REGISTERED COMPANY NUMBER: 04305048 (EnglAnd t)nd Wales)
REGISTERED CHARITY P4UMBER: 1091258
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
FOR
STEP BY sfEP SCHOOL LIMITED
WBD Accountants Limited
Stalulory Aiiditor
Marlbridge House
Enterprise Way
Edenbridge
Kent
TN8 6HF

STEP BY STEP SCHOOL LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
forthe Year Ended 31 AUGusf 2024
PAge
Report of the Ti'ustee5
StAtement of Ti'ustees, Responsibilitie5
Repoi* of the Independent Auditors
8 to 11
Statement of Financial Aetivities
12
Balance Sheet
13
CAsh Flow Statement
14
Notes to the Cash Floiv Statement
15
Notes to the FinanciAI StAtements
16 to 26

STEP BY STEP SCHOOL LIMITED {REGisfERED NUMBER: 04305048)
REPORT OF THE TRUSTEEI S
foi'the Year Ended 31 AUGUST 2024
The Trustees of the chai'ity who are also Directors a]'e pleased io present their annual i'eport together with the financial
statements of the charity for the y¢ai' ending 31 August 2024, which are also prepared to meet the requiiEments for a
directors, repoit and aeeouiits for Companies Act purposes.
The financial slalements comply with the Chai'ities Act 2011, th¢ Companies Act 2006, the Memorandum and Aiticles
of Association, and Accounting and Reporting by Chai'ities: Statement of Recommended Practice applicable lo ¢hai'ities
preparing tl)eir accounts in accoi'dance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102, effective l January 2015).
OBJECTIVES AND AcfivITIEI S
Objectives and aims
The pi'iinary activity of the charity is to run Step by Step School, an independent special day school. The School aims to
offer an exceptional pn)vision for pupils with autistic spe¢ti'um conditions, rangii)g in age from 4-19, thi'ough the
delivery of individually tailored teaching programs. All the children have Education, Health and Care Plans (EHCPS).
The School has developed a high degree of expertise in teachiiig cliildren and young people with autism. The public
benefit of the chai'ity is to provide specialist education in the region for children who are modei'ately to severely affected
by autism. The School also provides advice lo parenls to help them overcome the challenges of l)aving a child or young
person at hoine with autism.
The mission of the chai'ity is to maximise the potential of pupils wiÉh Aiitislic Spectrum Condition5 (ASCS) thi'ough
evidence based, individually tailored, outslanding teachii)g to enable them to thrive and live happy, eonfident lives.
The overall goals of the charity are as follows:.
To develop in each pupil the ski115 they need Éo achieve as high a standard of independence as possible.
To enable pupils to express ¢hoice, exercise conli'ol over ihemselve5 and tlieir environment and achieve their full
potential.
To provide a highly niodified curriculum diffei'eiitiated lo meet the individual needs of each pupil through an
appropriately biDad and balanced programme of education.
To ensure the acquisition of appi'opriate communication skills for aGlive participation in day-to-day exp¢riences 2nd to
enhance pupils, social and emotional growth,
To monitoi. and record pi'ogi'es5 regularly ai)d consistently, ensuring that pupi15 al'e appropi'iately challenged in order
to maximise personal development and enhance quality of life.
To nurtui'e and encourage the development of positive, carii)g relationships between pupi15, their peers and the staff.
To Create a secure environment within which the pupils develop A sense of confidence and self-esteem.
To biiild working paitnerships with parentsl¢arer5 ii) ordei. to promote confidence and develop mutual support and
consistency between hoi)ie and School.
To co-operate positively with other piDfessionals and speGialist services so all of the pupils, needs ale addi'essed.
To encourage interaction between School and the local community to promote inclusive opportunities.
To provide training and support lo our staff. to ensure that they are competent ai)d confident in their roles and to
promote theii. professioi)al development.
To maintain our position at the forefront of knowledge in the education of children with autism.
Step by Step School is committed to safeguardii)g and promoting the welfare of childrei) and young people, and expects
all staff aiid volunteer5 to share this commitment.
Phge I

STEP BY STEP SCHOOL LIMITED (REGISTERED NUMBER: 04305048)
REPORT OF THE TRUSTEES
for the YeAr Ended 31 AUGUST 2024
STRATEGIC REPORT
Achievement and pei'formance
CharitAble Activities
The Trustees consider that the School has continued to develop in line with the obj¢¢Èives of the charity during
2023-2024, and would like to highlight the following developments:_
The school ¢elebi'ated ils 20th anniversary with 2 special events and the commissioning of a mural with a local artist,
involving pupils and staff
The School has a rigorous and robust piipil progress dala system that is sliai'ed with Governors. Durii)g the 2023-2024
academic year, 880/0 of pupils Inade good oi. outstanding progi'ess. The School uses a basket of measures to track
progress and these are reported to Governors temily, alongside a more detailed progress report annually.
The School continued to work with a School Improvement Partner (SIP), who provides independent scrutiny of the
School aci'oss the areas in the OFSTED framework and in meeting the Independent School Standards. The SIP reports
directly to the Board of Trustees following each visit. There are 3 visits a year.
Deinand foi. places at Step by Slep School continued to be strong. We had 34 pupils on roll at the end of the academic
year 2023124 and received over 65 consultation papers fi'om Local Authorities foi. placement over the year.
At the end of the academic year 2023124 we had 70 members of staff including 5 Qualified Teachers, 5 Board
Ceitified Behaviour Analysts, 2 Occupational Therapists and 2 Speech and Language Thei?pists.
New job descriptions were issued as phase l of our organis&lional management changes and th¢ iinplemenlation of our
competency frimework
Dui'ing the academic year, the School fiinded the following qualification5 for staff.
I member of staff in undertaking a PhD,
2 witli their ABA masters,
I with their National Piofessiorial Qiialification for Headship,
I with a National Senioi. Leadership Qualification,
I with a Strategic Leadership and Management Cmt Level 7 Diploma
I with a teacher appi'eiiticeship to gain their PGCE
The school has a rolling programme of training and development for all staff. Continuing pi'ofessional development is
a key prioi'ity for the School.
Our Deputy Head was commissioned to undertake an exlernal Safeguarding audit al anothei- independent school
The School has 2 members of staff that are Team Teach trainers who ti'ain the staff team as well as delivering training
at ai)other local special scl)ool
The School operates a robust staff appi'aisal system. Staff join the appi'aisal cycle following successful coinplelion of
their probation. Thei'e were 134 tai'gets set across 56 staff duriiig the yeai-, of which 102 were achieved, 22 were
partially achieved, 2 not achieved and 8 ongoing
The school purchasd an electric mini bus during the yeai. which is charged using our solar panels
The school invested siibstantially in the building and environment with the following.
New kitchen and loilets in the South block
New fencing erected for both sides of the site
- New flooring in two of the classrooms
- New double glazed aluminium fire doors foi. Jo's Barn
Permanent pathway around the Susan James wing
Secondary swing
Page 2

