**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:
1. 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.
2. 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.
3. 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.
Page 1
**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.
Page 2
**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.
Page 3
**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.
Page 4
## **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
Page 5
## **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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
Page 7
## **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
Page 8
**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
Page 9
**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...
Page 10
**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...
Page 11
**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...
Page 12
**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...
Page 13
**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...
Page 14
**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).
Page 15
continued...
**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|
Page 16
continued...
**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