Registered number 03539586
Charity Registration number 1088823
## Northern Roots
Report and Accounts
31 March 2022
## **Northern Roots Report and accounts Contents**
||**Page**|
|---|---|
|Company information|1|
|Directors' report|2 - 4|
|Independent examiner's report on the accounts|5|
|Profit and loss account|6|
|Balance sheet|7|
|Notes to the accounts|8|
## **Northern Roots Company Information**
## **Directors**
K Dougherty D Holmes B Mather Y Ngoo R Perdik T Ali K Dubois N Johnson B Mamuini L Naruse R Reza
## **Secretary**
K Dougherty
## **Accountants**
Bell Anderson Limited Lindum 264-266 Durham Road Gateshead Tyne and Wear NE8 4JR
## **Registered office**
Office 44 63 High Bridge Newcastle upon Tyne Tyne and Wear NE1 6BX
**Registered number** 03539586
**Charity registration number** 1088823
1
**Northern Roots Registered number: 03539586 Trustees' Report**
The Trustees present their report and accounts for the year ended 31 March 2022.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the governing document, the Companies Act 2006 and follow the Charities SORP (FRS 102) . Structure, governance and management The Charity is a company limited by guarantee. The company was established under the Memorandum of Association which established the objects and power of the charitable company and is governed under the Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The objects of the Charity is to foster and promote the arts in society for the benefit of the general public in the United Kingdom but in particular the North-East of England by developing public appreciation of the arts and by improving public access to the arts and the quality of the arts. The Trustees have paid due regard to guidance issued by the Charity Commission including that regarding public benefit in deciding what activities the Charity should undertake.
## **Trustees**
The following persons served as Trustees during the year:
K Dougherty D Holmes B Mather Y Ngoo R Perdik T Ali K Dubois N Johnson B Mamuini L Naruse R Reza
2
**Northern Roots Registered number: 03539586 Trustees' Report**
## **Achievements and performance**
The Covid 19 Pandemic has continued to cause issues with in person concerts, audience numbers and the ability to promote artists from outside of the UK, especially those travelling from the USA. Northern Roots has continued to lead a focused fundraising campaign to support our outreach and development work with Artists from the Global Majority in the North East. We have maintained a consistent Jumpin’ Hot Club (JHC) programme with a minimised risk through stripped back programming, working closely with venues and artists, and a focused marketing campaign.
Over the past year we have continued to support Kema Kay and Kay Greyson to work extensively with young people from the west end of Newcastle. Over the past year Northern Roots has continued to focus our work - maximising on the impact of our outreach work, and maintaining a high quality JHC programme.
Youth Music continued to support work with Kema Kay and Kay Greyson, working with communities of young people from the Global Majority based in the West End of Newcastle - which has meant the organisation has been able to support 30 young people. The feedback from participants has been very positive, and the impact of the work has been shown in showcase concerts which continue to grow in popularity.
We have continued to provide mentoring to artists throughout this time - supporting members of Voices of Virtue, Radikal Queen, Vitamin Noir, Kema Kay and Kay Greyson - supporting with fundraising, mentoring, platforming and business development. This year has been made more complex with the need to continuously flex to the changing regulations surrounding covid - whilst not losing the trust of our audiences or the artists and venues we work with. We have had to bring in new programming whilst also re-programming acts from 2020 and early 2021.
We managed to deliver a small scale Country Cantina event in Easington during the summer of 2021. This was a success and ensured we maintained a strong connection with our loyal audiences, we were able to give work to UK based acts and technicians, and ensure we had a presence in local media etc. As well as continue the long running partnership with the owners of The Barn at Easington.
## **Partnerships**
As part of our focus we have developed and nurtured partnerships to strengthen our outreach and programming – this includes Youth Music, music development agency Generator, and venues such as Gosforth Civic Theatre, The Globe Newcastle and Hoochie Coochie.
## **Funding**
We have responded well to a very challenging funding environment. We have continued to strengthen the relationship with Tyne and Wear Community Foundation which has ensured we have been able to secure core funding for 3 years from 2022 financial year from the Newcastle Cultural Investment Fund. We have also managed to secure future core funding from Youth Music to support the development of the organisation.
We have continued to strengthened our relationship with Arts Council, re-establishing ourselves as an important part of the cultural and music scene in the North East of England, drawing down funds to support with the continued employment of core staff and artists throughout the pandemic. This enabled us to also work with an established fundraiser through the Culture Recovery Investment Continuity Fund.
3
**Northern Roots Registered number: 03539586 Trustees' Report**
## **Financial review**
It is the charities policy that unrestricted funds which have not been designated for a specific use should be maintained at the level equivalent to between three and six months expenditure. Due to the changes in funding sources and the timing of receipts it has not always been possible to adhere to this policy whilst pursuing the charities aims and objectives. Part of the focus of the last years fundraising and financial planning has been to secure funds to run longer and more sustained programmes - which includes funding to build up a reserves amount amounting to 3 months of core expenditure. We have also scaled back core costs by giving notice on paid office space - relying more on staff working from home and some of the creative hubs, which are developing across the city.
