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|||||||PAGE|
|---|---|---|---|---|---|---|
|Trustees'
annual report (incorporating||the director's||report)|||
|Independent
auditor's|report to the members|||||10|
|Statement offinancial|activities (including||income|and expenditure|account)|15|
|Statement offinancial|position|||||16|
|Statement ofcash flows||||||17|
|Notes to the financial|statements|||||18|
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|REFERENCE AND ADMINIS|REFERENCE AND ADMINIS|REFERENCE 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|||
||||HX1 2DN|||
|THKTRUSTEKS||||||
||||JSMooney|||
||||CNaylor|||
||||M S Cawthorn|||
||||A Peers||(Retired 31December 2021)|
||||L Stradeski|||
||||JWalsh|||
|Auditor|||Spenser Wilson Ltd|||
||||Chartered
Accountants|&statutory|auditor|
||||Equitable
House|||
||||55 Pelion Lane|||
||||Halifax|||
||||West Yorkshire|||
||||HX1 5SP|||
|Bankers|||CAP Bank|||
||||25 Kings Hill Avenue|||
||||West Mailing|||
||||ME194JQ|||
||||Barclays Bank Pic
P0Box14|||
||||Halifax|||
||||West Yorkshire|||
||||HX1 1BG|||
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||||||2022||2021|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|||
|||||funds|funds|Total funds|Total funds|
||||Note||8|||
|Income and endowments||||||||
|Donations
and legacies|||5|120,770|94,617|215,387|49,222|
|Charitable
activities|||6|2,099,376||27099,376|1,991,378|
|Other trading
activities|||7|1,041||1,041|281|
|Investment
income|||8|188||188|622|
|Other income|||9||||5,017|
|Total income||||2,221,375|94,617|2,315,992|2,046,520|
|Expenditure||||||||
|Expenditure
on raising funds:||||||||
|Costs ofother trading|activities||10||||38|
|Expenditure
on charitable|activities||11,12|1,909,281|27,851|1,937,132|1,712,794|
|Total expenditure||||1,909,281|27,851|1,937,132|1,712,832|
|Net income and net movement||in funds||312,094|66,766|378,860|333,688|
|Reconciliation offunds||||||||
|Total funds brought forward||||1,942,947|55,185|1,998,132|1,664,444|
|Total funds carried forward||||2,255,041|121,951|2,376,992|1,998,132|
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|||||2022||2021|
|---|---|---|---|---|---|---|
|||Note|||||
|FIXEDASSETS|||||||
|Tangible fixed assets||18||1,506,349||1,277,345|
|CURRENT ASSETS|||||||
|Debtors||19|217,269||183,615||
|Cash at bank and in hand|||767,990||608,275||
||||985,259||791,890||
|CREDITORS: amounts|falling due||||||
|within one year||20|114,616||71,103||
|NET CURRENT ASSETS||||870,643||720,787|
|TOTAL ASSETSLESS|CURRENT||||||
|LIABILITIES||||2&376,992||1,998,132|
|NET ASSETS||||2,376,992||1,998,132|
|FUNDS OFTHE CHARITY|||||||
|Restricted funds||||121,951||55,185|
|Unrestricted
funds||||2,255,041||1,942,947|
|Total charity funds||22||2,376,992||1,998,132|
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||2022|2021|
|---|---|---|
|CASH FLOWS FROM OPERATING ACTIVITIES|||
|Net income|378,860|333,688|
|Adjustments for:|||
|Depreciation oftangible fixed assets|59,583|54,819|
|Other interest receivable and similar income|(188)|(622)|
|Interest payable and similar charges|201|5,502|
|Accrued expenses|3,592|16,814|
|Changes in:|||
|Trade and other debtors|(33,654)|(17,882)|
|Trade and other creditors|39,921|(5,963)|
|Cash generated
from operations|448@15|386,356|
|Interest paid|(201)|(5,502)|
|Interest received|188|622|
|Net cash from operating
activities|448,302|381,476|
|CASH FLOWS FROM INVESTING ACTIVITIES|||
|Purchase oftangible assets
Proceeds from sale oftangible
assets|(289,877)
1,290|(69,859)|
|Net cash used in investing
activities|(288,587)|(69,859)|
|CASH FLOWS FROM FINANCING ACTIVITIES|||
|Repayments
ofborrowings||(188,293)|
|Net cash used in financing
activities||(188,293)|
|NKT INCREASE IN CASH AND CASH EQUIVALENTS|159,715|123,324|
|CASH AND CASH EQUIVALENTS AT BEGINNING OFYEAR|608,275|484,951|
|CASH AND CASH EQUIVALENTS AT KND OFYEAR|767,990|608,275|
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|5.|DONATIONS
