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REGISTERED COMPANY NUMBER: 04305048 (England and Wales) REGISTERED CHARITY NUMBER: 1091258
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REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
FOR
STEP BY STEP SCHOOL LIMITED
WED Accountants Limited Statutory Auditor Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF
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STEP BY STEP SCHOOL LIMITED
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CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 AUGUST 2025
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| Report ofthe Trustees | 1 | to | 7 |
| Statement ofTrustees' Responsibilities | 8 | ||
| Report ofthe Independent Auditors | 9 | to | 12 |
| Statement ofFinancial Activities | 13 | ||
| Balance Sheet | 14 | ||
| Cash Flow Statement | 15 | ||
| Notes to the Cash Flow Statement | 16 | ||
| NotestotheFinancialStatements | 17 | to | 26 |
| STEP BY STEP SCHOOL LIMITED
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REPORT OF THE TRUSTEES
for the Year Ended 31 AUGUST 2025
The Trustees of the charity who are also Directors are pleased to present their annual report together with the financial statements of the charity for the year ending 31 August 2025, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102, effective 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The primary activity of the charity is to run Step by Step School, an independent special day school. The School aims to offer an exceptional provision for pupils with autistic spectrum conditions, ranging in age from 4-19, through the delivery of individually tailored teaching programs. AII the children have Education, Health and Care Plans (EHCPs).
The School has developed a high degree of expertise in teaching children and young people with autism. The public benefit of the charity is to provide specialist education in the region for children who are moderately to severely affected by autism. The School also provides advice to parents to help them overcome the challenges of having a child or young person at home with autism.
The mission of the charity is to maximise the potential of pupils with Autistic Spectrum Conditions (ASCs) through evidence based, individually tailored, outstanding teaching to enable them to thrive and live happy, confident lives.
The overall goals of the charity are as follows:-
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To develop in each pupil the skills they need to achieve as high a standard of independence as possible.
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To enable pupils to express choice, exercise control over themselves and their environment and achieve their full potential.
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To provide a highly modified curriculum differentiated to meet the individual needs of each pupil through an appropriately broad and balanced programme of education.
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To ensure the acquisition of appropriate communication skills for active participation in day-to-day experiences and to enhance pupils’ social and emotional growth.
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To monitor and record progress regularly and consistently, ensuring that pupils are appropriately challenged in order to maximise personal development and enhance quality of life.
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To nurture and encourage the development of positive, caring relationships between pupils, their peers and the staff.
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To create a secure environment within which the pupils develop a sense of confidence and self-esteem.
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To build working partnerships with parents/carers in order to promote confidence and develop mutual support and consistency between home and School.
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To co-operate positively with other professionals and specialist services so all of the pupils' needs are addressed.
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To encourage interaction between School and the local community to promote inclusive opportunities.
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To provide training and support to our staff, to ensure that they are competent and confident in their roles and to promote their professional development.
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To maintain our position at the forefront of knowledge in the education of children with autism.
Step by Step School is committed to safeguarding and promoting the welfare of children and young people, and expects all staff and volunteers to share this commitment.
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STEP BY STEP SCHOOL LIMITED
REPORT OF THE TRUSTEES
for the Year Ended 31 AUGUST 2025
STRATEGIC REPORT Achievements and performance
Charitable activities The Trustees consider that the Schoo! has continued to develop in line with the objectives of the charity during 20242025 and would like to highlight the following developments:-
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The School has a rigorous and robust pupil progress data system that is shared with Governors. During the 2024-2025 academic year, 88% of pupils made good or outstanding progress. The School uses a basket of measures to track progress and these are reported to Governors termly, alongside a more detailed progress report annually.
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The School continued to work with a School Improvement Partner (SIP), who provides independent scrutiny of the School across 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.
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Demand for places at Step by Step School continued to be strong. We had 37 pupils on roll at the end of the academic year 2024/2Sand received over 123 consultation papers from Local Authorities for placement over the year.
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At the end of the academic year 2024/25 we had 73 members of staff including 7. Qualified Teachers, 6 Board Certified Behaviour Analysts, 2 Occupational Therapists, 2 Speech & Language Therapists and 5 university student placements.
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Our university student placements receive comprehensive training in ABA, Health & Safety, Safeguarding, Therapy, Communication and classroom-based practical skills, following the same training programme as our Tutors. During this financial year one of our student placements successfully completed their degree and returned to join us as a Tutor.
