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2022-08-31-accounts

DocuSign Envelope ID: DF981A67-8B66-4D0A-8888-2AB0B7DBD89F

Charity number 1170754 CIO number CE009389

ROOTS OF EMPATHY UK

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

DocuSign Envelope ID: DF981A67-8B66-4D0A-8888-2AB0B7DBD89F

ROOTS OF EMPATHY UK

CHARITY INFORMATION

Charity number 1170754
CIO number CE009389
Trustees Ms Mary Patricia Gordon – Chair
Mr Graham Allen
Mr Ashley Walter John Prime
Dr Elizabeth Gregory
Baroness Glenys Thornton
Registered office Oxford House
Derbyshire Street
London
E2 6HG
Independent examiner Grant Thornton UK LLP
300 Pavilion Drive
Northampton Business Park
NORTHAMPTON
NN4 7YE

DocuSign Envelope ID: DF981A67-8B66-4D0A-8888-2AB0B7DBD89F

ROOTS OF EMPATHY UK

CONTENTS

PAGE
Trustees’ Report 1 – 6
Independent Examiner’s Report 7 – 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the financial statements 11 - 17

DocuSign Envelope ID: DF981A67-8B66-4D0A-8888-2AB0B7DBD89F

ROOTS OF EMPATHY UK

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2022

The Trustees present their report together with the financial statements for the year ended 31 August 2022.

Structure, governance and management

Roots of Empathy UK is registered with the Charity Commission (No. 1170754) and is constituted as a Charitable Incorporated Organisation (CIO number CE009389). The Charity operates in the UK and Ireland.

It is governed by the Constitution of a Charitable Incorporated Organisation.

Please refer to the Company Information page for the registration numbers, address of the principal office and the names of the Trustees who served during the year.

The Trustees confirm they 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 future activities.

The Charity is grateful for the ongoing support of Roots of Empathy (Canada) with which it has common Trustees.

Trustee selection methods

Trustees are appointed by the Trustees of the CIO.

Objectives and activities

The Objectives of the CIO are to promote civic responsibility and good citizenship, and advance education for the public benefit, in particular (but without limitation) by teaching and encouraging empathy, mutual respect and emotional literacy amongst children.

Roots of Empathy UK delivers an evidence-based classroom programme to children in primary school, that has shown significant effect in reducing levels of aggression and bullying among children while raising social/emotional competence and increasing empathy. Trained Roots of Empathy Instructors visit the classroom 27 times during the school year, using a specialised, age appropriate curriculum with lesson plans for each visit. At the heart of the programme is a neighbourhood infant and parent who visit the class 9 times over the school year. The Instructor coaches the students to observe the baby’s development and label the baby’s feelings. In this experiential learning, the baby is the teacher and a catalyst that the Instructor uses to help children identify and reflect on their own feelings and the feelings of others.

Through their participation in the programme, students gain a deeper understanding of themselves and others. This deeper understanding makes them more inclined to build bridges in relationships that increase inclusion and accept differences.

The main goals of our programmes are:

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

Objectives and activities (continued)

Although a programme for all children, the Roots of Empathy programme has been recognised as having a particular meaning for children living in deprivation or who have faced considerable struggles due to family circumstance. This is a matter of priority for the organisation. The Trustees use the following criteria to decide who the organisation benefits and the work it does:

Achievements and performance

Summary

In 2021-22 programme year Roots of Empathy made good progress in building back programming post pandemic.

Children experienced significant disruption to their education across 3 academic years. The education sector reports of increased mental health issues, speech and language delays and significant impact on children’s social and emotional development.

“This year alone, 500,000 more children will enter poverty. This increase, combined with a record number of pupils with special education and mental health needs and a 9% real terms cut in school funding, is a recipe for disaster.” Gina Cicerone CEO Fair Education Alliance.”

Therefore, the need for Roots of Empathy programme remains strong in UK schools and has the potential to make a significant contribution to supporting primary schools and children at this time.

