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:
- To foster the development of empathy
- To develop emotional literacy
- To reduce levels of bullying, aggression and violence, and promote children's pro-social behaviours
- To increase knowledge of human development, learning, and infant safety
- To prepare students for responsible citizenship and responsive parenting
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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:
- a) Assessment of the need in a community for Roots of Empathy programmes – based on levels of poverty, academic declines and levels of violence
- b) The funding available to support the delivery of the programme (short and long term)
- c) Once a programme is established, the Trustees review the achievements against goals for the number of programmes delivered; number of children reached, number of new Instructors trained; number of returning Instructors to sustain the programme; and the assessment of the impact the programme has had on children as evidenced in the Programme Evaluation Report.
## 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:
- Observe the methods and principles in the Charities SORP
- select suitable accounting policies and then apply them consistently;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in business.
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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
**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:
- accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the accounts do not accord with these records.
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.
## **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:
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:
- the charity becomes entitled to the resources;
- the trustees believe it is probable that they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **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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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**
## 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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DocuSign Envelope ID: 1CBB0490-7352-4F4A-B2B8-3942C5B6127C
7
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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