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2022-11-30-accounts

Company number: 07448744 Charity number: 1139685

Young Roots Report and financial statements

For the year ended 30 November 2022

I was too stressed, I was losing control of myself so when I went outside on the first morning and I sat on the chair and I could see all the view from there, the mountains, the houses, everything. After that I just started relaxing music, and I am just thinking I am in my home with my Young Roots family, and I felt better really fast.

Reference and administrative information 6
Trustees’ annual report 7
Auditors’ report 34
Statement of financial activities
(incorporating an income and expenditure account) 40
Balance sheet 41
Statement of cash flows 42
Notes to the financial statements 43

For the year ended 30 November 2022

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Foreword

Dear friends

Young Roots is proud of the impact of our work with young refugees and asylum seekers in 2022.

We have reached more young people than ever before, and the depth and quality of our projects and programmes has improved the lives of those we work with.

It has been a brutal period for the young people we support, with dangerous and dehumanising Government rhetoric, regressive policies and the impact of the cost-of-living crisis being felt every day. The Nationality and Borders Act, which was widely condemned by organisations supporting refugees, was passed into law in April 2022. It introduced a two-tier asylum system, disadvantaging those not arriving through illusive ‘legal’ routes, amongst other provisions. Although no refugees have yet been removed to Rwanda, the threat has had serious mental health consequences for young people we see every day causing stress, fear and anxiety.

Against this backdrop, our skilled and talented staff team have supported 873 young people in total, compared to 739 in 2021. The majority of young people (712) took part in our youth activities and benefited from the dedication and experience of our Youth Development teams who led our youth clubs, sporting activities, residentials and trips. A record 370 young people received long-term, in-depth one-to-one casework support supporting them to resolve complex issues around destitution, immigration status, housing, and mental health. Our Advice and Support Hub model involves our youth activities being run alongside our casework with provision from expert partners in psychological support, counselling and legal advice. A major external evaluation of our Advice and Support Hubs reinforced the impact of our work with 97% of young people reporting that Young Roots has helped reduce social isolation and loneliness, and a wide range of partners consistently emphasising that the integration of these activities and services is a highly effective model.

An external evaluation of our Youth Welfare Project proved the success of our model supporting young people in ‘contingency accommodation’ (accommodation provided by the government for asylum seekers, often in hotels), and we were delighted that Migrant Help and the national steering group for the project decided to fund its expansion in two further London boroughs. At the end of the year, we had staff in place ready to take this forward in 2023.

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As Young Roots has grown our projects and staff team, in response to the needs of the young people we support, we have been conscious of continuing to develop our approach to diversity, equity and inclusion by establishing a trustee/staff DEI Committee, and recruiting our first Human Resources Manager. This work remains a key focus in the coming year. Our Wellbeing Committee tracked the issues that are affecting staff through regular Pulse Surveys, and we guaranteed that all delivery staff have access to monthly external clinical supervision. We also ensured a wellbeing dimension in key decisions such as pay. We are planning an increased focus on this work over the next year as working with young people in this environment takes its toll on our dedicated staff team.

We are acutely aware that our work does not exist in a vacuum, and we are proud to be in partnership and to work collaboratively with such a wide range of expert and excellent organisations and professionals. We are immensely grateful to our supporters, including the increasing number of individual donors to our work. This support is sustaining, builds our resilience and is vital to our future. We are also extremely grateful to our Trusts and Foundation partners, many of whom have provided successive grants enabling us to develop our work with focus and ambition. Equally we are delighted to have established vital new relationships with funders this year.

We would like to thank our dedicated and talented staff team without whom our work would not be possible. As we look forward to the coming year and developing our new strategy for 2024 – 2027, we are fully committed to our responsibility to both provide excellent support to those we work with now, and to use our knowledge and expertise to be part of changing the environment for all young refugees in the future.

Grace Capel Chair of Trustees

Jo Cobley Chief Executive

For the year ended 30 November 2022

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Reference and administrative information

For the year ended 30 November 2022

Company number 07448744

Country of incorporation United Kingdom

Charity number 1139685

Key management personnel

Jo Cobley Chief Executive
Victoria Sanderson Head of Finance and
Internal Operations
Tamsin MacDonald Head of Fundraising
and Development
Molly Brech Head of Services in Brent

Bankers

Country of registration

England & Wales

CAF Bank 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ

Registered office and operational address Suite 3.18 – easyHub Croydon, 22 Addiscombe Road, Croydon, CR0 5PE

Auditors

Godfrey Wilson Ltd 5th Floor, Mariner House, 62 Prince Street, Bristol BS1 4QD

Trustees

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

were as follows:
G L Capel_(appointed 22nd May 2022)_ Chair
S R Corker Treasurer
N Prendergast Secretary
K M Elton
N Wyver_(resigned 5th January 2023)_
L Puddefoot-Knaggs
J Couper
A Hayley
P Nigah
R Ravi_(appointed 2nd April 2022)_
J Shah_(appointed 2nd April 2022, resigned 5th January 2023)_
A Vukovic_(appointed 2nd April 2022)_
S Foster Perkins_(resigned 18th June 2022, previous Chair)_

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Trustees’ annual report

For the year ended 30 November 2022

The trustees present their report and the financial statements for the year ended 30 November 2022.

Reference and administrative information set out on page 6 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

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Objectives and activities

Purpose and aims

Our charity’s purpose, as set out in the objects contained in the company’s Memorandum and Articles of Association are:

Vision

Mission

A world where all young refugees and asylum seekers realise their rights and fulfil their potential.

To work alongside young people and support them to improve their wellbeing and life chances.

Values

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Our activities, projects and services

INTRODUCTION

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period.

The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it exists to help. The review also helps the trustees ensure the charity’s aims, objectives and activities remained focused on its stated purpose.

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Young Roots’ operations are within London where we have established delivery teams in Brent and Croydon working with young refugees and asylum seekers from 48 London boroughs. The majority of the young people we work with (approximately 80%) are in the UK alone and particularly vulnerable to exploitation and to being multiply disadvantaged. This year, we have increased our work with young people who are newly arrived in the UK, and in contingency accommodation. They are particularly isolated and like others, have fled war and abuse, experiencing exploitation and hardship on their journeys here. The young people we work with have many strengths, but the brutal policy context in the UK, along with language barriers and already complex systems mean that there are significant challenges. Our teams of senior caseworkers and youth development professionals focus on the following outcomes for young people: improved understanding of and access to rights and entitlements; improved communication skills; increased social integration; improved wellbeing and mental health; improved leadership skills; and increased learning, training, work and volunteering opportunities.

