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|||||||PAGE|
|---|---|---|---|---|---|---|
|Trustees'|annual
report|(incorporating|the director's report)||||
|Independent
auditor's||report to the members|||||
|Statement|offinancial|activities (including||income and expenditure|account)|16|
|Statement|offinancial|position||||17|
|Statement|ofcash flows|||||18|
|Notes to|the tinancial|statements||||19|
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|RKPKRKN|CK AND ADMINIS|CK AND ADMINIS|CK AND ADMINIS|TRATIVE DETAILS||||
|---|---|---|---|---|---|---|---|
|Registered|charity name|||The Next Step Trust||||
|Charity registration|||number|1114197||||
|Company|registration||number|05711840||||
|Principal|office and registered|||The Hoover Building||||
|office||||Westfield Street||||
|||||Halifax||||
|||||West Yorkshire||||
|||||HXl 2DN||||
|The Trustees||||JSMooney||||
|||||C Naylor||||
|||||M SCawthorn||||
|||||A Peers||||
|||||L Stradeski||||
|||||JWelsh||||
|Management||Team||P Sandhu (Chief Executive)||||
|||||H Lane (Operations|Manager)|||
|Auditor||||Spenser Wilson Ltd||||
|||||Chartered
Accountants||k.statutory|auditor|
|||||Equitable
House||||
|||||55 Pelion Lane||||
|||||Halifax||||
|||||West Yorkshire||||
|||||HXI 5SP||||
|Bankers||||CAF Bank||||
|||||25 Kings Hill Avenue||||
|||||West Mailing||||
|||||ME194JQ||||
|||||Barclays Bank Plc
P0Box 14||||
|||||Halifax||||
|||||West Yorkshire||||
|||||HX1 IBG||||
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|e|Therapy||-hydrotherapy,
rebound,
physiotherapy|and spa||||
|---|---|---|---|---|---|---|---|
|e|Sensory||-sensory room and garden|||||
|e|Active Pursuits||-sailing, canoeing, climbing,
rambling|||||
|~|In House||- life skills, arts and crafts, aromatherapy|||||
|o|Community|Based|-swim and gym, gardening,
recycling,|shopping,||work experience||
|e|Residential||-annual trips to Calvert Trust and Ribby Hall for|||residential|stays.|
|Further|details can|be found on the website ofthe Charity at www. nextsteptrust.|||org.uk.|||
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||||||2021||2020|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|||
|||||funds|funds|Total funds|Total funds|
||||Note|||g||
|Income and endowments||||||||
|Donations
and legacies|||5|22,046|27,177|49,222|26,705|
|Charitable
activities|||6|1,991,378||1,991,378|1,951,131|
|Other trading activities|||7|281||281|2,912|
|Investment
income|||8|622||622|2,004|
|Other income|||9|5,017||5,017||
|Total income||||2,019,344|27,177|2,046,520|1,982,752|
|Expenditure||||||||
|Expenditure
on raising funds:||||||||
|Costs ofraising donations||and||||||
|legacies|||10||||262|
|Costs ofother trading|activities||11|38||38|376|
|Expenditure
on charitable|activities||12,13|1,680,986|31,809|1,712,794|1,769,231|
|Total expenditure||||1,681,024|31,809|1,712,832|1,769,869|
|Net income and net movement||in funds||338,320|(4,632i|333,688|212,883|
|Reconciliation
offunds||||||||
|Total funds brought
forward||||1,604,627|59,817|1,664,444|1,451,561|
|Total funds carried forward||||1,942,947|55,185|1,998,132|1,664,444|
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|||||2021||2020|
|---|---|---|---|---|---|---|
|||Note|||||
|FIXEDASSETS|||||||
|Tangible fixed assets||19||1,277,345||1,262,305|
|CURRENT ASSETS|||||||
|Debtors||20|183,615||165,733||
|Cash at bank and in hand|||608475||484,951||
||||791,890||650,684||
|CREDITORS: amounts|falling due||||||
|within
one year||21|71,103||94,232||
|NKT CURRENT ASSETS||||720,787||556,452|
|TOTAL ASSETSLESS|CURRENT||||||
|LIABILITIES||||1,998,132||1,818,757|
