## **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:**
- This report was compiled following community PrEP activities carried out by Roots Foundation in the year 2024-25 in the London borough of Barnet. The project focused and laid particular emphasis on sexual health awareness among BME communities in Barnet. This was done through one-one consultations, indoor group discussions, development, distribution and dissemination of PrEP related information and resources.
- Roots Foundation as a community-based organization consults widely within and among PrEP service users in the Borough. During the last period, apart from working with people who are HIV-negative but have a significant risk of exposure and acquiring HIV; the Organization identified a new group of at-risk people. That is the Serodiscordant people, where one of the partners is HIV negative and, one is positive.
- These couples face several difficult issues such as nature and level of sexual activity that would be comfortable and less risky for them, in the knowledge that practicing safer sex reduces but does not eliminate risk of transmission of HIV to the negative partner, making them an equal priority for engaging in preventive interventions like using PrEP. In the coming year, the Organization will need to work more with them because they face a lot of stigma and other societal issues around HIV/AIDS.
- There is still a lot of work to do in 2025 to reach all corners of the Borough of Barnet with ethnic minorities to continue to raise awareness of PrEP (PreExposure Prophylaxis), a preventive medication used for reducing risk of HIV infection, as evidence shows PrEP effectively reduces HIV infection by about 99% and that without effective preventive measures, serodiscordant relationships too can highly contribute to the spread of HIV/AIDS especially where an HIV/AIDS positive partner lacks knowledge of preventive medication
3
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.
- At the end of this year, it is evident that the PrEP project has visible outcomes not only in changing our service users’ personal behavioural patterns but also in the courage, confidence and sharing of vital sexual health information on HIV/AIDS as they proactively engage in discussing effective preventive methods and strategies like use of PrEP medication. They are becoming increasingly aware of point of care testing at local pharmacies, GUM clinics and voluntary organizations that provide such services at the convenience of the patient/service users.
## **Achieved Aims and Objectives:**
- The project attained its aims of raising awareness of PrEP. It designed and developed, distributed and disseminated PrEP resources and provided services to our targeted groups in the borough and signed-posted them to local sexual health and HIV/AIDS service providers in Colindale, Hendon, Edgeware, and Mill Hill where there are large settled and migrant BME populations.
- .
- Our volunteers conducted one-to-one, home visits, group meetings, SMS, Calls, and social media discussions to encourage service users to review their personal sexual behavioural patterns and increase access to and uptake of PrEP services at local service providers such as GUM clinics and pharmacies.
## **Outcomes:**
- The project successfully achieved its set objectives as stated in the project by recruiting one (1) coordinator to lead the project and ensure successful implementation of the project aims and objectives. In total 24 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 and 4500 people were reached with information and resources during the year 20242025. In addition to the above, 6 community workshops were held where service users gave their views about the quality and effectiveness of the project.
## **Report Conclusions:**
- The work is on-going well, and many people are being reached through our services daily. In the past year over 4500 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. There is a major need to work with serodiscordant couples in the coming years as they equally face very difficult psychological, emotional, health and financial challenges when one partner is HIV negative, but the other is HIV positive.
4
ROOTS FOUNDATION
- That there is a need for the organization to recruit more volunteers to carry out outreach work in all parts of the borough.
- That the organization should continue with the good work they are doing by seeking more funding from the sexual health department to promote PrEP work so that all sections of the community are reached with services.
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:
- Examine the accounts under section 145 of the 2011 Act
To follow the procedures laid down in General Direction given by the Charity commission under section 145(5)(b) of the 2011 Act and
- To state whether particular matters have come to my attention.
## **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**
- In connection with our examination, no matter has come to our attention: (a)to keep accounting records in accordance with Section 130 of the Charities Act and (b)to prepare accounts which accord with the accounting records and comply with accounting requirements of theAct have not been met
- (2)to which in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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:
- Examine the accounts under section 145 of the 2011 Act
To follow the procedures laid down in General Direction given by the Charity commission under section 145(5)(b) of the 2011 Act and
- To state whether particular matters have come to my attention.
## **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**
- In connection with our examination, no matter has come to our attention: (a)to keep accounting records in accordance with Section 130 of the Charities Act and (b)to prepare accounts which accord with the accounting records and comply with accounting requirements of theAct have not been met
- (2)to which in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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