REGISTERED COMPANY NUMBER: 03400781 (England and Wales) REGISTERED CHARITY NUMBER: 1064070
REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
FOR ROOTS AND SHOOTS
Kings CAP Ltd Statutory Auditor 4 Grovelands Boundary Way Hemel Hempstead Hertfordshire HP2 7TE
ROOTS AND SHOOTS
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CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 August 2025
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|Report of the|Trustees|1|to|5|
|Report|of the|Independent|Auditors|6|to|9|
|Statement|of Financial|Activities|10|
|Balance Sheet|i|
|Cash|Flow Statement|12|
|Notes|to|the Cash|Flow Statement|13|
|Notes|to|the|Financial|Statements|14|to|24|
|Detailed|Statement|of Financial Activities|25|to|26|
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ROOTS AND SHOOTS REPORT OF THE TRUSTEES for the Year Ended 31 August 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives[and][aims]
To advance education for the public benefit by the provision of training and education to young people with learning difficulties and/or emotional and behavioural problems and to promote for the benefit of the public and to advance. the education of the public in the conservation protection and improvement of the physical and natural environment.
The charity seeks to achieve its charitable aims by providing:
- Education and training in horticultural and conservation for young people with learning difficulties, social and emotional problems, to help them find and keep employment - Environmental education for the whole community and for the enrichment of the biodiversity of the local area
Public benefit
The Trustees confirm they have complied with their duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. Roots and Shoots provides vocational training for young people with learning, behavioural and emotional difficulties which includes Support to improve functional skills and personal development alongside practical skills in areas including Horticulture and Retail.
We also provide environmental education to schools and the local community and use the assets and resources of the charity to promote a sustainable environment and for the benefit of the public. The charity is located in an inner city area where many local residents and schoolchildren live on large social housing estates and do not have access to the natural useworld. We aim to redress this imbalance by working with schools and the wider community and encourage access to and of the Wildlife Garden, neighbouring land and the charity's resources and expertise.
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REPORT OF THE TRUSTEES for the Year Ended 31 August 2025
ACHIEVEMENTS AND PERFORMANCE
There have been 47 students enrolled in the 25-26 academic year. Each Roots and Shoots student receives a bespoke program according to need and interests, with a range of holistic support. The Education Management team directly supports students and their families with ongoing safeguarding and welfare issues. This year we achieved the Matrix Standard as part of the development of our Careers Programme, we will continue to refresh this on an annual basis to ensure that high standards of careers guidance is embedded throughout the organisation.
The Study Programme’s Horticulture students work extensively onsite and for other community groups to positively impact the local area, this includes church gardens in the locality. This year we formalised our hospitality training by providing the Entry 3 Introduction to the Hospitality Industry course.
Our School Links programme continues, following successful funding for a 3-year rolling programme from The Walcot Foundation benefitting pupils of the Lambeth SEN schools Lansdowne, Turney and Elmcourt. We are looking to develop new funding streams for our School Links programme and to develop a wider base of schools to engage with this programme. This helps to build our relationships with local SEN secondary schools, and provides a funnel for future Study Programme recruitment. We have also begun to further collaborate with other local SEN colleges to enhance opportunities for young Londoners with SEN.
Our comprehensive building and maintenance programme this year included upgraded restroom facilities and extensive exterior maintenance of the main building, providing long term benefits for the site. A successful funding bid resulted in our students cooking once a week for disadvantaged members of the community at Bonnington Cafe, funded by the Covent Garden Market Authority. This has been very well received and attended by customers.
We have launched a new environmental education programme called "City Saplings". Funded through the income raised by our corporate volunteering programme and donations, its goal is to benefit local primary and nursery schools who have little or no access to green spaces by providing access to nature and activities in our Wild Garden.
Our venue hire continues to support charities and not-for-profit organisations by providing all their needs for training and meeting facilities. We also provide an extensive catering menu, prepared and cooked on site by our chefs and students as part of their training, using ingredients grown on our site whenever possible. Below are some quotes from our venue hire clients feedback:
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"Thank you to the team for the fabulous venue! We were made to feel welcomed and looked after, nothing was too much trouble. The food was delicious and we had some great feedback from our attendees. It was important to us that we held our event in a venue which aligned with our own values and we felt that Roots and Shoots met this brief, we are so glad to have used your lovely venue and will be recommending it going forward."