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 17 November 2022 and signed by its order.
R Perdik Chairman
K Dougherty Secretary
4
**Northern Roots Independent examiner's report on the accounts**
## **Report to the trustees, directors & members of Northern Roots on accounts for the year ended 31 March 2020 Set out on pages 1 to 9 of the financial statements.**
## **Charity no.: 1088823 Company no.: 03539586**
## **Responsibilities and basis of report**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/03/2022. As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts 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 confirm that no material matters have come to my attention which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- •the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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 accounts to be reached.
Bell Anderson Limited Chartered Accountants
Lindum 264-266 Durham Road Gateshead Tyne and Wear NE8 4JR
17 November 2022
5
## **Northern Roots**
## **Statement of Financial Activities for the year ended 31 March 2022**
|**Notes**
**Income from**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other operating income
**Expenditure on**
Raising funds
6
Charitable activities
7
**Total Expenditure**
Fund balances at 31 March 2021
**Fund balances at 31 March 2022**
**Net Income for the year/Net**
**movement in funds**
**Net income before transfers**|**Unrestricted**
**funds**
**£**
-
43,087
13,875
6,464
63,426
53,324
7,466
60,790
2,636
2,636
5,759
8,395|**Restricted**
**funds**
**£**
164,336
164,336
100,020
100,020
64,316
64,316
41,290
105,606|**2022**
**£**
-
207,423
13,875
6,464
227,762
53,324
107,486
160,810
66,952
66,952
47,049
114,001|**2021**
**£**
2,719
91,460
1,083
22,303|
|---|---|---|---|---|
|||||117,565|
|||||38,898|
|||||39,080|
|||||77,978|
||||||
|||||39,587|
|||||39,587
7,462|
|||||47,049|
6
## **Northern Roots Registered number:** 03539586 **Balance Sheet as at 31 March 2022**
|**Notes**
**Fixed assets**
Tangible assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
10
**Net current assets**
**Net assets**
**Funds**
Restricted funds
Unrestricted funds
**Total funds**|**2022**
**£**
1,503
9,606
118,949
128,555
(16,057)
112,498
114,001
105,606
8,395
114,001|**2021**
**£**
1,311
-
56,442
56,442
(10,704)
45,738
47,049
41,290
5,759
47,049|**2021**
**£**
1,311
-
56,442
56,442
(10,704)
45,738
47,049
41,290
5,759
47,049|
|---|---|---|---|
|||||
||||47,049|
||||41,290
5,759|
||||47,049|
The Trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Perdik Chair
Approved by the board on 17 November 2022
7
**Northern Roots Notes to the Accounts for the year ended 31 March 2022**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
## _**Turnover**_
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance Fixtures, fittings, tools and equipment 20% reducing balance
## _**Debtors**_
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
## _**Provisions**_
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
## _**Leased assets**_
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
## _**Pensions**_
Contributions to defined contribution plans are expensed in the period to which they relate.
8
## **Northern Roots**
## **Notes to the Accounts**
**for the year ended 31 March 2022**
|**2**
**Employees**
Average number of persons employed by the company
**Employment Costs**
Wages and salaries
**3**
**Donations and legacies**
Donations & gifts
All donations for 2021 are unrestricted
**4**
**Charitable activites**
**Restricted Funds**
Arts Council - Catalyst Project
Community Foundation
Durham
Joicey Trust
Barbour Foundation
Gateshead project
US Embassy
HMPPS
National Foundation Youth Music
Arts Council
Virgin
VoV Schools Project
Sadler Wells
Allen Lane
Mentoring
Catherine Cookson
The Shears Foundation
**Unrestricted Funds**
Unrestricted income - Merchandising etc
Unrestricted Arts Council Grant
Unrestricted Freemasons
Unrestricted GMBC Covid
Unrestricted Shear Foundation
**5**
**Other trading activities**
Ticket sales|**2022**
**Number**
3
**2022**
**£**
48,255
**2022**
**£**
-
-
**2022**
**£**
-
14,200
-
-
-
10,959
2,274
-
50,600
26,315
24,300
15,000
8,188
7,500
5,000
-
-
164,336
