REG18TERED COMPANY NUMBER: 06416481 (England and Wales) REGISTERED CHARITY NUMBER: 1123440 FOOTSTEPS FOUNDATION REPORT OF THE TRUSTEES AND uNA￿￿TED FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 DECEM8ER 2024 Mercer Lewin Ltd Chartered Accountants 6-7 Citibase New Barday House 234 Bot18y Road Oxford OX2 OHP FOOTSTEPS FOUNDATION coKrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Pagè Report of the Tn 1 to 2 Independent Examinerfs Report ststement of Financial ActivitieG Balance Sheet 5 to 6 Notes to the Flnanclal Statements 7 to 11 FOOTSTEPS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 ThE trustees, are also the directors for the purposes of company law. present their report an the unaudited financial slaternents of the charity fcr the year ended 31 Decernber 2024. OBJECTIVES AND ACTIVITIES Footsteps Foundation was formed to provide sUPPOrt tD disabled children, who benefit frum the provision of intensive physiotherapy provided at The Footsteps Centre, South Oxfordshire. Footgteps Foundation pays for a percentage of phy5iothefapy costs for families with household incomes Df £75,DOD or lower. on a means tested basis. The Foundation organises fundraising activities to enable the achievement of this objective and has the support of many charitable trust5 & foundations, local business and individuals. Applications for SUPPDrt from the Footsteps Foundation are received from famllies and reviewed regularly currently, around 55 /0 of all famifies receive sUPPOrt.The Foundation also provides orthopaedic shoes and therapy equipment to those in need. In 2019, The Helping Hands project was set up in order to support those families on lower incomes ￿ryth supplementary ¢05ts of attending the centre as famllles have to travel from 811 over the UK, they often have to find large sums for fuel or accommodation. The trustees confirm that they have paid due regard to the Charity Commission's publications and guidance on Pubfic 8enefrt. ACHIEVEMENT AND PERFORMANCE In the Sixteenth year of operation, Footsteps Foundation raised funding af £480.292 (2023- £179,801), {2022'. £1 $8,442), funding 161 (2023..1681 three-week and bN¢>week physiottierapy sessions totalling 4,390 (2023..27421 hours, as well as 67 (2a23'. 137) hour-long weekly sessions for a total of 32 {2023- 751 children. We support chlldren over the course of many years, which 15 beneficial for their long-term development and families often See remarkable improvements in mobility, independence and confidence from chlldren who attend The Footsteps Centre. Footsteps Foundation is hoping to maintain income and expenditure levels to support the same number of chllfJren writh their intensive physiotherapy in 2026 as well as to assist families wrLh essential physiotherapy equipment orthopaedic shoes and travel & ac¢ommodation costs of Coming to the Footsteps Centre. FINANCIAL REVIEW Financial position This was the Sixteenth fijll year of the Fcundatlon's operation and donated income of £480,49212023-. £179,801), (2022.. £168,442). has been offset by expenditure of £158,200 12023.. £206,438) to fijnd physiotherapy on the Footsteps programme. At the end of the year, Footsteps Found*ion had £90,951 in unrestricted funds. Funding We would like to thank all the funders who make this cruaal work possible wTth particular thanks to some of our Ma1￿ funders including= The Edward Gostling Fund, Peter Harrison Foundation, The George Oliver Foundation Toy Trust, Award5 for All, The Julia Rausing Trust, Co-operative Community Fund, The Theodore Rousell Memorial Trust, The Aubrey Orchard-Lisle Charitable Trust and The PayntrGallwey Charitable Trust Reserves Families book sessions and ap￿Y to Footsleps Foundation up to 12 months in advance, meaning that Ihe reseNes policy cf the Foundation has always been where possible to keep one years, charitable expenditure in reserve. PLANS FOR FUTURE PERIODS The Foundation hopes to expand its programme of donations to allow for a greater number of children tc benefit from the Intensive physiotherapy. The Foundation will be attempting tc find sponsorsldonors on a long temi basis. FOOTSTEPS FOUNDA TION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 STRUCTURQ GOVERNANCE AND MANAGEMENT Tlie Fnuiidiiion is Iiicorpn,-alei'l ¢75 8 c(?IY7pany limited by guarantee arKI is govemed by the terms of Its rnpniLiraF*diirn and articles ?f 48sociatioii The day to day ma11aupTriTivnl ol the Foundation 15 delegat￿j lo Mrs P Ho*Er Millay, one of the Trustees, and the Foundation's admini¥lrJinr The Footstejs Foun(1Aliun has 50"/n of the equity rapllal sin1￿. l .lune 20.lts 01 Footsteps Ltd whir.h manrll4P5 11)p. rJr¢)vis1[In uf servi¢ps flir physiolliprafJY lJr i,Iiildr-. n The Fouiidalion l?a3 qiven grants lo childien wlits 3tipnd k*Jo151eps Ltd .Irid havp paid ctsrtain 11? leims of provisirjn of those services. Tnp