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2021-03-31-accounts

Charity Registration No. 1094343 (England and Wales) Charity Registration No. SCO049759 (Scotland) Company Registration No. 04379997 (England and Wales)

STEPS CHARITY WORLDWIDE {A Company Limited by Guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

STEPS CHARITY WORLDWIDE

Contents

Page
Legal and Administrative Information 1
Trustees Report 2-8
Independent Examiner's Report i)
Statement of Financial Activities 10
Balance Sheet 11
NotestotheFinancialStatements 12-21

STEPS CHARITY WORLDWIDE

Page 1

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees MrP Pounder (Chairman)
Miss J Stansfield (Resigned 16 December)
MrH Bansal (Appointed 23 January 2021)
MrH Bhundia (Resigned 1 July2020)
MsR Bootland (Resigned 16 December)
MrsV Boulton (Appointed 1 July2020)
MsA Boyle (Resigned
16 December)
Mrs D Earll (Resigned 21 November2020)
Secretary Mrs LGuetg-Wyatt
ChiefExecutive Officer Mrs LGuetg-Wyatt
Charity Number 1094343 (England &Wales)
$C049759 (Scotland)
Company Number 04379997
Principal Address c/o Mrs LoredanaGueta-Wyatt
28 Branksea Avenue
Poole
BH154DP
Registered Office TheWhite House
Wilderspool Business Park
Greenalls Avenue
Warrington
England
WA4 6HL
Independent Examiner Danielle Griffin FCA
Moore (South) LLP
PrioryHouse
Pilgrims Court
Sydenham Road ;
Guildford
Surrey
GU1 3RX
Bankers BarclaysBank plc
Leicester
LE87 2BB
Solicitors Brabners
Horton House
Exchange Flags
Liverpool
L23YL

STEPS CHARITY WORLDWIDE

Page 2

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

Structure, governance and management

The charity is controlled by its governing document, Memorandum of Association; and constitutes a company, limited by guarantee, as defined by the Companies Act 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms R Bootland

Miss J Stansfield (Chairman) Mr H Bansal (Appointed 23 January 2021) Mr H Bhundia (Treasurer) (Retired 1 July 2020)

Ms A Boyle Miss V Boulton (Appointed 71 July 2020) Mrs D C Earll (Treasurer) (Retired 21 November 2020) Mr P Pounder (Appointed 1 October 2019)

Recruitment and appointment of trustees

Trustees can be elected by the existing Trustees at meetings. At each Annual General Meeting one third of Trustees must retire but being eligible can offer themselves for re-election. This year all trustees retired and were re-elected. All members of the charity are entitled to vote.

Induction and training of new trustees

New Trustees are typically recruited from amongst the beneficiaries of the charity, health professionals or individuals with specific technical skills {IT, law, marketing, etc). The Board also reviews the skills of Trustees and will consider advertising for new Trustees to meet identified strategic needs. All new Trustees are offered a personalised induction to enable them to be fully conversant with the organisation, obligations under charity and company law, the memorandum and articles, the charity's operations, the staff structure and responsibilities, financial monitoring and the strategic plan. Trustees are made aware of and encouraged to attend appropriate external training events where these facilitate the undertaking of their role.

Organisational structure

The Board of Trustees is responsible for the governance and overall management of the Charity. The Board meets periodically as needed and aims to meet quarterly each year. The Trustees are responsible for the strategic direction of the charity and overseeing all the areas of its operation. The Board of Trustees delegates authority to the Chief Executive Officer, Loredana Guetg-Wyait for the efficient and effective day-to-day operation of the charity. The Chief Executive Officer is empowered to make decisions and delegate authority for operations and is required to escalate high risk and /or high impact issues for the timely attention and consideration of the Board.

In 2015, due to the increased number of calls requesting differing condition specific support, the Board agreed to form a Medical Committee, chaired by Tim Theologis, enabling the Charity to provide accurate and up to date information to families and individuals. The Medical Committee played an active role in research as well as supporting the Helpline team. Since the retirement of Tim Theologis, the Board has agreed to pass condition specific support directly to the relevant health professionals rather than being reviewed by an appointed Medical Committee. In addition, it was agreed that medical publications would be reviewed by established medical societies such as the British Society for Children's Orthopaedic Surgery.