However, the 2021-22 School year has not been easy; anecdotally many head teacher and teachers have described the period from September 2021 through – February 2022 as the most difficult to manage throughout the pandemic. There have still been major disruptions to school life with unprecedented levels of staff and child absences, the support of children’s catch-up learning and the increased pressures on both staff and children’s mental health and wellbeing.

England and Wales Operations

ROE UK has been fortunate to include a Program Coordinator position in 2022 to work alongside the UK Manager. These two UK staff positions receive significant support from the International office in the areas of finance, research, communications, program integrity and training.

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

England and Wales Operations (continued)

Post-Covid, ROE UK is reviewing our strategy for growth moving forward; the pandemic has changed the landscape and there is a deficit of wellbeing and good mental health amongst our children.

We fed into a number of surveys on children’s health and wellbeing - the Royal Foundation’s survey on Early Childhood and the ‘Commission on Young Lives’ launched in September 2021. The commission is chaired by Anne Longfield, the former Children’s Commissioner for England who our board member Graham Allen introduced to Mary Gordon and the UK team. We continue to connect with the All-Party Parliamentary Group on a Fit and Healthy Childhood of which Baroness Floella Benjamin is the Chair.

We are also continuing to build our relationships with national and regional partners such as Teach First and the Fair Education Alliance. As well, we have created many new connections with particular reference to the Violence Reduction Units in Merseyside and West Yorkshire.

We have partnered locally with Merseyside Youth Association who have been particularly helpful in sharing news of the Nurturing Empathy Before Transition (NEBT) project and this has led to a positive response from the Wirral and Liverpool.

The generation of new interest in socially disadvantaged areas of the country are providing the greenfields for our place based - Community Hubs work - which the Esmee Fairbairn Foundation is supporting. This has been somewhat disrupted by the pandemic over the last two years but we are hopeful that the appetite to connect with Roots of Empathy in these areas bodes well for future growth.

Wales

Throughout the pandemic and 2021-2022 ROE UK have continued to enjoy a positive working relationship with Anuerin Bevan University Health Board (ABUHB). The Families and Therapies division has continued to regard the Roots of Empathy programme as a key component of its transformation work with schools. Despite an appetite from many more schools to host the programme, we were able to proceed with 13 programmes in Gwent primary schools.

ABUHB have been able to offer a grant to support the maintenance of twenty three programmes for programme year 2022-23 as part of their transformation fund.

We are also working on an individual basis with the 5 local authorities of Gwent (Torfaen, BlaenauGwent, Monmouthshire, Newport and Caerphilly) to garner their support to recruit new schools to work with Roots of Empathy during 2022-23.

On the 13th May 2022 we were honoured to host a visit for the Deputy Health and Wellbeing Minister for Wales, Lynne Neagle. The Deputy Minister joined us for a Family visit to Hendredenny Park Primary school. Lynne Neagle was joined by a number of our other ROE supporters from Anuerin Bevan University Health Board and Caerphilly Borough Council. All the guests were very positive about the visit and the difference the programme can make to young peoples’ lives. Liz Gregory, ROE UK trustee, has been instrumental in smoothing the way for this visit and flying the flag for Roots of Empathy within the Welsh government.

We are hopeful this may help with the extension of our programme coverage over Wales.

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

Seeds of Empathy

Anuerin Bevan University Health Board funded an initial programme of Seeds of Empathy in Gwent. In May 2021, we held a meeting for Caerphilly schools that currently host Roots of Empathy and were interested in expanding into their early child care settings with the Seeds of Empathy programme. Five child care settings expressed an interest. We trained 19 early Years educators delivering the programme in 4 settings in Caerphilly. A stepped approach for the introduction of the programme was planned to accommodate the concerns and complications presented by the pandemic and the school’s restrictions on inviting guests into the school. It was decided that the educators would begin with their training to deliver the Literacy Circle component of the programme and at a later date they would train for the Family Visit, preparing them to deliver the programme in its entirety in the autumn of 2023.