other 50°k of thp tsqiiity rapitil ownorl hy Ihp Inundinq phy8it)thpr3piq18 whn Ai ifllh .Ilpril ?02d havp Irxnsferrpd Ihese shrires Iii the FiJulslvp5 Fuiind¢JlicJn, FDnl4teps 1.I'd a.4 ()f 11131 dalp Is J wl?o711y 511b5idiary gf Footsteps FoiJr7dalK)n, REFERENCE AND ADMINISTRATIVE DETAILS Registe￿￿ CownpaiTy Iluvnber 0641 $481 (Fnqland and Wale" Reglstered Cha￿ty numbgr 1123440 Ragistered offico &7 Lilbase, New Barclay HDuse 234 B¢Aley Road Oxford OX2 OHP Trustees P M Hoyer Millar C G Hoyer Millar Chairniclll T R Halfhead T Hoyer Millar Independent Examiner Andrew Churchill Stone Mercer Lewin Ll Chartered A￿OUntantS &7 Citibase Barclay House 234 Bthey Road Oxford OX2 OHP Approvpil by ordtr of the bgard of Injstees un 28 Augusl 2025 and signed it¥ behaf by. C G Hoyer Mlllar- Tnisie.e INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FIXITSTEPS FOUNDATION Independent examiner's report to Ihe trustees of Footstsps Foundation ('the Company. I re￿rt to the charity trustees on my examination of the accounts of the Campany for the year ènded 31 December 2024. Responslbilities and basis of report As the charitls trustees of the Compatly (arKJ also its Orectors for the PUTP05es of cornpany law) you are responsible for the prBparation of trte accounts in accordance thryth the requirements of the CompanTes Act 2008 ('the 2006 Act). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your char[l￿S accounts as carried out under Section 145 of the Charlties Art 2011 {'the 2011 Act,). In carryirTg out rrty examination I have followed the Directions given by the Charfty Commission under Section 145{5) (b) of the 2011 Independent examinovs statsment Since your charitys gr055 income exceeded £250,CNyJ y￿r examiner must be a member of 8 listed body. I can confimi that l am qualified to undertake the examination because l am a member of the Instttute of Chartered Accountants in Englartd and Wales, which is one of the listed booles. I have completed my examinatlon. I confimi that no matters hav8 corne to my attention In connection with the exarnination giving me cause to believe.. accounting records were nct kept In re$pe¢t of the Company as requlred by Section 386 of the 2006 Ac(. the accounts do not accord wrth those records,. or the accounts do not comply wtth the accounting requrements of Sectlon 396 of the 2006 Act other than any requirem8nl that the accounts give a true and far view whith is not a matter considered as part of an independent examination.. or the accounts have not been prepared in accordance with the methods and prIn￿pIeS of the Statement of Recommended Practice for accounting and reporting by charrties (applicable to Chari￿e$ preparing their aCCOUTts in accordance the Flnancial Reporting Standard applicable in the UK and Republic of Ireland (1,500> (1.500) CURRENT ASSETS 557,211 90,951 648.162 325.87Q TOTAL ASSETS LESS CURRENT LIABILrriES 557,211 90.951 648.162 325.870 NET ASSETS 557,211 90,951 648,162 325,870 FUNDS Unrestricted fijnds Restricted funds 557,211 90,951 317,875 7,995 TOTAL FUNDS 548,162 325,870 The charitable company is entitled to exemptlon from audit under Sedion 477 of the Companies Act 20C6 for the year ended 31 Deomber 2024. The members have not required the company tc obtain an audit of its financial statements for the year ended 31 December 2024 in accoidance with Section 476 ofthe Companies Act 2006. The trustees ackrTowledge their responsibilities for (a) ensuring that the charitable company keeps accountrng records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in 8ccordance with the requiremerts of Sectlons 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, SD far as applicable to the charltable company. (b) The notes form part of these finanaal statements continued.-. FOOTSTEPS FOUNDATIOM 8ALANCE SHEET . cryrtlnu•d 31 DECEAI8ER 2024 Thesp Ilnanrial 818tÈment3 havp bepn prepared n accordance knllh th8 WO￿10￿$ to (**b rJ)mpanies subje¢t lo the small companies regrme. Tlp ffironcial st3tpmenl8 vjere approved by the Bowd d Tru*a•s and aulhormed for IS￿ on 28 ALW 2025 and signed uii il& behall by.. C G Hoyer Milla¥ - Tnl. FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES 8ASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of tke charitable company. which is a public benefit entity under FRS 1 D2, have been prepared in accordance wtth the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial RepO￿ng Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost eonvention. ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of the financial statements requi￿ management lo make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually r&Mewed and are based on experience and other factors, includng expectations of future everrtS that are believed to be reasonable under the clrcumst8nres_ INCOME AJI income is recognised in the Statement of Financial Actiwties once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. EXPENDITURE Liabilities Ére recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be ￿qUIred in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to Ihe category. Where costs cannot be directly attributed trj particuIar headings they have been allocated to activities on a sis consistent wth the use of ￿SourCes. FUND ACCOUNTING Unrestricted fijnds can be used in accordance vith the tharitable cbjectives at the dlscretion of the trustees. Restricted funds can only be used for particular restricted pU￿oSe$ within the objects of the charity. Restrictions arise when specified bythe donor or when fvnds are raised for particular restricted purposes. Further explanation of the nature and purpose ot each fijnd is included in the notes to the financtal statements. TRUSTEES. REMUNERATION AND BENEFITS There We￿ no trustees, remuneration or other beneffts for the year ended 31 December 2024 nor for the year ended 31 December 2023. TRUSTEES. EXPENSES There were rm) trustees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 De￿mber2o23. continued... FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 STAFF COSTS The average monthly number of employees durlng the year was as follows: 2024 2023 Administrative No employees received emoluments in exrxss of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donatrons and legacies 172,801 7,000 179.801 EXPENDITURE ON Raising funds 569 569 Charitablo activities Physlotherapy support 165,730 40,139 205,869 Total 166,299 40,139 206.438 NET INCOMEI(EXPENDITURE) Transfers between funds 6,502 {3,214) <33,139) 3,214 126.637) Net movement In funds 3.288 <29.925) (26,637) RECONCILIATION OF FUNDS Total fijnds brought forwar 314,587 37,920 352,507 TOTAL FUNDS CARRIED FORWARD 317,875 7,995 325.870 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors 1,750 1.750 continued,.. FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - conlinued FOR THE YEAR ENDED 31 DECEMBER 2024 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Accruals and deféThed income 1,500 1.500 MOVEMENT IN FUNDS Net movement in funds At 111124 31112124 Unrestricted funds Unre5trrctèd fund 317.875 239.336 557.211 Restricted funds Restricted fund 7,995 82.956 90.951 TOTAL FUNDS 325.870 322.292 648,162 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in fijnds Unrestrlcted funds Unrestricted fvnd 387,992 (148.656) 239.336 Restricted funds Restricted fund 92,500 (9,544) 82,956 TOTAL FUNDS 480,492 (158,200) 322.292 Comparatives for movement in funds Net movement in fijnds Transfers be￿een frjnds At 31112123 At 111r23 Unrestrictod funds Unrestiicted fijnd 314.587 6.502 (3.214) 317.875 Restricted funds Restricted fund 37,920 (33,139) 3,214 7,995 TOTAL FUNDS 352.507 (26,637) 325,870 ontinued... FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 MOVEMEKf IN FUNDS- continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resour￿$ expeThJed Movement in funds Unrestricted funds Unrestrtcted fund 172,801 (166.299) 6.502 Restricted funds Restricte(I fund 7.000 (40,139) {33.139) TOTAL FUNDS 179.801 1206,438) 126,6371 A current year 12 months and prtor year 12 months combined position is as fi)IIows: Net movernent in funds Transfers btheen funds At 31112124 At 111123 Unrestrfctsd funds Unrestricted fund 314,587 245,838 (3,214) 557.211 Restricted funds Restrided fijnd 37,920 49,817 3,214 90,951 TOTAL FUNDS 352,507 295,655 648,162 A current year 12 months and prior year 12 months combined net movement in fijnds, included in the 8bove are as fdlows.. Inwming resources Resources expended Movement in funds Unrestricted funds UnrestTiCted fund 560.793 1314,955) 245,838 Restrictsd funds Restricted fund 99.500 (49,683) 49,817 TOTAL FUNDS 660,293 (384,638) 295,655 10 continued.-. FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR ENDED 31 DECEMBER 2024 RELATED PARTY DISCLOSURES Since the 1st June 2016 Footsteps Foundation has held 50% of the share capital of Footsteps Ltd (company number: 050817281 it's registered office being 6-7 Citsbase, New Barclay House, 234 Botiey Road, Oxford. England, OX2 OHP. As at the 30th April 2024 the remaining 50% was transferred to Footsteps Foundation meanlng that F¢)ot5teps Ltd is now a wholly owned trading subsidiary. The Foundation covers the costs and expenditure for families who are unable to access the intensive physiotherapy that is provided by Footsteps Ltd without the grants provided. Thi5 is done on a means tested basi5 and the yrants are paid directly to Footsteps Ltd. For 2024 £114,357.00, [2023- £139.038.96), 12022.. £115,365.84) was paid to Footsteps Ltd for this purpose. Footsteps Foundation also pays for the ren121 of the premises occupied by both the Foundation and Footsteps Ltd. This amount is then reimbursed by Ltd, in 2024 this amount was £34.129 (2023". £32,906).