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2024-03-31-accounts

ROOTS FOUNDATION TRUSTEES ANNUAL REPORT 2023

ROOTS FOUNDATION

CHARITY NAME: ROOTS FOUNDATION

CHARITY REG. NO: 1117328

COMPANY REG NO. 05928707

TRUSTEES: Ms Phoebe Obeto Mr Arthur Otieno

DIRECTOR Mr Dickson Aduonga

ADDRESS: 123 Butler Road Harrow HA1 4DU

BANKERS: Barclays Bank Station Road Harrow HA1 2AN

ACCOUNTANTS: Tom Bora Management Accountants Ltd Chartered Management Accountants 111 Watling Gate Unit 1 297-303 Edgware Road NW9 6NB

2

ROOTS FOUNDATION

ORGANIZATIONAL STRUCTURE:

Roots Foundation is a community charity founded in the year 2000 to provide services to people of black and minority ethnic groups. The Organization works both in the UK and abroad. However, currently there are no projects being carried out, outside of the United Kingdom.

The projects that we are involved with currently are for the benefit of the BAME communities in England with specific reference to those of African heritage in London. The organization provides health promotion, information and advice on HIV/AIDS and other STIs, healthy living, education, housing, training and employment, and volunteering.

The organization has a committee of trustees. The trustees are recruited from members of the public through our participatory community events and social networks. The trustees are responsible for the recruitment of volunteers who carry out our community charitable activities during the year.

AIM(S)

The Organization aims to reach out to all people of African and Kenyan communities in England and Wales.

OBJECTIVE(S):

The relief of need among people of African and Kenyan origin living in the UK and abroad through the provision of advice, information, workshops and financial assistance.

The relief of need through the provision of activities and outings for those of African and Kenyan origin living in the UK and abroad who are suffering from illness or trauma or who are otherwise in need due to their economic and social circumstances in the interests of social welfare to help the integration of these people into the community so that their conditions of life may be improved.

CHARITABLE ACTIVITIES:

This report captured major community PrEP activities carried out by Roots Foundation in the year 2023-24 in the London borough of Barnet. The project mainly targeted and focused on sexual health awareness among BME communities in Barnet with particular emphasis on distribution and dissemination of PrEP related information and resources.

As a small community-based organization, to effectively promote and achieve our sexual health promotion targets, we mainly rely on volunteers so that our services can reach those hard-to-reach BME individuals and families who may be at higher risk of new HIV infections.

Achieved Aims and Objectives:

The project attained its aims of raising awareness of PrEP resources and services to our targeted groups in the borough and signposted them to local sexual health and HIV/AIDS service providers.

Our volunteers engaged service users in one-to-one, home visits, group meetings, SMS, Calls, and social media discussions to encourage behavioural change and

3

ROOTS FOUNDATION

increase access to and uptake of PrEP services at local service providers such as GUM clinics and pharmacies.

From the work we have conducted in the past three years, it is evident that HIV/AIDS and preventive sexual health interventions, notably PrEP interventions, are much needed among people from the black community in the London borough of Barnet. Most of the targeted groups for intervention in this community are very mobile due to work and housing issues and this requires more volunteers to undertake the community PrEP outreach preventive interventions.

Our service users are gaining more confidence in presenting early and engaging with public and sexual health officers from around the borough to improve access and uptake of PrEP at point of care testing at local pharmacies, GUM clinics and voluntary organizations that provide such services at the convenience of the patient/service users. However, there is an urgent need to continue to sign-post service users to such contacts

Outcomes:

The project successfully achieved its set objectives as stated in the project by recruiting a coordinator to lead the project and ensure successful implementation of the project aims and objectives. In total eight volunteers were recruited, trained and effectively carried out project activities by conducting meetings, calls, signposting and engaging with service users during dissemination and distribution of 5000 PrEP leaflets and information.