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During the academic year, the School funded the following qualifications for staff;
~ | member of staff in undertaking a PhD,
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1 with their National Professional Qualification for Headship,
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| with a Strategic Leadership and Management CMI Level 7 Diploma
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| with a teacher apprenticeship to gain their PGCE
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-1 with a Post-Graduate Certificate in Applied Behaviour Analysis
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The school has a rolling programme of training and development for all staff. Continuing professional development is a key priority for the School.
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The School has 2 members of staff that are Team Teach trainers who train the staff team as well as delivering training at another local special school
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The School operates a robust staff appraisal system. Staffjoin the appraisal cycle following successful completion of their probation. There were 164. targets set across 60 staff during the year, of which 151 were achieved, 6. were partially achieved, 4 not achieved and 2 ongoing
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The school invested substantially in the building and environment with the following; ~ New toilets and shower room in Jo’s Barn
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New lean-to linking Jo’s Barn to the Portakabin classroom and resource room
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New gym equipment - Flood defences
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Deep dives were presented to the Teaching and Learning committee on the Teaching and Learning Committee, on communication, teacher and class leader roles, pupil case study and pupil progress.
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~ Presentations to the Full Governing Body covered physical development and independent living skills
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The school developed its use of implementing a total communication approach which included visual supports, schedules and the use of signing
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| STEP BY STEP SCHOOL LIMITED | REPORT OF THE TRUSTEES | for the Year Ended 31 AUGUST 2025 | ~ Our work experience co-ordinator Our work experience co-ordinator work experience co-ordinator experience co-ordinator co-ordinator arranged | develop their vocational vocational skills
~ Our work experience co-ordinator Our work experience co-ordinator work experience co-ordinator experience co-ordinator co-ordinator arranged placements for pupils as well as workshops on site for pupils to access and develop their vocational vocational skills
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Through the use of training and reading groups staff consolidated knowledge on working within a neurodiversity affirming framework developing a glossary of terms and creating a statement on the school’s website
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The school developed its music curriculum working alongside the East Sussex music service including music assemblies, individual music sessions and class group sessions
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The sixth form pupils were able to take part in a regional Jim Green Challenge with a large range of other providers
Financial review
Principal funding sources
The principal source of income for the School is fees paid by Local Authorities. The Trustees are aware that offering good value for money is paramount when operating in the current economic climate and are committed to continuing to provide that. We apply as much fee income as possible to the benefit of the pupils attending the School.
We had significant success with fundraising during 2024/25 and raised a total of £11,939 of unrestricted funds and £504 of restricted funds.
The Trustees would like to thank all the charities, companies, clubs, organisations and individuals who supported us during 2024/25 and, in particular, would like to thank the following donors:-
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East Grinstead Rugby Football Club - Sunshine Sevens
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Ashdown Forest Morris Men
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~ Groundwork UK — part of Tesco
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Pupils, Parents, Staff and Governors of our school for various fundraising efforts
Reserves policy
The Trustees have a policy (last updated on 24th November 2014) that the Free Reserves held by the charity should equal at least three months of projected Total Resources Expended. The Trustees define Free Reserves as unrestricted funds not invested in tangible fixed assets, not yet committed or designated for a specific purpose, and excluding liabilities falling due after more than one year (e.g. non-current portion of debt), At this level of Free Reserves, the Trustees consider that the charity would be able to continue operating in the event of a significant drop in incoming resources.
At the end of August 2025, the Free Reserves amounted to £1,568,885 equal to 6.98 months of projected Total Resources Expended for 2024/25, The reserves have been accumulated to fund a major investment of £1m+ in increasing capacity and improving the existing facilities. See the paragraph below on Future Plans for further details.
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STEP BY STEP SCHOOL LIMITED
REPORT OF THE TRUSTEES
for the Year Ended 31 AUGUST 2025
STRATEGIC REPORT
Financial and risk management objectives and policies
Key Indicators of Financial Performance
School fee income in 2024/25 increased by 12.20% vs prior year. Total resources expended increased by 9.71%. vs prior year.
The charity has a fixed rate loan from NatWest to fund part of the capital expenditure for the Susan James Wing and at end of August 2025 had a loan outstanding of £166,599
Risk Management
The Trustees regularly review the risks to which the charity is exposed to ensure appropriate controls are in place and to provide reasonable assurance against fraud and error. The risks associated with running Step by Step School are both operational and strategic. Operational risks are managed on a day-to-day basis by the Head Teacher and the staff, whilst the strategic risks, being mainly legal and financial, are managed by the Board on a periodic basis through Board meetings, where budget monitoring is a standing item. The charity holds the appropriate level of insurance against fire and perils, liability and professional indemnity.
