REI GISI'EI RL¢D COfvIPANY NUMBII R: 03400781 (rt iigland oiid Wale$)
Rr.GISI.ER￿ D CHARII'Y NUMBLI R: 1064070
RbPOIII OF 7'H￿ 'fRUSTLLS AND
AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2
24
F()R
ROOT.8 AND SHOOT
Kiiigs CAP Lld
SlatLilory Aiidilor
4 Grovclands
Boundary Way
Fl¢mcl14emp8lead
H¢rifordshire
FIP2 7TE

ROOT.S AND SIIO
cor4TlI NTS OF TFIE Tr'lINANCIAL s'fATEh￿l NTS
for the Year Ended 31 Au
ust 21)24
Page
Report of the Trusttes
Report of the Ind¢pendeot Auditors
6 to 9
Statemeiit vf Flii#nclal Actlvltlo$
10
Balanee Sheet
Ca$1) Floiy St&¢ement
12
Notes to the Cash Flow Statement
13
Notes to the Ii'inancial Statements
14 to 24
Detailed Statement of Flnanclal A¢tlvltJes
25 to 26

ROOI'S AND SHOOI'S
EP
f(br th , Ye#r &:nded 31 Au
TEE
st. 2024
Th¢ trustees who 4qr¢ also directors of th¢ ¢hdrity for thL piirposes of th¢ Comp<1nies Act 2006, prL'sLnt their report with
tlic fiiiancial sial¢nicnis of lh¢ cliai'ily foi- the year ended 31 Aiigusl 2024. The Ii'llslees liave ttdopl¢d Ilie pi'ovisions of
AceoLinling aiid ReporlirLg by Ch4lrilies.' Stalci￿e￿I of Reconunended Practice appliLablc to ¢Kiriti¢y preparing thcir
accoun18 in accordancc willi Ilie Trinancial Reporting Siandard applicubl¢ in Ihe UK and Republic of Ireland {FRS 1021
(¢ffLL'tive l Janiiary 2019).
OBJECTIVES AND ACTIVITIES
Objectives and Aljns
To advance educalion for Ihe public beiiefit by th¢ provision of training and education lo yoiing people with learning
difficiiliics dn(Vor Lmotional and bohaviouriil probl¢ms aiid to promotc for the benefit of the public and to advancc the
cdLicalion ot. th¢ piiblic 111 the con8ervalioll protection and improTremenl of th¢ ptLy8ical ond naliirthl environment.
The charity seLks lo uchieve its Lharilable airn& by providing:
Educlilion ￿nd trainAng in hortiLultt￿￿l and c()nservation for young, people with learninu diffi611liics, social and
elliotioftal probl¢ins, to lielp th¢Ln fmd and keep eimploynient
ironm¢ntJl ¢diicic tion foi- the whole coMmi￿1(Y and for the enrichment ot the biodiversity ot thc loial are
Publl£' benefit
Th¢ Tru5tkncs ¢onfirm th¢y hav¢ ¢ompli¢d with their duty in s¢¢tion 17 of thi CharitiLS A¢1 2011 lo have due regard lo
the Charity Commission's genei-al guidance on PiLblic b¢nefil. Roois aiid Shools provides vocational Irainiiig for young
pcople with l¢arning, bi'havioural and cmotional diffiGulii¢s which includes support lo improv¢ fuii¢tional skills and
persi)nal dcvclopiiient alonLiside pr&cliLal skills in Mrc£lS includin¥ FIorliculiiire and Reillil.
W¢ also pr()vide cnvironmenlal edu¢ati(Jn lo sLhouls the l()Lul Lorninunily dnd lis¢ th¢ asbels and rcsources of the
churily lo proinote a bUSt&inable enyiroiimenl and For the benefit oftlie publiL. The ch&rity is located in inner city ar¢8
whcro many local i'esidenls and s¢hool6hildrcn liv¢ on laruc s(Icial housin¥ eslales dnd do nol liave aLcess lo the ndlural
worl(l. We aim 10 redress ihis imbalanl'e by working iyiih schools an(1 the wider community and encourage 4iccess lo and
iilc of tli¢ Wildlife Gard¢n. neighbouring Iiind and the ch<1rity'y i'csources and exp¢rlise.

ROO'I'S AND SHO
TS
EP
fur thts Y gr F.nded 31 Au
st 2024
ACFIIEVFLMENT AND PERFORMANCE
Thei-c hav¢ bc¢rn 6.3 sliiilenis eni'olle(l in the 24-25 aciidemic year, and we are on track Il)is ycar for mol'e rcferral$ than
¢vcr b¢for¢, a retle¢tion ot the oiitsl&nding woi'k of our ¢duL'alion lea￿ ￿.￿0 both mct Mn(l ¢xci¢dcd oiir contnctulll
requiitmcnts For the D¢parlinent of Ediieaiion. F,ach Roots aiid Sl)ools sttidenl receives a bespoke progi'ain according 10
need and inler&8ls, with a range of holi8li¢ support and & d¢dicate(I maiiager who directly supporls Student.% and Iheir
famili¢y with ongoing Safeg￿7rd1￿g (Inil w¢lture issues. This yL'ar w¢, ure iyorking loW￿.d8 the Malri.x Siand¢ird d8 P<irt of
our (levelopinenl ol the Ciireers Programme, ¢nabling our sludenls to build their ivork-readiness Skills and lind
employment at the end of thLir Ir&ining.
Th¢ Study Programme FlortjLiil￿re studLnls work extinyiv¢ly onsite and tor orhei, community groiipg to positivLIy
inipacl the local area, this year winning sovcral awards from the Rl.IS and other gardcning organisaiioiis for their work.
Our School Links prograinm¢ has gi'own, lollowiiig siicccssful fiiiiding toi. a 3-year rolling progyramme ben¢filling pupils
of th¢ L<imb¢th SEN schools LEinsdown¢. Turney lliid Elmcourl. Tliig hclps to build our rclalionships ivith lo¢Jl SEN
secondary schools, and provid¢8 a funnel for fiilui'c Sliidy Pi'ogramme rccruitmeiil. Wc hav¢ also beoiin lo liiriher
collaborat¢ with oth¢r local SEN collegcs to eThhunce opporyuijilics for young LondoE)cr5 with SEN.
Our comprehensive building and maintenance programme this year iTh¢lud¢d renewal ot all ¢lectri¢al, heating (including
solur), so¢urily and lift systems. a8 well (is improving distibltd aL'Less to ull ¢xlcrniil doors and the accessibl¢ toilet,
i)]aking the buildings iip-lo-dal¢, suslllinable, ancl ellicient. We haye coinpleted OUT new HorticiiliLire Clabsroom, now
allLd "the Burn" incrcasiiig our cap￿LIY tor horliciillure students L)n both i)iir existing programmcs, and new BOST
Future Gard¢rAers programme, &8 well as lor CQLnmunity use. "I'he onsite shop, used tror Customer Service Iraii)ing, was
renoval¢d lo be more accLssible for students, and more ultraclive to yludenl's polenlial cuglomers.
Our website, launchcd mid-2023, has directly supported the promorion of <ill <1SP¢Ct5 of our work across cduc<ition,
veniie hir¢, voliinleering and COlJAniinilv ¢ngag¢menl, and brolight in new funding slroams via greater niinibers of
donating individuals, corpoTh)te groups ¢ind f(Trundations,
Posl-covid, we hdve fully returncd to running biannual Community opoTh ddy events. ￿-hICh promote cnvironmeiilal
cduLalion in the Lonltnunily willi horli¢ullural, wildlife-fo¢used and Lrealive a¢tivili¢s, ￿ ith aroilnd 400 people allellding
each eveiit. We invtte environmental oharilies to lake part in thes¢ events to further rfrromote &waren¢s¥ of environmental
isyues and iv&ys everyone can siipporl naliire locally.
Oiir ¢vrporat¢ voluiiteei'in¥ progr￿1)me ib focuscd i)n doing pNIGli¢al aclivitics ivhich h¢lp iinderpin Ihe hibh Slund47rd ot
our giardens. l.his year we hosted 34 volunltti'r groups, made lip of 394 ittdivi(Iu1¢ Is. Volunl¢erb gpel up-close with naLur¢,
as another form of environmenlal education wbich reachcs an audicncc ivlio arc olhernvis¢ nattii'¢-dcprived.
This year we collaborated with Buttei'fly ConsLrvalion on a successful art project with the (irounding Pr(ijci't, an NHS
horlicultural therapy programme for reftig¢e8 artd k].syluin seekers sllflei'ing Crom PTSD. As part ot Lambeth Coiincil's
BLC Road% project. we dov¢lopLd parl of the neighbouring L&mbcih Walk DoorstLy Green into a wildflow'cr mi'adow.
improving local biodivei'sily and engii ging over l 00 siudents, loeals and corpor<iie voluni¢¢i's who created Ihc Incadow.
INANCIAL REVIEW
Rcas¢rvLis polily
The Lhurity's treo reserves AS at 31 August 2U24 ivere £527,787 (31 August 2023,. £37().902). The Iruslecs set aside
8UI)i ot £ l 00,000 10 cover and 8ateguard the costs ol. ils core training aclivities in case ol untore8een deluys or problenis
with governtncnt and other funding. This is based on (ln estimalc(13 month's cost.
In addition th¢ trustees recognise the costs as801iHt¢d with ￿aintaInIng the biiAldings. facilities and site and to ¢nsLire
compliancc with building and health and saleiy rcgulaiions and baTre allocaled a slim of £20,000 lo cov¢Y such costs.
This is b¢ised on the ciirrenr e.xpenditure on roLiline impi-ovemenis, planned Inointenllnce and the replacement OF ¢%s¢niial
plant and equiptnent.
The Hall and Fr¢¢hold Properly Flind repi'esenls the nel book value ofthc pi'op¢riy held by tlie chai'iiy.

