Charity Registration No. 10943431England and Wales)
Charity Registration No. SC049759 (Seotland)
Company Reglstration No. 04379997 (England and Wales)
STEPS CHARITY
(FORMERLY STEPS CHARITY WORLDWIDE
(A Company Limited by Guarantee)
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
I iuiiiiiilli
*A£GRoOAR*
0511212025
COMPANIES HOUSE
A14
#165

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE}
Contents
Page
Legal and Administrative Information
Trustees Report
Independent Examineff s Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Statements
11-20

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 1
LEGAL AND ADMINISTRATIVE INFORMA TION
Trust••8
Mr H Bansal (Chairman)
Mrs V Boulton (Vice Chair)
Mrs J Criddle (Appointed 1 October 2024 and Resigned 7 March 2025)
Mr R Eddowes (Resigned 27 August 20251
Mr A Galloway (Appointed 10 September 20251
Mrs M Okojie {Appointed 1 October 2024 and Resigned 7 March 2025)
Ms A Parks
CEO
Mrs A Goulding (Appointed 1 Aprll 2025>
Company Secretary
Mrs A Goulding (Appointed 3 July 2025)
Charity Numbér
1094343 (England & Wales)
SC049759 {Scotland)
Company Number
04379997
Reglstered Offlce
The White House
Wilderspool Business Park
Greenalls Avenue
Warrington
England
WA4 6HL
Independent Examln•r
Danielle Griffin FCA
Moore {South) LLP
Sulte 3, Second Floor
Friary Court
13-21 Hi9h Street
Guildford
Surrey
GU13DG
Bankers
Barclays Bank plc
Leicester
LE87 2BB
Solicitors
Brabners
Horton House
Exchange Flags
Liverpool
L2 3YL

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDMDE)
Page 2
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and financial statements for the year ended 31 March 2025.
structure, govemance and management
The charity is controlled by its governing document, Memorandum of Association- and constitutes
Company, limited by guarantee, as defined by the Companies Acl 2006.
The trustees, who are also the directors for the purpose of company law, and who sepied during the
year and up to the date of signature of the financial statements were..
Mr H Bansal
Miss V Boulton
Mrs J Criddle (Appointed 1 October 2024 and Resigned 7 March 2025)
Mr R Eddowes (Appointed S March 2024 per CC and 1 October 2024 per CH and Resigned 27 August
2025)
Mr A Galloway (Appointed 10 September 2025)
Mrs M Okojie (Appointed 1 October 2024 and Resigned 7 March 2025)
Ms A Parks (Appointed 5 March 2024 per CC and 1 October 2024 per CH)
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. Mr H Bansal and
Miss V Boulton resigned and were re*lected at the December 2024 Annual General Meeting.
Inductlon and tralnlng of new trustees
New Trustees are typically recruited from amon9sI 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 artides, the charity's
operations, the slaff 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.
Organlsatlonal structure
The Board of Trustees is responsible for the governance and overall management of the Charity. The
Board meets each quarter but unfortunalely during 24125 some meetings did nol go ahead due to not
being quorate. The Board acknowledge that this was not acceptable and to mitigate any further issues
a recruitment campaign was launched in September 2025 to recruit Trustees to strengthen the Board
in both number and skills. The Trustees are responsible for the strategic direction of Ihe charity and
overseeing all the areas ofils operation. The Board ofTrustees delegates authority to the CEO, Amanda
Goulding {previously Kennelh Sanderson, General Manager) for the efficient and effective day-to-day
operation of the charity. The CEO is empowered to make decisions and delegate authority for
operations and is required to escalate high risk and lor high impact issues for the timely attention and
consideration of the 8oard.
The Charity operates within a medical environment, and therefore it can on occasions be requested to
offer condition specific support. The Board has made the decision that any specific condition support
should be passed directly to a relevant health professional rather than having an internal appointed
Medical Commrttee to offer this supporL
Governance and Internal Control
The Trustees continue to consider and identify the major risks to which the charity is exposed. Thls
involves identifying the types of risks the charily 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 misstalement
or loss.. this includes reviewing the Risk Register and mitigating strategies a new risk register was
developed in June 2025 and reviewed at the Board meeting on 10th September2025. The Trustees are
satisfied that the systems in place minimise their exposure to the major risks. The policies and
procedures of the charity continue to be reviewed on a rolling basis.