srEP BY STEP SCHOOL LIMITED (REGISTERED NUMBER: 04305048)
REPORT OF THE TRUSTEES
for the YeAr Ended 31 AUGUST 2024
Deep dives were presented to the Teaching and Learning committ¢e on progress dat4 PSHE, Aits Award, Initial
Teachgr training Appi'enticeship and Physical Development
Presentations to the Full Governing Body covered Behaviour and Attitudes including ethics data and team teach,
Personal Development and the Quality of Educatioii with a fo¢us on early learnei's and oui. Earwig platform
The school developed its Use of AAC device5 for pupils to Aid communication and support their well-being, as well as
ti'ialling strat¢gies to support Iliose pupils who are Gestalt Language Processors
Oiii. work experience co-oi'dinalor an'anged placemenls for pupils as well as workshops on site for pupils to access and
develop their vocational skills
More opportunities for pupils to socialise acros5 the school were provided, including a range of curriculum days, a
nurture group and an increase in lunchtinie clubs
The 5¢hool developed its music cutyiculum working alongside the East Sussex music s¢ryi¢e. delivering orchestra
sessions, music assemblig5. individual music sessions and staff training
The sixth form pupils were able to take part in a ￿gI911a[ Jiin Green Challenge with a large rai)ge of other provid¢rs
FinAneial i'eview
Principal funding sources
Th¢ principal soui'ee of income for ihe School is fees paid by Local Authorities. The Trustees are aware that offering
good value for money is paramoui)t when operating in the cui'rent economic climate and al'e committed to continuing to
provide that. We apply as much fee income as possible to the benefit of the piipils attending the School.
We had significant success wilh fundraising during 2023124 and raised a total of £16,672 of unresli'icted funds and
£1,228 of restricted funds.
The Truslees would like lo thank all the charities, companies, clubs, organisations and individuals who supported us
during 2023124 and, in paiticular, would like to thank the following donors'.-
East Gi'instead Rugby Football Club- Sunshine Sevei)s
Tiger Bobs Golf Day
- The Caravan Club
E Grolleau-Begg
- Gioundwork UK, part of Teseo
Ashdown Forest Moi'ris Men
Gutierrez family
Pupils, Parents, Staff and Governors of our school for vai'iou5 fundraising efforts
Reseiwes policy
The Trustees have a policy (last updated on 24th Noveniber 2014) that the Fl'ee Reseryes held by the charity should
equal at least three monihs of piojected Total Resources Expended. The Trustees define Fl'ee Resei'ves as iinreslricled
funds not invested in tangible fixed assets, iiot yel committed or designated for a specific pui'pose, and excluding
liabilities falling due aftei- Inore thai) one year {eg i)on-cun'ent portion of debt). At this level of Fi'e¢ Reserves, the
Triistees coi)sider tl)at the charity would be able to continue operaling in the event of a significant drop in incoming
I'esources.
At the end of Aiigust 2024. the Free Reserves amounted lo £1,154,714 equ81 to 5.3 months of pi'ojected Total Resources
Expended for 2023124, a level wlii¢h is considered acceptable by the Trustees
Page 3

