REGISTERED CHARITY NUMBER: 1063143
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
STEPS CONDUCTIVE EDUCATION CENTRE
Mark J Rees LLP Chartered Accountants Granville Hall Granville Road Leicester Leicestershire LE1 7RU
STEPS CONDUCTIVE EDUCATION CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 6 |
| Independent Examiner's Report | 7 | ||
| Statement of Financial Activities | 8 | ||
| Balance Sheet | 9 | ||
| Notes to the Financial Statements | 10 | to | 23 |
| Detailed Statement of Financial Activities | 24 | to | 25 |
STEPS CONDUCTIVE EDUCATION CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aims of Steps are:
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In partnership with parents, to provide high quality early education opportunities for children aged 0-5 with motor learning difficulties and their families. Through use of structured play, The Early Years Foundation stage of the national curriculum within the framework of Conductive Education, children are encouraged to achieve stepped goals that enhance skills for independence in everyday life and boost esteem in both parent and child. By working and playing together, families learn to celebrate success and recognise the potential in every child.
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To provide ongoing support for children over years who have motor learning difficulties in the form of a gym club, and activity days organised annually for all parents/carers, their children, and siblings.
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To promote the benefits of Conductive Education with the statutory bodies nationally.
The Trustees have had due regard to the guidance published by the Charity Commission on public benefit as required by the Charities (Accounts and reports) Regulations 2008.
Significant activities
Steps is a small, well established charity supporting families with children who have disabilities. We offer a free and unique service following the principles of Conductive Education for children with conditions that cause motor impairments or motor development delays. We work with young children who have Cerebral Palsy, chromosome disorders including Down Syndrome or other conditions which affect the acquisition of motor skills. Many of our children have life limiting conditions and illnesses. The focus is on the potential of each child and how each child's development can be enhanced through an optimistic and informed approach. Conductive Education combines education, psychology and medical science and considers all aspects of development. Our goal is to develop the skills the children need to progress and maximize their potential. At the same time, we provide parents with the knowledge, confidence and strength they need to understand how they can enhance the development of their child.
Steps believes firmly in early intervention, and we take children from a few weeks old into our sessions. The children learn in small groups according to their specific needs and abilities with parents staying with the child in the session, as it is strongly felt that everything taught at Steps can be continued in the home. The parents are placed very much at the forefront of their child's education. We focus on the children and not their disability. Every small achievement the children make is greatly applauded and child and parent are encouraged every step of the way. The service is a lifeline to the families and children of the East Midlands and has helped hundreds of children over the years since its inception in 1994 with a core team of professionals who work with the children in our care. We are led and managed by an experienced board of Trustees, two of whom have children who have attended the Steps sessions and have lived through the experience.
Steps have an open-door policy and parents may refer themselves, or other parents will recommend the service to families. Professionals such as Health Visitors or Paediatricians will also encourage families to get in touch. There are very few services in the UK that support both child and parent together in the same place and this service offers this invaluable support.
The year ending 31st March 2025 was the 31st year of operation for Steps.
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STEPS CONDUCTIVE EDUCATION CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENT AND PERFORMANCE Charitable activities Overview of the year
The numbers of children needing our support remains stable and the complex needs of those children that access our service have become more varied.
Our service is continuing to run face-to-face sessions on four days a week and online sessions once a week for any family that cannot attend the centre or may wish to access a session online. Although we realise that our online service is not as comprehensive as our face-to-face teaching, it has meant that families do not have to travel for miles to access the service.
In practice, we have a mixed diversity of people that actively engage with us. Some of the Steps Trustees and staff team have lived experience of the challenges that our families are going through which we feel really benefits our service users.
The Chatterbox time at the start of each session remains an important part of our programme. Chatterbox was originally introduced as our team were so concerned that the children who had been born during the Pandemic or who attended Steps during this time were socially deprived. This part of the session takes place every day for the first half hour and settles the children into the daily routine. Chatterbox encourages speech and language development for our children and early communication skills. Parents/carers also benefit from this part of the session as they can talk with other parents who share similar life experiences. Chatterbox has been running for three years now and is a great addition to our service offer.
Steps children communicate in a variety of ways and in the majority, they have speech delays or are nonverbal. We use Makaton in all sessions and our own body language with gestures for early communication. Steps children are very reliant on these forms of communication as a form of making themselves heard and ensuring that their needs are met. Chatterbox has been an important part of the programme to address these needs.