During the year, and after a thorough external review, the trustees took the difficult decision to end Young Roots’ eighteen-year valued partnership with the Sour Community Disability Project in Lebanon. There is much to be proud of within this project, but after careful consideration of the challenges of providing effective governance to the project from the UK, and the disproportionate costs of raising funds for it, the trustees considered that although they would like to facilitate an effective handover to another organisation, they would end the relationship. Young Roots is proud to have been part of a project that delivered high quality educational and social activities to 90-100 young people and their families each year, with clear positive impacts on their development and wellbeing.

Young Roots’ activities are guided by our Strategy (2021- 2024).

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Our first strategic objective is to provide high quality services and activities for young refugees and asylum seekers, supporting young people to realise their rights and reach their potential. Our strategic approach is to employ our participative, human rights and strengths-based approaches across all our services and projects. We ensure that young people feel heard, believed and safe as they establish trusted relationships with staff and peers. Our second strategic objective is to contribute to wider systems and policy change for young refugees and asylum seekers, so as to positively influence and change the broken systems that are meant to support and protect them. Our third strategic objective is to ensure that Young Roots is sustainable, effective and efficient, prioritising diversity, equity and inclusion and involving young people and those with lived experience at all levels of the charity.

The following section reflects on our strategic ambitions and the purpose and aims of Young Roots. The analysis is consistent with the financial reporting.

CASEWORK SERVICE

Young Roots reached a record number of young people through our highly regarded casework service in 2022. 370 young people accessed the service in 2022, a 67% increase on 2021 (which in turn was a 40% increase on 2020). This is in part due to the increased provision of casework within the Youth Welfare Project in contingency accommodation.

Young people are supported to access quality legal representation, resolve issues with their accommodation – including becoming street homeless – and address serious and complex mental health issues by being referred to specialist partners for psychological support and counselling. The youth-centred service provides holistic support as young people navigate multiple challenges in their lives. Despite the challenges, we are delighted that 29 young people secured their immigration status, 21 were prevented from becoming street homeless and 67 enrolled in education. The casework service is integral to our flagship Advice and Support Hubs accessed by 584 young people in 2022. These successful and popular weekly Hubs bring together our casework service with specialist legal advice, psychological support and counselling, and our youth and sporting activities, responding holistically to the needs and wishes of young people.

The young people we support are often facing extreme hardship, finding it impossible to meet their essential living needs on the £45 per week they are entitled to. Some young people we work with do not even receive this amount. We therefore provide direct hardship support to some young people including emergency food vouchers, emergency accommodation, phones and data. We also apply for grants for individual young people which we distribute directly to them. In November 2022 we had 5.6 FTE casework staff and spent 38% of our total expenditure on our casework service totalling £368,163. This represents an increase of 9% in terms of expenditure from 2021. Our income for this stream of work increased by 12% reflecting our increased costs.

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It helps you to get away from your depressions. You start thinking about the things that make you happy and you enjoy.

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YOUTH DEVELOPMENT

Our youth development programme reached 712 young people during 2022.

This is a 14% increase on 2021. The programme is at the heart of Young Roots’ work. Our staff build trusted relationships with young people through sporting, arts-based and personal development group work, as well as through one-to-one youth work. This work is crucial in supporting young people to feel less alone, calmer, happier and less stressed, as well as improving their English levels.

This year, our activities included our established football and cricket programmes in Brent delivered by our partners at Queens Park Rangers and Middlesex County Cricket, as well as regular sessions of boxing, taekwondo, basketball and yoga. 178 young people accessed English language learning projects – an activity requested by so many young people we support. 144 young people also took part in our programme of trips, researched, chosen, and often organised by young people, which included outings to Walton on the Naze, Brighton, and Thorpe Park. We went with young people on two residentials in Wales during the year which were hugely enjoyed and very beneficial to the young people who attended. This year we also delivered a new programme in Brent developing young people’s soft skills and building their work-readiness confidence and knowledge.

In the year ended November 2022 we spent 32% of our total expenditure on this element of work totalling £306,879. Our income for this element of our work grew by 7%.

YOUTH WELFARE PROJECT

Our Youth Welfare Project, using our combined approach of casework and youth work, has been a core part of our work in 2022.

This project, overseen by a steering group of organisations in the sector, aims to support the wellbeing of young people within contingency accommodation (hotels). The Youth Welfare Officer provides vital support and connection to isolated and newly arrived young asylum seekers. They work closely with the Youth Welfare Caseworker who provides in depth one-to-one support to those who are most vulnerable. The pilot in Wembley included a weekly Ahlan (welcome) Club where young people have access to English Language learning, food, games and advice and serves as an entry point to more intensive support. The project reached 189 young people during the period. Thanks to the impact of this project, as demonstrated by an external evaluation in the spring, the steering group, and funders Migrant Help, have supported Young Roots to expand the project to Croydon and Kings Cross. By the end of 2022, new staff were in place to support this expansion. The income and expenditure for this project are split across casework and youth development in the accounts.

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PARTNERSHIP AND OUTREACH

Working in partnership with trusted and expert partners is a key approach of Young Roots.

The scale of the challenges faced by the young people we support, and the harsh external environment mean that this is vital to ensuring success. We have a wide range of partnerships and collaborate with many organisations where our approach and aims align. We have expanded our long-term funded partnership with the Helen Bamber Foundation, who provide stabilisation and trauma-focused therapy to those most acutely affected by trauma. We are proud of our relationship with Off the Record who provide specialist counselling for young refugees who attend our Hub in Croydon. Our valued partnership with Coram Children’s Legal Centre continues to benefit young people who need legal advice and support via our Croydon Hub, and in Brent we are proud of our strong ties with Bindmans LLP who provide excellent legal support to young people. Other key partnerships include Kazzum who provide specialist arts activities, Mousetrap who provide drama sessions and English for Action who run English sessions at our Wembley project. We have developed our partnership with Migrant Help and also with Care for Calais as part of our work to provide the best possible support to young people in contingency accommodation in Brent. We have continued with our long-standing partnership with the Refugee Council to provide a weekly young women’s group in Croydon.

Young Roots continues to play an active role in the Croydon Young Refugees Network, and the Northwest London Young Refugees Network that we founded. We place emphasis on our outreach activities to ensure that young people know about the services and support that we offer.

All partners adhere to our code of conduct and we have partnership agreements in place with our funded partners.

In November 2022, 12% (£119,740) of our total expenditure was in this area of work. This represents a decrease of 20% from 2021 as a Comic Relief funded programme in partnership with the Bike Project came to an end. All of our other strong partnerships have continued.

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INFLUENCING

With support from the Social Change Agency, thanks to the Lloyds Bank Foundation’s Enhance Programme, we developed our model and approach to this vital new area of our strategy.

