Charity registration number 105433 (England and Walos) Company registration number 03172572 THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr K Rigby MsGDFryer Ms M Livingstone Ms J Privilege Ms H Thornton MrsA M Hulse {Appointed 2 December 2024) Secretary Ms C Grant Charity number (England and Wales) Company number 105433 03172572 Registered office The Old Schoolhouse St John's Road Huyton Merseyside L36 OUX Auditor DSG Audit Caslle Chambers 43 Castle Street Liverpool L2 9TL Bankers Natwest Bank Ainlree Liverpool L9 OEG Solicitors MSB Solicitors MSB House 20-22 Taplon Way Wavertree Business Village Liverpool L13 1DA
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page Truslees, report Statement of trustees, responsibilities 11 Independent auditorfs report 12-14 Statemenl of financial activities 15 Balan sheet 16 Statement of cash flows 17 Notes to the financial statements 18-26
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and financial statements for the year ended 31 March 2025. The Board of Trustees is satisfied with the performance of The First Step Ltd during the year and the position at 31 st March 2025 and consider the agency is in a position to continue its acts'vities during the coming year, and that The First Step assets are adequate to fulfil its obligations. The financial statements have been prepared in accordan with the accounting policies set out in note 1 to the financial statemenls and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended PraGtiGe applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" Objectives and activities The First step Vision: "To convert Knowsley's domestic Violen & abuse challenges inlo real solutions by creating new ways of working to stop domestic violence & abuse" The First step Values We at The First step put survivors at the heart of everything we do and our key values are: Non-judgemental We are accepling of all differences and Choi$ Empowennent We support survivors to make informed choices Trust We build honest and open relationships in a safe spa High Quality Service We are always improving and embracing positive change A summary of The First step as set out in its governing document: As set out in the Memorandum and Articles ofAssociation. The First Step is eslablished to: Ensure comprehensive support and proleotion for people experiencing domestic abuse. Promote inter agency co-operation, training and awareness among professionals working in the field. Improve and expand the support and protection services available to suNivors, and where necessary, develop new services and facilities. Encourage initiatives aimed at the prevention of domestic abuse. Provide clear infomiation about available services through a range of communication channels including publicity materials, leaflets, posters, cards, and directories. Monitor and evaluate the effeGliveness of the setvices we piowde. ensuring alignment wilh our Equal Opportunities Policy. These objectives continue to guide all our activities, ensuring that our services remain su1Vor-1ed, responsive. and impactful, while driving forward real change in how domestic abuse is addressed across Knowsley and beyond. Trustee Recruitment and Training The First Step is committed to ensuring strong governance through the recruitment and developmenl of a skilled and diverse Board of Truslees. Trustee recruitment is carried out in line with our governan policies and the requirements of the Charity Commission, with a focus on bringing in individuals who can offer relevant expertise, lived experience. and a commitment to our mission of ending domestic abuse. All new trustees undertake a omprehensive induGlion programme to familiarise them with the oiganisalion, Iheir legal responsibilities, and Ihe strategic priorities of The First step. Ongoing training and development opportunities are provided to ensure trustees remain infomied about changes in legislation, safeguarding. risk management. and best practice within the domeslic abuse and charity sectors. All trustees also complete safeguarding training, ensuring they are confident in their duties to prolecl and promole Ihe welfare of Ihose who use our services. This commitment to robust recruitment and continuous leaming enables our trustees to provide effective oversight, strategic leadership, and accountability on behalf of the organisation and the communilies we serve.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees Our employees are highly skilled, dedicated, and qualified to deliver specialist support lo those affected by domestic abuse. Staff training and professional development are central to our approach, ensuring that our team is equipped to respond effectively to a wide range of complex needs. Employees hold recognised qualifications induding Independent Domestic Abuse Advocate (IDVA), Independent Domestic and Sexual Violence Advocate (IDSVA), Stalking IDVA, and Honour Based Abuse Advocate {HBA). This breadth of expertise ensures thal survivors receive informed, specialist, and person-centred support, tailored to their unique circumstances. All 51aff are DBS checked and receive regular supervision, reflective practi, and opportunities for continuous professional development to maintain the highest standards of practice. Actlvities Refuge for women and children Independent Domestic Violence Advocacy service Community Based Support and Outreach Coffee Mornings Wellness Sessions Support for children including 1-1 and group Access to counselling and therapeutic support Community excursions and trips Summer and Christmas Fayre Group Programmes Gateway programme New Beginnings Relationships and you Moving forward Trauma and Solutions You and Me. Mum Survivor forum Achievements and perfonnanca The First Step is the only specialist charity in the region supporting anyone affected by domestic abuse or sexual violence. We pride ourselves on delivering high quality advice, support and accommodalion to families and individuals. An explanation of The First Step strategies for achieving its stated objectives To achieve its objectives a range of services are offered to any residenl of the Metropolitan Borough of Knowsley (and surrounding areas for some setvices), who is or has been in an abusive relationship. The First Step also acts as a resource to other organisations. agencies etc. whose clients have domestic abuse as a presenting or underlying issue. The First Step provides direct service provision and interventions that break the cycle of domestic abuse to viclimsl survivors. The direct services are varied and include one to one support, group programmes and refuge provision. We raise awareness of domesliG abuse amongst the local Th)mmunities and orgar)isations.