I CHARITY COMMISSION FOR ENGLAND ANO WALES Trustees, Annual Report for the period From 1 April 2024 Perlod end date Period start date To 31 March 2025 Charity name: STEP (UK)- Seeking to Equip People UK Charity registration number: 1116389 Objectives and Activities SORP refe￿ Para 7.17 Summary of the purposes of the charity as set OLrt in its governing document STEP (UK) was established by a Trust Deed dated 8 September 2006 as an awareness and fundraising charty supporting child protection in Iraqi Kurdistan. The Charity supports volunteers and gives grants and donations for project work, working closely with STEP (UK) (charty number 1125183). a charitable com number 6265570 . See Achievements and PerfOrrnan￿ below 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. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.17￿ 1.19 Para 1.18 The Trustees have had regard to the guidan￿ issued by the Charity Commission on public benefit. Additional infomiation (optlonal) You ma choose to include further statements where relevant about: Grants are made to STEP (UK) (charity number 1125183). All grants are approved by the trustees before any transfer is made. When funds re￿iVed 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 chari Policy on grant making Para 1.38 Policy on social investment incfuding program related investment Para 1.38 Charity Commisiio 2 9 JAN 2026 Received 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 Ira in res onse to the crisis Contribution made by volunteers Papa 1.38 Other Achievements and Perforniance SORP referen The projects supported by Step have continued to have a signfficant 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-Spa￿ provision in refugee camps for diSpla￿d people and families. Summary ofthe 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. P￿3 1.20 Additional information (optional) You ma choose to include further statements where relevant abolitr. Achievements against objectives set Pard 1.41 Perfo￿anCe of fijndraising activities against objectives set Para 1.41 Investment performan against objectives Pqra 1.41 Other Financial Review Review of the charity's financial position at the end of the period P&a121 Incoming reSoUr￿S for the year increased somewhat to £79,305 compared with £66.170 for the previous year. £61.634 (2024: £55.014} was restricted income. We are grateful for the ongoing support from a number of churches in the UK and Netherlands. We are also gratefvl to the individual donors who continue to support the Work with regular and one-off donations. Our expenditure on charitable activities was £80,052 compared to £82,672 in the previous year. This included £19,400 of grants to STEP (UK). Expenditure on charitable activities comprised 990/0 2024.99 % of total ex enditure. The Trustees are carefvl to keep funds aside to meet the known needs and a contin en for unex ected demands General reserves of £10.473 and restricted reserves of £38,513 were held as at 31 March 2025. Statement explaining the policy for holding reserves statin are held Amount of reserves held Para 1.22 Parn 122 Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.22 Para 124 None Para 123 Additional inforniation (optional) You ma choose to include further statements where relevant about: The charity's principal sources of funds (including any fundraising) Donations from organisations in the UK, the Netherlands, and individual supporters. Paa 1.47 Investment policy and objectives including any social investment policy adopted P*a 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 goveming document Para 125 Trust Deed How is the charity constituted? Para 