2021-07-31-accounts

					Page
Trustees' annual report (incorporating		the	director's report)
Independent examiner's report	tothe	trustees
Statement offinancial activities	(including		income and expenditure	account)
Statement offinancial position
Notes to the financial statements

		Trustees'	Trustees'	Annual	Report (Incorporating	the Director's Report) fcanrinvedf
					Year ended 31July 2021
Reference	and administrative				details
Registered	charity		name		Millom Stepping Stones
Charity registration			number		1125005
Company	registration			number	05865642
Pdncipal office and			registered		St.Georges Road
office					Millom
					LA18 4LE
					Cumbria
The trustees
					K A Bradley
					G Evans
					KJames
					5Clarke
Company	secretary				M.Tyson
Independent		examiner			lan Scott BA(hens), FCA, DChA
					Whitehaven

				2021		2020
			Unrestricted	Restricted
			funds	funds	Total funds	Totalfunds
		Note	E	f	6	E
Income and endowments
Donations and legacies		5	140,145		140,145	168,716
Chadtable activities		6	120,792		120,792	110,043
Other trading activities		7	2,650		2,650	3,298
Investment income		8	22		22	268
Other income		9	2,075		2,075	5,000
Total income			265,684		265,684	287,325
Expenditure
Expenditure on charitable	activities	10,11	258,920	33,139	292,059	305,844
Total expenditure			258,920	33,139	292,059	305,844
Net expenditure and net	movement	in funds	6,764	(33,139)	(26,375)	(18,519)
Reconciliation offunds
Total funds brought forward			190,352	99,417	289,769	308,288
Total funds carried forward			197,116	66,278	263,394	289,769

				2021		2020
			Note	6		E
Fixed assets
Tangible fixed assets			17		66,278	99,417
Current assets
Debtors			18	2,455		2,144
Cash at bank	and in	hand		196,315		240,228
				198,770		242,372
Creditors: amounts		falling due within one year	19	1,654		2,020
Net current	assets				197,116	240,352
Total assets	less current liabilities				263,394	339,769
Creditors: amounts		falling due after more than one
year			20			50,000
Net assets					263,394	289,769
Funds ofthe	charity
Restricted funds					66,278	99,417
Unrestricted	funds				197,116	190,352
Total charity	funds		22		263,394	289,769

5.	Donations	and legacies
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
			E	E	E	E
	Donations
	Donations				1,890	1,890
	Grants
	Cumbria County Council		124,445	124,445	115,306	115,306
	Corona Virus JRSGrant		13,200	13,200	38,770	38,770
	Copeland	Borough Council Discretionary
	Grant				10,000	10,000
	Other grant income		2,500	2,500	2,750	2,750
			140,145	140,145	168,716	168,716
6.	Charitable	activities
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
			E	E	E	E
	Pre-School	Fees	120,698	120,698	109,959	109,959
	Income from Admin Services provided		94	94	84	84
			120,792	120,792	110,043	110,043
7.	Other trading activities
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
			E	E	E	E
	Fundraising	events	2,650	2,650	3,298	3,298
8.	Investment	income
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
			E	E	E	E
	Bank interest receivable		22	22	268	268

					Unrestricted	Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2021	Funds	2020
						E	E	6	f
Business Interruption			Insurance		Receipts			5,000	5,000
Other exceptional		income				2,075	2,075
						2,075	2,075	5,000	5,000
Expenditure	on charitable			activities by fund		type
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2021
							6	6	E
Pre School	activities						209,349	33,139	242,488
Support costs							49,571		49,571
							258,920	33,139	292,059
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2020
							6	6	6
Pre School	activities						222,292	33,390	255,682
Support costs							50,162		50,162
							272,454	33,390	305,844
Expenditure	on charitable			activities by activity type
						Activities
					undertaken			Total funds	Total fund
						directly	Support costs	2021	2020
						E	6	E	f
Pre School activities						242,488	48,540	291,028	304,791
Governance	costs						1,031	1,031	1,053
						242,488	49,571	292,059	305,844

Analysis ofs	upp	ort cos	ts
						Analysis of
					support costs
						Pre School	Total 2021	Tota I2020
						f	f	f
Staff costs						45,961	45,961	47,021
Premises						2,580	2,580	2,088
Governance	costs					1,030	1,030	1,054
						49,571	49,571	50,163
Net expenditure
Net expenditure		is stated		after charging/(crediting):
							2021	2020
							f	f
Depreciation	of	tangible	fixed assets				33,139	33,390
Independent	examination			fees
							2021	2020
							f	f
Fees payable	to	the independent			examiner for:
Independent	examination			ofthe financial statements			1,030	1,054
Staff costs
The total staff costs and			employee		benefits for the reporting	period are	analysed as follows:
							2021	2020
							f	f
Wages and salaries							202,646	219,717
Socialsecurity	costs						2,965	4,820
Employer contributions			to	pension	plans		2,751	2,770
Other employee		benefits					1,117	1,414
							209,479	228,721

14.	Net expenditure is stated after charging/(crediting): Depreciation oftangible fixed assets Independent examination fees

full-time	eq	uivalent emp	loye	es during the y	ear is analysed as fo	llows:
						2021	2020
						No.	No.
Number	of	direct charitable		staff		18	20
Number	of	management	and	administration	staff	2	2
						20	22

					Land and
					buildings	Equipment	Total
					E	E	6
	Cost
	At 1August	2020 and		31July 2021	231,973	8,880	240,853
	Depreciation
	At 1August	2020			132,556	8,880	141,436
	Charge for the year				33,139		33,139
	At 31July 2021				165,695	8,880	174,575
	Carrying amount
	At 31July 2021				66,278		66,278
	At 31July 2020				99,417		99,417
18.	Debtors
						2021	2020
						6	E
	Prepayments	and accrued income				2,455	2,144
19.	Creditors: amounts		falling due within one year
						2021	2020
						6	E
	Accruals and	deferred		income		1,654	2,020
20.	Creditors: amounts		falling due after more than one year
						2021	2020
						E	E
	Bank loans and overdrafts						50,000

							At			At
						1	August 2020	Income	Expenditure	31July 2021
							E	E	E	E
General	funds						179,347	265,684	(258,920)	186,111
Capital	Fund						11,005			11,005
							190,352	265,684	(258,920)	197,116
							At			At
						1	August 2019	Income	Expenditure	31July 2020
							E	E	E	E
General	funds						164,476	287,325	(272,454)	179,347
Capital	Fund						11,005			11,005
							175,481	287,325	(272,454)	190,352
Restricted		funds
							At			At
						1	August 2020	Income	Expenditure	31July 2021
							E		E	E
Restricted		Fund	-	Property	extension		99,417		(33,139)	66,278
							At			At
						1	August 2019	Income	Expenditure	31July 2020
							E		E	E
Restricted		Fund	-	Property	extension		132,807		(33,390)	99,417

Analysis ofnet assets between funds
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	E	E	E
Tangible fixed assets		66,278	66,278
Current assets	198,770		198,770
Creditors less than 1year	(1,654)		(1,654)
Creditors greater than 1year
Net assets	197,116	66,278	263,394
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	E	E	E
Tangible fixed assets		99,417	99,417
Current assets	242,372		242,372
Creditors less than 1year	(2,020)		(2,020)
Creditors greater than 1year	(50,000)		(50,000)
Net assets	190,352	99,417	289,769