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2025-03-31-accounts

Root & Branch Westmill

Charity No. 1143294

Company No. 07685042

Trustees' Report and

Accounts 31 March 2025

Contents

Contents
Page
Trustees' Annual Report 2
Independent Examiner's Report 10
Statement of Financial Activities 11
Summary of Income and Expenditure Account 12
Balance Sheet 13
Notes to the Accounts 14
Detailed Statement of Financial Activities 21

1

Directors and Trustees

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 2025.

The Directors of the charitable company are its Trustees for the purposes of charity law.

The following Directors and Trustees served during the year:

David Atkins Colin Bell Martyn Cooper Neil Griffiths Nick Daisley Carolyn Place Victoria Silk Richard Taylor Emma Welch Rosemary Wheeler

Accountants

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

Registered office

Westmill Farm Watchfield Oxfordshire SN6 8TH

2

Root & Branch

Who We Are

Root & Branch is an independent charity based on an organic farm near Swindon and within the Vale of the White Horse, offering transformative support for adults facing significant mental health difficulties.

Our Purpose

We believe in the healing power of nature. Through therapeutic gardening, rural crafting, cookery, and inclusive community activities, we help individuals regain selfesteem, learn new skills, and reconnect with society. Our goal is to empower people to manage their own wellbeing and lead lives filled with purpose, confidence, and connection.

Our Approach

Participants typically stay with us for 2 to 3 years, developing skills and confidence that enable them to move on to employment, volunteering, or further education—with the option to return for support if needed.

Our Impact

We measure wellness through both objective and subjective outcomes—tracking personal progress, gathering stories, and monitoring engagement. Our staff and volunteers are continuously trained, supported, and equipped to provide the highest quality of care.

Page 3

Root & Branch Structure

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 organises activities to connect and engage with the local community.

Volunteers

Our charity relies heavily on the regular and generous contributions from dedicated volunteers, who provide around 5,000 hours (about 31 volunteers supporting 110 session months) of unpaid work. The board of trustees deeply values their ongoing enthusiasm and commitment, which is crucial to our success.

Page 4

Root & Branch

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 £65 per person a day.

Participants

In 2024-2025, we had capacity for 45 sessions a week and about 30 Participants regularly attended. 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 offered support to explore:

Staff and Volunteers

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 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.

Page 5

Root & Branch

As a charity, we rely heavily on corporate volunteers.

This year we have also been able to engage local groups such as the Rotary Club Faringdon, Zurich Insurance, Sophos, Fiscal Technologies, Adkin Rural and Commercial Surveyors to help us with construction and maintenance work. We are tremendously grateful for their invaluable support.

We have continued to invest in training and in the therapeutic garden. We have six members of staff (all part time, totalling 105 hours a week) supported by over thirty volunteers. We have a pension scheme offered to all employed staff with both Root & Branch and employees contributing.

Policies

The trustees and Centre Manager have conducted a major review of all policies.

This included the health and safety policy: its content and practice. This resulted in, amongst other things, an overhaul of all machinery in the workshop and training programmes for volunteers and participants. We also made the decision to replace the forge with a pottery room.

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.

During the year we were able to complete a long-standing ambition for a complete refurbishment of our kitchen, largely from restricted grants. This modernisation has improved storage and work areas enabling participants to work

Page 6

Root & Branch

alongside our volunteer cooks preparing hot food using our own garden produce in a hygienic space.

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.

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 charity now employs an experienced fund-raiser on a part- time basis but not during this reporting period.

Page 7

Root & Branch

Reserves policy

The trustees consider that the reserves carried forward each year must be sufficient to enable the charity to continue to pursue its objectives, so to protect the participants from the consequences of any lack of continuity in the service. As participants experience significant mental health difficulties, it is crucial that we can maintain continuity until alternative support can be put in place for all, which is likely to take at least six months if not longer.

We rely on grants and donations which cannot be guaranteed and require constant fundraising activity: these require appropriate monitoring and reporting.