STEP BY STEP SCHOOL LIMITED (REGISTERED NUMBER: 04305048)
REPORT OF THE TRUSTEES
for the Yeai. Ended 31 AUGUST 2024
STRATEGIC REPORT
FinaneiAI and risk management objectives and policies
Key Indicatoi's of Fin8neiAI PeiformAnce
School fee income in 2023124 increased by 17.36 % v5 prior year. Total resources expended increased by 7.80/0. vs prior
year.
Th¢ Charity l)as a fixed rate loan from Natwest to fund part of the capital expenditure for the Susan James Wing and at
end of August 2024 had a loan outstanding of £192.220
Risk Management
The Trustees regularly review the risks to which the charity is exposed lo ensure appropriate conlrols al'e in pla¢¢ aiid to
provide reasonable assurance against fraud and ei'ror. The risks associated with running Step by Step School are both
operational and strategic. Opei'ational risks al'e managed on a day Éo day basis by the Head Teacher and the staff, whilst
the slrategic risks, beii)g mainly legal and financial, are maiiaged by the Board on a periodic basis through Board
meetings, where budget monitoring is a slanding item. The Charity holds the appropriate level of insurance against fire
and perils, liability and professional indeninity.
Future plans
The School is registei'ed for 40 pupils following a Department for Education Ofsted Material Change Inspection in Jiily
2021. The Trustees intend to expaiid the School gradually, whilst maintaining the quality of the provision at a very high
level.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is coiitrolled by its governing documents, a deed of trust, and constitutes a limiled company limited by
guarantee, as defined by the Companies Act1985.
Recj'uitment And appointment of neiv trustee5
There are two types of Trustees: Parent and Independent. The authorised number of Trustees is nine made up of two
Parent Trustees and seven Independent Trustees. The Pai'eiit Trustees are decided by a vole amongst tl)e ciirrent pairnls
and ihe Independent Ti'iislees are reci'uited through peisonal recommei)dations and through on-line platforms such as
Inspiring Governance.
Oi'ganis2tionAI sti'uetui'e
All Dii'eclors of the company are also Trustees of the charity and there are no other Trustees. The Trustees seiving are
noted below. Each Trustee is also a School Govenior.
Decision making
The Govei'nors meet as a full Board and as two Board commirtees: Teaching & Learning and HR & Finance. All key
decisions require approval at tlie fiill Board. Ii)dividual Governors take on prepai'atory woi'k in advance of a Board
meeting. foi. example reviewing certain school policies assigned to thein. Govei'nors visit the School during the day 2-3
times a year to monitor progress within a focused area of the School Impiovement Plan as part of a Quality Assiii'ance
cycle. A professioi)al Clerk suppoi'ls ihe woi'k of the Governors.
The Governing Boai'd also includes the Head Teacl)ei' and a Staff Govemor voted by staff. The Head Teacher and the
Staff Govei'nor are not Trustees nor Company Directors.
Day Éo day management of the School is del¢gat¢d to the Head Teacher, who reports to tl)e Chair of th¢ Board. The
dislinclion between the operatioi)al and sli'ategic roles is clear and is reinforced through Trustee induction and ongoing
li'aining.
Page 4

STEP BY STEP SCHOOL LIMITED (REGISTERED NUMBER: 04305048)
REPORT OF THE TRUSTEES
foi. the YeAr Ended 31 AUGUST 2024
STRucfuRE, GOVERNANCE AND MANAGEMENT
Induction and ti'aining of neiv tyustees
All Trustees are subject to an enhanced DBS check and are required to undertake training in safeguardin￿Child
Protection and the role of a School Governor. All Trustees also receive induction training {including gaining an
appreciation of all policies and pro¢edui'es of Ihe School) fi'om the Head Teaclier and the Chair of the Boai'd. After
induction, Ti'ustees are provided with both ongoing individual and group Ii'aining sessions, delivered on-line and by
outside trainers.
Each Triistee is formally appoiiited for a four yeai. tei'm at the Annual General Meeting of the Members of the charity
which usually takes place during the first quarter of each calendar year. Should a vacancy a]'ise dui'ing Ilie year, the
Board has the power to co-opt a new Ti'ustee for an interim period until the next AGM.
REFERENCE AND ADMINISTRATIVE DETAILS
Registei'ed Company numbei.
04305048 (England and Wales)
Registered ChAI'ity numbei.
1091258
Registered office
Step By Step School
Grinstead Lane
Sharpthorne
East Gi'instead
West Sussex
RH19 4HP
Trustees
Dr C James Director
Ms A Burdge Dii'e¢tor
Ms B Gail Dii'eclor
Ms N Smart Direclor
M Colyer Director
Ms T Lambert Dii'e¢tor
Ms A Lily Directoi.
Ms H A A Scott Dii'ector
M B Bl'own Director (appointed 9.10.23)
Auditol's
WBD Accoiinlai)ts Limited
Statutory Auditor
Marlbi'idge Hoiise
Enterprise Way
Edetibi'idge
Kent
TN8 6HF
BAnkei
Natwest Coininercial Banking
2nd Floor
Tui'npik¢ House
123 High Sli'eet
Crawley
West Siissex
RHIO IDQ
Pag¢ 5

STEP BY STEP SCHOOL LIMITED (REGISTERED NUMBER: 04305048)
REPORT OF THE TRUSTEES
for the Year Ended 31 AUGUST 2024
AUDITORS
The auditors, WBD Accountants Limited, will be proposed for re-appointment at the forthcoming Annual General
Meeting.
Report of the trust¢¢s. incorporating a strategic report, approved by order of the board of trustees, as the company
directors, on 24 February 2025 and signed on the board's behalf by:
Ms A Burdge- Trustee
Page 6

