## **Trustees' Annual Report for the period** Period start date Period end date Day Month Year Day Month Year 01 01 2022 **To** 31 12 2022 **From** ## Section A Reference and administration details **Charity name** Stepping Stones **Other names charity is known by** **Registered charity number (if any)** 1070081 **Charity's principal address** Stepping Stones Melbourne Road Blacon Chester **Postcode CH1 5JG** ## **Names of the charity trustees who manage the charity** ||1
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---|---| |||Linda Jones|Chair||| |||Laura Evans|||| |||Zoe Winning|||| |||Heather Edwards|||| |||Emma Roper|||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| |||**Names of the trustees for the charity, if any, (for example, any custodian trustees)**|||| |||**Name**||**Dates acted if not for whole year**|| ||||||| ||||||| ||||||| March **2012** **TAR** 1 |**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**| |---|---|---| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| |||| ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** Pre School Alliance constitution Type of governing document (eg. trust deed, constitution) Trust How the charity is constituted (eg. trust, association, company) Parents are invited to AGM, trustees are invited to stand and then Trustee selection methods appointed by election and check procedures. (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** Stepping Stones Pre school is registered with OFSTED reg No 305344 You **may choose** to include and is a member of the Pre School Learning Alliance. additional information, where relevant, about: - Stepping Stones Pre school offers child care and education to the local - policies and procedures community and has been operating for in excess of 30 years. adopted for the induction and training of trustees; We are registered as Early Years Providers with OFSTED. Our average sessional number of children is approximately 60. - the charity’s organisational structure and any wider The pre school reviews all current policies and procedures on a regular - network with which the charity basis. The review process is ongoing. The Pre school has a child - works; protection policy in place which includes safer recruitment procedures and - relationship with any related statutory requirements. Staff DBS checks are carried out in line with parties; recommended guidance (every 3 years). - trustees’ consideration of All committee members give there time voluntarily and receive no - major risks and the system remuneration or benefits. and procedures to manage The Pre school is led by an enthusiastic, committed and dedicated team of - them. qualified staff. The group is supported by a voluntary management committee made up by parents. ## **Section C Objectives and activities** The Pre school receives support from Cheshire west and Chester Early **Summary of the objects of the** Years team. **charity set out in its governing document** The Preschool has good relations with the onsite local primary school. The locality ensure good practice and the smooth transitions for children from the pre school environment in to full time education. The Pre School aims to provide high quality, affordable and accessible – child care to pre school children (aged 2 statutory school age) in a safe March **2012** **TAR** 2 and supportive environment and to work in partnership with parents and all stake holders involved in the child care profession. The Pre school is open Monday to Friday during term time, providing