The room in which the Chatterbox sessions are held has had a complete make-over and is a very user-friendly space that is welcoming for both parent and child.
We are hoping to include swimming sessions as part of our curriculum in the future months and have found a hydrotherapy pool which can offer private swimming sessions for our children. The children had a taster session of swimming and really enjoyed it.
We continue to provide sensory dance sessions once a week for the children which are very popular and support the children's development.
We are currently developing a toy library for the families so that children can take home a favourite toy or activity at the end of each session.
Children
Our numbers of children have remained stable over the year, and we have supported fifty children and their families during this time.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
STEPS CONDUCTIVE EDUCATION CENTRE
The children have enjoyed the family activity weeks that we have put into our programme over the last year. The highlights of the trips were The Santa Boat trip at Loughborough Canal and a theatre trip. All families enjoyed the trips and were grateful to us for organising them, without our support, many of them would not consider such outings. It was great to see the families relaxed and making memories together. Bonding is crucially important for the children and families, and we understand that the stresses of family life have increased in recent times, making this something that is harder for our families to achieve. Building memories is very important for the children and parents under our care as many of the children have life-limiting conditions and illnesses. Siblings also really enjoy spending time as a whole family bonding with their disabled brother or sister and enjoying some family special times.
The Team is using Tapestry as a way of communicating with our families using a private portal that parents can log on to in Steps website at any point of the day or night to look at their child's journey with us at Steps.
Staff have continued with Professional Development throughout the year. Natalie Roberts share the role of Designated Lead Safeguarding Officers.
Staffing
Trish Mabbott continues as our Fundraiser and Operations Manager. Her experience in leading the team and her wealth of knowledge of the service has always been exemplary, and she provides Steps with the stability and knowledge that it needs to continue to offer an outstanding service. Trish has led the team with the support and guidance of the Trustees during the last seventeen years and continues to build on relationships with funders.
Natalie Roberts continues as Centre Manager. Natalie joined Steps in September 2022 after a long career in Early Years Education. Natalie has come from a management role in a pre-school attached to a local primary school and has also worked in other school settings as well as the private Nursery sector. Natalie lives locally and supports Trish Mabbott our Fundraiser and Operations Manager by managing the Steps Centre, coordinating events and visits to support the activities of the charity.
Both Trish and Natalie are supported by a teaching team, an admin team and volunteers.
Working with the Community and volunteers
We continue to be involved with our local community through talks given to community groups by our Centre Manager and a longstanding volunteer. We also have organisations such as David Wilson Homes who organise volunteering days with Steps to carry out necessary maintenance tasks and gardening projects.
We have three regular volunteers who support Steps, one of our volunteers is based in the classroom with the children. The team have found this support helpful, and the families all enjoy their sessions with her.
The children have enjoyed being part of the local community with visits to two farms and several visits to a local play centre.
We have engaged with local training providers to support their students with placements at Steps. Our Conductor is offering in house training for our new staff.
Working with Health and Education
Steps are no longer supported through the area's former NHS Clinical Commissioning Group (now known as the Integrated Care System), and this continues to have an impact on our funding.
Steps continue to keep abreast of new Government initiatives and current Early Years Practice. The team attend training that supports best practice.
Steps have updated the Leicestershire & Rutland NHS Community Paediatrics Department on the work carried out and services delivered.
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STEPS CONDUCTIVE EDUCATION CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Charitable Events
The Chairman of the Northwest Leicestershire Council has chosen Steps to be his charity of the year. Steps Trustees have attended several events organised by Councillor Ray Morris which have been thoroughly enjoyed.
Steps were awarded Charity of the year status through The Furnley House Foundation. Our Centre Manager gave a presentation to the Foundation about the work that is carried out at Steps leading us to be chosen for this amazing award.
The Building
We have had some large repairs in the last year due to general wear and tear of the building consistent with its age. We have also noticed a significant increase in our gas and electricity bills which has had an impact on our finances.
We were awarded a grant from The Clothworkers Foundation for a new canopy over our outdoor play area which has made the space far more usable in all weathers. We have also replaced the flooring in the outdoor area.
The Future
This year we have continued to see consistent numbers of children accessing the service. This service is a lifeline to the families and children of the East Midlands and those further afield through our online sessions. Steps has helped hundreds of children over the years since its inception in 1994 with a very established, core team of dedicated professionals who work tirelessly with the children in our care. As a service we believe firmly in early intervention and supporting those who need our help.
We constantly look for ways to improve our service and support the challenges that our families are faced with on a daily basis.
