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← Roots Of Empathy UK

2023-08-31-accounts

DocuSign Envelope ID: 1CBB0490-7352-4F4A-B2B8-3942C5B6127C

Charity number 1170754 CIO number CE009389

ROOTS OF EMPATHY UK

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

DocuSign Envelope ID: 1CBB0490-7352-4F4A-B2B8-3942C5B6127C

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
4th Floor
Victoria House
199 Avebury Boulevard
Milton Keynes
MK9 1AU

DocuSign Envelope ID: 1CBB0490-7352-4F4A-B2B8-3942C5B6127C

ROOTS OF EMPATHY UK

CONTENTS

PAGE
Trustees’ Report 1 – 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the financial statements 10 – 16

DocuSign Envelope ID: 1CBB0490-7352-4F4A-B2B8-3942C5B6127C

ROOTS OF EMPATHY UK

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees present their report together with the financial statements for the year ended 31 August 2023.

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 2023

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

The year 2022-2023 for Roots of Empathy in the UK was a tumultuous one. As we deliver our programs in schools, schools were experiencing unprecedented disruptions, where teachers were absent in previously unseen numbers, and also left the profession in pandemic exhaustion. Children’s mental health, as measured by anxiety and depression, was at an all time high, which made Roots of Empathy more important to them than in any other period in our decade’s long history. Schools were thrilled to have Roots of Empathy, but often struggled to get organised to receive it. Our partnership with the Youth Endowment Fund (YEF) drove most of our school relationships. With the pressure we had to deliver a high number of schools for the Nurturing Empathy Before Transition (NEBT) research, we found that we had to offer our program, not just in concentrated areas, which are easier to serve, as was our process, but we accepted enthusiastic schools who were isolated, thus making it particularly difficult to provide training and mentoring.

Schools have been seen as pressure cookers for teachers and administration who struggle to provide optimal learning in circumstances that are far from optimal. Significant funding cuts and escalating costs, coupled with ongoing recruitment challenges, have further exacerbated the complexities of school management. What Roots of Empathy is recognised as contributing, is helping pupils with self-regulation, so that they will be prepared to receive the instruction that teachers are providing. Learning is very much state dependent, and if children are in a state of anxiety, they are not receptive to learning.

England and Wales Operations

In January 2023, Roots of Empathy UK made significant strides in enhancing its operational capacity. We were delighted to welcome Lara Berisa as the new National Coordinator to collaborate closely with the UK Manager. Lara's appointment has proven to be immensely beneficial, as she has seamlessly integrated into the team and successfully delivered a full Roots of Empathy programme year. With her expertise and dedication, Lara has quickly established herself as an invaluable asset to our organization.

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

England and Wales Operations (continued)

Additionally, in January 2023, Roots of Empathy UK achieved another milestone by appointing our first parttime Welsh Key Point Person. This appointment marks a significant step forward in our commitment to serving the communities of Wales. We are excited about the opportunities this local role presents and look forward to developing it further to ensure effective support and engagement with Welsh communities.

These appointments underscore our ongoing efforts to strengthen our operations and expand our reach to better serve the diverse needs of communities across England and Wales. We are confident that Lara and our Welsh Key Point Person will play pivotal roles in advancing our mission and making a positive impact on the lives of children and families throughout the region.

Steady Growth in Program Reach

Throughout this period, Roots of Empathy UK has experienced steady growth in its programme reach, with an increasing number of schools and communities embracing our initiatives. Despite the lingering effects of the pandemic in some regions, our commitment to fostering empathy and emotional literacy has resonated deeply, resulting in heightened interest and engagement.

Collaborative Partnerships

Collaboration has been instrumental in our success during this period. We are grateful for the invaluable partnerships forged with schools, educators and a number of Academy Trusts.

We have maintained relationships with Welsh local authorities, Merseyside Youth Association, Children and Young Peoples Mental Health to name a few of the local government and community organisations we work with. Through collective efforts, we have been able to amplify our reach and effectiveness, making a meaningful difference in the lives of children and communities across the UK.