"Such a wonderful venue, with a brilliant team. Everyone we interacted with was so kind and helpful. The garden tour was a real highlight and you have created a very special place!"
"Thank you for providing a beautiful oasis for our team away day - the environment really contributed to a sense of stress-free creativity and team building,...The staff were all really kind, cheerful and helpful - and the food was absolutely delicious... We would definitely choose to use Roots and Shoots again for future team away days."
We regularly run biannual community open day events, "Roots Goes Wild" and "Flourishfest", These events promote environmental education in the community with horticultural, wildlife-focused and creative activities, which continue to grow in popularity, with around 500 people attending each event. We invite environmental charities to take part in these events to further promote awareness of environmental issues and ways everyone can support nature locally.
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Our corporate volunteering programme is focused on doing practical activities which help underpin the high standard of our gardens, and develop underused parts of the site. This year we hosted 36 volunteer groups, made up of 414 individuals, who have supported us in developing the final part of the Wild Garden into an outdoor classroom and sensory garden, which we expect to be ready for use in 2026, Volunteers get up-close with nature, as another form of environmental education which reaches an audience who are otherwise nature-deprived. We also have a group of skilled individual volunteers, drawn from the local community who volunteer on a weekly basis to help maintain the gardens.
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REPORT OF THE TRUSTEES for the Year Ended 31 August 2025
This year we collaborated on a successful art project with the Grounding Project, an NHS horticultural thetapy programme for refugees and asylum seekers suffering from PTSD. Four large planters were decorated with colourful mosaic patterns all produced on site with the help of staff and volunteers as part of a celebration for World Refugee Day.
In collaboration with Lambeth Council, in recent years we have been developing the neighbouring Lambeth Walk Doorstep Green horticulturally, We began in 2023 by planting a wild flower meadow and native hedgerow which we continue to maintain, and this year horticulture students and corporate volunteers have planted a community orchard, for the benefit of the community and wildlife.
FINANCIAL REVIEW
Reserves policy
The charity's free reserves as at 31 August 2025 were £638,981 (31 August 2024: £470,573),
The trustees are actively looking to build the organisation's reserves in case of unplanned substantial maintenance costs. The trustees are targeting reserve levels between £650,000 and £750,000 to cover and safeguard the costs of its core training activities in case of unforeseen delays or problems with government and other funding. This is based on an estimated 3 month's cost and to cover other potential liabilities.
The Hall and Freehold Property Fund represents the net book value of the property held by the charity.
Going concern
The financial statements have been prepared on a going concern basis which assumes that the charity will continue for the next 12 months. The trustees continue to adopt the going concern basis of accounting on the basis of continued funding from local authorities and diversification into ancillary activities to support the long term strategy of the charity. The trustees regularly review the financial position and performance of the charity to ensure there is relevant contingencies in place should their funding be impacted. There are no material uncertainties about the charity's ability to continue for the foreseeable future.
FUTURE PLANS
As part of our capacity-building initiative, we have begun the redevelopment of the final unutilised quarter of the Wild Garden. Funded by the National Lottery it will be transformed into an educational garden and large outdoor activity area for all current programmes, including the new City Saplings programme.
We continue to collaborate with other environmental charities to further our impact on the urban environment, and are working with Lambeth Council to directly improve biodiversity in the local area by planting trees in the local area.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
A review and update of the Articles of Association was agreed by the Charity Commission in 2025. This would allow the organisation to increase the number of trustees from 8 to 10, reflecting the growth and development of the charity.
We have been developing the resilience of the organisation in a variety of aspects, including cybersecurity, GDPR, operations and financial reporting systems and safeguards, with increased training for all staff. Key policies are undergoing active review, including safeguarding and finance policies as part of good practice and will continue to be reviewed on a regular basis.
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Organisational structure
Roots and Shoots has a clearly defined structure comprising a board of trustees and a finance and general purpose sub committee. This governing body has responsibility for the overall management, strategic direction and policy of the charity.
The day to day responsibility for the provision of services, administration, operational functions, fundraising and development of the organisation is the responsibility of the Roots and Shoots Company Secretary.