VAT
On | January 2025, the UK government removed the VAT exemption previously applicable to private education services. As a result, tuition, boarding, and other qualifying services provided by independent schools are now subject to VAT at the standard rate of 20%.
The introduction of VAT has significantly altered our revenue and cost structure. While our charitable status remains unchanged, the school is now required to register for VAT and comply with HMRC regulations on invoicing, reporting and reclaiming VAT on eligible expenses. We have implemented new accounting systems and processes to ensure compliance and mitigate VAT risk. This includes reviewing fee structures, contracts and bundled services to manage partial exemption complexities and optimise VAT recovery where possible.
Pension Liability
The school participated in the Teachers’ Pension Scheme (“TPS”) for it’s qualified teachers up to 31 August 2025, when it withdrew. The recent increases in costs to the employer, along with potential rises for the employee without any increase in final pension amount, rendered the scheme unsuitable and unviable for the school. From 1 September 2025 all qualified teachers will be enrolled into a defined contribution scheme run by Aviva. All other staff are already enrolled into a defined contribution scheme run by The Pensions Trust.
The Trustees believe this change is essential to safeguard the school’s financial stability and maintain the quality of education for pupils.
Future plans
The school is registered for 40 pupils following a Department for Education Ofsted Material Change Inspection in July 2021. At present the Free Reserves include £1.2m to fund future developments of the site and increase the school’s capacity. In light of the Government’s White Paper on schools, published on Monday 23 February 2026, the school is undertaking a strategic planning exercise to determine the optimal balance and size of the school over the next 4 years. Following this a site development plan will be prepared and the surplus reserves will be invested in the development to increase capacity and improve the facilities for pupils.
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STEP BY STEP SCHOOL | | REPORT OF THE TRUSTEES | for the Year Ended 31 AUGUST
STEP BY STEP SCHOOL LIMITED
for the Year Ended 31 AUGUST 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documents, a deed of trust, and constitutes a limited company limited by guarantee, as defined by the Companies Act 1985.
Recruitment and appointment of new trustees
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 Parent Trustees are decided by a vote amongst the current parents and the Independent Trustees are recruited through personal recommendations and through on-line platforms such as Inspiring Governance.
Organisational structure
All Directors of the company are also Trustees of the charity and there are no other Trustees. The Trustees serving are noted below. Each Trustee is also a School Governor.
Decision making
The Governors meet as a full Board and as two Board committees: Teaching & Learning and HR & Finance. All key decisions require approval at the full Board. Individual Governors take on preparatory work in advance of a Board meeting, for example reviewing certain school policies assigned to them. Governors visit the School during the day 2-3 times a year to monitor progress within a focused area of the School Improvement Plan as part of a Quality Assurance cycle. A professional Clerk supports the work of the Governors.
The Governing Board also includes the Head Teacher and a Staff Governor voted by staff. The Head Teacher and the Staff Governor are not Trustees nor Company Directors.
Day to day management of the School is delegated to the Head Teacher, who reports to the Chair of the Board. The distinction between the operational and strategic roles is clear and is reinforced through Trustee induction and ongoing training.
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STEP BY STEP SCHOOL LIMITED
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REPORT OF THE TRUSTEES
for the Year Ended 31 AUGUST 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Induction and training of new trustees
All Trustees are subject to an enhanced DBS check and are required to undertake training in Safeguarding/Child Protection and the role of a School Governor. All Trustees also receive induction training (including gaining an appreciation of all policies and procedures of the School) from the Head Teacher and the Chair of the Board. After induction, Trustees ate provided with both ongoing individual and group training sessions, delivered on-line and by outside trainers.