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Introduction The First step is the only independent specialist domestic abuse semce in Knowsley. dedicated to supporting anyone who has experienced, or is currently experiencing, domestic abuse. Our mission is to provide safe, accessible, and high-quality support that empowers individuals to rebuild their lives free from violence and control. We take pride in delivering services that are person-centred and shaped by the voices of survivors, ensuring that lived experience informs everything we do. As a trusted and specialist organisation, we not only respond to immediate needs but also work proactively with partners and Ihe wider community to raise awareness. influence change, and strengthen prevention. Through this commitment, The First step continues to play a vilal role in creating a safer, more supportive environment for women. children, and farnilies in Knowsley. Awareness Raising Our commitment to ending domestic abuse and wolence against women and girls (VAWG) underpins all of our awareness-raising activity. This year we delivered the first Domestic Abuse Conference in Knowsley Voices for Change, providing a plafform for both national and local voices, with guest speakers including the Domestic Abuse Commissioner Nicole Jacobs, the Centre for Women's Justice, Women's Aid, and the Femicide Census. We partnered with Amazon UK to launch a new work placernent scheme, supporting survivors lo rebuild their lives through meaningful employment opportunities. We also commissioned and published Femicide in Merseyside - 15 Year5 of Failing Women, a landmark report highlighting systemic failing5 and calling for urgent refoim. Our SuNivor Network has continued to grow and strengthen. giving women with lived experience a collective voice to influence change. Members have contributed to campaigns, spoken al events, and worked alongside professionals to ensure services are shaped by Ihe realities suNivors face. The neOrk not only empowers women to share their experiences safely and confidenlly, but also helps drive improvements in policy, practice, and communtty awareness across Knowsley and beyond. Alongside this, our social media channels have remained a vital tool for engagemenl, raising public awareness. amplifying survivors, voices, and influencing improved responses to domestic abuse and VAWG Fundraising Activities Our fundraising activities this year have been underpinned by a commttment to the highest standards of transparency and accountability. We ensure full compliance with the Charity Act, the Fundraising Regulator's Code of Practice, and the Data Protection Act (DPA). safeguarding both our supporters and our organisation. We have delivered a wide range of fundraising initiatives, including community fundraisers and fayres, individual donor giving with Gift Aid, and volunteer-led activities that foster strong community involvement. These efforts not only generate essential income but also deepen engagement with our mission. All funds raised direclly Gonlribute to sustaining our frontline services and advocacy work, helping us to continue our commitment to ending domestic abuse and violence against women and girls (VAWG). Support and Advice We are committed to providing free, confidential, and accessible support to anyone affected by domestic abuse, regardless of their relationship status, gender, sexuality, or background. Our services are inclusive. non-judgmental, and always tailored to each individual's unique circUmstans. Our highly trained staff bring expertise across a wide range of specialist areas, including stalking, hamiful behawours. and high-risk domeslic abuse. We offer personalised safety and support planning, working alongside individuals to reduce risk, promote wellbeing, and build resilience. This can indude access to safe accommodation, therapeutic and emotional support, and practical guidan when navigating bolh ciwl and criminal legal systems. We also promde clear and up-to-dale information on proteclive measures such as non-molestation orders and injunctions. Ivhelher someone is questioning their relalionship, preparing to leave, or seeking help after leaving, our team is here to listen, believe, and respond with compassion and discretion. Every individual we work with is treated with dignity and respect, and every support plan is designed to prioritise safety, redu harm, and empowei survivors lo take control of their future.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Training Our Community Service Manager supported the delivery of Domestic Abuse Matters in partnership with Merseyside Police, bringing our specialist knowledge and sumvor-informed praclice into the training. The programme aims to slrengthen professional underslanding of coercive contiol, Mctim safely, and Irauma-informed responses. By equipping frontline officers with the knowledge and Confiden to recognise abuse earlier and respond more effectively, the programme hopes to ensure that survivors and their children are better supported and safeguarded. The head of ServIS and Community Manager jointly delivered a training session to Citizens Advice Bureau (CAB) staff as well as NHS General practitioners wilh the aim of awareness raising, including signs, dynamics. and impact. This training is part of our ongoing commitment to improving multi-agency collaboration and ensuring that front-line professionals can identify and respond to domestic abuse safely and effectively. Accommodation Support We provide refuge support for women and children in need of emergency accommodation, offering nol only a safe space but also tailored support with mental health, complex needs, one-t¢>one resettlement, and recovery. Our refuge is WAFE affiliated, reflecling our commitment to best practice and survivor-cenlred approaches. We believe and respect women's eXperienS, and importanlly, we do not require evidence of abuse in order to access SUPPOrt. This ensures that help is available quickly, safely. and withoLrt unneSSary barriers. The refuge has 24-hour support on site for both women and