R001'8 A.ND S11001'S
REPORT OF THE TRUSTEES
ror the YeAr Ii.ndod 31 Ali
list 2024
I￿[NANcIAl. R WVILW
Colng concer
'I'he Iiiiancial sialeinenls have been prepared on a going concem basis which assutnes that the charity will continue lor
the next 12 Inonihs. The trustLLS Colltiniie lo adopt the going ¢on¢ern basis of aLcoiinting on Ibc basis of coi)tiniied
runiling Iroin local aiiihorilie5 and diversifi¢&tioL) iiiio ancillary aclivilies Èo tsupport the long term strategy of the charity.
ThL tivsli'es rcgiilai'ly Irviciv thi tLlldiicial position and performance of thL Lharity lo eijsiire thei'¥ is rL.levant
conlit)genci¢s in place shoiild their ftinding be impacted. Thci'c are no ninlerial uncerlainiies about the charity's &bilily lo
continue for thc foresLeable future.
FUTURE PLANS
As purt OE our cap<iCity-biiilding inilialive, this coming year we will begin r¢developin¢nt ofthe tinal quarter of the Wilil
GdrdLn, which will be trun8fomiLd into a gi'avel garden 21nd lurge oiitdoor a¢tivity areu for tdl Lurrenc programmes, as
well as a new programtt)e locused on environtnental edlicatioll Cor children.
We contiiiue lo collaborale wtlh ot'her environmenlal charities to further our iinpacl on the urball environinent, and are
woi'kingr wilh Ldmbeih CIIutLLiI lo dir¥¢ily i￿proV¢ biodik'er%ily In the IoLal area.
STRUCI'URb, GOVI RYAIN CV AND MANAGfi MEI [￿T
Ciovernlng document
"I'he charity is eonlrolled by ils governiiig docuinenl. a deed ol. IrusL and conslilutes & limiled compuny, limited by
riiurdniee. as defined by the C'ompanics Act 2006.
A rcvi¢w aijd iipdile of th¢ Articl¢s of Associ&tion is lo be agrecd by tho Charity Commission iii 2025. This would
inci'¢Jse Ihc thiitnb¢r ofTruslecy from 8 10 1 O, lo reflcct Ihc growih and dcvclopmenl ol. Ili¢ chai'ily.
We have been deY¢loping the rcsilience ol. the organisalion in a vuriely ot. asp¢cls, incliLding cybcr%eciirity, Gl)PR,
operations and financial reporting systems and safcguards, with incrcascd training for all staff.
Orgthnisational strueture
Rools aii(I Shouts lias a ¢l¢arly d¢ffined striicture Lompriskng a board or trustees and a finaiice and genei'al piirpose sub
committee. This goveming b(Jdy lias responsibility foi. Ilie overall man8genJenL, 51ralegic direction and policy of the
charity.
The day to day responsibility for (he provision of SCLwices, admini.8tralion, operational tunctions, fiinthaising attd
development ot'th¢ org<U]iS4itiOll 15 the resi)onsibility of th¢ Roots and Shoots Company SLcrL¢ary.
Indiictlon And traAning of new triistees
"I'riislees are appointed by Ihe Board and serve for three yecirs after whicli they may be re<ippointed. Poteiitial truslees
ar¢ inviled tsi siibniil a CV to the Board lo me¢1 ivith the Director, Chair and oiher Iruslces as n¢c¢ssAry. They are
provid¢d wilh iiiformalioll on Ihe Lharity and a copy of ihe annual accounts, Trustees, interests. ar¢ r¢corded OD
appointm¢nl and updaied annually. Any likely conllicl of itLlcr¢si is declRrcd ai the start of each m¢eting, iecorded in the
Ininutes and it. appli¢ablc th¢ Lruslee woiild noL parliLipate in Ihc decision.
Rlsk mAnAEement
The Iriislees have a dilly to review ¢1nd idenlify Ihe risks to whieli the cliarily is cxposed and lo cnsure appropriale
controls are in place to provide reasonable assuraiic¢ agaiiist fralid and error. 'll'he trust¢¢s have established u risk register
whicli is rcvi¢M-cd on an annual basis and monitored al Ilieir quarlerly manag¢m¢nl Llieelings.
RLI blRFJNI Cl.: AND AD￿lI￿lS.fRATIYF DF.I'AYI.S
ReglsterL'd C(hmpanv number
03400781 (Enbildnd 4n(I Wales)
Registered Chai'lty niimber
106407
Page 3

ROOI'S AND SHOOI'S
RT
'riiE TRU
for thL' Year LndLd 31 Au
TEES
ust 2024
Reglstered office
Walnllt Tree Walk
IC¢nning¢on
London
SEI16DN
Trustees
Rcv G G Cocking
D Coghlan
G King
M L Macdonald
A M Mitchell
V A Stapleton
J Thomson
l) Campbell (api?oinled 22.2.24)
Compathy Setretary
L M Phillips
Auditors
KinbFS CAP Lid
sthtuiory Auditor
4 Grovelands
Boundary Wuy
Ilemel Flcinpsl¢ad
l¢rtlord8hire
HP2 7TE
SI'ATII ML(Nl' Ob I'RUSI'II ES, RW.SPOINSIBII.II'ILS
I'he Irlistees (who al'e also (he direclors of lioots llnd Shoots (or ihe purposes of company laiv) are respoiisible for
pr¢pdring the Rcport of the T￿￿(C¢s and Ili¢ financial slaiemeTrls in dc¢ordanc'e will) dpplic8bl¢ l(iW ¢1nd Unitcd Kijigdom
AccountI￿g Siundards (United Kingdom Generally Accepi¢d Accout]ling Practice) inLluding Tr iuanLiJl Reporting
Siandai'd 102 "The Finuncidl Reporting Si<indai'd Mpplic'dble in lh¢ UK lind RepLibliL of Ircland"
CompyAny law requires the tru8ices lo prepare financial slat¢mertls for eaeh finaiici&l yoar ivhioh give a true and faffir view
rf)r the slate of affuirs of tt]¢ chariluble company and of the in¢oimiiig resoiirces and application of re8oiirces, including
the inoome and expendÈturc, of the cliaritable company for that p¢riud. In prepJring thosl financjal 51¢ltLnienls, th¢
truslees are required lo
select suilablc accounling poli¢i¢s and then apply Ihein ¢ortsislenily'
obsL'rne the methods and principlcs in the Chaiity SORP;
make judgements and eslimales that 4re rcasonable and prudcnl.
prepare Ilie financial st1( l¢ni¢nlS on th¥ going con¢erii basLi Ut]less it is ini1ppropriate lo presLinie that th¢ cliarilable
¢oinpany will continue in bu.giness.
Thc I￿Sle¢S ait i'¢sponsibl¢ fai. kccpin8 pr()per accounting records wliich disclose ￿.1111 i'ca$()nablc ae¢ura¢y al aiiy limc
the fiiiancial position of ihe ¢haritable ¢ort]pany lo eiiable Ihem lo ensure Lhat the finaiicial statein¢Dls' Comply with
the Coinpfjnics Act 2006. "Fhey arL' also responsible for safcguarding Ili¢ ass¢ts of th¢ charitable ¢on)paiiy and hcnce for
laking reasonable Steps for the prevention and deleciion ol- Iraii(l an(1 other irregularities.
In so far as thc Irustees are aware..
there ib no r¢levanl aiidil infni-matinn ol-which the charilablc eoinpaAy's dudilors ai'¢ iinawar¢; and
the trustees huve taken all sl¢ps that thLy ouglit to h<lVL ILiken to make thcmselvcs awar¢ of siny rclcvanl audit
inlornialion aTh<l lo establish Ihal the aildilors al'e aware ol. Ihal infonnalion,
AUDITORS
The aiidilors, Kings CAP Lld. Ivill be pi'oposed for re-appoinimenl al the forthcoming Aftnual Cjeneral Meetitig.
Pag?e 4