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REPORT OF THE TRUSTEES for the Year Ended 31 August 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Induction and training of new trustees Trustees are appointed by the Board and serve for three years after which they may be reappointed. Potential trustees are invited to submit a CV to the Board and to meet with the Company Secretary, Chair and other trustees as necessary. They are provided with information on the charity and a copy of the annual accounts. Trustees’ interests are recorded on appointment and updated annually. Any likely conflict of interest is declared at the start of each meeting, recorded in the minutes and if applicable the trustee would not participate in the decision.
Risk management
The trustees have a duty to review and identify the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have established a risk register which is reviewed on an annual basis and monitored at their quarterly management meetings,
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03400781 (England and Wales)
Registered Charity number 1064070
Registered office Walnut Tree Walk Kennington London SEI1 6DN
Trustees
Rev G G Cocking D Coghlan G King M L Macdonald AM Mitchell V A Stapleton J Thomson P Campbell
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Company Secretary LM Phillips
Auditors Kings CAP Ltd Statutory Auditor 4 Grovelands Boundary Way Hemel Hempstead Hertfordshire HP2 7TE
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STATEMENT OF TRUSTEES’ RESPONSIBILITIES The trustees (who are also the directors of Roots and Shoots for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland",
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REPORT OF THE TRUSTEES for the Year Ended 31 August 2025
STATEMENT OF TRUSTEES' RESPONSIBILITIES- continued Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial staternents in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- ~ select suitable accounting policies and then apply them consistently; ; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company. will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities,
In so far as the trustees are aware:
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there is no relevant audit information of which the charitable company's auditors are unaware; and
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- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
AUDITORS
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The auditors, Kings CAP Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.
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 2.6).2.f2b... and signed on its behalf by:
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V A Stapleton - Trustee
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tittedREPORT OF THE INDEPENDENTANION AUDITORSAUDITORS TO THELO THE MEMBERSMEMBERS OFOF ROOTS AND SHOOTS
Opinion
We have audited the financial statements of Roots and Shoots (the ‘charitable company’) for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’,
In our opinion the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 August 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including andFinancial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’; - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note L& to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees! use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial staternents and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard,
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Opinions on other matters prescribed by the Companies Act 2006 ‘In our opinion, based on the work undertaken in the course of the audit: - the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent.with the financial statements; and - the Report of the Trustees has been prepared in accordance with applicable legal requirements.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ROOTS AND SHOOTS
Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees,
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We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
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~ adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
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- the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or ~ we have not received all the information and explanations we require for our audit; or ~ the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees,
Responsibilities of trustees
As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ROOTS AND SHOOTS
Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial staternents.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations was to ensure the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations,
We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity by way of discussions with the trustees and from our commercial knowledge and experience in the charitable sector. We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011 and data protection, employment and health and safety legislation.
We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls we performed analytical procedures to - identify any unusual or unexpected relationships; tested journal entries to identify unusual transactions assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and investigated the rationale behind significant or unusual transactions, ° ;
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In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation: ~ enquiring of management as to actual and potential litigation and claims; and - reviewing correspondence with relevant regulators, and the company's external advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the and trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
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A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ROOTS AND SHOOTS
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Sara Brown (Senior Statutory Auditor) for and on behalf of Kings CAP Ltd Statutory Auditor 4 Grovelands Boundary Way Hemel Hempstead Hertfordshire HP2 7TE
Date: ... “1...Mousey,2.09
