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 su￿1Vor-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 ne￿Ork 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 circUmstan￿s. 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 ServI￿S 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 eXperien￿S, and importanlly, we do not require evidence of abuse in order to access SUPPOrt.
This ensures that help is available quickly, safely. and withoLrt unne￿SSary barriers.
The refuge has 24-hour support on site for both women and children. With 36 bed spa￿5 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 vol￿S 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 eXperien￿S,
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 enhan￿d 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 Se￿1￿ 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
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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 GU￿ent 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 a￿ayS 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 Instsn￿s 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 Ma￿h
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 re￿iVed
(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 Se￿iceS
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 be￿een 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 re￿1vable 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
re￿ived.
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
SoUr￿s. 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.
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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 r￿ed 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.
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