children. With 36 bed spa5 in total, we can accommodate nine women and up to enty-Seven children. Each family has their own fully furnished room and bathroom and shares a kitchen with just one other family. We also provide fijlly adapted accessible rooms, each with a walk-in shower. To support recovery, three counsellors visit the refijge during the week, offering one-to-one counselling to both women and children. Belween April 2024 and March 2025, we accommodated and directly supported 37 women and 49 children. However, demand for our services far ouhveighed capacity, with 175 referrals received over the year. The main reason we were unable to accept referrals was the lack of available rooms, aGcounling for 45.71 % of cases. Other reasons included being located too close to the perpetrator or known family and associales, ongoing drug and alcohol use with no support in place, clients refijsing the space, inability to contad the client, or cases where there was no recourse to public funds. Our children's service runs six days a week and provides a vital layer of support. We help families secure new school placemenls for children entering refuge, and we deliver daily activity sessions tailored lo different age groups, as well as childcare during counselling sessions. meetings, or court dates. We provide advocacy for children during family court proceedings and support molhers throughout the process. In addiiion, we organise trips and activities throughout the year, giving children Ihe chance to create new, positive memories. Many of Ihese children have previously been denied opportunities for day trips or leisure activtties due to the abuse they experienced at home. These OLrtings not only provide fun but also help repair relationships between mothers and their children. giving families the chance to reconnect and begin the healing process. Our Senior Children's Worker is also the Early Help Lead for families in refuge. They provide early inlervention support both during a family's stay and after they have resettled in the communty. This approach helps prevent cases from escalaling to child in need or child protection level.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Children and Young People Children and young people are often the hidden victims of domestic abuse. carrying lasting impacts on their health, confidence, emotional wellbeing, and development. At The First Slep. we recognise the Importan of addressing these harms early and providing specialist supporl tailored to their needs. Our children and young people's services creale safe spaces for expression, recovery. and resilien. with a strong focus on empowerment and ensuring that their volS are heard. By sUPPOrting them directly. we not only help to break the cycle of abuse but also give them the tools lo thrive in the fvture. During the year, we delivered a number of dedicated programmes designed to meet the needs of different age groups. For children aged 8-11. we provided the Helping Hands programme, developed by Women's Aid, which increases children's understsnding of safety and promotes behaviours that contribute to a safe environment. Using a Specially created workbook and interactive activities, the programme explores key themes each week in a child- friendly way. Also for ages 6-11, we ran the Healing Together programme, a Irauma-infomied intervenlion Ihat helps children understand how their brain and body respond to trauma and teaches strategies to feel safe, calm, and in control For young people aged 11-18. we delivered the DAY Programme, a unique multimedia-based approach that uses short films, advertising, and popular music to raise awareness of domestic abuse and exploÉtation. This programme challenges harmful mindsets. encourages reflection on how beliefs influence behaviour, and examines the role of media in shaping attitudes and reinforcing unhealthy norms. Together, these programmes provide vital opportunities for children and young people to process their eXperienS, develop coping skills, and build confidence for the future. Risk Review A formal review of risk 15 conducted annually to ensure that The First step operales to the highest standards of governance and accountability. We have a comprehensive Risk Management Policy in place. supported by dear procedures designed to identify, monitor, and mitigate potential risks across all areas of our wotk. Risk is overseen through dedicated sub-committees, with escalation to the Board where appropriate, ensuring that trustees remain fully informed and able to take action when iequired. This structured approach provides assurance that risks are managed effectively and proportionately, safeguarding both the organisation and the people who rely on our services
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perfornlance As the Board of Trustees we have many responsibilities including., stralegic planning and development. financial security and protecting resources of The First Step. During this year all of these responsibilities have been thoroughly tested for vaiious reasons and by various external factors, which has been both Ghallenging and frustratin9 in equal measure. Everyone in the Voluntary Sector is acLrtely aware Ihat funding dictate5 and shapes whal services we can develop and deliver and for how long. The First Step, like all Charilies, has to rely, in part, on Local Govemmenl for commissioning and Central Govemment for funding for some of our services. Not knowing what funding we will get from one year to the next and often being told at the last minute makes strategic planning and development, financial security and protecting our most important resource, our staff, incredibly challenging. Trustee Chair Report This financial year has been even more challenging with Gontinued uncertainty about funding, energy costs spiralling, rent increases, a change of government. the impact of the enhand national insurance contributions announced at the Autumn Budget and broken or diminished wrap-around services along with a criminal justice system that offers no meaningful protection or satisfactory outcomes for victims of domestic abuse. The obstacles come thick and fast and as a charity our opportunities lo increase income are limited or non-existent. We cannot go back lo funders and request an increase in the money they are giving us, so we are stuck with ever increasing cosls and no way of