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2022-03-31-accounts

Root & Branch Westmill

Charity No. 1143294

Company No. 07685042

Trustees' Report and Unaudited Accounts

31 March 2022

Root & Branch Westmill Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 8
Statement of Financial Activities 9
Summary Income and Expenditure Account 10
BalanceSheet 11
Notes to the Accounts 12 to 17
Detailed Statement of Financial Activities 18 to 19

Page 1

Root & Branch Westmill Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07685042

Charity No. 1143294

Registered Office

Westmill Farm Watchfield Oxfordshire SN6 8TH

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

D.A. Atkins N.W. Daisley (Chair, from December 2021) M.S.R. Jeanneret M.A. Knight I.D. Matheson L. Needham (Chair, to December 2021) E.L. Welch K. Worthington

Accountants

Case Accounting Ltd 20 Goodwood Way Cepen Park South Chippenham Wiltshire SN14 0SY

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).

Page 2

Root & Branch Westmill Trustees Annual Report

OBJECTIVES AND ACTIVITIES

The principal activity of the charitable company continues to be the provision of therapeutic horticultural, cooking and craft activities. For over 18 years we have provided support, friendship, opportunity and a place of calm for adults coping with mental health difficulties. Additionally, over the last five years we have been providing extra support for service users who are ready to join mainstream activities outside of our project, such as training, education, volunteering or employment.

Root & Branch is part of a broader provision of services across Oxfordshire. County-wide services are the responsibility of the Oxfordshire Mental Health Partnership under a significant contract with the Oxfordshire Clinical Commissioning Group.

Restore, a separate charity (no. 274222) is a member of the Partnership. Root & Branch has a contract with Restore and receives funding from Restore to achieve certain outcomes for adults with a mental health difficulty living in our geographic area. In all other respects Root & Branch is fully independent of Restore.

Public benefit

When planning the activities for the period the trustees have considered the Charity Commission's guidance on public benefit and other matters. The charity operates in and around Watchfield, Oxon and has a number of activities, which seek to reach out to the local community. The charity provides a range of therapeutic horticulture, woodwork, blacksmith and craft activities to people who are experiencing mental health difficulties.

Volunteers

Many dedicated volunteers, essential to our work, generously contribute their time on a regular basis and the charity could not function without their input. The contribution of the board of trustees also, is tremendously important for our success.

Their contribution amounts to around 5,000 hours of unpaid work and the trustees are very grateful for their enthusiasm and commitment.

While as a charity we rely on volunteer effort, we must also employ experienced and expert staff who can help to bring order and calm to those who need it and then to begin positive steps towards their personal goals and recovery. The trustees wish to acknowledge the professionalism and dedication of our staff. The trustees also wish to acknowledge and thank everyone who supports the charity through volunteer effort or through financial donations. It really is making a difference. To view the latest update on our work, please visit our website www.rootandbranch.info.

Page 3

Root & Branch Westmill Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The last two years, in particular the twelve months to 31 March 2022 have been an exceptionally challenging time for the charity, as we have dealt with the impact of the Covid- 19 pandemic.

The dedication, commitment and professionalism of our staff and volunteers enable us to provide highly regarded, valuable and effective support to adults with enduring mental health difficulties. Root and Branch is all about faceto-face support of a kind that is difficult to achieve at a distance, but the charity demonstrated great flexibility and imagination in responding to the pandemic, using social media and conferencing platforms such as Zoom to bring the Root and Branch community together, providing support and counsel to service users over the telephone, and opening the site whenever possible for small groups of people.

Demand for our activities remained high throughout this period, and working carefully within guidance from government and health authorities, we were able to judiciously and gradually reopen and reinstate our services as the impact of the pandemic reduced.

We have a reputation for quality with a genuinely caring approach recognised by local health professionals and the wider community. Alongside this we offer extraordinary value for our funding as our delivery costs equate to less than £45 per person a day.

“I was diagnosed with chronic & persistent mental health issues four years ago. I withdrew from extended family & friends becoming very isolated, leaning solely on my husband for support.

