REGISTERED COMPANY NUMBER: 02724493 (England and Wales) REGISTERED CHARITY NUMBER: 1012556 Re ortof anclal Sta r th• Year En arch 2024 ftir in ortun StonB8- We8t Wlltshlro Grou for Chlldran wlth S eclal N Monahans Chartereo Accountants County Gate County Way Trowbrid9a Wiltshire BA14 7FJ
In stones. W t$hlre for Children wlth eGlal Neods Contents of the Flnanclal Sta ments forth Endod 31 March 2024 Paga Rèport of tho Tru$tOOS Indop•nd•nt Examlnar's Report Statomènt tsf Flnan¢lal A¢tlvltlos Balance Sheet 10 Notos to Ihe Financial Statomgnts 11 10 16 Detailed Statement of Financial Activiti88 17 to 18
ne$ - West Wllt8hlre Grou for Chlldrèii wl S eclal N ds rtuni Ra Yèar En ho Tru 31 March 2024 for The trustee5 who are also directo of th8 charity for the purposes of the Compani85 Act 2006, pr8s&nt their r9port with thp ff nancial statements of the charity for the year ended 31 March 2024. The Iruslees have adopted the provisions cf Accountiro and Reporttng by Charitips.. Slatemenl of Recommènded Practlc6 applicable lo charities preparing thelr accounts in acLordance with the Financl81 Reporting Standard applicable in th& UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}. OBJECTIVES AND ACTNITIES Objectivos and actlvltl98 The objective for whlch Stepplng Stones Is established is to provido a safa gnd stimulating play environmant for pre-8chool children with special needs by (1) promoting their care and safety. 121 promoting their educatson and promots'ng parentall¢arg givers involvement 13) pmrnoling their health and wellbeing., 14) providing sarvlces to $upport them and their families and care givers l-lits Managomént Committ88 contlnuas lo meet the objectives of thé charity by provtding high quality faciliti8s and qualified qtsiff. W8 provide sessional specialist support on our prefflises for children dged 2-5 and Stay and Play essions for children aged und8r 2 where childrèn are accompaniod by a parenVc8rèr. Our catchment area is restricted to West Wiltshlre. st8pping Stonés continues to provlde substantial b8nefits to childrèn and familles in the Wesl Wiltshire. With rriulli-¥Agency working we can help eiisure the best outcomes fr)r childr6n and their families. At every opportunity wè support the Inclusion of childrén with additional needs into th8ir local communlty providing information support and advicE. Refening and Signposling to r818vant agendes as appropriale. Stepping Stones works hartl to ensure Ihat b88t OUtm@S arè achieved for all children and that th8y havo a successful transition into their school placement or mainstream nursery setttng through Inrèach ond Outreach support. Stsipping oloiies has facilltatèd and provlded a well-r8specled DSC 8&ice for West Wlllshlre since 2007, St8pping Ston83 as 8n OpportLJnty Group has bèen operatlng wth" Local Authority fijnding since 1978. Otrstsd A¢¢redilation of Outstanding Provigion have been achieved for consecutiv8 Inspection y&ars in 2020, 2015, 2010, 2Q0718. tjrlstol icjtandards Quality Assurance Accreditstion of Reflective Practlce has been awarded annually since 2007. We u¥a tjie Bri.qtDI Standard model as a tool to monitor Ihe impact of our servica and how we work 50 that we continua to adapt and 8mbrace best practica We are also members of th8 National SEND Providers Forum - Dingley's Promise. W8 are inv8Stsd In this to highlighl children's rights, challenge discriminatory practic8 and ensure that children wth SEND are con8id8r8d as a specific group. Saféguardlng An effective oafeguardlng culture is emb8dd8d wh8re all staff hava confidence in their accountability and shared résponsibllity for keeping children safe, Policies procedures and training have been updated as required. Policias and proc6dur8s ara regularly discussed and reviewed at whole staff t6amlManagemont Committee meetings. All staff continue to undertak8 ragular int8mal and external safeguarding training. All stafF have a comprehensive understanding of how to keep children Safe, and know their responsibillties to protect rhildre,n.- Ofsted ?.2.01.20 Slepping Stones has taken rn8a5ures to ensure remain GDPR complaint Pag8 1
le in stone st Wiltshire Grou for Chlldren wlth g¢lal Ne8ds Ro ortofth nded 31 steos h 2024 for Volunte8r8 stepping Stones has used a small number of volunteèrs wtlhin the playroom sessions this year. W6 have welcomed Student Health Visitorslnur8esltrain8e EP'S who have spent some time with us lo develop their understanding of children who present with additional needs. Truste6S Strong govornants is encouraged and the TnJste8s mèat for régular fac8 lo face meetings where minutes are lak8n and. shared, Trustees suc$$fUllY reflect on and monitor actions, plan for tha futur8. addressing any COnrn , that. many arise. All Truste&s have a clear und9rstandlng of their responsibllltSes in delivering th8 District Spacialist Cantr8 Service specification for West