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← Young Roots

2023-11-30-accounts

Company number: 07448744 Charity number: 1139685

Young Roots Report and audited financial statements For the year ended 30 November 2023

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Reference and administrative information 5
Trustees’ annual report 6
Auditor’s report 33
Statement of financial activities
(incorporating an income and expenditure account) 39
Balance sheet 40
Statement of cash flows 41
Notes to the financial statements 42

2 Young Roots Report and audited financial statements

Foreword

“ Without my friends, community

and support I have received, my journey would be much more difficult.” (young man, Croydon, November 23)

Dear friends

Young Roots is proud of the impact of our work with young refugees and asylum seekers in 2023. We have reached more young people than ever before, and the depth and quality of our services has been transformational for 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 ”Illegal!” Migration Act, which, when implemented, will effectively make it impossible to claim asylum in the UK, passed into law. There has been relentless coverage of plans to remove refugees arriving via “illegal” routes to Rwanda, with serious mental health consequences for young people we see every day causing stress, fear and anxiety. Many young people we work with, were given just seven days’ notice of the need to leave asylum accommodation after having gained refugee status, meaning many became homeless as local authorities’ services were overwhelmed.

Against this backdrop, our skilled and talented staff team have supported 1104 young people in 2023, a 26% increase on the previous year. 888 young people engaged in our youth activities and benefited from the dedication and experience of our Youth Development teams who lead our youth clubs, sporting activities, residentials and trips, youth participation and leadership work. A record 541 young people received long-term, in-depth one-to-one Casework support and advocacy, resolving complex issues around destitution, immigration status, housing, and mental health. 667 young people accessed our Advice and Support Hubs, integrating youth and sporting activities with one-to-one Casework, and access to specialist therapeutic support, counselling and legal advice.

The impact of our Youth Welfare Project, supporting young refugees in asylum hotels through our combined approach of youth work and Casework, was recognised as Migrant Help and the national steering group for the project supported its expansion from Wembley to cover Kings Cross and Croydon. In 2023, we established new Youth Welfare teams in these areas and new weekly youth groups as an entry point to vital support services, offering creative and sporting youth activities, Casework, English-language classes and art therapy.

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Following a difficult decision to wind up its operations, the charity Refugee Youth approached Young Roots to take on their work and provide continued support to the young refugees and asylum seekers they previously supported in Croydon. This year we worked together to effectively transfer projects and assets to Young Roots and launched APOW to take forward the work of Refugee Youth, a new weekly youth club offering sports and youth activities, with a focus on youth leadership.

We work directly with young people every day, establishing trusting relationships and supporting them to navigate the asylum system. This makes us uniquely well-placed to understand the challenges created by the system, to evidence the impact of these on young people and to work with young people to call for change. In 2023, we launched our Policy and Campaigns function, to ensure our expertise and evidence can help shape the asylum system. We appointed our first Policy and Campaigns Manager, establishing a steering group and strategy to guide this work, “reflection groups” of young people, with whom we work to identify policy priorities, positions and to inform our strategy.

In 2023 we continued to focus on ensuring that we live our values. Our staff/ trustee Diversity, Equity and Inclusion (“DEI”) Committee published and oversaw implementation of our DEI framework including appointment of a full time Human Resources Manager and development of important employment policies. Our staff/trustee Wellbeing Committee monitored and responded to wellbeing issues through a regular Pulse Survey, instituted twice-yearly service breaks, birthday leave and a continued presence of the Employee Assistance programme. 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 Trusts and Foundations partners, many of whom have provided successive grants enabling us to develop our work with focus and ambition. We are also grateful to the increasing number of individual donors to our work. This support is integral to sustaining our projects, building our resilience and is vital to our future. Equally we are delighted to have established vital new relationships with corporate and community funders this year.

This year we said goodbye to Jo Cobley, who led Young Roots for seven years, significantly growing the number of young people we supported, the depth of our services and the size of our staff team. We would like to thank her for all that she did for Young Roots and young refugees and asylum seekers during her impressive time in post.

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 implementing 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.