We are delighted that we have secured three-year funding for a Policy and Campaigns post to be recruited early in 2023. This significant development reflects our belief that our long-standing experience of working with young refugees and the depth of our expertise, data and knowledge, along with our deeply held participative approach with young people, will enable us to add an important dimension to the conversation. During the year we have been part of multiple sector-wide initiatives to raise serious concerns of many aspects of Government policy that affect young people we support, including the Nationality and Borders Act, the Rwanda Deportation plans, and destitution issues. In addition, we began detailed, longer term projects that aim to improve practice in age assessments. Throughout the year, we have increased our presence on social media challenging inaccurate and prejudicial narratives, and highlighting issues that we see young people having to face every day.

VOLUNTEER CONTRIBUTION

Volunteers have been vital in supporting our casework and youth development programmes during the year.

20 volunteers supported this work during the year. We also have ongoing expert support from a communications volunteer, who supported our efforts to improve our website and social media engagement.

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LEBANON

As planned within our strategy, the trustees undertook a review of our project in Lebanon that we have run with our delivery partners, the Sour Community Disability Project (SCDP) for 18 years.

The summer youth and education project has reached 90-100 young people and their families each year and had a considerable impact on wellbeing. Working with an external pro bono consultant, with a depth of international development experience, we conducted a thorough assessment of whether Young Roots was best placed to continue its involvement with the project. Whilst we concluded that there was much to be proud of in the eighteen years of partnership between Young Roots and SCDP, the trustees concluded that from both a governance and operational perspective, the project would be better supported by organisations within Lebanon and the region, and that Young Roots could not continue our involvement. This was a difficult decision, but one made after detailed consideration. We are extremely grateful to all members of staff at SCDP for their hard work and professionalism, especially during the past few years in which an extremely challenging political and economic situation in Lebanon has been compounded by the Covid-19 pandemic.

Being listened to by the staff has helped me a lot. There were so many times, I felt so overwhelmed and needed someone just to listen to me.

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Achievements and performance

Young Roots’ main activities and target group are described above. All our charitable activities focus on young refugees and asylum seekers within the 11-25 age range and are undertaken to further Young Roots’ charitable purposes for the public benefit.

Our approach is holistic, so the same young people may access our youth development programme and casework service, therapeutic and legal support, and they may do this through our Advice and Support Hub and/or via our Youth Welfare project.

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OUTCOMES FOR YOUNG PEOPLE

Twice each year, we survey a sample of young people to ensure we are on track to deliver our outcomes.

In addition, we conduct monthly assessments of need through our team of caseworkers so that we can be responsive to current contexts and emerging or escalating needs. We also collect case studies regularly. In 2022 we conducted a major external evaluation of our Advice and Support Hubs and casework service. This evaluation was extremely positive with all stakeholders consistently emphasising that the integration of youth activities, one-to-one casework and youth work, together with access to specialist therapeutic and legal support, was a highly accessible and effective model. This is a typical response from a partner:

“ Their level of commitment is unique. They go above and beyond what I would expect of a busy charity like this. They not only try to resolve the matter themselves before finding solicitors, but then when solicitors are involved, they remain attentive in supporting the client with other ancillary matters, and they also give evidence and act as litigation friend in the cases taken to Court.”

Here is an example of a response from a young person:

“ In the past I’ve met cruel people who I can’t trust. At Young Roots I can be open and talk about problems. I used to have a big trust issue, I used to over protect myself to stop getting hurt – I didn’t trust anyone but now I’ve found a middle place. I changed a lot since I learnt I can trust people at Young Roots. I’ve learnt I can trust some people in other places too.”

We aim that, by coming to Young Roots, 80% of young people respond positively to the following impacts. We are pleased that we have met and exceeded our targets in each area in 2022:

Overall, by coming to Young Roots, young people feel the following impacts:

80%

95% 90%

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We also monitor the following milestones. We do not have targets, as the achievement of each depends on the external context. For example, the asylum system has experienced significant delays since the beginning of the pandemic, and at different times housing has been a particularly challenging issue for those we support.

Milestones
2022
2021
Settled Status secured
29
14
Successful age assessment challenge/outcome
14
14
Prevented from being homeless
21
20
Secured immigration / community care advice
48
60
Accessed specialist Mental Health support
51
67
( some of this number will have been prevented from suicide and self-harm)
Enrolled in education
67
17
I was worried about the future
but now I feel supported.

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THE FOLLOWING SHOWS THE GROWTH IN OUR REACH BY ACTIVITY/SERVICE

We have already exceeded our 2024 reach targets for casework and youth development and are on track to exceed our total reach target by the end of 2022.

2024
Strategic target		 2022 2021
2020		 2019
Total reach 800 873 739
490		 658
Casework 200 370 221
157		 118
Youth Development 600 712 622
373		 529
Aged 18 and under 41% 36% 37% 47%
Aged over 18 59% 64% 63% 53%

86% of young people supported in this period were male and 14% were female. 1 person was non binary.

We supported young people from 45 countries. The most common countries of origin were: Afghanistan, Eritrea and Sudan. 70% of the young people we worked with during the period were from the countries with the highest success rate of claiming asylum in the UK: Afghanistan, Eritrea, Sudan, Iran and Syria.

I have become more confident to speak up and enjoy my time. I used to have no one at UK to support me but Young Roots is like a family to me.

For the year ended 30 November 2022

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Finance and Risk

The financial results for the year which ended on 30 November 2022 are set out in the Statement of Financial activities on page 40. Young Root’s financial position at the year-end is set out on page 41.

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INCOME

During 2022, our total income increased by 46% to £1,435,876 (2021: £984,814), as we continued to respond to increased need and grow our services and staff team accordingly.

Income from donations increased 82% to £315,156 (2021: 173,063). The main driver for this is our increasing focus on our voluntary income streams of individual giving, corporate partnerships and community and events. We also increased our income from major donors by £50,000 which contributed to this growth substantially. We increased our number of Trusts and Foundations who donated to our core costs alongside this.

The majority of our income (78%) was secured from restricted grants from Trusts and Foundations for our charitable activities. We saw growth in all areas of our charitable activities, notably our work in the influencing sphere, which we intend to grow in line with our current strategy. We had a total of 41 funders who gave restricted grants and 4 funders who had funds carried forward from previous years whose grants have ended and no further income was due. 11 Trusts and Foundations donated unrestricted grants to us. Our total amount of funders grew by 15 to 56 in 2022 (2021: 41). We developed strong relationships with new funders and strengthened existing partnerships.

EXPENDITURE

The total organisational expenditure was £960,389.

86% of the total organisational expenditure was spent on charitable act ivities with 14% expended on raising funds to support Young Roots to achieve its objectives. Fundraising costs have increased by 20% as we invest in resourcing within the team. We expect this investment will result in greater income generation in the coming years.