Wiltshir8 to support children wlth SEND and thelr parentlcarers. Tru3tees are encouraggd to take advantage of any tralning available to help the fulfil thelr duties and re8ponsibillti68. The Trustees contlnue lo re¢ognlse the difficulties in Tecruiting volunle9rs 8sp8cially to 51t on the Management Commlttée as Trustees and ar8 continuing to seek new ways to recruit more members. Addltlonal valuo for monoy As an 6Stablished local charity well known to and well supported by th8 W88t Wi118hirn communlty our 'éxcellent reputation both atlracls income through Fundraising and grants and provides Parenucarers with confidenca that their child's na8ds and their own concerns wll be reprnt@d and addressed. stepping Stones provided additional income through fundraising and tha receipt of charitable fvnds and donations lo supplement ccre fvndlng received from Wiltshire Council including grants for spe¢ffic projects that were- identifi8d throughout the year which included grants to help Cover the co8t of provision for 8arliast Intervention through sessional support for o- 3yrs. Slay and Play sessions enable parenllcarers to meet other famili&s and ostablish new néknrks. of 8UPPOrt independent of. Stepping Stonès. (Sl James Trust} Purchas& of new playroom equipment IW8slbury Town Council} Purchase towards sensory equipment for an additional sensory room (Melksham wllhout Town ¢ouncll and Imperial charttyl Reduced costs due to Ihe donation of new equipment and resour¢es proMd8d via our Amazon wish list through community support. {Shanleys, Par6nt8 and w811-wish8rs) Additional support for the parenvcarers of SEND childr8n cutsid8 of the speciffed service. Meeting additlonal, costs incurred through Home visits and tlme allocated for individual 5UPPOrt through 1..1 advlce. DLA applications. Incr8as8d flèxibility in adapting to chang8. AS a Small refleclivg organisalion, we can actively ravlew our offer lo chlldren and familles throughout the Financial yaar, Responding quickly to new opportunities and challenges ensur8s we can contlnue lo meet the DSC service spèci.fication." whilst having Ihe greatest impact on $ervi¢e users. A high adult.'chlld ratlo optlmises interaction and learning opportunities lo model and support engagement in communication, play and laarning. Adult to ch1ld-rattoTrQa3ess1orardlffQntlaI8ltt(a8ctrth2 requirements for-- each child to b6 anab16d to takg part and lo d8valop skills, Adull.'child ratios are usually 1.,2 bul can be 2..1 for reiulred medical or behaviour interventions. Session planning re staffing requirements is regularly reviewed as a timély response to @xlendiDg capacity. Page 2
In ston - West Wiltshlro Grou for ChIldn wlth •¢lal Need Ra rtol nded 3 ruste arch 2024 ACHIEVEMENT AND PERFORMANCE Achlovemènts and perfomiance Stapping Stones has a Contract with the Local Authority Wiltshirè Council, We work in partnership with local Health, Education and Social Carè professlonals. Stepping Stones prowde8 assassment, therapy and specialist learning 8UPPOrt for children r8f6rred to us due lo concerns rég8rding delayed development. We welcome and support children with a wide varl8ty of addFtlonal needs including sensory and Physical Impairments and social and ¢ommunicalion disorders. Childr8n can attènd Stepping Stones session8 for a maximum of 5 hours per week and will also be supported to attend and thrive in their local èarly yaars provision. W8 have many specialist resources availablg to support successful inteNentions for the children who attend our Specialist Centre including.. Well-equipped Sensory Roorn8 providing a wid8 rang8 of visual, audial and tactile resources. A stimulattng and entlcing outside leamlng environment providing a wid6 range of gquipment. Adjustablé and varied sgating optlons and tables to SUPPOrt appropriate positionlng for independence, attention and leaming. Alternatlve and Augmentstive Communication aid8 and resources. N&w Rasourcas and Training opporbJnitiQ5 are sourced to ensure support and interventlon5 provided r8main current and in lin8 with b8St practlce. Staff m&8ting5 provide a platfomi for r8flection ond planning through team discusslon. All team members ar& encouraged to reflect on their own practice during supaNision and group meetings and to Contributa lo the development of our servlce. Through robust superyision and Appraisal staff training requirements and personal and professional development opportunities hav8 bean Idèntified and met. The Team have used the Bristol Standards modal to rgmew our progress within the areas of Equality and Inclusion Partnarship with parènts and the Local Gommunily Acccuntability, Monitoring and Impact During the year we have promoted inclusion by 8ncouraging others lo recognise that differentiated support for Children with additional needs is a fund&rllental right for each child and not an option. .W@ promot8 the Unitèd