## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |for the Year Ended 31|AUCUST 2|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| ##