“I am grateful that I was referred to Root & Branch. It has provided me with a safe and supportive environment. Attending gives me structure in my week and encourages me to leave the house. It provides me with the opportunity to socialise with other people who also have mental health issues thereby providing me with the reassurance I am not alone. I have found the staff and volunteers to be really friendly, caring and approachable.”

– Carol, 2022

Page 4

Root & Branch Westmill Trustees Annual Report

FINANCIAL REVIEW

During the year 2021-2022, 31 adults (mostly from the Vale of the White Horse) regularly attended Root & Branch. Each individual has set personal goals and been given a broad range of opportunities to achieve these through engagement with the service and activities Root and Branch offers. The majority have achieved outcomes in the following areas:

We have continued to invest in both our resources and infrastructure, providing additional meeting spaces, outdoor structures and improvements to the therapeutic garden. We now have six members of staff (all part time, totalling 93 hours a week) supported by approximately 20 volunteers. We have a pension scheme offered to all employed staff with both R&B and the employee each making a contribution.

Direct funding in the form of a three-year grant from Lloyds Bank Foundation secured staffing levels, including an employment coach to help people who are ready to begin the move back into work. The Foundation were so pleased with our outcomes that the support was extended for another year, ending finally in March 2022.

During the period of their support we have also had the tremendous boon of very practical assistance from the Lloyds Foundation ‘Enhance’ program, with expert guidance in fundraising and strategic planning from senior consultants in their fields, for both staff and the Board of Trustees.

As a charity we rely heavily on volunteer effort, and we also employ a very experienced and expert staff who help to bring order, calm and confidence in a safe and supportive environment, helping service users take positive steps towards their personal goals and recovery. The trustees wish to acknowledge the professionalism and dedication of our staff, particularly over two such difficult years.

“My nieces and nephews have remarked that they have never seen me so happy, laughing and joking and enjoying life. I can now provide them an understanding of life they can draw on to fight their own demons. If you had said to me when I started at Root and Branch how my life would completely change and how happy I am I would never have believed you.

“Root and Branch, all the amazing and dedicated staff and fellow gardeners have and will continue to provide an outstanding and life changing centre” – Paul, 2019

Page 5

Root & Branch Westmill Trustees Annual Report

“Root & Branch gives hope and stability to a confusing world. Root & Branch is where I began my recovery of severe mental health illnesses with the added support of a psychotherapist, learning coping strategies and embracing new skills, not being afraid to have a go.

“Root & Branch allowed me to explore what it was to be me through gardening and craft in a therapeutic environment. Having somewhere to regularly attend that fully accepts me for being me” – Clare, 2021

The trustees also wish to acknowledge and thank everyone who supports the charity through volunteer effort or through financial donations, which makes our important work possible.

To view the latest update on our work, please visit our website www.rootandbranch.info.

“Thank you for being there for me and for every opportunity provided to challenge and develop me, my skills, and my self-confidence. Through Root & Branch I found a place where I fitted in, I felt comfortable for the first time in years…. THANK YOU” – CH, 2021

Fundraising activities

Root & Branch has to raise significant funds to provide the support to our service users. The money we receive through the contract arrangements with Restore covers less than 32% of our total costs, so we also commit energy and imagination to a fundraising process ourselves.

We regularly apply for charitable grants from Foundations and Trusts, as well as following up occasional larger opportunities with organisations such as the Charities Aid Foundation and Lottery Fund. We use external fundraisers to help us with this task, focusing on the Foundations where they have special expertise.

We also raise money through activities such as plant and craft sales, having proper regard during this difficult period for government

guidance during the Covid-19 lockdowns. We are increasingly engaged with social media and online technologies such as JustGiving to extend the reach and impact of the fundraising process.

Reserves policy

The trustees consider that the reserves carried forward are sufficient to enable the charity to continue to pursue its objectives. We aim to keep a minimum of six months running costs in reserves. We rely on grants and donations which cannot be guaranteed and require constant fundraising activity, and appropriate monitoring and reporting.

