2022-08-31-accounts - Step By Step School Limited

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for the Year Ended 31	022
					31.8.22	31.8.21
			Unrestricted	Restricted	Total	Total
		Notes	Funds f	Funds f	funds f	funds f
INCOME AND ENDOWMENTS Donations and legacies	FROM	2	50,970	1,024	51,994	184,804
Charitable activities Schoolrunning		5	2,267,011		2,267,011	2,157,263
Other trading activities Investment income			5,859 7.803		5,859 7,803	5,890 6,283
Total			~233 I 643	~1024	~2332,667	~2354240
EXPENDITURE ON Raising funds		6	3,323		3,323	1,055
Charitable activities School running Supportcosts		7	2,086,367 28,656	20,784	2,107,151 28.656	1,995,157 29,581
Total			2.118,346	20,784	~2.139 130	~2025,793
NET INCOME/(EXPENDITURE)			213,297	(19,760)	193,537	328,447
RECONCILIATION OF FUNDS Total funds brought forward			1,593,437	208,424	1,801,861	1,473,414
TOTAL FUNDS CARRIED FORWARD			~1806 734	~188 664	~1995,398	1,801.861

BALANCE SHEET 31 AUGUST 2022
				31.8.22	31.8.21
		Unrestricted	Restricted	Total	Total
		Funds	Funds	funds	funds
	Notes		f	f	8
FIXEDASSETS
Tangible assets	13	1,322,882	184,713	1,507,595	1,589,531
CURRENT ASSETS
Stocks	14	454		454	901
Debtors	15	27,416		27,416	22,691
Cash at bank and in hand		762,819	3,951	766,770	563,369
		790,689	3,951	794,640	586,961
CREDITORS
Amounts falling due within one year	16	(89,851)		(89,851)	(112,952)
NET CURRENT ASSETS		700,838	3,951	704,789	474,009
TOTAL ASSETS LESSCURRENT
LIABILITiES		2,023,720	188,664	2,212,384	2,063,540
CREDITORS
Amounts falling due aRer more than one year	17	(216,986)		(216,986)	(261,679)
NET ASSETS		1,806,734	188,664	1,995,398	1,801,861
FUNDS	21
Unrestricted funds				1,806,734	1,593,438
Restricted funds				188,664	208,423
TOTAL FUNDS				1,995,398	1,801,861

STEPBYSTEPSCHOOL LIMITED	STEPBYSTEPSCHOOL LIMITED
CASH FLOW STATEMENT
for the Year Ended 31AUGUST 2022
			31.8.22	3i.8.21
		Notes	6	f
Cash llows from operating activities Cash generated fmm operations			289.621	451,863
Net cash provided by operating activities			~289 621	~451 863
Cash ilows from investing	activities
Purchase oftangible fixed assets			(64,450)	(930,823)
Sale oftangible fixed assets Interest received			~7803	501 ~6283
Net cash used in investing activities			~56,647)	(924,039)
Cash llows from linancing	activities
New loans in year Loan repayments in year			29,573	300,000 ~(37,152
Net cash (used in)/provided	by financing activities		~29.573)	262.848
Chnnge in cash and cash the reporting period	equivalents	in	203,401	(209,328)
Cash and cash equivalents	at the
beginning ofthc reporting	period		563,369	772.697
Cnsh and cash equivalents the reporting period	at thc end	of	~766 770	~563 369

RECONCILIATION O ACTIVITIES	FNE	T INCOME TO NET CA	SH FLOW FROM OP	ERATING
				31.8.22	31.8.21
				f	8
Net income for tbe reporting Activities)		period (as per the Statement ofFinancial		193,537	328,447
Adjnstmcnts for: Depreciation charges Loss/(profit) on disposal Interest received	offixed assets			146,258 128 (7,803)	98,529 (449) (6,283)
Decrease in stocks				447	113
(Increase)/decrease in debtors (Dccrcase)/increase in creditors				(4,725) $38,221)	139 31,367
Net cash provided by operations				289,621	451,863
ANALYSIS OFCHANGES IN NET FUNDS
			At 1.9.21	Cash tlow	At 31.8.22
			f	f	E
Net cash Cash at bank and in band			563.369	203,401	766,770
Debt
Debts falling duc within Debts falling due ager 1	1 year year		(8,320) (261,679)	(15,120) 44,693	(23,440) (2166 998866)
			(269,99999)	29,573	(240,426)
Ttl			293.370	232.974	526 344

DONATIONS	AND LEGACIES	AND LEGACIES
			31.822	31.8.21
				f
Donations			22,927	134364
Grants			~29 067	50,540
			51,994	184,804
Grants received,	included	in thc above, are as follows:
			31.8.22	31.8.21
			6	8
COVID grant			29,067	50,540
OTHER TRADING ACTIVITIES			31.8.22	31.8.21
			f,	f
School uniform	sales		683	830
Other income			5,176	5,060
			5,859	5,890
INVESTMENT INCOME
			31.8.22	31.8.21
			f
Deposit account interest			7,803	6,283