125 Trust Trustee selection methods inciuiiing aetaiis of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Pard 1.25 Appointed by Injstees Additional information (optional) You ma chch)se to include further statements where relevant about: 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 existin Trustees to assess suitabili The Board now consists of two Trustees, Mrs Patricia Noyce and Mr Paul Susans. Policies and procedures adopted for the induction and training of trustees Pwa 1.51 The charity's organisational structure and any wider network with which the charity works Parn 1.51 The Board met regularly throughout the period, nomially 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 wtth infonTration 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 chaiity. The Trustees, reserves policy is to ensure that funds are available for known needs and a contin en for unex ected demands. Relationship with any related parttes Pard 1.51 Reference and Administrative details Chari name Other name the chari uses Re istered cha number Charity's principal address Ste UK- Seekin TOE ui Peo 1116389 PO Box 801, Southsea, Hampshire Names of the charity trustees who manage the charity Trustee name Office (If any) Dates acted rf not for whole ear Name of person (or body) entitled olnt trustee ifan Paul Susans Patricia Noyce Alistair Kirk Chair Appointed 23106125 10 11 12 13 14 15 16 17 18 19 20 Co orate trustees - names of the directors at the date the re Director name ortwasa roved Name OT trustees noiaing riue to properw Deionginy Iv li its ￿lE￿..-- Trustee name Dates acted if not forwhole 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 iniviiiiaiivii jvi•u- . Ul auirisers (Optional infomiation Type of Name adviser Address Bank HSBC Bank PIC F J Wilde FCCA DChA 116 Commercial Road, Portsmouth, Hants Warner Wilde. 4 Marigold Drive, Bisley, Surrey GU24 9SF Independent Examiner Name of chief executive or names of senioi 2pidi i iii¥iiiVgi b (VPLivllai ifli(•i Exemptions from disclosure Reason for non-disclosure of ke ersonnel details Other o tional 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).fprKlu <":.￿.J- Position (eg Secretary, Chair, etc). CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts epen en xamine Report to the trusteesl members of Step UK- Seeking to Equip People On accounts for the year ended 31 March 2025 Charity no {if any) 1116389 Set out on pages 11-30 I report to the trustees on my examination of the accounts of the above charity (Yhe Trusf) for the year ended 31 March 2025. Responsibilties and basis of report As the charitys trustees. you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 (Ihe Acr). I report in respect of my examination of the Twst's accounts carried out under ￿￿￿￿*jI4 Vt 441¥ Lv11 Act and in carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 14515)Ib) of the ACL Independent I have completed my examination. I confimi thdi I Iv filtyl￿1 ba examlner's statement my attention in connection with the examination which gives me caus8 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 conceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulatrons 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the exarnination to which attentton should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 0510112026 Name: F J Wilde Relevant professional qualificatlon(s) or body (if any): FCCA DChA Address: 4 Marigold Drive Bisley Surrey GU24 9SF IER Oct 2018 Section B Isc osure Only complete if the examiner needs to highlight material matters of COn￿rn (see CC32, Independent examination of charty accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018 