Our Participants typically attend for two to three years, and, given their vulnerability, we wish to protect them from any reduction in support arising from short-term financial constraints.

Reserves will be maintained to provide continuity of service against a backdrop of fluctuating and uncertain income, and we aim to keep between six and nine months of running costs in reserves.

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 finance 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.

Page 8

Root & Branch

www.rootandbranch.info

Signed on behalf of the board and approved on 6[th] September 2025.

R G Taylor

Chair of the Board of Trustees

Page 9

Root & Branch

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 2025.

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

6 September 2025

Page 10

Root & Branch Westmill

Statement of Financial Activities

for the year ended 31 March 2025

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 income/(expenditure)
9
Transfers between funds
Net income/(expenditure)
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
2025
£
67,850
16,715		 Restricted
funds
2025
£
85,777
-		 Total funds
2025
£
153,627
16,715		 Total funds
2024
£
117,452
4,732
84,565
-
59,427
23,484		 85,777
-
72,626
-		 170,342
-
132,053
23,484		 122,184
2,400
112,284
13,818
82,911
-		 72,626
-		 155,537
-		 128,502
-
1,654
-		 13,151
-		 14,805
-		 (6,318)
-
1,654 13,151 14,805 (6,318)
1,654
70,063		 13,151
20,210		 14,805
90,273		 (6,318)
96,591
71,717 33,361 105,078 90,273

Page 11

Root & Branch Westmill

Summary Income and Expenditure Account

for the year ended 31 March 2025

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure )for the year		 2025
£
170,342
170,342
152,477
3,060
155,537
14,805
14,805		 2024
£
122,184
122,184
125,445
3,057
128,502
(6,318)
(6,318)

Page 12

Root & Branch Westmill Balance Sheet

As at 31 March 2025

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
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
14
Unrestricted funds
14
General funds
Designated funds
Total funds		 1
1
775
104,992
105,767
(690)
105,077
105,078
105,078
105,078
33,361
33,361
71,717
-
71,717
105,078		 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

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 2025 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 September 2025

And signed on its behalf by:

R G Taylor Trustee

Page 13

Root & Branch Westmill Notes to the Accounts

for the year ended 31 March 2025

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 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. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. 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. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. 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. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 14

Root & Branch Westmill Notes to the Accounts

Expenditure

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

These comprise the costs associated with attracting voluntary income, fundraising Expenditure on trading costs and investment management costs. raising funds These comprise the costs incurred by the Charity in the delivery of its activities and Expenditure on services in the furtherance of its objects, including the making of grants and charitable activities 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.

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.

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.

Page 15

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:
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
Internal fundraising		 Unrestricted
£
30,988
36,862
67,850		 Unrestricted
funds
2024
£
71,284
4,732
76,016
2,400
77,998
13,818
94,216
(18,200)
Restricted
£
-
85,777
85,777
Unrestricted
£
16,715
16,715
(18,200)
(18,200)
88,263
70,063		 Restricted
funds
2024
£
46,168
-
46,168
-
34,286
-
34,286
11,882
Total
2025
£
30,988
122,639
153,627
Total
2025
£
16,715
16,715
11,882
11,882
8,328
20,210		 Total funds
2024
£
117,452
4,732
122,184
2,400
112,284
13,818
128,502
(6,318)
(6,318)
(6,318)
96,591
90,273
Total
2024
£
23,203
94,249
117,452
Total
2024
£
4,732
4,732

Page 16

Root & Branch Westmill

Notes to the Accounts

6. Expenditure on raising funds

6.
Expenditure on raising funds
Total Total
2025 2024
£ £
Fundraising trading costs
External fundraising - 2,400
- 2,400
7.
Expenditure on charitable activities
Unrestricted Restricted Total Total
2025 2024
£ £ £ £
Expenditure on charitable
activities
Therapeutic activities 59,427 72,626 132,053 112,284
59,427 72,626 132,053 112,284
8.
Other expenditure
Unrestricted Total Total
2025 2024
£ £ £
Depreciation of fixed 3,060 3,060 3,057
assets
General administrative costs 19,734 19,734 10,107
Legal and professional costs 690 690 654
23,484 23,484 13,818
9.
Net income/(expenditure) before
transfers 2025 2024
This is stated after charging: £ £
Depreciation of owned fixed assets 3,060 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:
2025 2024
Number Number
Administration 1 1
Services 2 2