Each Trustee is formally appointed for a four year term 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 arise during the year, the Board has the power to co-opt a new Trustee for an interim period until the next AGM.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 04305048 (England and Wales)
Registered Charity number 1091258
Registered office Step By Step School Neylands Grinstead Lane Sharpthorne East Grinstead West Sussex RH19 4HP
Trustees
Dr C James Director (resigned 5.12.24) Ms A Burdge Director (resigned 14.7.25) Ms B Gan Director (resigned 7.3.25) Ms N Smart Director M Colyer Director Ms T Lambert Director (resigned 8.9.25) Ms A Lily Director (resigned 4.2.25) Ms HA A Scott Director MB Brown Director Mrs S B Patel (appointed 13.5.25)
Auditors
WBD Accountants Limited Statutory Auditor Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF
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Bankers NatWest Bank 250 Bishopsgate London EC2M 4AA
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STEP BY STEP SCHOOL LIMITED
REPORT OF THE TRUSTEES
for the Year Ended 31 AUGUST 2025
AUDITORS
The auditors, WBD Accountants Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 23 February 2026 and signed on the board's behalf by:
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V arte Gr:
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M Colygr -Trustee
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STEP BY STEP SCHOOL LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES
for the Year Ended 31 AUGUST 2025
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 financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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- observe the methods and principles in the Charities SORP; ~ make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible 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 as the trustees are aware:
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there is no relevant audit information of which the charitable company's auditors are unaware; and
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- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF STEP BY STEP SCHOOL LIMITED
| | Opinion We have | 31
We have audited the financial statements of Step By Step Schoo! Limited (the ‘charitable company’) for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 August 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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- have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
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In our opinion, based on the work undertaken in the course of the audit:
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the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the Report of the Trustees has been prepared in accordance with applicable legal requirements.
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STEP BY STEP SCHOOL LIMITED REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material 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 to you if, in our opinion:
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adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received 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 statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF STEP BY STEP SCHOOL LIMITED
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Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
As part of designing our audit, we determined materiality and assessed the risks of material misstatement in the financial statements, including how fraud may occur by enquiring of management of its own consideration of fraud.
We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant are those that relate to the compliance with the education, health and safety and various legislation governing safeguarding children and we considered the extent to which non compliance might have a material effect on the financial statements of the company.
We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011 and Companies Act 2006.
In addition, we considered provisions of other laws and regulations that do not have a direct impact on financial statements but compliance with which may be fundamental to the company's ability to operate 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 determined that the principal risks were related to revenue recognition, posting inappropriate journal entries and management bias in accounting estimates and judgement areas of the financial statements such as accruals and carrying value of fixed assets.
Audit procedures performed by the engagement team included:
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Discussions with management and review of third party reports, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.
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Understanding of the management's internal controls designed to prevent and detect irregularities
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Reviewing relevant meeting minutes.
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System walk-trough tests used to develop an in depth understanding of the entity's control environment, however minimal reliance is placed on control within the audit approach. Substantive test of detail carried out, with a broad scope, in order to explore all aspects of revenue recognition.
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Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risk of material misstatement 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 controls, including through testing journal entries and other adjustments for appropriateness.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error as fraud may involve deliberate concealment, by for example, forgery or international misrepresentation or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF STEP BY STEP SCHOOL LIMITED