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Grace Capel Chair of Trustees

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Paola Uccellari Chief Executive

4 Young Roots Report and audited financial statements

Reference and administrative information

For the year ended 30 November 2023

Company number 07448744

Country of incorporation

United Kingdom

Charity number

1139685

Country of registration

England & Wales, Scotland or Northern Ireland

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

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:
Grace Capel Chair
Stephen Corker Treasurer
Laura Puddefoot-Knaggs
Jennifer Couper
Andrew Hayley
Pamila Nigah
Radhika Ravi
Andrea Vukovic
Natasha Prendergast_(resigned 15th July 2023)_
Keren Elton_(resigned 15th July 2023)_
Nazma Raichuri_(appointed 15th July 2023)_
Wasig Ahmad_(appointed 15th July 2023)_
Sami Gichki_(appointed 15th July 2023)_
Edward Abel Smith_(appointed 15th July 2023)_

Key management personnel

Jo Cobley Chief Executive (resigned September 2023)

Paola Uccellari Chief Executive (from October 2023)

Victoria Sanderson Head of Finance and Internal Operations (resigned March 2024)

Tamsin MacDonald

Head of Fundraising and Development

Hayley Cohen Head of Programmes and Quality

Bankers

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

Auditors

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

For the year ended 30 November 2023

5

Trustees’ annual report

For the year ended 30 November 2023

The trustees present their report and audited financial statements for the year ended 30 November 2023.

Reference and administrative information set out on page 5 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 objectives contained in the company’s Memorandum and Articles of Association is:

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

● Young Roots welcomes all young refugees and asylum seekers from anywhere in the world, irrespective of religion, sexual orientation, disability, gender, race, religion and belief. We strive to address inequity faced by young people based on their identity.

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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 support. 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, and since 2023 Kings Cross, working with young refugees and asylum seekers from across all London boroughs. Over 80% of the young people we work with are in the UK alone, experiencing multiple disadvantages and are particularly vulnerable to exploitation. This year, we have increased our work with young people who are newly arrived in the UK, and in asylum hotels. They are particularly isolated and have fled war and abuse, experiencing trafficking 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 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.

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

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.

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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

“ I’m not scared for life in the UK. Young Roots help me with my rights, life in the UK in general, my college.”

(young man, Brent, November 2023)

Young Roots supported a record number of young people through our highly regarded Casework service in 2023. 541 young people accessed the service a 46% increase on 2022, in part due to increased Casework provision through the Youth Welfare Project in asylum hotels, but also indicative of high need and demand in light of fast-paced changes to legislation during this period. 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. The youth-centred service provides holistic support as young people navigate multiple challenges in their lives. Despite the challenges, we are delighted that 85 young people secured their immigration status, 69 were prevented from becoming street homeless, 16 had their age accepted, and 46 were enrolled in education.

The Casework service is integral to our flagship Advice and Support Hubs accessed by 667 young people in 2023. These impactful and popular weekly Hubs, integrating youth work with Casework, specialist legal advice and therapeutic services, respond holistically to the needs and wishes of young people. Casework drop-ins at our Hubs offer an accessible entry-point to longer-term intensive support.

The young people we support are often destitute, finding it impossible to meet their essential living needs on the small amounts of money they are entitled to. 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.

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YOUTH DEVELOPMENT

“ I feel happier since I have come to this group. I made friends and I am having a better understanding of the everyday movements here. Before, I was a bit shy but this group has helped me open up and gave me the strength that I can achieve anything my heart desires.”

(young man, November 2023)

Our Youth Development programme reached 888 young people in 2023, a 25% increase on 2022. The programme is at the heart of Young Roots’ work. Our staff build trusted relationships with young people through sporting, arts-based and skills 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 skills, confidence and English levels.

This year, we expanded our youth club offer from five weekly clubs to nine, in response to the needs, wishes and aspirations of the children and young people we support. Our weekly Advice & Support Hubs had excellent engagement, welcoming 667 young refugees. We ran a programme of sporting activities via our Croydon Hub, informed by the sporting interests of young people which included swimming, football, basketball, dance, table tennis, volleyball and taekwondo, and in Brent, volleyball, tennis and swimming in addition to our established football and cricket programmes. At our Brent Hub, we also ran a new work-readiness programme, supporting the development of soft skills, and linking young people with volunteering and work experience opportunities in the local community, and launched a Young Volunteers scheme increasing opportunities for volunteering and skills development within Young Roots. Our youth activities in Brent included our established football and cricket programmes delivered by our partners at Queens Park Rangers and Middlesex County Cricket, as well as taster sessions in boxing, taekwondo, basketball, swimming, volleyball and yoga. At our youth clubs we have worked with expert partners to offer 1:1 drumming lessons, dance and DJ workshops, arts-based therapy, and drop ins where young people can get advice on how to access education. We also started “reflection groups” where young people are able to come together, get to know each other better and contribute to our new Policy and Campaigns work.

A significant development within our Croydon Youth Development programme is that throughout the year, Young Roots worked intensively with a previous partner organisation in Croydon: Refugee Youth. In 2022, Refugee Youth approached Young Roots as they had reached the very difficult decision to wind down their operations. They were looking for a partner, aligned to their values, to take on their work and provide continued support to the young refugees and asylum seekers they previously supported in Croydon.