Youth Endowment Fund (YEF)

At the end of September 2021, the YEF and Roots of Empathy reviewed their contract in light of the ongoing context presented by the COVID-19 Pandemic. We re-scoped the timeframe for the delivery of the project and in particular the timings of the Randomised Control Trial were delayed.

Throughout the 2021-22 programme year the context of the pandemic continued to affect schools’ confidence and their usual planning processes. Fluctuations in staffing and a focus on catch-up learning made it difficult for schools to commit to NEBT project as it required significant commitment of both the classroom teacher and the volunteer Instructors capacity.

During the autumn of 2021, Roots of Empathy UK embarked on a recruitment drive to alleviate pressure on schools by working with community volunteer Instructors. This was a new endeavour for Roots of Empathy UK, as previously the majority of ROE Instructors are non-teaching staff of the host school. Due to the design of the Randomised Control Trial, having an Instructor that could be assigned to a different school each year would be preferred, however, despite building a good relationship within the community, the context of the pandemic made this challenging.

From October to December 2021, Roots of Empathy UK focused on community development and building relationships with local partners and in particular those that could support the NEBT project. We continued to connect with schools in the towns and cities where the programme already had a presence; London, Nottingham, Doncaster and Birmingham. We made new connections with local volunteer recruitment organisations including Birmingham Voluntary Service Council, Birmingham Education Partnership, Nottingham Voluntary Service, Doncaster Partners in Learning and nationally Reach Volunteering.

In addition, we expanded our presence to two new areas that fit the criteria of the Youth Endowment Fund and where we believed Roots of Empathy programming could make a difference to the lives of children at risk of becoming involved in crime. These areas were Merseyside and Yorkshire. We received a warm welcome from the highest officers and their staff in both these areas: a meeting with Tracy Brabin, the first Mayor of West Yorkshire was very successful and she personally asked her Deputy Mayor in charge of policing to welcome the programme to the area.

In Liverpool we connected with the Merseyside Police and Crime Commissioner, Emily Spurell, who introduced us to the Superintendent of Community Policing. We held a briefing session attended by Mary Gordon for the education, community and voluntary sector hosted by Merseyside Youth Association helping us to create greater awareness of the benefits of the Roots of Empathy programme. The session was attended by heads of schools and teachers, staff from Children Centre Services and the Violence Reduction Unit.

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

Youth Endowment Fund (YEF) (continued)

We created a suite of specific outreach materials for NEBT project and embarked on a Twitter campaign to build awareness of the project. Throughout March – June 2022 we embarked on a fierce outreach campaign to recruit schools to the NEBT programme.

In July 2022, we hit our target of 60 signed Memorandums of Understanding from schools wishing to participate in the NEBT project.

NEBT Risk Analysis

In terms of a risk analysis, the NEBT project presents an opportunity to elevate Roots of Empathy’s research status and to have the first independent study of the programme out of England. The structure of the research is contrary to the organisation’s usual approach of going to an area and building sustainable relationships. The research requires 140 new school relationships. This is an increase of 2/3’s our school relationships in England. Post pandemic many schools are operating in a stretched capacity and this has had an impact on our ability to recruit schools.

VIP Visits

In May 2022, The Duke and Duchess of Cambridge (William and Kate) visited a ROE class in Scotland. Our partner in Scotland, lead agency, Action for Children, organised the visit and let us know that “The Duke and Duchess were blown away by the visit. It could not have gone any better and ROE has two new fans”! In the days following the Royal visit we saw a huge uplift in our social media coverage.

Financial review

During the year we received income totalling £202,637 and spent a total of £149,326. The charity made an overall surplus in relation to un-restricted funds of £72,060 however made a deficit in relation to restricted funds of £18,749, resulting in an overall surplus for the year of £53,311.

In practice, through the approval of the budget, the Trustees have an annual financial goal to balance the budget, and in the long term achieve a sustainable organisation.

Reserves policy

Roots of Empathy UK does not at this time, have a formal policy on the level of Reserves. However, an amount of £12,500 was established as a cash reserve at the outset. In 2021-22, Roots of Empathy UK had an accumulated surplus of £148,749: £93,605 unrestricted, £55,144 restricted (2021 £95,438: £21,545 unrestricted, £73,893 restricted).