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STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2025
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|31.8,25|31.8.24|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and|legacies|3|”|1,475,722|1,475,722|1,068,121|
|Charitable|activities|6|
|Charitable|activities|-|§,378|5,378|3,401|
|Other|trading|activities|4|165,278|109,444|274,722|245,735|
|Investment|income|5|4,994|6,265|11,259|9,841|
|Total|170,272|1,596,809|1,767,081|1,327,098|
|EXPENDITURE|ON|
|Charitable|activities|7|
|Charitable|activities|1,864|1,346,076|1,347,940|1,287,804|
|Other|“|33,726|33,726|32,760|
|Total|1,864|1,379,802|1,381,666|1,320,564|
|NET INCOME|168,408|217,007|385,415|6,534|
|RECONCILIATION|OF|FUNDS|
|Total|funds brought|forward|490,573|961,731|1,452,304|1,445,770|
|TOTAL FUNDS CARRIED FORWARD|658,981|1,178,738|1,837,719|1,452,304|
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The notes form part of these financial statements
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|31|August|2025|
|Unrestricted|31.8.25|31.824|
|funds|Restricted|Total|Total|
|Notes|funds|funds|funds|
|FIXED|ASSETS|£|£|£|£|
|Tangible|assets|13|-|$55,444|855,444|834,836|
|CURRENT|ASSETS|
|Debtors|14|“|44,696|44,696|42,164|
|Cash|at bank and|in hand|658,981|382,820|1,041,801|591,555|
|658,981|427,516|1,086,497|633,719|
|CREDITORS|
|Amounts|falling due|within|one year|15|-|(104,222)|(104,222)|(16,251)|
|NET CURRENT ASSETS|658,981|323,294|982,275|617,468|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|658,981|1,178,738|1,837,719|1,452,304|
|NET ASSETS|658,981|1,178,738|1,837,719|1,432,304|
|FUNDS|16|
|Unrestricted|funds|658,981|490,573|
|Restricted|funds|1,178,738|961,731|
|TOTAL FUNDS|1,837,719|1,452,304|
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These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on wos ee Bap Ref Pe Be and were signed on its behalf by:
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V A Stapleton - Trustee
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The notes form part of these financial statements
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CASH FLOW STATEMENT for the Year Ended 31 August 2025
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|Notes|31.8.25|31,8.24|
|£|£|
|Cash|flows from|operating|activities|
|Cash generated|from operations|]|527,095|58,570|
|Net cash provided by operating|activities|527,095|58,570|
|Cash|flows|from|investing|activities|
|Purchase of tangible|fixed assets|(88,108)|(74,182)|
|Interest received|11,259|9,841|
|Net cash|used|in|investing|activities|(76,849)|(64,341)|
|Change|in cash|and|cash|equivalents|in|
|the reporting period|450,246|(5,771)|
|Cash|and|cash|equivalents|at|the|
|beginning of the reporting period|591,555|597,326|
|Cash|and|cash|equivalents|at|the|end|of|
|the|reporting period|1,041,801|591,555|
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The notes form part of these financial statements
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1, RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
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NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 August 2025
| 31,8.25 | 31.8.24 | |
|---|---|---|
| £ | £ | |
| Net income for the reporting period (as per theStatement ofFinancial | ||
| Activities) | 385,415 | 6,534 |
| Adjustments for: | ||
| Depreciation charges | 67,500 | 51,416 |
| Interest received | (11,259) | (9,841) |
| (Increase)/decrease in debtors | (2,532) | 27,223 |
| Increase/(decrease) in creditors | 87,971 | (16,762) |
| Netcashprovidedbyoperations | 527,095 | 58,570 |
ANALYSIS OF CHANGES IN NET FUNDS
| At 1.9.24 | Cash flow | At 31.8.25 | |
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| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 591,555 | 450,246 | 1,041,801 |
| 591,555 | 450,246 | 1,041,801 | |
| Total | 591,555 | 450,246 | 1,041,801 |
The notes form part of these financial statements :
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- ACCOUNTING POLICIES
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ROOTS AND SHOOTS NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 August 2025
Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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The financial statements have been prepared on a going concern basis which assumes that the charity will continue for the next 12 months. The trustees continue to adopt the going concern basis of accounting on the basis of continued funding from local authorities and diversification into ancillary activities to support the long term strategy of the charity. The trustees regularly review the financial position and performance of the charity to ensure there is relevant contingencies in place should their funding be impacted. There are no material uncertainties about the charity's ability to continue for the foreseeable future.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably,
Voluntary income, including donations, gifts and legacies and grants that provide core funding or are ofa general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income derived from Hall hire and other events is recognised as earned on the basis of when the service is provided.
Income from charitable activities includes income recognised as earned where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability,
Investment income is recognised on a receivable basis.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line from date of acquisition Plant and machinery - 25% on reducing balance Fixtures and fittings ~ 25% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment ~ 25% on reducing balance
Where the recoverable amount of a tangible asset is found to be below its net book value the asset is written down to its recoverable amount and the loss in impairment is charged to the relevant expenditure category of the statement of financial activities. Where an asset is not primarily used to generate income its impairment is assessed by reference to its service potential on its initial acquisition. In the year, the charity currently has no tangible fixed assets to which impairment provisions apply.