Page 3

STEPS CHARITY WORLDWIDE TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2021

Governance and internal control

The Trustees continue to consider and identify the major risks to which the charity is exposed. This involves identifying the types of risks the charity faces, prioritising them in terms of potential impact and likelihood of occurrence and identifying means of reducing risks. The charity's system of internal controls are designed to provide reasonable but not absolute assurance against material misstatement or loss: this includes reviewing the Risk Register and mitigating strategies - the Trustees are satisfied that the systems in place minimise their exposure to the major risks. In 2020 we implemented Salesforce to manage all inquiries as well as donors in line with GDPR and other regulations. We have an ongoing IT maintenance contract to ensure reliability and security which, together with our website are considered to be key to the ongoing activities of Steps and are vital to our charitable activities. Policies and procedures are reviewed ona rolling basis.

Objectives and activities

Steps is the leading charity working for all of those that are born or acquire in childhood a lower limb condition. The charity was founded by Sue Banton in 1980. It was set up to provide support and information to families of children with lower limb conditions, like Development Dysplasia of the Hip (DDH), Congenital Talipes Equinovarus (clubfoot) or other lower limb conditions such as Fibular or Tibial Hemimelia, Proximal Femoral Focal Deficiency or Perthes.

In 2002, we formed a charitable registered company and in 2003 the asseis of the original charity were transferred to the new charitable company. The aims were the same except that, whilst the original charity was a children's charity, the new charity can also support adults. This is because many childhood musculoskeletal conditions of the lower limbs continue to affect adults - and, as children grow up, there is often a gap in knowledge and care provision.

In November 2019 we registered Steps Charity Worldwide in Scotland, as a registered Scottish charity. At the same time, we registered our interest to be become a charity in Northern Ireland.

Although the charity always aimed at supporting children, families and adults at a worldwide level, the charity was predominantly viewed as a ‘UK’ based charity with local reach rather than international. It was therefore decided in 2020 to emphasize the charity’s worldwide presence and international projects. A new website was created under the name of Steps Worldwide with a view to slowly transition away from Steps Charity UK. This transition is gradually taking place and it is estimated that by the end of 2022 the charity will undertake a rebranding exercise.

Our Vision

We believe that all those affected by a childhood lower limb condition, being this congenital or acquired, should have the very best chance to achieve their maximum potential.

Our mission is to ensure:

We do this:

STEPS CHARITY WORLDWIDE TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT} (continued) FOR THE YEAR ENDED 31 MARCH 2021

Page 4

ACHIEVEMENT AND PERFOMRANCE

Trustees’ Response to the Covid 19 Pandemic

Towards the end of the financial and reporting year 2019-20 it became clear that Steps Charity Worldwide would be significantly affected by the COVID-19 pandemic. National Health Pathways were subject to changes leading to delays in obtaining the necessary care. In developing countries, programmes to support children with lower limb conditions were temporarily stopped as it was not possible for families to travel to the hospitals. Our volunteers were no longer able to support families in the clinics and all activities, including community fundraising, came to a stop. We were also not able to access our storage facilities preventing us from distributing our publications to National Health Systems in the UK and abroad.

Although the transition to a cloud-based structure in early 2020 enabled the Charity to work remotely and reduce its overall costs, it was necessary to perform an in-depth review of our activities and programmes to ascertain the impact of the COVID-19 pandemic. This was undertaken in April 2020 which resulted in two members of staff being furloughed. Throughout the period the trustees, along with the Chief Executive Officer, were careful to follow changing government guidance and kept financial projections under close review.

We were delighted to receive once again Lottery Funding to enhance our network of volunteers in England, Scotland and Wales. Our volunteers are a core element of our services; helping parents consider their options, listening, supporting, and sharing their experiences. With the additional pressure of the pandemic we were at a stage where we needed to strengthen and enhance this service so that it was accessible in the United Kingdom in a structured and organised programme. We were also able to obtain a further grant from the government which covered our core costs for four months compensating for the loss of donations. Later in the year the charity was awarded a further fund from the Pears Foundation part of Government's £750m charities package. With the support of the Lottery and Government funding we were able to bring back our two members of staff in the summer of 2020.

Charitable Activities

One of our core services is the helpline and information service. The helpline and information team received over 3500 new enquiries from families, carers and health professionals requiring support and information about lower limb conditions. The more routine calls to the helpline have fallen, thus indicating that people found the website and new online resources answered many of their questions but rare and more complex enquiries to the helpline increased, both by telephone, email, and private messages via our social media channels.