| | Use of our report | This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of | the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members | those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
¥COorA
K G Wood FCCA (Senior Statutory Auditor) WED Accountants WBD Accountants Limited Statutory Auditor Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF
Date: 23 February 2026
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STEP BY STEP SCHOOL LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 AUGUST 2025
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|31.8.25|31.8.24|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|2|11,939|504|12,443|18,203|
|Charitable|activities|5|
|School|running|2,898,851|-|2,898,851|2,582,924|
|Other|trading|activities|3|19,458|-|19,458|26,996|
|Investment|income|4|51,708|-|51,708|50,615|
|Total|2,981,956|504|2,982,460|2,678,738|
|EXPENDITURE|ON|
|Raising|funds|6|2,165|-|2,165|910|
|Charitable|activities|7|
|School|running|2,523,852|10,710|2,534,562|2,342,304|
|Support|costs|$2,514|-|$2,514|28,497|
|Total|2,578,531|10,710|2,589,241|2,371,711|
|NET INCOME/EXPENDITURE)|403,425|(10,206)|393,219|307,027|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|2,212,985|155,016|2,368,001|2,060,974|
|TOTAL FUNDS CARRIED FORWARD|2,616,410|144,810|2,761,220|2,368,001|
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The notes form part of these financial statements
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STEP BY STEP SCHOOL LIMITED
BALANCE SHEET 31 AUGUST 2025
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|Unrestricted|Restricted|Total|Total|
|Funds|Funds|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|13|1,170,761|142,774|1,313,535|1,353,083|
|CURRENT|ASSETS|
|Stocks|14|-|-|-|184|
|Debtors|15|69,159|-|69,159|35,261|
|Cash|at bank|and|in hand|1,644,668|865|1,645,533|1,250,974|
|1,713,827|865|1,714,692|1,286,419|
|CREDITORS|
|Amounts|falling due within|one year|16|(126,942)|-|(126,942)|(104,673)|
|587750|
|NET CURRENT|ASSETS|1,586,885|865|1,587,750|1,181,746|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|2,757,646|143,639|2,901,285|2,534,829|
|CREDITORS|
|Amounts|falling due|after more|than|one year|17|(140,065)|-|(140,065)|(166,828)|
|NET ASSETS|2,,617,581|143,639|2,761,220|2,368,001|
|FUNDS|21|
|Unrestricted|funds|2,620,971|2,212,985|
|Restricted|funds|140,249|155,016|
|TOTAL FUNDS FUNDS|2,761,220|2,368,001|
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TOTAL FUNDS FUNDS
The financial statements were approved by the Board of Trustees and authorised for issue on 23 February 2026 and were signed on its behalf by: M Colyer|-|Trusteeax Be
The notes form part of these financial statements
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STEP BY STEP SCHOOL LIMITED
| CASH FLOW STATEMENT | |||
|---|---|---|---|
| for theYear Ended 31 AUGUST 2025 | |||
| 31.8.25 | 31.8.24 | ||
| Notes | £ | £ | |
| Cash flows from operating activities | |||
| Cash generated from operations | 1 | 467,140 | 398,310 |
| Net cash provided by operating activities | 467,140 | 398,310 | |
| Cash flows from investing activities | |||
| Purchase oftangible fixed assets | (132,921) | (98,538) | |
| Saleoftangible fixed assets | 34,252 | 4,500 | |
| Interest received | 51,708 | 50,615 | |
| Netcash used in investing activities | (46,961) | (43,423) | |
| Cash flows from financing activities | |||
| Loan repayments inyear | (25,620) | (24,596) | |
| Net cash provided by/(used in) financing activities | (25,620) | (24,596) | |
| Change in cash and cash equivalents in | |||
| the reporting period | 394,559 | 330,291 | |
| Cash and cash equivalents at the | |||
| beginning of the reporting period | 1,250,974 | 920,683 | |
| Cash and cash equivalents at the end of | |||
| thereportingperiod | 1,645,533 | 1,250,974 |
The notes form part of these financial statements
Page 15
STEP BY STEP SCHOOL LIMITED
NOTES TO THE CASH FLOW STATEMENT
for the Year Ended 31 AUGUST 2025
- RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| 31.8.25 | 31.8.24 | |
|---|---|---|
| £ | £ | |
| Net income for the reporting period (as per the Statement ofFinancial | ||
| Activities) | 393,219 | 307,027 |
| Adjustments for: | ||
| Depreciation charges | 138,158 | 135,781 |
| Loss/(profit) on disposal offixed assets | 59 | (4,389) |
| Interest received | (51,708) | (50,615) |
| Decrease in stocks | 184 | - |
| (Increase)/decrease in debtors | (33,898) | 448 |
| Increase in creditors | 21,126 | 10,058 |
| Netcashprovidedbyoperations | 467,140 | 398,310 |
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.9.24 | Cash flow | At 31.8.25 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 1,250,974 | 394,559 | 1,645,533 |
| 1,250,974 | 394,559 | 1,645,533 | |
| Debt | |||
| Debts falling due within 1 year | (25,391) | (1,143) | (26,534) |
| Debts fallingdue after 1 year | (166,828) | 26,763 | (140,065) |
| (192,219) | 25,620 | (166,599) | |
| Total | 1,058,755 | 420,179 | 1,478,934 |
Page 16
| |
|
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 AUGUST 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland! and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method.
Depreciation is provided on the following basis:
Improvements to property - in accordance with the property Fixtures and fittings - 33%, 25% and 20% on cost Motor vehicles ~ 25% on cost
The assets' residual values, useful lives and depreciation methods are reviewed 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 determined by comparing the proceeds with the carrying amount and are recognised in the income statement..
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 17
| |
| | |
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 AUGUST 2025
- ACCOUNTING POLICIES- continued
Hire 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 and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Government grants
Government grants are recognised under the accrual model.