increasing income. Even against the tide we have managed to slay afloat mainly due to our CEO'S hard work, detemiination and tenaGity. Her every step supported by our board of trustees. We are fortunate to have a board of trustees who share Ihe same vision. understand who and what the priorities are and have bult a trusting leam who, logether, ensure The First Step moves forward and has sustainability to support our amazing staff team who support the people of Knowsley affected by domestic abuse. Throughout this year the collective number of people our Specialisl Community Support Servi SUPPOrt team, 24n Refuge emergency accommodation support and Children's Se1 and the Independent Domestic violence Advocacy Service (IDVA) have supported. and supported and improved the lives of 2,448 individuals. hey have all achieved some incredible outcomes, for which all of the trustees ar8 extremely proud of each and every one of our staff. Two big aGhievemenls this year which I would like to focus on are The Femicide In Merseyside report and the 'Voices For Change, Conference In 2021, the specialist domestic abuse sector called an emergency meeting with local leaders as they predicted the area was on the precipice of a crisis for women and girls with no meaningful response or aGtion taken from the local leaders the predicted crisis happened. In March 2023, The Femicide Census identified Merseyside as having the highest rate of women killed by men per capita in the UK, with Knowsley Melropolitan Borough Council (KMBC) recording the highest femicide rate nationally over the previoLts year. The Femicide Census Directors shared the findings with all Merseyside MPS, the Police and Crime Commissioner, the Chief Constable, the Metro Mayor, and local specialist providers. To reduce the disproportionate killing of women and girls in Merseyside and evoke Ghange, the specialist providers asked the stalulory and political leaders to commission and fund a review to look into femicide in Merseyside, when this requesl was refused, Caroline, our CEO, took the lead in galvanising the specialist VAWG sector who commissioned and funded a review into the deaths of women and girfs in Merseyside since 2009. The first of its kind across the UK.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The findings were shameful for Merseyside 63 women killed by Men across Merseyside (plus 6 girls under 14, not counted in the Femicide Census) 950/0 knew their killer- 560/y were killed by a CLrrrent or former intimate partner Matricide accounted for 170k of killings-over double the national average of 80/0 In 100% of reviewed cases where the victim and perpetrator were known to authorities, serious failings were identrfied in police, NHS, social seNices, or probation responses 280/rJ of femicides were committed by individuals in contact with mental health Se[$ within the previous year- national average= 110 The report also highlighted key themwJ for wider policy refomi including. . A Domestic Homicide Review (DHR) in every domestic abuse case Investigations into cases such as the murder of Arena Saeed and her two children, a triple domestic homicide, where no DHR or Serious Case Review has taken place Oversight mechanisms to review all femicides Greater recognition of the post-homicide impact on families Through persistence, courage, and unwaverin9 commttment to truth-telling in the face of resistance, Caroline has transformed the local conversation about femicide and domestic abuse. She has been a relentless voice for the women and girls whose deaths were preventable, and for the families who continue to seek justice and change, for which all of the trustees are immensely proud of all Caroline's hard work. Voices for change conference On the day the review was published. Caroline and the team at The First Step in collaboration wtth Amazon, Kirkby organised a conference to highlight the review and the findings. The day included infiuential speakers from the VAWG sector including Nicole Jacobs- Domestic Abuse Commissioner Noga Ofer- Head of Legal Advice Team and Policy Advisor at The Centre For Women's Justice Clarrie O'callaghan - DirectorThe Femicide Census Isabella Lowenthal-Isaacs- Senior Policy and Practice Lead for Women's Aid Along with a powerful performance of an excerpt of 'ln The Shadows, written by woman sUPPOrted by The First Step the day was a huge success thanks to the hard work of The First Slep staff team for which the trustees are very grateful The responses and oulcomes for victims of domestic abuse in Knowsley, Merseyside and the UK in 2024-25 were a long way from where everyone involved wlth The First Step would like them to be but together, the staff supported victims of domestic abuse with compassion, knowledge, skill and understanding, advocated on their behalf with Ihosewho have the power and position to change the status quo and continued to be the voice for those who have been silenced. On behalf of the Board of Trustees I would like to say a huge THANK YOU to our funders and lo the other specialist domestic abuse services and sector across the UK who have supported us in various ways across the year, and finally our deep appreciation and admiralion to Caroline and our dedicated staff team. without you all. nothing is possiblel How our activities provide public benofit The charity has referred to the Charity Commission's guidance on public benefit. The main activities and services have been described in this report induding the number and range of people who have benefiled from our work. All of the charitable activities focus on the prevention, support and empowerment of any member of the public residing in the aiea which First Step works whom has been affected by domestic abuse. All the work is undertaken to further the charitable purposes for the public benefit.