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|||||||PAGE|
|---|---|---|---|---|---|---|
|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|
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|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||||
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|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.|
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||||||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|
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|||||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|
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||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|
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|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|
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|||||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|
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||Charitable|activities|||1,710,796|27,851|1,738,647|
||Support costs||||198,485||198,485|
||||||1,909,281|27,851|1,937,132|
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|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|
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|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|
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|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|
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|||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|
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||||2023|2022|
|---|---|---|---|---|
||||No.|No.|
|Management|and administration|staff|8|8|
|Support workers|||49|47|
|Catering and|caretaking||4|4|
||||61|59|
|The number ofemployees|whose remuneration|for the year fell within the following|bands, were:|
|---|---|---|---|
|||2023|2022|
|||No.|No.|
|860,000to 869,999||I||
|Key Management
Personnel||||
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||||||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|
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|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|
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|||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|
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|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|
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|||||||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|
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