Project Evaluation:

We conducted an evaluation of our work for the past three years in February 2024 in Mill Hill attended by 65 people. Regular monitoring and evaluation of PrEP delivery within the local community and by locally embedded community organizations such as Roots Foundation is important for us to comprehend the effectiveness of PrEP service and its place within the wider local HIV preventive interventions. This way we can identify gaps in service and initiate effective preventative interventions in areas that still need more work.

From the work we have conducted in the past three years, it is evident that HIV/AIDS and preventive sexual health interventions, notably PrEP interventions, are much needed among people from the black community in the London borough of Barnet. Most of the targeted groups for intervention in this community are very mobile due to work and housing issues and this requires more volunteers to undertake the community PrEP outreach preventive interventions.

Our service users are gaining more confidence in presenting early and engaging with public and sexual health officers from around the borough to improve access and uptake of PrEP at point of care testing at local pharmacies, GUM clinics and voluntary organisations that provide such services at the convenience of the patient/service users. However, there is an urgent need to continue to sign-post service users to such contacts

4

ROOTS FOUNDATION

Evaluation Findings:

After lengthy discussions of our work over the years, participants agreed that Roots Foundation is doing good work in promoting sexual health, in particular enlightening BME groups on HIV pre-exposure prophylaxis (PrEP) in the London borough of Barnet.

That most of the BME groups particularly those of African descent who are at high risk of new HIV infections are currently getting awareness about PrEP and access points of service delivery like GUM and pharmacies.

That volunteers are doing well in reaching out and engaging with hard-to-reach service users such as young women and men who may not be aware that PrEP services can be accessed locally.

There is a need for more people to be encouraged to come forward and access relevant HIV preventative intervention services to eliminate new HIV infections among members of the BME in Barnet and England by 2030.

Conclusions:

The work is going well, and many people are being reached through our services daily. In the past year many people accessed our services through local one-to-one contacts, leaflet distribution and in-house meetings.

There is still a need to promote PrEP as there is evidence from service users that stigma is still a major hindrance to service uptake and use by local BME communities, however, most of the service users have learnt about different modes of transmission, risks of unprotected sex and how important PrEP services are to stop infection. That there is a need for the organization to recruit more volunteers to carry out outreach work in all parts of the borough.

That there is a need to sign-post service users to point of care testing and encourage uptake and use of such services in the local community.

That the organization needs to work closely with other voluntary service providers in the borough to achieve maximum outcomes for the benefit of the service users through effective utilization of our resources.

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Company Registered Number: 05928707 Charity number: 1117328

The Trustees and Management committee present the the accounts of the charity for the

ROOTS FOUNDATION (A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

ROOTS FOUNDATION

(A Company Limited by Guarantee)

CONTENTS

The Trustees and Management committee present the the accounts of the charity for the Page
Reference and Administrative Details of the Charity,Its Trustees and Advisors 1
Trustees' Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance sheet 5
Notes to the Accounts 6

ROOTS FOUNDATION (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS FOR THE YEAR ENDED 31MARCH 2024

The Trustees and Management committee present the the accounts of the charity for the

Trustees Mr Arthur Otieno
Ms Phoebe Achieng Obeto
Director Mr Dickson Aduonga
Company registered
number 05928707
Charity registered
number 1117328
Registered office 123 Butler Road
Harrow
HA1 4DU
Bankers Barclays Bank
355 Station Road
Harrow
HA1 2AN
Accountants Tom Bora Management Accountants Ltd
Chartered Management Accountants
111 Watling Gate Unit 1
297-303 Edgware Road
London
NW9 6NB

Page 1

ROOTS FOUNDATION (A Company Limited by Guarantee)

TRUSTEES'S REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees and Management committee present the the accounts of the charity for the year ended 31 March 2024

PRINCIPAL ACTIIVITY

Provide Advice, information and guidance. Provide Community Advocacy, Providing health promotion. Provide Training and Development resources. Promote Education

MANAGEMENT COMMITTEE

The management committee members of the charity in office during the year were as follows:

Director Dickson Ochieng Aduonga Trustee Phoebe Achieng Obeto Trustee Arthur Otieno

STATEMENT OF TRUSTEES AND MANAGEMENT COMMITTEE'S RESPONSIBILITIES

The Charities Act 2011 requires the trustees to prepare a statement of accounts for each financial year which give a true and fair view of the state of affairs of the charity at the end of the financial year and of the resources of the charity for the period.