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review Income for the year was £1,404,742 (2024: £1,515,806) and expenditure was £1,300,628 (2024: £1,303,349). This resulted in a surplus for the year of£104,114 (2024= £212.457). Unrestricted reserves as at 31 March 2025 stood at £648,139 (2024- £544.025). The charity had no restricted reserves as at 31 March 2025 (2024- £nil). The Unrestricted reserves is splil into separate pots with £448,139 of operational reserve and £200,000 building acquisition reserve. We have received Sutvivors direct funding as per below which was administered directly to victims totalling £77,965. Hardship fund £16,800 LFC Foundation £20,500 Glasspool £12,000 Women's Aid Fell Funds £21,665 Natwest Circle Fund £2.000 B&Q Foundation £5,000 RgseThes poliGy The First Step reserves policy outlines the organisations approach to managing ils financial resources, including bolh unrestricted reserves and specific strategic reserves. The policy aims to ensure that the charity has sufficient financial stability lo meet its core operational needs and to address unforeseen risks and strategic opportunities. The charity's reserves policy will be reviewed annually as part of the budget setting process. Our GUent policy for reserves is split into two reserve pots, first being a general reserve of which a minimum of 3 months core activity and operational costs are covered, and Ihis can be no greater than 6 months of costs. Our second designated reserve is Building Acquisition in line with our strategic aim to secure acwmmodation based support for all survivors of abuse, which the board will agree a sel amount following end of year surplus to be allocated ensuring our general reserves stay within the 6 months of costs. The reserves are needed to meet the working capital requirements and the trustees believe that at this level theywould have suffiaent resources lo continue operating in the event of a significant loss of funding while seeking altemative sources. Reserves of general and designated funds stand at £648.139. The objective remains to tnaintain a minimum of 3 months, reserves and lo build on Ihis figure when the opportunity arises. Principal funding sources Principal funding sources Ihls year were by way of contract and grant agreements with Knowsley Melropolitan Borough Council together with grants from the Ministry of Housing Communities & Local Government, Ministry of Justice, Henry Smith Charity, Lloyds Bank Foundation, Children In Need and the Ten Percent Foundation. Housing Benefil is daimed for women when they are a resident within Ross House. As an agency we aayS seek to diversify our income streams, in Ihese difficult fiscal times with constraints on public sector expenditure we continue to seek income from a variety of sources including tharitable trusts. Investmentpolicy other Ihan the modest amount retained as reserves, almost all the charity's income is intended to be spent within the year of receipt. In consequence, sourcing long term investment vehicles is not an issue for the Trustees. Funds surplus to immediate requirements are invested in deposit accounts. Currènt rales of return are highly unattractive, but the security of the funds is the primary concern of the Trustees. Availabilty and adequacy of each of the funds The board of trustees is satisfied that The First Step assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Major risks The trustees confimi thal the major risk to which the agency may be exposed is primarily a decrease in income including contracls, grants andlor donations. Systems have been established and are reviewed to mitigate these risks as far as is reasonably possible, this includes a Business Continuity Plan which identifies vulnerabilities and makes recommendations where appropriate to prevent extended disruption. Internal control risks are minimised by ensuring the implementalion of appropriate policies and procedures. The Truslees have appropriate procedures in place to ensure Complian wilh Health & Safety requirements which includes an annual review undertaken by an external third party professional. Working in the field of domestic abuse can be demanding for staff therefore a 2417 confidential Employee Assistance Programme has been commissioned from an exiemal provider which staff can access at any time for both work relaled and personal concems. this service includes up to six 1-1 counselling sessions. In addition, the charity provide monthly on-site face to fa practice management from a qualified extemal provider - during this year due to the pandemic praGtiGe management was increased to fortnightly for staff who wanted to access it. Plans forfuture periods The First Step has 3 main objectives it will be working to achieve.. Robust recruitment process for an agency Chief Executive Officer Review the strategic plan in conjunction with ensuring our values are embedded across the agency Ongoing fvnding opportuntties remain a major focus of the work in the coming year. structure, governance and management The First step is a company limited by guarantee. incorporaled 14th March 1996 and registered as a charity on 111h April 1996. The company was established under a Memorandum & Articles of Association which provide the objects and powers of the Charitable company and is govemed under its Articles of Associalion. The trustees, who are also the directors for Ihe purpose of company law, and who seNed during the year and up to the dale of signature of the financial statements were.. Mr K Rigby Mrs N J Harris MsGDFryer Ms M Livingstone Ms J Privilege Ms H Roche Ms H Thornton MrsA M Hulse (Resigned 20 October 2024) (Reslgned 30 March 2025) (Appointed 2 December 2024) Recniitment and appointment of twstees The directors of the company are also charity truslees for the purpose of charity law and under the company's Artide5 are known as members of the charity. Under the requirements of the Memorandum and Articles of Association at each Annual General Meeting one third of trustees shall retire by rotation. The trustees to retire by rotation shall be those who have been longest serving in office since their last appointment or reappointment. New Trustees are recruited in accordan with the goveming document and by Ihg existing trustees. Trustees appointed during the year must present themselves for re-appointment at Ihe next general meeling. Organisational structu The Trustees hold quarterly meetings to deal with the routine business, finance and govemance of the agenw, an annual financial meeling for budget setting and an annual general meeling. Day to day decisions are delegated to the Chief Executive Officer. Slralegic developments are put before trustees for discussion, amendment and approval. Draft policieslprocedures are circulated to the senior management team and Ihen to trustees for comment and approval. Trustees are involved in annual planning days, developmenl and implementation of the agencies strategic and operational plans.