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amNOTES[iiieamnenaeaaaeeaaeetat] TO THE[a][taeealemeeta] FINANCIAL[ a][eaeeneecemesemeataaneener][ acne] STATEMENTSeteet ee en ce - continuedLl for the Year Ended 31 August 2025
1, ACCOUNTING POLICIES- continued
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity, Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements,
Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Financial instruments The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 ‘Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest, Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities,
Basic financial liabilities
Basic financial liabilities, including creditors, that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, Financial liabilities classified as payable within one year are not amortised,
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method,
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of businessless, from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or price Ifand not,subsequentlythey are presentedmeasuredasatnon-current amortised costliabilities,using theTradeeffectivecreditorsinterestare recognisedmethod. initially at transaction
.
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SethNOTES TOmtn THEnei FINANCIAL CM LAL STATEMENTSOLA TEMENTS ~- continuedcontinued for the Year Ended 31 August 2025 2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on. historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates, The estimates and underlying assumption are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Critical Judgements recognisedThe followingin thejudgementsfinancial (apartstatements, from those involving estimates) have had the most significant effect on amounts
Legacy Income Legacy income is recognised in the accounts when it is probable it will be remitted to the charity and can be measured reliably,
Key sources of estimation uncertainty The estimates and assumptions which have significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows, .
)
Depreciation rate of Freehold Property The trustees adopt a 50 year straight line depreciation policy on the buildings in which they occupy. Due to the nature of the buildings use and location the depreciation rate adopted reflects the general wear and tear of the building over time.
- DONATIONS AND LEGACIES
----- Start of picture text -----
31.8.25 318.24
£ £
Donations
Grants 183,164 62,174
1,292,558 1,005,947
1,475,722 1,068,121
Grants received, included in the above, are as follows:
31.8.25 3.8.24
Education £ €
High and Skills Funding Agency 637,431 491,851
High Needs Funding - Lambeth SEN 231,954 245,847
High Needs Funding - London Borough Merton 20,633 14,424
High Needs Funding - Southwark Council 205,244 134,068
Needs Funding - Wandsworth Council 70,598 59,043
HighHigh Needs Funding - Westminster Council 25,201 21,464
High Needs Funding - Lewisham Council 89,179 39,250
Needs Funding - Croydon Council 12,318 -
1,292,558 1,005,947
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4, OTHER TRADING ACTIVITIES
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:
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NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 August 2025
| 31.8.25 | 31.8.24 | ||||
|---|---|---|---|---|---|
| Hall hire School links&studyprogramme |
£ 156,964 117,758 |
£ 122,009 123,726 |
|||
| 274,722 | 245,735 | ||||
| 5. | INVESTMENTINCOME | ||||
| 31.8.25 | 31,8,24 | ||||
| Deposit account interest | £ 11,259 |
£ 9,841 |
|||
| 6. | INCOMEFROMCHARITABLE ACTIVITIES | ||||
| Sales | Activity Charitable activities |
31.8,.25 £ 5,378 |
31.8.24 £ 3,401 |
||
| 7, | CHARITABLE ACTIVITIES COSTS | ||||
| Support | |||||
| Direct | costs (see | ||||
| Costs | note 8) | Totals | |||
| Charitable activities | £ 45,604 |
£ 1,302,336 |
£ 1,347,940 |
||
| 8. | SUPPORT COSTS | ||||
| Governance | |||||
| Other | costs | Totals | |||
| Charitable activities | £ 1,274,130 |
£ 28,206 |
£ 1,302,336 |
||
| Support costs, included in the | above, are as follows: | ||||
| 31.8.25 | 31,8.24 | ||||
| Charitable | Total | ||||
| activities | activities | ||||
| Wages Social security Pensions Premises costs Insurance Lightandheat Telephoneand internet Printing, postage&stationery Sundries Bankcharges Stafftraining Computercosts Motorexpenses |