Roo'fs AND SHOOTS
REPORT ofi TIIE TRUSTF.ES
f4)r thL, Ye81. &,ndod 3J Au
ust 2024
"I'his rLporl has boen prepared iii accordan¢e with the s1)¢Lial provisions otr Ilarl 15 of thtt Comptu)ies Aci 2006 relating
to smull compaiiiLs.
ApprovLd by order of thc board of trust¢¢s on
and si8n¢d on it5 b¢half by..
V A Siaplelon - "fnisLee

REPOR'I, OI", I"HTr, INDfi.PTr.NDI4 NI, AUDII'ORS TO'fHTr. ML.,MRILI RS or
ROO'X'S AND SHOOTS
Opinion
W¢, have lludiled the tinanciiil slalemenly of Ruols ai)d Shoots (thc 'charitsble company,) for thc year LtLdcd
J I ALigusl 20?4 which coniprise the Sthlemeiit of Fiiiancic11 A¢liviiies, Ihe Balance Sheet, Ilie C<lslI F low Siutein¢iil and
notl8 to IhL Finkll]Ci<l1 stdtcmcnts. incliiding a sulnmary of significdnl ac¢ounting policie.s. The fi1)arLCii￿ I roporliiig
rramework (hal has b¢en applied tn their prepar<ilion is applicable l¢iW and United Kingd()m Accoiinling Siai)dl¢ rds
(L'nil¢d Kingdom tiLncrally A¢L¢pt¢d Accounting Practice). inLludiThg Financi¢il Reporting Siaiidard 102 'The fii)dncial
Reporliiig Standard applicabl¢ in ¢lie UK and Repiibli¢ of Ireland..
In oiir opinion tllc financial slaiemenis:
give a true and tair view ol. the siale ot the charitable coinp811y's affairs as at 31 AuLFusl 2024 and ot its inLoming
resourLCS und appticalion of rLSOUI'C¢,s. inGILidin¥ its inc()mL and expcndittire. for thu y¢ar then cndLd,'
ha￿e been propgrly prepared in accordance with Uniled Kingdoin GenLr<illy Accepted Accounting Pr<iclice, includin
Fin¢WL'idl RLpoLting Stiindard 102 'Th¢ fin£incial RLPOrting Standard JppliL'ablL in thL UK and Republi¢ of Ii'kland,;
and
been prepared in a¢cordllncL w ith th¢ rcquirgmellts vf thL Companies Act 2006.
Batils for oplnlon
W¢ ¢ondu¢l¢d our audit in aLcoTdan¢L w'ith Intiriiational Standards on Auditiiig (bK) (ISAs (UK)) and IippliLablL law.
Our r6spongibilities undei. those standards arc liirthcr described in the Aiiditors, r¢8ponsibilities foi, the audit of the
financial slalements 8ection of our r¢port. We ar¢ indeperjdent ol the chariiable comp&iiy in ￿CLo[danc¢ with the eihic<il
r¢quirts'Tnenls Ihat air rclevanl lo our iiudil of the fincillcidl slul¢mcnl$ in the UK. ints1i￿1llg IhL FRC'S I, Lhi¢al Siaiidiird.
an(1 the provisioiis avufftlable for sm&ll ei)tilie%, in rhe eircLimstaiices sei oiit in note 18 to the financial slatements, we
huvi fulfill¢d our other cthiLal respoi)sibilitlLS In dL'L'()rdanc'L ￿.11￿ thos¢ rcquii'¢inLnls.
We believe thul the audit
evid¢nc¢ ive have obiain¢d is sufficient aiid api)ropi'iale lo provide a basi5 tor OLir opinion.
C(biicliislons relatlng to going concern
In auditing Ihc financial slatciY)ellts. w¢ have ¢onelLided that Ihc IrLisle¢s' use of the going concern basis ot. accoiinling in
the prcp%iration of th¢ fin4in¢ial sttitemcnls is appropriate.
Ba.qed on the work we have perfomied, we have noi identified any mulerial uncertainlies r¢lating lo events or conditions
Ihal, individiililly ur L'olleL'liv¢ly, may usl significani doubi on th¢ ¢harilttble compt￿Y'S abili¢y lo conliniLe ¢1% J goin
concern for a period of at least twelve monihs £rom when the financial slaL¢iyi¢iIIs are auihoriyed For issu¢,
Our responslbililies and the re5ponsibililies ol the Irusl¢es with r¢spect to going concern llre described in the r¢l¢vuiit
scclions of tliis repon.
Other Inform#tlon
The trus'tLes ai'c responsible for tho oth&'r informdtion. Th¢ oihLr information conipris¢s ¢h¢ information includLd in th¢
Annual Report, other ihan (he financial slalcmenls and our R¢pori of the Ind¢pondcnl ALidilors Ihei'eon.
Oiu. npinion on 11)e linaneial statenients does not co%'¢i' the oiher informlllion and. exccpi to the exieni ouiern'ise
explitiitly .8tated in our report, we do not L'xpress any forin of as511ronc¢ conclusi011 iher¢on.
In coniieclion with our lllidit of the Financial slat¢inenls, our retsponsibility is lo reiid th¢ other inforinatÈon and, sn doiL)g
so, eoiisider whcfhcr the other intorniation is nialcrially incongi%leiil ivith Ihc financial sLitcmcnls or our knowledgc
obi<iined in Ihc aiidil or oihei'wi4c appears lo bc malei'ially mibslaled. It Nvo identity Slich material inconsistellcies or
apparcnt material rnisslatcments, we ar¢ requir¢d lo d¢t¢rminL' whether this gives rise to a maiei'ial misSt<ltement in the
tinancial stalcincnt8 Ihein8¢1v¢s. Tf, ba%¢d on the work we liavc p¢rtormed, we ¢oncludc Ihul Ihcrc is a maierial
misslat¢menl of this other infoimalion, Ive urL rcquirLd lo rcport tliut fact. Wi, hak'¢ nothing to rLporl in this rcgiir(l.
C)plnloii$ oil other mattirs prc.s¢rih¢d by tlie Comp411i¢3 Aet 2006
lil our opinion, based on the work undertaken iii the coiirs¢ of the audit..
Ihc information given in the Report of ibc Truslees for the financial year lor ivlii¢h the financial slalemcnls are
prei)ared AS con.%istenl with the finl¢ ncial statem¢nts.' and
thL Rcport of the Trustccs has been pi-epai-cd in accordance with applicable ILg<il requirL'mcnls.
Page 6