Resilience and Adaptability

Despite ongoing challenges and uncertainties, the UK team supported by mentors and trainers from ROE international were committed to delivering high quality programming. Unfortunately, we were unable to train local Mentors because the instructors in England and Wales were mainly pulled from the NEBT research, which mandated that all instructors be school-based. Because they were school-based, they didn’t have the flexibility to mentor.

Enhanced Educational Impact

Roots of Empathy received many awards during 2022-23. The most significant of which was the HundrED Award out of Finland, for one of the most inspiring and best innovations in education in the world. Our Founder/President Mary Gordon was invited to Helsinki to give the opening keynote at the HundrEd Summit. Educators in the UK took note of this significant award. All stakeholders were provided with an Annual Program Evaluation, giving real statistics of program impact from pupils, host classroom teachers, Roots of Empathy instructors, and the Roots of Empathy volunteer family/baby. Our empathy based curriculum delivered in classrooms by our instructors not only influences the pupils capacity for empathy, but teachers deeply appreciate having the program as it shows them their students in a different light, and often gives them new techniques and philosophies.

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Youth Endowment Fund (YEF)

The Nurturing Empathy Before Transition (NEBT) project has been the primary focus of Roots of Empathy UK over the past two years, representing a significant endeavor for the organisation. With ambitious recruitment targets in sight, the project has consumed much of the UK team's resources, and has pulled heavily on the ROE International office. As of this report, Year 2 of the NEBT evaluation is well underway, and the UK Team has recently concluded the delivery of Mid-Year trainings, which have been delivered by trainers mainly from Canada.

During the recruitment phase from January 2023 to September 2023, we successfully enlisted 104 schools to participate in the NEBT trial. This achievement underscores the evident need and enthusiasm among Headteachers to embrace Roots of Empathy within their educational settings. However, despite this initial success, challenges arose during the data collection phase, coinciding with the commencement of the school year. The demands placed on staff members for data collection, coupled with the substantial commitment required to deliver the programme effectively, led to an unprecedented rate of withdrawals from the scheme.

On a positive note, we extended the NEBT program to Wales, where schools demonstrated a heightened ability to manage the programme's requirements. Presently, we have a cohort of 23 Intervention schools, with an additional 2 schools being financed by YEF.

Wales

Expanding upon the fruitful partnerships established with Gwent, we have further advanced our initiatives by collaborating with the Youth Endowment Fund and Sheffield Hallam University to extend the reach of the NEBT (Nurturing Empathy Before Transitions) programme to schools in Wales. This initiative was met with enthusiastic participation, resulting in the enlistment of 29 new schools into the NEBT programme. As a result, six additional schools were integrated into the intervention group, where they implemented the Roots of Empathy curriculum, while approximately (exact figures yet to be shared by SHU) eight schools joined the control group.

Moreover, our commitment to the Gwent region remained steadfast as we sustained 20 programmes in the area. Leveraging the expertise of returning Instructors, we ensured continuity and quality in programme delivery. It is noteworthy that the schools hosting these Instructors received commendable support from local authorities, underscoring the collaborative effort in advancing our shared objectives.

In addition, Seeds of Empathy, a programme of the Roots of Empathy organisation, has been thriving in Caerphilly. The programme was supported locally and offered in 4 child care centres.

VIP Visits

In April 2023, Katie Cohen, Brenda McCormack (former COO), Mary Ito (Canadian board member) and Mary Gordon, Founder and Chair of ROE UK, accompanied Laura Barbour, Head of Early Years at the Sutton Trust to a classroom visit with a Year 5 class at Bridishee Green School in Lewisham. Roots of Empathy had a board meeting in the House of Lords, as arranged by Baroness Glenys Thornton. A reception was held at Canada House by the Canada House Foundation to bring together Roots of Empathy UK board members and special guests.

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Looking Ahead:

As we look ahead to the coming year, we are filled with optimism and determination. Building on the achievements of the past year, Roots of Empathy UK is poised to continue its transformative work, building a more caring, peaceful and civil society. In conclusion, we extend our sincere gratitude to our board members, staff, partners, and supporters for their unwavering dedication and commitment to the mission of Roots of Empathy UK. Together, we will continue to nurture a culture of empathy

Financial review

During the year we received income totalling £155,369 and spent a total of £216,736. The charity made an overall deficit in relation to unrestricted funds of £38,523 and made a deficit in relation to restricted funds of £22,844, resulting in an overall deficit for the year of £61,367.

