REGISTERED COMPANY NUMBER: 06416481 (England and Wales) REGISTERED CHARrrY NUMBER.. 1123440 FOOTSTEPS FOUNDATION REPORT OF THETRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 Mercer Le￿fin Ltd Chartered A￿ountantS 6-7 Crtibase New Barday House 234 Bolley Road Oxford OX2 OHP FOOTSTEPS FOUNDATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Page Roport of the Trustees 1 to 2 Independont Examiner's Report Statsment of Financlal Aclivltles 8alanc9 Shèet Notes to the Flnanclal Stat•ments 6 to 10 FOOTSTEPS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees, are also the directors for the purposes of company law, present their report an the unaudited financial statements of the charity for the year ènded 31 December 2025. OBJECTIVES AND ACTIVITIES Footsteps Foundatson was formed lo provide support to disabled children. benefit from the prowsion of intensive physiotherapy prowded al The Footsteps Cenlre. South Oxftsrdshire. Footsteps Foundation pays for a percentsge of physiotherapy costs for families ￿th household incomes of 90,000 or lower. on a means tested basis. The Foundation organises fundraislng acts"vities to enable th& achievement of this objective and has the support of many charriable trusts & foundations, lo￿1 business and individuals. APpI￿allonS for support from the Footsteps Foundation are received from families and reviewed regularty currenuy, around 55Qk of all families receive support.The Foundatson also provides orthopaedic shoes to those in need. In 2019. The Helping Hands project Was set up In order to SUPPOrt Éhose families on lower income8 wlh supplernentsry costs of attending the centre 85 farnilies have lo travel frow all over the UK, they often have lo find large sums for fuel or accommodation. The trustees confim that they have paid due regard to the Charity CommissiDn's publications and guidance on Public Benef ACHIEVEMENTS AND PERFORMANCE In the Seventeenth yèar of operation, Footsteps Foundation raised funding of £233,045 12024.. £480,292), 12023.. £179,801). funding 17012024'.1611 Ihree-week and fv40-week 8nd one-week physiolherapy sessiong tolalling 2230 12024."43901 hours, as well as 113 (2024.. 671 hour-long weekly sessions for a lolal of 15 12024-. 321 children. We support children over the course of rnany years. whith is beneficial for their long-term development and families often see remarkable improvement5 in mobility, independence and confidence from hildren vthL) atteTrJ The Footsteps Cenlre. Footsteps Foundation is hoping to maintain income and expen¢Jiture levels to support the same number of childien their intensive physiotherapy in 2026 8$ well as to assist families orthopaedic sh0è5 and travel & accommodation Costs of coming lo the Footsteps Centre. FINANCIAL REVIEW Financial posltlon This was the Seventeenth full year of the Foundth'on's operation and donated incorne of £233,045 12024= £480,492), 12023". £179,801). has been offset by expenditure of £204,314 12024.. £158,200) to fund physiotherapy on the Footsteps programme. At Ihe end of the year, Footsteps Foundation had £170,080 in restricted lunds. Funding We would like to thank all the funders who make this cruaal work possible wth particular thanks lo some of our major funders including.. The Edward Goslling Fund,St James's Place Charitable Foundation.DLM ch8rilable.Invesco Cares Foundalion,Stanton Ballard Trust,The 29th May 1961Charitable Trusl,Doris Field Charitable Trust (Blake Morganl,Cecil Pilkinglon Charltable Trust.The Castanea Trust,The Castanea Tiust,The Lennox Hannay Charitable Trust,The Angus Lawson Memorial Trusl,The Pilkinglon General charity,The Steven Bloch Image Df Disability CT,Evenson Trusl.PF Charitable Trusl,Pye Charitable Setuemenl. Reserves Families book sessions and apply lo Footsteps Foundation up to 12 months in advance, meanlng that the reserves policy of the Foundation has always been where possible lo keep one years, charitable expenditure in reserve. PLANS FOR FUTURE PERIODS The Foundation hopes to expand its programme of donations to allow fcf a greater number of children