RLPORT. OF I'HTr. IYDV.pfi NDF.NI' AUDI'I'ORS TO'fHf. MfMBf.RS OF
ROOTS AND SHOO'rs
Mlltters on Ivhieh we are reqiiired to report by e.%¢eptirJn
In the liglil of the knowledge and underbtaiiding of the cliariiable company and ils eiivironment obtained in ihe course ot
thL (iud&l, Ive have not idencified niaterial inisstalLmenls in the Report of the Trustees.
WL h£?ve nothing lo report in rLspect of the following matters where the Companies Act ?006 requireb US to report lo you
if, in oiir opinion:
adLqUJte accounting record8 havc not bccn kept or returns adcquato for our audit hxvc not bccn rcccived from
branclies nol visitcd by i￿. or
the tinancial statements are not in agreeinent with the aecoLinting records and returns. or
certain LlisclosiirLs of tI￿steC8, r¥munLralion specifLed bj law arL' not made. or
we have not r¢c¢ived all the inlorinalion aiid exi)lanations we irqiiir¢ for our audit. or
th¢ trustees wer¢ not entitled to lak¢ udN'anttlb7L' nf IhL sm£ill L'ompaniLs exc'mpiivn from the requirement to prepare
Slral¢gi¢ Ileport or iii preparing the R¢pori ofthe -1 TllYtee5.
Responsibilities of trustees
As ¢xplaineil morc fLilly in Ihe Staleinenl of TrLislees' R¢sponsibililies, th¢ irlislecs {who are Also the direciors of Ilie
chdfitablc company for rh¢ purposcs of company law) are r¢sponsiblc for Ihc preparation of th¢ financial stalem¢nts and
for b¢iiig salislied that they give a tnie and fthir view, and foi. such internal ¢onlrol as th¢ IrL19tee$ determiiie is necessary
¢0 ¢nable the Pf¢Pcif¥ilion of fm(IllLiiil stutemenls thal are free from Inaterial illisstuteinenl, whether due lo fraLid or errur,
In preparing Ihe rtnanLiai slaleineiits, the trustees al-e responsible for asse58iiig the charitable company's ability to
conliniic 42 going Lonccrn, dis¢lusIng￿ as dppli¢able, mailers, related lo sroing concern and using th¢ concer
bDsis ol. accounling uiiless the Irii8tee.s ¢itl)er intend to liqiiidate i.he Churituble ¢ompaiiy or lo cease operations, or have
no r¢alistl¢ kili¢rnalive but to do so.
P4ge 7

RLPORI. OF TH*: INDI,.
,.N"r AUDII'OR
ROOTS AND SHOO'rs
'I'o'rHE Mri IWIBII RS OTr.
Our responslbllltles for the audlt ot, the financlal stlltementS
Our objecliV¢8 are to obtain reasonable aSSLiranc¢ about wheiller the Iittan¢iol sl&temenis as a whole are Iree lioin
rnsltcrial niisStal¢mciit, wheilier due to frmud or en￿r* ¥ind lo issiil a Rcpvrl of th¢ Ind¢pcndLnl Auditors that iJ)cludLs our
01)inion. Reasoiiable asslirance is a l)igh level ot assiirancc, bllt 18 noi a giiarai)lec thai an alidil cor)diicicd in accordance
with ISAS (UK) will &I￿ayS del¢ct a material nLisst&lLment when it Lxisls. Miysliil¢tn¢iils can arise from.fr4iiid or error
and are consideiEd malerial if, individually or in Ili¢ &ggregate, Ihoy coiild reasonably bL ¢xpe¢tcd 10 infliience the
economic d¢cisions of users taken on th¢ basis of these fiiiancial slat¢m¢nl5.
'I'he extent to which our E?ro¢edLires are cai)able of delectiiig irregiilarilies. incliiding fraud is detailed below..
Our approach to identifying and as8essiii.Ly the risks of m&terial misslalenient in respecl of ilTegulurilies, incliiding fra(Id
and nonmcompliance with laNVS 4ind riLTulutions Wds, tc) ¢nsur¢ thc engagernent team colle¢tiv¢ly had th¢ uppr()prial¢
compelence, capabilities and skills to identify or recognise Iion-compliance with applicable laws nd r¢¥iilations.
W¢ obtained an understaThding of the legal and regulatory Iraineworks that ar¢ applicable lo tho entity by way of
discussions with Ihc trustees and from our cornmcrcial knowlcdbyL and cxp¢ri¢ncL in thi. Lhai'ilablc sector. W¥ foLuscd
on sp¢cifiL Iuw8 and regulalions which we Considered may have & direct maicrial cffccl on the linan¢ial statements or the
op¢r¢ltions of the charity, ittcluding the Compaiii¢s Act 2006. Chiriti¢s ALt 2011 and ddta protLctiun, Lmpluynjcttt and
health and safcly legislation.
We.ass¢8s¢d Ihc ¢xlcnl ofconipliance with tho lthiys and regulations identili¢d abovc Ihroligh niak ing onqiiiries ot
management and in8peLting legal corre.%pondenLe dnd i(lenlified luws aiid r¢giilalion8 were ¢ommiini¢aled ￿.1£hIll the
audit Icdm re&iularly the ILam rcmainLd ulLI'1 to in%lanc¢s ()t' non-complitiii¢L Ihrou¥houl IhL cqiidil.
We asscksed the siiscepiibilily of Ihe Lhariry's fin1¢ nciul siaiemenls io m&t¢rial mi5staiemcn¢, includingb obidininby an
understan(ling ol.. how Iraud might occur, by muking erLqiiiries ot illanagemeiil us to wh¢r¢ Ih¢y ¢onsid¢r¢d Ihere was
usLeptibilily lo fraud, Iheir kThowl¢dbTe of aLtiiiil, ¥usp¢Ll¢d and alle¥¢d fraud,. and considerin¥ the ini¢rn¢il Loiilrols in
pla¢¢ iu Iiiiligale risks or rraud and non<ompliance with laws and regulations.
To addross the risk of fi'aud Lhrough manag¢inent bias and override of controls we perlormcd analytical proe¢dur&s to
idciiiify any uniisual or un¢xpiYt¢d r¢l¢ltionbhips,' tGstLd journdl inlriL's lu idLntify unusuul tr8nsactions ass¢ssLd whoiher
jiidgeinenls and assiunplions madc in delermiThing Ihc accoiirhiing c81iniale8 wer¢ indicalive of poleniial bias,. and
inv¢stigat¢d Ihc rationale bLhind significant or unusual transactions.
Jn respoiibe lo th¢ risk of in'egularilie8 and iion-complitince with laws and regulations, Ive (lesigiied procedui'es whiLh
inLluded, biit were not limited 11)..
agreeing finanLial slat¢illenl disLIo8urvs to undttrlying siipporling dociinienlalion.,
enquiring of management as lo aolual and poteiilial liligalion and clain18-, and
reviewing correspondence with relevant regulators. and the compaiiy's ¢xleriial advisors.
Ther¢ are inh¢renl limitation.8 in our aiidil procediiits described above. The more remov￿1 thai laws an(1 regiilalions a
from finanGi<il traD5¥lCtion&, the less, likely it is wi. w'oiild become dwarc of iion-compliance. Audiliiig st£indic rds also limit
th¢ aiidil pmcedure% reffjiired lo identify non-compli<lnCC with laws and I'cgulalionts to enquiry i)f the and Iriisleeg and
othLr managLmcnl and thL inspection of rcgulalory and Icgal correspondenci, if &iny.
M4lterial mis511% ILmcnls that arisc due lo fi&ud can be harder lo detect thdn thoye Lhal ari.sc fi'on) error as they may itLN'olve
deliberate concealmenl oi. colliision.
A fwlher desci'ipiioi) of our rcsponsibililies for Ilic &udil of Ilie financial statements As located on the Financial Reportin8
Council's websit¢ al www.fr¢.org.uk11% iiditOTsresponsibiliti¢s. 'I'his d¢%cripiion forms parl of our Report of Ille
Indepeiident Auditors.
Page 8

RTr:POR'I' OF THI.: IYDEPLI NDII AUI)I'foRS "ro i'HE MFMBLI RS OF
ROOI'S ANI) SHOOTS
Use ofour repnrt
'his ￿pOrt is ma(le solely 10 the charilable ¢oini)any's inenibers, as a body, in accorilaiice with Chapier 3 of Part 16 or
Ihc Con)panies Act 2006. Our audit work has b¢en ut]dertakcn so that we Hiighi sb'ite lo the charitable comp<iny's
mcmbei's tliose matters are reqiiired to slate lo thetn in an aii(IiLors' rcporl and lor no oikiei. Plirpose. To Ilie fiillesl
exlenl pcrtnillLd by law, Ivc do iiot accept or <?ssunic responsibility Io (Inyon¢ other thali the charil¢ible company and th¢
charitAble Ci)mpany's members as A body, for oiir audit woi'k, for Iliis report, or for th¢ opinions wc have forined.
Sara Br(Jwn (Senior Sl<11iilory Aiiditor)
lor und on b¢h(Ilf of Kings C.AP Ltd
SuiLilory Aii(litor
4 GrovLl¢inds
E30111i(lary Way
Heincl Fl¢mpslca
I lerifordshire
HP2 7T[
Page 9