Page 17

Root & Branch Westmill Notes to the Accounts

11. Tangible fixed assets

Cost or revaluation
At 1 April 2024
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
12. Debtors
Other debtors
13. Creditors:
amounts falling due within one year
Accruals		 2025
£
775
775
2025
£
690
690		 Fixtures &
fittings
£
49,053
49,053
45,992
3,060
49,052
1
3,061		 Total
£
49,053
49,053
45,992
3,060
49,052
1
3,061
2024
£
654
654
2024
£
655
655

Page 18

Root & Branch Westmill

Notes to the Accounts

14. Movement in funds

Restricted funds:
Restricted income funds:
Nineveh Charitable Trust
Rotary Club (Dragon’s Den)
Souter Trust
Oxford Communities Foundation (Oct 23)
Oxford Communities Foundation (Jan 24)
Oxford Communities Foundation (Jan 25)
19thMay 1961
Oxfordshire C.C. Healthy Hearts
Helen Roll
NG
Lottery
Lottery uplift (24-25)
Thriving in Nature
Wiltshire Community Foundation
NPT Transatlantic
Farringdon Town Council
Total
Unrestricted funds:
General funds
Designated funds:
Kitchen Project (Joan Strutt
Trust)
Total
Total funds		 At 1 April
2024
481
930
781
5,031
8,085
-
2,100
2,820
-
-
-
-
-
-
-
-
20,210
65,349
4,714
4,714
90,273		 Incoming
resources
£
-
900
-
-
-
20,000
3,000
-
3,600
4,500
15,617
4,960
25,000
5,000
200
3,000
85,777
84,565
-
-
170,342		 Resources
expended
£
(481)
(1,320)
(781)
(5,031)
(8,085)
(2,499)
(5,100)
(2,820)
(3,600)
(4,500)
(14,280)
(4,936)
(11,211)
(5,000)
-
(3,000)
(72,626)
(78,197)
(4,714)
(4,714)
(155,537)		 At 31
March
2025
£
-
510
-
-
-
17,501
-
-
-
-
1,337
24
13,789
-
200
-
33,361
71,717
-
-
105,078

Page 19

Root & Branch Westmill Notes to the Accounts

15. Analysis of net assets between funds

15. Analysis of net assets between funds
Fixed assets
Net current assets		 Unrestricted
funds
£
1
71,716
71,717		 Restricted
funds
£
-
33,361
33,361		 Total
£
1
105,077
105,078

16. Related party transactions

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

Page 20

Root & Branch Westmill Detailed Statement of Financial

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Donations
Grants
Other trading activities
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
General administrative costs,
including depreciation
Depreciation of Fixtures & fittings
Sundry expenses
Legal and professional costs
Independent examination
fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains		 3,060
19,734
22,794
690
690
23,484
82,911
-
-
Unrestricted
funds
2025
£
30,988
36,862
67,850
16,715
16,715
84,565
-
-
-
59,427
59,427
59,427
1,654
1,654		 -
-
-
-
-
-
72,626
-
-
Restricted
funds
2025
£
-
85,777
85,777
-
-
85,777
-
-
-
72,626
72,626
72,626
13,151
13,151		 3,060
19,734
22,794
690
690
23,484
155,537
-
-
Total funds
2025
£
30,988
122,639
153,627
16,715
16,715
170,342
-
-
-
132,053
132,053
132,053
14,805
14,805		 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
3,057
10,107
112,284
13,164
654
654
13,818
128,502
-
(6,318)
-
(6,318)

Page 21

Root & Branch Westmill Detailed Statement of Financial

Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 1,654
70,063
71,717		 13,151
20,210
33,361		 14,805
90,273
105,078		 (6,318)
96,591
90,273

Page 22