to benefrt from the intensive physiotherapy. The Foundation wll be attempting to find Sponsor￿dOnOr$ on a long term ba&s. FIJOTSTEPS FOUNDATION REPORT OF fHE TRUSTEES FOR TNE YEAR ENDED 31 OECEM8ER 2025 STRUCTURE, GOVERNANCE AND MANAGeMENT memorandvm and article5 ofasstuatiDn. The Foundathon is inco￿orated as a ¢omp8ny limited by guarantee 18 govamed by thè terms of its Foundat￿n'S administratDr. The day lo day managen7￿t of the Foundation is delegated to Pars P Hoyar Millar. one of the Trustees, and the The F00151eps Fuundabon has 50% of the equity caprtal Sin￿ 1 June 2016 of Footsteps Ltd whtch manages the provisKM of services for physiolherapy for ¢hildren The Foundation has glven grants to c*ildr2n who attend Footsteps Ltd and have paid certasn c05tS In term5 of provision Df those Stryices. The other 50% of the equity capital was okned by the founding physlotherapisls who a5 et 30th ApTil 2024 have transferred these Foundatk)n. shares to the Footsteps Foundab"on. Footsteps Ltd as of that date is a wholly Owned subsidiary of F¢)otsteps REFERENCE AND ADP•llhllSTRATIVE OETAILS Registsrèd Company number 06416487 (England and Wales) Regfjstered Charfjty number 1123440 Regrstor¥d offiee 7 Cilibase, New 8arcJay House 234 8otJey Roa Oxfor OX2 OHP TnL4tees P M Hoyer Millar C G Hoyer Millar Chairman T R Halfhead T Hoyer Mlllar Ind•pend8nt Examiner Andrew Churchill Stcne Mercer Lewn Ltd Chartered Acct)untanls 6-7 Citibase New 8arclay House 234 Bouey Road Oxford OX2 OHP App by order ol th• board of trustees on . lijh kA . an¢S sKJned on its behalf by.. C G Hoyer Mi158 - Trustee INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOOTSTEPS FOUNDATION Indapendent •xaminerfs report to the trustees of Footsteps Foundation ('the Company'l report lo the charty trustees on my examinaticfi of the accounts of the Crynpany for the year ended 31 December 2025. Re$ponsibllltl8s and basls of report As the charitls trustees of the Company land also it8 directors for the purtx)ses of company lawl you are responsible for the preparation of the accounts in accordance wlth the requirements of the Companies Act 20061'lhe 2006 Acl'l- Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligitle for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charib'e$ Act 2011 Ilhe 2011 Acl'l. In carfying out my examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Independent •xamlnerfs $tatgment I have completed my exarnination. I confimi that no matters have come to my attention in connection wth the examination giwng me cause to believe.. accounting records were not kept in respect of the Company as required by Seclion 386 of the 2006 Act., or the accounts do not 8ccord with those records., or the accounts do not comply Mftth the accounting requirements of Section 396 of the 2006 Act other than any requirement th8t the accounts give 8 true and fair view which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance wth the methods and prfnaple5 of the Statement of Recommended Practice for accounting and reporb'ng by Char￿e$ (applicable lo chatTtses preparing their accounts in accordance with the Finaneial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concems and have come across no other matters in connection with the examination to whlch attention should be drawn in this report in order to enat4e a proper understanding of the accounts lo be reached. Andrew Churchlll Stone Mercer Lewn Ltd Chartered Accountants 6-7 cr(ibase New Barclay House 234 Bolley Road Oxford OX2 OHP 28 May 2026 FOOTSTEPS FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Total funds 2024 Total funds Unreslricled fund ReStr￿ted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 70,513 166,782 237,29S 480,492 EXPENDITURE ON Ralsing funds 7,159 200 7,359 63 Charltsble actlvitles Physiotherapy support 49,816 147.139 196.955 158,137 Totsl 56.97S 147,339 204,314 158,200 NET INCOME 13,538 19,443 32,981 322.292 RECONCILIATION OF FUNDS Total funds broughl forward 497,525 150,637 648,162 32S.870 TOTAL FUNDS CARRIED FORWARD 511,063 170,080 681.143 648,162 The notes fomi