Of the total expenditure, 78% was on staffing, our greatest asset. Staff are key in delivering all our services and casework offer. Overall expenditure has increased by 4% and we expect the high levels of restricted funds carried into the next financial year to be spent, and that we will see a substantial increase in expenditure.

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YEAR-END POSITION

At the close of the financial year, Young Roots held total net assets of £901,005.

Of these funds, £631,297 are restricted funds to be carried forward, representing funds which Young Roots received for its charitable activities that have not yet been expended. Of our total unrestricted fund, £100,888 has been designated by the trustees. Designated reserves represent unspent grants which were received towards 22/23 core running costs in 21/22. Whilst this is unrestricted funding, the trustees do not deem these to form part of free reserves and therefore have shown these in “committed funds”. The total general funds held by Young Roots at the close of the year was £168,820.

We are very grateful to longstanding and more recent funders and partners, without whose support our work would be impossible. More detailed information about our funders and funds can be found in notes 2 and 3.

RESERVES POLICY

At the end of the year, Young Roots held free reserves of £168,820 and total unrestricted reserves of £269,708 (2021: £207,921).

The trustees have agreed that the level of reserves needs to be between £300,000-£350,000. This figure was agreed during a process of reviewing our internal and external environment, considering our future projected expenditure. Our reserves policy follows a ‘risk-based approach’, meaning that our policy is based on an understanding of our income streams and their risk profile, the degree of commitment to expenditure and the overall risk environment in which Young Roots operates.

Reserves are reported monthly in the management accounts which are reviewed at board level. Financial and fundraising plans will be set with intent to build reserves to the target range. Given operational issues, changes in economic circumstances and short-term needs it is possible for reserves to fall outside of the target range. However, it is expected that management will seek to address this to ensure reserves are maintained within range.

Young Roots currently holds reserves of £168,820 and we have developed a multi-year plan to seek to build our reserves to the target level. This will be achieved by investing in fundraising capacity, and growing our income streams that fall outside of Trusts and Foundations.

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GOING CONCERN

The Board considers that Young Roots remains a going concern.

As a grant-funded organisation that depends on restricted grant funding for a large part of its income, Young Roots begins each financial year without having secured all the income to cover its operational costs in the year.

Trustees and senior management monitor the financial position regularly and identify any upcoming risks and mitigations that may impact our reserves position. We continue to invest in unrestricted fundraising capacity to build and maintain our reserves as part of our 2020-2023 fundraising strategy.

PRINCIPAL RISKS AND UNCERTAINTIES

The risks have been exacerbated by the cost-of-living crisis, Government policies that affect the asylum system and cycle of multi-year funding.

Young Roots has identified the following headline risks and mitigations:

1. Financial Sustainability

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2. Cyber Security

Risk: As Young Roots grows its staff team and builds a greater digital footprint, it becomes more vulnerable to serious cyber-attacks. This could result in financial loss or reputational risk. Mitigation: Young Roots has developed an approach to Cyber Security that will be implemented in 2023. Young Roots has engaged with an IT consultant to understand the needs of the organisation and the most appropriate steps to take to ensure resilience and compliance in this area. Young Roots is planning on appointing a trustee with digital strategy and IT expertise and exploring the option for extending insurance to cover IT and cyber security risks. The work is overseen by our Head of Finance and Operations who regularly reports risks to SLT and the trustees.

3. Safeguarding

Risk: Young Roots fails to recognise serious safeguarding risks,
or doesn’t have the ability to cope with the volume of risks,
which could lead to self-harm or the harming of someone
else.
Mitigation: Young Roots reviews its Safeguarding policy and practice
formally each year at Board level. In 2023, with advice from
a specialist consultant, a new robust safeguarding policy
was agreed and implemented. Young Roots has appointed
designated safeguarding leads across the organisation to
ensure we are following best practice in every respect. Our
strong culture of management supports our safeguarding
policy as does staf training. The Chief Executive reports
on safeguarding to the trustees at each meeting as part
of their report. Our expert safeguarding trustee, who is a
safeguarding consultant and former Head of Safeguarding
and Assistant Director for Children’s Social Care for a Local
Authority, advises and supports both staf and trustees.
Public liability insurance is in place.
Compliance
Risk: Young Roots does not: comply with the GDPR and
understand the expectations of the ICO; comply with the
2019 Fundraising Practice released by the Fundraising
regulator and the Charity Commission; comply with
its constitution, with charity, health and safety or with
employment law; file financial and trustee information
on time with the Charity Commission, HMRC or Companies
House.

4. Compliance

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Mitigations: Young Roots has: a Head of Finance and Internal Operations who works closely with the CEO and trustees to ensure compliance with the Charity Commission and that we file information on time; we have appointed an HR manager to support GDPR training and knowledge and have further addressed the cyber security risk facing the organisation. Young Roots will ensure appropriate fundraising training for relevant staff. We have trustees with expertise in fundraising, GDPR and governance, and the trustee board continue to scrutinise the organisation’s compliance on this range of issues.

5. Culture and maintaining values

Risk: During a continued period of growth for Young Roots, our culture and values might not be retained.

Mitigation: Young Roots has invested in training for managers; ensured our strong culture is framed by our values having revisited our values as part of our strategy; and gives priority to our wellbeing committee activities. We have established a DEI committee led by trustees who advise staff on placing this key value of Young Roots at the heart of all of our work.

6. Increasingly hostile environment and working in contingency accommodation

Risk: The increasingly hostile external environment is likely to directly affect young people we work with, therefore increasing stress levels of staff and increasing high level safeguarding concerns.

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Plans for the future

We continue to work within our current strategy (April 2021 – March 2024).

The strategy was developed with expert input from staff, trustees, young people, and delivery and funding partners. It was informed by an externally led review of our approach to diversity, equity and inclusion. It is guided by our mission, vision and values.

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Our ambition for the period remains to continue to grow the number of young people we are able to support, at the earliest opportunity, through our highly regarded activities and one-to-one casework service, and by building our specialist partnerships. With recruitment to a new Policy and Campaigns post, we will have a new focus on using our knowledge, expertise and the voices of young people to help counter inaccurate and prejudicial narratives, and create a fair and efficient asylum system so that young people can rebuild their lives as part of our communities.

OBJECTIVE 1

To provide high quality, holistic services and activities for young refugees and asylum seekers supporting young people to realise their rights and reach their potential.

This will be achieved through:

OBJECTIVE 2

To contribute to wider systems and policy change for young refugees and asylum seekers.

Grounded in the experiences, perspective and voices of the young refugees and asylum seekers we work with, we will contribute to positively influencing and changing the systems that are meant to support and protect young refugees and asylum seekers more broadly. We will work in partnership with other organisations wherever possible.