sessional day care in a caring and learning environment for children aged 2 to statutory school age. Children are cared for and educated by highly qualified skilled staff who are dedicated and committed to the pre school. The Pre School is active in encouraging parental involvement in the management of the Pre school and the development of their children, both within the setting and the home. **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** The Pre school offer support and advice on a range of issues regarding children’s development and wellbeing. We offer literacy open mornings to develop a love of literature also stay and play opportunities. Parents meet regularly with their child’s key person to discuss their progress and development. This practice benefits children and parents/carers alike by developing confidences and understanding of child development. The setting welcomes all families regardless of background, ability, gender faith or ethnicity. ## **Additional details of objectives and activities (Optional information)** March **2012** **TAR** 3 The committee is run on a voluntary basis with all members willingly giving their time. Particular thanks to Janette Trenholm manager of the Pre School and the committee members for their time. Thanks are also given for the invaluable support and guidance that the setting receives from the Early Years Advisory Service. You **may choose** to include further statements, where relevant, about: - policy on grantmaking; - policy programme related investment; - contribution made by volunteers. ## Section D Achievements and performance March **2012** **TAR** 4 ## Section D Achievements and performance The preschool operates from 2 sites. A classroom in the main school **Summary of the main** building which is used as a preschool room with children aged 3-4 years **achievements of the charity** and a modular build on the school grounds is used for children aged 2-3 **during the year** years of age. Numbers of children on roll have been increasing throughout the year. This year we have provided a full academic year of high quality carefully planned and well-resourced play based learning. All staff completed in house paediatric first aid during the inset days in January. There have been some staff changes during the year. 3 members of staff left the nursery to start new employment and we employed 1 full time level 3 qualified member of staff for the Preschool room. We are continuing to support our 2 apprentices and they are due to complete their courses in the New Year. We were happy to finally be able to invite families back into the setting to share their children’s learning. Families were invited to watch our preschool sports day in July and our nativity in December. We had a fantastic turn out to both events. The toddler room held a Christmas themed play and stay session which was a success we had lots of parents and carers come in a spend the morning making lots of lovely crafts. ## **Section E Financial review** March **2012** **TAR** 5 **Brief statement of the charity’s policy on reserves** ## **Details of any funds materially in deficit** ## **Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: - the charity’s principal sources of funds (including any fundraising); - how expenditure has supported the key objectives of the charity; - investment policy and objectives including any ethical investment policy adopted. ## **Section F Other optional information** ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Linda Jones **Position (eg Secretary, Chair,** Chair **etc) Date** 18.7.23 March **2012** **TAR** 6 REGISTERED CHARtTY NUMBER: 1070081 Report of the Tn￿lee5 Un#udited Fin*Dciil Statements for tht Ye*r Ended 31 December 2022 Sitpping Stones of Chester Haines Watt5 Miliw House 24 ca￿le Streei Ch¢stcr Cheshirt CHI 2DS Stepping Stones of Chester C.'oDt¢n¢s of the b'inancial Stalemenls for the l'ear Etyded 31 December 2022 PAge Report of the Tru5ttts I to 2 Independent ExAminees Report StAtement of bit)xkn¢i*l A¢tivilits Si#itmtnt of binanci*l Position Notes lo iht Tr'infintigl St*tem¢nts 6 to 10 D¢t*iltd Stattmtnt of Fin1￿cIal Artivilits Stepptng Ston# of ChesteT Rewbrt of the Trustee5 for Ibe Yur Ended 31 Dtteml)tr 2022 'rhe trust¢¢S P￿Sent their ryrt wilh the financial 5tatcments of the charity for the year ended 31 Decejnber 2022. The trust¢¢s have adopted the ptovisions of Accounting and Rqxxting by Charities.. Statement of Recoillmeiided Practicc applicable lo charitlC5 preparing their accounts in xcordance wtth th¢ Finathcial R¢wjbry￿ Stsndard applicable In th¢ UK and Republic of Ireland IFRS 1021 leffcctivc l January 2019). OBJEC-I'IVES AND AC-I-IVI'I'IES Objectives -Thc objeciive of ihc ¢haJiry isthe pmision of childcwr. Public benefit The Trustees confirm that they hav¢ refeThd w the guidance contsined in the Chtirity Commission's general guidance on public bcnefit when reviewin8 the charity's aim and objectives. atMI in planning fviure ￿1vill￿. FINANCIAL REVIEW FinAllCtal position A5 at 31 tk¢embei 2022 thur was cash at bank and in hand of £48.802 {2021- £27.565}. Durin8 the ye4T there a net of incomellexpenditUTel of £19.66912021'.1£57,7151). Principil funding $our¢e$ Tlw principal source of fundLn8 is grants. thjring Ih¢y¢8r grants ￿allIng £152.622 (2021 £96,516) received. ,S'l'RiicfiiRb:, C.QVF.RNANC.F. AND MANAC.Tr:MTr.r (poi¢rning d(*¢iimenl 'I'hc cliaril>' is controlled by its Bovemin8 document. a deed of thLSt and constitsJte5 an uninLx)rporated charity. RF.Tr Tr.Rb.NCfr. AND AD.MINIS'TRATIVL DE'I'AIIS Rexi.sterc(I Charily number 1071K>81 Pi'LI)cipAI ￿ddresS J FI c￿>dWIn LP School Mclbourne Road tJlAcon Chester Chcsliire CHI 5JG ru5teo Mrs N Barron IrL%igncd 31.8.22) Mrs D la5k¢r (resigned 31.8.221 Mrs K Liversage {r¢signed 31.8.221 Mrs L Tumer (resigned 31.8.221 Mrs L S Jones lappoin¢ed 31.8.22) Ms E Roper lappoinled 31.8.221 Ms L Evans lappointcd 31.8.221 Ms H Edwards lapp)inied 31.8.221 Independent Examiner Sicven Mark Greensill FCA Haines Waits Military I101)5e 24 Castle Street Chcster Chcshirc C141 •DS Page I Stepping Stones of Chester Report of the-I'rustee5 for tht Year Ended 31 December 2022 Approved by order of the Ix)ard of tnjslees on 20 Augllsi 2023 arnl signal on its ￿haIr by: Mr5 L S Jones. TTUSttt Page 2 IDdepeDdent Examiner's Report to the Trnste¢s of Stepping Stone5 of Chester In(tependent ciaminer'5 report to the trustee5 of SteppiDg Stones of Chester I report to the charii) Irusiees on my exatninalioD of the accounts of Steppitlg Sthes of Chester (the Trust) for the year ended 31 December 2022. ResiTrotisibÉlities an(1 basis of ￿pOrt As Ihc charity tru5tce5 of the 'l'rust you are reswisibl¢ for th¢ preimration of the ac¢(wnts in accordan¢e with the TCqUiTemens of the C.hariiies Act 2011 Ilhc Act'l. I report in respect of my examination of the Tnjsfs xcounts carried oui under Seciion 145 of the Act and in (arrying out my examination I have followed 811 applicable Dirtttions given by the Charity Commission under Section 14515llbl of the Act. Indepetideijt exAmiiier's stgiement