part of these ffnancial statements FOOTSTEPS FOUNDATION 8ALANCE SHEET 31 DECEMBER 2025 2025 Total funds 2024 Total funds Unreslrided Re51ricled lund fund Notes CURRENT ASSETS Debtors Cash al bank and in hand 6,000 5Cf,753 8,000 676,833 1.750 647,912 170.080 512,753 170,080 S82.833 649.662 CRED￿oRs Arnounts falling due within one year {1,6901 11,6901 11,5001 NET CURRENT ASSETS 511,C63 170.080 681,143 648,162 TOTAL ASSETS LESS CURRENT LIABIUTIES 511,063 170,080 681,143 648,162 ASSETS 511,063 170,080 681,743 648,162 FUNDS Unrestricted funds Restricted funds 511.063 170,080 497,525 150,637 TOTAL FUNDS 681,143 648,162 The charitable c¢Jmpany is entitled lo exernption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. The members have not required the company to obtain an audit of ils financial ststements fcf Ihe year ended 31 December 2025 in accordance with Section 476 01 Ilie Companies Act 2006. The trustees aCknO￿ledge their responsibilities for lal ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial slalements which give a true and fair view of the state of affairs of the charitable cornpany as at the end of each financial year and of its surplu5 or deficit for each financial year in accordance wlh the requirements of Sects'ons 394 and 395 and which othernise comply with the requirements of the Companies Acl 20￿ rdats'ng to financial ststements, so far a5 applicable lo the charitable company. Ibl These financial statements have been prepared in accc*dance wth the provislons applica￿e to tharftsble Companies subject to the small cc*Mpanies regime. The finanaal slalemenls were approved by the Board of Trusteès and authorised for issue C￿ 22 May 2026 and were signed on its behalf by.. C G Hoyer Mlllar- Tnjstee The notes form part of these financi81 ststements FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The finanaal statements of the charitable Company, which is a public benefit entty under FRS 102, have been prepared in accordance wlh the Charities SORP IFRS 1021 'Accounting and Reporb"ng by Charib'es.. Slalemenl of Recommended Practice applirable lo charities preparing their accounts in accordance the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffeclive 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial stslemenls have been prepared under the historical cost convention. ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of the financial slalements requires management to make judgements, estimates and assumptions that afFe¢l the amounts reported. These estimates and judgements are conlinualty reviewed and are based on experience and other faclcKs, including expectatsons of fuluTe events that are believed ID be reasonabl& under the arcumstances. INCOME All income is recognised in the Statement of Financial Activ￿e5 once Ihe charity has enliuement lo the fvnds, it is probable that the income wll be received and the amwnt can be measured reliably. EXPENDITURE abilities are recognised as expendi￿re as soon as there is a legal or ¢onstryclive obligation committing the charr(y to that expenditure, it is probable that a transfer of economic benefits will be required in se￿ement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classnSed under headings that aggregate all cost related to the category. Where costs cannot be directly attribLrted to partlcular headings they have been allocated lo activities on a basis consislent Mlh the use of resources. Grants offered subjeet to conditions ¥thich have not been met at the year end date are noted as 8 commitment but not accrued as expenditure. FUND ACCOUNTING Unrestricted funds can be used in accordance with the tharit8ble objectives at the discretion of the trustees. Restricted funds can only be used for particular restricte(I purposes within the objects of the charity. Reslriclions arise when speafied by the donor or when funds are raised for Parts￿lar restricted purposes. Further explanation of the nature and purpose of each fund is induded In the notes to the financial statements. TRUSTEES. REMUNERATION AND 8ENEFITS There were no trustees, remuneratson or other beneflts for the year ènded 31 December 2025 nor for the year ended 31 December 2024. TRUSTEES. EXPENSES There were no trustees, expenses paid for the year ended 31 December 2025 for the year ended 310ecember 2024. continued... FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DECEMBER 2025 STAFF COSTS The average monthly number of employees during the year was as fdlows.. 