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OBJECTIVE 3

To ensure Young Roots is sustainable, effective and efficient, prioritising diversity, equity and inclusion and involving young people and those with lived experience at all levels of the charity.

The full strategy can be downloaded from: www.youngroots.org.uk/library

OUR PRIORITIES FOR 2023 ARE TO:

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Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 23 November 2010 and registered as a charity on 5 January 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.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

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APPOINTMENT OF TRUSTEES

Any person who is willing to act as a trustee, and who would not be disqualified under the provision of Article 27 of the Articles of Association, may be appointed to be a trustee by decision of the trustees.

Recruitment of trustees is an open process, with positions advertised on Charity Job, through channels where we can attract a range of diverse candidates, and through other networks. The interview panel consists of the Chair, Trustee with responsibility for Diversity, Equity and Inclusion, other trustees as appropriate and the Chief Executive (who doesn’t have decision making role).

At every annual meeting of the trustees at which the accounts are adopted after the third anniversary of the incorporation of the charity, one third of the trustees, being those who have served the longest since their appointment or reappointment must retire from office. Retiring trustees may be re-appointed but a trustee who has served for three consecutive terms must take a break from office.

TRUSTEE INDUCTION AND TRAINING

The trustees have a wide range of skills pertinent to the charity. They include professionals from finance, governance, safeguarding, policy influencing, fundraising, legal, and international development.

Their knowledge is kept up to date by technical reading, sharing of knowledge and training courses. New developments are discussed at meeting of the trustees. All trustees undertake training on finance, governance and safeguarding, with next sessions planned in May 2023.

The Chief Executive reports on the operational plan at each trustee meeting. The risk register, fundraising targets, safeguarding, staff and volunteer wellbeing and finances are regularly reviewed. We have a Finance Committee that meets monthly with the Chief Executive and Head of Finance and Internal Operations to have oversight of our finances. It is our policy that all trustees are DBS checked.

Our Wellbeing Committee, chaired by a trustee and attended by other trustee representatives, the Chief Executive, Casework Managers and Human Resources Manager meets 4 times a year and reviews the Pulse Survey results and agrees strategies for ensuring wellbeing. Our Diversity, Equity and Inclusion Committee, chaired by a trustee and attended by the Chair of Trustees, other trustee representatives, Chief Executive, Human Resources Manager, and representatives from different teams, also meets four times a year.

30 Young Roots Report and financial statements

RELATED PARTIES AND RELATIONSHIPS WITH OTHER ORGANISATIONS

The trustees have declared that there are no related parties and no conflict of interests. Young Roots holds a register of interests which is reviewed annually.

REMUNERATION POLICY FOR KEY MANAGEMENT PERSONNEL

The trustees delegate the day to day running of the charity to the Chief Executive.

There is an agreed scheme of delegation which outlines respective responsibilities. The pay of Young Roots’ Chief Executive is set by the board of trustees, as represented by the Chair. The Chief Executive recommends the pay for the Senior Management Team to the trustees, and in consultation with the Senior Management Team, that for all other members of staff. Staff pay bands are set with regards to similar organisations and based on fair pay for work done.

FUNDRAISING PRACTICE STATEMENT

Young Roots uses one external professional fundraiser who works on a consultancy basis.

The majority of fundraising activities are conducted by our own employees. Young Roots is not currently subscribed to the Fundraising Regulator although this has been identified as a priority. In November 2022 92% of income was generated through grants all of which are carefully regulated. We abide by the Fundraising Regulator’s Code of Practice for all our community, events, corporate and individual fundraising activities. Young Roots has never received any complaints about fundraising activities which we’ve undertaken.

For the year ended 30 November 2022

31

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also directors of Young Roots for the purposes of company law) are responsible for preparing the trustees’ annual report including the strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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

In so far as the trustees are aware:

32 Young Roots Report and financial statements

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 30 November 2022 was 12 (2021:11). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditors

Godfrey Wilson Limited were appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 13th May 2023 and signed on their behalf by

Grace Capel Stephen Corker Chair Treasurer

It’s important for young people, we get to experience new things like adventures, like hiking, traveling and visiting places we haven’t been before, we get to go out of the house, and not be alone. It’s good for our mental health – not being at home thinking about your situation, you get to meditate on yourself and just try to enjoy the moment.

For the year ended 30 November 2022

33

OPINION

We have audited the financial statements of Young Roots (the ‘charity’) for the year ended 30 November 2022 which comprise the statement of financial activities, balance sheet, statement of cashflows and the related notes to the financial statements, including a summary of significant accounting policies.

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

34 Young Roots Report and financial statements

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

For the year ended 30 November 2022

35

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

36 Young Roots Report and financial statements

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

For the year ended 30 November 2022

37

Use of our report

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Godfrey 13th May 2023 Alison Godfrey FCA Date (Senior Statutory Auditor)

For and on behalf of:

Godfrey Wilson Limited Chartered accountants and statutory auditors

5th Floor Mariner House, 62 Prince Street, Bristol BS1 4QD

38 Young Roots Report and financial statements

Financial statements

For the year ended 30 November 2022

39

STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account) For the year ended 30 November 2022

----- Start of picture text -----
2022 2021
Note Unrestricted Restricted Total Unrestricted Restricted Restated Total
£ £ £ £ £ £
INCOME FROM:
Donations 2 280,832 34,324 315,156 173,063 - 173,063
Grants for charitable activities
Casework 3 - 404,566 404,566 - 355,909 355,909
Youth Development 3 - 439,583 439,583 - 406,753 406,753
Partnership and Outreach 3 - 216,197 216,197 - 49,068 49,068
Influencing 3 - 60,000 60,000 - - -
Investments 374 - 374 21 - 21
TOTAL INCOME 281,206 1,154,670 1,435,876 173,084 811,730 984,814
EXPENDITURE ON:
Raising funds 4 93,112 44,393 137,505 30,000 80,275 110,275
Charitable activities
Casework 4 39,498 328,665 368,163 40,761 295,034 335,795
Youth Development 4 31,164 275,715 306,879 41,766 269,415 311,181
Partnership and Outreach 4 28,187 91,553 119,740 2,000 142,188 144,188
Influencing 4 27,458 644 28,102 4,126 19,831 23,957
TOTAL EXPENDITURE 219,419 740,970 960,389 118,653 806,743 925,396
NET INCOME / (EXPENDITURE) 5 61,787 413,700 475,487 54,431 4,987 59,418
Transfers between funds - - - (91) 91 -
NET MOVEMENT IN FUNDS 61,787 413,700 475,487 54,340 5,078 59,418
RECONCILIATION OF FUNDS:
Total funds brought forward 207,921 217,597 425,518 153,581 212,519 366,100
TOTAL FUNDS
269,708 631,297 901,005 207,921 217,597 425,518
CARRIED FORWARD
----- End of picture text -----

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14a to the financial statements.