AND LEGACIES|||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2022|
||DONATIONS|||||
||Individuals||7,208|9,098|16,306|
||Corporate
donors|||5,000|5,000|
||GRANTS|||||
||Grants receivable||113,562|80,519|194,081|
||||120,770|94,617|215,387|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2021|
||DONATIONS|||||
||Individuals||2,720||2,720|
||Corporate
donors|||||
||GRANTS|||||
||Grants receivable||19,325|27,177|46,502|
||||22,045|27,177|49,222|
|6.|CHAIOTABLE ACTIVITIES|||||
|||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||Funds|2022|Funds|2021|
|||||f||
||Support fees|1,384,048|1,384,048|1,335,344|1,335,344|
||Access fees|484,536|484,536|463,540|463,540|
||Respite fees|161,885|161,885|119,724|119,724|
||Transport fees|44,806|44,806|47,798|47,798|
||Outreach fees|4,230|4,230|10,339|10,339|
||Dinner money|19,871|19,871|12,987|12,987|
||Domiciliary|||1,646|1,646|
|||2,099,376|2,099476|1,991,378|1,991,378|
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|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|---|
|||||Funds|2022|Funds|2021|
||Fundraising||events|1,041|1,041|281|281|
|8.|INVKSTMKNT INCOME|||||||
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2022|Funds|2021|
|||||||I||
||Bank interest||received|188|188|622|622|
|9.|OTHER|INCOME||||||
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2022|Funds|2021|
|||||||f.||
||Provision|of|staff|||4,517|4,517|
||Training|incentive||||500|500|
|||||||5,017|5,017|
|10.|COSTS OF OTHER TRADING|||ACTIVITIES||||
|COST|S OF OTHE|R TRADING|ACTIVITIES||||||
|---|---|---|---|---|---|---|---|---|
||||Unrestricted|Total|Funds|Unrestricted|Total|Funds|
||||Funds||2022|Funds||2021|
|Costs|offundraising|activities||||38||38|
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|EXPENDI|TURE ON CHAMTABL|K ACTIVITIES BYFUND T|YPE||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2022|
|Charitable|activities|1,710,796|27,851|1,738,647|
|Support costs||198,485||198,485|
|||1,909,281|27,851|1,937,132|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|Charitable|activities|1,533,797|31,809|1,565,606|
|Support costs||147,189||147,188|
|||1,680,986|31,809|1,712,794|
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|EXPENDI|TURE ON CHAM|TABLK ACTIVITIES|BYACTIVI|TY TYPE||
|---|---|---|---|---|---|
|||Activities||||
|||undertaken|Support|Total funds|Total fund|
|||directly|costs|2022|2021|
|Charitable|activities|1,738,647|171,696|1,910,343|1,694,619|
|Governance|costs||26,789|26,789|18,175|
|||1,738,647|198,485|1,937,132|1,712,794|
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|ANALYSIS OF SUPPORT COSTS|||
|---|---|---|
||2022|2021|
|Staffcosts|157,336|111,644|
|General office|14,157|13,957|
|Finance costs|200|162|
|Governance
costs|14,825|7,029|
|Audit, accountancy &bookkeeping|7,250|6,496|
|Office &administrational|4,717|4,650|
|Staffvouchers||3,250|
||198,485|147,188|
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|14.|NET INCOME|NET INCOME|||
|---|---|---|---|---|
||Net income is stated after charging/(crediting):||||
||||2022|2021|
||||g||
||Depreciation oftangible fixed assets||59,583|54,819|
|15.|AUDITORS REMUNERATION||||
||||2022|2021|
||Fees payable for the audit ofthe financial|statements|3,180|3,180|
||Fees payable tothe charity's
auditor and|its associates for other services:|||
||Other non-audit
services||3,348|3,024|
|16.|STAFF COSTS||||
|STAFF COSTS|||||
|---|---|---|---|---|
|The total staff costs and|employee|benefits for the reporting|period are analysed
as|follows:|
||||2022|2021|
|Wages and salaries|||1,408,963|1,281,567|
|Social security costs|||105499|90,125|
|Employer
contributions|to pension|plans|30,688|24,253|
||||1,544,950|1,395,945|
|The average|The average|head|count ofemployees|count ofemployees|during the year was|74 (2021:69).The average|number of|
|---|---|---|---|---|---|---|---|
|full-time|equivalent||employees|during|the year is analysed|as follows:||