5.	INCOME FROM	INCOME FROM	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES
						31.8.22	31.8.21
				Activity		f	f
	School fees			School running		2,267,011	2,157.263
6.	RAISING FUNDS
	Raising donations		and	legacies		31.8.22	31.8.21
						f	f
	Marketing Fundraising fees					2,672	341 90
						2.672	431
	Other trading	activities				31.8.22	31.8.21
						f	f
	Opening stock Purchases					901 204	1,014 511
	Closing stock					~454)	~901)
						651	624
	Aggregate amounts					3,323	1.055
7.	CHARITABLE ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs f	note 8) f	Totals f
	School running Supportcosts				2,107,151	~28 656	2,107,151 28,656
					2.107,151	28.656	2.135,807

SUPPORT COSTS
				Governance
				costs
				I
Support costs				28.656
			31.8.22	31.8.21
Governance costs			f	I
Auditors' remuneration			6,600	6,600
Auditors' remuneration	for	non audit work	3,390	4,378
Legal and professional Clerk to the Governors Governor training Governor meeting cost	fees		16,256 1,877 432 101	16,744 1,212 526 121
			28,656	29,581
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated after charging/(crediting):
			31.8.22	31.8.21
			6	f
Auditors' remuneration			6,600	6,600
Other non-audit services Depreciation - owned assets Other operating leases (Deficit)/surplus on disposal oflixed assets			3,390 146,258 89,434 128	4,378 98,530 97,197 ~449

1	STAFFCOSTS
.									31.8.22	31.8.21
									8	f
	Wages and salaries Social security costs Other pension costs								1,431,039 106,860 ~84 707	1,384,530 105,119 ~86 520
									1.622.606	1.576,169
	The average monthly	number ofemployees				during	the year was	as follows:
									31.8.22	31.8.21
	Teaching and SALT staff Administration staff								64 4	66 4
	Driver								I	1
									69	71
	The number ofemployees			whose employee		benefits (excluding		employer pension	costs) exceeded	f60,000was:
									31.8.22	31.8.21
	870,001 - f80,000								1	1
12.	COMPARATIVES	FOR		THE STATEMENT			OF FINANCIAL ACTIVITIES
								Unrestricted	Restncted	Total
								Funds f	Funds 6	fundsf
	INCOME AND ENDOWMENTS				FROM
	Donations and legacies							54,867	129,937	184,804
	Charitable activities
	Schoolrunning							2,157,263		2,157,263
	Other trading activities Investment income							5,890 6,283		5,890 6,283
	Total							2,224,303	129.937	2,354,240
	EXPENDITURE ON
	Raising funds							1,055		1,055
	Charitable activities
	School running Support costs							1,973,557 29,581	21,600	1,995,157 29,581
	Total							2,004,193	21,600	2,025,793
	NET INCOME							220,110	108,337	328,447
	RECONCILIATION		OF FUNDS
	Total funds brought	forward						1,373,327	100,087	1,473,414
						P	19			continued. ..

12.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES -continued
			Unrestricted	Restricted	Total
			Funds f	Funds f	fundsf
	TOTAL FUNDS CARRIED FORWARD		1.593.437	208,424	1.801.861
13.	TANGIBLE FIXEDASSETS
		Improvements	Fixtures
		to	and	Motor
		property f	littings f	vehicles f	Totals f
	COST
	At 1 September 2021 Additions Disposals	1,898,900 30,809 ~6,768)	532,737 40,408 ~4,554)	80,899	2,512,536 71,217 ~11,322)
	At 31 August 2022	~1,922941	~568 591	~80899	2572431
	DEPRECIATION
	At 1 September 2021 Charge for year Eliminated on disposal	434,947 92,867	412,889 48,102 ~4,427)	75,169 5,289	923,005 146,258 ~4,427
	At 31 August 2022	527,814	456,564	80,458	1,064,836
	NET BOOKVALUE At 31 August 2022	1,395,127	~lt 2 027	441	1.507,595
	At 31 August 2021	~1463953	119,848	5,730	~158953!
14.	STOCKS			31.8.22	31.8.21
				f	f
	Stocks			454	901
15.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE		YEAR	31.8.22	31.8.21
				f	f
	Trade debtors				712
	Other debtors			866	1,187
	Prepayments and accrued income			26,550	20,792
				27,416	22.691