I have cuiiiplelcd ffty examination. I confirn that rrf) material mallet5 have come ￿ my aueniion in ￿nne¢liOn with the examination giving me cause ￿ believe th* in any matcrial res￿.. accounting re¢oftls were T)￿ kept in respertof the Tru5l &s required by s￿lI0n 130 of the Ad; or tlie accounts do t￿1 accord with those r¢¢onls; or the account5 do not comply with the applicable requirements ¢oncernin8 th¢ form and contet)t of a¢¢ounts set out in the Charities {A¢¢ounts and Rwrtsl Regulation5 2008 other ihan any rcquirement that the account5 give a true and fair view which is a mattercornsideffd as part oran ind4Yrthni examin￿10￿. I have no concerns and have comc a¢ross Th) oiher mattets in wnr>e¢tioll wilh the txamination to which attention should be drnwn in ihis report in order ¢0 enablc a pr(yu undcrswiding of thc a¢￿Ints to t¢ ¢wh¢d. Steven Mark Greensill l.'CA Haincs Watts Mililciry l-loiise 24 C.astlc Street Chcster Cheshire CHI 2DS 20 August 2023 P88e 3 Stepping Stone$ of Ch¢sttT St#temtnt ofFinancial Activitie5 for the Year Ended 31 Deetml)er 2022 31.12.22 31.12.21 [ksigna￿d fund- Building rental Unrtstricted fund Total funds Total funds Notes INCOMF FROM Grants 152.622 152.622 96.516 Olherirading activities Invcstrnent income 58.059 58,059 17 18 TotAI 210.680 18 210.698 130.168 LXPTr..￿I)1'I.ll1{￿ OTr4 171,984 171,984 175.409 SUp￿rt costs 19J45 19,345 12,474 I'otHI 191,329 191.329 187.883 NL'I- INC.OPw1FIIF.XPENDI'fiiRTr-) 19J51 18 19.369 157.715) Rb:C.'()NCII,IA-rioN OF FU'NDS Total funds brought forward 15.310 24.914 82.629 'I'I)'I'AI, TrIINDS CARRITr:D TrORWARD 28.955 15.328 44.283 24,914 The ￿1¢$ fomi part of these ftnancial statcThents Pa8e 4 Stepping Stones of (7Lesttr Statement of binanti#l Posilio 31 December 2022 31.12.22 31.12.21 Designated fund- Building renthl Unre5tricled fund Total funds Total fund5 Note5 CURRENT ASSETS Cash at bank and in hand 33.174 15 J28 48502 27.565 CRF,DITQRS Amoiints fallin8 due within one year {4,219) 14219) {2,651 } NE-I. CURR Tr.'N'I' ASSL'I'S 28,955 15J28 44283 24,914 I-C)-I'AL AS5￿..[.s l.kss CURKTr.NT LIAIIII,I'I'ITr:S 28,955 15 J28 44283 24,914 Nb.T ASSLTS 28.955 15 J28 44283 24,914 FIINI)S Unrestricted fu*ds 44.283 24.914 I'O-I'AL FUNDS 44.283 24,914 'rhc financial siaiements were approved by the Board of TnLStees and authorised for issue on 20 Au8U51 2023 and were signed oil ils behRifby'. L S Jones- Trustee Ihe noles fomi part ofihese financial State￿thts Page 5 Stepping Stones of Chtster otes to the Financial Siatements ror the Year Ended 31 De¢ember 2022 ACCOUWI'ING POLICILS Ilasi5 of preparing the financial %tatements 'Ibe financial siatemen¢s of lh¢ charil),. which ts a public benefit eritity UTthT FRS 102. have been p￿Pared in accordance with the Charitie5 SOkP (FRS 1021 'Aecounitng and RetK>rting by ChaTiIic5.' Statement of Recommcnded Pra¢iice applicable io Charities p￿paring their aC￿llts in tL¢ordan¢e wilh the Financial RerA)nin8 Standard applirdble in the UK 8nd Republtc of I￿1￿1￿1 IFRS 1021 leffeaiv¢ l January 2019),, Financial Reporting Standard 102 The Financial Re￿rtIng Standard applicable in thc UK and Republic of Ireland, and Ihe Chari¢ies Aci 2011. The financia] sthiements have been prepared under the hisiorical cosi convention. The financial statements are ptesenied sterling whi¢h is the fijnaionai ¢urr¢n¢y ofthe wmpany, rouiided to the nearest £ l. Income All inconic is re¢ognised in ihe Stsiemenl of Financial Activilics once the charity ha5 ffititlemerbt to the fund5. It is probable that the tnwme will be