|CREDITORS: amounts|falling due||||||
|after more than one year||22||||154,313|
|NKT ASSETS||||11998&132||1,664,444|
|FUNDS OF THK CHARITY|||||||
|Restricted funds||||55,185||59,817|
|Unrestricted
funds||||1,942,947||1,604,627|
|Total charity funds||24||1,998,132||1,664,444|
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|||2021|2020|
|---|---|---|---|
|CASH FLOWS FROM OPERATING ACTIVITIES||||
|Net income||333,688|212,883|
|Adj ttst&nents for:||||
|Depreciation oftangible fixed assets||54,819|54,728|
|Other interest receivable
and similar income||(622)|(2,004)|
|Interest payable
and similar charges||5,502|7,226|
|Accrued expenses||16,814|2,694|
|Changesin:||||
|Trade and other debtors||(17,882)|191,073|
|Trade and other creditors||(5,963)|18,120|
|Cash generated
from operations||386,356|484,720|
|Interest paid||(5,502)|(7,226)|
|Interest received||622|2,004|
|Net cash from operating
activities||381,476|479,498|
|CASH FLOWS FROM INVESTING ACTIVITIES||||
|Purchase oftangible assets||(69,859)|(595,113)|
|Net cash used in investing
activities||(69,859)|(595,113)|
|CASH FLOWS FROM FINANCING ACTIVITIES||||
|Repayments
ofborrowings||(188,293)|(23,524)|
|Net cash used in financing
activities||(188,293)|(23,524)|
|NET INCREASE/(DECREASE)|IN CASH AND CASH|||
|EQUIVALENTS||123,324|(139,(39)|
|CASH AND CASH EQUIVALENTS AT BEGINNING OFYEAR||484,951|624,090|
|CASH AND CASH EQUIVALENTS AT KND OFYEAR||608,275|484,951|
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|5.|DONATIONS
AND LEGACIES|||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2021|
||DONATIONS|||||
||Individuals||2,721||2,720|
||Corporate donors|||||
||GRANTS|||||
||Grants receivable||19,325|27,177|46,502|
||||22,046|27,177|49,222|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2020|
||DONATIONS|||||
||Individuals||1,779|7,234|9,014|
||Corporate donors||262|15,929|16,191|
||GRANTS|||||
||Grants receivable|||1,500|1,500|
||||2,041|24,663|26,705|
|6.|CHARITABLE ACTIVITIES|||||
|||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||Funds|2021|Funds|2020|
||Support fees|1,335,344|1,335&344|1,217,934|1,217,934|
||Access fees|463,540|463,540|454,375|454,375|
||Respite fees|119,724|119,724|178,225|178,225|
||Transport
fees|47,798|47,798|55,435|55,435|
||Outreach fees|10,339|10,339|28,878|28,878|
||Dinner money|12,987|12,987|16,284|16,284|
||Domiciliary|1,646|1,646|||
|||1,991,378|1,991,378|1,951,131|1,951,131|
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|||||||Unrestricted|Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|---|---|---|
||||||||Funds|Funds|2021|
||Fundraising|events|||||281||281|
|||||||Unrestricted||Restricted|Total Funds|
||||||||Funds|Funds|2020|
||Fundraising|events||||||2,912|2,912|
|8.|INVESTMENT INCOME|||||||||
||||||Unrestricted|Total|Funds|Unrestricted|Total Funds|
||||||Funds||2021|Funds|2020|
||Bank interest received||||622||622|2,004|2,004|
|9.|OTHER INCOME|||||||||
||||||Unrestricted|Total|Funds|Unrestricted|Total Funds|
||||||Funds||2021|Funds|2020|
||Provision ofstaff||||4,517||4,517|||
||Training
incentive||||500||500|||
||||||5,017||5,017|||
|10.|COSTS OF|RAISING DONATIONS|||AND LEGACIES|||||
||||||Unrestricted|Total|Funds|Unrestricted|Total Funds|
||||||Funds||2021|Funds|2020|
||Costs ofraising donations|||and legacies||||||
||- Donations|||||||262|262|
|11.|COSTS OF|OTHER TRADING ACTIVITIES||||||||
|||||||Unrestricted||Restricted|Total Funds|
||||||||Funds|Funds|2021|
||||||||||g|
||Costs offundraising||activities||||38||38|
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|COSTS O|F OTHE|R TRADING ACTIVITIES (coniinneaj|||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2020|