In preparing thes accounts, the trustees are expected to:

select suitable accounting policies and apply them consistently;

make judgements and estimates that are reasonable and prudent;

state whether applicable accounting standards and statements of recommended practise have been followed, subject to any material departures disclosed and explained in the statement of accounts; and prepare the accounts on the going concern basis unless it is

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the regulation under Section130 of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of error,

ON BEHALF OF TRUSTEES AND MANAGEMENT COMMITTEE:

D Ochieng Aduonga Director 22-Oct-24 …................................................................ …............................ ….............. Dickson Ochieng Aduonga Position Date

Page 2

ROOTS FOUNDATION

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF NROOTS FOUNDATION

The Truste We report on the accounts of Roots Foundation for the year

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 (2) of the charities Act 2011 and that an independent examination is needed.

Having been satisfied that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

To follow the procedures laid down in General Direction given by the Charity commission under section 145(5)(b) of the 2011 Act and

Basis of independent examiner's report

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.It also includes consideration of any unusual items or disclosures in the accounts and seeking explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and report is limted to those matters set out in the statement below.

Independent examiner's statement

Mr Tom Bora CGMA ACMA Tom Bora Management Accountants

Date: 22 October 2024

Page 3

ROOTS FOUNDATION

(A company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEATR ENDED 31 MARCH 2024

----- Start of picture text -----
SOFA 2024
The Trustees and Management committee present the the accounts of the charity for the
INCOME 2
- -
PrEP Project 48,500 48,500
Donations 4,000 - - 4,000
- - -
- - -
- - -
- - -
- - -
- - -
Total Income 4,000 - 48,500 52,500
EXPENDITURE
Charitable Activities:
Administration costs 500 7,200 7,700
-
Volunteering Costs 2,500 17,760 20,260
Rent 4,000 4,000
Communication 1,000 1,000
Community events 1,500 11,520 13,020
Printing and postage 3,480 3,480
Refreshment 500 3,540 4,040
TOTAL EXPENDITURE 5,000 0 48,500 53,500
Net Movement in funds (1,000) 0 0 (1,000)
Reconcilliation of funds:
Total Funds brought forward 230 - 230
Net movement in funds - 1,000 - - - 1,000
Total funds carried forward 5 -770 0 0 -770
Notes
General Fund
Restricted Funds
Designated Funds
----- End of picture text -----

Approved:

Signed: D O Aduonga Mr Dickson Ochieng Aduonga - Director

22-Oct-24

Dated: --------------------------

Page 4

ROOTS FOUNDATION (A company Limited by Guarantee) REGISTERED NUMBER: 05928707 BALANCE SHEET AS AT 31 MARCH 2024

The Trustees and Management committee present the the accounts of the charity for the
Note
Fixed Assets:
Tangible Fixed Assets
Current Assets:-
Debtors
Bank & Cash in Hand
4
Total Current Assets
Creditors :amounts falling due within one year
3
Net Current Assets
Net Assets
FUNDS
Unrestricted Funds
Restricted funds
Total Funds
2024
Total
£
-
-
230
230
1,000
-770
-770
-770
-
-770

accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

No member(s) have required the company to obtain an audit of its accounts for the year ended 31 March 2024 in accordance with section 476 of the companies Act 2006.

The financial statements were approved and authorised for issue by the Trustees on …22/10/2024........and signed on their behalf by:

D O Aduonga

….............................................