received and ihe amouni can k measured reliably. •Apeniliture l.iabilitic8 are recognis￿ as exp¢ndinwe as hs the￿ is a or consmK(ivc obligation ¢ommittin8 thc charity to thai cxpendiluTC, it is probable that a transfer of ecorK)mic benefits will be required in settlernent and Ihc amouni of the oblig8tion w be measured reliably. Expcndiiure is accounted for on an a¢¢ru81s basis and has bcen classified under headings lh￿ a88￿881C all c051 related io caiegory. Wherc costs cannot be dircctly atiributed ￿ parti¢ulaT headings they have been alIc¢a￿d w ￿1vill¢S on a basis wnsis*ni with the use or resources. axatton -I'lic charity is exempt from lax on Its charitable xlivities. liund a¢tounling Ilnrcslriclcd funds Can be used in attordancc with the ch#ritablc objeciive5 at the discTetion of the ¢Tusiees. Rcstricted funds can only be used f(Y Particular T￿trICted purwjsts within the objects of the eharity. Rcstriction5 arise when specified by ihe thjnoror when raised for ￿rtICUlar restri￿￿ pU￿)se$. Further explanation of the na￿re PUTry)se of t￿h fuThJ is included in the Mte5 ￿ the financial sta*ments. OTIIER TRADING AcfiviTIES 31.12.22 31.12.21 Fee incotne Milk income PurLh&se refund 57J86 673 32,597 961 91 58,059 33,049 Page 6 conlinucd... Stepping Stones of Cbtster Notes to the b'Énantial Sia¢enJcnts- Continueil for the Year E.￿d￿l 31 Deeeml*r 2022 IINVE&]'MLiYf INCOME 31.12.22 31.12.21 Detx)sil account intenst 17 OTIIER TIi4DINC AcfiviTI&S lfftivestment management costs 31.12.22 31.12.21 Property repairs 2,600 'I'RUS'I'ETr:S' RLMUNb.RATIOY AND Hb:N'ETrI-1S ThcTe were rKTr tnjstecs. ffmuneration or other benefits for the year ended 31 Dewiber 2022 nor for the year ended J l DeCeM￿r 2021. Tru5tee5' expenses There were no t￿￿tee$. ex￿nseS rAid for the year ended 31 Decmber 2022 nor for the ycar end¢d 31 Dec¢rnber 2021. S'I'A Tr'F' cos'rs 'Ihe average monthly number of employees during the year was as follows.. 31.12.22 31.12.21 10 SupFQrt 5t&ff No employees received emoluments in exC￿90f £60.(￿. C.OMPARA'I'IVES FOR THE sfATLMENTOTr FIliANCIAL ACI'IVI'I'ILS tk5L8natcd fund. BuElding rent Un￿StrICted fund Total funds INC.'()NITr- Tr'ROM (irdnis 96516 96.516 Othcr trading aclivitics Invcstmcni in¢om¢ 33.649 33,649 Tot#1 130.166 130,168 EXPEN'DII'I RE ON 175.409 175.41>9 Suprort costs 12.474 12,474 Total 187.883 187.883 Page 7 cvniinu¢d... Stcpping Stone5 of Che*er Noits io the Financial.Siatemcnts- continued for the I't4r Ended JI December 2022 COMPARATIVES FOR THE STATF.MENT OF Fll*ANCIAL AcfiviTIES- Contin￿ed Designated fund- Building rentsl Un￿lrI¢ltd fund Totsl funds NET INCOMEI(EXPENDITURE) 157.7171 157.7151 RECONCILIATION OTr Fu￿Ds 'I'olal funds broughi furwaTd 67J21 15 J08 82,629 'I'O'I'AI, TrUNDS CARRIED FORWARD 15.310 24,914 C:RF.DI-I'ORS.. A.MOIINTS FAI.I.ING DUE WITIIINI ONE YEAR 31.12.22 31.12.21 Taxation And s￿181 sc¢urity Oihcr credilOTS 1,624 2.595 1.626 1,025 4,219 2.651 MOVb.D¥lb.N"r IP4 FUNDS Ne¢ movemeni in funds At 31.12.22 At 1.1.22 Ilnrtstrieted fund5 Cicneral fund Designatcd fund- BuildÉn8 rentsl 9,604 15.310 19,351 18 28.935 15.328 24.914 19,369 44283 TOTAL FUNDS 24,914 19.369 44,283 Nel movement in funds, I￿1￿&d in thc th)ve are as follows: Incoming Resources resources exr*ndoJ Movemcnt in fvnds Ilnrestriclr(I funds Gcncral fund De5ignalcd fund- Buildin8 rentsl 210.680 18 1191J29} 19.351 210,698 1191,3291 19J69 I'OTAL FUNDS 210.698 {191.3291 19J69 Page 8 Colllinued... Stepping Stones of Chester Notes to the Financial Statements- ttsniinued for the YeAr Endtd 31 Derefflber 2022 