STEP BY STEP SCHOOL LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the YeAI' Ended 31 AUGUST 2024
The trustees (who are also the directors of Step By Step School Limited for the purposes of company law) are
responsible for preparing the Report of the Trustees and the finaiicial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted A￿ountIng Practice).
Company law requires the trustees to prepare financial statements for each financial yeai. which give a true and fair view
of the state of affairs of the charitable company and of the incoining resoui'ces and applicalion of ￿Sources, including
the income and expendilui'e. of the chai'ilable company for that period. In prepai'ing those financial statements, the
'ustees are required to
select suitable accounling policies and then apply them consistently;
observe the methods and principles iii the Chai'ity SORP;
make judgements and estimates that are reasonable and prudent.
State whethei. appli¢able accounting standards have been followed, subject to any material departures disclosed and
explained in Ilie financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in business.
The trustees are responsible for keeping proper aceounting I'ecords which disclose with reasonable accuracy at any time
the financial positioii of tl)e charitable company and to enable them to eiisuir that the financial statements comply with
the Companies Act 2006. They are a150 I'esponsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far a5 th¢ trustees are aware..
there is no i'elevant audit infomialion of which the charitable eoinpany's auditors are unaware; and
the trustees have taken all steps tl)at they ought lo have taken to make themselve5 aware of any relevant audit
information and to establish ihat the auditors are aware of that information.
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
STEP BY STEP SCHOOL LIMITED
Oplnion
We have audited the financial statements of Step By Step School Limited (the 'charitable company,) for the year ¢i)ded
31 Augltst 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Slatement and
notes to the financial statements, including a summary of significant accounting policies. The financial reporting
framework that has been applied in theii. preparation is applicable law and United Kingdom Accounting Standards
(United Kingdoin Generally Accepted Accounting Practice).
In our opinion the financial slatements..
give a true and fair view of the slate of the charitable company's affairs as at 31 August 2024 and of its incoming
resoui'ces and application of resoui'ces, including its income and expenditure, for lh¢ y¢ai' then ended.
have been properly prepaiEd in accordajice with Uniled Kingdom Generally Accepted Accouiiling Practice. and
have been prepared in accordance with the requirements of the Companies Acl 2006.
Basis for opinion
We conducted our audit in accordance with International Siandards on Auditing (UK) (ISAS (UK)) and appli¢able law.
Oiir I'esponsibilities under those standards are furtliei. described in the Audilois, resp0115ibililies for the audit of the
financial statements section of our i'eport. We are independent of the fjharitkble coinpany in accordance with the ethical
requirements that al'e i'elevant to our audit of the finai)Gial statemeiits in the UK, including th¢ FRC'S Etliical Standard,
and we have fulfilled our otl)er ethical responsibilities in accordance with these requiremenls. We believe that the audit
¢vid¢n¢e we have obtained is sufficient and appropriate to provide a basis for our opinion.
conclu5ioiis relating to going concei'n
In auditing the financial statemei)ts, we have concluded that the trustee5' use of the going concern basis of ac¢ounting in
the preparation of ihe financial statements is appropriate.
Based on ihe work we have perfornied, we have Iiot iderktified any material uncertainties relatii)g to events or conditions
that, individually or collectively, may cast significant doubt on the charitable coinpany's ability to continu¢ as a going
oncern for a period of at least twelve months froin when the financial statements are authorised for issue.
Our r¢5ponsibilities and the responsibilities of the trustees with respect to going conceni are described in the relevant
sections of this report.
Othei. infoi'mxtion
The trustees Rre responsible for the other information. The other information comprises ihe infoi'mation included in the
Annual Report, other ihan the financial statements and our Repoit of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other infoi'mation and, except to the extent otherwise
explicitly slated in our report, we do not expi'ess any forn) of assurance con¢liision thereon.
In connection wilh our audit of the financial slatemenls, oui. responsibility is to l'ead the othei. information ai)d, in doing
so, consider wl)ether the other inforniation is materially inconsistent with the financial 5talements oi. our knowledge
obtained in the audit or otherwise appeal's to be materially misstated. If we identify such matei'ial inconsistencies or
apparent material misstatements, we al'e required to detei'mine whethei. this gives i-ise to a material misslatemenl in the
finaiicial statements Ihemselves. If, based 011 the work we have performed, we conclude Ihat thei'e is a Inaterial
mi5St8tement of this other ii)formation, we are required to report that fact. We hav¢ nothing to I'eport in this regard.
Opiiiions on othei. mAtteis piysci'ibed by the Companies Act 2006
In our opinion, based on tl)e work uiideitaken iii the course of the audit:
the infoi'matioi) given in the Report of the Ti'ustees for the financial year for which tlie financial statements are
pi'epai'ed is consistent with the financial slalements. and
the Report of the Trustees has been prepared in accordance with applicable legal requii'emenls.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE iVIEMBERS OF
STEP BY STEP SCHOOL LIMITED
MAttei¥ on )Yhich Ive are required to itport by exception
Jn tlie light of the knowledge and understanding of the Gharitable ¢ompany and its environment oblained in ihe course of
the audit, we have not id¢iitified Inalerial misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report lo you
if, in our opinion:
adequate accounting recoi'ds have not been kept or returns adequate for our audit have not been received from
braiiches not visited by us. oi.
the financial statement5 are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remunerntion specified by law are not made. or
we have not rec¢iv¢d all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the
charitable company for the purposes of company law) are responsible for the preparation of the financial statemeiits and
for being satisfied that they give a true and fair view, and foi. such internal control as Ilie ti'ustees d¢tei'mii)e is necessary
to enable the preparation of financial stateinents that are free from material misslatemei)t, wheihei. due to fraud or error.
In preparing the financial statements, the trustees are responsible for a5sessiiig the charitable company's ability to
eontiiiue as a going concern, disclosing, as applicable. Inatters related to going Concei'n and using the going concern
basis of accounting iinle5S the trustees either intend to liquidale the charitable coinpRny or to cease operations, or have
no r¢alisti¢ alternalive but to do so.
Page 9