Nations Conventlon of the rights of all children through our web site, parents, packs, documentation and direcuy through our practice. The Stepping Stones tsam ansure that reyardlass of similar developmental concarns or diagnosls each child 15 Ireatad as an individual who is entill8d lo hava thair 8trenglhs celebrated and needs recognised and mgl. Additionally, we have emonslrated prof8ssional curiosity about tha. family circumstances to ensure that understand concerns or what polential barriers may prevent farllilies from Und@tandIng or accessing recommended 8upport for their child. Over the y8ar we havè continued to provid8 information and 8UPPOrt to enable children th additional needs to access thé local nursery provision that thelr parent¢arer.S want to access and ara entitled to. We provide transition support planning and an Outreach servic8 to help support each child and family to hav8 a posltlve experience of inclusion in their local early years s8tting. This ig don8 by helplng to share a posltive view of how reasonable adaptations to existing provision can be made. This builds confidencp in our early years colleagues and parents in 8nsuring successful Inclusion. During the year we have successfully made progress against thè targets premously set OurSee8 by Redesignation of a room into an additional sensory room Completed Phase 3 of th8 garden renovation projéct by the installation of new sansory panels. Arranged an extended transition within the admir)istraticn team to cover the retiroment of a senior memb8r of the team to ensure continuity of servtce. Page 3
stOn98 -We8t Wlltshlr Grou for Chlldren rtuni of the T $tses ded 31 March 2024 for the Ye Idantified a clear s8rvic8 spècifi¢ation with Wlllshlre Council for our District SplalISt Centra role. Celobrated peer r8vi¢MI'. Team mèmbers have o)mpleted Training and have competenc& in advising on and using,, D9Jby$hire Languagg Sch8m8 Picture Exchange Communication Strategy Pictuff s are Powerful Makaton levels 1 and 2 Clinical skills covérlng Trachaostomy, Epllepsy, Entaral Feeding Attention Autism Curfosity Programme TEACCH strategies Manual Handling SyrKlrome Edu¢alion Five to Thrlva Und8rstanding Mental Health in th8 Early Yèars Managing eating and drinking difficulties in children with compl@x needs Safeguarding at the approprlate level. Pa8diatric First Aid Pag8 4
es-wes Wlltshire Gro for Childr&n wlth eclal Ngeds Ro ort of th8 Trus for th• Yèar En 31 Mar 2024 FINANCIAL REVIEIJ¥ Flnan¢ial Reviow Based on the currp.nl economic climate and our robusl financial position the Iruslees have decided to continue to set aside sufficient funds to cover a low8r lével of six months operating costs and a hlgher level of 12 months as res&Nes. Our reserves policy will continue to be revlewed to reflect the future needs of th8 charity and to ensure our financial resillencè, Unrostricted reserves at 31 Flarch 2024 were £244,661 {2023 £265,722). R8Stricted r8seNèS al 31 March 2024 wore £nil (2023 £270). With increased COPots In all ar8as the Trijslees decided lo commit to incraasing staff 58laries in line writh the par¢6nlage increase in the National Mlnimum wago from 1 April 2023. Nationally and locally it is increasingly diffic,ult to recruit staff in the early years sector. The Trusteès have decidad to priorilise the retention of tsur highly qualified and experiènc8d 9taff by offering a rate that is higher Ihan many mainstream Settings, It is recogni26d that this however may 8till not match rates available outside the industy. This has resulted in an increase to our salary budg8t. Our currant contract wllh Wiltshire Councll wgs extended unlll 31 August 2024 and Much tim8 was devoted to the completion and submission of our bid lo tender for the contract to continu8 to provide the District Specialist Contre seN¢e from Sepl8rnb8r 2024. This uncèrtainty in the conlinualion of our contract Mnt that some financial dacislons were put oli hold and applications for grant fundlng dGlayed. Thg award of the new contract shortly afl8r th8 Start or the new financial year (April 20241 has given us more financial sustainability and security and 11 hopefully overcorlle some of the fijndraising challenges we have faced In the last year. The nel movem8nt of funds for th8 yaar ènding 31 March 2024 amount8d to a d8ficll of £21,331 (2Q23 Deficit £6,640) Operatlonal costs coiitinue to be vIWed and adjusted. as required, at each Managem8nt Coinmitlee meeting by th& Truste88. In¢omelExpenditure records are kept monthly and monitored against budget forecasts. W8 continually $86k naw w8yS to Increase fundraising and have over th8 year attended many (gv8nts to both increasg Qui. p1& vrithin th8 communlty and to raise vital funds to support our 88niic8 prowsion, We have continued lo receiv8 higher than expected Income from Unlvèrsal Early Years Entillernenl (NEG} lor 3 and 4 year olds and eliglble 2 year olds. Thi8 continua to reflect the high number of childr8n who access sesslonal support al Stepping stone$ éach week. The allo(xtion of. Disability Accèss Funding (DAF} from parents. Demand for our Stsy and Play 88ssions (for chlldren Uer 2} has continu1 trj expand and wo hav9 had to liml attendan to 1 session per fortnight pgr child to m6èt this and ensure that children and thelr parents receive the attention and supwrt needed, We currently run two s8ssions eaoh week with an average of 26 children attendlng over each fortnlght. These sesslons are not funded by WiFtshire Council and we are grateful for the funding wa receive fror st James Trust towards running costs. Page 5