Funding
We have been awarded another grant from The National Lottery Community Foundation for the work around Chatterbox. The grant will support Steps for five years and makes up a proportion of our funding needs. We are extremely grateful and proud to be continually supported by the National Lottery Community Foundation. This grant will enable Steps to diversify in its future offer and gives us stability to continue to run our vital service.
We continue to be funded by Children In Need which is extremely important not only in monetary terms but also as an accolade of our worth. The funding supports two of our teaching teams salaries. We really find that both The National Lottery Community Fund and Children In Need have a great impact on Steps being looked at favourably by funders.
In general grants are harder to gain funding from as it is now so competitive. Steps relies totally on grants from Trusts and Foundations and general donations to run its service.
Steps is no longer supported by the area CCGs due to their change of funding criteria and this continues to have a big impact on our income generation.
FINANCIAL REVIEW
Financial position
The Charity achieved a high loss this year as a result of exceptional staffing costs.
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STEPS CONDUCTIVE EDUCATION CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Reserves policy
It is the policy of the Trustees to maintain unrestricted general funds, not committed or invested in fixed assets, at a level which equates with up to three months' unrestricted expenditure, in order to provide sufficient funds to finance expenditure on charitable activities and governance costs.
At 31 March 2025 the total funds held by the charity are £686,413 (2024: £702,746). This includes restricted funds of £81,193 (2024: £93,870) and unrestricted funds of £605,220 (2024: £608,876).
The charity had a number of unrestricted funds which have arisen from various grants, donations, and fundraising income to finance expenditure on specific purposes, including the building fund for the old scout hut renovation and ongoing maintenance and future development of this site.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
STEPS is a registered charity and was established under a trust deed dated 29th May 1997 as amended by supplemental deeds dated 19 November 1998, 19 January 2000, 25 March 2003, 23 August 2008, 26 January 2012 and 13 February 2019.
Recruitment and appointment of new trustees
Additional trustees are recruited and appointed by the existing trustees.
Organisational structure
The Trust Deed provides for a minimum of 3 Trustees. The Trustees meet on a regular basis and are responsible for the overall policy for running the charity and advising on all matters relating to staff and finance.
Angie Higgins is the administrator for the Steps Lottery club.
Induction and training of new Trustees
The induction and training of new Trustees is provided by the existing Trustees and external professional training courses, as appropriate to ensure the Trustees fulfill the Charity's objective.
Related parties
Details of related parties and transactions with them are given in the notes to the financial statements.
Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1063143
Principal address
The Old School 40 Loughborough Road Shepshed Loughborough Leicestershire LE12 9DN
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STEPS CONDUCTIVE EDUCATION CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Mr J Montague (Chairman) Mrs RJN Conley-Rimmington CBE Mr A Carr Ms L Beales Ms J Cooper-Hudson Dr AIA Lennox Mr D Andrews Mr S Winfield (appointed 2.7.24)
Independent Examiner
Mr P Bott FCA BSc (Hons) Institute of Chartered Accountants in England and Wales Mark J Rees LLP Chartered Accountants Granville Hall Granville Road Leicester Leicestershire LE1 7RU
Bankers
CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Virgin Money 3 East Gates Leicester LE1 5YA
Approved by order of the board of trustees on 28 July 2025 and signed on its behalf by:
Mr J Montague (Chairman) - Trustee
Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STEPS CONDUCTIVE EDUCATION CENTRE
Independent examiner's report to the trustees of Steps Conductive Education Centre
I report to the charity trustees on my examination of the accounts of Steps Conductive Education Centre (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. To the fullest extent permitted 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 work, for this report, or for the opinions we have formed.