REPORT OFTHE INDEPENDENT AUDITORS TO THE MEMBERS OF
STEP BY STEP SCHOOL LIMITED
Our responsibilities for the audit of the finAnci#l stAtements
Our objectives are to obtain reasonable assurance about whether Ihe financial statemei)ts as a whole are free from
material misstatement, whethei. due to fraud or en'or, and to issue a Report of the Independent Auditors ihat includes our
opinion. Reasonable assurance is a high level of assurance, but is not a giiarantee that ali audit conducted in accordance
with ISAS {UK) will always detect a mat¢rial misslatement when it exists. Misstatements can arise from fraud or error
and are considei'ed material if, individually or in the aggregate, they wuld reasoi)obly be expected io influence the
economic decisions of user5 taken on the basis of these financial statements.
The extent to which our procedurg5 are capable of detecting itTegularities, including fraud is detailed below:
As pait of designing our audit, we determined Inaleriality and assessed the risks of material misstatement in the financial
slateinenls, iiicluding how fraud niay occur by enquii'ing of management of its own consideratioii of fraud.
We obtaiiied an undei'slanding of the legal and regulatory frameworks that are applicable to the company and determined
that the most significant are those that relate to ihe compliance with the education, healih and safety and vai'ious
legislation governing safeguarding children and we consid¢i'¢d tl)e extetit to which non coinpliance might have a material
effect on the financial statements of tl)e ¢ompany.
We also coJ)5idered those laws and regulations that have a direct impact on the preparation of the financial statements
such as the Cliarities Act 2011 aiid Companies Act 2006.
In addition, we considered provisions of other laws and regulations that do not have a direct inipact on financial
statements but compliance with which Inay be fundamental to the company's ability to opei'ate or avoid a material
penalty. These include data protection and employment.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements,
including the risk of override of controls and detemiined that the principal risks were I'¢lated to i'evenue recognition,
posting inappropriate joui'nal entries and manageinei)t bias in accounting estimates and judgement areas of the financial
5tatement5 su¢h As ac¢i'uals and carrying value of fixed assets.
Audit procedures performed by the engagement team includ¢d:
Discussions with management and I'eview of third party reports, including consideration of known or suspected
instances of non-compliance witl) laws and i'egulations aiid fraud.
Underslandiiig of the management's internal controls designed to prevent and detect irregularities
Reviewing i'elevant meeting minutes.
System walk-trough tests used to develop an in depth undeislanding of the entity's control enviioninent, however
miniinal relian¢e is placed on contiol within the audit appioacli. Substantive test of detail cari'ied out, with a broad
scope, in order to explore all aspects of revenue I'ewgnition.
Perfoi'ming ai)alyli¢al pi'ocedures to identify any unusual or unexpected i'elationships that Inay ii)dicate risk of material
misstatemenl due to fraud.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with
applicable laws and regulations.
Auditing the risk of management override of conlrols, including tlirougl) lestii)g journal entries and othei. adjustments
for approprialeness.
Thei'e are inhei'ent limitations in tlie audit procedui'es described above and the further ￿moVed noi)-coinpliance with
laws and regulations is from ihe events and tt7nsactioi)s reflected li) the financial statemenls, the less likely we would
become aware of it. Also, the i'isk of not detecting a matei'ial misstatement due to fi'aud is higher Élian the risk of not
detecting one resulting from eri'or as fraud may ii)volve deliberate concealment, by for exaniple, forgery or international
misrepresentation or through collusion.
A further description of our responsibililies for the audit of the financial statements is localed on the Financial Reporting
Council's website at www.fi'c.org.Iik/auditorsi'esponsibilities. This description forms part of our Report of Ihe
Independent Auditors.
Page 10

REPORT OF THE INDEPEP4DENT AUDITORS TO THE MEMBERS OF
STEP BY STEP SCHOOL LIMITED
Use of oui. I'eport
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. Our audit work has been undertaken so that we might state to the charitable company's
membeis ih05e Inatters we are required to state to Ihem in an audilors, report and for no other puipose. To the fullest
extent permitted by law, we do not accept or assume i'esponsibility to anyone other than the charitable company and the
harilabl¢ ¢oinpaiiy's members as a body, for our audit work, for this repoit, or for the opinions we have formed.
K G Wood FCCA (Senior Stattitory Auditor}
for and on bel)alf of WBD Accountants Limited
Statutory Auditor
Marlbi'idge House
Entei'prise Way
Ed¢i)bridge
Kent
TN8 6HF
24 February 2025
Pagell

STEP BY STEP SCHOOL LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 AUGUST 2024
31.8.24
Totsl
fltnds
31.8.23
Total
funds
Unreslricled
Fui)ds
Restricted
Funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
16,974
1,229
18,203
19.800
Charitable activities
School running
2,582,924
2,582,924
2,200,779
Other trading activities
Investment income
26,996
50,615
26,996
50,615
19,072
25.454
Tott41
2,677,509
1.229
2,678,738
2,265,105
EXPENDITURE ON
Raising ￿ndS
910
910
4,841
Charitable activities
School running
Support costs
2.324,401
28,497
17,903
2,342,304
28,497
2,168,183
26,505
TotAI
2,353,808
17,903
2,371,711
2,199,529
NET INCOMEI(EXPENDITURE)
323,701
(16.674)
307,027
65,576
RECONCILIATION OF FUNDS
Total funds brought forwai'd
1.889,284
171,690
2,060,974
1,995,398
TOTAL FUNDS CARRIED FORWARD
2,212,985
155,016
2,368,001
2,060.974
The notes fonn part of these financial slalemenls
Page 12

STEP BY STEP SCHOOL LIMITED (REGISTERED NUMBER: 04305048)
BALANCE SHEET
31 AUGUST 2024
31.8.24
Total
funds
31.8.23
Total
funds
Unresti'icted
Funds
Restricted
Funds
Notes
FIXED ASSETS
Tangible assets
13
,199,599
153,484
1,353,083
1,390,438
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
14
15
184
35,261
1,249,442
184
35,261
.250,974
184
35,709
920,683
1.532
1,284,887
1,532
1,286,419
956,576
CREDITORS
Amounts falling due within one year
16
(104,673)
{104,673)
(93,692)
NET CURRENT ASSETS
1,180,214
1,532
1,181,746
862.884
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,379.813
155,016
2,534,829
2,253,322
CREDITORS
Amounts falling due after more than one year
17
(166,828)
(166.828 }
(192,348)
NET ASSETS
2,212,985
155,016
2,368,001
2,060,974
FUNDS
Unrestricted fuiids
Rest]'icted funds
21
2,212,985
155,016
1,889,284
171,690
TOTAL FUNDS
2,368,001
2,060,974
The financial slatements were approved by the Boai'd of Tru5t¢es and authorised for issue on 24 February 2025 and wei'e
signed on ils behalf by:
A Burdge- Ti'iistee
The notes form part of these financial statements
Page 13