Government grants relating to revenue expenditure are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
Grants include Teachers' Pension Employer Contribution Grant
| 2. | DONATIONS AND LEGACIES | DONATIONS AND LEGACIES | ||
|---|---|---|---|---|
| 31.8.25 | 31.8.24 | |||
| £ | £ | |||
| Donations | 12,443 | 18,203 | ||
| 3. | OTHERTRADING ACTIVITIES | |||
| 31.8.25 | 31.8.24 | |||
| £ | £ | |||
| Other income | 18,550 | 26,996 | ||
| 4, | INVESTMENT INCOME | |||
| 31.8.25 | 31.8.24 | |||
| £ | £ | |||
| Deposit account interest | 51,708 | 50,615 | ||
| 5. | INCOME FROM CHARITABLE ACTIVITIES | |||
| 31.8.25 | 31.8.24 | |||
| Activity | £ | £ | ||
| Schoolfees | Schoolrunning | 2,898,851 | 2,582,924 |
Page 18
continued...
|
|
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 AUGUST 2025
| 6. | RAISING FUNDS | |||
|---|---|---|---|---|
| Raising donations and legacies | . | |||
| 31.8.25 | 31.8.24 | |||
| £ | £ | |||
| Marketing | 1,789 | 694 | ||
| Fundraising fees | 192 | 216 | ||
| 1,981 | 910 | |||
| Other trading activities | ||||
| 31.8.25 | 31.8.24 | |||
| £ | £ | |||
| Opening stock | 184 | 184 | ||
| Closing stock | - | (184) | ||
| 184 | —_—— | |||
| Aggregate amounts | 2,165 | 910 | ||
| 7. | CHARITABLE ACTIVITIES COSTS | |||
| Support | ||||
| Direct | costs (see | |||
| Costs | note 8) | Totals | ||
| £ | £ | £ | ||
| School running | 2,535,184 | - | 2,535,184 | |
| Support costs | ~ | $2,514 | 52,514 | |
| 2,535,184 | 52,514 | 2,587,698 | ||
| 8. | SUPPORT COSTS | |||
| Governance | ||||
| costs | ||||
| £ | ||||
| School running | $1,537 | |||
| Support costs | 977 | |||
| 52,514 | ||||
| 31.8.25 | 31.8.24 | |||
| Governance costs | £ | £ | ||
| Auditors’ remuneration | 7000 | 6709 | ||
| Non-audit | 5966 | 2917 | ||
| Legal and professional fees | 38571 | 18254 | ||
| Governor training | 585 | 479 | ||
| Governor meeting cost | 392 | 138 | ||
| $2,514 | 28,497 |
Page 19
continued...
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 AUGUST 2025
- NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|31.8.25|31.8.24|
|£|£|
|Auditors'|remuneration|7,000|6,709|
|Other|non-audit|services|5,966|2,917|
|Depreciation|- owned|assets|138,158|135,782|
|Other|operating|leases|62,889|70,822|
|(Deficit)/surplus|on|disposal|of fixed|assets|59|(4,389)|
----- End of picture text -----
- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
STAFF COSTS
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|31.8.25|31.8.24|
|£|£|
|Wages|and|salaries|1,805,209|1,599,501|
|Social|security|costs|162,328|129,675|
|Other|pension|costs|115,477|105,384|
|2,083,014|1,834,560|
|The|average|monthly|number of employees|during the year was|as|follows:|
|31.8.25|31.8.24|
|Teaching|and|SALT|staff|65|65|
|Administration|staff|4|4|
|Caretaker|I|I|
|70|70|
|The|number of employees of employees employees|whose|employee|benefits|(excluding|employer|pension|costs)|exceeded|£60,000|was:|
|31.8.25|31.8.24|
|£90,001|-|£100,000|1|1|
|12.|COMPARATIVES FOR THE|STATEMENT OF FINANCIAL|ACTIVITIES|
|Unrestricted|Restricted|Total|
|Funds|Funds|funds|
|:|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|16,974|1,229|18,203|
|Charitable|activities|
|School|running|2,582,924|-|2,582,924|
|Other|trading|activities|26,996|-|26,996|
|Investment|income|50,615|-|50,615|
|Total|2,677,509|1,229|2,678,738|
----- End of picture text -----
The number of employees of employees employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
Page 20
continued...