in ortunl Stone8 . Wost wii Grou forc [dn ecial N d$ Rè e Twstse8 e Year Ended 31 March 2024 for FUTURE DEVELOPMENTS Future Developments Wiltshire Council h89 awarded St8pping Slon6s the contract to run the District Specialist Centre SeNice in West Wiltshir8 for the next 5 years with effect from 1 September 2024. Our current Contract has been ext8nded to run from April 2024 untll 31 August 2024. withln the Mobilisation period la from April 24 until the start of the new contract we will ensure that stepping Stonès has reviewed planned provision and aclionèd any requlod adaptations to the s8niice to 9nsure a se3mles3 transition lo meating th8 new service specifiGotion for th8 start of Septembèr 2024. W& will.. meet with the Loc81 Authority to present and agree effective servic8 dalivary arrangèments. review our Management Infomiation Sy$t&m rèlating lo delivery of th6 servlca8 compllanl with the Authorili&s. requlréments. ensur8 all documentation is completed and systsm9 in placa to dgliver the gervlce model. sign up to Wiltshlrè Infomiation Sharlng Charter {WiSCI We will bo proa¢tive in collaborating with 0th8r seIce providers to secur8 b8sI prDc8dur&s and practice in meetiw the naeds of Children with SEND. Regular access to th8 Authority and Partner Organisations through both planned and required contsct opportunitles will ensure that Tal8vant infomiation can be Shared and act on promptly. We will arrang8 for vtsits to Stepping Stones ond allend partner planning meetings to share case studies and r8eW be81 practice. With the ¢onsent of the Authority known Stakeholders wlll be contacted directly by @mall to advise them of the newly contracted DSC Servi availablo in their arga. Infomiation shared will emphasise our willingnass to work In partn8rship th all parentlcarers and partner organisalion8 and Clarify our enty and exit criteria. Through our webslta and social medla, we will promot8 the District Specialist Centre service and Stepping Stones will aclively facilitate, att8nd and 8ngag6 In stakeholder meetings. New staff members employed at the start of thè contract will through our saf@r r8cruitm8nt procedure have qualifications and referen¢es checked lo ensure th8y have appropriate skills and kncwledge fDr their positlon anrj will complete our Induction programme, Our future plans also include better monitoring of our enmronmenlal sustainablllty. In both the playroorn8 and office we need to bs more aware of and monitor what Impact purchasing d8cisiDns, and th8 use of disposable soUrCeS have ' on our envtronmenl. Tha Implications of the increas6 in th8 National Minirnum Wage of1 April 2024 have resulEed in a comprehensive salary review for all staff. Trustees are keen to en8ur8 that staff receive a cDrnpetitlV8 rale of pay wilhln the Early Years sector in ord6r to recruit into vacant P051tions and to r8tain our highly qualified staff, This salary review resulted In the uplifting of all staff salaties which wlll have an impact on our salary budgat In the forthcoming year. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov&rnlng document Th& charfty's objects and provisions ar9 regulated by the Memorandum and Articles of Assoolation datsd 19 June 1992. th& dale of incorporatlon.ll was registered with the charity commission on 3 July 1992 and 18 li8t8d in thè cenlral regSstsr of charities as registered chatlty number 1012556. The Artic16s of Associatlon were amended by special resolutlon on 18 Novembgr 2015. Legal and admlnlstratlvo dotalls Stepping Stones West Wiltshir8 Opportunity Group for Children wlth Special Needs Limited is a company limitad by guarantee and is governed by its mèmorandum and grticles. In the ev&nt of the Qompany being wound up, è8ch member is required to contribut8 an amount not exeding £1. Organisation The Chgrity is managed by a managemant committee and from this a Chairman, Treasurer and Company Secretary are Chosen. Trustees are elected by m8mbers of thè Company at the Annual Gen8ral Meeting or by agreement during tho year. Page S