Income is recognised in line with the Charities SORP. Income received in excess of expenditure is carried forward in the reserves.

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

The Charities Act 2011 requires the trustees to prepare financial statements for each financial year. The trustees have to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

14/7/2023

Approved by the board of Trustees on and signed on its behalf

Mary Gordon Chair, Roots of Empathy UK Board Founder/President Roots of Empathy

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROOTS OF EMPATHY UK

I report on the accounts of Roots of Empathy UK for the year ended 31 August 2022, which are set out on pages 9 to 17.

Your attention is drawn to the fact that the charity's trustees have prepared the charity's accounts in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) issued in October 2019 in preference to the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)' issued in April 2005 which is referred to in the Charities (Accounts and Reports) Regulations 2008 but has been withdrawn. I understand that the charity's trustees have done this in order for the charity's accounts to give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

This report is made solely to the charity's trustees, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROOTS OF EMPATHY UK

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Christopher Bagnall FCA

Grant Thornton UK LLP Chartered Accountants Northampton 14/7/2023 Date:

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ROOTS OF EMPATHY UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022

Note
Incoming resources from:
Donations and legacies
2
Charitable activities
2
Investments – bank interest
Total incoming resources
Resources expended
Raising funds
3
Charitable activities
3
Total resources expended
Net incoming / (outgoing)
resources and movements
in funds
Total funds brought forward
10
Total funds carried forward
10		 Unrestricted
funds
£
130,036
26,137
14		 Restricted
funds
£
-
46,450
-		 Total
2022
£
130,036
72,587
14		 Unrestricted
funds
£
-
6,843
-		 Restricted
funds
£
-
107,820
-		 Total
2021
£
-
114,663
-
156,187 46,450 202,637 6,843 107,820 114,663
(11,274)
(72,853)		 (4,399)
(60,800)		 (15,673)
(133,653)		 (9,543)
(58,728)		 (2,829)
(38,598)		 (12,372)
(97,326)
(84,127) (65,199) (149,326) (68,271) (41,427) (109,698)
72,060 (18,749) 53,311 (61,428) 66,393 4,965
21,545 73,893 95,438 82,973 7,500 90,473
93,605 55,144 148,749 21,545 73,893 95,438

There are no recognised gains or losses other than those included above. The results above relate to continuing activities.

The income and expenditure is measured under the historical cost convention.

The notes on pages 11 - 17 form part of these financial statements

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ROOTS OF EMPATHY UK

BALANCE SHEET AS AT 31 AUGUST 2022

Note
Current assets
Debtors
5
Cash at bank and in hand
Total current assets
Creditors: amounts
falling due
within one year
6
Net current assets
Net assets
Funds of the charity
Unrestricted funds
10
Restricted funds
10
Total funds		 Unrestricted
funds
£
4,752
159,320		 Restricted
funds
£
1,728
53,416		 Total
2022
£
6,480
212,736		 Unrestricted
funds
Restricted
funds
£
£
7,212
13,422
188,822
60,471
196,034
73,893
(174,489)
-
21,545
73,893
21,545
73,893
21,545
-
-
73,893
21,545
73,893		 Unrestricted
funds
Restricted
funds
£
£
7,212
13,422
188,822
60,471
196,034
73,893
(174,489)
-
21,545
73,893
21,545
73,893
21,545
-
-
73,893
21,545
73,893
Total
2021
£
20,634
249,293
164,072
(70,467)		 55,144
-		 219,216
(70,467)		 196,034
(174,489)		 73,893
-		 269,927
(174,489)
93,605 55,144 148,749 21,545 73,893 95,438
93,605 55,144 148,749 21,545 73,893 95,438
93,605
-		 -
55,144		 93,605
55,144		 21,545
-		 -
73,893		 21,545
73,893
93,605 55,144 148,749 21,545 73,893 95,438

14/7/2023 The financial statements were approved by the Trustees and authorised for issue on and signed on its behalf by:

Mary Gordon – Chair, Board of Trustees

The notes on pages 11 - 17 form part of these financial statements

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1

ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

Accounting Policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), and the Charities Act 2011.