MOVF,MF,Nr IN TrUNDS- toDtinutd Comparative5 for movement in funds Net moveM￿lt in funds At At 1.1.21 Ilnrestricted fund5 Getieral fund Designated fund- Bllildit)g rentsl 67.321 15.308 (57,7171 9.604 82.629 157.7151 24.914 I'I)'IAI, TrIJNDS 82,629 157,7151 24.914 Compardtiv¢ na movement in funds. included in the akne are &s follows: IrKomin8 Resour¢es ex￿nd Movemeiit in funds Unr¢strict¢d funds General fund tksignaied fund- Buildin8 rental 130.166 1187.8831 157.7171 130,168 1187,8831 157.7151 'TO'I'AI, b I',NDS 130,168 1187,8831 157,7151 A current year 12 month5 and prioryear 12 months eornbln￿ rM)siiion is as follows.. Nel movement Èn fund5 At 31.12.22 At 1.1.21 Uijrestricted General fiind De¥i¥nat¢d fund. Buildin8 rentaj 67J21 15 J08 (38,3661 20 28,955 15.328 82.629 138.3461 44,283 I'()TAI, ￿lINDs 82.629 138,340) 44,283 Page 9 conlinued... Steppittg Stones of Chester Detailed Stslcment ofTrin2n¢ial ActivÉtie5 ror the I'vdr Ended 31 Deeeinber 2022 31.12.22 31.12.21 INCOME Grdnts Granis including NEG Funding 152.622 96.516 Other ti'#ding Atlivitles ree incoinc Milk income Plirchase refund 57,386 673 32,597 961 91 58.059 33.649 Inv¢8tmtnt incorne Derx)sit a¢¢ount interest TotAI ineomlrtg resourct5 210.698 130,168 ExPb.￿DlTIJR£ Uth¥r Ira(ling Aclivities Acliviiies and materials WaBcs Coiisumables Ifo)dl Milk cost C'oLirsc￿mCetin￿S In5urnnce Ilntfomi Premisc5 expenses 17,917 148.268 384 788 7,740 150,929 1,089 1.109 3.695 403 1,357 332 338 169,384 175.750 Investment munagement costs prO￿rtY repairs 2,600 Support costs Admini51ralion expenses Consultant5 Othcr expcnses 9.867 9,124 650 2.359 9,478 19J45 12,133 Total resources expcnded 191.329 187,883 Net incomellexpenditurtl 19J69 157.7151 This p8ge the5 not fonn part of the statutory flnancial sthtetnents Pa8ell Independent Exarniner's Report to tbe Trustees of Stepping Stones of Chuter Independent examiner's report to tbe trustees of Stepping Sione5 of Chester I report to the charity trustees on my examinaihon of the a¢counLS of stepping Stones of Chester (the Tn￿t) for th¢ year ended 31 December 2022. Responsibtlitie5 and basis of report As the Charity irusiees of the Trust you are reswinsible for the preparntion of the accounts in a¢cordance with th¢ requirements of the Charities Act 2011 (Ihe Acf). I report in r¢spect of my examination of the Trusfs accounts Ca￿l¢d out under Section 145 of the Act and in canying out my exArnination I have followed all appli￿b]e Direciions giv¢n by the Charity Commission under Section 14515)(bl of the Act. Independent examiner's statement I have completed my examination. I confirni that no material mailers have come to rny atteniion in connection with the exarnination giving me cause to believe that in any material respe¢¢- accounting re¢ord5 were not kept in respect of the Trust as required by Section 130 of ihe Act: or the accounts do noi accord with ihose Tecord5; or the accounts do noi comply with the applicable requirements ¢oncernin8 the forni ond Content of accounts set out in the Chariti¢s (Accounts and Reports) Regulations 2008 other Ihan any r¢quir¢ment that ihe account5 give a true and fair view which is not a maller consid¢r¢d as part of an independ¢nt cxamination. I have no concems and have come across no other matters in connection with the exarnination to which attention should be drawn in this report in order io enable a proper understandin8 of the accounts lo be reached. Steven Mark Gr¢en$ill FCA Haines Watts Military House 24 Ca$tle Street Che5tcr Cheshire CHI 2DS 20 August 2023 Page 3