ste es - West ltshire for Children wlth eclal Needs ortuni Ro ort ofth8 Tru for the Year End 1Ma 2024 REFERENCE AND ADMINISTRATIVE DETAILS R8g18t6rad Company numb8r 02724493 {England and Wales) RoglBt6red Charlty numbèr 1012556 Reg18tsrod offlco Stepping Stones Longfield Children's Centre Broadcloth Lane Trowbridge Wiltshlra BA14 7HE Trugts08 T D Adlam A C Gratton F Ladd S Spittles C WBIIS C Love N Dommett M8 A Bush T MeadDwcroft lappoinled 11.10.23) J Ball (appointed 4.7.231 Company Socretary Mrs B J Jans8n Independont Examingr Monahans Chartered Accountants County Gate County Way Twbridgè Wiltshire BA14 7FJ Bankers CAF Bank Limit8d 25 Kings Hill Avenue Kings Hill West Malling K9nt ME19 4JQ Close 8roth8rs Limited 10 Crown Pla London EC2A 4FT Aldermor& Bank Plo (Closed January 2024} Apex Plaza Forbury Road Reading RG11AX Redwood Bank The Nexu8 Bldg Broadway L8tchworth Garden City SG6 3TA Approvèd by ordèr of the board of trustees on ... and signed on its behalf by.. C Weiis - Tru51ee Page 7
Ind mlner's Ro ort to the Trustoes of Ston88- Wast wiitshlr8 Grou forc dren wi eclal N?S ste in ortun Indèpendent examlnefs report to the trustees of Stepping Ston Chlldren with Special Need8 (Yhe compan I report to the charity tnjstees on my examination of the accounts or the Company for th9 year ended 31 March 2024. Responslbllltlos and ba515 of report As the charity's trustees of the Company land also its directors for the purpos8s of company lawl you are spOnSible for the praparatlon of the acccunts in accordan with Ihe requiromenls of th8 Companlès Act 2006 ('Ihè 2006 Act'i. Having satlsfi8d mys8lf that the accounts of the Company are ncl required lo be audited under Part 16 of th8 2006 Act and are 81igibl8 for independ8nt examlnation, I report in rgspect of my gxaminalion of your chgrills accounts as carrled out under Section 145 of th8 Charities Act 2011 I'lhe 2011 Art). In carrying out my examinatlon I have follow8d the Directlons glven by the Charlly Comniission under Section 145(5) {b} of the 2011 Act. Wg8t wiit$hlre Opportunlty Group for Independent examlnerfs statoment I have completed my examinaticn. I confirm that no matters hav& coma to my attention in connectlon with the examination ging mè cause to believe.. accounting racords wre not kapt In rèspéct of the Company as required by Section 386 of the 2006 Act.. or the accounts do not accord wilh thos8 records.. or the accounts do not comply with the accounting requiramants of Section 396 of the 2006 Act other than any requirement that Ihe accounts giv8 a true and fair view whlch is not a matter considered as part of an independent examination,. or the accounts have not been prepared in accordance ¥th th8 methods and princlplès of the Statement of Rècommanded Practice for accountlng and reporting by charities (applicable to charftlès preparing t11r accounts in accordanca with the Flnancial Reporting Standard appli¢able in the UK and R8public of Ir61and IFRS 10211. I have no concerns and have come across no other matters in connection with the examSnation to which attents'on should be drawn in thls report In order to enable a proper understallding of the accounts lo be tsached. Jam6s Garè Moiiahans Charteied Accountants County Gale County Way Trowbridge Wiltshire BA14 7FJ Page 8
8te stones -We$t Wiltshire Grou lor Chlldran wlth S eclal Neèds ortuni ctlvities 024 for the Y arEnd d31M 2024 Total fiJnds 2023 Totsl funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Grants and Donations 195,312 3.510 198,822 200,293 other income Investment income 3,915 6,894 546 4,481 6,894 5,034 2,790 Total 2Q6.121 4,056 210,177 208,117 EXPENDITURE ON Raising funds 212 212 1,507 Charitsble activltles Pre-school 228,180 3,116 231,296 213,250 Total 228,392 3,116 231,508 214,757 NET INCOMEI{EXPENDITURE) Transfers between fundg {22,271) 1,210 940 11,2101 {21.3311 {6,640} 13 Not movemont in funds 121,0611 (270) (21,3311 (6,6401 RECONCILIATION OF FUNDS Total funds brought forward 265.722 270 2,992 272,632 TOTAL FUNDS CARRIED FORWARD 244,661 244,661 265,992 The nDt8s form part Of thes8 financial 8tatem6nts Page 9
nes-we Itshire for Children wlth 18tared number: 724 nl Needs Balance She8 31M 2024 Total funds 2023 Total funds Unrestricted fund Restricted nds Notes FIXEtJ ASSETS Tangible assets 10 33,020 33,020 35,866 URRENT ASSETS Debtors Cash at bank and in hand S1 217,664 91 217,664 2,480 235,371 217.755 217,755 237,851 CREDITORS Amounts falling due within one year 12 {8,1141 (6,114) (7.7251 NET CURRENT ASSETS 211,641 211,641 230,128 TOTAL ASSETS LESS CURRENT LIABILITIES 244,661 244,661 265,992 NET ASSErs 244,661 244,661 265,992 FUNDS Unr8Strictad ftinds Restricted funds 13 244,661 265,722 270 TOTAL FUNDS 244,661 265.992 The charitabl8 company 18 enli116d to 8xemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audtt of ils financial 8tatemants for the yeaf ended 31 March 2024 In a¢¢ordance with Section 476 of th8 Companiès Act 2006. The Iru8t8e8 acknowladgè their responsibilities for lal ensuring that the tharitabla