2023-03-31-accounts - The Next Step Trust

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Trustees'	annual report (incorporating		the director's report)
Independent auditor's		report to the members				12
Statement	offinancial	activities (including		income and expenditure	account)	17
Statement	offinancial	position				1S
Statement	ofcash flows					19
Notes to	the financial	statements				20

REFERE	NCE AND ADMINIS	NCE 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
The Trustees			JSMooney
			CNaylor
			M SCawthorn
			L Stradeski
			JWelsh
			EJPearson		(Appointed	21 June 2023)
Auditor			Spenser Wilson Ltd
			Chartered Accountants	tk statutory	auditor
			Equitable House
			55 Pelion Lane
			Halifax
			West Yorkshire
			HXI 5SP
Bankers			CAP Bank
			25 Kings Hill Avenue
			West Mailing
			ME194JQ
			Barclays Bank Pic P0Box 14
			Halifax
			West Yorkshire
			HX1 1BG

ing '	s:-
	Therapy		-hydrotherapy, rebound, physiotherapy	and spa
~	Sensory		- sensory room and garden
~	Active Pursuits		- sailing, canoeing, climbing, rambling
~	In House		- life skills, arts and crafts, aromatherapy
~	Community	Based	- swim and gym, gardening, recycling, shopping,		work experience
~	Residential		- annual trips to Calvert Trust and Ribby Hall for		residential	stays.

					2023		2022
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	8
Income and endowments
Donations and legacies			5	2,915	15,761	18,676	215,387
Charitable activities			6	2,192,237		2,192437	2,099,376
Other trading activities			7	365		365	1,041
Investment income			8	5,713		5,713	188
Total income				2,201,230	15,761	2416,991	2,315,992
Expenditure
Expenditure on raising funds:
Costs ofother trading	activities		9	29		29
Expenditure on charitable	activities		10,11	2,142,579	5,990	2,148,569	1,937,132
Total expenditure				2,142,608	5,990	2,148,598	1,937,132
Net income and movement		in funds		58,622	9,771	68,393	378,860
Reconciliation offunds
Total funds brought forward				2,255,041	121,951	2476,992	1,998,132
Total funds carried forward				2,313,663	131,722	2,445,385	2,376,992

				2023		2022
		Note
FIXEDASSETS
Tangible fixed assets		17		1,458,272		1,506,349
CURRENT ASSETS
Debtors		18	242,963		217,269
Cash at bank and in hand			853,580		767,990
			1,096,543		985,259
CREDITORS: amounts	falling due
within one year		19	109,430		114,616
NET CURRENT ASSETS				987,113		870,643
TOTAL ASSETSLESS	CURRENT
LIABILITIES				2,445485		2,376,992
NET ASSETS				2,445485		2,376,992
FUNDS OF THE CHARIIY
Restricted funds				131,722		121,951
Unrestricted funds				2413,663		2,255,041
Total charity funds		21		2,445,385		2,376,992

	2023	2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	68493	37S,860
Adjustments for:
Depreciation oftangible fixed assets	51,293	59,583
Other interest receivable and similar income	(5,713)	(188)
Interest payable and similar charges	298	201
Accrued expenses	14,929	3,592
Changes in:
Trade and other debtors	(25,694)	(33,654)
Trade and other creditors	(20,115)	39,921
Cash generated from operations	83,391	448,315
Interest paid	(298)	(201)
Interest received	5,713	188
Net cash from operating activities	SS,806	448,302
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase oftangible assets	(3416)	(289,877)
Proceeds from sale oftangible assets		1,290
Net cash used in investing activities	(3416)	(288,587)
NET INCREASE IN CASH AND CASH EQUIVALENTS	85,590	159,715
CASH AND CASH EQUIVALENTS AT BEGINNING OFYEAR	767,990	608,275
CASH AND CASH EQUIVALENTS AT END OFYEAR	853,5SO	767,990

5.	DONATIONS AND LEGACIES
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
	DONATIONS
	Individuals	328	13,261	13,589
	Corporate donors
	GRANTS
	Grants receivable	2,587	2,500	5,087
		2,915	15,761	18,676
		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
6.	CHARITABLE ACTIVITIES

			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2023	Funds	2022
	Support fees		1,451,998	1,451,998	1,384,048	1,384,048
	Access fees		532,008	532,008	484,536	484,536
	Respite fees		143,669	143,669	161,885	161,885
	Transport fees		43,293	43493	44,806	44,806
	Outreach fees		1,343	1443	4,230	4,230
	Dinner money		19,926	19,926	19,871	19,871
			2,192,237	2,192437	2,099,376	2,099,376
7.	OTHER TRADING ACTIVITIES
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2023	Funds	2022
	Fundraising	events	365	365	1,041	1,041

				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
					8
	Bank interest received			5,713	5,713	188	188
9.	COSTS OF OTHER TRADING ACTIVITIES
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
	Costs offundraising		activities	29	29
10.	EXPENDITURE ON CHARITABLE ACTIVITIES BYFUND TYPE
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2023
	Charitable	activities			1,920,719	5,990	1,926,709
	Support costs				221,860		221,860
					2,142,579	5,990	2,148,569
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2022
							6
	Charitable	activities			1,710,796	27,851	1,738,647
	Support costs				198,485		198,485
					1,909,281	27,851	1,937,132

EXPENDI	TURE ON CHAR	ITABLE ACTIVITIES	BYACTIVI	TY TYPE
		Activities
		undertaken	Support	Total funds	Total fund
		directly	costs	2023	2022
Charitable	activities	1,926,709	194,774	2,121,483	1,910,343
Governance	costs		27,086	27,086	26,789
		1,926,709	221,860	2,148,569	1,937,132

