2022-03-31-accounts - Step (UK) - Seeking To Equip People UK

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Trustees’ Annual Report for the period

From 1 April 2021 Period start date To 31 March 2022 Period end date

Charity name: STEP (UK) – Seeking to Equip People UK

Charity registration number: 1116389

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	STEP (UK) was established by a Trust Deed dated 8 September 2006 as an awareness and fundraising charity supporting child protection in Iraqi Kurdistan. The Charity supports volunteers and gives grants and donations for project work, working closely with STEP (UK) (charity number 1125183), a charitable company (number 6265570).
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	See Achievements and Performance below
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Grants are made to STEP (UK) (charity number 1125183). All grants are approved by the trustees before any transfer is made. When funds received by the Trust are for a specific restricted purpose, then this is communicated to STEP (UK) on transfer and the funds are treated as restricted within that charity.
Policy on social investment including program related investment	Para 1.38

Contribution made by volunteers	Para 1.38	The volunteers supported by the charity have continued to have a significant impact in providing child protection in the region, specifically in their management and operations roles. They have overseen a large increase in the reach and the impact of the work in Iraq in response to the crisis
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The projects supported by Step have continued to have a significant impact on the children using the drop-in-centre in the main city that Step operates in and a large number of children taking advantage of the safe-space provision in refugee camps for displaced people and families. The provision of services was affected during the year by the Covid 19 crisis, when some services had to be moved online.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	Incoming resources for the year decreased significantly to £76,336 compared with £88,647 for the previous year. There was a decrease in the general donations in the year, the previous year had benefited from a number of substantial one-off gifts. £61,640 (2021: £64,365) was restricted income. We are grateful for the ongoing support from a number of churches in the UK and Netherlands. We are also grateful to the individual donors who continue to support the work with regular and one-off donations. Our expenditure on charitable activities was £68,051 compared to £110,784 in the previous year. This included £28,277 of grants to STEP (UK). Expenditure on charitable activities comprised 98% (2021:99%) of total expenditure.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Trustees are careful to keep funds aside to meet the known needs and a contingency for unexpected demands
Amount of reserves held	Para 1.22	General reserves of £6,375 and restricted reserves of £101,245 were held as at 31 March 2022.
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24	None
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:


The charity’s principal sources of funds (including any fundraising)	Para 1.47	Donations from organisations in the UK, the USA and the Netherlands, and individual supporters.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Trust
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed by trustees

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	No new Trustees were recruited during the year, however the trust generally recruits trustees by personal recommendation, inviting them to observe a board meeting then holding a discussion with the proposed new and existing Trustees to assess suitability.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Board now consists of two Trustees, Mrs Patricia Noyce and Mr Paul Susans. The Board met regularly throughout the period, normally with the Directors of STEP (UK) Ltd in attendance. The field director and the operations director for Step joined most meetings in person or via video link. Each Board meeting included an update on projects supported by the charity, together with information about the activities of the volunteers we support. This enabled the Board to ensure that the aims of our support are achieved for the benefit of children and families in one of the most troubled regions of the world. The Board also reviewed the financial affairs of the charity at each meeting, ensuring that incoming resources were applied appropriately to the aims of the charity. The Trustees’ reserves policy is to ensure that funds are available for known needs and a contingency for unexpected demands.
Relationship with any related parties	Para 1.51

Reference and Administrative details

Charity name	Step UK–Seeking To Equip People
Other name the charity uses
Registered charity number	1116389
Charity’s principal address	PO Box 801, Southsea, Hampshire

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Paul Susans	Chair
	Patricia Noyce

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Bank	HSBC Bank Plc	116 Commercial Road, Portsmouth, Hants
Independent Examiner	F J Wilde FCCA DChA	Warner Wilde, 4 Marigold Drive, Bisley, Surrey GU24 9SF


Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date

CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the tru$teesl members of Step (UK)- Seeking To Equip People On accounts for thè year ended 31 March 2022 Charlty no {if any) 1116389 Set out on pages In¥nenkn It> itk". )0. ni¥nhfrr I report to the trustees on my examination of the accounts of the above charty (Yhe Trust.) for the year ended 31 March 2022. Responslbllltles and bas18 of roport As the charity's trustees, you are responsibl8 for the preparation of the accounts in a¢[dance viith the requirements of the Charities Act 2011 (Ihe Acr). I report in respect of my examinati¢Jn of the Trust's accounts carri&l out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Chathy Commission under section 145(51(b) of the Act. Independent I have completed ry éxamination. I confim that no material matters have •xamlner's statement come to my attention in connection wrth the examination which givés mé cause lo believe Ihal in. any material respect.. the acUnting rerdS were not kept in accordancè with section 130 of the Charitiès Act.. or the accounts did not accord with the accounting records; or the accounts did not comply with Ihe appIlble requirements concerning the fomi and content of accounts set out in the CharS1Ses (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter nsidered as part of an indépéndent examination. I have no conc8ms and hav8 come across no other matters in IXnnection with the examinalion lo which attention should be drawn in this report in order to enable a proper understanding of thè accounts to be reached. Slgned: Date: 2610112023 Name: FJ Wilde Relevant professlonal quallficallon(sl or body (If any): FCCA DChA Address: 4 Marbgold Drive Bisley GU24 9SF IER Oct 2018

	Charity No (if any) 1116389 Period start date 01/04/2021 To Period end date 31/03/2022 Step UK - Seeking to Equip People Annual accounts for the period	Charity No (if any) 1116389 Period start date 01/04/2021 To Period end date 31/03/2022 Step UK - Seeking to Equip People Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use *Total*		Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 14,696 61,640 - 76,336 88,647 - - - - - - - - - - - - - - - - - - - - - - - -
		14,696 61,640 - 76,336 88,647
		- - - - - 14,484 53,567 - 68,051 110,784 - - - - - 1,144 - - 1,144 1,115
		15,628 53,567 - 69,195 111,899

		932 - 8,073 - 7,141 23,252 -
		- - - - -
		932 - 8,073 - 7,141 23,252 -
		- - - - - - - - - - - - - - - - - - - -
		932 - 8,073 - 7,141 23,252 -
		7,307 93,172 - 100,479 123,731
		6,375 101,245 - 107,620 100,479

Section B

Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year £ F04	Total last year £ F05
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
1,824	1,700	-	3,524	3,967
-	-	-	-	-
5,276	99,545	-	104,821	97,190

7,100	101,245	-	108,345	101,157

725	-	-		678
			725

6,375	101,245	-	107,620	100,479

6,375	101,245	-	107,620	100,479

-	-	-		-
			-
-	-	-	-	-

6,375	101,245	-	107,620	100,479

-			-	-
	101,245		101,245	93,172
6,375		-	6,375	7,307
			-
6,375	101,245	-	107,620	100,479

Signature		Print	Name	Date of approval dd/mm/yyyy

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities

and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of
• and with*  Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

not applicable not applicable not applicable

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes  * -Tick as appropriate No 

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No	 	* -Tick as appropriate

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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Yes 
-Tick as appropriate
No 
Please disclose:
(i) the nature of the prior period error;
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(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Contractual income and
performance related
grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;

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2.4 ASSETS
Intangible fixed assets
Heritage assets
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Basic financial
instruments
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Redundancy cost
The charity made no redundancy payments during the reporting period.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investment gains and
losses
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.

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Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
  
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather   
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Sponsorship for international workers - 47,213 - 47,213 48,680
and legacies: Foster Care - 14,267 - 14,267 -
General Donations 14,696 - - 14,696 24,252
Refugees - 160 - 160 15,715
- - - -
- - - - -
- - - -
Total 14,696 61,640 - 76,336 88,647
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 14,696 61,640 - 76,336 88,647
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
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Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

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This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
- - - - - - - -
- - - - - - - -
- - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Field Directors - 30,500 - 30,500 - 39,500 - 39,500
Consultancy - 8,800 - 8,800 - 10,630 - 10,630
Refugee Appeal grant - - 24,403 - 24,403
Foster Care Grant 14,267 14,267 55 55
Unrestricted Grant to STEP(UK) 14,010 - 14,010 35,706 35,706
Support Costs 474 - - 474 490 - - 490
Training - - - - - - - -
Working expenses - - - - - - - -
Total expenditure on charitable
activities 14,484 53,567 - 68,051 36,196 74,588 - 110,784
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Board Insurance 281 - - 281 281 - - 281
Independent Examination and 725 - - 725 678 - - 678
Professional fees - - - - 156 - - 156
Memberships 125 125
Companies House 13 - - 13 - - - -
Total other expenditure 1,144 - - 1,144 1,115 - - 1,115
TOTAL EXPENDITURE 15,628 53,567 - 69,195 37,311 74,588 - 111,899
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Other information:

Analysis of expenditure on charitable activities

Total Activity or programme Activity 1 Activity 2 Other	Activities undertaken directly Grant funding of activities Support Costs Total this year Activities undertaken directly Grant funding of activities Support Costs Total last year £ £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - This year Last year
	- - - - - - - -

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

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Support cost Raising funds Activity Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
- 474 - - 474
Office Costs
- - - - -
- - - - -
- - - - -
Other - - - - -
- 474 - - 474
Total
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Last year

Office Costs Other Total Support cost (examples)	Raising funds Activity Activity 2 Activity 3 Grand total Basis of allocation £ £ £ £ £ (Describe method) - 490 - - 490 - - - - - - - - - - - - - - - - - - - - - 490 - - 490

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year Last year £ £ 725 678 - - - - - -

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

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Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Charitable Activity - Core 8,800.00 30,500.00 - 39,300.00
Foster Care 14,267.00 - - 14,267.00
Unrestricted to STEP (UK) 14,010.00 - - 14,010.00
-
- - - -
Total 37,077 30,500 - 67,577
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Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
*Yes* No *TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period* *My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.* Names of institution Purpose Consultancy support objects of Step (UK) support foster care progamme Step (UK) support work of the charity Step (UK)	*Please provide* *details of charity's* *URL.* *Provide details* *below* Total amount of grants paid £ 8,800 14,267 14,010 - - - - - -
	37,077
	- 37,077

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis Charitable Activity - Core Refugee Appeal Foster Care Unrestricted to STEP (UK) *Total*	Grants to institutions Grants to individuals Support costs Total £ £ 10,630.00 39,500.00 - 50,130.00 24,403.00 - - 24,403.00 55.00 - - 55.00 35,706.00 - - 35,706.00
	70,794 39,500 - 110,294

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes* *Please provide* *details of charity's* *URL.* No *Provide details* *below*

*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants* Step (UK) support foster care progamme Step (UK) support work of the charity support work with refugees in Iraq Names of institution Purpose Consultancy support objects of Step (UK) Step (UK)	Total amount of grants paid £ 10,630 24,403 55 35,706 - - - - -
	70,794
	- 70,794

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

----- Start of picture text -----
This year Last year
£ £
- -
- -
3,524 3,967
3,524 3,967
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Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors - Gift Aid Total Trade debtors	This year Last year £ £ - - - - - - - -
	- -

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts - - Trade creditors - - Payments received on account for contracts or performance-related grants - - Accruals and deferred income 725 678 Taxation and social security - - Other creditors - - Total 725 678 20.2 Deferred income *Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period Amounts falling due within one year *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - - - - - - - 725 678 - - - - Amounts falling due within one year	This year Last year £ £ - - - - - - - - - - - - - - Amounts falling due after more than one year
	725 678	- -
		This year Last year £ £ - - - - - - Last year
		- -

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Total Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand	This year Last year £ £ - - - - 104,821 97,190 - -
	104,821 97,190

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Appeal R For work with refugees 30 100 - - 130
Refugees R For work with refugees 15 60 - - 75
Foster Care R For costs associated with Foster Care projects - 14,267 - 14,267 - - -
International worker support R For international workers 93,127 47,213 - 39,300 - - 101,040
- - - - -
General Fund UR 7,307 14,696 - 15,628 - - 6,375
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 100,479 76,336 - 69,195 - - 107,620
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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Appeal R For work with refugees 7,338 655 - 7,963 - - 30
Refugees R For work with refugees 1,395 15,060 - 16,440 - - 15
Foster Care R For costs associated with Foster Care projects 55 - - 55 - - -
International worker support R For international workers 94,577 48,680 - 50,130 - - 93,127
- - - - - -
General Fund UR 20,366 24,252 - 37,311 - - 7,307
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 123,731 88,647 - 111,899 - - 100,479
----- End of picture text -----*

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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TRUE
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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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TRUE
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Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

*enter "False".*
- TOTAL - Accommodation - Other (please specify): - Travel - Subsistence - Type of expenses reimbursed This year £ No trustee expenses have been incurred (True or False)	- - - - - This year £	- - - - - Last year £ TRUE
		-

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year
There have been no related party transactions in the reporting			period (True	or False)		TRUE

							Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		written off during reporting
							period
			£	£	£			£





*In relation to the transactions above, please provide the*
*terms and conditions,*	*including any*	*security and the nature*
*of any payment (consideration) to be provided in*
*settlement.*

For any related party, please provide details of any guarantees given or received.

Last year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in
settlement.
For any related party, please provide details of any
guarantees given or received.
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