In 2020 we have continued to invest a considerable amount of money towards new online resources. We have continued our partnership with Tusko to create videos that can be viewed by thousands of families and individuals as and when needed. Our partnership will continue into 2022 as it is the charity's expectation to transition all current resources online as well as creating new ones to support the rarer conditions.

The charity provides a bursary fund to provide equipment to benefit children with lower limb conditions. The equipment is used either to aid mobility and care or to enhance treatment in the home. Home equipment provision, especially for children in hip plasters, is difficult to obtain. Suitable equipment is essential for children's mobility and safety. Through the Claire Furmedge Equipment fund, we supported an increased number of families with a grant towards the purchase of seats or harnesses for safe transportation of their children whilst in hip spica plaster casts. In 2015 the Board of Trustees increased the individual grant from £75 to £110 and in 2019 the Board decided to fund the purchase of the seat in full.

In 2020, due to COVID-19, we had to temporarily suspend the grant due to shortage of car seats from the suppliers. Many DDH operations were also postponed and due to the various lockdowns families were not in an extreme need to purchase a car seat. We envisage the bursary fund to re-open in 2022.

We are grateful to the family and friends of Claire for continuing to support the Fund and donating an extraordinary amount money every year.

Page 5

STEPS CHARITY WORLDWIDE

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2021

increasing awareness through research projects, campaigns, conferences and publicity

We continue to be the principle parent's organisation on the advisory group of Public Health England's Newborn Infant Physical Examination programme (NIPE). Public Health England supports the UK National Screening Committee and is responsible for the NHS Screening Programmes. We have played an active role in the roll out of the NIPE programme across the UK and presented the work of Steps at several regional workshops. This has increased awareness of the support services the charity offers to health professionals on the frontline of identifying hip dysplasia.

Steps are equally part of the Children's Prosthetic Advisory Group which works towards the provision of prosthetics for children. It is now possible for NHS Limb Fitting Centres to apply for funding for sports and activity prostheses through a special Children's Prosthetic Fund managed by the Department of Health.

Research Projects

Research remains a key part of our work. We are currently participating in the following projects:

The Starworks Project

Starworks is a young people's prosthetics research collaboration, bringing children and their families affected by limblessness, together with the medical and research world. This project aims to develop a system which will use sensors in prosthetic sockets and a smartphone app to help identify the correct time for socket adjustments. The aim is to help ensure children always have good fitting and comfortable prosthesis.

Patient Public Involvement with Great Ormand Street Hospital for Risk factors for DDH in new-borns This study aims to engage families and professionals with an interest in the diagnosis of DDH in a project to aid GPs’ diagnosis of the condition during visits to the doctor's surgery. The study will use a ‘toolkit’, to be provided to doctors in GP surgeries and will comprise of a number of questions the doctor will ask of parents during a physical examination of their babies’ hips. This wil! give GPs an idea of which babies are more at risk of having DDH. Following a consultation meeting earlier this summer, a questionnaire was devised to ask interested parties how they would like to engage with the project. Further meetings are planned early 2022.

The BOSS Study

The British Orthopaedic Surgery Surveillance (BOSS) Study is a nationwide reporting mechanism to determine the occurrence and outcomes in rare children’s orthopaedic diseases, Slipped Capital Femoral Epiphysis (SCFE) and Perthes’ Disease. The study aims to make reporting cases of rare orthopaedic diseases easier for busy consultants and provide accurate information about how many cases are happening across the UK and how treatment is working.

This will help researchers plan studies to improve the ways such conditions are treated and improve the prognosis for affected children. The initial phase of the project, involving recruiting hospitals to record cases of these hip diseases is complete and the next stage, to ask families to sign up for studies to help improve treatment has begun.

Collaborations with other charities and organisations

Global Clubfoot Initiative (GCI) - RUNFREE 2030

Steps continues to be part of the Global Clubfoot Initiative with the view of supporting the RUNFREE 2030 campaign; a vision of a world where every child born with clubfoot can walk and run free from disability.

RunFree 2030 is a Global Strategy to End Clubfoot Disability sets out an ambition to ensure that by 2030 at least 70% of children born with clubfoot in lower and middle income countries can access treatment.

