OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

Root & Branch Westmill

Charity No. 1143294

Company No. 07685042

Trustees' Report and Unaudited

Accounts 31 March 2024

Contents

Page
Trustees' Annual Report 2
Independent Examiner's Report 8
Statement of Financial Activities 9
Summary of Income and Expenditure Account 10
Balance Sheet 11
Notes to the Accounts 12
Detailed Statement of Financial Activities 19

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 2024.

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 C Bell N W Daisley N Griffiths S Jeanneret M A Knight I D Matheson R G Taylor E L Welch R Wheeler

Accountants

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

2

Root & Branch Westmill Trustees Annual Report

OBJECTIVES AND ACTIVITIES

Introduction

Root & Branch help people who experience mental health difficulties, such as depression, anxiety, schizophrenia and bi-polar disorder. Located on an organic farm in the beautiful Vale of the White Horse, we take our Service Users on a journey through a wide range of interesting activities to help them to regain their self-esteem, lead a fuller life and get them ready for the next stage of their life journey.

Mission

We help adults on the recovery towards mental and emotional wellbeing, encouraging creativity, physical activity and promoting good nutrition through healthy eating.

We support adults with severe enduring mental health difficulties to gain new confidence and learn new skills using the power of gardening and nature.

We want people with mental health issues to:

We want society to be non-judgemental, inclusive and accepting of people with mental health issues.

Root & Branch is part of a broader provision of services across Oxfordshire provided by the Oxfordshire Mental Health Partnership. They provide about 25% of our funding, which comes through Restore , a separate charity (no. 274222). In all other respects Root & Branch is fully independent of Restore. It should be noted that we also accept Participants from Wiltshire and Swindon Borough as close neighbours.

Public benefit

When planning activities, the trustees followed the Charity Commission's guidance on public benefit. The charity operates in Watchfield, Oxfordshire, focusing on therapeutic work for residents of the Vale of the White Horse and towns/villages close to the border with Swindon. It also organizes activities to connect and engage with the local community.

Volunteers

Our charity relies heavily on the regular and generous contributions of our dedicated volunteers, who provide

3

Root & Branch Westmill

Trustees Annual Report

around 5,000 hours (about 7 months) of unpaid work. The board of trustees deeply values their ongoing enthusiasm and commitment, which is crucial to our success.

ACHIEVEMENT AND PERFORMANCE

Charitable Activities

The dedication, commitment, and professionalism of our staff and volunteers empower us to provide effective support to adults with enduring mental health challenges, increasingly recognized as a vital part of the local healthcare system.

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 £60 per person a day.

The Financial Year 2023-2024

In 2023-2024, 30 adults, regularly attended Root & Branch. Each participant sets personal goals in collaboration with our staff and is provided with a wide range of opportunities to achieve them through participation in our services and activities.

Participants have been encouraged and supported to explore:

We have continued to invest in training and in the therapeutic garden. We have six members of staff (all part time, totalling 120 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 contributing.

We are proud to have a team of experienced professionals who create a safe, supportive environment, fostering calm, confidence, and structure. Their expertise enables participants to take positive steps toward their personal

4

Root & Branch Westmill

Trustees Annual Report

goals and recovery. The trustees would like to express their gratitude for the ongoing professionalism and dedication demonstrated by 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.

As a charity we rely heavily on volunteer effort, and besides our team of regular volunteers who provide one-toone support for Participants , this year we have also been able to engage local groups such as the Rotary Club Faringdon, Zurich Insurance, Sophos, Nationwide, Fiscal Technologies, Adkin Rural and Commercial Surveryors to help us with construction and maintenance work – we are tremendously grateful for their invaluable support.

Fundraising activities

Root & Branch must raise significant funds to provide support to our participants. The money we receive through the contract arrangements with Restore covers less than 25% 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, and occasionally seek larger or local grants. We have also used external fundraisers to assist, particularly with Foundation grants.

We also raise funds through activities like plant and craft sales.

Additionally, we are increasingly leveraging social media and online platforms like JustGiving to expand our reach and enhance the impact of our fundraising efforts.

A primary focus of our fundraising effort has been to replace the substantial element of support we have received from Lloyds over the last 6 years. We have been very pleased to receive a long-term grant from the National Lottery Community which lasts until the end of 2025, specifically to enable us to

employ a Therapeutic Gardener, whose work involves determining ambitions and goals in discussion with Participants and helping them reach their potential through social and therapeutic horticulture. The Lottery also added a short-term uplift grant over two years to help with cost of living rises.

To further boost our funding raising efforts, the Trustees decided to employ an experienced fund-raiser on a part-time basis. We are already seeing the benefits of this decision.