STEPS CHARITY {FORMERLY STEPS CHARITY WORLDWIDE
Page 3
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (continued)
FOR THE YEAR ENDED 31 MARCH 2025
In April 2025. the Trustees hired an experienced CEO to ensure that Internal controls and risk reviews
are implemented on a regular basis going fop•vard.
Objéctives and actlvlt108
Steps is the only UK 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 December 2024, the 8oard passed a resolution to aménd tha charity name to Steps Charity rather
than Steps Charity Worldwide. This was to reflect the fact that the charty only worked in the UK and
only had the resources to continue to work within the UK. The change of name has been made with the
Charity Commission and was officially recognised at Companies House on 16th September 2025. The
OSCR approved the change on 171h October 2025.
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 mlsslon is to ensure".
that those affected by childhood lower limb conditions are fully Informed and supported, from
diagnosis to treatment.,
that there is widespread understanding of childhood lower limb conditions and of the challenges
facing those affected by them.,
that every effort is made to improve treatment and support for childhood lower limb conditions from
birth to adulthood.
Wo do thl•'.
by providing practical and emotional support through our Steps Helpline and digital presence.
by ensuring that families are as fully Informed as possible about the realities. challenges and
options thal lie ahead, with a range of award-winning booklets. films and online resources.,
by offering a safe place to share concerns and to benefit from the experience of others. through
our Family Contact Service and online Community.,
by giving financial support to purchase specialist car seals for children.,
by increasing public awareness of childhood lower limb conditions. through our communication
activities.,
by working with National Health Syslems, lo encourage best practice and to raise awareness of
the issues concerning patients and their families.,
by striving for a better future, through our work with research projects to increase understanding
of. and improve treatment for, all aspects of childhood lower limb conditions.
Achievement and Performance
Charitable Activities
Resources have been strained during the past 12 months but demand for support continues to grow.
We have continued to offer information advice and support via our helpline, website. publications,
videos and via social media platfomis.
Whilst our information is robust and can be extremely helpful to those who seek information and help,
there are many more parents who contact us that require more personalised supporL Parents are often
emotional and anxious, and staff take time to listen to their concerns and ensure they have as much
information as they need. Many of these parents are offered a volunteer who supports them through
theirjoumey.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 4
TRUSTEES REPORT IINCLUDING DIRECTORS, REPORT) {contlnued)
FOR THE YEAR ENDED 31 MARCH 2025
We continue to update our infomiation working with clinicians to ensure it is factual and up to date. QR
codes on updated information leaflets and posters have enabled quicker access to our online
inforrnation and has been welcomed by families and clinicians.
Webinars are also welcomed by families. These are developed and facilitated with our clinical partners.
They are well attended and are visited via our Youtube channel.
Staff and volunteers have networked with hospitals and clinicians across the UK to keep them informed
about Steps services and maintain positive working relationships.
Events for families are extremely popular and durlng a recent supiey, most families have expressed a
desire for Steps to offer more family events. This has been tsken on board and will be an objective in
the new 5 year strategy which will be completed in 2026.
Claire Furmedge Fund
The Claire Furmedge Fund was established in 2007 in memory of Claire Furmedge, a valued supporter
of Steps. Historically and during this financial year, the fund was used by the charity to offer grants lo
families to enable the purchase of car seats or harnesses for safe transportation of children whilst in
hip spica plaster casts. Moving forwards. the Furmedge family have agreed that the funds should have
a wider use and during the next year will be used to update our websile. We are grateful to the family
and friends of Claire for continuing to support the Fund and donating money every year.
The National Lottery Communlty Fund. England, Wales and Scotland
The continued funding from the National Lottery in England, Wales and Scotland has allowed us to
continue to offer the right help and support for families in these countries through a ne￿Ork of local
volunteers who received training and support to do this,
The funding also helps recrult volunteers and supports our Helpline in delivery of support that parents
require at the b'mes they need it. The National Lottery support means we can continue offering the
supply that our parents tell us they need.