Mr P Bott FCA BSc (Hons) Institute of Chartered Accountants in England and Wales Mark J Rees LLP Chartered Accountants Granville Hall Granville Road Leicester Leicestershire LE1 7RU
7 August 2025
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STEPS CONDUCTIVE EDUCATION CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 179,891 Other trading activities 3 14,890 Investment income 4 1,272 Total 196,053 EXPENDITURE ON Raising funds 5 41,639 Charitable activities 6 Leicestershire Conductive Education Centre 158,071 Other - Total 199,710 NET INCOME/(EXPENDITURE) (3,657) RECONCILIATION OF FUNDS Total funds brought forward 608,876 TOTAL FUNDS CARRIED FORWARD 605,219 |
Restricted funds £ 90,970 - - 90,970 8,528 95,118 - 103,646 (12,676) 93,870 81,194 |
2025 Total funds £ 270,861 14,890 1,272 287,023 50,167 253,189 - 303,356 (16,333) 702,746 686,413 |
2024 Total funds £ 246,651 15,531 606 |
|---|---|---|---|
| 262,788 | |||
| 33,641 194,877 14,703 |
|||
| 243,221 | |||
| 19,567 683,179 |
|||
| 702,746 |
The notes form part of these financial statements
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STEPS CONDUCTIVE EDUCATION CENTRE
BALANCE SHEET 31 MARCH 2025
| Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 14 Unrestricted funds: General fund Revaluation reserve Restricted funds TOTAL FUNDS |
Unrestricted funds £ 527,717 3,835 79,924 83,759 (6,256) 77,503 605,220 605,220 |
Restricted funds £ 19,297 - 61,896 61,896 - 61,896 81,193 81,193 |
2025 Total funds £ 547,014 3,835 141,820 145,655 (6,256) 139,399 686,413 686,413 136,574 468,646 605,220 81,193 686,413 |
2024 Total funds £ 537,058 7,625 165,345 172,970 (7,282) 165,688 702,746 702,746 140,230 468,646 608,876 93,870 702,746 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 July 2025 and were signed on its behalf by:
Mrs RJN Conley-Rimmington CBE - Trustee
Mr J Montague (Chairman) - Trustee
The notes form part of these financial statements
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Government grants
Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost or valuation Fixtures & equipment - 25% on reducing balance Software - 33% on cost
All tangible fixed assets are capitalised and initially recognised at cost.
Freehold property is carried at its revalued cost, less deprecation.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES - continued
Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity contributes to personal pension schemes in respect of certain employees. The amount charged to the Statement of Financial Activities in respect of pension costs is the contributions payable in the year.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. DONATIONS AND LEGACIES
| Gift aid - income tax recoverable Grants Donations - Rotary Donations - Florence Turner Donations - Dechra Pharma Donations - Ray Morris Donations - The Taverners Donations - C Harlow Donations - Mark J Rees Donations - Horn Rockleigh Donations - Eileen Richards Donations - Electract Donations - The Randal Foundation Donations - Howes Percival Donations - D Brown Donations - A Griffiths Donations - Healy Group Donations - Thomas Shipman Donations - Other Donations - A Freckingham Donations - J Steer Donations - P J Lester Donations - Ashby Bowls Club Donations - Furnley House Donations - JKM Swimschool Donations - Quorn Ukelele Orch Donations - Just Giving |
2025 £ 1,344 170,852 - 1,000 1,000 11,813 1,620 32,000 2,125 1,000 1,000 1,000 1,000 1,000 2,800 1,400 1,920 - 23,302 - - 1,000 - 1,250 - 3,000 9,435 270,861 |
2024 £ 2,868 199,615 1,000 - - - - - - - - - - - - - - 1,000 15,526 5,000 1,000 1,500 1,290 5,000 1,188 2,075 9,589 |
|---|---|---|
| 246,651 |
continued...
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
2. DONATIONS AND LEGACIES - continued
Grants received, included in the above, are as follows:
| Leicestershire County Council - Other BBC Children in Need The Hedley Foundation - Capital expenditure The Albert Hunt Trust Percy Bilton Charity Helen Jean Cope Charity Henry Smith Charity John Eastwood Foundation National Lottery Community Fund Maud Elkington Grant Intelligent Energy Grant Screwfix Barratt Homes Boshier Hinton foundation The Dromintee Trust Ethan UTD The George Ernest Ellish Foundation The Barbara Ward Children's Foundation The J Reginauld Corah Foundation C Harlow Catherine Harlow - unrestricted Postcode Places Trust Robert Harlow Charitable Trust The Dixie Rose Findlay Charitable Trust The Goodnman Foundation Leicester & Rutland Freemasons Star Trust Access Foundation Toy Trust Bauer Cash for Kids Brian Murtagh Charitable Trust E H Smith Charitable Trust The Clothworkers Foundation Furnley House Foundation |
2025 £ - 15,000 - - 750 - 10,000 1,000 52,197 1,000 - 3,900 - - - - 1,200 5,000 - - - - - - - 4,500 10,000 5,000 5,000 1,520 4,000 500 22,600 27,685 170,852 |
2024 £ 5,000 15,000 2,000 3,000 5,364 2,000 10,000 1,000 36,516 1,000 9,000 - 3,000 2,000 20,000 1,235 - 5,000 500 30,000 15,000 20,000 5,000 3,000 5,000 - - - - - - - - - |
|---|---|---|
| 199,615 |
continued...