company keeps accounling records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial stat8ments which givè a true and falr view of the state of affalrs of the charitsble company as at the end of each financial year and of Its surplus or deficit for each financial year in accordan¢e with tha requlrements of Sections 394 and 395 and which othètwrse comply the requirements of the Companies Act 2006 felatlng to financlal ststements, so far as applicable to the charitable ¢ompany. These financial ststem8nts have been pr8par8d in accordance with th8 provlsions applicable to charitable companlas subject to the small companies regima. Ib) Th8 fin Cl81 statements were approved by tha Board of Trustee8 and authorlsed for Issue on and were signed on its behalf by., C Wells - TNsteè The notes form part of these financial 8tatsments Page 10
Ste In ortunl 8tone8 . West Wlltshlrg Grou for ChIldn wlth al N¢ods o the Financi ents for the Y Endod 31 March 2024 ACCOUNTING POUCIES Basis of preparing the financial statgment8 Tha financial statements of the charitable company, which is a publlc beneflt èntity under FRS 102. have been prepared in a¢¢ordance with the Charities SORP {FRS 102} 'Accounting and Reporting by Charltles.. Stalernent of Recommended Practice applicable to charities preparing their accounts in accordance wth the Flnancial Reporting Standard applicabla in the UK and Republic of Ireland {FRS 102} leffectiV8 1 January 2019),, Financial R•porting SlandaKI 102 The Financlal Rèporting Standard applicablo in the UK and Republic of Irelond, and the Compani&s Act 2006. Th6 flnancial ststsments have been prepared under the historical COBt nvention, The charity has applled Update Bulletln 1 as published on 2 February 2016 and do8s not Includè a ¢ash flow statement on the grounds that it is applying FRS 102 stion 1A. Income Local aulhoiity funding {grant income) is recognised In the Statemenl of Financial Actlvltlas in the parlDd lo which th8 funding relates. Thè malority of all other income Is fftcognised in Ihe Statement of Financial Actlvities on a receipts basis 8XCaPt where r8strFCted donations havè b8gn promised and are outstanding at years end. Expenditure All expenditure. other than th81 which is capitallsed, Is Included in the Statement of Financial Acliwlies on an accruals basis as a liability is incurred. Thè VAT alement of 8xp8ndlture cannot be recovered and is repotled as part of the expenditure to which it relates. Resourc8s expended are allocated lo the particular activity wher8 the cost is clearly identifiable as relating to that actlvlty. General overheads and support costs are apportioned lo activities in proportion to the number of staff in each area of aGtivity. Tanglble fi)(ed as8èt8 All fix8d assets are initially r8corded at cost. ImpaiThnent tests are only performed when there has been some indicalion that an impairmènt ha8 occurred. Deprpclallon 15 provided on all tangible fixed assels at rates calculatsd to wrlta off the Cost less estimated residual value over Its expected useful life. The assets have been d&preciat8d at 25% on thé stralght line basis. Taxatlon No OooratiOn tax Is charged in these accounts due to the charitabl8 Status of the company. Fund a¢countlng The company has vartous types of funds for which it is responsible, and which requir6 S6parats disclosure. Thase arè as follows.. Unrestricted funds available to use at the discretion of tha trustees in furtherance Df Ihe objects of th8 harily. Restricled funds are subjected to re5triclionJ on their expenditure imposed by the donor. Penslon costs and other post-rotirement b9nefits The charitable ¢ompany operates a defined contribution pension sch&me. Contributions payable to the charitable company's pension scheme are charged lo the Statement of Financial Activitias in the period to which they relate. Pag811 contlnued...
Stone Grou for Chi ecial Ne9d8 Iltshire wlth Note5 10 th8 Financlal Statgmgnt8 - conllnue for tho Year Ended 31 March GRANTS AND DONATIONS 2024 2023 Local authority funding Nursery educallon grant DAF funding EYPP other donations and grants 75.596 81,359 27,324 1,090 13,153 75,596 69,129 25,600 1,041 ?.11,927 198,522 200,293 OTHER INCOME 2024 Total funds 2023 Total nd Unrestricled funds Re8lrict8d funds Fundraising avents other income 2,345 1,570 2,345 2,116 1,889 3,165 3,915 546 4.461 INVESTMENT INCOME 2024 Total funds 2023 Total funds Unrestrlcted nds Re¥tricted ftjnds Deposit a¢oount interest 6,894 6,894 2,790 RAISING FUND8 Rai$ing donations and legaoieg 2024 Total nds 2023 Total fvnd UnStriCted funds Restricted fund[4 Fundraising costs Support Costs 230 (181 230 (18) 1,507 212 212 1,507 NET INCOMEI(EXPENDrruREI Net Incomellexndltura> Is stated after chargin91(credltlng).' 2024 2023 Examiner8 fees Depreciation - ownod asso1$ Deficit on dlsposal of flxed assets 2,915 7,714 226 2,512 6.718 Page 12 continued.