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They chose Young Roots. It has been a very carefully considered process for both parties, the transfer of projects and assets completed, and in August we launched APOW to take forward the work of Refugee Youth, a new weekly youth club offering sports and youth activities, with a focus on youth leadership.

As part of our expanded Youth Welfare project, we launched new weekly youth clubs in Croydon (Merhaba) and Kings Cross (Salaam), providing an inclusive entry point to support services for young people living in asylum hotels.

In November 2023, we launched a new weekly young women’s group in Brent, specifically engaging young refugee and asylum seeker women living in asylum hotels. This group is already proving very popular.

139 young people accessed English language learning projects, embedded within our youth clubs – an activity requested by so many young people we support. 135 young people also took part in our programme of trips and residentials, researched, chosen, and often organised by young people, which included outings to the beach, to central London, horse-riding and swimming, a football tournament and collaborative events run by partner organisations. We went with young people on two residentials, once camping and once to stay on a farm, during the year which were hugely enjoyed and very beneficial to the young people who attended.

YOUTH WELFARE PROJECT

Our Youth Welfare Project, using our combined approach of casework and youth work, has been a core focus in 2023.

This project, overseen by a steering group of organisations in the sector, supports the practical and emotional needs of young people living in asylum hotels. Our Youth Welfare Officers provide vital support and connection to isolated and newly arrived young asylum seekers. They work closely with our Youth Welfare Caseworkers, who provide in depth one-to-one support to positively address more complex and long-term needs. Our Youth Welfare youth clubs offer access to English Language learning, food, youth activities, and advice and serve as an entry point to more intensive support. Thanks to the impact of this project, as demonstrated by an external evaluation in 2022, the steering group, and funders Migrant Help, approved a project expansion maintaining our impactful work across Wembley hotels, and building on the learnings of this work, replicating our approach in Croydon and Kings Cross The income and expenditure for this project are split across Casework, Youth Development and Partnership and Outreach in the accounts.

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PARTNERSHIP AND OUTREACH

Working in partnership with trusted and expert partners is key to Young Roots’ impact

The scale of the challenges faced by the young people we support, the specialist support needed 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 partnership 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 we are proud of our strong ties with Bindmans LLP who provide excellent legal support to young people at both our Hubs. Other key partnerships include with Kazzum, and Talitha Arts who both offer artsbased therapy and activities, Mousetrap MARSM and Roundhouse who all offer music and performing arts activities and English for Action who run English sessions. Our partnership with REUK provides advice and support in accessing education. 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 South London Young Refugees Network (formerly Croydon Young Refugees Network), and the Northwest London Young Refugees Network that we founded. We also founded the Youth Leadership Working Group and are active in the London Youth Casework Group, the Refugee and Migrant Children’s Consortium (Including the Age Assessments sub-group), the Housing and Immigration Forum and NACCOM (the No Accommodation Network). 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.

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POLICY AND CAMPAIGNS

We significantly developed this new function during 2023.

This significant development reflects our belief that our long-standing experience of working with young refugees and the depth of our expertise, evidence base and knowledge, along with our deeply held participative approach with young people, will enable us to add an important dimension to the conversation. This year we appointed our first Policy and Campaigns Manager, who established a steering group of staff and trustees and, with our Youth Development Team, ran “Reflection Groups” with young people. Both of these groups have contributed to the development of our Policy and Campaigns Strategy, which identifies our influencing priorities and sets out our approach to influencing. Our priorities include homelessness, age disputes, the “Illegal” Migration Act and legal representation. During the year we have been part of multiple sector-wide initiatives to raise serious concerns about many aspects of Government policy that affect young people we support, including the ”Illegal” Migration Act, the Rwanda Scheme, and destitution issues. In addition, we began our own research projects that will feed into a campaign 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 had expert support from a communications volunteer, who supported our efforts to improve our website and social media engagement.

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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, and collect data on when our services have supported the achievement of a key “milestone” (e.g. gaining legal representation, success in an age dispute, etc).

We also collect case studies regularly to understand and illustrate young people’s journey with Young Roots. 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 conduct a major external evaluation of our Advice and Support Hubs and Casework service every three years. Our evaluation in 2022 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 2023:

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

98% feel calmer, happier and less stressed 81% feel less alone

have a better understanding of their rights 93% and entitlements and how to access support 92% feel their English has improved

We also monitor the following milestones. We do not have targets, as the achievement of each depends on the external context. For example, at the time of writing, legal aid deserts mean it is particularly difficult to find legal representation for young people and the crisis facing many local authorities means there are very high levels of homelessness amongst young people.