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 3. OTHER TRADING ACTIVITIES Hire of facilities Steps Super Lottery Other fundraising income 4. INVESTMENT INCOME Bank interest receivable 5. RAISING FUNDS Raising donations and legacies Staff costs Other fundraising expenditure Support costs 6. CHARITABLE ACTIVITIES COSTS Direct Costs (see note 7) £ Leicestershire Conductive Education Centre 234,201 |
2025 2024 £ £ 14,100 14,400 520 1,011 270 120 14,890 15,531 2025 2024 £ £ 1,272 606 2025 2024 £ £ 41,974 33,025 8,193 581 - 35 50,167 33,641 Support costs Totals £ £ 18,988 253,189 |
2024 £ 14,400 1,011 120 |
|---|---|---|
| 15,531 | ||
| 2024 £ 606 2024 £ 33,025 581 35 |
||
| 33,641 |
continued...
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
7. DIRECT COSTS OF CHARITABLE ACTIVITIES
8.
| Staff costs Rates and water Insurance Light and heat Postage, stationery and telephone Sundries Consumables - toys, equipment, films, photos etc Training and recruitment Staff expenses Repairs and renewals Subscriptions and licences School outings Cleaning IT Costs Depreciation INDEPENDENT EXAMINERS REMUNERATION Independent examiners remuneration |
2025 £ 148,598 1,929 5,476 5,421 4,415 430 2,189 2,173 4,490 25,140 373 607 8,492 11,471 12,997 234,201 2025 £ 4,626 |
2024 £ 134,928 1,954 6,003 2,244 3,113 565 2,471 706 4,345 10,553 110 462 9,003 4,292 13,888 |
|---|---|---|
| 194,637 | ||
| 2024 £ 4,356 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
10. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
2025 £ 174,184 9,325 7,063 190,572 |
2024 £ 152,349 8,121 7,483 |
|---|---|---|
| 167,953 |
The average monthly number of employees during the year was as follows:
| Charitable activities Fundraising and governance |
2025 5 1 6 |
2024 6 1 |
|---|---|---|
| 7 |
continued...
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
10. STAFF COSTS - continued
No employees received emoluments in excess of £60,000.
Total remuneration in relation to Key Management Personnel, included within the figures above, amounts to £64,192 (2024: £49,933).
11. TANGIBLE FIXED ASSETS
| Freehold property £ COST OR VALUATION At 1 April 2024 550,000 Additions - At 31 March 2025 550,000 DEPRECIATION At 1 April 2024 23,200 Charge for year 9,000 At 31 March 2025 32,200 NET BOOK VALUE At 31 March 2025 517,800 At 31 March 2024 526,800 Cost or valuation at 31 March 2025 is represented by: Freehold property £ Valuation in 2022 (513,349) Cost 1,063,349 550,000 |
Fixtures & equipment £ 78,433 22,954 101,387 70,185 2,533 72,718 28,669 8,248 Fixtures & equipment £ - 101,387 101,387 |
Software £ 25,212 - 25,212 23,202 1,465 24,667 545 2,010 Software £ - 25,212 25,212 |
Totals £ 653,645 22,954 676,599 116,587 12,998 129,585 547,014 537,058 Totals £ (513,349) 1,189,948 676,599 |
|
|---|---|---|---|---|
If freehold land and buildings had not been revalued they would have been included at the following historical cost:
| Cost Aggregate depreciation |
2025 £ 1,063,349 (1,061,663 ) |
2024 £ 1,063,349 (1,061,663 ) |
|---|---|---|
Freehold land and buildings were valued on an open market basis on 27 September 2022 by Sturgis, Snow and Astill LLP.
Included in cost of freehold property is freehold land of £100,000 (2024: £100,000).