in ortunl stones - West Wiltshire r Chlldren wlth eclal Neads Notès to the Flnanclal Statements . ntInUed r Ended 24 TRUSTEES. REMUNERATION AND BENEFITS No trustee, nor anyone connected wlth them, has reiVed any remuneration for their 5eNlcè as a trustee during thè year {2023.' £nill.The trustees did not hava any expenses reimbursed during the year12023.' £nil), On8 trust88s had a child enrolled at Stepping Stones during the year (2023.. nil). Tru8t8e8' 8xp8nsos Th8lB W8tB no trustee$, 9xpen8e$ paid fgr the year 9ndgd 31 March 2024 nor for the year &nd8d 31 March 2023. STAFF COSTS 2024 2023 Wages and salarles So¢ial security costs Olher pension costs 200.875 3.165 2,568 185.089 3.068 2,318 206,606 190.455 The averagg monthly numb8r of 8mploya&s duri the year was as follows,. 2024 2023 Administration Education 13 14 18 19 No amploy888 receiv1 emoluments in excess of £60,000 {2023." No employe851 COMPARATIVES FOR 31 MARCH 2023 FOR THE STATEMENT OF FINANCIAL ACTivrriES Unreslricled R@slricl8d fund funds Total fund8 INCOME AND ENDOWMENTS FROM Grants and Donations 188,696 11,597 200,293 Other in¢¢)rne Investment incomg 2,186 2.790 2,848 5,034 2,790 Total 193,672 14,445 208,117 EXPENDITURE ON Raising funds 329 1,178 1,507 Charltablè a¢tlvttl88 Prfrschool 206,902 6,&18 213,250 Totsl 207,231 7,526 214.757 NET INCOMEI(EXPENDITUREI Tran8fers between fund8 113,559} 7,882 6,919 17,882) 16,$40) Net movement in fund5 (5,6771 {983) 18,640} RECONCILIATION OF FUNI)S Total funds brought forward 271,399 1,233 272,632 Page 13 ontinued...
nes - Wes hl ortunit Grou for Chlldrèn with 8cial Needs Not&s to the Flnanclal Statements - contlnuad for Iha Yéar Endad 31 March 2024 COMPARATIVES FOR 31 MARCH 2023 FOR THE STATEMENT OF FINANCIAL ACTWITIES- Contlnued Unrestricted Restrided Total fund funds funds TOTAL FUNDS CARRIED FORWARD 265,722 270 265,992 10. TANGIBLE FIXED ASSET8 Equipment COST At 1 Aprfl 2023 Additions Disposal$ 77.979 5,094 11,189) At 31 Narch 2024 81,884 DEPRECIATION At 1 April 2023 Chargè foryear Ellmina18d on disposal 42,113 7.714 1963> Al 31 March 2024 48,864 NET BOOK VALUE At 31 March 2024 33,020 At 31 March 2023 35,886 11. DEBTORS: AMOUNTS FALLING DUE v¥rrHIN ONE YEAR 2024 2023 Prepayments and accrued incom8 91 2,480 12. CREDITORS." AMOUNTS FALLING DUE WITHIN ONE YE4R 2024 2023 Trade creditors Social security and other taxes Penslon oredilor Accruals and deferred income 1,826 1,463 509 3,927 1,e22 4,492 6,114 7,725 13. MOVEMENT IN FUNDS Net movem8nt in funds Tran5fer8 beeen funds At 31.3,24 Al 1.4.23 Unreslrlctsd funds General fund 265,722 122,271) 1,210 244.661 Re$trl¢ted funds Other restricted Funds Imperial Charity Weslbury Town Council 250 12701 (250) 270 (960} 270 940 11.21Ql TOTAL FUNL)S 265,992 {21,3311 244,661 Page 14 contlnued...