Page 6

STEPS CHARITY WORLDWIDE

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2021

Currently, less than 15% of children in these countries access treatment that would prevent a lifetime of disability. Those children who do not access treatment facea lifetime severely affected by clubfoot, experiencing ongoing pain, limited mobility, and reduced opportunities in education, employment and relationships. The Global Clubfoot Strategy sets out a comprehensive approach, tackling the issue of clubfoot on a global scale through developing and supporting national clubfoot programs providing the highly effective Ponseti treatment.

Through this collaboration Steps aims to expand the support currently provided in the UK and abroad to those impacted with lower limb conditions to other countries. In 2019 Steps sponsored health professionals from Australia and Mongolia to be trained in the UK by GCI on the Ponseti Method. The aim was to provide the same level of training in Mongolia and enable local health professionals to treat clubfoot.

In 2020 Steps Worldwide awarded The Nuffield Department of Orthopaedics, Rheumatology and Musculoskeletal Sciences, University of Oxford a total of £12,535.20 towards the translation project of the Africa Clubfoot Training Basic Treatment Provider Course into Mongoli. The purpose of the project is to translate the Basic Course standardized teaching slides, provider course participant and faculty manuals and associated course documents into Mongoli to expand the availability of clubfoot training resources to our training partners in Mongolia.

Angus Lawson Funding

We were extremely pleased to be awarded a second grant by the Angus Lawson Trust.

The aim of the project consisted in the creation of 15 videos based on live webinars sessions with health professionals and 10 videos on how to manage lower limb conditions that are temporarily not treated, or treatment has been delayed due to the COVID-19 pandemic.

We are particularly proud of the ‘Ultrasound for Developmental Dysplasia of the Hip’ video, a collaboration between the British Society for Children’s Orthopaedic Surgery (BSCOS) and Steps. This video was particularly important for new parents as they were informed, during a pandemic, that their baby had to undergo an ultrasound for a suspected diagnosis of hip dysplasia. The video clearly articulates the reason why an ultrasound is needed, what to expect during an ultrasound and how to prepare for it. Parents were shown footage of a baby undergoing the ultrasound to reassure them of the procedure and next steps in case of a positive diagnosis.

Laila’s Fund

In December 2020, to coincide with the International Day for Persons with Disability, we were pleased to officially launch the Laila Steps Fund. Laila is an extraordinary little girl who was born with Fibular Hemimelia. Since 2018 Laila’s mum and dad, Jenna and Shaun, have organised several fundraising events, including a Ball in the Lake District which raised over £15,000. This allowed Steps to launch a specific fund aimed at providing:

Emotional Support (through videos, publications and guides); Based on the feedback received from parents of amputee children as well as health professionals, we believe there is currently a lack of emotional and practical support for families that decide to have an elective amputation irrespective of whether this is caused by a congenital condition, trauma or illness. This is perceived to be the case particularly for families that come from a disadvantaged background or from ethnic minorities. Steps aim to produce a series of parents guides, videos and factsheets which will help families through the difficult decision of opting for an amputation. The information will provide practical solutions to everyday challenges as well as supporting parents and children attending nurseries or school.

Prosthetic Leg — A basic right. Laila was born in England and can access the excellent services of the NHS. Laila is also able to receive activity prosthesis such as running blades, water activity legs as part of the Department of Health fund. Unfortunately, this is not the case for children living outside of Great Britain. Furthermore, once Laila will become an adult, the fund will no longer support her and she will be forced to purchase her own activity prosthesis.

STEPS CHARITY WORLDWIDE

Page 7

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2021

With the money raised we aim to support families and individuals accessing activity prosthesis as well as equipment in those countries where there is no available fund. We also aim to provide children in developing countries access to every-day prothesis which will enable them to walk again.

Stepin Camps: For many people with a lower limb difference or loss, life is about everyday challenges that require inner strength, a loving and supportive family and friends, and the availability of good equipment and care to unlock their true potential. The Stepin camps are designed to offer activities and workshops where the entire family can “step-in” and share medical, social and emotional experiences that will be of use and some comfort to the families involved.

Financial review

During the year the charity income increased from £166,897 to £325,536. There was a surplus in the year of £71,607 compared with a loss in 2019 of £35,167. This leaves total reserves at the year-end of £100,795 (2019 - £29,188). In accordance with the Trustees’ reserves policy, £63,555 of the total reserves have been designated as operational reserve sufficient to cover 8 months running costs.