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 2022-23, Roots of Empathy UK had an accumulated surplus of £87,382; £55,082 unrestricted, £32,300 restricted (2022 £148,749; £93,605 unrestricted, £55,144 restricted).

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

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:

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ROOTS OF EMPATHY UK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Statement of Trustees’ responsibilities (continued)

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.

Approved by the board of Trustees on and signed on its behalf 26/6/2024

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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 to the charity trustees on my examination of the accounts of Roots of Empathy UK (‘the Charitable Company’) for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no matter has come to my attention in connection with the examination which gives me reasonable cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Our report is made solely to the Charity’s trustees, as a body, in accordance with section 154 of the Charities Act 2011. Our work has been undertaken so that we might state to the Charity’s trustees those matters we are required to state to them in an independent examiner'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 and the Charity’s Trustees as a body, for our work or for the independent examiner’s report, or for the opinions we have formed.

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Christopher Bagnall FCA

Grant Thornton UK LLP Chartered Accountants Milton Keynes

Date: 27/6/2024

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ROOTS OF EMPATHY UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

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
11
Total funds carried forward
11		 Unrestricted
funds
£
6,500
30,900
542		 Restricted
funds
£
23,150
94,277
-		 Total
2023
£
29,650
125,177
542		 Unrestricted
funds
£
130,036
26,137
14		 Restricted
funds
£
-
46,450
-		 Total
2022
£
130,036
72,587
14
37,942 117,427 155,369 156,187 46,450 202,637
(11,268)
(65,197)		 (16,695)
(123,576)		 (27,963)
(188,773)		 (11,274)
(72,853)		 (4,399)
(60,800)		 (15,673)
(133,653)
(76,465) (140,271) (216,736) (84,127) (65,199) (149,326)
(38,523) (22,844) (61,367) 72,060 (18,749) 53,311
93,605 55,144 148,749 21,545 73,893 95,438
55,082 32,300 87,382 93,605 55,144 148,749

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

The notes on pages 10 - 16 form part of these financial statements

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ROOTS OF EMPATHY UK

BALANCE SHEET AS AT 31 AUGUST 2023

Note
Current assets
Tangible fixed assets
5
Debtors
6
Cash at bank and in hand
Total current assets
Creditors: amounts
falling due
within one year
7
Net current assets
Net assets
Funds of the charity
Unrestricted funds
11
Restricted funds
11
Total funds		 Unrestricted
funds
£
2,531
-
112,197		 Restricted
funds
£
-
2,253
90,770		 Total
2023
£
2,531
2,253
202,967		 Unrestricted
funds
£
4,752
159,320
164,072
(70,467)
93,605
93,605
93,605
-
93,605		 Restricted
funds
£
1,728
53,416		 Total
2022
£
6,480
212,736
114,728
(59,646)		 93,023
(60,723)		 207,751
(120,369)		 55,144
-		 219,216
(70,467)
55,082 32,300 87,382 55,144 148,749
55,082 32,300 87,382 55,144 148,749
55,082
-		 -
32,300		 55,082
32,300		 -
55,144		 93,605
55,144
**55,082 ** 32,300 **87,382 ** 55,144 148,749

The financial statements were approved by the Trustees and authorised for issue on 26/6/2024 and signed on its behalf by:

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Mary Gordon – Chair, Board of Trustees

The notes on pages 10 - 16 form part of these financial statements

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ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

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 2023

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 Tangible fixed assets

Depreciation on computer equipment is provided for at 3 years straight line on cost, in order to write each asset off over its estimated useful life.

1.5 Debtors

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

1.6 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.

1.7 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 (£).

1.8 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.

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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 2023

1.9 Going concern

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 .

1.10 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.

1.11 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.