2025 2024 Administrative No ern￿oYeeS received emolumenls in excess of t60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 312,992 167.500 480,492 EXPENDITURE ON Raising fund$ 63 63 Charltable actlvltles Physiotherapy supwt 133,279 24,858 158,137 Total 133.342 24.858 158,200 NET INCOME 179,650 142.642 322.292 RECONCILIATION OF FUNDS Total funds brought fcN8rd 317,875 7,995 325,870 TOTAL FUNDS CARRIED FORWARD 497,525 150,637 648,162 DEBTORS.. AMOUNTS FALUNG DUE WITHIN OME YEAR 2025 2024 Other debtors s,ooo 1,750 continued... FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Accruals and deferred income 190 1,500 1,500 1,690 1,500 MOVEMENT IN FUNDS Net movement in funds At 31112125 At 111125 Unrestricted funds Unrestricted fund 497.525 13,538 511,(63 Restrleted funds The Edward Goslling Fund 150,637 19,443 170,080 TOTAL FUNDS 648.162 32,981 681,143 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrfctèd funds Unrestricted fund 70,513 156.9751 13,538 Restrictgd funds The Edward Gostling Fund 166,782 1147,3391 19,443 TOTAL FUNDS 237,295 1204,3141 32,981 Comparatlves for movement In funds Net movement in funds Al 31112124 At111124 Unrgstricted funds Unrestricted hjnd 317.875 179,650 497,525 Restrlcted funds The Edward G05Uing Fund 7,995 142,642 150,637 TOTAL FUNDS 325,870 322,292 648,162 continued... FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025 MOVEMENT IN FUNDS- contlnued Comparativ8 net rnovemenl in funds, induded In the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds Unreslricled fund 312,992 1133,3421 179,650 Restricted funds The Edward Gostling Fund 167.500 124,8581 142,642 TOTAL FUNDS 480,492 1158,2001 322,292 A current year 12 months and prlor year 12 months combined position is as follows.. Net movement in funds Al 31112125 At 111124 Unrèstricted funds Unrestricted frJnd 317,875 193,188 511,063 Restricted funds The Edward Gostling Fund 7,995 162,085 170,080 TOTAL FUNDS 325.870 355,273 681.143 A cuffent year 12 months and prior year 12 months comblned net movement in fijnds, induded in the above are as follows.. Incoming resources Resources expended Movement in fijnds Unrestricted funds Unrestricted fund 383,505 {190,3171 193,188 Rostrfcted funds The Eth8rd Gosulng Fund 334,282 1172,1971 162,085 TOTAL FUNDS 717,787 1362,5141 355,273 conb"nued... FOOTSTEPS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR ENDED 310ECEM8ER 2025 RELATED PARTY DISCLOSURES Footsteps Foundation holds 100% of the share capital of Footsteps Ltd lcompany number.. 050817281 5 registered office being 6-7 Cilibase, New Barclay House, 234 Bouey Road, Oxfc*d. England, OX2 OHP. The Foundation covers the costs and expenditure f￿ families who are unable to access the intensive physiotherapy that is provided by Foolsleps Ltd wthoLrt the grants provided. This is done on a means lesled basis and the grants are paid directly to Footsteps Ltd. For 2025 £112,023.00, 12024-. £114,357.00), was paid to Footstep5 Ltd for this purwse. Footsteps Foundation also pays for the rental of the premises occupied by both the Foundation and Footsteps Ltd. This amount is then reimbursed by Ltd, in 2025 this amount was £26,235.96. 12024.. £34,129). PRIOR YEAR ADJUSTMENT In the year ended 31 De￿mber 2024 the Foundation received grants lo support certain salary costs. These grants should have been recognised as restricted but were induded in unrestricted funds. The compar81ive figures for 2024 have been reslaled to recognise the donation 1£75,0001 and the associated expenditure1£14,554.731 as rgstricted. There has been no thange to the over811 level of reserves, but the allocation betsveen restricted and unreslrided has been restated. 10