Mr Dickson Ochieng Aduonga

The notes on pages 6 form part of these financial statements.

Page 5

ROOTS FOUNDATION (A Company Limited by Guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

1 ACCOUNTING POLICIES The Trustee ~~s and Management com~~ mittee present the the accounts of the charity for the

1.1 Basis of accounting

These accounts have been prepared on the basis of historical cost in accordance with items

recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. These accounts have been prepared in accordance with the statement of Recommended Practise: Accounting and Reporting by Charities preparaing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS102) issued on 16 July 2014

Income and Expenditure. Accruals and prepayments have been included in the income and expenditure where, in the opinion of trustees, the amounts are significant and their inclusion will give greater clarity to the financial statements.

1.2 Change in basis of accounting

There has been no change to the accounting policies(valuation rules and methods of accounting since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

1.4 Incoming Resources

Incoming Resources represent grants, awards, donations, self-generated income due in the year

1.5 Tangible Fixed Assets

There were no tangible Assets in the year

2 Income

3
4
LB Barnet
Donations
Total
CREDITORS
Accrued Expenses
Total
BANK
Current Account
funds
income
2024
£
48,500
4,000
52,500
2024
£
1,000
1,000
£
230
230

Page 6

Company Registered Number: 05928707 Charity number: 1117328

The Trustees and Management committee present the the accounts of the charity for the

ROOTS FOUNDATION (A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

ROOTS FOUNDATION

(A Company Limited by Guarantee)

CONTENTS

The Trustees and Management committee present the the accounts of the charity for the Page
Reference and Administrative Details of the Charity,Its Trustees and Advisors 1
Trustees' Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance sheet 5
Notes to the Accounts 6

ROOTS FOUNDATION (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS FOR THE YEAR ENDED 31MARCH 2024

The Trustees and Management committee present the the accounts of the charity for the

Trustees Mr Arthur Otieno
Ms Phoebe Achieng Obeto
Director Mr Dickson Aduonga
Company registered
number 05928707
Charity registered
number 1117328
Registered office 123 Butler Road
Harrow
HA1 4DU
Bankers Barclays Bank
355 Station Road
Harrow
HA1 2AN
Accountants Tom Bora Management Accountants Ltd
Chartered Management Accountants
111 Watling Gate Unit 1
297-303 Edgware Road
London
NW9 6NB

Page 1

ROOTS FOUNDATION (A Company Limited by Guarantee)

TRUSTEES'S REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees and Management committee present the the accounts of the charity for the year ended 31 March 2024

PRINCIPAL ACTIIVITY

Provide Advice, information and guidance. Provide Community Advocacy, Providing health promotion. Provide Training and Development resources. Promote Education

MANAGEMENT COMMITTEE

The management committee members of the charity in office during the year were as follows:

Director Dickson Ochieng Aduonga Trustee Phoebe Achieng Obeto Trustee Arthur Otieno

STATEMENT OF TRUSTEES AND MANAGEMENT COMMITTEE'S RESPONSIBILITIES

The Charities Act 2011 requires the trustees to prepare a statement of accounts for each financial year which give a true and fair view of the state of affairs of the charity at the end of the financial year and of the resources of the charity for the period.

In preparing thes accounts, the trustees are expected to:

select suitable accounting policies and apply them consistently;

make judgements and estimates that are reasonable and prudent;

state whether applicable accounting standards and statements of recommended practise have been followed, subject to any material departures disclosed and explained in the statement of accounts; and prepare the accounts on the going concern basis unless it is

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the regulation under Section130 of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of error,

ON BEHALF OF TRUSTEES AND MANAGEMENT COMMITTEE:

D Ochieng Aduonga Director 22-Oct-24 …................................................................ …............................ ….............. Dickson Ochieng Aduonga Position Date

Page 2

ROOTS FOUNDATION

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF NROOTS FOUNDATION

The Truste We report on the accounts of Roots Foundation for the year

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 (2) of the charities Act 2011 and that an independent examination is needed.