ROO'I'S AINI) SIKOO"I'S
STATEMETr4T
F FINAJCIAL
foi. the YLaJ' F.nded 31 Au
TIVITIES
ust 2024
31.8.24
31,8.23
"I"olal
Fiinds
UnrLstriLte(I
funds
Reslricled
Flmds
tvnds
Noles
IJNCOME AYD Ehl)()WMLf4TS FROIV
DonatIo￿S and lega¢i¢s
1,068,121
I,lJ68,121
1,065,90Q
Charlt#bl¢ actlvltles
Cbttritable a¢tivitiLs
3,401
3,40A
2.760
Oihcr trading a¢livili¢s
Invcslmenl income
146,342
4,678
99,393
5,163
245,735
9.841
284,996
2,826
Total
151,020
1,176,078
1,327,098
1,356,482
EXPFNDITURE I)I
Charlt4ble aetlvlties
Charitable aLlivitieb
3,133
1,284,669
1,287,8114
1,207.756
Other
32,760
32,76V
32.760
Toti)I
3,135
1,317,429
1,320,564
1.240,516
NET INCOME/(EXPEIYDITURE)
I'ranst'Lrs b¢hYeen fund5
147,885
(37,214)
(141,351)
37,214
6,534
115,966
l6
Net movement in funds
110,671
(104,lJ7)
6,5J4
115,966
RECONCII.IA"I'JON OF Tr'ULNDS
'rot&l lunds broiighi forward
379,902
1,065,868
1,445,770
1,329.804
TOI'AL b'UNDS CARR.lTr,i) foRW ARI)
490,573
961,7Jl
1,452,304
1.445,770
The notes form part of Ihesc linancial slalein¢ni.s
Page 10

ROO'I'S AND SIIOO'I'S
BALANCE SHKET
31Au
Iiist 2024
31.8.24
'J'otal
fullds
31.8.23
I'otal
tiinds
Unresiricted
fuiids
Restricted
funds
Noies
FIXED ASSETS
T1< iigible abSets
13
834,836
834,836
812,072
CURRf.N1" ASSE'I'S
Debtors
c.ash at bank in h(ind
14
42,164
100,982
42,164
591,555
69,385
597,326
490,573
490,573
143,146
633,719
666,711
CREDITORS
Amounts falling due wiihin one year
15
(16,251)
(16,251)
(33.013)
NET CURRENT ASSEI'S
4911,173
126,89S
617,468
633.698
TOTAL AS,8EI TS LESS CURRENT
LIABILITIES
490,57.3
901,731
1,452,304
1.445,770
TriET ASSEI TS
490,573
961,7Jl
1,452,304
1.445,770
II'llNI)S
Lnr¢slricl¢d Iiind
Resiricied lunds
16
490,173
961,731
379.902
1,065,868
TOTAL FUYDS
1,452,304
1.445,770
Th¢sL financial staternenls have beeii prcpi?red iij acLordJnce with th¥ provisions applicable lo charitablc companiey
Slibjecl to the small companies I'¢gitne,
The financial slatemenis ivere approp'ed by Ibe Board of Tnislees and authorised for issu¢
aiid were signed oij its belialf by..
on
V A Stapleton - Tni8lee
The notes lorin pnrt of11)ese linan¢ittl 4lulein¢nls
Page Il

ROOI'S AND sFioo"r
CASFI f4L
W ST2lTEfvIENT
rur thL Y'llr F.ndL.d JI Au
USÈ 2024
31.8.24
31.8.43
Notes
Casli floivs from oper#ting actlvlties
Cash generuled from opcric liony
58,570
145.363
Nei ¢as11 provided by operating aclivilies
58,57
145,363
Cash floivs from inveyting #ctivltie5
Purchasc oftangiblc fixed assels
Int¢rc81 r¢c¢ived
(74,182)
9,841
112,316)
2,826
N¢t cash used in investing activilics
(64,34l)
(9.490)
Change in eash alld cash equlyalents In
tlie reportlng perlod
Cash and cash equlvalents At thL
begliinliig nf the r¢portfing perlod
(5,77l}
135.873
597,326
461,453
Cash alld equlvalents at the end of
the reporting perlod
59 I,555
The notey form pThrt of Ihcye fiiitincial slKltetnenls
l)llgc 12

ROO"I'S AND SIIOOI'S
NOTES TO THE
ASH fLOW
foi. the Year Lnd¢d JI Au
TE.￿IENT
YY5t 2024
RECONCILIAT10Tr4 OF fiET I,YCOMI E TO NET CASH FLOW FRO.M OPERATIYG ACTIVI'fiES
31.8.24
31,8.23
Net IncoTn¢ frfji. tlie rLporlliig perlod (as per the St&tem¢nt of b Inan¢lul
Activities)
Adjustnients for:
DL'pieci&ltion charges
Inleresl receive(I
Decreasel{increa.%e) in debiors
(Deci'casellincreasc in crediiors
6,534
115,966
51,416
(9,841)
27,223
(16,762)
55,5.31
(2.82C))
(35,616)
12,308
LY¢t cash provided by operatlons
58,570
145,363
ANALYSIS OF CHANCTr S I.Y NTr'l'.II UNDS
At 1.9.21
Cash flow
At 31.8.24
Net cash
Cash ai baiik and in hand
597,J26
(5,771)
91,555
Sy7J26
(5,771)
591,555
TotAI
5.97,326
(5,771)
591,555
The nolcs form p(Irl of Ihcye financial statements
Pagc 13