**2022**
**£**
399
42,688
-
-
-
43,087
**2022**
**£**
13,875
13,875|**2021**
**Number**
3|
|---|---|---|
|||**2021**
**£**
47,765
**2021**
**£**
2,719|
|||2,719|
|||**2021**
**£**
-
13,750
-
8,000
2,000
2,502
8,748
5,000
15,000
4,193
-
-
-
-
-
1,000
4,000|
|||64,193|
|||**2021**
**£**
299
19,468
1,000
5,000
1,500|
|||27,267|
|||**2021**
**£**
1,083|
|||1,083|
9
## **Northern Roots**
## **Notes to the Accounts for the year ended 31 March 2022**
|**6**
**Raising funds**
Bank charges
Accountancy fees
Adverts
Artists
Computer costs
Consultancy - Fundraising
Core Costs reallocation
Depreciation
Entertaining
Equipment hire
Finance costs
Insurance
Other direct costs
Other legal and professional
Pension
Printing, postage and stationery
Rent
repairs
Sound engineering
Subcontractor costs
Subscriptions
Sundries - Fundraising
Sundries
Software and IT
Telephone
Travel and accommodation
Venue hire
Wages|**2022**
**£**
81
3,716
3,613
12,463
-
1,814
(24,139)
166
372
-
131
-
13
-
78
2,194
250
3,685
-
438
431
91
547
-
1,328
1,191
44,861
53,324|**2021**
**£**
84
347
(300)
-
-
-
-
-
-
400
164
-
763
-
73
3,000
-
580
-
144
825
-
315
-
(68)
83
32,488|
|---|---|---|
|||38,898|
10
## **Northern Roots Notes to the Accounts for the year ended 31 March 2022**
|**7**
**Charitable activities**
**Charitable activities**
Mentoring costs
**Charitable activities**
Artists
Mentoring Costs
Travel and accommodation
Equipment hire
Consultancy
Venue hire
**Support costs**
Bank charges
Insurance
Printing, postage and stationery
Advertising
Accountancy fees
Core costs
Rent
Sundries
Wages and salaries
**Charitable activities**
Artists
Mentoring Costs
Travel and accommodation
Equipment hire
Consultancy
Sound Engineer
Venue hire
**Support costs**
Bank charges
Insurance
Printing, postage and stationery
Advertising
Accountancy fees
Core costs
Rent
Sundries
Wages and salaries|**Unrestricted**
**Mentoring**
**£**
7,466
7,466
7,466
**Restricted**
**Community**
**Foundation**
**Gateshead**
**Project**
-
-
-
8,640
-
-
-
-
-
-
-
-
-
8,640
-
-
-
-
-
-
-
-
-
-
6,200
2,319
-
-
-
-
-
-
6,200
2,319
6,200
10,959
**Restricted**
**Arts**
**Council**
**Sadlers**
**Wells**
7,138
3,230
6,555
3,470
-
480
-
1,596
2,492
107
400
17,888
7,580
3
-
90
-
-
-
2,865
-
1,084
-
-
806
-
185
-
3,394
-
8,427
-
26,315
7,580|**2022**
**£**
7,466
7,466
7,466
**National**
**Foundation**
**Youth Music**
6,115
20,195
304
-
-
607
29,405
-
-
16
1,050
-
10,120
-
200
-
11,386
40,791
**Vov Schools**
**Project**
-
-
-
-
-
-
-
-
-
-
-
-
-
3,000
-
-
-
3,000
3,000|**2021**
**£**
9,385|
**2022**
**2021**
6,115
1,500
28,835
8,000
304
-
-
618
-
1,000
607
-
-|
|---|---|---|---|---|
||||9,385||
||||9,385||
||||**Other**
1,800
-
-
-
-
200||
|||||38,045
12,858
-
-
-
-
16
-
1,050
-
-
-
18,639
-
-
200
1,560
-
15,277
19,905
16,837|
|||||57,950
29,695|
|||||**2022**
12,168
10,025
480
-
1,596
2,492
707
-
27,468
3
90
-
3,540
1,084
5,500
806
185
3,394
-
14,602
42,070|
||||2,000
675
2,500
-
-
3,175||
||||5,175||
11
## **Northern Roots Notes to the Accounts for the year ended 31 March 2022**
## **8 Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**9**
**Debtors**
Trade debtors
**10 Creditors: amounts falling due within one year**
Trade creditors
Taxation and social security costs
Other creditors|**2022**
**£**
9,606
**2022**
**£**
819
1,331
13,907
16,057|**Fixtures**
**and**
**fittings**
**£**
10,600
358|
|---|---|---|
|||10,958|
|||9,289
166|
|||9,455|
|||1,503|
|||1,311|
|||**2021**
**£**
-|
|||**2021**
**£**
785
168
9,751|
|||10,704|
|**11 Restricted funds**
Arts Council
Community Foundation
Gateshead Project
Other
Sadlers Wells
VoV Schools Project
National Foundation Youth Music|**Balance at**
**1 April 2021**
**£**
10,336
22,208
-
8,746
41,290|**Incoming**
**Resources**
26,315
14,200
10,959
39,074
8,188
15,000
50,600
164,336|**Resources**
**Expended**
26,315
6,200
10,959
5,175
7,580
3,000
40,791
100,020|**Transfers**
**Balance at**
**31 March 2022**
**£**
-
18,336
-
56,107
608
12,000
18,555|
|---|---|---|---|---|
|||||-
105,606|
## **12 Other information**
Northern Roots is a private company limited by guarantee without share capital and incorporated in England. Its registered office is: Office 44
63 High Bridge Newcastle upon Tyne Tyne and Wear NE1 6BX
12