2024-03-31-accounts

Trustees’ Annual Report for the period

From 1 April 2023 Period start date To 31 March 2024 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.

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

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Incoming resources for the year increased somewhat to £66,170 compared with £60,497 for the previous year. £55,014 (2023: £44,310) 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 £82,672 compared to £98,578 in the previous year. This included £18,480 of grants to STEP (UK). Expenditure on charitable activities comprised 99% (2023:99%) 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 £3,967 and restricted reserves of £46,779 were held as at 31 March 2024.
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 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 Tho trustees declare that they have approved the trustses, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s> Position {eg Secretary. Chair. etc) £J&A￿s Date ol-

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/	Step (UK) – Seeking To Equip People
members of
On accounts for the year	31 March 2024	Charity no	1116389
ended		(if any)
Set out on pages				1 to 20

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2024. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Name: FJ Wilde Relevant professional FCCA DChA qualification(s) or body (if any): Address: 4 Marigold Drive

Date: 10 January 2025

Oct 2018

1

IER

Bisley GU24 9SF GU24 9SF

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

2

IER

Step UK - Seeking to Equip People Charity No (if any) 1116389 FOR ENGLAND AND WALES Annual accounts for the period Period end Period start date 01/04/2023 To date 31/03/2024 — ~~——————— ae~~ Section A Statement of financial activities Restricted Recommended categories by Unrestricted income Endowment Prior year activity funds funds funds Total funds funds

Recommended categories by activity	Guidance Notes	Unrestricted funds	Unrestricted funds		Restricted income funds	Endowment funds	Total funds	Total funds		Prior year funds
			£		£	£		£		£
Incoming resources (Note 3)			F01		F02	F03		F04		F05
Income and endowments from:
Donations and legacies	S01		11,156		55,014	-		66,170		60,497
Charitable activities	S02		-		-	-		-		-
Other trading activities	S03		-		-	-		-		-
Investments	S04		-		-			-		-
Separate material item of income	S05		-		-	-		-		-
Other	S06		-		-	-		-		-
Total	S07		11,156		55,014	-		66,170		60,497
Resources expended (Note 6)
Expenditure on:
Raising funds	S08		-		-	-		-		-
Charitable activities	S09		10,712		71,960	-		82,672		98,578
Separate material item of expense	S10		-		-	-		-		-
Other	S11		1,104		-	-		1,104		1,187
Total	S12		11,816		71,960	-		83,776		99,765
Net income/(expenditure) before investment
gains/(losses)	S13	-	660 -	-	16,946 -	-	-	17,606 -	-	39,268 -
Net gains/(losses) on investments	S14		-		-	-		-		-
Net income/(expenditure)	S15	-	660 -	-	16,946 -	-	-	17,606 -	-	39,268 -
Extraordinary items	S16		-		-	-		-		-
Transfers between funds	S17		-		-	-		-		-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	S18		-		-	-		-		-
Other gains/(losses)	S19		-		-	-		-		-
Net movement in funds	S20	-	660 -	-	16,946 -	-	-	17,606 -	-	39,268 -
Reconciliation of funds:
Total funds brought forward	S21		4,627		63,725	-		68,352		107,620
Total funds carried forward	S22		3,967		46,779	-		50,746		68,352
1

SectionB - Restricted incomp funds Unrestricted funds Endowment Total this funds year Totsl last y6ar Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Nots 15) (Note 14) (Note 16) (Note 17) Total fixed assets 805 B01 B02 B04 Current assets stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets B06 807 813 1,065 1.878 7,032 62,070 9,102 B10 Creditors: amounts falling due withln one year (Note 20) 811 800 800 750 Net current assets/(liabilities) 812 68,35 Total assets less current liabillties B13 Creditors: amounts falling due after one year (Note 20 Provisions for liabllities B14 B15 Total net assets or liabllities Funds of the Charity Endowment funds (Note 27) Restricted income funds {Nots 27) Unrestricted funds Revaluation reserve B16 3,715 47.031 50,746 68,352 B17 B18 46,779 46,779 3,967 63,725 4,627 B19 3,967 B20 Total funds B21 ,352 Signed by one or two trustees on behalf of all the trustees Date of approval ddlmm Signature Print Name CC17a (Excel) 0710112025

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 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of 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 not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the not applicable going concern assumption doubtful; Where accounts are not prepared on a going not applicable 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 No	✓	* -Tick as appropriate	* -Tick as appropriate
	✓
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	* -Tick as appropriate
	✓
Please disclose	:
(i) the nature of	any changes;
(ii) the effect of assets and liabi	the change on income and expense or lities 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).

Yes No	✓	* -Tick as appropriate
	✓

Please disclose:

(i) the nature of the prior period error;

(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.