Our service users typically attend for up to three years and given their vulnerability we wish to protect them from any reduction in support arising from short term financial constraints.

Page 6

Root & Branch Westmill Trustees Annual Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 28 June 2011 and registered as a charity on 9 August 2011. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of

Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

In practice the activities are very much a continuation of the work began in 2002 under the former charitable trust (charity 1088493).

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the board

N W Daisley Chair, Trustee 6 October 2022

Page 7

Root & Branch Westmill Independent Examiners Report

Independent Examiner's Report to the trustees of Root & Branch Westmill

I report to the charity trustees on my examination of the financial statements of Root & Branch Westmill for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

T R Case FCA Bsc

Case Accounting Ltd 20 Goodwood Way Cepen Park South Chippenham Wiltshire SN14 0SY 6 October 2022

Page 8

Root & Branch Westmill Statement of Financial Activities

for the year ended 31 March 2022

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Other
Total
Expenditure on:
Raisingfunds
6
Charitableactivities
7
Other
8
Total
Net gains on investments
Net income
9
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2022
£
11,804
30,721
989		 Restricted
funds
Total funds
2022
2022
£
£
89,859
101,663
-
30,721
-
989		 Total funds
2021
£
88,437
26,247
-
43,514
10,120
20,290
10,470		 89,859
133,373
-
10,120
86,400
106,690
-
10,470		 114,684
9,680
75,166
7,310
40,880
-		 86,400
127,280
-
-		 92,156
-
2,634
-		 3,459
6,093
-
-		 22,528
-
2,634 3,459
6,093		 22,528
2,634
83,180		 3,459
6,093
4,711
87,891		 22,528
65,363
85,814 8,170
93,984		 87,891

Page 9

Root & Branch Westmill Summary Income and Expenditure Account

for the year ended 31 March 2022

Income
Gross income for the year
Expenditure
Depreciation of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2022
£
133,373
133,373
124,223
3,057
127,280
6,093
6,093		 2021
£
114,684
114,684
89,099
3,057
92,156
22,528
22,528

Page 10

Root & Branch Westmill Balance Sheet

at 31 March 2022

Company No.
07685042
Notes
Fixed assets
Tangibleassets
11
Current assets
Cash at bank and in hand
Creditors:Amount falling due within one year
12
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
13
Unrestricted funds
13
Generalfunds
Designated funds
Reserves
13
Total funds		 2022
£
9,175
9,175
85,397
85,397
(588)
84,809
93,984
93,984
93,984
8,170
8,170
81,100
4,714
85,814
93,984		 2021
£
12,232
12,232
76,229
76,229
(570)
75,659
87,891
87,891
87,891
4,711
4,711
78,466
4,714
83,180
87,891

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 6 October and signed on its behalf by:

N W Daisley Chair, Trustee

6 October 2022

Page 11

Root & Branch Westmill Notes to the Accounts

for the year ended 31 March 2022

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures & fittings

20 - 33% Straight line

Page 12

Root & Branch Westmill Notes to the Accounts

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 13

Root & Branch Westmill

Notes to the Accounts

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Other trading activities
Total
Expenditure on:
Raisingfunds
Charitableactivities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations
Grants
5
Income from other trading activities
Externalfundraising
Internal fundraising		 Unrestricted
£
9,104
2,700
11,804		 Unrestricted
funds
2021
£
16,512
26,247
42,759
9,680
3,188
7,310
20,178
22,581
22,581
22,581
60,599
83,180
Restricted
£
-
89,859
89,859
Unrestricted
£
26,835
3,886
30,721		 Restricted
funds
2021
£
71,925
-
71,925
-
71,978
-
71,978
(53)
(53)
(53)
4,764
4,711
Total
2022
£
9,104
92,559
101,663
Total
2022
£
26,835
3,886
30,721		 Total funds
2021
£
88,437
26,247
114,684
9,680
75,166
7,310
92,156
22,528
22,528
22,528
65,363
87,891
Total
2021
£
52,012
36,425
88,437
Total
2021
£
24,293
1,954
26,247

