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 OUt￿m@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 COn￿rn￿ , 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 repr￿nt@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-ratto￿TrQa￿3ess1or￿ar￿dlffQ￿ntlaI8ltt(￿a￿8ctrth2 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 ChIld￿n 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 OurSe￿e8 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 $tses
ded 31 March 2024
for the Ye
Idantified a clear s8rvic8 spècifi¢ation with Wlllshlre Council for our District Sp￿lalISt Centra role.
Celobrated peer r8vi¢MI'.
Team mèmbers have o)mpleted Training and have competenc& in advising on and using,,
D9Jby$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 M￿nt 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 ￿vI￿Wed 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 $86k naw w8yS to Increase fundraising and have over th8 year attended many (gv8nts to both increasg
Qui. p￿￿1& vrithin th8 communlty and to raise vital funds to support our 88niic8 prowsion,
We have continued lo receiv8 higher than expected Income from
Unlvèrsal Early Years Entillernenl (NEG} lor 3 and 4 year olds and eliglble 2 year olds. Thi8 continua to reflect the high
number of childr8n who access sesslonal support al Stepping stone$ éach week.
The allo(xtion of. Disability Accèss Funding (DAF} from parents.
Demand for our Stsy and Play 88ssions (for chlldren U￿er 2} has continu￿1 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
[d￿n
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 se￿Ice 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 r8￿eW 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 ex￿eding £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 gi￿ng mè cause to believe..
accounting racords w￿re 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 t1￿1r
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 ChIld￿n 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 s￿tion 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 Oo￿oratiOn 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$ing donations and legaoieg
2024
Total
nds
2023
Total
fvnd
Un￿StriCted
funds
Restricted
fund[4
Fundraising costs
Support Costs
230
(181
230
(18)
1,507
212
212
1,507
NET INCOMEI(EXPENDrruREI
Net Incomellex￿ndltura> Is stated after chargin91(credltlng).'
2024
2023
Examiner8 fees
Depreciation - ownod asso1$
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 re￿iVed 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 receiv￿1 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
be￿een
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 furni￿ra. 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