Our aim for 2020/21 was to operate across our charitable activities with a moderate surplus, while seeking to reduce costs further. During the year, various fixed costs have been effectively reduced as the charity now operates a ‘cloud’ based model with employees working from home. Costs related to externa! consultants have significantly decreased as some of the services were provided to the Charity at no cost. Trustees were pleased with the overall result, but they remain vigilant as we enter another year of uncertainties due to COVID-19 restrictions.

Funds

At the year end the charity had funds of £100,795. Of this £37,240 was restricted.

The Trustees' reserves policy is to maintain a level of unrestricted funds that will enable the charity to ensure a continuity of activity, make certain that all existing commitments are fulfilled and protect against unforeseen changes in circumstances. Reflecting this, the current policy is to aspire to holding the equivalent of 6-9 months of core operational expenditure in reserve and that this figure, except in extreme circumstances, should not fall below 3 months. This reserves policy is reviewed annually.

At31 March 2021, unrestricted reserves amount to £63,555, which represents 8 months of unrestricted operating expenditure. The Trustees are continually reviewing the financial forecasts with the aim of maintaining a robust financial plan which will allow the objects of the charity to be achieved while at the same time returning reserves to the desired level.

We are so grateful for our many supporters, old and new as they have provided a significant part of our income. We are very grateful to the commitment and tenacity of individuals in running marathons (including the Virtual London Marathon), holding coffee mornings and other community events and completing challenge events including sky dives, Tough Mudder, swims, cycles, walks and hiking mountains. We are also very grateful to companies, schools and nurseries who have selected Steps as their chosen charity.

Plans for the future

The Trustees are committed to developing and extending the work of the charity, to realise our vision that all those with a childhood lower limb condition should have the very best chance to achieve their maximum potential. We recognise the need to keep our long-term strategy under review.

As part of the plans to expand our work, the trustees have unanimously decided to include ‘Trauma’ as part of the conditions the charity supports. This is because of the need fo assist children faced with an amputation or lower limb impairments due to an accident.

Investment policy

Steps can make investments that are within the guidelines and regulations issued from time to time by the Charity Commission. The charity holds funds in interest bearing bank accounts

Risk factors

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

STEPS CHARITY WORLDWIDE

Page 8

TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2021

Thank you

We would like to end the Trustee’s report thanking our staff, volunteers, donors, partners, trustees and health professionals we work with. We would not be able to continue with our work without their hard work and support.

A special thank you must go to Loredana Guetg-Wyatt who stepped down as Trustees in order to support the charity as the new Chief Executive Officer, enabling the charity to continue with its vital role to supporting families and individuals with lower limb conditions. We appreciate the enormous amount of time she is dedicating to the charity and its beneficiaries at no cost to the charity as she has waived her salary until March 2021. We would equally like to express our gratitude to Paul Pounder who has been working extremely hard to ensure that the charity could operate successfully as a cloud base organisation.

Trustees’ Responsibilities in Relation to the Financial Statements

The Trustees (who are also directors of Steps Charity Worldwide for the purposes of company law) are responsible for preparing the Trustees' Annual Report 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 which 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 these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and 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.

This report has been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102. The Trustees have taken the exemptions permitted by section 1A.

In addition, the Trustees have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

This Annual Report was approved by the Board of Trustees on 16 December 2021 and signed on their behalf by:

fl Mr P Pounder Trustee and Chairman

STEPS CHARITY WORLDWIDE

Page 9

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF STEPS CHARITY WORLDWIDE

| report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021, which are set out on pages 10 to 20.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and that the charity trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply, and are eligible for independent examination, | report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’) and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

| have completed my examination. | confirm that no matiers have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the company as required by section 386 of the 2006 Act and Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or

  2. The accounts do not accord with those records or fail to comply with Regulation 8 of the 2006 Accounts Regulations; or

  3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

] have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Use of our report

This report is made to the company’s board of directors, as a body, in accordance with the terms of engagement. My work has been undertaken to enable me to undertake an independent examination of the charity's accounts on behalf of the company’s board of directors and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the company and the company’s board of directors as a body, for my work or for this report.