Page 14

Root & Branch Westmill Notes to the Accounts

6 Expenditure on raising funds

6 Expenditure on raising funds
Unrestricted Total Total
2022 2021
£ £ £
Externalfundraising 10,120 10,120 9,680
10,120 10,120 9,680
7 Expenditure on charitable activities
Unrestricted Restricted Total Total
2022 2021
£ £ £ £
Therapeuticactivities 20,290 86,400 106,690 75,166
20,290 86,400 106,690 75,166
8 Other expenditure
Unrestricted Total Total
2022 2021
£ £ £
Employeecosts 952 952 78
Premises costs - - 1,522
Depreciation of fixed assets
3,057 3,057 3,057
General administrative costs 5,860 5,860 850
Legal and professional costs 601 601 1,803
10,470 10,470 7,310
9 Net income before transfers
2022 2021
This is stated after charging: £ £
Depreciation of owned fixed assets 3,057 3,057
10 Staff costs
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2022 2021
Number Number
Administration 1 1
Services 2 2
3 3

Page 15

Root & Branch Westmill Notes to the Accounts

11 Tangible fixed assets

11Tangible fixed assets
Cost or revaluation
At 1 April 2021
At 31 March 2022
Depreciation and
impairment
At 1 April 2021
Depreciation charge for the
year
At 31 March 2022
Net book values
At 31 March 2022
At 31 March 2021
12 Creditors:
amounts falling due within one year
Accruals		 2022
£
588
588		 Fixtures &
fittings
£
49,053
49,053
36,821
3,057
39,878
9,175
12,232		 Total
£
49,053
49,053
36,821
3,057
39,878
9,175
12,232
2021
£
570
570

Page 16

Root & Branch Westmill Notes to the Accounts

13 Movement in funds

Page 17

Root & Branch Westmill Detailed Statement of Financial Activities

for the year ended 31 March 2022

Income and endowments from:
Donations and legacies
Donations
Grants
Other trading activities
Externalfundraising
Internalfundraising
Other
Total income and endowments
Expenditure on:
Costs of other trading activities
Externalfundraising
Total of expenditure on raising
funds
Charitable activities
Therapeutic activities
Total of expenditure on charitable
activities
Employee costs
Staff training
Other premises costs
Depreciation of Fixtures & fittings
Sundry expenses
Legal and professional costs
Independent examination fees		 Unrestricte
d funds
2022
£
9,104
2,700
11,804
26,835
3,886		 Restricted
funds
2022
£
-
89,859
89,859
-
-		 Total funds
2022
£
9,104
92,559
101,663
26,835
3,886		 Total funds
2021
£
52,012
36,425
88,437
24,293
1,954
30,721
989
989
43,514
10,120
10,120
10,120
20,290
20,290
20,290
952
952
-
-		 -
-
-
89,859
-
-
-
86,400
86,400
86,400
-
-
-
-		 30,721
989
989
133,373
10,120
10,120
10,120
106,690
106,690
106,690
952
952
-
-		 26,247
-
-
114,684
9,680
9,680
9,680
75,166
75,166
75,166
78
78
1,522
1,522
3,057
5,860
8,917
601		 -
-
-
-		 3,057
5,860
8,917
601		 3,057
850
3,907
570

Page 18

Root & Branch Westmill Detailed Statement of Financial Activities

Root & Branch Westmill
Detailed Statement of Financial Activities
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
-
601
10,470
40,880
-
2,634
2,634
-
2,634		 -
-
-
86,400
-
3,459
3,459
-
3,459		 -
601
10,470
127,280
-
6,093
6,093
-
6,093		 1,233
1,803
7,310
92,156
-
22,528
22,528
-
22,528
83,180
85,814		 4,711
8,170		 87,891
93,984		 65,363
87,891

Page 19