£ 694,457 59,282 15,340 72,962 17,365 33,522 5,533 10,490 785 609 3,644 13,171 2,706 |
£ 619,849 47,385 13,711 134,011 21,899 §7,459 5,168 10,007 70 738 1,950 12,366 1,309 |
|||
| Carriedforward | 929,866 | 925,922 |
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2025
8. SUPPORT COSTS - continued
----- Start of picture text -----
||||||
|---|---|---|---|---|
|318,25|31.8.24|
|Charitable|Total|
|activities|activities|
|Brought|£|£|
|forward|929,866|925,922|
|Education & Certs|34,284|21,051|
|Trustee|expenses|5,085|5,344|
|Student expenses|10,843|12,662|
|Membership &|registration|fees|65|429|
|Support staff|240,354|213,880|
|Legal and|professional|5,412|8,764|
|Data management|8,400|4,000|
|Security and|health & safety|2,120|3,229|
|Marketing|Costs|441|594|
|HR|2,736|711|
|Volunteer|expenses|and costs|15|-|
|Public|events|735|-|
|Depreciation of|tangible|fixed assets|33,774|18,656|
|Auditors' remuneration|3,600|3,600|
|Accountancy|fees|24,606|23,835|
|1,302,336|1,242,677|
|NET INCOMEKEXPENDITURE) INCOMEKEXPENDITURE)|
|Net income/(expenditure)|is|stated|after charging/(crediting):|
|31.8.25|31.8.24|
|Auditors'|£|£|
|remuneration|3,600|3,600|
|Depreciation|- owned assets|67,501|51,418|
----- End of picture text -----
9 NET INCOMEKEXPENDITURE) INCOMEKEXPENDITURE)
- TRUSTEES' REMUNERATION AND BENEFITS
)
There were no trustees’ remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024,
Trustees’ expenses
There were trustee's expenses of £5,085 paid during the year ended 31 August 2025 (2024: £5,344),
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- STAFF COSTS
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2025
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|31.8.25|31.8.24|
|£|£|
|Wages|and|salaries|694,457|619,849|
|Social|security|costs|59,282|47,385|
|Other|pension|costs|15,340|13,711|
|769,079|680,945|
|The|average monthly number|of employees|during|the year was|as|follows:|
|31.8.25|31.8.24|
|Management|1|||
|Adiministration|5|5|
|Project|workers|21|20|
|27|26|
|No|employees|received|emoluments|in|excess|of £60,000.|
|12.|COMPARATIVES|FOR THE STATEMENT OF FINANCIAL|ACTIVITIES|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|£|£|£|
|INCOME AND|ENDOWMENTS FROM|
|Donations|and|legacies|“|1,068,121|1,068,121|
|Charitable|activities|
|Charitable|activities|-|3,401|3,401|
|Other|trading|activities|146,342|99,393|245,735|
|Investment|income|4,678|$,163|9,841|
|Total|151,020|1,176,078|1,327,098|
|EXPENDITURE|ON|
|Charitable|activities|
|Charitable|activities|3,135|1,284,669|1,287,804|
|Other|-|32,760|32,760|
|Total|3,135|1,317,429|1,320,564|
|NET INCOME/EXPENDITURE)|147,885|(141,351)|6,534|
|Transfers|between|funds|(37,214)|37,214|-|
|Net|movement in|funds|110,671|(104,137)|6,534|
|RECONCILIATION|OF|FUNDS|
|Total funds|brought|forward|379,902|1,065,868|1,445,770|
|TOTAL FUNDS|CARRIED FORWARD|490,573|961,731|1,452,304|
----- End of picture text -----
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- TANGIBLE FIXED ASSETS
;
; .
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 August 2025
| TANGIBLE FIXED ASSETS | |||
|---|---|---|---|
| Fixtures | |||
| Freehold | Plant and | and | |
| property | machinery | fittings | |
| £ | £ | £ | |
| COST | |||
| At | September2024 Additions |
1,796,323 ~ |
2,495 ~ |
| At 31 August2025 | 1,796,323 | 2,495 | 342,714 |
| DEPRECIATION | |||
| At | September2024 | 1,036,999 | 1,325 |
| Charge foryear | 33,727 | 293 | 29,165 |
| At 31 August 2025 | 1,070,726 | 1,618 | 227,081 |
| NETBOOKVALUE | |||
| At 31 August2025 | 725,597 | 877 | 115,633 |
| At31 August2024 | 759,324 | 1,170 | 58,556 |
| Motor vehicles |
Computer equipment |
Totals | |
| £ | £ | £ | |
| COST | |||
| At | September2024 Additions |
26,000 “ |
93,668 1,867 |
| At 31 August2025 | 26,000 | 95,535 | 2,263,067 |
| DEPRECIATION | |||
| At | September2024 Charge foryear |
25,941 15 |
77,941 4,301 |
| At 31 August2025 | 25,956 | 82,242 | 1,407,623 |
| NETBOOKVALUE | |||
| At 31 August 2025 | 44 | 13,293 | 855,444 |
| At31August2024 | 39 | 15,727 | 834,836 |
Included in cost or valuation of land and buildings is freehold land of £110,000 (2024 - £1 10,000) which is not depreciated.