Milestones 2023 2022 2021
Settled Status secured 85 29 14
Successful age assessment challenge/outcome 16 14 14
Prevented from being homeless 69 21 20
Secured immigration / community care representation 40 48 60
Accessed specialist Mental Health support
( some of this number will have been prevented from suicide and self-harm)		 90 51 67
Enrolled in education 46 67 17

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

2024
Strategic 2023 2022
2021		 2020
2019
target
Total reach 800 1104 873
739		 490
658
Casework 200 541 370
221		 157
118
Youth Development 600 888 712
622		 373
529
Aged 18 and under 35% 36% 41%
36%		 37%
47%
Aged over 18 65% 64% 59%
64%		 63%
53%

85% of young people supported in this period were male and 15% were female. 3 young people were nonbinary.

We supported young people from 64 countries. Our largest groups of young people were from countries with the highest success rate in claiming asylum in the UK: Afghanistan ( 26% ), Sudan ( 16% ), Eritrea ( 12% ), Iran ( 7% ), Ethiopia ( 6% ) and Syria ( 5% ).

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Finance and Risk

The financial results for the year which ended on 30 November 2023 are set out in the Statement of Financial activities on page 39. Young Roots’ financial position at the year-end is set out on page 40.

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INCOME

During 2023, our total income increased by 26% to £1,807,170 (2022: £1,435,876), as we continued to respond to increased need and grow our services and staff team in line with our strategy and in response to the external context of 2023.

Our biggest area of income growth was an increase in our unrestricted donations which grew by £281,754 (99%). This reflects our ambition to grow our voluntary income streams of individual giving, corporate partnerships and community and events. We increased unrestricted donations from trusts and foundations alongside this to strengthen our financial position and sustainability in an uncertain financial climate. Many funders responded to the cost-of-living crisis in the UK and adapted their funding accordingly.

In the year, Refugee Youth, a Croydon based charity who share the values of Young Roots approached us to explore a transfer of assets. After a thorough due diligence process, Young Roots received the assets from Refugee Youth which totalled £12,000. Young Roots was also the recipient of some restricted funds from Refugee Youth, and it continues to expend these funds for the purpose for which they were given.

The majority of our income (68%, 2022 78%) was secured from restricted grants from Trusts and Foundations for our charitable activities. We saw growth in all areas of our charitable activities, with the exception of policy and campaigns where we have a stable income stream and plans to expand this in line with our next strategic ambitions. We have more expenditure than income in this area of our work as we are investing staff time and resource to develop this strand.

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 note 2.

For the year ended 30 November 2023

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EXPENDITURE

The total organisational expenditure was £1,398,421.

88% of the total organisational expenditure was spent on charitable activities with 12% expended on raising funds to support Young Roots to achieve its objectives. Fundraising costs have increased by 19% 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, 72% was on staffing, our greatest asset. Staff are key in delivering all our services and casework offer.

YEAR-END POSITION

At the close of the financial year, Young Roots held total net assets of £1,309,754.

Of these funds, £830,279 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, £169,264 has been designated by the trustees. This amount has been allocated for core running costs in the year 23/24. The total general funds held by Young Roots at the close of the year were £310,211.

RESERVES POLICY

At the end of the year, Young Roots held general funds not designated for service delivery in 23/24 (free reserves) of £310,211 and total unrestricted reserves of £479,475 (2022: £269,708).

The trustees have agreed that the level of free 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. 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 free reserves of £310,211 which is within our target range set out in our reserves policy. This will continue to be monitored, and the reserves policy regularly reviewed for its relevance and appropriateness.

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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.

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

Risk: Young Roots does not raise enough funds to maintain operations at the current level and the level of funds it has raised are not enough to match the rate of inflation.

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2. Cyber Security

Risk: As Young Roots grows its staf 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 FY 2023/24. 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
has appointed a trustee with digital strategy and IT expertise
and will explore 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.

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4. 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.

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.

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6. Increasing hostile environment and working in asylum hotels

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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. We will continue to develop our Policy and Campaigning function to use our knowledge, expertise and the voices of young people to create system that supports young people to rebuild their lives as part of our communities.

In 2022-2023 we reviewed our achievements under our existing strategic plan and analysed our context and the current challenges and opportunities facing young people to identify our priorities for the future. We worked with young people, our trustees and staff to develop our strategic plan for 2024-2027.