Barbara Wards Children's Tru8t
Similarly, the support from the Barbara Wards Children's Trust has meant that the support parents tell
us is ofgreatest value to them can be maintained and improved through offering QR code links to online
reports, articles and webinars as well as through more traditional printer material.
Lalla's Fund
The Charity continues to fundraise for Laila's Fund. We aim to provide support and assistance for
families that decide to have elective amputalion irrespective of whether this is caused by congenltal
condition. trauma or illness.
Step in Camp Fund
The Charity continues to fundraise for the Step in Camp Fund. The Step in Camps are designed to offer
activities and workshops to families affected by lower limb conditions where the whole family can step
in and share medical, social and emotional experiences that will bring some comfort and support to
these families. These Camps have been highly successful. and the Board are looking to run more
camps in the fvture as frjnding and resources allow.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page S
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Grants and Donat5ons
During the Financial year the Charity gratefully received the following donations. The Board would liké
to acknowledge all the invaluable support received and in parts'cular recognise the generous
contributions of the following Bodies & Organisations:
Credit Agricole CIB
The Charity of Stella Symons
Sported Foundation
Rotary Club of Easlhampstead
Mobility Operations Ltd
Citibank Ireland
£5.000
£1.700
£1.000
£1,000
£1,000
£1,360
The charity continues to be thankful for the ongoing sponsorship support received from Field Fisher
commercial partner which amounted to £12,000 in the financial year.
During the year, Ajun Infrastructure Partners Ltd organised a football tournament to raise money for the
charity from which Steps received donations totalling £10,784.
Steps would also like to recognise the significant impact of our many supporters, old and new who
generously donate to us. We are very grateful to the commitment and tenacity of individuals in running
marathons. holding coffee mornings, participating in community events and taking part in our awareness
campaigns. We are also very grateful to our regular donors as well as the companies, schools and
nurseries who have selected Steps as their chosen charity.
Research Projects
Research remains a key part of our work. We are currently participating in the followlng project..
Understanding of th? experiences of children and their families when being treated for Perthes
disease
Adam Galloway, a paediatric physiotherapist and Vi51ting Academic Clinical Fellow at the University of
Leeds, is contributin9 to a growing body ofwork researching the effectiveness of different surgical and
non-surgical treatments.
Adam has secured funding from the National Institute for Health Research {NIHR) to complete a PhD
to develop a digital rehabilitation programme of care in the form of an app which is accessible for all
children with Perthes disease. The research is split up into three workstreams..
1. Qualitative interviews with key stakeholders including, children, families, clinicians, clinical
nurse specialists, physios and surgeons to understand the current experiences of non-surgical
care and identify gaps in non-surgical treatment.
2. Developlng an app in conjunction with NHS Digrtal which will enable people to access
information about Perthes and allow children to log their exercise and other progress.
3. Testing the app with a group of patients and families attending the Children's Hospital in Leeds.
to assess how useful it is as a non-surgical treatment.
The overall aim of the research, which is ongoing and will last four years in total, is to develop a better
understanding of the experiences of children and their families when being treated for Perthes disease.
Working with organisations like STEPS helps Adam access patients and families affected by Perthes,
ensuring the voices of Ihose most impacted by the disease are included. This information. combined
with the expert opinion of clinicians and the summary ofexisting evidence, will ensure thatthe decisions
we make to treat children with Perthes in the future are the best informed.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 6
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (Continued)
FOR THE YEAR ENDED 31 MARCH 2025
Financial review
It has been a challenging financial year for Steps. The difficult economic climate in the UK resulted in a
significant reduction in reported income of£124,215 (2024.. £235,556) with individual donations from the
public to Steps being lower whilst also experiencing a greater level of competition when attempting to
secure grant funded income. The reduction in income has been compounded by decisions in the last
financial year to invest in key staff positions by hiring a General Manager and a Lead Fundraising Officer
in January 2024. Steps is therefore reporting a deficit in the current financial year of £56,544 (2024:
surplus of £75,083) with the charity management opting to utilise a portion ofthe reserves it had built in
the previous financial year, to ensure that the key operations of the charity were maintained. At the end
of the financial year the charty had total reseNes of £78,818 (2024.. £135,362).