ANALYSIS OF S	UPPORT COSTS
		Total 2023	Total 2022
Staffcosts		178,732	157,336
General office		15,743	14,157
Finance costs		298	200
Governance costs		16,338	14,825
Audit, accountancy	&bookkeeping	6,814	7,250
Office &administrational		3,935	4,717
		221,860	198,485

13.	NET INCOME	NET INCOME	NET INCOME
	Net income is stated after charging/(crediting):
				2023	2022
	Depreciation oftangible fixed assets			51,293	59,583
14.	AUDITORS REMUNERATION
				2023	2022
	Fees payable for the audit ofthe financial		statements	3400	3,180
	Fees payable to the charity's auditor	and	its associates for other services:
	Other non-audit services			3/09	3,348

		2023	2022
Wages and salaries		1,629/52	1,408,963
Social security costs		131,191	105,299
Employer contributions	to pension plans	34,903	30,688
		1,795446	1,544,950

			2023	2022
			No.	No.
Management	and administration	staff	8	8
Support workers			49	47
Catering and	caretaking		4	4
			61	59

The number ofemployees	for the year fell within the following	bands, were:
	2023	2022
	No.	No.
860,000to 869,999	I
Key Management Personnel

					Freehold	Fixtures	Motor
					property	and fittings	vehicles	Equipment	Total
									8
	Cost
	At 1 April 2022				1,700,593	214,264	225,020	98,822	2,238,699
	Additions							3,216	3/16
	At 31March	2023			1,700,593	214,264	225,020	102,038	2,241,915
	Depreciation
	At 1 April 2022				268,618	171,672	202,476	89,584	732450
	Charge for the year				31,025	7,460	5,636	7,172	51493
	At 31March	2023			299,643	179,132	208,112	96,756	783,643
	Carrying amount
	At 31March	2023			1,400,950	35,132	16,908	5,282	1,458/72
	At 31March	2022			1,431,975	42,592	22,544	9,238	1,506,349
18.	DEBTORS
								2023	2022
	Trade debtors							211,098	192,676
	Prepayments	and accrued		income				31,865	24,593
								242,963	217,269
19.	CREDITORS: amounts			falling	due within	one year
								2023	2022
	Trade creditors							23,141	80,350
	Accruals and	deferred	income					46/72	31,343
	Social security and other			taxes				31/08
	Pension							5,886
	Other creditors							2,923	2,923
								109,430	114,616

Unrestric	ted funds
		I April				31March
		2022	Income	Expenditure	Transfers	2023
General funds		2,194,414	2,201,230	(2,112,574)	(194,000)	2,089,070
Buildings	Fund	2,377		(27,194)	168,000	143,183
Minibus	Fund	58,250		(2,840)	26,000	81,410
		2,255,041	2,201,230	(2,142,608)		2,313,663
		1 April				31 March
		2021 I	Income I	Expenditure	Transfers	2022
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
		2022	Income	Expenditure	Transfers	2023
Action Halifax		3,889		(88)		3,801
HBOS		1,027		(32)		995
Lord Taverners		7,848		(1,962)		5,886
Hydrotherapy	Pool	104,096	2,500	(2,124)		104,472
Bearder Charity		191		(191)
Calvert Trust			13,261	(1,493)		11,768
Screwfix Foundation		4,900		(100)		4,800
		121,951	15,761	(5,990)		131,722
		I April				31 March
		2021	Income	Expenditure	Transfers	2022
			f.
Action Halifax		5,029		(1,140)		3,889
HBOS		1,059		(32)		1,027
Lord Tavemers		8,534		(686)		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			9,098	(9,098)
CMBC COVID 19			4,519	(4,519)
Respite Hoist			2,000	(2,000)
Screwfix Foundation			5,000	(100)		4,900
		55,185	94,617	(27,851)		121,951

Action Halifax		-Various capital items	-Various capital items
The Lord's Taverners	Charity	- Contributions	to minibuses
Provident Insurance		- Contribution	to vehicle YJ59FWZ
HBOS		- Conservatory	(part)
Bearder Charity		- Hoist
Hydrotherapy Pool		-Hydrotherapy	pool
Screwfix Foundation		-Alterations and widening ofthe car park entrance gate.

Wilkinson Woodward-	- Towards activities
Garden Swing-	- Garden area
Calvert Trust	- Residential holidays
Lottery Infection Control	- Reducing the spread ofCovid-19
CFFC Covid-19	- Reducing the spread ofCovid-19
Respite Hoist	- Sensory room

						Unrestricted	Restricted	Restricted	Total Funds
						Funds		Funds	2023
									8
Tangible fixed		assets				1,340,818		117,454	1,458/72
Current assets						1,082,275		14,268	1,096,543
Creditors	less than		1 year			(109,430)			(109,430)
Net assets						2,313,663		131,722	2,445485
						Unrestricted	Restricted		Total Funds
						Funds		Funds	2022
									8
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
ANALYSIS OF CHANGES IN NKT DEBT
						1 Apr 2022	Cash flows		31Mar 2023
									8
Cash at bank and in			hand			767,990		85,590	853,580
OPERATING		LEASE COMMITMENTS
The total future minimum				lease payments	under	non-cancellable operating		leases are as follows:
								2023	2022
								8
Not later than		1 year						20,700	21,698
Later than	1 year and not			later than 5 years				85,575	68,000
Later than	5 years							5,667	22,667
								111,942	112,365