The strategic objectives in our current strategic plan are:

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:

26 Young Roots Report and audited financial statements

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.

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 2024 ARE TO

For the year ended 30 November 2023

27

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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28

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 a 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.

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 four 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.

29

RELATED PARTIES AND RELATIONSHIPS WITH OTHER ORGANISATIONS

The trustees have declared that there are no conflicts of interest with any related parties. 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 2023, 90% 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.

30 Young Roots Report and audited financial statements

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:

For the year ended 30 November 2023

31

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 2023 was 14 (2022:12). 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 re-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 7th May 2024 and signed on their behalf by

Grace Capel

==> picture [57 x 24] intentionally omitted <==

Grace Capel Chair

Stephen Corker Treasurer

32 Young Roots Report and audited financial statements

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF YOUNG ROOTS

OPINION

We have audited the financial statements of Young Roots (the ‘charity’) for the year ended 30 November 2023 which comprise the statement of financial activities, balance sheet 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.

For the year ended 30 November 2023

33

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:

34 Young Roots Report and audited financial statements

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’ annual report. 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’ annual 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:

For the year ended 30 November 2023

35

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.

36 Young Roots Report and audited financial statements

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

7th May 2024 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

For the year ended 30 November 2023

37

Financial statements

Young Roots Report and audited financial statements

38

STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account) For the year ended 30 November 2023

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----- Start of picture text -----
2023 2022
Note Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
INCOME FROM:
Donations 2 562,586 10,025 572,611 280,832 34,324 315,156
Grants for charitable activities
Casework 3 - 432,964 432,964 - 404,566 404,566
Youth Development 3 - 469,726 469,726 - 439,583 439,583
Partnership and Outreach 3 - 267,579 267,579 - 216,197 216,197
Policy and Campaigns 3 - 60,000 60,000 - 60,000 60,000
Investments 4,290 - 4,290 374 - 374
TOTAL INCOME 566,876 1,240,294 1,807,170 281,206 1,154,670 1,435,876
EXPENDITURE ON:
Raising funds 4 163,973 - 163,973 93,112 44,393 137,505
Charitable activities
Casework 4 47,938 315,947 363,885 39,498 328,665 368,163
Youth Development 4 57,723 400,727 458,450 31,164 275,715 306,879
Partnership and Outreach 4 51,185 282,156 333,341 28,187 91,553 119,740
Policy and Campaigns 4 36,290 42,482 78,772 27,458 644 28,102
TOTAL EXPENDITURE 357,109 1,041,312 1,398,421 219,419 740,970 960,389
NET INCOME 5 209,767 198,982 408,749 61,787 413,700 475,487
NET MOVEMENT IN FUNDS 209,767 198,982 408,749 61,787 413,700 475,487
RECONCILIATION OF FUNDS:
Total funds brought forward 269,708 631,297 901,005 207,921 217,597 425,518
TOTAL FUNDS
479,475 830,279 1,309,754 269,708 631,297 901,005
CARRIED FORWARD
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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.

For the year ended 30 November 2023

39

BALANCE SHEET

As at 30 November 2023

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----- Start of picture text -----
2023 2022
Note
£ £ £ £
CURRENT ASSETS:
Debtors 11 45,880 46,607
Cash at bank and in hand 1,361,648 910,511
TOTAL 1,407,528 957,118
LIABILITIES:
Creditors: amounts falling
12 (97,774) (56,113)
due within one year
NET CURRENT ASSETS 1,309,754 901,005
TOTAL NET ASSETS 6 1,309,754 901,005
THE FUNDS OF THE CHARITY: 14
Restricted income funds 830,279 631,297
Unrestricted income funds:
Designated funds 169,264 100,888
General funds 310,211 168,820
TOTAL UNRESTRICTED
479,475 269,708
FUNDS
TOTAL CHARITY FUNDS 1,309,754 901,005
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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 7th May 2024 and signed on their behalf by

Grace Capel

==> picture [57 x 24] intentionally omitted <==

Grace Capel Trustee, Chair

Stephen Corker Trustee, Treasurer

40 Young Roots Report and audited financial statements

STATEMENT OF CASH FLOWS

For the year ended 30 November 2023

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----- Start of picture text -----
2023 2022
£ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net income for the reporting period
408,749 475,487
(as per the statement of financial activities)
Dividends, interest and rents from investments (4,290) (374)
Increase in debtors 727 66,986
Increase in creditors 41,661 2,402
TOTAL 446,847 544,501
CASH FLOWS FROM INVESTING ACTIVITIES:
Dividends, interest and rents from investments 4,290 374
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 451,137 544,875
Cash and cash equivalents at the beginning of the year 910,511 365,636
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 1,361,648 910,511
ANALYSIS OF CASH AND CASH EQUIVALENTS AND OF NET DEBT
At 1 Dec 2022 Cash flows At 30 Nov 2023
£ £ £
Cash at bank and in hand 910,511 451,137 1,361,648
CASH AND CASH EQUIVALENTS 910,511 451,137 1,361,648
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For the year ended 30 November 2023

41

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 November 2023

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.