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2025
- DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
----- Start of picture text -----
||||||
|---|---|---|---|---|
|31.8.25|31.8.24|
|£|£|
|Trade|debtors|38,161|35,690|
|Prepayments|6,535|6,474|
|44,696|42,164|
|{5.|CREDITORS:|AMOUNTS|FALLING DUE WITHIN ONE|YEAR|
|31.8.25|31.8.24|
|Trade|£|£|
|Other|creditors|22,426|6,407|
|creditors|76,156|4,204|
|Accruals|5,640|5,640|
|104,222|16,251|
|16.|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1,9.24|in|funds|31,8.25|
|Unrestricted|funds|£|£|£|
|General|fund|470,573|168,408|638,981|
|Equipment and|maintenance|20,000|~|20,000|
|Restricted|funds|490,573|168,408|658,981|
|Education|102,407|247,450|349,857|
|Hall and|freehold property fund|710,997|(33,726)|677,271|
|Training|activities|100,000|"|100,000|
|Gardening classroom|48,327|(15,296)|33,031|
|Paradise Garden|Project|”|18,579|18,579|
|961,731|217,007|1,178,738|
|TOTAL FUNDS|1,452,304|385,415|1,837,719|
----- End of picture text -----
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NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 August 2025
16. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General|fund|170,272|(1,864)|168,408|
|Restricted|funds|
|Education|1,577,109|(1,329,659)|247,450|
|Hall and|freehold property fund|-|(33,726)|(33,726)|
|Gardening|classroom|“|(15,296)|(15,296)|
|Paradise|Garden|Project|19,700|(1,12)|18,879|
|1,596,809|(1,379,802)|217,007|
|TOTAL FUNDS|1,767,081|(1,381,666)|385,415|
----- End of picture text -----
Comparatives for movement in funds
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.9.23|in|funds|funds|31.8.24|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|359,902|147,885|(37,214)|470,573|
|Planned|maintenance|and|facilities|
|management|costs|20,000|-|-|20,000|
|Restricted|funds|379,902|147,885|(37,214)|490,573|
|Education|200,479|(145,212)|47,140|102,407|
|Hall|and freehold property|fund|743,757|(32,760)|“|710,997|
|Training activities|100,000|~|“|100,000|
|Gardening classroom|21,632|25,000|1,695|48,327|
|Pollinator Project|”|11,621|(11,621)|-|
|1,065,868|(141,351)|37,214|961,731|
|TOTAL FUNDS|1,445,770|6,534|-|1,452,304.|
----- End of picture text -----
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2025
- MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General|fund|151,020|(3,135)|147,885|
|Restricted|funds|
|Education|1,139,457|(1,284,669)|(145,212)|
|Hall and|freehold property fund|”|(32,760)|(32,760)|
|Gardening classroom|25,000|-|25,000|
|Pollinator Project|11,621|”|11,621|
|1,176,078|(1,317,429)|(141,351)|
|TOTAL FUNDS|1,327,098|(1,320,564)|6,534|
----- End of picture text -----
A current year 12 months and prior year [2 months combined position is as follows:
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.9.23|in|funds|funds|31.8,25|
|Unrestricted|funds|£|£|£|£|
|General|fund|359,902|316,293|(37,214)|638,981|
|Planned maintenance|and|facilities|
|management|costs|20,000|-|-|20,000|
|Restricted|funds|379,902|316,293|(37,214)|658,981|
|Education|200,479|102,238|47,140|349,857|
|Hall and|freehold property fund|743,757|(66,486)|”|677,271|
|Training|activities|100,000|-|-|100,000|
|Gardening classroom|21,632|9,704|1,695|33,031|
|Pollinator|Project|-|11,621|(11,621)|-|
|Paradise Garden Project|“|18,579|-|18,579|
|1,065,868|75,656|37,214|1,178,738|
|TOTAL FUNDS|1,445,770|391,949|-|1,837,719|
----- End of picture text -----
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NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 August 2025
16, MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|321,292|(4,999)|316,293|
|Restricted|funds|
|Education|2,716,566|(2,614,328)|102,238|
|Hall and|freehold|property|fund|“|(66,486)|(66,486)|
|Gardening|classroom|25,000|(15,296)|9,704|
|Pollinator|Project|11,621|-|11,621|
|Paradise|Garden|Project|.|19,700|,t21)|18,579|
|2,772,887|(2,697,231)|75,656|
|TOTAL FUNDS FUNDS|3,094,179|(2,702,230)|391,949|
----- End of picture text -----
TOTAL FUNDS FUNDS
The trustees have set aside a sum of £100,000 to cover and safeguard training activities in case of unforeseen delays or problems with government funding. This is based on an estimated 3 month's cost.