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 InduGtion and training of tmstees Trustee recruitment has been reviewed- the charity now have an approved process for all new trustees. Trustees are made aware of the training offered by various organisalions based both locally and nationally. For example= Directory of Social Change (DSC), National Council for Voluntary Organisations {NCVO), Councils for Voluntary Servi$ (CVS) and Civil Society. Relationship with related parties In so far as it is complementary to the charity's objectives, the charity is guided by both local and national policy. National - the Government has pledged to halve Violence Against Women and Girls in 10 years We await Ihe release of the upcoming 2025 nalional strategy on violence against women and girls (VAWG) which will oulline cross govemmental responses to ending VAWG. Local - Knowsley Metropolitan Borough Council will review and update its Domestic Abuse Strategy which will infomi Knowsley's partnership response to domestic abuse across the borough. KMBC are developing their firsl VAWG strategy, and we are fully supportive of this important Step. We are committed to contributing to the delivery of robust, measurable outcomes that will genuinely improve the lives of women and girls in Knowsley. KMBC are in the process of reviewing their Domestic Abuse Stralegy to ensure it is effective and responsive to local needs. We are working hard to ensure the strategy reflects and meets those needs, and we will continue to support KMBC in ils delivery. Auditor The auditor, DSG Audit, is deemed to be reappointed under section 487(2) of the Companies Act 2006. Small ¢ompany provisions This report has been prepared in accordance with the special prowsions relating to small companies within Part 15 of the Companies Act 2006. Disclosure of inforniation to auditor Each of the trustees has confirmed that there 15 no information of which they are aware which is relevant to the audit. but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such infomiation. The trustees, report was approved by the Boarij of Trustees. Ms Privilege Trustee 2 December 2025 10-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees, who are also the directors of The First Step Ltd for the purpose of company law. are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounling Standard5 (United Kingdom GenerallyAGcepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which 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 Ihe charitable company for that year. In preparing these financial statements. the trustees are required to- selecl suitable accounting policies and then apply them consistently.. obseNe the methods and principles in the Charities SORP- make judgemenls and estimates that are reasonable and prudent: state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity will wntinue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply wilh the Companies Act 2006. 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. 11
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE FIRST STEP LTD Opinion We have audited the financial statements of The First Step Ltd (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including signifiGant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 Th8 Financial Reporting standa applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements= give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, induding its income and expenditure, for the year then ended., have been properfy prepared in accordance with United Kingdom Generally Accepted Accountin9 Pradice. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Internalional Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are fvriher described in the Auditorfs responsibilities for the audit of the fjnanGial statements sedion of our report. We are independent of the charity in accordance with the elhical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficienl and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statemenls is appropriale. Based on the work we have performed, we have not identrfied any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitls ability to continue as a going concem for a period of at least tsvelve months from when Ihe financial ststements are authorised for issue. Our responsibilities and the respor)sibilities of the trustees with respect to going concern are described in the relevant sections of this report. other infonnation The other information comprises the infomiation include¢J in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whelher the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misststements, we are required to determine whelher this gives rise to a material misstaternent in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the Gourse of our audit: the information given in the trustees, report for the financial year for which the financial statements are prepared, which includes the directors, r8POrt prepared for the purposes of company law, is consistent with the financial statements., and the directors, report included within the trustees, réport has been prepared in accordance with applicable legal requirements. 12-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE FIRST STEP LTD Matter5 on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of Ihe audit, we have not identified material misstatements in the direclors, report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Cornpanies Act 2006 requires us to report to you if, in our opinion= adequate accounting records have nol been kept, or retums adequate for our audit have not been received from branches not visited by us" or the financial slatements are not in agreement with the accounting records and returns-, or certain disclosures of trustees, remuneration specified by law are not Made. or we have nol received all the information and explanalions we require for our audit- or the trustees were not entitled to prepare the financial statements in accordan with the small companies regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Responsibilities of trustses As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied Ihat they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether dLte to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related lo going concem and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations. or have no realistic alternative but lo do so. Auditofs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are frèe from material misstatement. whether due to fraud or error, and to issue an audito¢s report thal includes our opinion. Reasonable assuranGe is a high level of assuran but is not a guarantee that an audit conducted in accordance with ISAS {UK) will always d8tecl a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregale, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance wtth laws and regulations. We design procedures in line wilh our responsibilities, outlined above. to detect material misstatements in respecl of irregularities, including fraud. The extenl to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Discussions with and enquiries of managemenl and those charged with governan were held with a view to identifying those laws and regulations that could be expected to have a malerial impact on the financial statements. During the engagemenl leam briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entty. The following laws and regulations were identified as being of significance lo the enlity.. Those laws and regulalions considered to have a direct effect on the financial statements include UK financial reporting standards, Company Law, Tax and Pensions legislation, and Charity Law. Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on Ihe financial statements include compliance with charitable objectives, public benefrt, fundraising regulations. safeguarding and health and safely legislation. 13-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE FIRST STEP LTD Audit procedures undertaken in response to the potential risks relating to irregularities (which indude fraud and non- compliance with laws and regulations) comprised of.. inquiries of management and the Trustees as to whether the entity complies with such laws and regulations. enquiries with the same concerning any actual or potential litigation or claims-, inspection of relevant legal correspondence. review of Trustee meeting minutes,. testing the appropriateness of journal entries,. and the performance of analytical rewew to identify unexpected movements in account balances which may be indicative of fraud. No Instsns of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above. there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and perfomied in accordance wilh ISAS (UK). A furlher description of our responsibilities is available on the Financial Reporting Council's website at.. httPS'.11 w•M.frc.org.uklauditorsresponsibilities. This desoription forms part of our auditorfs report. Use of our report This report is made solely to the charitable company's members, as a body, in accordan with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we mighl slate lo the charitable company's members those matters we are required to slate to them in an auditor's report and for no other purpose. To the fullesl extent pemiitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have fonned. Jèan Ellis BA FCA CTA (Senior Statutory Auditor) For and on behalf of DSG Audit, Statutory Audilor Chartered Accountanls Castle Chambers 43 Castle Street Liverpool L2 9TL 2 December 2025 14-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restrictsd funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activtties Investments 3,304 734,224 13,084 3,304 654,130 1,388,354 13,084 7,238 1,054,818 2,600 7,238 451.150 1,505,968 2,600 Total income 750,612 654,130 1.404,742 1,064,656 451,150 1,515,806 Expenditure on: Charitable activities 646,498 654,130 1,300,628 852,199 451,150 1,303.349 Total expenditure 646,498 654,130 1.300,628 852,199 451,150 1,303,349 Net incorne and movement in funds 104,114 104,114 212.457 212,457 Reconciliation of funds: Fund balances at 1 April 2024 544.025 544,025 331,568 331,568 Fund balances at 31 Mah 2025 648,139 648,139 544,025 544,025 The notes on pages 18 to 26 form part of these financial statements. 15-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notss Fixed assets Tangible assets 11 3,971 4.539 Current assets Debtors Investments Cash at bank and in hand 12 13 45,787 300.000 670.409 106,648 250,000 549,066 1,016,196 905,714 Creditors: amounts falling duo within ona year 14 (372,028) (366,228) Net current assets 644,168 539,486 Total assets less current liabilities 648,139 544,025 Th8 funds of the charity Unrestricted fijnds 17 648.139 544,025 648,139 544,025 The financial statements were approved by the trustees on 2 December 2025 MSJ rivilege Trustse Company registration number 03172572 (England and Wales) 16-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 21 158,259 120,247 Investing activities Proceeds from disp05al of investments Investment income reiVed (50,000) 13,084 (250,000) 2,600 Net cash used in investing activities (36,916) (247,400) Net cash generated from financing activities Net Increasel(decrease) in cash and Cash equivalents 121,343 (127,153) Cash and cash equtvalents at beginning of year 549,066 676,219 Cash and cash equivalonts at and of year 670,409 549,066 17-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity infomiation The First Step Ltd is a prwate company limited by guarantee incorporated in England and Wales. The registered office is The Old Schoolhouse. Sl John's Road, Huyton, Merseyside, L36 OUX. 1.1 Accounting convention The financial statements have been prepared in accordance with the Gharivs Memorandum and Artides of Association, the Companies Act 2006 and 'Accounting and Reporting by Charities: Statement of Recommended Pradi¢e 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)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statemenls are prepared in slerfing, which is the functional currency of the charity- Monetsry amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under Ihe historical cosl convenlion. The principal accounting policies adopted are set out below. 1.2 Going GonGern At the time of approving the financial slatements, the trustees have a reasonable expectation thal the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees ontinue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unreslricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial slatements. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity ha5 been notified of the donalion, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.5 Expenditure Charitable activities comprise those costs incurred by the charity in the delivery of its activities and SeiceS for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Govemance costs relate to the governance of the charitable company and are primarity associated with constitutional, statutory and legal in nature. All resources expended are classified under activity headings that aggregale all costs related to that category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. 1.6 Tangible fjxed assets Tangible fixed assets are initially measured at cost and subsequendy measured at cost or valuation, net of depreciation and any impairment losses. 18-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) Depreciation is recognised so as to wrile off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings 250/0 on cost The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial aGlivities. 1.7 Investments Investments are cash balances held on deposil for a minimum period of 90 days. Interest on these balances is paid on the date of maturity. 1.8 Impairnient of fixed assets At each reporting end date, the charity reviews the carrying amounts of rls langible assets to determine whether there is any indication thal those assets have suffered an impaimienl loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (rf any). 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabililies. 1.10 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable righl to set off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the liability simultaneously. Basic finan¢ial assets Basic financial assets, which include debtor5 and cash and bank balances, are initially measured at Iransaction pri including transaction costs and are subsequently carried at amortised cost using the effective interesl method unless the arrangement ¢onstitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as re1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including credttors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year aro not amortised. Trade credrtors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as Gurrent liabilities if payment is due within one year or less. If nol, they are presented as non-currenl liabilities. Trade creditors are recognised initially at Iransaotion price and subsequently measured at amortised cost usin9 the effective interest method. Derecognition of financial liabilities Financial liabililie3 ale derecognised when the Gharity's coritraclual obligations expire 01 ale dischaiged or cancelled. 