stones- We wiit$hir9 Grou for Childran wlth S Glal N•eds ortunl Notès to thè Flnanclal Slatem Endèd 31 Mar continued 13. MOVEMENT IN FUNDS- contlnued Nel movemènt in funds, included In the above ara as follows: Incomlng resourc9S Resources expènded Mov&m8nt in funds Unre8tricted fund¥ General fvnd 208.121 {228,392} (22,2711 R68trictsd funds Other restricted Fund8 Imperial Charity st James Trust Weslbury Towii CoLincil Garden Fund (548) (270) (2.000} 250 {270) 2,000 960 300 960 {3001 4.056 {3,1161 940 TOTAL FUNDS 210,177 (231,508) {21,3311 Comparativgs for movement In lunds Nel movement in funds Transfors b81ween funds At 31.3.23 At 1.4.22 Unro8trlctad lundi Génoral fijnd 271,399 {13,559) 7,882 265,722 Rotstrlctsd fund8 othar strICted Funds Imperial Charity Lloyds Asse&4ment Packs WeslbLlry Town Council Garden Fund 1,178 (1,178} 2,029 {1,7591 155) {400} (5,668} 270 55 400 5,668 1,233 8,919 17,8821 270 TOTAL FUNDS 272,632 (6,640) 285,992 Comparative net movement in funds, includ8d in th8 above are as follows.. Inooming resources Resources axpended Movement in funds Unrestrlcted fund General fvnd 193,672 (207.2311 {13,559} Restrlcted fund$ Other reslr(¢ted Funds Imperial Charlty st Jamas Trust Wéstbury Town Council Garden Fund 2,848 2,029 3,500 400 5,668 (4,026) (1.1781 2,029 {3,500} 400 5,868 14,445 {7,526} 6,919 TOTAL FUNDS 208,117 {214,7571 (6,64Ql Page 15 contlnued...
ste In 8tones - Wost Wiltshire ortuni Grou for Chlldrnn wlth S eclal Need I I statements - con forth Y arEn h 2024 inue 13. MOVEMENT IN FUNDS- continued RESTRICTED FUNDS ANALYSIS Explanation of r08tricted funds: Wiltshire Council provided £nil (2Q23, £1,QOO) towards extra cleaning and related PPE costs In th8 year. A further £1,39412023: £1,573) was received from othertenants in the building to Ver shared cleaning costs. st Jamès Trust provlded £2.00012023: £3,500) towards slay and play sessions. This was realised in slaff costs with no other relatsd expenses. Imperial Charity donated £nil (2023.. £2,000) for sensory equipment to b8 purchas, In tha previous financial year, £1,73Q of the £2,OOQ was spent, The remainder of £270 was carried fotward and used In thè ygar to purchaso sen50ry equipmonL This amount has therofore been allocated against other capital 8xp8nditura in th8 year and recognised fully. W&stbury Town Council donated £980 toward8 nursery furnira. At the year and, this amount has been spent and the expenditur8 has be8n recogni8ed from this fund. Melksharn provide £25Q towards equipment for the new sensory room. This amount w&s spent in thè pr8vIous financial y9ar. Significant grants this year related to the garden project are as follows: Bradford on Avon Lions - £300 Sufficient resourc@s ar8 h8ld in an appropriat8 fomi to enable each fund lo be applied in accordanc& with any restrictions. The funds which were fully spent on fixed asset additions have been transferred to unreslrided funds accordingly. 14. coTririNGENT LIABILITIES The committee w8re not aware of the existence of any conting&nt liabililias at thè balance sheet dale. 15. RELATED PARTY DISCLOSURES On& trust8a received paym8nl for supply work within the Playroom totslling £57612023.. £4911 vAth no pecunlary benefit over Standard market rates for guch services. Page 16
stona8 - West Wlltshlre forc wlth rtunl Statement of Financial Actlvltle8 for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Grants and Donatlons other DonatlonslGranls Granls DAF Fundlng 13,453 158,045 27,324 28,927 145,766 25,600 198,822 200.293 Oth8r Incomè Fundraising 8v&nls Other income 2,345 2,116 1,869 3,165 4,461 5,034 Investment Income Deposit account inleresl 6,894 2,790 Total In¢omlng resources 210,177 208,117 EXPENDITURE Ralslng donatlons and legacies Fundra15ing costs 230 1,507 Charitablo activities Wages Social security P6nsions staff training Transport Play equipment and books 200,875 3,165 2,566 1,172 469 27 185,069 3,068 2,318 1,233 33S 21 208,274 192.048 Support costs Flnance Sundries (152) 152 Governance ¢osts Examiners fees Rates and water Insurance Light and haal Talaphone Postage and stationery Accountancy and legal fees Bank charges Refreshments and cleaning Subscrlptlons Consumables Miscellan8ous Dapreciation of tangible fix8d asset8 Loss on sale of iangibl8 fix8d assets 2.915 212 984 3,759 2,271 625 574 60 1,618 897 623 678 7,714 226 2,512 469 1,207 3,178 2,071 418 726 86 1,097 659 565 1,344 6,718 23,156 21,050 This pag8 does not form part of the statutory financial statements Pag& 17
stones- We8tWill8hlra Grou for Childrgn wlth S clal Needs ortunl nt of Financial for the Year Ended 31 March 2024 2024 2023 Total resources expendad 231,508 214,757 Net expendlture 121,3311 (6,640} This page does not form part of tha statutory flnancial statements Page 18