I CHARITY COMMISSION -] FOR ENGIANO AND WALES Step UK- Seeklng to Equlp People 1116389 Annual accounts for the eriod Period start date Period end date 0110412024 3110312025 Section A Statement of financial activities Restricted income funds Recommended categories by activlty Unrestricted funds Endowment funds Prior year funds Tolal funds Incoming resources (Note 3) Income and endowments fronL Donattons an(t leg8ae$ F01 F02 F03 F04 F05 S01 17,671 61.634 79,305 66.170 Olher trading advNle5 Inveslmenls Separate m8terfJ #ern of irwme Total Resources expended (Note 6) Expendlture on: 1grMJ funds Charftsble acbv(Ues Sep8rats material item Ofex[￿ oth S07 17.671 61,634 79.305 66,170 10.152 69.900 80,052 82,672 S10 S11 1.013 11,165 Total 1,013 81,065 1,104 83,776 S12 69,900 Net incomel{expenditure) before investment gainsl(losses) S13 8.266 1.760 17.606 Net gafftsiifos8esl on uw8slments S14 Net Incomel(expenditure) Extraordinary items Transfers between funds Other recognised gainsl(losw}: S15 6.506 8.266 1,760 17.606 S16 S17 Gains and105ses on ￿¥tha￿(m offml ass8ts the charitys use Other gain51110858sI Net movement in funds S18 S19 6.506 8,266 1,760 17,606 Reconciliation of funds.- Tot￿ ftwds brought forward Total funds carried ftlnvard 21 3.967 10.473 46.779 38.513 50,746 48.986 68,352 50,746 Section B Balance sheet Restricted income funds Unrestricted funds Endowment Total this funds year Totsl last ar Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 16) (Note 17) Total fixed assets B02 B04 Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17A) Cash at bank and in hand (Note 24) Total current assets B10 5.125 3.050 8,175 1.878 4.869 9,994 9,917 42.967 ,786 52,961 49,668 51.546 Creditors. amounts falling due within one year (Note 20) B11 825 3.150 3.975 800 Net current assets/(liabilities) B12 9.169 39,817 48.986 50,746 Total assets less cuffent liabilities B13 50.746 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities B14 815 Total net assets or liabllltles Funds of the Charity Endowment funds (Note 2n Restricted Income funds (Note 27) Unrestricted funds Revaluation reserve B16 9.169 39.817 48,986 50,746 B17 B18 38.513 38.513 10,473 46,779 3,967 B19 10,473 Total funds B21 10.473 38,513 48,986 50.746 Signed by one or two trustees on behalfof all ', the trustees D¢te of Dorov¢l vv 'g4tyiur- Print Name CC17a (Excel) 0510112026 1.1 tnkn*(FRS 1fy2) FRS 101. Section C Notes to the accounts Icontl Note 2 2.2 INCOME Accounting policles This sÈ8ndaKlltsl ofaccounhngp01￿SS has been appI￿dbylhe charity8x¢eptfortl￿￿[e￿ Wo"or Va". ￿ a tkntoreddition&lpWhè&betrn adoptedfhen dNs 1sdthiedinlh8￿bel0W. Recognition of Thèse are Ind￿ in the Statement offi)an¢i* {SoFAlw1￿. the charitybeojmes enlittedtolhe rp5wrces: L8 more not that the Intslees wdl rec•ett% Yes Wa Yes Offsattlny pennilled bylhe FRS I￿2 SORP or FRS 11YI Nl8 and dorMtion5 uiteria ale mÈt15.10 to 5.12 FRS102 SORPI. In Ihe we ofperf￿r￿a rdated grants. M￿t￿be rec£grasedtolhÈ etht Yes Nla tyoccurs wtherl Ih8perfL*M8￿ rElated unthbons are met15.16 FRS 102 SORP). LegaThes are irt IhB SOFAkn ￿PliS wobatAe, that i*. ilwe t￿5 Le9acl85 Yes No esiate and anyojndiuons authd tottE fegacyare eilherwithffl the oxjtyol of Ihe charityorhave bèen meL Yes Tax ￿¢[aImS on donations and gift8 GIft￿d aM￿￿t￿O¥8r8d on a donabth i4rAmidwEd to be partof knatgifd8nd 4$ Yes N18 Conira¢tU81 Income and This is ontyfnduthd M theS0FA￿￿&￿tt￿tyh8s ￿￿J￿￿•Y&( grants Yes Donat8d good5 Donated 9￿￿J5 are measured all*Yth* IIhpanK￿If0rtrtfi1th Ihe assetuNJtd be exchangadl ￿￿esS M￿ac*(al Yes Nla thePdirvalueofth058 gifts al Ihe tpmeofllwrteceiptand tware rewised on In the rew)iting