19-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) 1.11 Employee benefits The cost of any unused holiday 8ntitlement is recognised in the period in which the employee's services are reived. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to temiinate the employment of an employee or to provide lemiination benefits. 1.12 Retirement benefits Payments to defined contribution relirement benefit schemes are charged as an expense as they fall due. Crltical accounting estimatès and judgements In the application of the charity's accounting policies, the trustees are required to make judgements. estimates and assumptions about the carying amount of assets and liabilities that are nol readily apparent from other SoUrs. The estimates and associaled assumptions are based on historical experience and other factor5 that are considered lo be relevant. Actual resulis may differ from these estimates. The estimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affecls only that period. or in the period of the revision and future periods where the revision affects both current and future periods. Income from donations and legacies Unrestricted funds 2025 Unrestricted funds 2024 Donations and gffts 3.304 7.238 Income from charitable activities Unre$tri¢tsd Restricted funds funds 2025 2025 Total Unrestricted Restrictsd funds funds 2024 2024 Total 2025 2024 Perfornian related grants Charilable renlal income 211.394 522,830 654,130 865.524 522,830 201,965 852.853 451,150 653,115 852,853 734,224 654,130 1.388,354 1,054,818 451,150 1,505,968 -20-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incomg from investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 13,084 2,600 Expenditure on charitable activities 2025 2024 Direct costs Staff costs Depreciation and impairment Building costs Insurance Office costs 851,606 804.012 568 132,566 3,770 21,359 86,520 8,007 21,533 ¥ li Repairs and renewals Cleaning Management charges Service user costs Miscellaneous expenses Fumiture and white goods Bank charges Professional fees 4,149 4.233 139,886 26.261 14,400 1,531 422 133,712 1.998 3,823 159,237 31.022 20.626 3,049 495 114,499 1,292,828 1,297,024 Sharo of support and govemance costs (see nots 7) Govemance 7,800 6,325 1,300,628 1,303,349 Analysis by fund Unrestricted funds Restricted funds 646,498 654.130 852,199 451,150 1,300,628 1.303,349 Support costs allocated to activities 2025 2024 Governance costs 7,800 6,325 Analysed between". Audit fees 7,800 6,325 21
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement In funds 2025 2024 The net movement in funds is stated after chargingl(crediting)'. Depreciation of owned tangible fLxed assets 568 568 Trustses None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. During the year, the trustees received a total of £nil (2024: £nil) in expenses from the charity. 10 Employees The average monthly number employees during Ihe year wa5: 2025 Number 2024 Number Management and administration Projects, activities and sessions 19 20 Total 26 24 Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 747,551 63,541 40,514 709.917 55,415 38,680 851,606 804,012 There were no employees whose annual remuneration was more than £60,000. -22-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tangible fixed assets Fixturn¥ and fittlngs Cost At 1 April 2024 5,675 At 31 March 2025 5,675 Depreciation and impairment At 1 April 2024 Depreciation charged in the year 1,136 568 At 31 March 2025 1,704 Carrying amount At 31 March 2025 3,971 At 31 March 2024 4.539 12 Debtors Amounts falling due within one year: 2025 2024 Trade debtors other debtors Prepayments and accrued income 31,387 13,269 398 92,981 14,400 45,787 106,648 13 Current a8set investments 2025 2024 Other investments 300.000 250,000 14 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Deferred income Trade credilors Other ¢redilors Accruals 5,792 329,486 4,622 1,571 30,557 337,195 17,796 11,237 372,028 366,228 -23-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Retirement benefit schemas 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined Contribution schemes 40,514 38,680 The charity operales a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charily in an independently administered fund. 16 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2024 Incoming Resources At 31 March resources expended 2025 Nationa5 Lottery Knowsley MBC- IDSVA MOJ Safe Accomodation Hardship Fund Glasspool other 77.108 278,896 94,787 150,867 16,460 10,552 25,460 (77,108) (278,896) (94,787) (150,86n {16,460) {10,552} (25,460} 654.130 (654,130) Previous year: At 1 April 2023 Incoming resourc¢s Resources At 31 March expended 2024 BBC Children in Need National Lottery Knowsley MBC - IDSVA Other 44.067 175.760 210.617 20,706 (44,067) (175,760) (210,617) (20,706) 451,150 (451,150) -24-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Restricted funds (Continued) National Lottery Funding towards delivering a community-based programme of support to survivors of domestic abuse including groups and coffee mornings. MOJ Funding towards delivering a community-based programme of support to survivor5 of domestic abuse including groups and coffee momings. Safe Ac¢ommodation To deliver support inclusive of resettlement work, complex needs, therapeutic support to children and adults impacted by domestic abuse. Hardship Fund To deliver financial support directly to viclims and survivors of domestic abuse. Knowsley MBC - IDSVA funds To deliver support to high-risk victims of domestic abuse. Glasspool The grant funding can be used for a range of household goods and services" and by offering flexibility, Glasspool and frontline organisations make a real-time impact on the lives of individuals, BBC Children In Need To deliver support to children impacted by abuse in Refuge, including activities. 17 Unrestricted funds The unrestricted fijnds of the charity Comprise the unexpended balances of donations and grants which are nol subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unrestricled funds by the trustees for specific purposes. At 1 April 2024 Incoming resourGes Resources At 31 March expended 2025 servi user fund General funds 19.657 524,368 19,657 628,482 750,612 (646,498) 544,025 750,612 (646,498) 648,139 Previous year. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Service user fund General funds 15.955 315.613 4.636 1.060.020 (934) (851,265) 19,657 524,368 331,568 1.064,656 (852,199) 544.025 Service users fund The Irustees have identified £19.657 (2024.. £19,65n of funds that have been allocated lo spend on supporting Servi users in future periods. -25-
THE FIRST STEP LTD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Members. liability The company is limited by guaranlee and, in the event of the winding up of the company, the liability of each member (including those members who have served during the previous tsvelve months) is limited to a contribution of £1 towards the cosl of dissolution and the liabilities incurred by the charity while the contributor was a member. 19 Related party transactions There were no disclosable related party Iransactions during the year (2024 - none). 20 Controlling party The charity is controlled by its Board of Twstees. 21 Cash generated from operations 2025 2024 Surplus for the year 104,114 212,457 Adjustments for: Investment income recognised in statement of financial activities Depreciation and impairment of tangible red assets (13,084) 568 (2,600) 568 Movements in working capital: Decreasel{increase) in debtors Increasel{decrease) in creditors (Decrease)fincrease in deferred income 60.861 13,509 (7,709) (36,499) (97,760) 44,081 Cash generated from operations 158.259 120.247 22 Analysis of changes in net funds The Charty had no material debt during the year. -26-