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





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|||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||





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|||||2021||2020|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|||
||||funds|funds|Total funds|Totalfunds|
|||Note|E|f|6|E|
|Income and endowments|||||||
|Donations<br>and legacies||5|140,145||140,145|168,716|
|Chadtable<br>activities||6|120,792||120,792|110,043|
|Other trading<br>activities||7|2,650||2,650|3,298|
|Investment<br>income||8|22||22|268|
|Other income||9|2,075||2,075|5,000|
|Total income|||265,684||265,684|287,325|
|Expenditure|||||||
|Expenditure<br>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<br>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|





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|||||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|





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|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<br>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|





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||||||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|



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|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<br>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|



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



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





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||||||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|





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||||||||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|





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|Analysis ofnet assets between<br>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<br>less than 1year|(2,020)||(2,020)|
|Creditors greater than 1year|(50,000)||(50,000)|
|Net assets|190,352|99,417|289,769|