The Charity is keen to ensure its long-term sustalnability and under the guidance of the new CEO. Is
closely monitoring its financial position. Since the year end. the financial management ofthe charity has
been brought back in-house, and the team have commenced working on a strategy which addresses
how the resources of Steps can be best utilised to meet the needs of the charity's beneficiaries.
Funds
The Trustees, reserves policy is to maintain a level of unrestricted funds that will enable the charity to
ensure a continuity ofactivity, make certain that all existing commitments are fulfilled and protectagainst
unforeseen changes in circumstances. The trustees have calculated that it is currently necessary to
hold around £45,000 in the unrestricted fund.
At the year end, the charity had total lunds of £78,818 (2024.. £135.362) of which £60,236 were
unrestricted (2024.. £98,999). The unrestricted fund equates to 4 months of core operational expenditure
as per the 2025126 budget and is above the desired level of £45,000 set by thé trustees.
The Trustees a￿ regularly reviewing the financial perfomiance of the charity against the budget and
forecasts and the reserves policy will continue to be reviewed annually.
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. They acknowledge that Ihe past financial year has been challenging and did not
meet expectations with regard5 to income generation. However, with the appointment of new senior
leadership team. including a new experienced CEO In April 2025, the focus over the next year will be
developing long term sustainability and achieving the objectives of the Charity.
Investmant 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.
Rlsk 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.
Thank you
We would like to end the Trustees, report thankin9 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.
The role of CEO was taken on by Amanda Goulding on 11t April 2025 following the retirement of the
General Manager, Kenneth Sanderson on 31 March 2025. We would like to welwme Amanda to Steps
and also thank Ken for the work he did during his time at the charity.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE>
Page 7
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Twstees, Responslbilitles In Relation to the Financial Statements
The Trustees (who are also directors of Steps Charity 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 (Untted 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 Ihe incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these financial statement5, the Trustees are required to..
select suitsble accounting policies and then apply them consistently:
observe the methods and principles in the applicable Charities SORP 2019 (FRS 102).,
make judgements and estimates that are ressonable and prudent.,
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue to operate.
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:
Slatemenl of Recommended Practice applicable to charities preparing their accounts in a¢¢ordan¢e
with the Financial Reporting Standard 102.
In addition. the Trustees have taken advantage of the small companies, exemptions provlded by section
415A of the Companles Act 2006.
This Annual Report was approved by the Board of Trustees on
behalf by..
1st Dec 2025
and signed on their
Mr Harlnder Bansal
Trustee and Chalrman

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE
Page 8
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF STEPS CHARITY
I report to the charity trustees on my examination of the accounlg of the company for the year ended 31
March 2025, which are set out on pages 9 to 20.
Responsibililies and basis of report
As Ihe 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 wilh the requirements of the Companies Acl
2006 ('the 2006 Act,) and the Charities and Trustee Investment {S¢otland) Act 2005 and the Charities
Accounls (Scotland) Regulations 2006.
Having satisfied myself that the accounts ol the company are not required lo be audited under Part 18 of the
2006 Act and that the ¢harrty trustees consider that the audit requirement of Regulation 10{1)la) lo {c) of the
Acxounls Regulats'ons does not apply, and are eligible for independent examination, I 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{11(c) of the Charities and Trustee Investment {Scotland> Act 2005. In carying out
my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of
th8 2011 Act.
Independent examlneVs statemènt
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An
examination includes a review ofthe accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees con¢eming any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit, and consequently I do not
express an audil oplnlon on the vlew glven by the accounts.
I have completed my examination. I confirm that no matters have come lo my attention in connection with
the examination giving me cause to believe that in any material respect,.