STEP BY STEP SCHOOL LIMITED
CASH FLOW STATEMENT
foi. the Year Ended 31 AUGUST 2024
31.8.24
31.8.23
Note5
Cash flows from operAting activities
C8sli generated from operations
398,310
178,842
Net cash provided by operating activities
398,310
178,842
CAsh flows from investiiig activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
(98,538)
4,500
50,615
(26,773)
25,454
Net cash used in investing activities
(43,423)
(1,319)
Cash flows from financing #ctivitie$
Loan repayments in year
(24,596)
(23,610)
Net Cash used in financing activities
(24,596)
(23,610)
Chaiige in cAsh And cash equivalents in
the repoi'ting period
Cash and cash equivalents at the
beginning of the i'eporting period
330,291
153,913
920,683
766,770
Cash and cash equivalents #t the end of
tli¢ i'epoi'ting pei'iod
1,250,974
920,683
The notes form part of ihese financial slalements
Page 14

STEP BY STEP SCHOOL LIiIiITED
NOTES TO THE CASH FLOW STATEMENT
for the Yeai. Ended 31 AUGUST 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING AcfiviTIES
31.8.24
31.8.23
Net income foi. th¢ i'eporting period (as per the StAtement of Fiiiancial
Activities)
Adjustments for:
Depreciation charges
(Profit}Iloss on disposal of fixed ass¢t5
Interest received
Decrease in stocks
Deci'easel(increase) in debtors
Increase in ci'editoi's
307,027
65,576
135,781
(4,389)
(50,615)
143,761
169
(25,454)
270
(8,293)
2,813
448
10,058
Net eash pi'ovided by operation5
398,310
178,842
ANALYSIS OF CHANGES IN NET FUNDS
At 1.9.23
Cash flow
At31.8.24
Net cash
Cash at bank and in hand
920,683
330,291
1.250.974
920,683
330,291
,250,974
Debt
Debis falling due within l year
Debts falling dlle after l yeai.
(24,468)
(192,348)
(923)
25,520
(25,391)
(166,828)
(216,816)
24,597
(192,219)
Total
703,867
354,888
,058,755
The notes form part of these fii)ancial slalemenls
Page 15

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINAP4CIAL STATEMENTS
foi. the Year Ended 31 AUGUST 2024
ACCOUNTING POLICIES
Basis of pi'eparing the fJn%ncial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with Ihe Charities SORP (FRS 102) 'Accounting and Repoiting by Charities: Statement
of Recommei)ded Practice applicable to charities prepai'ing their accounts in accordance with the Financial
Reporting Standai'd applicable in the UK and R¢public of Ireland (FRS 102) (effective l January 2019),,
Fii)ancial Rew)rting Standard 102 'T]ie Financial Reporting Standard applicable in the UK and Republic of
Ireland, and ihe Companies Act 2006. The finan¢ial statements have been prepared under the hi5tori¢al cost
¢ottveiitioii.
Income
All income is recognised in the Slalement of Financial Activities once the charity has entitlement to the funds. it
is probable that the in¢ome will be received and the amount can be measui'ed reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal oi. ¢onsti'uctive obligation committing the
charity to that expei)diture, it is pi'obable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditiire is acwunted for on an accruals basis and has
been classified und¢i' headings Ihat ag￿'ega1e all cost related to the category. Whei'e Costs cai)not be directly
attributed to particular headings ihey have been allocated to a¢tivities on a basis consistent with the use of
resources.
Tangible fixed asset5
Tangible fixed assets under the cost model are stated at histori¢al eost less accumulated depreciation and any
impairment losses. Historical cost includes expenditure that is dii'ectly attributable to bringing th¢ asset to the
location and condition necessary foi. it to be capable of operating in the manner intended by management.
Depreciation is chai'ged so as to allocate the cost of assets less thefftr residual value over their estimated useful
lives, using the straight line nieihod.
Depi'eciation is provided on the following basis:
Improvemei)ts to property
Fixtures and fittings
Motor vehicles
in accordance with the property
330/0, 25 % and 200/0 on cost
25% on cost
The assets, residual valiies. useful lives and depi'ecialion methods are i'eviewed and adjusted prospectively if
appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are det¢rmin¢d by comparing the proceeds with the carrying amount and a
rewgnised in the incoine statement..
Stocks
Stocks are valued at the lower of cost and nel realisabl¢ value. After making due allowance for obsolete and slow
Inoving ileins.
TaxAtion
The charity is exempl from corporation tax on ils charitable activities.
Fund accounting
Ui)restt'icled ￿ndS can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular I'esti'i¢ted piii'poses within the objects of the charity. Restriclions
arise when specified by the donor or when funds are raised for particulai. restricted puiposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial statements.
Page 16
¢ontiniied..-