Prior period expenditure has been reclassified to reflect the allocation of support and governance costs by activity using the staff cost proportion method.

These are reclassifications only and have no impact on net movement in funds.

40 Young Roots Report and financial statements

BALANCE SHEET

As at 30 November 2022

----- Start of picture text -----
2022 2021
Note
£ £ £ £
CURRENT ASSETS:
Debtors 11 46,607 113,593
Cash at bank and in hand 910,511 365,636
TOTAL 957,118 479,229
LIABILITIES:
Creditors: amounts falling
12 (56,113) (53,711)
due within one year
NET CURRENT ASSETS 901,005 425,518
TOTAL NET ASSETS 901,005 425,518
THE FUNDS OF THE CHARITY: 14
Restricted income funds 631,297 217,597
Unrestricted income funds:
Designated funds 100,888 74,304
General funds 168,820 133,617
TOTAL UNRESTRICTED
269,708 207,921
FUNDS
TOTAL CHARITY FUNDS 901,005 425,518
----- End of picture text -----

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies’ regime.

Approved by the trustees on 13th May 2023 and signed on their behalf by

Grace Capel Trustee, Chair

Stephen Corker Trustee, Treasurer

For the year ended 30 November 2022

41

STATEMENT OF CASH FLOWS

For the year ended 30 November 2022

----- Start of picture text -----
2022 2021
£ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net income for the reporting period
475,487 59,418
(as per the statement of financial activities)
Dividends, interest and rents from investments (374) (21)
(Increase) / Decrease in debtors 66,986 (51,542)
Increase / (Decrease) in creditors 2,402 (3,316)
TOTAL 544,501 4,539
CASH FLOWS FROM INVESTING ACTIVITIES:
Dividends, interest and rents from investments 374 21
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 544,875 4,560
Cash and cash equivalents at the beginning of the year 365,636 361,076
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 910,511 365,636
ANALYSIS OF CASH AND CASH EQUIVALENTS AND OF NET DEBT
At 1 Dec 2021 Cash flows At 30 Nov 2022
£ £ £
Cash at bank and in hand 365,636 544,875 910,511
CASH AND CASH EQUIVALENTS 365,636 544,875 910,511
----- End of picture text -----

42 Young Roots Report and financial statements

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 November 2022

1. ACCOUNTING POLICIES

a) Statutory information

Young Roots is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is Suite 3.18 – easyHub Croydon, 22 Addiscombe Road, Croydon, CR0 5PE.

b) 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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern due to the current level of reserves.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

For the year ended 30 November 2022

43

1. ACCOUNTING POLICIES continued...

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Support and governance costs are allocated to each programme of activities on the basis set out below. This is based on the proportion of staff costs on each activity.

2022 2021
•
•		 Raising funds
Casework		 16%
37%		 15%
39%
• Youth Development 31% 33%
• Partnership and Outreach 10% 10%
• Influencing 6% 3%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) 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.

m) Creditors and provisions

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

The charity operates a contributory pension scheme. It is a defined contribution scheme and contributions are charged in the statement of financial activities as they accrue.

44 Young Roots Report and financial statements

2. INCOME FROM DONATIONS

----- Start of picture text -----
Unrestricted Restricted 2022 Total Unrestricted Restricted 2021 Total
£ £ £ £ £ £
Individual Giving 15,366 17,393 32,759 7,237 - 7,237
Community and Events 16,480 13,618 30,098 30,993 - 30,993
Corporate 3,153 3,313 6,466 1,500 - 1,500
Major Donors 45,000 - 45,000 - - -
AB Charitable Trust 20,000 - 20,000 20,000 - 20,000
Anonymous Donor 1 10,000 - 10,000 - - -
Choose Love 35,000 - 35,000 - - -
Garfield Weston Foundation 30,000 - 30,000 23,333 - 23,333
Innox Foundation - - - 25,000 - 25,000
Kusuma Trust 10,000 - 10,000 - - -
Lloyds Bank Foundation 33,333 - 33,333 35,000 - 35,000
Oak Foundation 37,500 - 37,500 - - -
Paul Hamlyn Foundation - - - 30,000 - 30,000
Schroder Charitable Trust 5,000 - 5,000 - - -
Swire Charitable Trust 20,000 - 20,000 - - -
TOTAL 280,832 34,324 315,156 173,063 - 173,063
----- End of picture text -----

For the year ended 30 November 2022

45

3. INCOME FROM CHARITABLE ACTIVITIES

----- Start of picture text -----
Unrestricted Restricted 2022 Total Unrestricted Restricted 2021 Total
£ £ £ £ £ £
CASEWORK
Allen and Overy Foundation - - - - 10,000 10,000
Awards for All - - - - 10,000 10,000
Barrow Cadbury Trust - - - - 11,000 11,000
BBC Children in Need- Next Steps - 4,561 4,561 - 18,326 18,326
The Big Give - - - - 9,986 9,986
Brent Mental Health Crisis Grant - 7,500 7,500 - 7,500 7,500
Choose Love - 80,450 80,450 - 45,000 45,000
Choose Love Afghan Grant - 5,000 5,000 - 35,000 35,000
City Bridge Trust - 58,000 58,000 - 55,500 55,500
The Croydon Relief in Need Charity - - - - 10,004 10,004
Henry Smith Charity - 59,000 59,000 - 55,000 55,000
Jack Petchey Foundation - - - - - 19,730 19,730
recovery scheme
John Lyons Charity - 18,250 18,250 - 17,500 17,500
National Lottery Community Fund - 18,750 18,750 - 35,605 35,605
Migrant Help - 130,055 130,055 - - -
The Prudence Trust - 20,000 20,000 - - -
Anonymous donor 2 - 3,000 3,000 - 15,758 15,758
SUB-TOTAL FOR CASEWORK - 404,566 404,566 - 355,909 355,909
YOUTH DEVELOPMENT
Anonymous donor 1 - 15,000 15,000 - - -
Barrow Cadbury Trust - - - - 9,250 9,250
BBC Children in Need - 50,786 50,786 - 39,955 39,955
BBC Children in Need - Next Steps - 4,561 4,561 - 18,326 18,326
BCBN - 3,000 3,000 - - -
Brent Mental Health Crisis Grant - 7,500 7,500 - 7,500 7,500
Brent Mental Health and Wellbeing - 9,600 9,600 - - -
Fund – Young Brent Foundation
Brent Council NCIL grant - 36,314 36,314 - - -
CAF Donor - 45,000 45,000 - 45,000 45,000
Comic Relief - 47,041 47,041 - 93,812 93,812
Henry Smith Covid Recovery - - - - 69,600 69,600
Jack Petchey Foundation - 1,800 1,800 - 1,500 1,500
John Lyons Charity - 18,250 18,250 - 17,500 17,500
Lebanon funders - - - - 3,750 3,750
Migrant Help - 130,055 130,055 - 15,758 15,758
Orange Tree Trust - 5,000 5,000 - - -
Postcode Society Trust - - - - 19,877 19,877
Smaller funds - 20,750 20,750 - 11,650 11,650
London Sports Satellite Club - - - - 1,417 1,417
The Sheldon Trust - 9,975 9,975 - - -
Sport England - 9,890 9,890 - - -
Track Academy - 16,750 16,750 - - -
Brent Council VSIF - - - - 3,032 3,032
Wembley National Stadium Trust - 2,500 2,500 - 252 252
Young Londoners Fund - 5,811 5,811 - 48,574 48,574
SUB-TOTAL FOR - 439,583 439,583 - 406,753 406,753
YOUTH DEVELOPMENT
----- End of picture text -----