In addition the trustees recognise the costs associated with maintaining the buildings, facilities and site and to ensure compliance with building and health and safety regulations and have allocated a sum of £20,000 to cover such costs. This is based on the current expenditure on routine improvements, planned maintenance and_ the replacement of essential plant and equipment.
; .
The Hall and Freehold Property Fund represents the net book value of the property held by the charity.
17, RELATED PARTY DISCLOSURES
During the period the organisation received services from Central Training Academy amounting to £8,400 (2024: £4,000), an organisation in which a Trustee is the Managing Director. The services are considered to be provided on normal commercial terms.
- FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES
In common with many other businesses of our size and nature we use our auditors to assist with the preparation of the financial! statements.
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ROOTS AND SHOOTS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2025
| 31.8.25 | 31.8.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations Grants |
183,164 1,292,558 |
62,174 1,005,947 |
| 1,475,722 | 1,068,121 | |
| Other trading activities | ||
| Hall hire | 156,964 | {22,009 |
| School links& studyprogramme | 117,758 | 123,726 |
| 274,722 | 245,735 | |
| Investment income | ||
| Deposit account interest | 11,259 | 9,841 |
| Charitable activities | ||
| Sales | §,378 | 3,401 |
| Total incoming resources | 1,767,081 | 1,327,098 |
| EXPENDITURE | ||
| Charitable activities | ||
| Horticultural expenditure | 19,389 | 17,511 |
| Shop purchases | 369 | 275 |
| Equipment purchases | 8,482 | 11,694 |
| Catering costs | 17,364 | 15,647 |
| 45,604 | 45,127 | |
| Other | ||
| Freehold property | 33,726 | 32,760 |
| Support costs | ||
| Other | ||
| Wages | 694,457 | 619,849 |
| Social security | 59,282 | 47,385 |
| Pensions | 15,340 | 13,711 |
| Premises costs | 72,962 | 134,011 |
| Insurance | 17,365 | 21,899 |
| Lightand heat | 33,522 | 57,459 |
| Telephone and internet | 5,533 | 5,168 |
| Printing, postage& stationery | 10,490 | 10,007 |
| Sundries | 785 | 70 |
| Bank charges | 609 | 738 |
| Carriedforward | 910,345 | 910,297 |
This page does not form part of the statutory financial statements
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ROOTS AND SHOOTS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2025
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|||||||
|---|---|---|---|---|---|
|31.8.25|31.8.24|
|Other|£|£|
|Brought forward|910,345|910,297|
|Staff training|3,644|1,950|
|Computer costs|13,171|12,366|
|Motor expenses|2,706|1,309|
|Education & Certs|34,284|21,051|
|Trustee|expenses|5,085|5,344|
|Student expenses|10,843|12,662|
|Membership &|registration|fees|65|429|
|Support|staff|240,354|213,880|
|Legal and professional|$,412|8,764|
|Data management|'|$,400|4,000|
|Security and health & safety|2,120|3,229|
|Marketing|Costs|44]|594|
|HR.|2,736|711|
|Volunteer expenses|and|costs|15|-|
|Public|events|735|-|
|Depreciation|of tangible|fixed|assets|33,774|18,656|
|1,274,130|1,215,242|
|Governance|costs|,|
|Auditors’ remuneration|3,600|3,600|
|Accountancy fees|24,606|23,835|
|28,206|27,435|
|Total resources expended|1,381,666|‘1,320,564|
|Net income|385,415|6,534|
----- End of picture text -----
This page does not form part of the statutory financial statements
Page 26