Please refer to the Company Information page for the registration numbers, address of the principal office and the names of the Trustees who served during the year.

1.2 Incoming resources

Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

Gifts in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ report.

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ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

Accounting Policies (continued)

1.3 Expenditure and liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

1.4 Debtors

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

1.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.6 Foreign currency translation

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

The functional and presentational currency of the charity is that of pound sterling (£).

1.7 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount after allowing for any trade discounts due.

1.8 Going concern

As a result of the Covid-19 pandemic management anticipated a temporary decline in donation revenue and postponed a number of its programmes. The improving situation in the UK throughout 2022 enabled these programmes to resume resulting in the charity resuming activity.

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2 Analysis of incoming resources

ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

1.8 Going concern (continued)

The Charity is reliant on the continued support from Roots of Empathy (Canada) and on the basis of this support and the ongoing activities of the Charity, are of the opinion that it is appropriate to prepare the financial statements on a going concern basis .

1.9 Fund accounting

Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs.

Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charity.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

1.10 Grants

Grants are accounted under the performance model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of Financial activities when the Charity has fulfilled criteria for its recognition.

1.11 Financial instruments

The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and trade and other creditors.

Donations and legacies
Grants from foundations
Individual and corporate contributions
Incoming resources from charitable activities
Contributions from Participating Schools
Other charitable activities		 Unrestricted
£
130,000
36		 Restricted
£
-
-		 2022
£
130,000
36		 2021
£
-
-
130,036 - 130,036 -
375
25,762		 6,450
40,000		 6,825
65,762		 -
114,663
26,137 46,450 72,587 114,663

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ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

3

Analysis of resources expended

Unrestricted
Restricted
2022
£
£
£
Raising funds
Travel and expenses related to Fund Development
1,246
1,464
2,710
Marketing and promotion
86
225
311
Rent and occupancy costs
4,484
-
4,484
Support costs (see note 4)
5,458
2,710
8,168
11,274
4,399
15,673
Charitable activities
Training of new instructors
13,825
6,968
20,793
Program curriculum and learning materials
3,857
20,776
24,633
Ongoing support and maintenance of Programs &
Professional Development for Certified Instructors
1,972
4,439
6,411
Local program management
961
3,814
4,775
Instructor travel expense
535
413
948
Accountancy costs
2,400
-
2,400
Recruitment costs
175
-
175
Support costs (see note 4)
49,128
24,390
73,518
72,853
60,800
133,653
Total
84,127
65,199
149,326
Support costs
Total
Unrestricted
Restricted
costs
funds
funds
2022
£
£
£
Support cost type
General management and oversight
50,754
25,157
75,911
Administrative expenses
3,832
1,943
5,775
Total
54,586
27,100
81,686		 Unrestricted
Restricted
2022
£
£
£
Raising funds
Travel and expenses related to Fund Development
1,246
1,464
2,710
Marketing and promotion
86
225
311
Rent and occupancy costs
4,484
-
4,484
Support costs (see note 4)
5,458
2,710
8,168
11,274
4,399
15,673
Charitable activities
Training of new instructors
13,825
6,968
20,793
Program curriculum and learning materials
3,857
20,776
24,633
Ongoing support and maintenance of Programs &
Professional Development for Certified Instructors
1,972
4,439
6,411
Local program management
961
3,814
4,775
Instructor travel expense
535
413
948
Accountancy costs
2,400
-
2,400
Recruitment costs
175
-
175
Support costs (see note 4)
49,128
24,390
73,518
72,853
60,800
133,653
Total
84,127
65,199
149,326
Support costs
Total
Unrestricted
Restricted
costs
funds
funds
2022
£
£
£
Support cost type
General management and oversight
50,754
25,157
75,911
Administrative expenses
3,832
1,943
5,775
Total
54,586
27,100
81,686		 Unrestricted
£
1,246
86
4,484
5,458		 Unrestricted
£
1,246
86
4,484
5,458		 Restricted
£
1,464
225
-
2,710		 Restricted
£
1,464
225
-
2,710		 2022
£
2,710
311
4,484
8,168		 2022
£
2,710
311
4,484
8,168		 2021
£
550
148
4,624
7,050
11,274 4,399 15,673 12,372
13,825
3,857
1,972
961
535
2,400
175
49,128		 6,968
20,776
4,439
3,814
413
-
-
24,390		 20,793
24,633
6,411
4,775
948
2,400
175
73,518		 7,211
9,544
12,085
2,309
2,308
417
-
63,452
72,853 60,800 133,653 97,326
84,127 65,199 149,326 109,698
Total
costs
2021
£
68,282
2,220
70,502
54,586 27,100 81,686