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Tax Prepayments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accruals and deferred income |
2025 £ 466 1,344 2,025 3,835 2025 £ 413 5,843 6,256 |
2024 £ 2,487 2,868 2,270 |
|---|---|---|
| 7,625 | ||
| 2024 £ 2,044 5,238 |
||
| 7,282 |
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STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Unrestricted funds General fund Revaluation reserve Restricted funds Building fund Question of Brains Screwfix Henry Smith Grant Digital Fund BBC Children in Need Barratt Homes Maud Elkinton Charitable Trust The Gordon Trust Boshier Hinton Foundation Dromitee Trust Edgar E Lawley Foundation Fibre Optics National Lottery Community Fund Hedley Foundation Intel energy grant Percy Bilton Trust Postcode Lottery J Corah Leicester & Rutland Freemasons Star Trust Access Foundation Sir John Eastwood Foundation Toy Trust Bauer Cash for Kids Brian Mutragh Charitable Trust E H Smith Charitable Trust The Clothworkers Foundation George Ernest Ellis TOTAL FUNDS |
At 1.4.24 £ 140,230 468,646 608,876 10,942 13,104 - 7,500 11,016 3,750 1,000 - 973 2,000 13,333 1,500 4,185 589 2,000 8,145 - 13,333 500 - - - - - - - - - - 93,870 702,746 |
Net movement in funds £ (3,656) - (3,656) (9,064) (8,985) 3,900 - (9,894) - (648) 1,000 (973) (259) (13,333) (407) (1,046) (589) - (6,959) 689 (13,333) (500) 1,125 7,500 3,750 1,000 5,000 1,520 4,000 500 22,129 1,200 (12,677) (16,333) |
At 31.3.25 £ 136,574 468,646 |
| 605,220 1,878 4,119 3,900 7,500 1,122 3,750 352 1,000 - 1,741 - 1,093 3,139 - 2,000 1,186 689 - - 1,125 7,500 3,750 1,000 5,000 1,520 4,000 500 22,129 1,200 |
|||
| 81,193 | |||
| 686,413 |
continued...
Page 17
STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Building fund Question of Brains Screwfix Henry Smith Grant Digital Fund BBC Children in Need Barratt Homes Maud Elkinton Charitable Trust The Gordon Trust Boshier Hinton Foundation Dromitee Trust Edgar E Lawley Foundation Fibre Optics National Lottery Community Fund Intel energy grant The Barbara Ward Childrens Foundation Percy Bilton Trust Postcode Lottery J Corah Leicester & Rutland Freemasons Star Trust Access Foundation Sir John Eastwood Foundation Toy Trust Bauer Cash for Kids Brian Mutragh Charitable Trust E H Smith Charitable Trust The Clothworkers Foundation George Ernest Ellis TOTAL FUNDS |
Incoming resources £ 196,053 - - 3,900 10,000 3,500 15,000 - 1,000 - - - - - - (3,500) 5,000 750 - - 4,500 10,000 5,000 1,000 5,000 1,520 4,000 500 22,600 1,200 90,970 287,023 |
Resources Movement expended in funds £ £ (199,709) (3,656) (9,064) (9,064) (8,985) (8,985) - 3,900 (10,000) - (13,394) (9,894) (15,000) - (648) (648) - 1,000 (973) (973) (259) (259) (13,333) (13,333) (407) (407) (1,046) (1,046) (589) (589) (3,459) (6,959) (5,000) - (61) 689 (13,333) (13,333) (500) (500) (3,375) 1,125 (2,500) 7,500 (1,250) 3,750 - 1,000 - 5,000 - 1,520 - 4,000 - 500 (471) 22,129 - 1,200 (103,647) (12,677) (303,356) (16,333) |
|---|---|---|
continued...
Page 18
STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Revaluation reserve Restricted funds Building fund Question of Brains Screwfix Henry Smith Grant Digital Fund BBC Children in Need Barratt Homes The Gordon Trust The Everard Foundation Boshier Hinton Foundation Dromitee Trust Edgar E Lawley Foundation David Soloman Charitable Trust Skipton Building Society Fibre Optics National Lottery Community Fund Sir Andrew Martin Trust Hedley Foundation Intel energy grant Postcode Lottery J Corah TOTAL FUNDS |
At 1.4.23 £ 107,148 468,646 575,794 11,027 13,104 5,000 4,167 17,744 8,333 1,000 2,000 2,000 593 2,500 1,500 1,000 1,645 800 1,139 500 - - - - 74,052 649,846 |
Prior year adjustment £ 33,333 - 33,333 - - - - - - - - - - - - - - - - - - - - - - 33,333 |
Net movement in funds £ (251) - (251) (85) - (5,000) 3,333 (6,728) (4,583) - (1,027) (2,000) 1,407 10,833 - (1,000) (1,645) 3,385 (550) (500) 2,000 8,145 13,333 500 19,818 19,567 |
At 31.3.24 £ 140,230 468,646 |
|---|---|---|---|---|
| 608,876 10,942 13,104 - 7,500 11,016 3,750 1,000 973 - 2,000 13,333 1,500 - - 4,185 589 - 2,000 8,145 13,333 500 |
||||
| 93,870 | ||||
| 702,746 |
continued...