46 Young Roots Report and financial statements

3. INCOME FROM CHARITABLE ACTIVITIES continued...

----- Start of picture text -----
Unrestricted Restricted 2022 Total Unrestricted Restricted 2021 Total
£ £ £ £ £ £
PARTNERSHIP AND OUTREACH
BBC Children in Need - Next Steps - 4,561 4,561 - 4,400 4,400
London Community Foundation - - - - 9,910 9,910
The Prudence Trust - 62,831 62,831 - - -
Migrant Help - 130,055 130,055 - 15,758 15,758
National Lottery Community Fund - 18,750 18,750 - 19,000 19,000
SUB-TOTAL FOR PARTNERSHIP - 216,197 216,197 - 49,068 49,068
AND OUTREACH
INFLUENCING
The Kurt and Magda Stern - 30,000 30,000 - - -
Foundation
Treebeard Trust - 30,000 30,000 - - -
SUB-TOTAL FOR INFLUENCING - 60,000 60,000 - - -
TOTAL INCOME FROM - 1,120,346 1,120,346 - 811,730 811,730
CHARITABLE ACTIVITIES
----- End of picture text -----

For the year ended 30 November 2022

47

4a. ANALYSIS OF EXPENDITURE (CURRENT YEAR)

----- Start of picture text -----
Charitable activities
Restated
2022 2021
Total Total
£ £ £ £ £ £ £ £ £
Salaries 99,417 254,083 192,781 64,655 13,722 5,541 114,797 744,996 652,936
Project Costs 8,705 53,198 62,216 34,703 - - 2,752 161,574 215,395
Other operating costs 5,382 5,382 5,382 5,382 5,382 5,382 21,527 53,819 57,065
TOTAL 113,504 312,663 260,379 104,740 19,104 10,923 139,076 960,389 925,396
Governance Costs 1,749 4,042 3,386 1,092 654 (10,923) - - -
Support Costs 22,252 51,458 43,114 13,908 8,344 - (139,076) - -
TOTAL EXPENDITURE 2022 137,505 368,163 306,879 119,740 28,102 - - 960,389 -
TOTAL EXPENDITURE 2021 110,275 335,795 311,181 144,188 23,957 - - - 925,396
4b. ANALYSIS OF EXPENDITURE (PRIOR YEAR) RESTATED
Charitable activities
2021
Total
£ £ £ £ £ £ £ £
Salaries 76,401 206,329 174,033 54,334 13,469 5,660 122,710 652,936
Project Costs 4,267 61,616 78,857 68,212 - - 2,443 215,395
Other operating costs 5,706 5,706 5,707 5,707 5,708 5,706 22,825 57,065
TOTAL 86,374 273,651 258,597 128,253 19,177 11,366 147,978 925,396
Governance Costs 1,704 4,433 3,751 1,137 341 (11,366) - -
Support Costs 22,197 57,711 48,833 14,798 4,439 - (147,978) -
TOTAL EXPENDITURE 2021 110,275 335,795 311,181 144,188 23,957 - - 925,396
Raising funds Casework Youth Development Partnership and Outreach Influencing Governance costs Support costs
Raising funds Casework Youth Development Partnership and Outreach Influencing Governance costs Support costs
----- End of picture text -----

48 Young Roots Report and financial statements

5. NET INCOME FOR THE YEAR

This is stated after charging:

----- Start of picture text -----
2022 2021
£ £
Auditors fee (excluding VAT)
5,500 1,500
(2021 Independent Examiner’s Fee):
Operating lease rentals payable 16,487 10,374
----- End of picture text -----

6. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CURRENT YEAR)

----- Start of picture text -----
General Designated Restricted Total funds
£ £ £ £
Current Assets 175,743 100,888 680,487 957,118
Currrent Liabilities (6,923) - (49,190) (56,113)
NET ASSETS AT
168,820 100,888 631,297 901,005
30 NOVEMBER 2022
Prior year comparative
General Designated Restricted Total funds
£ £ £ £
Current Assets 143,706 74,304 261,219 479,229
Currrent Liabilities (10,089) - (43,622) (53,711)
NET ASSETS AT
133,617 74,304 217,597 425,518
30 NOVEMBER 2021
----- End of picture text -----

7. STAFF COSTS WERE AS FOLLOWS:

----- Start of picture text -----
2022 2021
£ £
Salaries and wages 646,949 570,239
Social security costs 65,900 53,958
Employer’s contribution to defined
32,147 28,739
contribution pension schemes
TOTAL 744,996 652,936
----- End of picture text -----

No employee earned more than £60,000 during the year (2021: nil).

The total employee benefits (including pension contributions and employer’s national insurance) of the key management personnel of which there were 4 in 2022 and 5 in 2021 are £229,235 (2021: £230,610).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

The trustees incurred expenses of £59 in 2022 (2021: £nil). This was claimed by one trustee and was reimbursement for a payment to update Companies House.

8. STAFF NUMBERS

The average number of employees (head count based on number of staff employed) during the year 2022 was 22 (2021: 21).

For the year ended 30 November 2022

49

9. RELATED PARTY TRANSACTIONS

There are no related party transactions to disclose for this financial year (2021: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

10. TAXATION

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

----- Start of picture text -----
2022 2021
£ £
Trade creditors 29,657 31,674
Taxation and social security 16,294 14,150
Other creditors 7,675 7,207
Accruals 2,487 680
TOTAL 56,113 53,711
----- End of picture text -----

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

13. PENSION SCHEME

11. DEBTORS

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2022 2021
£ £
Other debtors 3,605 15,153
Prepayments 13,554 9,158
Accrued income 29,448 89,282
TOTAL 46,607 113,593
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The charity operates a contributory pension scheme. It is a defined contribution scheme and contributions are charged in the statement of financial activities as they accrue. The charge for the year was £32,147. There were 19 scheme members as at 30 November 2022. An amount of £4,165 of contributions was owed to the scheme as at that date.