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
for the YeAr Ended 31 AUGUST 2024
ACCOUNTING POLICIES - continued
Hii'e purchase And leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the period of the lease.
Pension costs Ind other post-retirement benefits
The charilable company operates a defined contribution pension scheme. Contributions payable to the charitsble
mpany'5 pension scheme are chai'ged to the Statement of Financial Activities in the period to which they I'elate.
Govei'nment giynts
Government grants are recognised under the accrual model.
Government grants relating to revenue expenditiire are recognised in income on a systematic basis over the
pei'iods in whi¢h tl)e entity recognises the related costs for which the grant is intended lo compensate.
Government grants include Coi'onavirus (COVID-19) National Tgsting Programme and Teachers, Pension
Employer Conlribution Grant
DONATIONS AIYD LEGACIES
31,8.24
31.8.23
Donations
Grants
18,203
18,122
1.678
18,203
19.800
Grants receivd, in¢luded in the above, are as follows:
31.8.24
31.8.23
COVID grant
1,678
OTHER TRADING ACTIVITIC¢ S
31.8.24
31.8.23
School uniform sales
Other income
278
18,794
26,996
26,996
19,072
INVESTMENT INCOME
31.8.24
31.8.23
Deposit account inlerest
50,615
25,454
Page 17
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
foi. the Yeai. Ended 31 AUGUST 2024
INCOME FROM CHARITABLE ACTIVITIES
31.8.24
31.8.23
Activity
School running
School fees
2,582,924
2.200,779
RAISING FUNDS
Raising donatioiis and legacie5
31.8.24
31.8.23
Marketing
Fundraising fees
694
216
4,301
270
910
4,571
Other trading activitie5
31.8.24
31.8.23
Opeiiing stock
Closing stock
184
{184)
454
(184)
270
Aggregate amounts
910
4,841
CHARITABLE AcfiviTIES COSTS
Support
costs (see
note 8)
Direct
Costs
Tota15
School running
Support costs
2,342,304
2,342,304
28,497
28,497
2,342,304
28,497
2,370,801
SUPPORT COSTS
Goveriiance
costs
Support cost5
28,497
Page 18
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- eojitinued
for the Ye41. Ended 31 AUGUST 2024
SUPPORT COSTS- continued
31.8.24
31.8.23
GovernAnce costs
Auditors, remuneration
Auditor5, remuneration for non audit work
Legal and professional fees
Clerk to the Governors
Governor training
Goveinor meeting cost
6,709
2,917
18,254
6,703
4,044
13,781
1,219
383
375
479
138
28,497
26,505
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is slated after Chargin￿{CredIting).
31.8.24
31.8.23
Auditors, remuneralion
Othei. non-audit services
Depreciation - owned assets
Other operatii)g leases
Surplusl(deficit) on disposal of fixed assets
6,709
2,917
135,782
70,822
(4,389)
6,703
4,044
143.761
71,474
169
TRUSTEES, REMUNERATION AND BEIYEFITS
There were iio trustees, remuneration or other benefits for the year ended 31 August 2024 nor for the year ended
31 August 2023.
Trustees, expenses
Truslees, expenses totalling £138 was paid for the year ended 31 August 2024 and £375 for the year ended 31
August 2023.
ii.
STAFF COSTS
31.8.24
31.8.23
Wages and salaries
Social secui'ity costs
Othei. pension costs
1,599,501
129,675
105,384
1,488,081
116,206
91,589
1,834,560
,695,876
The avei'age monthly niiinber of einployees during the year was as follows:
31.8.24
65
31.8.23
61
Teaching and SALT staff
Adininislration staff
Di'ivei.
70
66
Page 19
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
foi. the Year Ended 31 AUGUST 2024
ii.
STAFF COSTS - continued
The number of employees whose employee benefits (excliiding employer pension costs) exceeded £60,000 was..
31.8.24
31.8.23
£80,001- £90,000
£90,001- £100.000
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
funds
INCOME AND ENDOWMENfs FROM
Donations and legacies
14,809
4,991
19,800
ChAI'itAble aetivities
S¢hool I'unning
2,200,779
2,200,779
Other trading activities
Investment income
19,073
25,454
(i)
19,072
25,454
TotAI
2,260,115
4,990
2,265,105
EXPENDITURE ON
Raising funds
4,841
4,841
ChAritAble activities
School I'unning
Support costs
2,146,218
26,505
21,965
2,168,183
26,505
TotAI
2.177.564
21,965
2,199,529
NET INCOME/(EXPENDITURE)
82,551
(16,975)
65,576
RECONCILIATION OF FUNDS
Total funds brought foiward
1,806,734
188,664
,995,398
TOTAL FUNDS CARRIED FORWARD
.889.285
171,689
2,060,974
Page 20
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the YeAr Ended 31 AUGUST 2024
13.
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
fittings
Motor
vehicles
Totals
COST
At I September 2023
Additions
Disposals
1.931,334
49,397
563,125
32,577
(100,oio)
80,899
16,564
{22,000)
2.575,358
98,538
(122,010)
At 31 August 2024
1,980,731
495,692
75,463
2,551,886
DEPRECIATION
At I September 2023
Charge foi. year
Eliminated on disposal
624,084
95,236
479,937
38,734
(99,899)
80,899
1,812
(22,000)
1,184,920
135,782
(121,899)
At 31 August 2024
719,320
418,772
60,711
1,198,803
NET BOOK VALUE
At 31 August 2024
1,261,411
76,920
14,752
1,353,083
At 31 August 2023
1,307,250
83,188
1,390,438
14.
STOCKS
31.8.24
31.8.23
Sto¢ks
184
184
15.
DEBTORS: AMOU]YTS FALLING DUE WITHIN ONE YEAR
31.8.24
31.8.23
Trade debtors
Oiher debtoi's
Pi'epayments and accrued income
125
6,955
28,629
401
34,860
35,261
35,709
Page 21
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - eontinued
foi. the Yeai. Eilded 31 AUGUST 2024
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24
31.8.23
Bank loans and overdrafts (see note 18)
Trade creditors
Social security and other taxes
Other creditors
Acci'uals and deferred income
25.391
8,414
28,950
11,142
30,776
24,468
13,674
21,375
7,679
26,496
104,673
93,692
17.
CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR
31.8.24
31.8.23
Bank loans (see note 18)
166,828
192,348
18.
LOANS
An analysis of the maturity of loans is given below:
31.8.24
31.8.23
Amounts falling due within one year on demaiid:
Bank loans
25,391
24,468
Amounts falling between one and two years..
Bank loai)5- 1-2 years
26,524
25,493
Amounts falling due between two and five yeai's..
Bank loans- 2-5 years
56,650
83,410
Amounts falling due in MO￿ than five years:
Repayable by instslments:
Bank loans more 5 yr by instal
83.654
83.445
19.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
31.8.24
31.8.23
Within one year
Between one ai)d five years
In more than five yeai's
66,298
235,153
77,988
68,958
233,926
133,782
379,439
436,666
Page 22
continued...