Page 19
STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund C Harlow - unrestricted Restricted funds Building fund Screwfix Henry Smith Grant Digital Fund BBC Children in Need The Gordon Trust The Everard Foundation Boshier Hinton Foundation Dromitee Trust David Soloman Charitable Trust Skipton Building Society Fibre Optics National Lottery Community Fund Sir Andrew Martin Trust Hedley Foundation Intel energy grant Postcode Lottery J Corah TOTAL FUNDS |
Incoming resources £ 123,192 15,000 138,192 - - 10,000 4,000 15,000 - - 2,000 20,000 - - 5,580 36,516 - 2,000 9,000 20,000 500 124,596 262,788 |
Resources Movement expended in funds £ £ (123,443) (251) (15,000) - (138,443) (251) (85) (85) (5,000) (5,000) (6,667) 3,333 (10,728) (6,728) (19,583) (4,583) (1,027) (1,027) (2,000) (2,000) (593) 1,407 (9,167) 10,833 (1,000) (1,000) (1,645) (1,645) (2,195) 3,385 (37,066) (550) (500) (500) - 2,000 (855) 8,145 (6,667) 13,333 - 500 (104,778) 19,818 (243,221) 19,567 |
|---|---|---|
Building Fund
The Building Fund represents the amount of grants, donations and fundraising income which have been specifically received to finance the purchase, refurbishment and improvement of the freehold property at St Botolph's Old School. This was purchased in the year ended 31 March 2007 and subsequent expenditure has been incurred on refurbishment, improvements and the purchase of equipment. This includes the value of donated building work and related professional services provided to the charity free of charge in the year ended 31 March 2008. The cost of this expenditure has been reduced by depreciation as appropriate to reduce the value of these assets over their useful economic life. The freehold property was revalued in September 2022 and the Trustees agree this value in the year ended 31 March 2025.
Question of Brains Fund and Next combined
The Question of Brains Fund represents the amount of grants, donations and fundraising income which have been specifically received in connection with the annual Question of Brains fundraising event
The Digital Fund
continued...
Page 20
STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS - continued
The Digital Fund represents the amount of grants, donations and fundraising income which have been specifically received to finance the development and ongoing costs associated with online sessions and services.
Edgar E Lawley Foundation
The Edgar E Lawley Foundation represents the amount of grant income which has been specifically received to support the costs of volunteers at Steps.
Barratt Homes
The Barratt Homes represents the amount of grants income to be spent on staff training.
BBC Children in Need
The BBC Children in Need Fund represents the amount of grant income which has been specifically received to finance the salary of two employees.
The Hedley Foundation
The Hedley Foundation grant represents the grant income to be used for dance sessions and family events/outings.
The Boshier- Hinton Foundation
The Boshier- Hinton Foundation represents the amount of grant income which has been specifically received to finance dance sessions and family events/outings.
Henry Smith Charity
The Henry Smith Charity grant represents the amount of grant income which has been specifically received to finance the salary of one staff member.
Dromintee Trust
The Dromintee Fund represents the amount of grant income which has been specifically received to finance the salary of one employee.
The Gordon Trust
The Gordon Trust represents the amount of grant income which has been specifically received to finance capital works.
J Reginald Corah Foundation
The J Reginald Corah Foundation represents the amount of grant income which has been specifically received to fund equipment.
Fibre Optic Fund
The Fibre Optic Fund represents the amount of grants which have been specifically received to finance the development and ongoing costs associated with online sessions.
Postcode Lottery
continued...
Page 21
STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS - continued
The Postcode Lottery represents the amount of grant income which has been specifically received to finance the salary of one staff member.
Intelligent Energy
The Intelligent Energy grant represents the grant income for equipment, dance sessions and family events/outings.
National Lottery Community Fund
The National Lottery Community Fund represents the amount of grant income which has been specifically received to finance ongoing costs including salaries, utilities and trips.
Screwifix Foundation
The Screwfix Foundation represents the amount of grant income which has been specifically received to fund fire doors.
The Maud Elkington Trust
The Maud Elkington Trust grant represents the grant income for volunteer costs, staff training and car mileage.
Percy Bilton
The Percy Bilton grant represents the amount of grant income which has been specifically received to fund toys or equipment.