Having been satisfied that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

To follow the procedures laid down in General Direction given by the Charity commission under section 145(5)(b) of the 2011 Act and

Basis of independent examiner's report

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.It also includes consideration of any unusual items or disclosures in the accounts and seeking explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and report is limted to those matters set out in the statement below.

Independent examiner's statement

Mr Tom Bora CGMA ACMA Tom Bora Management Accountants

Date: 22 October 2024

Page 3

ROOTS FOUNDATION

(A company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEATR ENDED 31 MARCH 2024

----- Start of picture text -----
SOFA 2024
The Trustees and Management committee present the the accounts of the charity for the
INCOME 2
- -
PrEP Project 48,500 48,500
Donations 4,000 - - 4,000
- - -
- - -
- - -
- - -
- - -
- - -
Total Income 4,000 - 48,500 52,500
EXPENDITURE
Charitable Activities:
Administration costs 500 7,200 7,700
-
Volunteering Costs 2,500 17,760 20,260
Rent 4,000 4,000
Communication 1,000 1,000
Community events 1,500 11,520 13,020
Printing and postage 3,480 3,480
Refreshment 500 3,540 4,040
TOTAL EXPENDITURE 5,000 0 48,500 53,500
Net Movement in funds (1,000) 0 0 (1,000)
Reconcilliation of funds:
Total Funds brought forward 230 - 230
Net movement in funds - 1,000 - - - 1,000
Total funds carried forward 5 -770 0 0 -770
Notes
General Fund
Restricted Funds
Designated Funds
----- End of picture text -----

Approved:

Signed: D O Aduonga Mr Dickson Ochieng Aduonga - Director

22-Oct-24

Dated: --------------------------

Page 4

ROOTS FOUNDATION (A company Limited by Guarantee) REGISTERED NUMBER: 05928707 BALANCE SHEET AS AT 31 MARCH 2024

The Trustees and Management committee present the the accounts of the charity for the
Note
Fixed Assets:
Tangible Fixed Assets
Current Assets:-
Debtors
Bank & Cash in Hand
4
Total Current Assets
Creditors :amounts falling due within one year
3
Net Current Assets
Net Assets
FUNDS
Unrestricted Funds
Restricted funds
Total Funds
2024
Total
£
-
-
230
230
1,000
-770
-770
-770
-
-770

accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

No member(s) have required the company to obtain an audit of its accounts for the year ended 31 March 2024 in accordance with section 476 of the companies Act 2006.

The financial statements were approved and authorised for issue by the Trustees on …22/10/2024........and signed on their behalf by:

D O Aduonga

….............................................

Mr Dickson Ochieng Aduonga

The notes on pages 6 form part of these financial statements.

Page 5

ROOTS FOUNDATION (A Company Limited by Guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

1 ACCOUNTING POLICIES The Trustee ~~s and Management com~~ mittee present the the accounts of the charity for the

1.1 Basis of accounting

These accounts have been prepared on the basis of historical cost in accordance with items

recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. These accounts have been prepared in accordance with the statement of Recommended Practise: Accounting and Reporting by Charities preparaing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS102) issued on 16 July 2014

Income and Expenditure. Accruals and prepayments have been included in the income and expenditure where, in the opinion of trustees, the amounts are significant and their inclusion will give greater clarity to the financial statements.

1.2 Change in basis of accounting

There has been no change to the accounting policies(valuation rules and methods of accounting since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

1.4 Incoming Resources

Incoming Resources represent grants, awards, donations, self-generated income due in the year

1.5 Tangible Fixed Assets

There were no tangible Assets in the year

2 Income

3
4
LB Barnet
Donations
Total
CREDITORS
Accrued Expenses
Total
BANK
Current Account
funds
income
2024
£
48,500
4,000
52,500
2024
£
1,000
1,000
£
230
230

Page 6