50 Young Roots Report and financial statements

14a.MOVEMENTS IN FUNDS (CURRENT YEAR)

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At 1 Dec 2021 Income Expenditure Transfers At 30 Nov 2022
£ £ £ £ £
RESTRICTED FUNDS COVERING VARIOUS CHARITABLE ACTIVITIES:
Migrant Help 894 390,166 (131,781) - 259,279
The Prudence Trust - 82,831 (8,740) - 74,091
Other restricted funds 37,105 153,473 (147,642) - 42,936
RESTRICTED FUNDS FOR WHOLLY DELIVERING THE FOLLOWING ACTIVITIES:
Casework 77,636 205,450 (195,505) - 87,581
Youth Development 101,962 262,750 (253,715) - 110,997
Influencing - 60,000 (3,587) - 56,413
TOTAL RESTRICTED FUNDS 217,597 1,154,670 (740,970) - 631,297
UNRESTRICTED FUNDS:
DESIGNATED FUNDS:
Lebanon fund 7,000 - - (7,000) -
Committed funds 67,304 100,888 (67,304) - 100,888
TOTAL DESIGNATED FUNDS 74,304 100,888 (67,304) (7,000) 100,888
GENERAL FUNDS 133,617 180,318 (152,115) 7,000 168,820
TOTAL UNRESTRICTED FUNDS 207,921 281,206 (219,419) - 269,708
TOTAL FUNDS 425,518 1,435,876 (960,389) - 901,005
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The narrative to explain the purpose of each fund is given at the foot of the note below.

14b.MOVEMENTS IN FUNDS (PRIOR YEAR)

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At 1 Dec 2020 Income Expenditure Transfers At 30 Nov 2021
£ £ £ £ £
RESTRICTED FUNDS COVERING VARIOUS CHARITABLE ACTIVITIES:
Migrant Help - 47,272 (46,378) - 894
Other restricted funds 106,181 215,772 (284,760) (88) 37,105
RESTRICTED FUNDS FOR WHOLLY DELIVERING THE FOLLOWING ACTIVITIES:
Casework 53,920 240,235 (216,656) 137 77,636
Youth Development 52,418 308,451 (258,949) 42 101,962
TOTAL RESTRICTED FUNDS 212,519 811,730 (806,743) 91 217,597
Lebanon fund - - - 7,000 7,000
Committed funds - - - 67,304 67,304
COVID Fund 8,490 - - (8,490) -
TOTAL DESIGNATED FUNDS 8,490 - - 65,814 74,304
GENERAL FUNDS 145,091 173,084 (118,653) (65,905) 133,617
TOTAL UNRESTRICTED FUNDS 153,581 173,084 (118,653) (91) 207,921
TOTAL FUNDS 366,100 984,814 (925,396) - 425,518
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For the year ended 30 November 2022

51

Purposes of restricted funds

Migrant Help funds our Youth Welfare project in Brent, in Croydon and in Kings Cross, providing youth development and casework support to young people in contingency accommodation.

The Prudence Trust funds increased mental health provision and Casework through a three-year grant.

Other restricted funds are combined Trusts and Foundations that provide support across all areas of our work.

The Casework fund is combined Trusts and Foundations (full details in note 3) that provide support for our core casework service.

The Youth Development fund is combined Trusts and Foundations (full details in note 3) that provide support for our core Youth Development Service, mainly our flagship Hub model and Youth clubs.

The Influencing fund is combined Trusts and Foundations (full details in note 3) that provide support for our Influencing and Policy work.

Purposes of designated funds

Designated reserves represent unspent grants which were received towards 22/23 core running costs in 21/22. Whilst this is unrestricted funding, the trustees do not deem these to form part of free reserves and therefore have shown these in “committed funds”. They will be fully utilised by June 2023.

16. CONDUIT FUNDING

The Charity had a brought forward balance of £3,741 in November 2022. The charity received conduit funding totalling £1,939 and disbursed a total of £2,169. The balance at year end was £3,511.

17. GOVERNMENT GRANTS

Grants from government or similar agencies, both national and local. All of the grants were for charitable activities. As at 30th November 2022 there were no unfulfilled conditions or other contingencies.

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2022 2021
£ £
The National Lottery 37,500 54,605
Brent Council Mental Health Crisis Grant 15,000 15,000
Brent Council VSIF - 3,032
Sport England 9,890 -
Brent Councl NCIL 36,314 -
TOTAL 98,704 72,637
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18. LEGAL STATUS OF THE CHARITY

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

The Lebanon fund was a payment designated to pay our partner in Lebanon. The project did not go ahead and we have ended our partnership so this fund was transferred back into our general funds.

15. OPERATING LEASE COMMITMENTS PAYABLE AS A LESSEE

The charity’s total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

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2022 2021
£ £
PROPERTY
Less than one year 22,503 850
-
One to five years 13,127
TOTAL 35,630 850
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52

I feel safe when I come here, I meet a lot of people, I learn English, I chill with my friends.

For the year ended 30 November 2022

53

I can, but I don’t like cooking. My mum taught me. What makes me happy is teamwork and being all together.

This dish is from the main city of Albania – my home. I wanted to cook it for you all. Thank you for giving me the opportunity to cook. I share this with you all!

I like cooking because I can focus on what I’m doing, forget about everything that’s happening and relax for a bit.

When I arrived in the UK, I lived with people and I didn’t like the food. So I started cooking and learning. At first, I made food from my country, but then I tried new things and made it better.

Young people back home, when we are 17, 18, we know how to do everything, just by watching and helping. My mum taught me how to cook, and now I cook for my father, sister and brother. They love it.

I learned how to cook from my grandma. She had her own place. Her own restaurant. I used to watch her in the kitchen and work with her when I was little.

It is a more beautiful dish. My mum made this first for me. She is a good cook. The best. I try to make this like her, but she does it better.

I like it. I like cooking for lots of people. It makes me feel together. Food is for sharing.

It is stressful, cooking for lots of people. But I like that I can talk to people while I cook.

They always cook for me so I feel that it is my turn to cook for them! Another way of saying ‘thank you’!

I like to make simple food. I learned to make this dish with my mother. She’s the best cook. She makes the best pizzas.

I love to cook for myself – it is a good opportunity to learn to take care of myself. My younger sister taught me and I learned so much!

Company number: 07448744 Charity number: 1139685

Young Roots

Suite 3.18 – easyHub Croydon, 22 Addiscombe Road, Croydon, CR0 5PE

Tel: 0208 684 9140 Email: london@youngroots.org.uk www.youngroots.org.uk

@weareyoungroots

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[Young Roots]

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