Accounting records were not kept in respect of the company as required by section 386 of the 2006
Act and Section 44(1 }{8) 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 accountlng requirements of section 398 of the 2006 Act other
than any requirement that the accounts give a 'true and fair vlew, which is not a matter considered
as part of an independent examlnalion. or
4. The ac¢ounls have not been prepared in accordance with the methods and prlnciples of the
Stalement 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).
I have no ¢on¢8rns and hav8 come across no other matters in connection with th8 examination to which
attention should be dravm in this report in order to enable a proper understanding of the accounts to be
reached.
Danielle Griffin FCA
Moore (South) LLP
Suite 3, Second Floor
13-21 High Street
Guildford
Surrey GU1 3DG
Dated 3 Ikceffikn 202

STEPS CHARITY IFORMERLY STEPS CHARITYWORLDWIDE
Page 9
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Unrestrleted Rè8trlctod
Funds
Funds
2025
2025
Total Unre8trlct•d R¢strlcted
Funds
Funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Othèr ITading activities
Investments
100,783
20,255
1,184
2,013
102.796
20.255
1,164
182,298
21,711
30,983
213,281
21,711
564
Total In¢orn•
122,202
2,013
124.215
204,573
30,983
235,556
Expendlturn on:
Raising funds
Charitable activities
36.295
124.670
36,295
144,464
12,715
116,696
12.715
147,758
19,794
31.062
Totsl resourcos expended
160.965
19,794
180.759
129,411
31,062
160,743
Net {exp8ndltur•llln¢ome
lor the year
N¢t movernent In fund•
(38,673)
(17,781) (58,544)
75,182
(791
75,083
Fund balances al
1 April 2024
16
98.999
36,363
135,362
23,837
36,442
80,279
Fund balances at
31 March 2025
16
60.236
18,582
78,818
98,999
36.363
135.362
The statement of financlal activities includes all galns and losses recognised In the year.
All income and expenditure derlve from continuing activities.
The statement of financial aclivities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.
The notes on pages 11 to 20 form part of these financial statemenls

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 10
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2025
2024
2024
Notes
Current assets
Stocks
Debtors
Cash at bank and in hand
12
13
4,101
13,682
125,240
18,248
67.817
86,065
143,023
Creditors: amounts falling due
within ono year
14
{7,247}
(7,661)
78.818
135,362
Income funds
Restricted funds
Unrestricted funds
16
17
18,582
60.236
36,363
98,999
78,818
135,362
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Dlrectors. responsibilities..
The members have not required the company to obtain an audit of its financial stalements for
the year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements,
These financial statements have been prepared in accordance with the provisions applicable to
companies subjecl to the small companies, regime and the charitie5 Statement of Recommended
Practice and Financial Reporting Standard 102.
The financial statements were approved by the Trustees on .
1st Dec 2025
Mr Harinder Bansal
Trustee and Chalrman
Company Reglstratlon No. 04379997
The notes on pages 11 to 20 form part of these financial statements

STEPS CHARITY {FORMERLY STEPS CHARITY WORLDWIDE)
Page 11
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting Policies
Charity inforniation
Steps Charity is a private company limited by guarantee incorporated in England and Wales.
The registered Offi￿ is The White House. Wilderspool Business Park, Greenalls Avenue,
Warrington, England, WA4 6HL. The members of Ihe company are the Trustees named on
page 1. In the event of the company being wound up, the liability in respect of Ihe guarantee is
limited to £10 per member of the company.
Accountlng convention
The financial statement8 have been prepared In accordance with the charity's goveming
document, the Companies Act 2006, '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).
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 flnancial statements have been prepared under the hlstorlcal cost convention. The principal
acKounting policies adopted are set out below.
Going concorn
The trustees have assessed the charity's financial position for a period of at least 12 months
from signature ofthe financial statement. In assessing the position, the Trustees have reviewed
the budgets and cash flow forecast to December 2026. These forecasts do not yet take into
account the full impact of recent strategic plans,. however, even on this conservative basis, the
charity's cashflow position remains stable.