|||||||2022|2021|
|||||||No.|No.|
|Management||and administration||staff||8|5|
|Support|workers|||||47|50|
|Catering|and|caretaking||||4||
|||||||59|55|
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|||||Freehold|Fixtures|Motor|||
|---|---|---|---|---|---|---|---|---|
|||||property|and fittings|vehicles|Equipment|Total|
|||||||5|||
||Cost||||||||
||At 1 April 2021|||1,440,741|186,852|232,270|96,209|1,956,072|
||Additions|||259,852|27,412||2,613|289,877|
||Disposals|||||(7,250)||(7,250)|
||At 31March|2022||1,700,593|214,264|225,020|98,822|2,23S,699|
||Depreciation||||||||
||At 1 April 2021|||237,592|158,258|200,919|81,958|678,727|
||Charge for the year|||31,026|13,414|7,517|7,626|59,583|
||Disposals|||||(5,960)||(5,960)|
||At 31March|2022||268,618|171,672|202,476|89,584|732,350|
||Carrying
amount||||||||
||At 31March|2022||1,431,975|42,592|22,544|9,238|1,506@49|
||At 31 March|2021||1,203,149|28,594|31,351|14,251|1,277,345|
|19.|DEBTORS||||||||
||||||||2022|2021|
||Trade debtors||||||192,676|173,252|
||Prepayments|and accrued|income||||24,593|10,363|
||||||||217,269|183,615|
|20.|CREDITORS: amounts||falling|due within|one year||||
||||||||2022|2021|
||Trade creditors||||||80,350|15,773|
||Accruals and|deferred income|||||31,343|27,751|
||Social security and other||taxes|||||22,244|
||Other creditors||||||2,923|5,335|
||||||||114,616|71,103|
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|Unrestric|ted
funds||||||
|---|---|---|---|---|---|---|
|||I April||||31March|
|||2021|Income|Expenditure|Transfers|2022|
|||5|||||
|General funds||1,576,328|2,168,825|(1,550,739)||2,194,414|
|Buildings|Fund|248,619|44,300|(358,542)|68,000|2 377|
|Minibus|Fund|118,000|8,250||(68,000)|58,250|
|||1,942,947|2,221,375|(1,909,281)||2,255,041|
|||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|
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|Restricted
funds||||||
|---|---|---|---|---|---|
||1 April||||31March|
||2021|Income|Expenditure|Transfers|2022|
||g|||||
|Action Halifax
HBOS
Lord Taverners|5,029
1,059
8,534||(1,140)
(32)
(686)||3,889
1,027
7,848|
|Provident
Insurance|797||(797)|||
|Wilkinson
Woodward|3,906||(3,906)|||
|Garden Swing|1,478||(1,478)|||
|Hydrotherapy
Pool|32,220|74,000|(2,124)||104,096|
|Bearder Charity|2,162||(1,971)||191|
|Calvert Trust
CMBC COVID 19||9,098
4,519|(9,098)
(4,519)|||
|Respite Hoist||2,000|(2,000)|||
|Screwfix Foundation||5,000|(100)||4,900|
||55,185|94,617|(27,851)||121,951|
||1 April||||31March|
||2020|Income|Expenditure|Transfers|2021|
|Action Halifax|5,283|10,219|(10,473)||5,029|
|HB OS
Lord Taverners|1,091
12,849||(32)
(4,315)||1,059
8,534|
|Provident
Insurance|1,063||(266)||797|
|Wilkinson
Woodward|3,906||||3,906|
|Garden Swing|1,478||||1,478|
|Hydrotherapy
Pool
Bearder Charity
Lottery-Infection|32,220
1,927|1,000|(765)||32,220
2,162|
|Control
CFFC COVID'19||9,958
6,000|(9,958)
(6,000)|||
||59,817|27,177|(31,809)||55,185|
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||||||||Unrestricted|Restricted|Restricted|Total Funds|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||Funds||Funds|2022|
||Tangible fixed assets||||||1,384,398||121,951|1,506,349|
||Current assets||||||980,259||5,000|985,259|
||Creditors|less than|1|year|||(114,616)|||(114,616)|
||Net assets||||||2„250,041||126,951|2,376,992|
||||||||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|1year||||(71,103)|||(71,103)|
||Creditors|greater than||1year|||||||
||Net assets||||||1,942,947||55,185|1,998,132|
|24.|ANALYSIS OF CHANGES IN NET DEBT||||||||||
||||||||1 Apr 2021|Cash flows||31Mar 2022|
||Cash at bank and in||hand||||608,275||159,715|767,990|
|25.|OPERATING LEASE COMMITMKNTS||||||||||
||The total future minimum||||lease payments|under|non-cancellable
operating||leases are as follows:||
||||||||||2022|2021|
||||||||||21,698|40,070|
||||||||||68,000|74,785|
||||||||||22,667|39,667|
||||||||||112,365|154,522|
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