CC17a (Excel)

10/01/2025

3

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 · 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; 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 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. 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 benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 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.	Yes No N/a	Yes No N/a	Yes No N/a
	✓	✓	✓
	Yes No N/a
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	Yes No N/a
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	Yes No N/a
	✓	✓	✓

2.4 ASSETS Intangible fixed assets Heritage assets 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. 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. 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 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. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at 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.		Yes No N/a	Yes No N/a	Yes No N/a
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		Yes No N/a
		✓	✓	✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Current asset investments	The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and 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. They are valued at fair value except where they qualify as basic financial instruments.	Yes No N/a	Yes No N/a	Yes No N/a
		✓	✓	✓
		Yes No N/a
		✓	✓	✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Sponsorship for international workers -46,524-46,524 44,250 Refugees 8,490-8,490 60 General Donations 11,156- -11,156 16,187 - - - - - - - - - - - - - - - - - - Total 11,156 55,014 - 66,170 60,497 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - - Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held forcharity's ownuse - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 11,156 55,014-66,170 60,497 TOTAL INCOME Analysis Donations and legacies: Charitable activities: Other trading activities: Income from investments: Separate material item of income: Other:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Sponsorship for international workers	-	46,524	-	46,524	44,250
	Refugees		8,490	-	8,490	60
	General Donations	11,156	-	-	11,156	16,187
		-	-	-	-	-
		-	-	-	-
		-	-	-	-	-
		-	-	-	-
	Total	11,156	55,014	-	66,170	60,497
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held forcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		11,156	55,014	-	66,170	60,497

Other information:

All income in the prior year was unrestricted except for: Sponsorship of international workers - 44,250, Refugees - 60 (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. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

No N/A N/A

CC17a (Excel)

10/01/2025

7

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Note 6 Analysis of	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-				-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Field Directors	-	52,000	-	52,000	-	73,500	-	73,500
Consultancy	-	11,530	-	11,530	-	8,075	-	8,075
Refugee grants to STEP (UK)		8,430		8,430		255	-	255
Foster Care Grant		-		-		-		-
Unrestricted Grant to STEP(UK)	10,050	-		10,050	16,295			16,295
Support Costs	662	-	-	662	453	-	-	453
Training	-	-	-	-	-	-	-	-
Workingexpenses	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	10,712	71,960	-	82,672	16,748	81,830	-	98,578
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Board Insurance	280	-	-	280	405	-	-	405
Independent Examination and Statutory	824	-	-	824	769	-	-	769
Professional fees	-	-	-	-	-	-	-	-
Memberships	-			-	-	-	-	-
Companies House	-	-	-	-	13	-	-	13
Total other expenditure TOTAL EXPENDITURE	1,104	-	-	1,104	1,187	-	-	1,187
	11,816	71,960	-	83,776	17,935	81,830	-	99,765

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

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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

This year
Support cost (examples)	Raising funds	Activity	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Office Costs	-	662	-	-	662
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	662	-	-	662

Last year

Last year
Support cost (examples)	Raising funds	Activity	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Office Costs	-	453	-	-	453
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	453	-	-	453

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

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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 £
	824	769
	-	-
	-	-
	-	-

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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)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Charitable Activity- Core	11,530	52,000	-	63,530
Refugees	8,430	-	-	8,430
Unrestricted to STEP(UK)	10,050	-	-	10,050
				-
	-	-	-	-
Total	30,010	52,000	-	82,010

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

13.2 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.	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
Names of institution	Purpose		Total amount of grantspaid £
Consultancy	support objects of Step (UK)		11,530
Step (UK)	support work with refugees in Iraq		8,430
Step (UK)	support work of the charity		10,050
			-
			-
			-
			-
			-
			-
TOTAL GRANTS PAID Other unanalysed grants Total grants to institutions in reporting period			30,010
			-
			30,010

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Last year:

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

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Charitable Activity- Core	8,075	73,500	-	81,575
Refugees	255	-	-	255
Unrestricted to STEP(UK)	16,295	-	-	16,295
	-	-	-	-
Total	24,625	73,500	-	98,125

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

Names of institution	Purpose	Total amount of grantspaid £
Consultancy	support objects of Step (UK)	8,075
Step (UK)	support work with refugees in Iraq	255
Step (UK)	support work of the charity	16,295
		-
		-
		-
		-
		-
TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants		24,625
		-
		24,625

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

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

Please complete this note if the charity has any debtors or prepayments. Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	1,878	7,032
	1,878	7,032

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)

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

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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

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	800	750	-	-
	-	-	-	-
	-	-	-	-
	800	750	-	-

20.2 Deferred income

Please complete this note if the charity has 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	Thisyear	Lastyear	Lastyear
		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

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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 £
	-	-
	-	-
	49,668	62,070
	-	-
	49,668	62,070

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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

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Appeal	R	For work with refugees	-	-	-	-	-	-
Refugees	R	For work with refugees	10	8,490	-8,430	-	-	70
International workersupport	R	For international workers	63,715	46,524	-63,530	-	-	46,709
			-	-	-	-	-	-
			-	-		-	-	-
General Fund	UR		4,627	11,156	- 11,816	-	-	3,967
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			68,352	66,170	- 83,776	-	-	50,746

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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

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

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Appeal	R	For work with refugees	130	-	- 130	-	-	-
Refugees	R	For work with refugees	75	60	-125	-	-	10
International workersupport	R	For international workers	101,040	44,250	-81,575	-	-	63,715
			-	-	-	-	-	-
			-	-	-	-	-	-
General Fund	UR		6,375	16,187	- 17,935	-	-	4,627
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			107,620	60,497	- 99,765	-	-	68,352

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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)

TRUE

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)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£	£	£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

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)

TRUE

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)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

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.

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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".

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

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

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

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Last year

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

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