ROOI'S AND SIIOO'I'S
NOTES TO THE FIINA
IAL STATEfvIF.IITS
f r th Year Elided 31 Au
ust 2024
ACCOUJTING POLICIES
B&sig of preparlng the flnanciil statement
Th¢ financial btatemenls of the charilubl¢ coinpany, which is a Pliblic beiiefit enlily under P'RS 102, have been
pit'pared in aLcr)rdanc¢ with the Lhariti¢s SOIiP (FRS 102} 'AL'¢ounlin¥ dncl RLporling by C.hai'ities.' Stntemcnt
ol. Il¢comin¢nded Practice applicable to cl)arilies prei)aring their accounts in accordance wit'h the Financial
Repolting Stdndiii'd applicabl¢ in rhe UK and Republic of Irel£in(l (FRS 102} (¢ff¢¢livi l Jttnuary 2019),,
binancial Rcpoi'ling Standard 102 'The Pinancial Reporling Siandard applicablc in the UK and Rcpiiblic ol.
Ireland, and the Compani¢s Act 2006. The financial statements hav¢ bc¢n pr¢pared under th¢ historical ¢ost
convention.
The financial statoinenls have b¢en prcpar¢d on a going concern basis whi¢li assiimes that Ihe charity will
(Jntinu¢ for th¢ n¢xl 12 nionths. Thc IiusleLS cuntinue to a£lopt th¢ going conclrn basis of M¢counling on th¢
bi1Si¥ of Luntiniicd fundin8 trom local authorities and diN'ersificalion into ncillary (l¢tiviliLs to siipporl the long
term stralegy of the charity. 'I'he truste¢i reglilarly revieiv the tinuncial position and perlorniance of the Lhurily to
ensure thei'c is rele￿ant LontingLniic8 in plaLe shoiild their fiinding be impacted. Thlre are no mdlLI'ial
uncerlaihiies about the chkwity's ability to eottlinue for th¢ fores¢eable future.
Income
All incomo is r¢cognised in the Statement ol'FinaTh¢ial Activities oi)c¢ the charily has ¢nlitlcmcnl lo Il)c funds, it
is probabl¢A that th¢ inkotn¢ will b¥ ric¢Rv¢d and the amount ¢an bL ih¢asur¢d rLliably.
Voluntary incom¢, iu¢luding doiiatiuns, gifts <ind le¥&cics t)nd grants that providc core liinding or of ¢1 gcncrdl
n&luiE, dre i'c¢ognised where there ts eThliilemcnl, Lerlainly of reLeipt and ihe drnouilt Lan bc rncusured ￿,11￿
siifticienl r¢liabilily.
Jncomtt derived from Hall hire and other ev¢nts is r¢¢o.gnis¢d as earned on the basis of ivhen the serviLe is
providcd.
Incomc from charililble uc'tivilies incliidcy incume recogniscd as Larn¢d whcre cntiilemcnt lo grant funding is
siibjecl to specific performance condilioiis. C7rani incomc incliidcd in this cai¢gory provides fundino 10 siippoi't
pro¥ranMn¢ uctivitics nnd is r¢¢ognis¢d wh¢i'¢ Ihcre is entiilLmLnt. L¥rtiiinly of r¢¢LlPt and Ihe atnount cali be
measured wilh sul'fricienl reliabiliiy.
Investment in¢oine 18 I'¢¢ogniscd on a r¢ccivablc basi8.
xpeiidilure
Liabilities are reeognised as expenditure as soon as there is a legal or consiniciiv¢ obligation ¢oinmilling the
charity lo Ihal expeudilure: it is probable tliat a trJn8fer of econoinic benefits will be reqiiired in b¢ttl¢m¢ni uiid
the amount of IhL ol)ligation can be mLa5'ured reliably. Expendffitui'c 18 accountcd for on an ueLruals bu%is and h&s
been classltied under headings Ih&l aggregate &ll cost r¢laled lo the catcgory, Where ¢osl$ ¢antJol h¢ direcily
attributed lo particular headlligs they have been allocated to activities on & basis consislcnt with the use of
resow'ccs,
Taiiglble li¥¢d assets
Dttprecialion is provided al the followAng annual rales in ord¢r lo wri¢¢ off each asset ovcr ils eslimalcd useful
life.
i-e¢hold properly
Pliiijl tsiid machinery
Fixliircs and litliiigs
Motor vehiL,ILS
Compliler cquipmcnl
Siraighi line trorn dal¢ of acquisilion
25 /0 on i'educing bdlaTr¢¢
2)1/S0 on rcdii¢ing balance
25th/0 on rodiicing balanci,
25 /0 on rediicing balaiiee
Where Ihc recoverable umoiinl of a tangible asset is foim(I lo be below its nct book V<iliic the as8ei is wriit¢n
down to its recoverable amouiit &iid the loss in impairin¢nl 1% charged lo Ih¢ relevunt exi)eriditiir¢ cafr¥ory ol the
Sta￿￿)ent of financial aclivili¢s. Whcrc an asgct is not priinarily iis¢d lo generate income 118 impairmcnl is
c ssesseil by reference to il"s service potential oil ily inililll acquisition. In the year, Ihe charily curreuily has no
tangible f￿¢d asscrs to Nvl)icli iiiipairmcnl pr()visions upply.
Pllge 14
Luntii)Ii¢d.

ROO"rs AIYI) SFIOO'I'S
. S TO THE fiyL ANCIAL STATEMELYTS - ¢0
for thLh Y¢Ar Tr.nded J l Au
ust 2024
tliiu
ACCOULNTING POLECIES - contljiued
Tjxatlon
'I'he ¢harily is exempt Irom corporation lax on il% charitcible activities.
Fund gccountlng
Unr¢sirieicd funds can bo uscd in a¢eordance with Ihc eharitablo objecliveg al Ilic discrelion of the Irusle¢s.
Resli'i¢ied fuiids can only bl used foi. pal'ti￿lIar resii'icled piii'pos¢s wilhin Ilic obje<ls of the ¢harily. Restrictions
(￿lS¢ whcn speLifi¢d by the donor or when fun<J& ai'¢ rafrscd for P<lrlicul¢ir ttslricted purposes.
uriher explanation of the nlllure aiid piirpo%e of euch fund is included in the rtole8 lo the financial siatemenL8.
Penslon costs and other post-retlrement beneflti
Tlie charilablc coinpany opcralcs a d¢fin¢il conli'ibulion pension schen)e. Conlribiilions payable lo the charitable
company's pension schem¢ are ch8rg¢d lo the SlatL'ment of r.inanciul Aciiviti¢s in IhL p¢riod to which they rel¢i1e.
Finattclal Instruments
I'he coinpany has elecled lo apply the provisiunb of Section I I 'Bdsic Finanvial Instruments, Section 12
'Oiher Financial Inslrumonts Is,siies' of FRS 102 to all of ils fii)ancial instruments.
Fiii#n¢ial inslnim¢nlb are reLULTnised the coinpany's bal£1nLe yh¢ei w'lien the compkiny beromes parly to the
contractual pi-ovisions of ihe instsiimvnt.
inancial assels and liabtlities are off8¢1, with the nel an10unls pr¢senl¢d in Ihe finas)cial siaieincnts, when there is
a Icgally entorL'eable right to sel off the rL'co8niscd ainounts aiid there is an intention io settle on a net basis or lo
realis¢ the asset alld selllc Ihc liability .8ii)iullaneously.
B&sic flnanLlal as$ots
Basic financial assets, w'hich include debtors and cash and bank balances, are inilially measured al ¢r￿S&Cli0￿
price inclLiding transaction cost8 ai)d are SLibseqLiently carried ai ainorlised cosl using the ekfective inl¢rest
meil)od unl¢%8 ihe arrangemet)t ¢on8lil111¢8 a financing Iransaclion. wher¢ the transaction is Ineasured ai the
present valiie OF the Ivlure rec¢ipls di.4cowited at a market rale of intere.st. Financial as4¢1.8 clcissified as
reLeivabl¢ within onL yeii r are not amorti5cd.
Classlfication of financlal Ilabilillts
inancial liabilities and eqiiily inslniinents are classified according lo th¢ siibslance of the COllLr4iclu&l
llrrangemenls ¢nlcred into. An equity in$lrum¢nt is any contract that evidcnces a residual inleirsl in the isseis of
the conipany after dediieliiig all of ils liabilities.
Baslc flllanclAI Iffi#billtlos
Basi¢ financial liabililies, including cr¢ditors, Ihal are classilied ay (lebi, arc initially rccognise(l al ii'ansa¢lion
priLe unless the arraiigpement constitutos a finc1ncit>g trun5aCtion. where the debt instriimenl is meEisured at the
prcscnl valiic or Ihc fiilui'c paynients digcounled at a market raie ol" interest. Pinancial liabilities classilied as
payable within onc yLar not am()rtised.
Debt instrument% ore sub.8equenrly C<irried i< t amorlised cost, using the effectiv¢ interest rate method.
'I'rade creditor8 are obligation$ to pay for goods or serviLes that have b¢eii acquired En the ordinary cours¢ of
biisiness froIn supplici'q. Amoiinls payable are classified as curreni liabilili¢s ifpaymelll is diie within one yeai. or
les.%, If not, they are presented as non-current liabilili¢b, I'rade tsredil'ors ar¢ reLognised initially at Ir<lllSllCtiou
pi'ice and siibsequenily tncasiired al atnorlised cosi using the effective inloregt iii¢tliod,
Pllge 15
continiied...