pericrtl in thE 51LK*s we dthbuted. I￿ ar8rec4y>W & a Yes Nla Donated go&Js fr￿ resale￿ rrwsured allawvabje on Inw wtsjni1K￿. isthe Yes Nla Yes Nla GtA5 in kiTra lor use bylhe o)8rtyarÈ •Yathi intr* SLfA as iic3]mefr(rn Yes Nla Yes f•cirrttes the giftlo Ihe chanlyprovided ¥ahJe OfttE9rft￿n be rdw. Yes Nla SOF Yes Suppart t05tS Yes No VoJunteerh¢lp the tnstees, annual ￿￿rl royBltte5 and dlvldends be meaSU￿d rettstty. Yes Nla 8ubscrfpVon8 and L8gw& M8mbershlp subsdpknsYhthithgive5 a rner￿the Tigtrdto bUYse￿￿8$ Nla settlement0flr￿Ur3neP clalms Yès itwia afe meti5.10 to 5.12 FRS102 SORPI and are wxI￿￿ed as an ttem jcome in the SOF Yès Nla 1055es any gain orts5 re&JlbTrg from revak1Th￿ irThesinwts tornath1va￿ aithÈ ertd (￿11￿ 2.3 EXPENDITURE AND LIABILMES UablHtyrewnlti( Lwbitsliesare recoJnisedvthere ft4s more likdyltron nolthat Ihere is a Governartco and 8UPPOrt No byfflLM)rarea4 or per $lalFoJsis by lime spwiandofjw¢thts lryow usage. es Grants with perfom*ncÈ onditions se￿i¢* oroLWto ￿ wowded. s￿h gwL8 are4*w￿d ￿ trESoFAo￿ It* Grants payable wlth(rtrt perfonnanca condttions Yes ealisb(xltyav(Kd the commitmenL alotMTtytwthe fuw (tojak￿ nwstbe Redundartcyco$t Yes Deferred income Yes Nla Yes Nla Creditors thstX)UAts Pmi$ton5 for liabllltT85 measured althè besl est4nal• of Ih8 toseU* Ithè(W8￿J alth8 tÉPDthnu date Yes No Nla Inslruments paragraph 71.7 FR$102 SORP. s￿￿en(Me88U￿neftt is as perkwaw* 11.17 10 11.19, FR$102 SOFIP. 2.4 ASSETS Tangible ffixed assets for These are witafwj rftheY￿ t* Ltsed lornxleiiw) one >Ear. arbj oJBt alleast uso bycharity 71wAre valu•J 8tC£6L Yes Nla IntanglblBltxed asspts The rh3rty Int¥yb￿ffiXed assets. that is, k*NHn(wthtya55ets that do hav8 ph￿iLY1 substsr￿ butare KJen*fith aThl ￿ corthlled tythe tharity1hro￿ 1xtst￿ty Yes Nla They•ÈYalued atrA Herllago assets Yes ffl8inla￿ed prinWty￿theirttMlribUlXM to The depE¢yalh They are ￿hle11 ai4x5L Investsnents valued at knthaUyat¢fjsi sub5equenty at farvatue Idwmatket Wdluel alttEI No rTw5ur&S rdiabty inlthith case tt i8 alc05t1￿$ imp￿[[* Itwesbments held ftwresale orl￿ndIr￿j Iheysth (ash atKJ (xsh effjHvkn a maturity date of less than 3 ￿8rare tre*ed a5oJFfErtass8t investments Yes Stocks and Work In progres¥ No realisabb￿ll&. based on the seNce ￿￿ential pThwJed tyrtems dsLfX*. Yes Wort in progTESS is vdued at c£ÉtIeS8￿y0￿eeat1e kJ55th8t 15 lik81ybc0yx￿ the rxythrt Yes No Nl8 08btot8 semement amauntafteranytr8de amcojnt advanr￿1 byttE dwity. Subwuenty. Yes No CuFr8nl 888et lrNesb￿ts eq￿￿Ten15 W￿1h a malurity dale These itK*JL*4￿h0n depo&t and (ash equNalents w5th a maknritydate ofless Ilwi ￿e}Earb￿d forThiVeth￿ rAJrwsts rats￿]han to Yes No POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts Icontl Note 3 Anaty5is of Income fvDds Total fund% Pritiry¢ar sis for intemational workers Donations and legacies: nsorshi Refu ees General Donations 52.174 9.460 52.174 9.460 17.671 46.524 8.490 11.156 17.871 Total 17,671 61.634 79.31)5 66.170 Charltable activities". Other Totsl Othertrading a¢ti¥ttÈes: Other Income from Investments: Interest income Dividend income Rental and leasin Other income Separate material Itèm of Ineomè". Other- ConversK)n of eTTdowment funds into Incom8 Gain on disposal of a tsngible fixed asset heh for cha s own use Gain on disposal of a prcgramme related investrnerrt Royahtes from the exploilation of intellectual ro hts Other Total TOTAL INCOME 17,671 61.634 79,305 66,170 other Ènformathon: All Income In the prtor yeaT was unrestricted except for. Ipleast provide descriptlon and amounts) Sp￿￿sI￿P 0finter￿nal 7M)Tkers. 44250, Refijgees. 60 Where any endowmentfund 1$ cOn￿rt#d irtto incomo Sn the rgportlmg perlo