42 Young Roots Report and audited financial statements

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.

2023 2022
•
•		 Raising funds
Casework		 10%
26%		 16%
37%
• Youth Development 35% 31%
• Partnership and Outreach 23% 10%
• Influencing 6% 6%

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.

For the year ended 30 November 2023

43

2. INCOME FROM DONATIONS

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----- Start of picture text -----
Unrestricted Restricted 2023 Total Unrestricted Restricted 2022 Total
£ £ £ £ £ £
Individual Giving 65,164 3,462 68,626 15,366 17,393 32,759
Community and Events 17,520 1,425 18,945 16,480 13,618 30,098
Corporate 31,596 2,491 34,087 3,153 3,313 6,466
Major Donors 10,000 - 10,000 45,000 - 45,000
Donations from transfer of assets 12,000 - 12,000 - - -
Gift Aid 25,018 - 25,018 - - -
Other income from the Big Give - 2,647 2,647 - - -
AB Charitable Trust 22,000 - 22,000 20,000 - 20,000
Anonymous Donor 1 - - - 10,000 - 10,000
CAF Donor 45,000 - 45,000 - - -
Choose Love 70,000 - 70,000 35,000 - 35,000
Garfield Weston Foundation 30,000 - 30,000 30,000 - 30,000
Innox Foundation 30,000 - 30,000 - - -
John Lyons Foundation 7,300 - 7,300 - - -
Kurt and Magda Stern Foundation 10,000 - 10,000 - - -
Kusuma Trust - - - 10,000 - 10,000
Lloyds Bank Foundation 2,250 - 2,250 33,333 - 33,333
Keystone 49,738 - 49,738 - - -
Oak Foundation - - - 37,500 - 37,500
BLP Trust 5,000 - 5,000 - - -
Belpech Trust 5,000 - 5,000 - - -
Forrester Family Trust 40,000 - 40,000 5,000 - 5,000
Betty Messenger Charitable 25,000 - 25,000 - - -
Foundation
Leathersellers Foundation 20,000 - 20,000 - - -
Society of the Holy Child Jesus 15,000 - 15,000 - - -
Swire Charitable Trust 25,000 - 25,000 20,000 - 20,000
TOTAL 562,586 10,025 572,611 280,832 34,324 315,156
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On 25th April 2023, Refugee Youth became part of Young Roots by transferring all its activities and net assets to Young Roots at nil consideration. The net assets transferred are continued to be expended towards the charitable objectives of Refugee Youth and Young Roots combined. The total was £12,000 identified as ‘donations from transfer of assets’.

44 Young Roots Report and audited financial statements

3. INCOME FROM CHARITABLE ACTIVITIES

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----- Start of picture text -----
Unrestricted Restricted 2023 Total Unrestricted Restricted 2022 Total
£ £ £ £ £ £
CASEWORK
Anonymous donor 1 - 25,000 25,000 - - -
Anonymous donor 2 - - - - 3,000 3,000
Allen & Overy Foundation - 10,000 10,000 - - -
Awards for All - 10,000 10,000 - - -
BBC Children in Need- Next Steps - - - - 4,561 4,561
Bennelong Foundation - 5,000 5,000 - - -
Brent Mental Health Crisis Grant - - - - 7,500 7,500
Choose Love - - - - 80,450 80,450
Choose Love Afghan Grant - - - - 5,000 5,000
City Bridge Trust - 65,713 65,713 - 58,000 58,000
Coram JCI - 9,377 9,377 - - -
Henry Smith Charity - 60,000 60,000 - 59,000 59,000
John Lyons Charity - 18,250 18,250 - 18,250 18,250
National Lottery Community Fund - 37,376 37,376 - 18,750 18,750
Migrant Help - 167,248 167,248 - 130,055 130,055
The Prudence Trust - 20,000 20,000 - 20,000 20,000
Souter Trust - 5,000 5,000 - - -
SUB-TOTAL FOR CASEWORK - 432,964 432,964 - 404,566 404,566
YOUTH DEVELOPMENT
Anonymous donor 1 - - - - 15,000 15,000
Asylum Seeker Support Fund - 5,000 5,000 - - -
BBC Children in Need - 39,573 39,573 - 50,786 50,786
BBC Children in Need - Next Steps - - - - 4,561 4,561
BCBN - - - - 3,000 3,000
Bennelong Foundation - 5,000 5,000 - - -
Brent Mental Health Crisis Grant - - - - 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
Choose Love - 20,000 20,000 - - -
Comic Relief - - - - 47,041 47,041
Croydon Voluntary Action - 950 950 - - -
GVC Fund - 15,049 15,049 - - -
The Henry Smith Charity - 36,600 36,600 - - -
Jack Petchey Foundation - 3,020 3,020 - 1,800 1,800
John Lyons Charity - 18,250 18,250 - 18,250 18,250
John Lyon’s SHAF Grant - 3,950 3,950 - - -
Linbury Trust - 10,000 10,000 - - -
London Catalyst - 1,600 1,600 - - -
London Youth - 1,600 1,600 - - -
Migrant Help - 167,248 167,248 - 130,055 130,055
Orange Tree Trust - 5,000 5,000 - 5,000 5,000
People’s Health Trust - 8,256 8,256 - - -
Stay Belvedere Hotel Limited - 41,456 41,456 - - -
Smaller funds - 9,917 9,917 - 20,750 20,750
The Sheldon Trust - - - - 9,975 9,975
Sigrid Rausing Trust - 15,000 15,000 - - -
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For the year ended 30 November 2023