ROOJ'S AND STr1001"S
TES TO THE FIIYANCIAL
TtrlTEMEYT
foy tho¥ Year Jjndod 3 J Au
ust 2024
continue
CRITICAL ACCOUIYTING JUDGETrIKNTS AND KEY SOURCES OF ESTlfvtATION UNCKRTAI.NTY
rn the application of Ihc chariry's d¢¢ounling polici¢s, the trustees are r¥quircd to mak¢ jiidgemenrs. estim¢lt¢s and
ssiimptions aboiil tlie carrying amount of a%sels and liabililies that are not I'eadily apparcnl from othcr sources.
I'he Lstimal¢s and associated assumptions are based on hi$tori¢al expei'ience Ulid other factors Ihal are
cunsid¢red to be rclL&dnt. AL'tuKI results MAY (Lityer trom these eslimulLs.
Th¢ Lstimules and iindLrlyiiig assumption are i'evieived on lin ongoing bllsis. LiLiViSiOnS io aLLounting LslimatLS
r¢ r¢cosiiised ITh the perio(l in whi¢h Ihe ¢stim<lte is revi.qed where the revision afFect8 only that period, or li) Ihc
period of the iLvisitsn and fllture periods %vherL thc rLvision uffLcts both Gurrl'nt aiid futtire periods.
Critl¢dl Judg¢menrs
The following jiid8emcnl8 {aparl Iroin those involving eslimales) have had the most significant clfeci on amounls
rciogiiiscd in th¢ finuncial sialements.
L¢ga¢y Income
Le8Lcy incomc is recognigcd in the accoiints when it is probable it will be reniillcd 10 the charity and ean be
measured reliably.
Key 5ourc¢% ofeslirniilioii iin¢¢rtaioty
The eslimatcs and as&umplifJns iTr'hi¥h liave signifil'iinl risk of ¥ausin¥ a mateiidl adjustment to the curryin
amoiint of assets and liabiliÉi¥s ar¥ as follows.
Dcpreciation rcilc of Freehold Propefly
Th¢ tru$l¢os adopt <1 50 year slraighi lin¢ depr¢ciation policy on th¢ buildiii¥s in which thLy u¢ciipy. Diie lo th¢
natLir¢ of the biiildings Lise ond Io¢¢iiion the depreciation rate adopied rcllects lh¢ general w¢ar aThd leur of Ihc
building ovcr tirne,
DONATIONS AND LEGACIEI
Jl.11.24
Donations
Grai)ts
62,174
1,005,947
1,022,488
I,V68,121
1.065.901)
Grants rcccived, incLud¢d in the abovL. are as follows:
Jl.8.24
31.8.23
EduLation dnd Skills funding Ageiicy
High Needs FLinding - Lambeth Sl,:N
High Needs Ftindin¥ - London Borough M¢rlon
Eligh Needs Piinding - Souihwark Council
I.ligh Needs Fiinding - Wandswordi CowiLil
Iligli N¢cds fundiiig - Wcstminster Council
High NeLds Funding - Lew'ish<1Jn C(SLincil
High Needy I,'Linding -'I'ower Hamlets
491,85 I
245,847
14,424
134,068
59,043
21,464
39.2SO
498,5114
290.0•4
9.550
111,797
58,()30
14,525
21,0.33
1,005,947
1,022,488
Page 16
conliniied...

ROOI'S ANI) SHOOI'S
NOTES TO THE FILNANCIAL STAT
for ÉhL¥ Yo#y b'ndiid 31 Au
oi
ust 202
OTHER TRADIYL G ACTII'ITIES
31.8.24
31.8.23
14all hire
School links & study progrdmmc
122,1)09
123,726
78,381
206,615
245,735
284,996
IE4VEI STMEYI T INCC)ME
31.8.24
31.8.23
Deposit account inler¢sl
9,841
2,826
INCOLME Il ROM CFIARITABI.F. ACTIVITIF.S
31.8.24
31.8.23
Aciiviiy
churit￿bI¢ a¢tivilies
Sales
3,401
2,760
CHARI"I'ABLE ACTIVITIES COSI'S
Support
osls (see
note 8)
DiLecl
Costs
I'otals
Charitiibl¢ aLtiviti¢s
45,127
1,242,677
1,287,804
SUPPORT C()8TS
Governance
co81s
Oihei
Tolalg
Charilable aclivitics
1,215,242
27,435
1,242,677
Siipport costs, incliid¢d in the above, are as follow$.'
31.8.24
Charitabl¢
a¢liViti¢s
31.8,23
Total
a¢lLviIi¢s
Wages
Social sccurily
Peiisions
Premises cosis
In.surance
T.ight anil heat
Telephone and internel
Prinliiig, poslage & slcilionery
Siindries
11(Ink ¢h<irges
Staff Ir£iining
Sian Iravcl
Coinpuler costs
619,849
47,385
13,711
134,011
21,899
57,459
5,168
10,007
70
738
578,418
44,709
12,156
85,301
14,201
27,298
3,918
13,72S
419
11
1,950
705
8,283
16,313
12,366
CHrried Yo￿1rd
924,613
805,446
Pag¢ 17
contii)Iied...

ROOI'S AYI D SHOO'rs
OTES TO TIIE FI
AN
IAL STIITEMENTS - coJitlnu¢
fi>i' th(, YL'Ar Tr;n(l¢id J l Au
t 2024
SUPPORT COSTS- ¢oiitinued
31.8.24
31.8.23
Total
activitL¢S
activities
Broiighi fonvard
Motor Lxpen.8es
Educaiion & Certs.
CRB checks
'I'riiste¢ expenses
Cleaning
-8iudeiit expenses
Membership & rLgistration fees
Support staff
L¢gal and pwfc55ional
Data inuiiag¢menl
Se(Lirity and health & safety
Mark¢l'ing Costs
924,613
1,31)
21,051
805,446
1109
21J,926
1,032
5,344
4,S17
5,546
198
251,022
3,637
4,QOO
J,049
5,279
I,l52
22,771
3,600
2J,636
12,662
429
213,880
8,764
4,000
3,229
594
711
18,656
3,600
2J,835
DLprL'uiuLion of i(IngTrible fixLQ asscl
Auditors, rimiwcralion
Ac¢oiinlanLy fges
1,242,677
,159,377
NET INCOMEI(Tr,XPTr:YI)I"I'URII
Nei inconiellexpeijdittirel is stated after ¢h#rging,'(cr¢diiingl'.
3l.8,24
31,8.23
Auditors, remunerauon
Deprecialion - owned assets
3,600
SINI8
3,600
55,530
io.
TRUSTb;LS' RbML.)FRAI'IOkl AIID BTr:NTr:FTTS
Th¢i'¢ wcre no trusl¢¢s' remuneration or other bcnetils lor th¢ year et)d¢d 31 AuLYLlSt 2024 nor foi. the year ended
31 Ausiisl 2023.
Ti'ustt¢8' cxpenses
There ￿ere trustee's expenses ot'£S.344 paid durÈng thL year ended 31 August 2024 (2023.. £2,757).
Page 18
conliniied...

IIOOI'S AND SHOO'I'S
NOTES T
IE FINANCIAL STATEMfNTS- tontlnue
fi)r the Year Elided 31 Au
st 2024
STAFf COSTS
31.8.24
31.8,23
Wages and sal41ries
So¢ial s¢wui'ity costs
OthLI- pcnsion costs
619,R49
47,385
13,711
578,418
44,709
12,156
680,945
635,283
The averag¢ monthly number ofemploye¢s diiring ItLe year was as folloivs:
Man4g¢tnenl
Admii)istraiion
Project work¢rs
20
21
26
27
No ￿l4}I0ye¢S received emoluinents in excess of £60.000.
12.
COMPARATIVIS FOR TIIE STATEfvIEP4T OF FINANCIAL ACTIVITIES
Unreslricled
funds
Reslri¢led
funds
Total
funds
IliCOfvtE AND E.YDOWMK.NTS FROM
Donatio1￿ and legacies
79
1,065.821
1.065.900
Charitable actlvlties
Charitable activities
2,760
2,760
Oih¢r irading 8¥livilL¢S
Inv¢slin¢iit incomc
101,984
560
183,012
2,266
284.996
2.826
102,623
1,253,859
1,356,482
EXPEINDITURK ON
Charltabl¢ MctivltlLS
C.liarilable <lclitritie
14,033
1,193,723
,207,756
Other
32.760
32,76U
Total
14.033
1,226,483
1,240,516
NET INCOME
88,590
27.376
115,966
RECO.NCILIATION OF FUIIDS
Total funds brought loi'ward
291,312
1,038,492
1,329,804
TOTAL FLINDS CARRIED FORW ARD
-379,902
1,065,868
1.445,770
Pag¢ 19
eontiniiid,.,

ROO'I'S AND SHOOI'S
IOTES T
THE FINANCIAL STAT
for the Year Lnd d 31 Au
ust 2024
13.
TANGIBLE FIXED ASSETS
Fixtiires
and
Iillings
rreehold
propcrty
Plant and
machinery
COSl'
At I Scpc¢mber 2023
Addition&+
1,747,996
48,327
2,495
233,300
23,172
At 31 Augiist 2024
,796,323
2,495
250,472
DEI)RECIATION
Ai I September 20?3
Chaig¢ for y¢ar
I,U04,239
J2,7611
9.3.
391)
l84,297
13,(p19
At 31 August 2024
I,U36,999
1,325
197,916
NIT BOOK VALU
At 31 August 2024
759,324
1,170
58,556
At 31 August 2023
743.757
1,560
49,003
Computer
¢quiprnerAI
v¢hicl¢b
Tol&l$
COST
At I September 2023
Additions
26,000
90,98S
2,683
2,IUO,776
74,182
At 31 August 2024
26,DOQ
93,668
2,174,9511
DTr.PRLICIATION
At I Sepieillber 20?3
Charge for year
25,921
20
73,312
4,629
1,288,704
Sl,418
At 31 August 2024
25,941
77,941
1,340,122
,YTr:I' BOOK VALVF.
Ai 31 Augusi 2024
59
15,727
834,¥36
At 31 August 2023
79
17,C)73
812,072
Incliided cost or valuation of land and buildings is fr¢tthold Idnd or £ I i 0.000 (2023 £110,000) which is not
depreciated.
Page 20
Loiilii)Ll¢d...

