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2025-03-31-accounts

ROOTS FOUNDATION

TRUSTEES ANNUAL REPORT 2024

CHARITY NAME: ROOTS FOUNDATION

CHARITY REG. NO: 1117328

COMPANY REG NO. 05928707

TRUSTEES: Ms Phoebe Obeto Mr Arthur Otieno

ROOTS FOUNDATION

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

ORGANIZATIONAL STRUCTURE:

INTRODUCTION :

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

2

ROOTS FOUNDATION

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:

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ROOTS FOUNDATION

or does not have enough confidence for disclosure or refusal due to fear or stigma to inform his/her negative partner of his/her HIV positive status.

Achieved Aims and Objectives:

Outcomes:

Report Conclusions:

4

ROOTS FOUNDATION

5

Company Registered Number: 05928707 Charity number: 1117328

ROOTS FOUNDATION (A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

ROOTS FOUNDATION

(A Company Limited by Guarantee)

CONTENTS

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 2025

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 2025

The Trustees and Management committee present the the accounts of the charity for the year ended 31 March 2025

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.

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 …................................................................ …............................ ….............. Dickson Ochieng Aduonga Position Date

Page 2

ROOTS FOUNDATION

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF ROOTS FOUNDATION

We report on the accounts of Roots Foundation for the year ended 31 March 2025

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: 11 July 2025

Page 3

ROOTS FOUNDATION

(A company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEATR ENDED 31 MARCH 2025

----- Start of picture text -----
SOFA 2025 2024
INCOME 2
- -
PrEP Project 56,000 56,000 48,500
Donations 13,080 - - 13,080 4,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total Income 13,080 - 56,000 69,080 52,500
EXPENDITURE
Charitable Activities:
Administration costs 700 700 7,700
-
Project Coordinator 4,800 4,800
Volunteers 4,000 - 30,720 34,720 20,260
-
Volunteer Training 1,030 11,000 12,030
Rent 2500 2,500 4,000
Communication 3,500 3,500 1,000
-
Community events 13,020
-
Printing and postage 3,480
Refreshment 5,980 5,980 4,040
Workshops 4,000 0 4,000 -
TOTAL EXPENDITURE 12,230 0 56,000 68,230 53,500
Net Movement in funds 850 0 0 850 (1,000)
Reconcilliation of funds:
Total Funds brought forward - 770 - - 770 230
Net movement in funds 850 - - 850 - 1,000
Total funds carried forward 5 80 0 0 80 -770
Notes
General Fund
Restricted Funds
Designated Funds
----- End of picture text -----

Approved:

Signed: D O Aduonga Mr Dickson Ochieng Aduonga - Director

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

Page 4

ROOTS FOUNDATION (A company Limited by Guarantee) REGISTERED NUMBER: 05928707 BALANCE SHEET AS AT 31 MARCH 2025

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
2025
2024
Total
Total
£
£
-
-
-
-
5,080
230
5,080
230
5,000
80
1,000
80
-770
80
-770
80
-770
-
-
80
-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 2025 in accordance with section 476 of the companies Act 2006.

The financial statements were approved and authorised for issue by the Trustees on ……..............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 2025

1 ACCOUNTING POLICIES

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
2025
£
56,000
12,030
68,030
2024
£
5,000
5,000
£
5,080
5,080

Page 6

Company Registered Number: 05928707 Charity number: 1117328

ROOTS FOUNDATION (A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

ROOTS FOUNDATION

(A Company Limited by Guarantee)

CONTENTS

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 2025

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 2025

The Trustees and Management committee present the the accounts of the charity for the year ended 31 March 2025

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.

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 …................................................................ …............................ ….............. Dickson Ochieng Aduonga Position Date

Page 2

ROOTS FOUNDATION

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF ROOTS FOUNDATION

We report on the accounts of Roots Foundation for the year ended 31 March 2025

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: 11 July 2025

Page 3

ROOTS FOUNDATION

(A company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEATR ENDED 31 MARCH 2025

----- Start of picture text -----
SOFA 2025 2024
INCOME 2
- -
PrEP Project 56,000 56,000 48,500
Donations 13,080 - - 13,080 4,000
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total Income 13,080 - 56,000 69,080 52,500
EXPENDITURE
Charitable Activities:
Administration costs 700 700 7,700
-
Project Coordinator 4,800 4,800
Volunteers 4,000 - 30,720 34,720 20,260
-
Volunteer Training 1,030 11,000 12,030
Rent 2500 2,500 4,000
Communication 3,500 3,500 1,000
-
Community events 13,020
-
Printing and postage 3,480
Refreshment 5,980 5,980 4,040
Workshops 4,000 0 4,000 -
TOTAL EXPENDITURE 12,230 0 56,000 68,230 53,500
Net Movement in funds 850 0 0 850 (1,000)
Reconcilliation of funds:
Total Funds brought forward - 770 - - 770 230
Net movement in funds 850 - - 850 - 1,000
Total funds carried forward 5 80 0 0 80 -770
Notes
General Fund
Restricted Funds
Designated Funds
----- End of picture text -----

Approved:

Signed: D O Aduonga Mr Dickson Ochieng Aduonga - Director

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

Page 4

ROOTS FOUNDATION (A company Limited by Guarantee) REGISTERED NUMBER: 05928707 BALANCE SHEET AS AT 31 MARCH 2025

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
2025
2024
Total
Total
£
£
-
-
-
-
5,080
230
5,080
230
5,000
80
1,000
80
-770
80
-770
80
-770
-
-
80
-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 2025 in accordance with section 476 of the companies Act 2006.

The financial statements were approved and authorised for issue by the Trustees on ……..............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 2025

1 ACCOUNTING POLICIES

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
2025
£
56,000
12,030
68,030
2024
£
5,000
5,000
£
5,080
5,080

Page 6