Danielle Griffin FCA

Moore (South) LLP Priory House Pilgrims Court Sydenham Road Guildford Surrey GU1 3RX

Dated: 20 December 202.

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STEPS CHARITY WORLDWIDE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Current financial year

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
2021 2021 2021 2020 2020 2020
Notes £ E (2 £ £ £
Income from:
Donations and legacies 3 211,450 105,531 316,981 41,886 19,520 $1,406
Other trading activities 4 8,481 - 8,481 90,379 15,000 105,379
Investments 5 74 - 74 412 - 112
Total income 220,005 105,531 325,536 132,377 34,520 166,897
Expenditure on:
Raising funds 6 712 - 712 4,280 600 4,880
Charitable activities 7 158,810 94,407 253,217 177,018 20,166 197,184
Total resources expended 159,522 94,407 253,929 181,298 20,766 202,064
Net income/(expenditure)
forthe year
Netmovement in funds 60,483 11,124 71,607 (48,921) 13,754 (35,167)
Fund balances at
1 April 2020 3,072 26,116 29,188 51,993 12,362, 64,355
Fund balances at
31March2021 63,555 37,240 100,795 3,072 26,116 29,188

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

STEPS CHARITY WORLDWIDE

Page 11

BALANCE SHEET

----- Start of picture text -----
AS AT 31 MARCH 2021
----- End of picture text -----

----- Start of picture text -----
2021 2021
Notes £ £ £ £
Current assets
Stocks 12 6,550 §,032
Debtors 13 4,280 6,897
Cash at bank and in hand 107,929 36,474
118,759 48,403
Creditors: amounts falling due
within one year 14 (17,964) (19,215)
100,795 29,188
Income funds
Restricted funds 16 37,240 26,116
Unrestricted funds 17 63,555 3,072
100,795 29,188
----- End of picture text -----

For the financial year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and the charities Statement of Recommended Practice and Financial Reporting Standard 102 section 7A.

The financial statements were approved by the Trustees on 20/12/2021

Va Mr P Pounder Trustee and Chairman Company Registration No. 04379997

STEPS CHARITY WORLDWIDE

Page 12

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

  1. Accounting Policies

Charity information

Steps Charity Worldwide is a private company limited by guarantee incorporated in England and Wales. The registered office is The White House, Wilderspool Business Park, Greenalls Avenue, Warrington, England, WA4 6HL. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2019).

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income earned from fundraising events and trading activities to raise funds for the charity are recognised when entitlement has occurred.

Income from Government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Interest received is accounted for on an accruals basis.

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STEPS CHARITY WORLDWIDE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 202%

  1. Accounting Policies (Continued)

1.5 Donation of gifts and services

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognized.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.6 Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured refiably. It is categorised under the following headings:

lrrecoverable VAT is charged as an expense against the activity for which expenditure arose.

1.7 Allocation of support costs

Suppori costs are those functions that assist the work of the charity, but do not directly relate to either cost of raising funds or charitable activities. These costs are all allocated to charitable activities.

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Gash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less.

The charity has elected to apply the provision of Section 11 ‘Basic Financial Instruments’ and Section 72 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument.

Page 14

STEPS CHARITY WORLDWIDE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies (Continued)

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set of the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounts at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or service that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognized when the charity’s contractual obligations expire or are discharged or cancelled.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the ernmployment of an employee or to provide termination benefits.

1.12 Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

1.13 Retirement benefits

The charitable company pays contributions into a defined contribution scheme for its employees and the pension charge represents the amounts payable by the charitable company in respect of the year. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

STEPS CHARITY WORLDWIDE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

Page 15

FOR THE YEAR ENDED 31 MARCH 2021

  1. Critical Accounting Estimates and Judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The trustees do not believe that there are any judgements or estimates that affect these accounts.