Leicester & Rutland Freemasons
The Leicester & Rutland Freemasons represents the amount of grant income which has been specifically received to finance the salary of one staff member.
Star Trust
The Star Trust represents the amount of grant income which has been specifically received to finance the salary of one staff member.
Access Foundation
The Access Foundation represents the amount of grant income which has been specifically received to finance the salary of one staff member.
Sir John Eastwood Foundation
The Sir John Eastwood Foundation grant represents the grant income for volunteer costs, staff training and dbs checks.
Toy Trust
The Toy Trust grant represents the grant income for the funding of new ceiling tiles.
Bauer Cash for Kids
continued...
Page 22
STEPS CONDUCTIVE EDUCATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS - continued
The Bauer Cash for Kids grant represents the grant income for dance sessions for one year.
Brian Murtagh Charitable Trust
The Brian Murtagh Charitable Trust represents the amount of grant income which has been specifically received to finance the salary of one staff member
E H Smith Charitable Trust
The E H Smith Charitable Trust grant represents the grant income for swimming sessions.
The Clothworkers Foundation
The Clothworkers Foundation grant represents the grant income for the funding of a new canopy system.
George Ernest Ellis
The George Ernest Ellis grant represents the grant income for trips, events and dance.
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025. Nor for the year ended 31 March 2024.
16. PENSION COMMITMENTS
The charity contributes to personal pension schemes in respect of certain employees. The amount charged to the Statement of Financial Activities in respect of pension costs this year was £7,063 (2024: £7,483). The amount outstanding at the year end was £nil (2024: £nil).
Page 23
STEPS CONDUCTIVE EDUCATION CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| INCOME AND ENDOWMENTS Donations and legacies Gift aid - income tax recoverable Grants Donations - Rotary Donations - Florence Turner Donations - Dechra Pharma Donations - Ray Morris Donations - The Taverners Donations - C Harlow Donations - Mark J Rees Donations - Horn Rockleigh Donations - Eileen Richards Donations - Electract Donations - The Randal Foundation Donations - Howes Percival Donations - D Brown Donations - A Griffiths Donations - Healy Group Donations - Thomas Shipman Donations - Other Donations - A Freckingham Donations - J Steer Donations - P J Lester Donations - Ashby Bowls Club Donations - Furnley House Donations - JKM Swimschool Donations - Quorn Ukelele Orch Donations - Just Giving Other trading activities Hire of facilities Steps Super Lottery Other fundraising income Investment income Bank interest receivable Total incoming resources |
2025 £ 1,344 170,852 - 1,000 1,000 11,813 1,620 32,000 2,125 1,000 1,000 1,000 1,000 1,000 2,800 1,400 1,920 - 23,302 - - 1,000 - 1,250 - 3,000 9,435 270,861 14,100 520 270 14,890 1,272 287,023 |
2024 £ 2,868 199,615 1,000 - - - - - - - - - - - - - - 1,000 15,526 5,000 1,000 1,500 1,290 5,000 1,188 2,075 9,589 |
|---|---|---|
| 246,651 14,400 1,011 120 |
||
| 15,531 606 |
||
| 262,788 |
This page does not form part of the statutory financial statements
Page 24
STEPS CONDUCTIVE EDUCATION CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| EXPENDITURE Raising donations and legacies Wages Social security Pensions Other fundraising expenditure Charitable activities Wages Social security Pensions Rates and water Insurance Light and heat Postage, stationery and telephone Sundries Consumables - toys, equipment, films, photos etc Training and recruitment Staff expenses Repairs and renewals Subscriptions and licences School outings Cleaning IT Costs Depreciation of tangible fixed assets Support costs Finance Bank charges Governance costs Independent examiners remuneration Professional fees Total resources expended Net (expenditure)/income |
2025 £ 36,387 3,767 1,820 8,193 50,167 137,797 5,558 5,243 1,929 5,476 5,421 4,415 430 2,189 2,173 4,490 25,140 373 607 8,492 11,471 12,997 234,201 194 4,626 14,168 18,794 303,356 (16,333) |
2024 £ 28,855 2,727 1,443 581 |
|---|---|---|
| 33,606 123,494 5,394 6,040 1,954 6,003 2,244 3,113 565 2,471 706 4,345 10,553 110 462 9,003 4,292 13,888 |
||
| 194,637 122 4,356 10,500 |
||
| 14,856 | ||
| 243,221 | ||
| 19,567 |
This page does not form part of the statutory financial statements
Page 25