|Costs offundraising||activities|376|376|
|EXPENDI|TURE ON CHARITABLE ACTIVITIES BYFUND TYPE||||
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|Charitable|activities|1,533,798|31,809|1,565,606|
|Support costs||147,188||147,188|
|||1,680,986|31,809|1,712,794|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2020|
|||5|||
|Charitable|activities|1,624,360|19,411|1,643,771|
|Support costs||125,459||125,460|
|||1,749,819|19,411|1,769,231|
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|EXPENDI|TURE ON CHARI|TABLE ACTIVITIES|BYACTIVI|TY TYPE||
|---|---|---|---|---|---|
|||Activities||||
|||undertaken|Support|Total funds|Total fund|
|||directly|costs|2021|2020|
|Charitable|activities|1,565,606|129,013|1,694,619|1,747,283|
|Governance|costs||18,175|18,175|21,948|
|||1,565,606|147,188|1,712,794|1,769,231|
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||||||2021|2020|
|---|---|---|---|---|---|---|
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||Staffcosts||||111,644|89,511|
||General office||||13,957|13,714|
||Finance costs||||162|286|
||Governance
costs||||7,029|6,832|
||Audit, accountancy &bookkeeping||||6,496|10,545|
||Office & administrational||||4,650|4,571|
||Staffvouchers||||3,250||
||||||147,188|125,459|
|15.|NKT INCOME||||||
||Net income is stated after charging/(crediting):||||||
||||||2021|2020|
||||||8||
||Depreciation oftangible|fixed assets|||54,819|54,728|
|16.|AUDITORS REMUNERATION||||||
||||||2021|2020|
||Fees payable for the audit ofthe financial
statements||||3,180|3, 180|
||Fees payable to the charity's||auditor and its associates for other services:||||
||Other non-audit
services||||3,024|7,365|
|17.|STAFF COSTS||||||
||The total staff costs and|employee||benefits for the reporting|period are analysed
as|follows:|
||||||2021|2020|
||Wages and salaries||||1,281,567|l,329,560|
||Social security costs||||90,125|92,808|
||Employer
contributions|to pension||plans|24,253|23,500|
||||||1&395,945|1,445,868|
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||||2021|2020|
|---|---|---|---|---|
||||No.|No.|
|Management|and administration|staff|5|6|
|Support workers|||50|52|
||||55|58|
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||Freehold|Fixtures|Motor|||
|---|---|---|---|---|---|
||property|&fittings|vehicles|Equipment|Total|
|Cost||||||
|At
1 April 2020|1,399,480|168,721|232,270|85,742|1,886,213|
|Additions|41,261|18,131||10,467|69,859|
|At 31March 2021|1,440,741|186,852|232,270|96,209|1,956,072|
|Depreciation||||||
|At 1 April 2020|211,536|145,948|190,467|75,957|623,908|
|Charge for the year|26,056|12,310|10,452|6,001|54,819|
|At 31March 2021|237,592|158,258|200,919|81,958|678,727|
|Carrying
amount||||||
|At 31March 2021|1,203,149|28,594|31,351|14,251|1,277,345|
|At 31March 2020|1,187,944|22,773|41,803|9,785|1,262,305|
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|20.|DEBTORS|||||
|---|---|---|---|---|---|
|||||2021|2020|
||Trade debtors|||173,252|153,695|
||Prepayments
and accrued||income|10,363|11,413|
||Other debtors||||625|
|||||183,615|165,733|
|21.|CREDITORS:|amounts|falling due within one year|||
|||||2021|2020|
||Bank loans and|overdralls|||33,980|
||Trade creditors|||15,773|20,810|
||Accruals and deferred income|||27,751|10,937|
||Social security|and other|taxes|22444|22,826|
||Other creditors|||5,335|5,679|
|||||71,103|94,232|
|22.|CRKDITORSi|amounts|falling due after more than one year|||
|||||2021|2020|
||Bank loans and|overdrafts|||154,313|
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|||I April||||31March|