3. Donations and Legacies
Unrestricted Restricted Total Total
Funds Funds
2021 2021 2021 2020
£ £ £ £
Donations and gifts 123,753 4,857 128,610 44,006
Governmentgrants—JRS 8,847 - 8,847 -
Donated Gifts and Services 78,350 7,500 85,850 -
Grants 500 93,174 93,674 17,400
211,450 105,531 316,981 61,406
Forthe yearended 31 March 2020 41,886 19,520 61,406
4. Other Trading Activities
Unrestricted Restricted Total Total
Funds Funds
202% 2021 2021 2020
£ £ £ £
Fundraising events 7,883 - 7,883 102,240
Shop income 583 - 598 3,139
Othertrading activities 8,481 - 8,481 105,379
For the yearended 31 March 2020 90,379 15,000 105,379
9. Investments
Unrestricted Total Total
Funds
2021 2021 2020
£ £
Interestreceivable 74 74 112

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STEPS CHARITY WORLDWIDE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

6. Raising Funds
Unrestricted Restricted Total Total
Funds Funds
2021 2021 2021 2020
£ £ £ £
Fundraising and publicity
Otherfundraising costs 712 - 712 4,880
712 - 712 4,880
Forthe yearended 31 March 2020
Fundraising and publicity 4,280 600 4,880
Es Charitable Activities
Charitable Charitable
Expenditure Expenditure
2021 2020
£ £
Staffcosts 17,752 60,131
Rent and rates 646 905
Insurance 1,200 1,149
Telephone 1,914 1,492
Postage and stationery 635 847
Stafftraining 799 25
Repairs, renewals and equipment hire 156 -
Travel costs 1,965 12,881
Professional and consultancyfees 39,520 19,548
Advertising and website costs 19,028 8,017
General expenses and project costs 75,276 67,257
Donated time 18,050 -
Equipment bursaries - 10,270
236,941 182,522
Share ofsupport costs (see note 8) 5,371 13,662
Share ofgovernance costs (see note 8) 10,905 1,000
253,217 197,184
Analysis byfund
Unrestricted funds 158,810 177,018
Restricted funds 94,407 20,166
253,217 197,184

Page 17

STEPS CHARITY WORLDWIDE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

8. Support Costs

Support Costs
Support Governance 2021 2020
Costs Costs
£ £ £ £
Bookkeeping - 8,478 8,478 7,179
Accountancyfees - 1,427 1,427 728
Bank charges 2,525 - 2,525 3,066
Entertaining - - - 429
Legal and professional 1,750 - 1,750 1,199
ICT and office costs 1,096 - 1,096 1,061
Independent examination fee - 1,000 1,000 1,000
5,371 10,905 16,276 14,662
AnalysedbetweenCharitableActivities 5,371 10,905 16,276 14,662
  1. Trustees

None of the trustees (or any person connected with them) received any remuneration, benefits or reimbursement of expenses from the charity during the year (2019 - £Nil).

None of the trustees (or any person connected with them) made any donations to the charity (2019 - £Nil).

A Trustee donated their time and experience to set up the new website, this has been treated as a gift in kind at £5,000 (2020 - Enil)

10. Volunteers

The charity has volunteers to help in their work supporting families.

11. Employees

Number of employees

The average monthly number of employees during the year was 3 (2020 — 2.5)

2021 2020
Number Number
Charity and fundraising staff 3 2
Employment costs 2021 2020
£ £
Wages and salaries 73,573 56,895
Social security costs 2,530 1,974
Otherpension costs 1,649 1,262
77,752 ~=60,131

There were no employees whose annual remuneration was £60,000 or more.

STEPS CHARITY WORLDWIDE

Page 18

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

12; Stocks
2021 2020
£ £
Finished goods 6,550 5,032
13. Debtors
2021 2020
£ £
Amounts falling due within one year:
Trade debtors 42 -
Otherdebtors 2,658 3,045
Prepayment and accrued income 1,580 3,852
4,280 6,897
14. Creditors: amounts falling due within one year
2021 2020
= £
Othertaxation and social security costs 1,793 1,645
Trade creditors 6,279 5,767
Othercreditors 1,243 5,261
Accruals and deferred income 8,649 6,542
17,964 19,215

15. Pensions

The charitable company operates a defined contribution pension scheme for qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

At 31 March 2021 the amount outstanding was £347 (2020 - £306).

