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2023-03-31-accounts

Root & Branch Westmill

Charity No. 1143294

Company No. 07685042

Trustees' Report and Unaudited Accounts

31 March 2023

Root & Branch Westmill Contents

Pages
Trustees' Annual Report 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Summary Income and Expenditure Account 10
Balance Sheet 11
Notes to the Accounts 12 to 17

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 financial statements of the charity for the year ended 31 March 2023.

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) M.S.R.Jeanneret M.A.Knight (Treasurer) I.D.Matheson R.Taylor E.L.Welch (Secretary)

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 January 2019).

Page 2

Root & Branch Westmill Trustees Annual Report

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal activity of the charitable company is the provision of therapeutic gardening and therapeutic groups, woodworking and blacksmithing, cooking, craft and other physical activities, to people who are experiencing lasting mental health difficulties.

Since the foundation of the original project in September 2001 we have provided support, friendship, opportunity and a place of calm for adults coping with a range of mental health challenges. Over the last six years we have additionally been providing extra support for those service users who are ready to join mainstream activities outside of our project, engaging them in 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 general public benefit and other matters. The charity operates around Watchfield, Oxfordshire in its therapeutic work, most service users living in the Vale of the White Horse, and runs a number of activities which seek to connect and engage with the local community.

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. The contribution of our regular, on-site volunteers amounts to something like 5,000 hours of unpaid work and the trustees are very grateful for their ongoing enthusiasm and commitment.

Craft work for sale, Christmas fair 2022

Page 3

Root & Branch Westmill Trustees Annual Report

ACHIEVEMENT AND PERFORMANCE:

Charitable activities

The dedication, commitment and professionalism of our staff and volunteers enable us to provide real, effective support to adults with enduring mental health difficulties, recognised increasingly as an invaluable element in the local healthcare environment.

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 around £57 per person a day.

Root and Branch is all about face-to-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 Covid-19 pandemic, using social media and online conferencing to bring the Root and Branch community together, providing support and counsel to service users over the telephone. The charity has remained skillful and resourceful in our remote support of service users, where it is necessary.

“At Root and Branch I feel involved and part of a team.”

“I have enjoyed coming to Root and Branch and I’m looking forward to the future - a lovely community.”

“I really enjoy my time at Root and Branch and can't think of any improvements you could make!”

“Having the garden to sit and walk does help me take my mind off and give me a break in my head. I love doing games too.”

“It has helped me improve my confidence and understand I have something to contribute to life.”

Developing artwork skills, 2023

Page 4

Root & Branch Westmill Trustees Annual Report

The Financial Year 2022-2023

During the year 2022-2023, 27 adults (mostly from the Vale of the White Horse) regularly attended Root & Branch. Each individual has personal goals that are shaped through discussion with staff, and will be given a broad range of opportunities to achieve these through engagement with the service and activities Root and Branch offers.

All participants have taken part in at least one of the following, many a combination of them:

We have continued to invest in both our resources and infrastructure, providing additional meeting spaces, outdoor structures and improvements to the therapeutic garden. We have six members of staff (all part time, totalling 94.5 hours a week) supported by over twenty volunteers. We have a pension scheme offered to all employed staff with both R&B and the employee each making a contribution.

Invaluable direct funding in the form of a long-term grant from Lloyds Bank Foundation secured staffing levels over several years, including an employment coach to help people who are ready to begin the move back into work. During the period of their financial support, ending in March 2023 we 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.

A primary focus of our fundraising effort has therefore been to find a replacement for this substantial element of support, and we have been very pleased to receive a long-term grant from the National Lottery Community Fund , specifically to enable us to employ a Therapeutic Gardener, whose work involves determining ambitions and goals in discussion with service users and helping them reach their potential.

As a charity we rely heavily on volunteer effort, and besides our own team of regular attendees who provide one-to-one support for service users, this year we have also been able to engage local groups such as the Swindon and White Horse Rotary Clubs, Zurich Insurance and Nationwide to help us with construction and maintenance work – we are tremendously grateful for their invaluable support.

Page 5

Root & Branch Westmill Trustees Annual Report

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 continuing 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, which makes our important work possible.

Fundraising activities

Root & Branch must 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, or local grant. We have used external fundraisers to help us with some of this work, focusing on the Foundations where they have special expertise.

We also raise money through activities such as plant and craft sales. And we are increasingly engaged with social media and online technologies such as JustGiving to extend the reach and impact of the fundraising process.

“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”

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

Page 6

Root & Branch Westmill Trustees Annual Report FINANCIAL REVIEW

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.

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 a continuation of the work begun in 2001 under the former charitable trust of the same name (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 of the Board of Trustees

10 October 2023

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 2023.

Responsibilities and basis of report

As the charity's trustees of the company (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:

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 Institute of Chartered Accountants

in England & Wales Case Accounting Ltd 20 Goodwood Way Cepen Park South Chippenham Wiltshire SN14 0SY 10 October 2023

Page 8

Root & Branch Westmill Statement of Financial Activities

for the year ended 31 March 2023

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Other
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
10
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
2023
£
96,374
23,104
-		 Restricted
funds
2023
£
6,350
-
-		 Total funds
2023
£

102,724
23,104
-
Total funds
2022
£
101,663
30,721
989
119,478
10,040
82,486
14,942		 6,350
-
15,753
-		 125,828
10,040
98,239
14,942		 133,373
10,120
106,690
10,470
107,468
-		 15,753
-		 123,221
-		 127,280
-
12,010
493		 (9,403)
(493)		 2,607
-		 6,093
-
12,503 (9,896) 2,607 6,093
12,503
75,760		 (9,896)
18,224		 2,607
93,984		 6,093
87,891
88,263 8,328 96,591 93,984