|---|---|---|---|---|---|---|
|||2020|Income|Expenditure|Transfers|2021|
|General funds||1,378,945|1,827,344|(1,629,961)||1,576,328|
|Buildings Fund||122,240|168,000|(41,621)||248,619|
|Minibus
Fund||99,670|24,000|(5,670)||118,000|
|Staff Pension &Bonus||3,772||(3,772)|||
|||1,604,627|2,019,344|(1,681,024)||1,942,947|
|||I April||||31 March|
|||2019|Income|Expenditure|Transfers|2020|
|General funds||1,287,593|1,763,176|(1,673,225)|1,401|1,378,945|
|Buildings
Fund|||168,000|(45,760)||122,240|
|Minibus
Fund||83,231|24,000|(7,561)||99,670|
|Staff Pension & Bonus||27,307||(23,535)||3,772|
|||1,398,131|1,955,176|(1,750,081)|1,401|'1,604,627|
|Restricted
funds|||||||
|||I April||||31March|
|||2020|Income|Expenditure|Transfers|2021|
|Action Halifax||5,283|10,219|(10,473)||5,029|
|HBOS||1,091||(32)||1,059|
|Lord Taverners||12,849||(4,315)||8,534|
|Provident
Insurance||1,063||(266)||797|
|Wilkinson
Woodward||3,906||||3,906|
|Garden Swing||1,478||||1,478|
|Hydrotherapy|Pool|32,220||||32,220|
|Bearder Charity||1,927|1,000|(765)||2,162|
|Lottery-Infection|||||||
|Control|||9,958|(9,958)|||
|CFFC COVIly19|||6,000|(6,000)|||
|||59,817|27,177|(31,809)||55,185|
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|ANALYSIS OF|ANALYSIS OF|CHARITA|BLE FUNDS|(concinnedi||||
|---|---|---|---|---|---|---|---|
|ReStriCted
fundS||(condnnedJ||||||
||||I April||||31 March|
||||2019|Income|Expenditure|Transfers|2020|
|Action Halifax|||5,573||(290)||5,283|
|HBOS|||1,123||(32)||1,091|
|Lord Taverners|||18,601||(5,752)||12,849|
|Provident
Insurance|||1,417||(354)||1,063|
|Wilkinson
Woodward|||3,906||||3,906|
|Halifax Ladies|Circle||864||(864)|||
|CFFC|||840||(140)|(700)||
|Duke ofYork|||841||(140)|(701)||
|Laing Foundation|||1,000||(1,000)|||
|Garden
Swing|||1,478||||1,478|
|Hydrotherapy|Pool||]7,787|15,840|(1,407)||32,220|
|Woodspeen||||1,500|(1,500)|||
|Bearder Charity||||2„500|(573)||1,927|
|Calvert Trust||||7,735|(7,735)|||
||||53,430|27,575|(19,787)|(1,401)|59,817|
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|||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|
|||Funds|Funds|2021|
|Tangible fixed assets||1,254,586|22,759|1,277,345|
|Current assets||759,464|32,426|791,890|
|Creditors less than
1|year|(71,103)||(71,103)|
|Creditors greater than|1 year||||
|Net assets||1,942,947|55,185|1,998,132|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2020|
|Tangible fixed assets||1,233,915|28,390|1,262,305|
|Current assets||619,257|31,427|650,684|
|Creditors less than
1 year||(94,232)||(94„232)|
|Creditors greater than|1 year|(154,313)||(154,313)|
|Net assets||1,604,627|59,817|1,664,444|
|ANALYSIS OF CHANGES IN NET DEBT|||||
|||1 Apr 2020|Cash flows|31Mar 2021|
|||||g|
|Cash at bank and in hand||484,951|123,324|608,275|
|Debt due within one year||(33,980)|33,980||
|Debt due after one year||(154,313)|154,313||
|||296,658|311,617|608,275|
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|27.|CAPITAL COMMITMENTS|CAPITAL COMMITMENTS|CAPITAL COMMITMENTS||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||Capital expenditure
contracted for but not|||provided|for in the financial||statements||is as follows:||
|||||||||2021||2020|
||Tangible fixed|assets||||||||40,689|
|2S.|OPERATING|LEASE COMMITMENTS|||||||||
||The total future|minimum|lease payments|under non-cancellable||operating||leases are as follows:|||
|||||||||2021||2020|
||Not later than|1 year||||||40,070||40,070|
||Later than
1 year and not||later than 5years|||||74,7S5||78,856|
||Later than 5 years|||||||39,667||56,667|
|||||||||154,522||175,593|
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