Page 19

STEPS CHARITY WORLDWIDE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

16. Restricted Funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on irust for special purposes:

Balance at Incoming Resources Balance at
1 April 2020 resources expended 31 March 2021
£ £ £ £
Claire Furmedge Equipmentfund - 1,700 - 1,700
English Lottery Fund 4,950 10,000 (14,950) -
Laila’s Fund 14,400 3,157 - 17,557
RAF Fundraising 500 - (500) -
BCCOS Project 1,175 7,500 (7,675) -
Scottish Lotio Fund
TheAngusLawson Trust
Wales Lottery fund		 3,246
1,845
-		 10,000
10,520
9,900		 (16,546)
(12,365)
(3,350)		 6,700
-
6,550
Covid response Lotteryfund - 34,504 (34,504) -
SJP CH Foundation - 2,500 (1,900) 600
CAF Family—Pears Grant - 9,000 (9,000) -
The D’Oyly Carte CharitableTrust - 3,500 (467) 3,033
Rathbone Charity Trust - 1,250 (150) 1,100
Cheshire Gommunity = 2,000 (2,000) =
26,116 105,531 (94,407) 37,240

The Claire Furmedge Equipment fund consists of monies donated to the charity to enable the provision of an information service and equipment bursaries.

England Lottery Funding — Support for families in England. Recruit and train volunteers to support the helpline.

The Laila’s Fund consists of monies donated by the family and friends of Laila to support children with lower limb conditions. Specifically to help children with costs related to the purchase of sport prosthesis, attending the Step-In or | Can camps and provide awareness of support to families.

The RAF Fund represents donations received from the students and lectures of the Universities of Glasgow and Strathclyde Air Squadrons to be allocated to hip dysplasia new video resources.

The British Society of Children’s Orthopaedic Surgery project (BSCOS Project) consists of monies donated by the member of the society to create a series of videos on lower limb conditions.

Big Lottery Scotland — support for families across Scotland and partnership working with hospitals in the region with volunteers.

The Angus Lawson Trust — Production of videos and films that focus on the conditions we work with. To film, edit and finalise information webinars and covert to film.

Big Lottery Wales — Support for families across Wales and working with staff in hospitals in Swansea, Cardiff and around the region, recruit volunteers.

Covid Response Lottery Funding — Maintain services for families through the pandemic, transition to online services, maintain staff levels.

SJP CH Foundation — Support families via the helpline services.

Contact a Family Pears Grant — Support parents during Covid, online webinars for parents.

The D’Oyly Carte Charitable Trust — Helpline costs, volunteer support/information.

Rathbone Charity Trust — Work in Liverpool and Merseyside area to support families and volunteers. Work with Alder Hey Children’s hospital.

Cheshire Community — Recruit and train volunteers to support families in Cheshire during Covid

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STEPS CHARITY WORLDWIDE

For the year ended 31 March 2020

Balance at Incoming Resources Balance at
1 April 2019 resources expended 31 March 2020
E £ £ £
ZacherySanderson fund 1,925 - (1,925) -
Claire Furmedge Equipment fund - 2,120 (2,120) -
English Lottery Fund - 9,900 (4,950) 4,950
Laila’s Fund - 15,000 (600) 14,400
RAF Fundraising 1,000 - (500) 500
BCCOS Project 2,975 - (1,800) 4,175
Scoitish Lotito Fund - 7,500 (4,254) 3,246
TheAngus Lawson Trust 6,462 - (4,617) 1,845
12,362 34,520 (20,766) 26,116

The Zachary Sanderson Fund represents donations received in memory of Zachary to be allocated to clubfoot activities.

17. Unrestricted Funds

Unrestricted Funds
Balance at Incoming Resources Balance at
1 April 2020 resources expended 31 March 2021
£ £ £ £
General Funds 3,072 220,005 (159,522) 63,555
Forthe yearended 31 March 2020
Balance at Incoming Resources Balance at
1 April 2019 resources expended 31 March 2020
£ £ £ £
GeneralFunds 51,993 132,377 (181,298) 3,072

STEPS CHARITY WORLDWIDE

Page 21

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

18. Analysis of Net Assets Between Funds

Unrestricted Restricted Total Total
Funds Funds
2021 2021 2021 2020
£ £ £ £
Fund balances at 31 March 2021 are
represented by:
Current assets/ (liabilities) 63,555 37,240 100,795 29,188
63,555 37,240 100,795 29,188
Forthe year ended 31 March 2020
Unrestricted Resiricted Total Total
Funds Funds
2020 2020 2020 2019
£ £ £ £
Fund balances at 31 March 2020 are
represented by:
Current assets/(liabilities) 3,072 26,116 29,188 64,354
3,072 26,116 29,188 64,354

19. Related Party Transactions

There were no disclosable related party transactions during the year (2020 ~ none).