1.12 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
£
6,500
-		 Restricted
£
23,150
-		 2023
£
29,650
-		 2022
£
130,000
36
6,500 23,150 29,650 130,036
4,275
26,625		 -
94,277		 4,275
120,902		 6,825
65,762
30,900 94,277 125,177 72,587

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ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Analysis of resources expended

Raising funds
Travel and expenses related to Fund Development
Marketing and promotion
Rent and occupancy costs
Support costs (see note 4)
Charitable activities
Training of new instructors
Program curriculum and learning materials
Ongoing support and maintenance of Programs &
Professional Development for Certified Instructors
Local program management
Instructor travel expense
Legal and professional
Accountancy costs
Recruitment costs
Support costs (see note 4)
Total		 Unrestricted
£
1,511
2,115
3,146
4,496		 Restricted
£
3,296
5,979
1,534
5,886		 2023
£
4,807
8,094
4,680
10,382		 2022
£
2,710
311
4,484
8,168
11,268 16,695 27,963 15,673
7,453
3,324
6,713
674
949
3,212
2,160
245
40,467		 30,590
10,708
9,922
5,528
13,853
-
-
-
52,975		 38,043
14,032
16,635
6,202
14,802
3,212
2,160
245
93,442		 20,793
24,633
6,411
4,775
948
-
2,400
175
73,518
**65,197 ** 123,576 188,773 133,653
76,465 140,271 216,736 149,326

4 Support costs

Support cost type
General management and oversight
Administrative expenses
Total		 Unrestricted
funds
£
46,977
(2,014)		 Restricted
funds
£
55,552
3,309		 Total
costs
2023
£
102,529
1,295		 Total
costs
2022
£
75,911
5,775
44,963 **58,861 ** 103,824 81,686

Fees totalling £1,975 + VAT (2022: £1,800 + VAT) were incurred in relation to the independent examination and fees totalling £600 + VAT (2022: £600 + VAT) were incurred in relation to assurance services for the year ended 31 August 2023.

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

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ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

5 Tangible fixed assets

Cost
Additions
At 31 August 2023
Depreciation
Charge for year
At 31 August 2023
Net book value
At 31 August 2023
Debtors
Amounts falling due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
144
-
2,109		 Computer
equipment
£
3,796
3,796
1,265
1,265
**2,531 **


2022
£
1,825
897
3,758
2,253 6,480

6 Debtors

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8

ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

Creditors

Amounts falling due within one year
Amounts due to Roots of Empathy Canada
Other creditors
Accruals and deferred income		 2023
£
25,685
409
94,275		 2022
£
4,566
5,560
60,341
120,369 70,467

Deferred income as at 31 August 2023 amounts to £90,818 (2022: £56,720) 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 £26,625 (2022: £25,761), and further amounts received of £60,723 (2022: £23,000) have been deferred.

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 Dundas St. W., Suite 802, 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 2023 2022
£ £
Roots of Empathy (Canada) Parent charity Expenses related to 21,119 47,243
the provision of
Trainers, Programme
Learning Materials
and Curriculum,
Professional
Development and
Programme
Oversight

Included within creditors is £25,685 (2022: £4,566), which is owed to Roots of Empathy Canada.

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DocuSign Envelope ID: 1CBB0490-7352-4F4A-B2B8-3942C5B6127C

ROOTS OF EMPATHY UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

9 Employees

The average number of employees during the year was 1 (2022: 1). No employees received emoluments exceeding £60,000 per annum (2022: none).

Gross salaries paid during the year totalled £27,702 (2022: £15,079). Social security costs totalled £1,919 (2022: £nil) and employer pension contributions totalled £480 (2022: £118).

10 Trustees’ remuneration

During the year no trustees received remuneration (2022: none). No trustee received any expenses (2022: none).

11 Reconciliation of funds

Analysis of funds split between grant providers

Restricted
Youth Endowment
Dulverton
Anuerin Bevan – Seeds of Empathy
Caerphilly Health Council
Blaneau Gwent Borough
Monmouthshire Borough
Unrestricted		 Brought
forward
£
9,413
12,633
33,098
-
-
-		 Incoming
resources
£
94,277
-
-
10,000
4,900
8,250		 Resources
expended
£
(94,277)
(4,989)
(18,542)
(9,560)
(4,753)
(8,150)		 Carried
forward
£
9,413
7,644
14,556
440
147
100
55,144
93,605		 117,427
37,942		 (140,271)
(76,465)		 32,300
55,082
148,749 155,369 (216,736) 87,382

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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