To view the updates on our work, please visit:

FINANCIAL REVIEW

Reserves policy

Although we have eaten into our reserves in 23/24, the trustees consider that the reserves carried forward are

5

Root & Branch Westmill

Trustees Annual Report

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 Participants typically attend for up to three years (although this will gradually change to two 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 taking reasonable steps to prevent and detect fraud and other irregularities.

Team in June 2024

T o view the updates on our work, please visit:

6

Root & Branch Westmill Trustees Annual Report

Signed on behalf of the board:

R G Taylor Chair of the Board of Trustees

6 September 2024

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 2024.

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

11 September 2024

8

Root & Branch Westmill Statement of Financial Activities

for the year ended 31 March 2024

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Total
Expenditure on:
Raising funds
6
Charitable activities
7
Other
8
Total
Net gains on investments
Net (expenditure)/income
9
Transfers between funds
Net (expenditure)/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
2024
£
71,284
4,732		 Restricted
funds
2024
£
46,168
-		 Total funds
2024
£
117,452
4,732		 Total funds
2023
£
102,724
23,104
76,016
2,400
77,998
13,818		 46,168
-
34,286
-		 122,184
2,400
112,284
13,818		 125,828
10,040
98,239
14,942
94,216
-		 34,286
-		 128,502
-		 123,221
-
(18,200)
-		 11,882
-		 (6,318)
-		 2,607
-
(18,200) 11,882 (6,318) 2,607
(18,200)
88,263		 11,882
8,328		 (6,318)
96,591		 2,607
93,984
70,063 20,210 90,273 96,591

9

Root & Branch Westmill

Summary Income and Expenditure Account

for the year ended 31 March 2024

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2024
£
122,184
122,184
125,445
3,057
128,502
(6,318)
(6,318)		 2023
£
125,828
125,828
120,164
3,057
123,221
2,607
2,607

10

Root & Branch Westmill Balance Sheet

at 31 March 2024

Company No.
07685042
Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors:Amount falling due within one year
13
Net current assets
Total assets less current liabilities
Provisions for liabilities
14
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
15
Unrestricted funds
15
General funds
Designated funds
Reserves
15
Total funds
2024
£
3,061
3,061
654
87,213
87,867
(655)
87,212
90,273
-
90,273
90,273
20,210
20,210
65,349
4,714
70,063
90,273		 2023
£
6,118
6,118
1,530
100,053
101,583
(7,610)
93,973
100,091
(3,500)
96,591
96,591
8,328
8,328
83,549
4,714
88,263
96,591

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 2024 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.

11

Root & Branch Westmill Balance Sheet

Approved by the board on: 06/09/2024

And signed on its behalf by:

R G Taylor

Chair of Trustees

12

Root & Branch Westmill Notes to the Accounts

for the year ended 31 March 2024

1 Accounting policies

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.

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. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.

Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of

income

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

Income with Where income has related expenditure the income and related expenditure is reported gross in related expenditure the SoFA.

Donations and Voluntary income received by way of grants, donations and gifts is included in the the SoFA legaciwh e s n receivable and only when the Charity has unconditional entitlement to the income. Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates. Tax rTh e claims se are on ly included in income (with an equivalent amount in expenditure) where the benefit to donations the Charity is reasonably quantifiable, measurable and material. and gifts Donated

services

and facilities

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.

13 Page 13

Root & Branch Westmill Notes to the Accounts

for the year ended 31 March 2024

Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value at the revaluation of fixed end of the year.

assets

This includes any gain or loss on the sale of investments.

Gains/(losses) on investment assets

14

Page 14

Root & Branch Westmill Notes to the Accounts

Expenditure

Expenditure on

raising funds Expenditure on charitable activities

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.

These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

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

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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.

15

Root & Branch Westmill Notes to the Accounts

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.

2 Company status

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

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Other trading activities
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
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
4 Income from donations and legacies
Donations
Grants		 Unrestricted
£
17,419
53,865
71,284		 Unrestricted
funds
2023
£
96,374
23,104
119,478
10,040
82,486
14,942
107,468
12,010
493
Restricted
£
5,784
40,384
46,168
12,503
12,503
75,760
88,263		 Restricted
funds
2023
£
6,350
-
6,350
-
15,753
-
15,753
(9,403)
(493)
Total
2024
£
23,203
94,249
117,452
(9,896)
(9,896)
18,224
8,328		 Total funds
2023
£
102,724
23,104
125,828
10,040
98,239
14,942
123,221
2,607
-
2,607
2,607
93,984
96,591
Total
2023
£
19,472
83,252
102,724