Page 9

Root & Branch Westmill Summary Income and Expenditure Account

for the year ended 31 March 2023

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2023
£
125,828
125,828
120,164
3,057
123,221
2,607
2,607		 2022
£
133,373
133,373
124,223
3,057
127,280
6,093
6,093

Page

Root & Branch Westmill Balance Sheet

at 31 March 2023

Company No.
07685042
Notes
2023
£
Fixed assets
Tangible assets
12
6,118
6,118
Current assets
Debtors
13
1,530
Cash at bank and in hand
100,053
101,583
Creditors:Amount falling due within one year
14
(7,610)
Net current assets
93,973
Total assets less current liabilities
100,091
Provisions for liabilities
15
(3,500)
Net assets excluding pension asset or liability
96,591
Total net assets
96,591
The funds of the charity
Restricted funds
Restricted income funds
16
8,328
Unrestricted funds
16
8,328
General funds
83,549
Designated funds
4,714
88,263
Reserves
16
Total funds
96,591		 2022
£
9,175
9,175
-
85,397
85,397
(588)
84,809
93,984
-
93,984
93,984
18,224
18,224
71,046
4,714
75,760
93,984

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 2023 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 10 October 2023

and signed on its behalf by:

N.W. Daisley Trustee 10 October 2023

Page

Root & Branch Westmill Notes to the Accounts

for the year ended 31 March 2023

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

Root & Branch Westmill
Notes to the Accounts
3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Other trading activities
Other
Total
Expenditure on:
Raising funds
Charitable activities
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
External fundraising
Internal fundraising		 Unrestricted
£
13,122
83,252
96,374		 Unrestricted
funds

2022
£
3,304

30,721
989
35,014
10,120
21,844
10,470
42,434
(7,420)
Restricted
£
6,350
-
6,350
Unrestricted
£
13,600
9,504
23,104
(7,420)
(7,420)
83,180

75,760		 Restricted
funds
2022
£
98,359
-
-
98,359
-
84,846
-
84,846
13,513
Total
2023
£
19,472
83,252
102,724
Total
2023
£
13,600
9,504
23,104
13,513
13,513
4,711
18,224		 Total funds
2022
£
101,663
30,721
989
133,373
10,120
106,690
10,470
127,280
6,093
6,093
6,093
87,891
93,984
Total
2022
£
9,104
92,559
101,663
Total
2022
£
26,835
3,886
30,721

Page 14

Root & Branch Westmill Notes to the Accounts

6 Other income

6
Other income
Other income
7
Expenditure on raising funds
Fundraising trading costs
External fundraising
8
Expenditure on charitable activities
Expenditure on charitable
activities
Therapeutic activities
9
Other expenditure
Employee costs
Depreciation on fixed
assets
General administrative costs
Legal and professional costs
10Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
Unrestricted
£
82,486
82,486

 Unrestricted
£
10,040
10,040
Restricted
£
15,753
15,753
Unrestricted
£
-
3,057
7,767
4,118
14,942
2023
£
3,057		 Total
2023
£
-
-
Total
2023
£
10,040
10,040
Total
2023
£
98,239
98,239
Total
2023
£
-
3,057
7,767
4,118
14,942		 Total
2022
£
989
989
Total
2022
£
10,120
10,120
Total
2022
£
106,690
106,690
Total
2022
£
952
3,057
5,860
601
10,470
2022
£
3,057

Page 15

Root & Branch Westmill Notes to the Accounts

11 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:

Administration
Services
12Tangible fixed assets
Cost or revaluation
At 1 April 2022
At 31 March 2023
Depreciation and
impairment
At 1 April 2022
Depreciation charge for the
year
At 31 March 2023
Net book values
At 31 March 2023
At 31 March 2022
13Debtors
Other debtors
Prepayments and accrued income
14Creditors:
amounts falling due within one year
Accruals
15Provisions
Movement for the year
At 31 March 2023		 2023
Number
1
2
3
2023
£
557
973
1,530
2023
£
7,610
7,610		 Fixtures &
fittings
£
49,053
49,053
39,878
3,057
42,935
6,118
9,175
Other
provisions
£
3,500
3,500		 2022
Number
1
2
3
Total
£
49,053
49,053
39,878
3,057
42,935
6,118
9,175
2022
£
-
-
-
2022
£
588
588
Total
£
3,500
3,500

Page 16

Root & Branch Westmill Detailed Statement of Financial Activities

16 Movement in funds

At At
1.4.2022 Income Expenditure 31.3.2023
Restricted funds
Oxfordshire Community Fund Healthy
Hearts 6,300 - 2,753 3,547
Oxfordshire Community Fund Key Worker 5,850 - 5,850 -
Loneliness & Isolation Initiative 2,013 - 2,013 -
Co-op Community Fund 1,134 - 1,134 -
Nineveh Charitable Trust 766 -
-		 766
Co-op Direct Plus 652 -
-		 652
Groundwork UK 500 1,500 1,712 288
Faringdon Town Council 308 - 308 -
Screwfix 207 - 207 -
Restore - 38,040 38,040 -
Lloyds Bank - 21,000 21,000 -
National Lottery - 14,963 14,963 -
Finnis Scott Foundation - 3,850 1,125 2,725
Arnold Clark - 1,000 651 349
Total restricted funds 17,730 80,353
89,756		 8,327
Designated funds
Kitchen Project (Joan Strutt Trust) 4,714 -
-		 4,714
Total designated funds 4,714 -
-		 4,714

Transfers in the sum of £493 were made from restricted funds to the unrestricted fund to account for administration fees to gain and manage certain funds. These amounts were in relation to the previous financial year but recognised in this financial year.

Page 17