| |
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 AUGUST 2025
| 12. | COMPARATIVESFORTHESTATEMENTOF | OFFINANCIALACTIVITIES | ACTIVITIES- Unrestricted |
continued Restricted |
Total |
|---|---|---|---|---|---|
| Funds | Funds | funds | |||
| £ | £ | £ | |||
| EXPENDITURE ON | |||||
| Raising funds | 910 | - | 910 | ||
| Charitable activities | |||||
| School running | 2,324,401 | 17,903 | 2,342,304 | ||
| Support costs | 28,497 | - | 28,497 | ||
| Total | 2,353,808 | 17,903 | 2,371,701 | ||
| NETINCOME/(EXPENDITURE) | 323,701 | (16,674) | 307,027 | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 1,889,284 | 171,690 | 2,060,974 | ||
| TOTALFUNDSCARRIEDFORWARD | 2,212,985 | 155,016 | 2,368,001 | ||
| 13. | TANGIBLE FIXED ASSETS | ||||
| Improvements | Fixtures | ||||
| to | and | Motor | |||
| property | fittings | vehicles | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At | September 2024 | 1,980,73 | 495,692 | ||
| Additions Disposals Adjustment forVATreclaimed |
112,646 - (9,519) |
20,275 (15,872) (24,733) |
- - - |
132,92] (15,872) 4,252) |
|
| At 31 August 2025 | 2,083,858 | 475,362 | 75,463 | 2,634,683 | |
| DEPRECIATION | |||||
| At 1 September 2024 | 719,320 | 418,772 | 60,711 | 1,198,803 | |
| Charge foryear | 102,277 | 30,349 | 5,532 | 138,158 | |
| Eliminated on disposal | ~ | (15,813) | - | (15,813) | |
| At 31 August 2025 | 821,597 | 433,308 | 66,243 | 1,321,148 | |
| NETBOOKVALUE | |||||
| At31 August2025 | 1,262,261 | 42,054 | 9,220 | 1,313,535 | |
| At31August2024 | 1,261,411 | 76,920 | 14,752 | 1,353,083 |
Page 21
continued...
STEP BY STEP SCHOOL LIMITED
;
| NOTES TO THE FINANCIAL STATEMENTS- continued | NOTES TO THE FINANCIAL STATEMENTS- continued | ||
|---|---|---|---|
| for | the Year Ended 31 AUGUST 2025 | ||
| 14. | STOCKS | ||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Stocks | : | 184 | |
| 15. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Other debtors | 6,642 | 401 | |
| VAT | 28,369 | - | |
| Prepayments and accrued income | 34,148 | 34,860 | |
| 69,159 | 35,261 | ||
| 16. | CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR | ||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Bank loans and overdrafts (see note 18) | 26,534 | 25,391 | |
| Trade creditors | 11,123 | 8,414 | |
| Social security and other taxes | 38,253 | 28,950 | |
| Other creditors | 10,397 | 11,142 | |
| Accruals and deferred income | 39,110 | 30,776 | |
| 125,417 | 104,673 | ||
| 17. | CREDITORS: AMOUNTS FALLING DUEAFTERMORETHANONEYEAR | ||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Bank loans (see note 18) | 140,065 | 166,828 | |
| 18. | LOANS | ||
| An analysis ofthe maturity ofloans is given below: | |||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Amounts falling due within one year on demand: | |||
| Bank loans | 26,534 | 25,391 | |
| Amounts falling between one and two years: | |||
| Bank loans - | -2 years | 27,718 | |
| Amounts falling due between two and five years: | |||
| Bank loans - 2-5 years | 90,796 | 56,650 | |
| Amounts falling due in more than five years: | |||
| Repayable by instalments: | |||
| Bankloansmore5yearsbyinstalments | 21,551 | 83,654 |
Page 22
continued...
| | |
:
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 AUGUST 2025
- LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|31.8.25|31,8.24|
|£|£|
|Within|one|year|67,014|66,298|
|Between|one|and|five|years|235,630|235,153|
|In|more|than|five|years|77,988|77,988|
|380,632|379,439|
|20.|SECURED|DEBTS|
----- End of picture text -----
The following secured debts are included within creditors:
Bank loans
----- Start of picture text -----
|||
|---|---|
|31.8.25|31.8.24|
|£|£|
|166,599|192,219|
----- End of picture text -----
The charity has a pensions guarantee of £18,000.
There is 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.
- MOVEMENT IN FUNDS
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.9.24|in|funds|31.8.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|2,116,790|421,104|2,538,894|
|Site|Development|96,195|(3,118)|83,077|
|2,212,985|407,986|2,620,971|
|Restricted|funds|
|DET|Outdoor|learning|areas|7,147|(4,559)|2,588|
|Susan|James|Wing|142,640|(6,048)|136,592|
|Yurt and|forest|area|1,100|(1,100)|-|
|Forest|seating|area|220|(220)|-|
|Pupils|resources|423|-|423|
|Forest|School|1,093|(1,080)|13|
|Sensory|Shelter|2,393|(1,760)|633|
|155,016|(14,767)|140,249|
|TOTAL FUNDS|2,368,001|393,219|2,761,220|
----- End of picture text -----
Page 23
continued...