ROO'I'S AND STrIOO'I'S
TE
THE FI
TATEMETriTS - e
for the Yemr Endld 31 Au
ust 2024
ntliiu¢d
14.
DEBTORS: AfvIOUNTS FtlLLING DUE WITH]N ONE YEAR
31.8.24
31.8.23
Tradc debtors
Othcr d£btor8
Prepaymcnts
J5,69
58.770
5,133
5,482
6,474
42,164
69,385
J5.
CIIEDI'foRS: A,NIOUNTS FALLLNG DUE WITHIN ONE YEAR
31.8.24
31.8.23
Trade ¢rediiors
OLh¢i- LrL.dit(Irs
A¢cru&ls
6,407
4,204
5,640
19,584
2,623
10,806
l6,251
33,013
16.
MOI'EMEiYf Iiy Fu￿Ds
Transfers
b¢tw¢¢n
inds
movetnLnt
in tiinds
At
31.8.24
Ai 1.9.23
Unrestrletod fundy
Genci'al Fui)d
Planncd maintenance l￿d tacililics
rndnagiemenl Logly
359,9112
147,885
(37,214)
470,573
20,000
20,000
379,902
147,885
(37,214)
490,573
Rlstricted funds
Ediication
Flall and freeliold property iund
Ti'¢iiningF aclii'ilies
Gdrdcning cl¢issroo
Pollinator Proj¢¢l'
200,479
743,757
loo,000
21,632
(145,212)
(32,760)
47,140
102,407
710,997
loo,000
48,327
25,000
11,621
1,695
(11,621)
J,OC15,868
(141,351)
37,214
96 I,731
TOTAL FUINDS
1,445,770
6,534
1,452,304
Pi1g¢ 21
conlinlled...

ROO"I'S AkYD STrIOO'I'S
TF.S TO TFIE FINA
IAL ST
TE
ENT
ror th Ye4r frJnded 31 Au
ust 2024
contliiu¢d
16.
MOVEMI ENT I,N FUNDS - contliiued
Nel movemeiil in funds, includcd in the abov¥ are as folloTh's.'
Incomiiig
rLsouweb
lovemenl
in funds
LxpendL'd
Unr¢$¢rl¢ted funds
General tund
151,020
(3,135)
147,88S
Restrlcted funds
14dLIL'alion
Elall and freehold piDperiy
GardLnin¥ classroom
Polluutor Project
,139,457
(1,284,669)
(32,760)
(145,212)
(32,760)
25,OUI)
11,621
25,000
11,621
1,176,078
(1,317,429)
(141,351)
TO'I'AL FUNI DS
I,327,098
(1,3211,564)
6,534
Comparallve$ for movement In fullds
Net
InoYein¢ni
in funds
Ai
31,8.23
Ai 1.9,22
Unro8trl¢ted fund$
Cw¢n¢ral fund
Planncd mdint¢naiic¢ and facilities
management ¢osls
271,312
88,590
359,902
20.000
20,000
291,312
88,590
379,902
Restrleted lunds
ucatioi)
l-lthll and fr¢¢hold propcrly fund
fraining activities
Gard¢ning clasyroom
161,475
776,517
100,000
5(10
39,004
(32,760)
?00,479
743,757
i 00,(N)o
21,632
21,132
1.038,492
27,376
I,065,868
TOTAL FUNDS
1.329,804
115,966
1,445,770
Page 22
ontinLied,..

ROOI'S AYI D SHOO'rs
OT
CIAL STATFMbliTS - contiiiued
foi. th YL¥AI' Knd¢d 31 Au
ust 2024
16.
MOI'EMEprf IN FUliDS- contljiued
Compaialive nel mov¢m¢nt iii flinds, included in the above ar¢ as follvivs:
Incoming
resources
Resources
expended
fvloveinent
in funds
Unrestrlcted fiiiids
Geiieral tund
102,623
{ L4.033)
88,590
Restricted fiinds
.dLiciIIio
14all und frLL.hold propLriy fund
Gardenin&r ilassrooin
1,23• 727
(1,193,723)
(32,760)
39,01)4
(32,760)
?1,132
21,132
1,253,859
{1 ?26,483)
27,376
TOTAL FUNDS
1,356,482
(1,240.516)
115,966
A curreaL year 12 months &nd prior year 12 irLonihs' LombiDed po.%ition is as follows:
Nct
moveinent
in ￿ndS
TrÉmsfers
between
fLinds
At
31.8.24
Ai 1.9,22
Unrestricted funds
G¢ii¢rdl fund
Planneil matnlenanee and facilities
n14u)agement costs
271,312
236,475
(37,214)
470.573
20.000
20.000
291,312
936,475
(37,214)
490,57J
Restrlcted thnd$
Iducutiotj
Flall an(1 ti'eehold properly lund
Traii)ing clctivilies
Gardeniiig c111 ssrooin
Pollinator ProjeLI
161,475
776,517
loo,000
500
(106.208)
(65,520)
47,140
102,407
710,997
i 00,0011
48,327
46,132
11.621
1,695
(11.621)
1.038,492
(113.975)
37,214
96l,7Jl
TOT.4L FUNDS
1,329,¥114
122,500
1,452,304
Page 23
conriniied...

ANI)
HOO"I"S
TFIE rI.
TAT
for thL Year Lndod JI Au
EN
Iiyt 2024
contliiu
16.
MOVEMEKf IN FUINDS - contlnued
A current yLar 12 months and prior year 12 months combined net movement in funds. includLd in rh¢ above are
a.q tollows..
InL'omin8
re,80urceb
ResoiirLes
expended
k ovemcTht
in Iiinds
Unrestricted funds
General tlind
253,643
117,168)
236,475
Restrlcted funds
Educatioi)
Hall and freehold property tLind
G<irdening classri)om
Pollinator Proj¢ci
2,372,1114
(2,478,392)
(65,520)
(106,208)
(65,520)
46,132
1,621
46,R32
11,621
2,429,937
{2,543,9121
(113,975)
TOTAL FUNDS
2,683.580
(2.561,080)
122,500
'rhc Ilvbtecs have set usidc u sum of £ 100,000 lo lover und satcguai'd Iruining aLlivilies in ¢dse of unfc)resectt
delays or problems willi governinenl fuiiding. This is based on an ¢s1iinaled 3 Inonih's ¢osl.
fin addition the trLlStees reLognise Ihe c051s associated with n)uinlaining the buildings, Faciliti¢.9 and sile and lo
ensurc compliaiic¢ with buildiiig and healtb and safety rcgul4lions and hav¢ dlloL&t¢d a sum of £20,000 lo cuvcr
such costs. Thi8 is baged on Ilie CLlI'r¢nl e.xpcnditiii'o on rouline iiiiprovements, plattncd mainienthnce and the
replacellient of csscntial plaiit dnd ¢quipm¢iit.
ThL Hall ￿nd Fr¢chold Property Fuiid reprcsenls th¢ nel book valuc of the property hcld by the ¢harily.
17.
REI LA'I'ED PARTY DISCLO8URES
During the p¢riod the organisatio￿ reeeiN'¢d s¢rvi¢es froin Cenlral Training Academy amoiinting to E4.UnO
(2023= £4,000). an organisalion in which a .1 rust¢tt is the Managing Director. 'I'he .q¢Tvi¢es are consid¥r¢d to be
providcd on nomial commercial terms.
18.
FRC W'I'HICAL SI'AVDARD - PROVISIONS AVAILABLTr' Tr'OR SMALI. F.Ey'fiTIES
In Cotnmon with n￿nY ot]ier businesses of our siz¢ and nalure we use our auditors lo assist w'ith the preparation
of the finaiici41 slalejnenls.
Puge 24