16

Root & Branch Westmill

Notes to the Accounts

5 Income from other trading activities

Root & Branch Westmill
Notes to the Accounts
5
Income from other trading activities
External fundraising
Internal fundraising
6
Expenditure on raising funds
Fundraising trading costs
External fundraising
7
Expenditure on charitable activities
Expenditure on charitable
activities
Therapeutic activities
8
Other expenditure
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
9
Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets		 Unrestricted
£
77,998
77,998		 Unrestricted
£
-
4,732
4,732
Unrestricted
£
2,400
2,400
Restricted
£
34,286
34,286
Unrestricted
£
3,057
10,107
654
13,818
2024
£
3,057		 Total
2024
£
-
4,732
4,732
Total
2024
£
2,400
2,400
Total
2024
£
112,284
112,284
Total
2024
£
3,057
10,107
654
13,818		 Total
2023
£
13,600
9,504
23,104
Total
2023
£
10,040
10,040
Total
2023
£
98,239
98,239
Total
2023
£
3,057
7,767
4,118
14,942
2023
£
3,057

17

Root & Branch Westmill

Notes to the Accounts

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:

Administration
Services
11Tangible fixed assets
Cost or revaluation
At 1 April 2023
At 31 March 2024
Depreciation and
impairment
At 1 April 2023
Depreciation charge for the
year
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
12Debtors
Other debtors
Prepayments and accrued income
13Creditors:
amounts falling due within one year
Accruals
14Provisions
At 1 April 2023
Movement for the year		 2024
Number
1
2
3
2024
£
654
-
654
2024
£
655
655		 Fixtures &
fittings
£
49,053
49,053
42,935
3,057
45,992
3,061
6,118
Other
provisions
£
3,500
(3,500)		 2023
Number
1
2
3
Total
£
49,053
49,053
42,935
3,057
45,992
3,061
6,118
2023
£
557
973
1,530
2023
£
7,610
7,610
Total
£
3,500
(3,500)

18

Root & Branch Westmill Notes to the Accounts

15 Movement in funds

Restricted Funds

Nineveh Charitable Trust
co-Op direct plus
Finnis Scott Foundation
Arnold Clark
Groundwork UK One Stop Xmas
Rotary Club (Dragon's Den)
Helen Roll
Souter Trust
Oxford Communities Foundation (Oct 23)
29th May 1961
Oxfordshire County Council Healthy Hearts
Oxford Communities Foundation (Jan 24)
Lottery Uplift		 Balance
b/fwd 1
Apr 2023
Income
Expenditure
Balance
c/fwd 31
Mar 2024
766
-
285
481
652
-
652
-
2,725
-
2,725
-
349
-
349
-
255
-
255
-
-
2,500
1,570
930
-
2,784
2,784
-
-
2,784
2,003
781
-
8,600
3,588
5,013
-
3,000
900
2,100
3,581
5,800
6,561
2,820
-
10,780
2,695
8,085
-
9,920
9,920
-
8,328
46,168
34,286
20,210

Designated Funds

Designated Funds
Kitchen Project (Joan Strutt Trust) Balance
b/fwd 1
Apr 2023
Income
Expenditure
Balance
c/fwd 31
Mar 2024
4,714
-
-
4,714
4,714
-
-
4,714

19

Root & Branch Westmill Notes to the Accounts

16 Limited by guarantee

The company is limited by guarantee and has no share capital; thus no single party controls the company.

20

Root & Branch Westmill

Detailed Statement of Financial Activities

for the year ended 31 March 2024

Income and endowments from:
Donations and legacies
Donations
Grants
Other trading activities
External fundraising
Internal fundraising
Total income and endowments
Expenditure on:
Costs of other trading activities
External fundraising
Total of expenditure on raising
funds
Charitable activities
Therapeutic activities
Total of expenditure on charitable
activities
Depreciation of Fixtures & fittings
Sundry expenses
Legal and professional costs
Audit/Independent examination
fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income		 3,057
10,107
13,164
654
13,818
94,216
-
(18,200)
Unrestricte
d funds
2024
£
17,419
53,865
71,284
-
4,732
4,732
76,016
2,400
2,400
2,400
77,998
77,998
77,998
654
-		 -
-
-
-
-
34,286
-
11,882
Restricted
funds
2024
£
5,784
40,384
46,168
-
-
-
46,168
-
-
-
34,286
34,286
34,286
-
-		 3,057
10,107
13,164
654
13,818
128,502
-
(6,318)
Total funds
2024
£
23,203
94,249
117,452
-
4,732
4,732
122,184
2,400
2,400
2,400
112,284
112,284
112,284
654
-		 Total funds
2023
£
19,472
83,252
102,724
13,600
9,504
23,104
125,828
10,040
10,040
10,040
98,239
98,239
3,057
7,767
98,239
10,824
618
3,500
4,118
14,942
123,221
-
2,607

21

Root & Branch Westmill

Detailed Statement of Financial Activities

Root & Branch Westmill
Detailed Statement of Financial Activities
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 (18,200)
-
(18,200)
88,263
70,063		 11,882
-
11,882
8,328
20,210		 (6,318)
-
(6,318)
96,591
90,273		 2,607
-
2,607
93,984
96,591

22