4 Support costs

Fees totalling £1,800 + VAT (2021: £1,650 + VAT) were incurred in relation to the independent examination and fees totalling £600 + VAT (2021: £550 + VAT) were incurred in relation to assurance services for the year ended 31 August 2022.

Support costs are allocated apportioned on a 10/90% basis split between raising funds and charitable activities respectivly.

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5

ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

Debtors

Amounts falling due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2022
£
1,825
897
3,758		 2021
£
13,422
-
7,212
6,480 20,634

6

Creditors

Amounts falling due within one year
Amounts due to Roots of Empathy Canada
Other creditors
Accruals and deferred income		 2022
£
4,566
5,560
60,341		 2021
£
110,003
61
64,425
70,467 174,489

Deferred income as at 31 August 2022 amounts to £9,234 (2021: £59,481) and relates to income received in relation to service level agreements where activities had not been fully completed by the year end. Income released during the year totalled £50,247.

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ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

7

Transactions with related parties

Roots of Empathy (Canada) (Charitable No. 89643 4818 RR0001) is registered in Canada and is considered to be the CIO’s parent entity, due to its common Trustees.

Roots of Empathy (Canada) is located at 250 Ferrand Drive, Suite 1501, Toronto, Ontario, Canada.

The charity's principal purpose is to build caring, peaceful and civil societies through the development of empathy in children and adults.

The parent undertaking is not required to prepare consolidated statutory accounts and therefore these are not publicly available.

Relationship to Description of the
Name of the trustee or related party charity transactions 2022 2021
£ £
Roots of Empathy (Canada) Parent charity Expenses related to 47,243 96,868
the provision of
Trainers, Programme
Learning Materials
and Curriculum,
Professional
Development and
Programme
Oversight

Included within creditors is £4,566 (2021: £110,003), which is owed to Roots of Empathy Canada.

8 Employees

The average number of employees during the year was 1 (2021: 1). No employees received emoluments exceeding £60,000 per annum (2021: none).

Gross salaries paid during the year totalled £15,079 (2021: £14,861). Social security costs totalled £nil (2021: £743) and employer pension contributions totalled £118 (2021: £238).

9 Trustees’ remuneration

During the year no trustees received remuneration (2021: none). No trustee received any expenses (2021: none).

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ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

10 Reconciliation of funds

Restricted funds
Youth Endowment
Dulverton Trust
Anuerin Bevan – Seeds of Empathy
Unrestricted funds
Designated funds
Anuerin Bevan – Roots of Empathy		 Brought
forward
£
-
29,603
44,290		 Incoming
resources
£
40,750
5,700
-		 Resources
expended
£
(31,337)
(22,670)
(11,192)		 Carried
forward
£
9,413
12,633
33,098
73,893
21,545
-		 46,450
130,425
25,762		 (65,199)
(58,365)
(25,762)		 55,144
93,605
-
95,438 202,637 149,326 148,749

For details on all of our restricted and unrestricted fund activities, please refer to pages 4 and 5 of the trustees report.

Income is recognised in line with the Charities SORP. Income received in excess of expenditure is carried forward in the reserves.

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