45

3. INCOME FROM CHARITABLE ACTIVITIES continued...

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Unrestricted Restricted 2023 Total Unrestricted Restricted 2022 Total
£ £ £ £ £ £
YOUTH DEVELOPMENT CONTINUED
Sport England - - - - 9,890 9,890
Track Academy - - - - 16,750 16,750
UCB Community Health Fund - 43,513 43,513 - - -
The Vodaphone Foundation - 3,744 3,744 - - -
Wembley National Stadium Trust - 15,000 15,000 - 2,500 2,500
Young Londoners Fund - - - - 5,811 5,811
SUB-TOTAL FOR - 469,726 469,726 - 439,583 439,583
YOUTH DEVELOPMENT
PARTNERSHIP AND OUTREACH
BBC Children in Need - Next Steps - - - - 4,561 4,561
Bennelong Foundation - 5,000 5,000 - - -
The Prudence Trust - 62,831 62,831 - 62,831 62,831
Migrant Help - 167,248 167,248 - 130,055 130,055
National Lottery Community Fund - 32,500 32,500 - 18,750 18,750
SUB-TOTAL FOR - 267,579 267,579 - 216,197 216,197
PARTNERSHIP AND OUTREACH
POLICY AND CAMPAIGNS
The Kurt and Magda Stern - 30,000 30,000 - 30,000 30,000
Foundation
Treebeard Trust - 30,000 30,000 - 30,000 30,000
SUB-TOTAL FOR - 60,000 60,000 - 60,000 60,000
POLICY AND CAMPAIGNS
TOTAL INCOME FROM - 1,230,269 1,230,269 - 1,120,346 1,120,346
CHARITABLE ACTIVITIES
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46 Young Roots Report and audited financial statements

4a. ANALYSIS OF EXPENDITURE (CURRENT YEAR)

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----- Start of picture text -----
Charitable activities
2023
Total
£ £ £ £ £ £ £ £
Salaries 88,204 230,602 302,199 203,920 55,206 10,129 116,787 1,007,047
Project Costs 44,672 72,063 78,086 73,849 - - - 268,670
Other operating costs 12,270 12,270 12,270 12,270 12,270 12,271 49,083 122,704
TOTAL 145,146 314,935 392,555 290,039 67,476 22,400 165,870 1,398,421
Governance Costs 2,240 5,824 7,840 5,152 1,344 (22,400) - -
Support Costs 16,587 43,126 58,055 38,150 9,952 - (165,870) -
TOTAL EXPENDITURE 2023 163,973 363,885 458,450 333,341 78,772 - - 1,398,421
4b. ANALYSIS OF EXPENDITURE (PRIOR YEAR)
Charitable activities
2022
Total
£ £ £ £ £ £ £ £
Salaries 99,417 254,083 192,781 64,655 13,722 5,541 114,797 744,996
Project Costs 8,705 53,198 62,216 34,703 - - 2,752 161,574
Other operating costs 5,382 5,382 5,382 5,382 5,382 5,382 21,527 53,819
TOTAL 113,504 312,663 260,379 104,740 19,104 10,923 139,076 960,389
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
Raising funds Casework Youth Development Partnership and Outreach Policy and Campaigns Governance costs Support costs
Raising funds Casework Youth Development Partnership and Outreach Influencing Governance costs Support costs
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For the year ended 30 November 2023