Recent deficits reflect a transitional period following organisalional restructuring and strategic
changes, which have addressed prior operational issues and introduced new income-
generating iniliatives. The trustees have also reviewed strengthened financial controls and
governance arrangements implemenled during the year, which provide greater assurance over
financial management and suslainability.
lon the basis of the above, the trustees are satisfied that the charity has adequate resource5 to
Continue operating for at least 12 months from the date of approval of these financial
statements. Thus the Trustees continue to adopt the going concern basis of accounting in
preparing the financial statements.
Charltable 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 siatements.
Incomo resources
Income is recognised when the charity is legally entitled to it after any performance conditions
have been rnet. 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.

STEPS CHARITY {FORMERLY STEPS CHARITY wORLD￿DE￿
Page 12
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting Policies (Continued)
Income resource8 (Continued)
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 ents'tlement is not met then these
amounts are deferred.
Interest received Is accounted for on an accruals basis.
Legacies are accounted for at the earlier of:
the date on which the charity is aware Ihat probate has been granted..
the estate has been finalised and notification has been made by the executor(s) to the
charity that a distribution will be made., or
when a distribution is made from the estate.
Recelpt of a legacy, In whole or part, is only considered probable when the amount can be
measured reliably and the charity has been notified of the executorfs intention to make a
distribulion. Where legacies have been notified to the charity, or the charity is aware of the
granting of probate, and criteria for income recognition have not been met, then the legacy is
trealed as a contingent asset and disclosed if material.
Donation of gifts and servlces
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 1021, 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 oblain seNices or facilities of equivalent economic benefit on the open market:
a corresponding amount is then recx)gnised In expenditure in the period of receipt.
Resources •xpended
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 obligalion can be measured reliably. It is
cate9orised under the following headings..
Costs of raising funds includes deiails of the costs in relation to fundraising events,
following up donations, and seeking voluntary contributions and donations from supporters,
and available sources.,
Expenditure on charitable activities includes the costs of the charity's work wilh young
people, including all planning activities, maintenance of the charity's assets, preparation
and follow up,, and
Other expenditure represents ihose items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 13
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Allocatlon of support costs
Support costs are those functions that assist the work of the charlty, but do not directty relate to
either cost of raising funds or charitable activities. These costs are all allocated to charitable
activities.
Sloeks
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 repla￿ment
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.
Cash and cash equlvalent•
Cash and cash equivalenls include cash in hand, deposits held al call with banks, other short-
temi liquid investments wllh original maturities of three months or less.
1.10 Flnanclal Instruments
The charily has elected to apply the provision of Section 11 'Basic Financial Instruments. and
Section 12 '0ther 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
paty to the contractual provisions of the instrument.
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 amounls and there
is an intention to settle on a net basis or to realise the asset and settle Ihe 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 interesl 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.
Baslc financlal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction
price unless the arrangement constitutes a financing transaction, where Ihe 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 financlal Ilabilitles
Financial liabilities are derecognized when the charity's contractual obligations expl￿ or are
discharged or cancelled.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Pago 14
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting Pollcles (Continued)
1.11
Employee benefrts
The cosl 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
demonslrably committed to terminate the employment of an employee or to provide termination
benefits.
1.12 Taxatlon
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 definits'on 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 charitsble 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.
Crltical Accounting Estimates and Judgements
In the application of the charlty's eccountlng 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 lo be relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions arè reviewed on an ongoing basis. Revisions to
accounting estimales 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.
Key Sources of Estimatlon Uncertalnty
The trustees have estimated the cost of the seNices and gifts that have been donated to the
charity. These amounts are included in donations and legacies and charitable acts'vities.