MOVEMENT IN FUN	DS
			Net
			movement	At
		At 1.9.21	in funds	31.8.22
		f	f	f
Unrcstrictcd funds
General fund Site Development		1,457,888 ~135550	226,414 ~13,118)	1,684,302 ~122432
		1,593,438	213,296	1,806,734
Restricted funds
Other Equipment		23	(23)
Musical Instruments		25	(25)
Wooden Spoon outside	classroom	833	(833)
DET Outdoor learning Susan lames Wing	areas	39,241 162,074	(11,260) (6,688)	27,981 155,386
Yurt and forest area		4,700	(1,200)	3,500
Forest seating area		940	(240)	700
Pupils resources		587	(119)	468
Forest School			629	629
		208,423	~19,759)	188,664
TOTAL FUNDS		1,801,861	193,537	1,995,398

MOVEMENT IN FUN		DS -cont	DS -cont	inued
Net movement in funds,		included		in the above arc as follows.
					Incoming	Resomces	Movement
					resources f	expended 6	in funds 6
Unrestricted funds
General fund Sita Development					2,331,643	(2,105,229) (13,118)	226,414 ~13,1 18)
					2,331,643	(2,118,347)	213,296
Restricted funds
Other Equipmcnt Musical instruments						(23) (25)	(23) (25)
Wooden Spoon outside DET Outdoor learning Susan James Wing Yurt and iorest area	classroom areas					(833) (11,261) (6,688) (1,200)	(833) (11,260) (6,688) (1,200)
Forest seating area Pupils resources Forest School					289 734	(240) (408) ~105)	(240) (119) 629
					1,024	~20,783)	~19,759)
TOTAL FUNDS					~2332667	~2139130)	~193537
Comparatives far movement			in	funds
						Net
						movement	At
					At 1.9.20 6	in funds f	31.8.21 8
Uarestricted funds
General fund					1,224,659	233,229	1,457,888
Site Development					148,668	(13,118)	135,550
					1,373,327	220,111	1,593,438
Restricted funds
Other Equipment Musical Instruments					159 25	(136)	23 25
Climbing Wall Outside Learning Area Wooden Spoon outside Laptops DET Outdoor learning Susan James Wing Yurt and forest area		classroom areas			642 1,956 5,833 1,197 50,211 32,984 5,900	(642) (1,956) (5,000) (1,197) (10,970) 129,090 (1,200)	833 39,241 162,074 4,700
Forest seating area Pupils resources					1,180	(240) 587	940 587
					100,087	108,336	208,423
TOTALFUNDS					~1473,414	328,447	1,801,861

Comparative net movem	ent in funds, included in t	he above are as follows:
		incoming	Resources	Movement
		resources f	expended 6	in funds
Unrestricted funds General fund Site Development		2.224,303	(1,991,074) ~13.118)	233,229 ~13.118)
		2,224,303	(2,004,192)	220,111
Restricted funds Other Equipment Climbing Wall Outside Learning Area Wooden Spoon outside Laptop s DETOutdoor learning Susan James Wing Yurt and forest area	classroom areas	129,350	(136) (642) (1,956) (5,000) (1,197) (10,970) (260) (1,200)	(136) (642) (1,956) (5,000) (1,197) (10,970) 129,090 (1,200)
Forest seating area Pupils resources		587	(240)	(240) 587
		~129937	~21601)	~108 336

A current year 12 month	s and prior year 12 months	combined position is as follo	ws:
			Net
			movemcnt	At
		At 1.9.20 f	in funds 6	31.8.22 f
Unrcstrictcd funds
General fund		1,224,659	459,643	1,684,302
Site Development		148,668	(26,236)	122,432
		1,373,327	433,407	1 806734
Restricted funds Other Equipment Musical instruments		159 25	(159) (25)
Climbing Wag Outside Learning Area Wooden Spoon outside Laptops DET Outdoor learning Susan James Wing Yurt and forest area Forest seating area Pupils resources Forest School	classroom areas	642 1,956 5,833 1,197 50,211 32,984 5,900 1,180	(642) (1,956) (5,833) (1,197) (22,230) 122,402 (2,400) (480) 468 629	27,981 155,386 3,500 700 468 629
		100,087	88.577	188,664
TOTAL FUNDS		~1473 414	~521 984	~1995,398

A current year 12month as follows:	s and prior year 12 months	combined nct movemcnt in	funds, included i	n the above ar
		Incoming	Resources	Movement
		resources f	expended f	in funds f
Unrestricted funds General fund Site Development		4,555,946	(4,096,303) ~26,236)	459,643 ~26,236)
		4,555,946	(4,122539)	433,407
Restricted funds Other Equipment Musical Instruments			(159) (25)	(159) (25)
Climbing Wall Outside Learning Area Wooden Spoon outside Laptops DET Outdoor learning Susan James Wing Yurt and forest area	classroom areas	1 129,350	(642) (1,956) (5,833) (1,197) (22,231) (6,948) (2,400)	(642) (1,956) (5,833) (1,197) (22,230) 122,402 (2,400)
Forest seating area Pupils resources Forest School		876 734	(480) (408) ~105)	(480) 468 629
		130,961	~42,384)	88,577
TOTAL FUNDS		4.686,907	(4.164,923)	521.984