: | | | |
:
;
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 AUGUST 2025
21. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,981,552 | (2,560,448) | 421,104 |
| SiteDevelopment | - | (13,118) | (13,118) |
| 2,981,552 | (2,573,566) | 407,986 | |
| Restricted funds | |||
| DET Outdoor learning centre | ~ | (4,559) | (4,599) |
| Susan Wang | - | (6,048) | (6,048) |
| Yurt and forest area | - | (1,100) | (1,100) |
| Forest seating area | - | (220) | (220) |
| Pupils resources | - | “ | - |
| Forest School | - | (1,080) | (1,080) |
| Sensory Shelter | - | (1,760) | (1,760) |
| ; | (14,767) | (14,767) | |
| TOTAL FUNDS | 2,981,552 | (2,588,333) | 393,219 |
| Comparatives formovement in funds | |||
| Net | |||
| movement | At | ||
| At 1.9.23 | in funds | 31.8.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,779,971 | 336,819 | 2,116,790 |
| SiteDevelopment | 109,313 | (13,118) | 96,195 |
| 1,889,284 | 323,701 | 2,212,985 | |
| Restricted funds | |||
| DET Outdoor learning areas | 15,765 | (8,618) | 7,147 |
| Susan James Wing | 148,775 | (6,135) | 142,640 |
| Yurt and forest area | 2,300 | (1,200) | 1,100 |
| Forest seating area | 460 | (240) | 220 |
| Pupils resources | 468 | (4S) | 423 |
| Forest School | 224 | 869 | 1,093 |
| Sensory Shelter | 3,698 | (1,305) | 2,393 |
| 171,690 | (16,674) | 155,016 | |
| TOTALFUNDS | 2,060,974 | 307,027 | 2,368,001 |
Page 24
continued...
STEP BY STEP SCHOOL LIMITED
:
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 AUGUST 2025
- MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|2,677,509|(2,340,690)|336,819|
|Site Development|-|(13,118)|(13,118)|
|2,677,509|(2,353,808)|323,701|
|Restricted|funds|
|DET|Outdoor|learning|areas|-|(8,618)|(8,618)|
|Susan|James|Wing|-|(6,135)|(6,135)|
|Yurt|and|forest|area|-|(1,200)|(1,200)|
|Forest|seating|area|-|(240)|(240)|
|Pupils|resources|-|(45)|(45)|
|Forest|School|1,079|(210)|869|
|Sensory|Shelter|150|(1,455)|(1,305)|
|1,229|(17,903)|(16,674)|
|TOTAL FUNDS|2,678,738|(2,371,711)|307,027|
----- End of picture text -----
A current year 12 months and prior year 12 months combined position is as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.9.23|in|funds|31.8.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|1,779,971|752,336|2,532,307|
|Site Development|109,313|(26,236)|83,077|
|1,889,284|726,100|2,615,384|
|Restricted|funds|
|DET|Outdoor|learning|areas|15,765|(8,618)|7,147|
|Susan|James|Wing|148,775|(12,183)|136,592|
|Yurt|and|forest|area|2,300|(5,862)|(3,562)|
|Forest|seating|area|460|(240)|220|
|Pupils|resources|468|(45)|423|
|Forest|School|224|869|1,093|
|Sensory|Shelter|3,698|(1,305)|2,393|
|171,690|(27,384)|144,306|
|TOTAL|FUNDS|2,060,974|698,716|2,759,690|
----- End of picture text -----
Page 25
continued...
STEP BY STEP SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 AUGUST 2025
- MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 5,659,061 | (4,906,725) | 752,336 | |
| SiteDevelopment | - | (26,236) | (26,236) | |
| 5,659,061 | (4,932,961) | 726,100 | ||
| Restricted funds | ||||
| DET Outdoor learning areas | - | (8,618) | (8,618) | |
| Susan James Wing | - | (12,183) | (12,183) | |
| Yurt and forest area | - | (5,862) | (5,862) | |
| Forest seating area | - | (240) | (240) | |
| Pupils resources | - | (45) | (45) | |
| Forest School | 1,079 | (210) | 869 | |
| Sensory Shelter | 150 | (1,455) | (1,305) | |
| 1,229 | (28,613) | (27,384) | ||
| . | ||||
| TOTAL FUNDS | 5,660,290 | (4,961,574) | 698,716 |
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 26