Donations and L•gaci•8
Unrestrlcted Restrlcted
Funds
Funds
2025
2025
Total
Total
2025
2024
Donations and gifts
Donated Gifts and se￿ICe5
Grants
Legacies
97,183
900
2,700
2,013
99,196 153,581
900
24,000
2,700
32,700
3,000
100,783
2,013
102,796 213,281
For the year ended 31 March 2024
182,298
30,983
213,281

STEPS CHARITY IFORMERLY STEPS CHARITY WORLDWIDE)
Page 15
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Othèr Trading Activities
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Total
2025
2024
Fundraising events
Shop income
Sponsorship
7,841
414
12,000
7,841
414
12,000
9,837
874
11,000
Other trading activities
20,255
20,255
21,711
For the year ended 31 March 2024
21,711
21,711
Z2
Investments
Unr•strlcted
Funds
2025
Total
Total
2025
2024
Interest receivable
1,164
1,164
564
All interest in 2024 was unrestricted.
Ralsln9 Funds
Unreslrlcted Restrlcted
Funds
Funds
2025
2025
Total
Total
2025
2024
Fundraising and publicity
Staff costs
12,905
23,390
12,905
23,390
6.944
5,771
Total raising funds
36,295
36,295
12,715
For the year ended 31 March 2024
12,715
12,715

STEPS CHARITY IFORMERLY STEPS CHARifY WORLDWIDE
Page 16
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable Activities
Charitable
Expenditure
2025
Charitable
Expenditure
2024
Staff costs
Rent and rates
Insurance
Telephone
Postage and stationery
Staff training and recruitment
Travel costs
Professional and consultancy fees
Advertising and website costs
General expenses and project Costs
102,148
1.031
1,905
2,412
694
234
4,021
900
49
10,649
74,923
1,008
1,598
2,645
362
1,264
6,417
24,000
336
16,391
124,043
128,944
Share of support costs (see note 8)
Share of govemance costs (see note 8)
16,883
3,538
15,914
2,900
144,464
147.758
Analy818 by fund
Unrestricted funds
Reslricted funds
124,670
19,794
116,696
31,062
144,464
147,758
Support Costs
Support Governance
Costs
Costs
2025
2024
Bookkeeping
Accountancy fees
Bank charges
Legal and professional
ICT and office costs
Independent examination fee
10,547
10,547
1,038
2,696
1.294
2,346
2.500
8,053
900
3,416
1,213
3,232
2.000
1,038
2,696
1,294
2,346
2,500
16,883
3,538
20,421
18,814
Reslricled ftjnds
Unreslricted funds
300
16,583
300
20,121
1,175
17,639
3,538
16,883
3,538
20,421
18,814
All costs We￿ for Charitable Activities.
Included in 2024 were governance costs of £2.900.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 17
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
During the year. the trustees all gave freety their time and expertise without any fom of
remuneration or other benefil in cash or kind. In the previous financial year, a trustee had filled
the vacant CEO role, donating their time and experience lo oversee the running of the charity
on a regular basis. This was treated as a gift in kind of £22,500 in 2024.
During the year, there was £nil reimbursed to trustees in respect of expenses incurred on behalf
of the charity (2024.. £666).
None of the trustees (or any person connected with them) made any donations to the charity
(2024 - £Nil).
Trustee indemnity insurance is covered in the Charity insurance policy.
10.
VolunteerJ
The charity has volunteers to help in their work supporting families.
Employees
Number of employees
The average monthly number of employees during the year was..
2025
2024
Number Number
Charity and fundraising siaff
**X2=
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
117,537
6,317
1,684
76,595
2,445
1,654
125,538
80,694
z=___
Allocated as follows:
Cost of raising funds
Charitable activities
23,390
102,148
5,771
74,923
125,538
80,694
There were no employees whose annual remuneration was £60,000 Or more (2024- none).
The key management personnel of the charity comprise the Trustees and the manager. The
total employee benefits of the key management personnel of the charity were £32,885 (2024:
£8,221 plus £22,500 gift in kind whilst a twstee covered the CEO role).

STEPS CHARrrY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 18
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12.
Stocks
2025
2024
Goods for resale
4,101
All goods held for resale have been written down to £nil value in the accounts in the financial
year.
13.
Debtors
2025
2024
Amounts falling due withln one year:
Other debtors
Prepayment and accrued income
3,120
15,128
438
13,246
18,248
13,682
14.