STEP BY STEP SCHOOL LIMITED
P40TES TO THE FINANCIAL STATEMENTS- continued
foi. the Year Ended 31 AUGUST 2024
20.
SECURED DEBTS
The following secured debis are included within creditors:
31.8.24
31.8.23
Bank loans
192.219
216,816
The charity has a pensions guarantee of £18.000 and a Natwest cash security for credit cards of £7,500.
There 15 a charge over cash deposit with no security limited by Natwest Bank plc and a debenture over all the
assets of the company also held by Natwest Bank plc.
21.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unrestricted funds
General fund
Site Development
1,779,971
109,313
336,819
(13,118)
2,116,790
96,195
,889,284
323,701
2,212.985
Restricted fujids
DET Outdoor learning areas
Susan James Wing
Yurt and forest area
Foi'est seating area
Pupils resources
Forest School
Sensoiy Shelter
15.765
148,775
2,300
460
468
224
3,698
(8,618)
(6,135)
(1,200)
(240)
(45)
869
(1,305)
7,147
142,640
1,100
220
423
1,093
2,393
171,690
(16.674)
155,016
TOTAL FUNDS
2,060,974
307,027
2,368,001
Page 23
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Yeai. Ended 3] AUGUST 2024
21.
MOVEMENT FUNDS - continued
Net movement in funds, included in the above are as follows:
In¢oming
resources
Resources
expended
Movement
in fund5
Unrestirytted funds
General fund
Site Development
2,677,509
(2,340,690)
(13,118)
336,819
(13,118)
2,677,509
(2,353,808 }
323,701
Resti'icted fund5
DET Outdoor learning areas
Susan James Wing
Yurt and forest area
Forest seating area
Pupils resources
Forest School
Sensory Shelter
(8,618)
(6,135)
{1,200)
{240)
{45)
(210)
(1,455)
(8,618)
(6,135)
(1,200)
{240)
(45)
869
{1,305)
1,079
150
1,229
(17,903)
(16,674)
TOTAL FUNDS
2,678,738
(2,371,711)
307,027
Cornpaiytives for movement in funds
Nel
movement
ID funds
At
31.8.23
At 1.9.22
Unrestrieted funds
General fund
Site Development
,684,303
122,431
95,668
(13,118)
1,779,971
109,313
1,806,734
82,550
1,889.284
Resti'icted fui)d5
DET Oiitdooi. leai'ning areas
Susan Jaines Wing
Yurl and forest area
Forest seatiiig area
Pupils resources
Forest School
Sensory Shelter
27,981
155,386
3,500
700
468
629
(12,216)
(6,611)
(1,200)
(240)
15,765
148,775
2,300
460
468
224
3,698
(405)
3,698
188,664
(16,974)
171,690
TOTAL FUNDS
1,995,398
65,576
2,060,974
Page 24
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - eontinued
for the Yeai. Elided 31 AUGUST 2024
21.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resource5
expended
Movement
in funds
Unrestrieted funds
General fund
Site Development
2,260,115
(2,164,447)
(13,118)
95,668
(13,118)
2,260,115
(2,177.565)
82,550
Restricted fuiids
Other Equipment
DET Outdoor learning a￿a$
Susan Janies Wing
Yurt and forest area
Forest seating area
Forest School
Sei)sory Shelter
720
(i)
(720)
(12,215)
(6,611)
(1,200}
(240}
(405)
(573)
(12,216)
(6,611)
(1,200)
(240)
(405)
3,698
4,271
4,990
(21,964)
(16,974)
TOTAL FUNDS
2,265,105
{2,199,529)
65,576
A cun'ent year 12 months and prior year 12 months combined position is a5 follows..
Net
Inovement
in fund5
At
31.8.24
At 1.9.22
Unrestricted funds
General fund
Site Development
1,684,303
122,431
432.487
(26,236)
2,116,790
96,195
1,806,734
406,251
2.212.985
Resti'ieted funds
DET Outdoor learning areas
Susan James Wing
Yurt and foi'est ai'ea
Forest seating area
Pupils resources
Forest School
Sensory Shelter
27,981
155,386
3.500
700
468
629
(20,834)
(12,746)
(2,400)
(480)
(45)
464
2,393
7,147
142,640
1.100
220
423
1,093
2,393
188,664
(33.648 }
155,016
TOTAL FUNDS
1,995,398
372,603
2.368,001
Page 25
continued...

STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMEP4TS - continued
foi. the Yeai. Eilded 31 AUGUST 2024
21.
MOVEMENT IN FUNDS- continued
A current year 12 month5 and prior year 12 months ¢onibined i)¢t movement in funds. included in the above are
as follows:
Incoming
resoui'ces
Resources
expended
Movement
in funds
Uni'estiicted fund5
General fund
Site Developinent
4,937,624
(4,505,137)
(26,236)
432,487
(26,236)
4,937,624
(4.531,373)
406.251
Restiicttd funds
Other Equipment
DET Oiitdoor learning areas
Susan James Wing
Yurt and forest area
Forest seating area
Pupils resour¢es
Forest School
Sensory Shelter
720
(i)
(720)
{20,833)
(12,746)
(2,400)
(480)
(45)
(615)
(2,028)
(20,834)
(12,746)
(2,400)
(480)
(45)
464
2,393
1.079
4,421
6,219
{39,867)
(33,648)
TOTAL FUNDS
4,943,843
(4,571,240)
372,603
22.
RELATED PARTY DISCLOSURES
There were no related party transactions for the yeai. ended 31 August 2024.
Page 26