47

5. NET INCOME FOR THE YEAR

This is stated after charging:

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2023 2022
£ £
Auditors fee (excluding VAT) 7,000 5,500
Operating lease rentals payable 30,021 16,487
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6. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CURRENT YEAR)

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General Designated Restricted Total funds
£ £ £ £
Current Assets 328,020 169,264 910,244 1,407,528
Currrent Liabilities (17,809) - (79,965) (97,774)
NET ASSETS AT
310,211 169,264 830,279 1,309,754
30 NOVEMBER 2023
Prior year comparative
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
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7. STAFF COSTS WERE AS FOLLOWS:

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2023 2022
£ £
Salaries and wages 875,586 646,949
Social security costs 90,284 65,900
Employer’s contribution to defined
41,177 32,147
contribution pension schemes
TOTAL 1,007,047 744,996
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One employee earned within £60,000 - £70,000 band during the year (2022: nil).

The total employee benefits (including pension contributions and employer’s national insurance) of the key management personnel of which there were 4 in 2023 and 4 in 2022 are £226,870 (2022: £229,235).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

The trustees incurred expenses of £285 in 2023 (2022: £59). This was claimed by one trustee and was reimbursement of travel and refreshments.

8. STAFF NUMBERS

The average number of employees (head count based on number of staff employed) during the year 2023 was 25 (2022:22).

48 Young Roots Report and audited financial statements

9. RELATED PARTY TRANSACTIONS

There are no related party transactions to disclose for this financial year (2022: 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

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

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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2023 2022
£ £
Trade creditors 34,455 29,657
Taxation and social security 24,773 16,294
Other creditors 4,507 7,675
Accruals 34,039 2,487
TOTAL 97,774 56,113
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13. PENSION SCHEME

11. DEBTORS

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2023 2022
£ £
Trade Debtors 7,924 3,605
Other debtors 11,235 -
Prepayments 16,836 13,554
Accrued income 9,885 29,448
TOTAL 45,880 46,607
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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 £40,476. There were 25 scheme members as at 30 November 2023.

For the year ended 30 November 2023

49

14a.MOVEMENTS IN FUNDS (CURRENT YEAR)

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At 1 Dec 2022 Income Expenditure Transfers At 30 Nov 2023
£ £ £ £ £
RESTRICTED FUNDS COVERING VARIOUS CHARITABLE ACTIVITIES:
Migrant Help 259,279 501,745 (389,194) - 371,830
The Prudence Trust 74,091 82,831 (50,365) - 106,557
Other restricted funds 42,936 116,499 (108,289) - 51,146
RESTRICTED FUNDS FOR WHOLLY DELIVERING THE FOLLOWING ACTIVITIES:
Casework 87,581 189,965 (209,909) - 67,637
Youth Development 110,997 289,254 (234,458) - 165,793
Influencing 56,413 60,000 (49,097) - 67,316
TOTAL RESTRICTED FUNDS 631,297 1,240,294 (1,041,312) - 830,279
UNRESTRICTED FUNDS:
DESIGNATED FUNDS:
Committed funds 100,888 411,288 (342,912) - 169,264
TOTAL DESIGNATED FUNDS 100,888 411,288 (342,912) - 169,264
GENERAL FUNDS 168,820 155,588 (14,197) - 310,211
TOTAL UNRESTRICTED FUNDS 269,708 566,876 (357,109) - 479,475
TOTAL FUNDS 901,005 1,807,170 (1,398,421) - 1,309,754
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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 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
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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50 Young Roots Report and audited financial statements

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 23/24 core running costs in 22/23. 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 September 2024.

16. CONDUIT FUNDING

The Charity had a brought forward balance of £3,511 from November 2022. The charity received conduit funding totalling £4,142 and disbursed a total of £4,652. The balance at year end was £3,001.

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 2023 there were no unfulfilled conditions or other contingencies.

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2023 2022
£ £
The National Lottery 69,876 37,500
Brent Council Mental Health Crisis Grant - 15,000
Brent Council VSIF - -
Sport England - 9,890
Brent Councl NCIL - 36,314
TOTAL 69,876 98,704
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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 in the prior year.

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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2023 2022
£ £
PROPERTY
Less than one year 13,127 22,503
One to five years - 13,127
TOTAL 13,127 35,630
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For the year ended 30 November 2023

51

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

[@weareyoungroots]

[Young Roots]

[@weareyoungroots]