Cr•dltors: amounts falllng due wlthln one year
2025
2024
Other taxation and social security costs
Trade creditors
Other creditors
Accruals and deferred income
3,219
357
1.171
2,500
2,782
902
977
3,000
7.247
7.661
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 Ihe company in an
independently administered fund.
At 31 March 2025 the amount outstanding was £318 (2024 - £567).
16.
Restricted Funds
The income funds of the charity include restricted funds cornprising the following unexpended
balances of donations and grants held on twst for special purposes..
Balance at Incoming
1 Aprll 2024
resources
Resourc•s
Balance at
expèndèd 31 March 2025
Claire Furmedge Fund
The National Lottery Fund- England
Laila's Fund
The National Lottery Fund- Wales
Slepin Camp
Sl James Place Charitable Foundation
Barbara Ward Children's Charity
Other
6,976
8,893
3,921
8,399
6,167
425
1,547
35
2.013
{530)
(8,893)
8,459
3,921
(8,399)
6,167
(425)
(1,547)
35
36,363
2,013
{19,794)
18,582

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 19
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16.
Reslricted Funds IconL}
The Claire Furmedg8 Fund consists of monies donated to the charity which is used to provlde
equipment (predomlnantly car seats) to those who are in need.
The National Lottery Fund England - Support for families in England. Recruit and train
volunteers to support the helpline.
Laila's Fund - to provide support and assistance to the families who decide to have elective
ampulation, and to develop a prototype for Pediatric Prosthetic covers.
The National Lotter Fund Wales- Support for families across Wales and working with staff in
hospitals in Swansea, Cardiff and around the region, recruit volunteers.
Stepin Camp - To provide activities and workshops for the whole family of those affected by
lower limb conditions.
St James Place Charitable Faundation - To provide support in communities for young people
with lower limb conditions.
Barbara Ward Children's Charity- To provide support through family support sessions and the
continuing provision of volunteers, the charity helpline and literature.
Other- Monies from Sported Foundation to be used for the Clubfoot Day in June 2023.
For the year ended 31 Mar¢h 2024
Balance at
1 April 2023
Incomlng
resources
Resources
8alance at
expondèd 31 March 2024
Claire Furmedge Fund
The National Lottery Fund- England
Loila's Fund
The National Lottery Fund- Scolland
The Nalional Lottery Fund- Wales
Stepin Camp
Anton Jurgens
Sl James Place Charitable Foundation
Baibara Ward Children's Chanty
Other
5,381
6.969
2,588
7,047
6,951
6,167
1.804
2.950
10,000
1,333
(1,355>
(8,076)
6,976
8,893
3,921
(7,047>
(6,7521
9,200
8,399
6,167
1,804
425
1,547
35
(1,8041
(2,075)
(3.435)
(500)
2,500
5,000
535
36,442
30,983
{31.062)
36,363
The National Lottery Fund Scotland Support for families a¢ross Scotland and partnership
workin9 With hospitals in the region with volunteers.
Anton Jurgens- To provide funds to improve the digital services provided.

STEPS CHARITY (FORMERLY STEPS CHARITY WORLDWIDE)
Page 20
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEOI
FOR THE YEAR ENDED 31 MARCH 2025
17.
Unr88tricted Fund8
Balance at
1 April 2024
Incoming Resources
Balanco at
resources
expended Transfer 31 March 2025
General Funds
98,999
122,202
{160,965>
60.238
For the year ended 31 March 2024
Balance at
Incoming Resources
Balance at
1 April 2023 resources
expended Transfer 31 March 2024
General Fund¥
23.837
204,573
{129,411>
98.999
18.
Analysis of Net Assets Between Funds
Unreslrlcted Restricted
Funds
Funds
2025
2025
Total
2025
Fund balances at 31 March 2025 are
represented by..
Current assetsl{liabililies)
60,236
18,582
78,818
For the year ended 31 March 2024
Unrestricted Restrlcted
Funds
Funds
2024
2024
Total
2024
Fund balances at 31 March 2024 are
represented by..
Current assetsl{liabilities)
98,999
36,363
13S,362
19.
Related Party Transactlons
There were no disclosable related party transactions during ihe year (2024 - none).