 21,632 21,632 997.611 68.257 1,065,868 TOTAL FUNDS 1.202.952 242,818 1,445.770 A cunMt year 12 months and prior year 12 KtK)lltlL8 combitityj net nwvement in fi￿(￿, included in tbe abov¢ are as follows: tncomin8 Resources expended Movement in funds Unrestr(cted fands GelleraL fund 191.837 (17,276) 174.561 Rtttricted funds Fxtucatiou Hall al￿ freebold property fuad Gardenin8 classroom 2,394,934 (1282.789) (65,520) 112,145 165.520) 21,632 21.632 1416.566 (2J48,309) 68,257 TOTAL Furffjs 1608,403 (2J65.585) 242,818 The trustees have set aside a sum of £1￿.[￿m) to cover and safeguard training a¢tsvttses in case of unforeseen delays or problems govenjmeni futsding. This is b&sed on an e5tillJated 3 tnonth's eosL In additioj) the trnstees rtto8llise the costs with maintsiDiDg the buildings. fa¢i17ties and site and to ensure compliance with building and health and safety regulati￿ and haNe allocated a SL]]n of £20.0(K) to cover such costs. This is b&%cd on the curren¢ expenditure routtn¢ improvcty￿nts. planned maintenallce and the rcplacement ofcssential plant aT￿ equTpmertt. The Hall Fre¢hold Protw Fund rL¥ruents the ￿tt book value of the prijm held by the charity. Page 24 ¢ontinucd... ROOIS.4hTJ SHO(YfS NOTES TO TIIE FINIANCIAI. STATEf*lEY"rs- colltkn for the Y￿r Ended 3 ust 21123 17. RELATED PARTY DISCLOSURES Th￿¢ w¢rc no related party transactiolls foT the year ended 31 August 2023. 18. FRC ETHtCAL STAP*l)ARD- PROVISIONS AVAILABLE FOR SMALL ENrtTIES In cornmon with m￿Y other busillesses of our sizc and nature we us¢ our auditor5 to a5SiSt with thc preparation of thc finall¢￿1 statellkents. Page 25 ROOTS Ahl) SHoors DETAILKD sr.4TEMENT OF FI￿A￿CL1L.4Cr1v[TI￿s for the Year Ellded.11 Au U5t 2023 31.823 31.8.22 tNCOMK ANL D ENDOWTrIErrrs DoNatioM5 and leg*cie5 Donatious Grallts 43,412 1,021488 16,610 991.106 1.065.9(rtb 1.007.716 Other trading a£ttirytie8 Ila]I hire School liJ]ks & SbJdyprograTnme 78J81 2116,615 60,192 181.661 284,996 241.853 IDvestmeDt income Dep)$ii aecouJi interest 2,816 134 Charltable actlvlde5 Salts 2.760 2,218 Total iDcoming resources 1.356.482 1251.921 EXPEL¥DrruRE Cbaritabl¢ attiiryti¢s Ilorticlllturdl cxwiditur¢ Shop p￿te62$e$ Equipjnent purch&ses Hail hire catering costs 21211 23,025 82 7,556 21.528 10.621 15,547 48J79 52,191 Other Fr¢¢hold prop¢rty 32.760 32.760 Support Costs Other Wages Social security Pcnsiolls Prerni5es costs IDsurdllCC Light and he Tclephone and internct Printi￿g, postage & ststiotjery Sun(tries Bank charges Carried forward 578.418 44.709 12,150 85.301 14.201 27.298 3,918 13,725 359.567 29,291 8.122 95.371 16.771 3.759 9,513 30 678 532,746 419 781),145 This page ths JM)i forn) part of the statutory financial S￿eMents Page 26 ROOTS AfiD SHOOIS DETAILED STA"IEMEYI" OTr. Tr'II%ATr4CIAL AcfiviTIES for the Year Ellded 31 Au U5t 2023 31.8.23 31.8.22 Other Brought folward stsff ttaining stsff travel Compllter costs Motor expenses Educatioll & Certs CRB cbecks Trustee expeDses Cleaning Student expenses Menthersbtp & regi5trdtion fees Support staff Legal and professional Data management Security and health & satety Donataons paid Marketing Costs HR DepreciatioD of tangible fLxed assets 780,145 705 4283 16J13 809 20.926 1.032 2.757 4317 5546 532,746 4,446 S,035 6,776 418 21,566 942 330 10.175 6.036 185 393.482 4213 12,000 2,104 Eo 251,022 3,637 4,000 3.049 5.279 1.152 22,771 15.561 1,132,141 1,019,025 Governance costs ALiditors' remuneration Accountatw f¢¢s 3,600 17,493 23,636 27.236 21.093 Total tesources ¢xp¢nd¢d 1,240,516 ,125,069 Net 1￿come 115,966 126,852 This page d￿S not form part of the statutory final￿7￿1 stater￿ts Page 27