2022-08-31-accounts

STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31ST AUGUST 2022

Charity Commission Reference Number 1126445

Company Registered Number 06662077

First Floor, Unit 12, Pennine Business Park Longbow Close Bradley Huddersfield HD2 1GQ

STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT AND FINANCIAL STATEMENTS

Contents	Page
	1.
Legal and Administrative Information
Statement of Trustees' Responsibilities	2.
Report of the Trustees	3 - 4.
Independent Examiner's Report	5 - 6.
Statement of Financial Activities	7.
Balance Sheet	8.
Notes to the Financial Statements	9 - 15.
STEP (SUPPORTING THE ELDERLY PEOPLE) LEGAL AND
ADMINISTRATIVE INFORMATION

1. CONSTITUTION

STEP (Supporting the Elderly People) is a company limited by a guarantee (Company No. 06662077) and a registered charity (Charity No. 1126445) governed by its Memorandum and Articles of Association.

2. DIRECTORS AND TRUSTEES

The directors of the charitable company (''the charity'') are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:	The trustees serving during the year and since the year end were as follows:
Chairman :								Cherralyn
								Dennison
Secretary :
								Wendy Moore
Treasurer :
								Pamela Gaunt
Trustees :
								Pamela Gaunt
								Janet Patrick-
								Marshall
Independent Examiner :								Patricia Llewellyn
								Walter Dawson &
								Son
								First Floor Unit 12
								Pennine Business
								Park
								Longbow Close
								Bradley
Bankers :								Huddersfeld
								HD2 1GQ
								Yorkshire Bank PLC
								6 Otley Road
Registered Ofice :								Leeds
								LS26 2AA
								Shannon House
								Spen Lane
								Leeds
								LS16 5EJ
STEP (SUPPORTING THE								ELDERLY PEOPLE) STATEMENT OF TRUSTEES'
								RESPONSIBILITIES

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing a trustee's report (incorporating the strategic report and directors' report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity's trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing the financial statements, the trustees are required to:

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• (a) select suitable accounting policies and then apply them consistently;

• (b) observe the methods and principles in the Charities SORP;

• (c) make judgements and estimates that are reasonable and prudent;

• (d) state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• (e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

In so far as the trustees are aware:

• (a) there is no relevant audit information of which the charitable company's auditors are unaware; And

• (b) the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31st August 2022 which are also prepared to meet the requirements for a directors report and accounts for Companies Act purposes.

The legal and administrative information set out on page 1 forms part of this report. The financial statements comply with the Charities Act 2011, Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102).

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1. Structure, Governance and Management

The trustees are responsible for setting objectives and priorities for STEP, Whilst the day-today management is delegated by the STEP manager. The trustees are elected as required by current trustees from a waiting list.

2. Objectives and Activities

STEP objectives are the promotion of any charitable purposes for the benefit of older people in the area served by STEP and defined in the memorandum of association. This involves assisting individuals to resolve issues relating to benefits, home security, home heating and other personal/home problems. It also involves the organisation and promotion of a range of social events, designed to resolve social isolation issues, for example weekly drop-in/coffee mornings and day-outings. When planning the activities for the year, the trustees have considered the commission's guidance on public benefit.

3. Achievements and Performance

STEP membership continues to grow; the increase in numbers comes from outreach work, referrals, and member's word of mouth recommendation. There is continuing strong participation by members in all organised activities. Regular feedback from members bears testament to the quality of STEP's range of services and performance. STEP's achievements are down to efforts of the trustees, STEP managers, staff and volunteers.

STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST AUGUST 2022

4. Financial Review

This is the third year of the 5-year contract (with a 5 year add on) from Leeds City Council to provide services for older people, awarded after STEP's successful bid. This funding together with additional monies from grants or contributions from organised events, covers salaries for the full-time manager, 5 part time staff and basic office running costs. STEP continues to be successful in obtaining various small grants. These represent only a small part of STEP's income and are likely to remain a minor part of revenue. In order to maintain reserves, all events are planned based on being, or becoming, self sustaining in terms of running costs.

5. Future Plans

STEP continues to work within the area it covers to encourage and support people over 60 to attend our centre to improve their social isolation. We are also here to help where needed with various problems that may occur. Our regular daily activities prove popular and our information cafe is a great place for members to meet their friends over a cuppa. We continue to market and promote our work across the area we cover.

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This report has been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice. In preparing this report advantage has been taken of the small companies exemption.

This report was approved and authorised for issue by the Trustees on 16th May 2023 and signed on their behalf by:

Pamela Gaunt

Chairman

STEP (SUPPORTING THE ELDERLY PEOPLE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STEP (SUPPORTING THE ELDERLY PEOPLE)

I report to the charity trustees on my examination of the financial statements of the charitable company for the year ended 31st August 2022 which are set out on pages 7 to 15.

Responsibilities and Basis of Report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the financial statements 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 charity's financial statements as carried out under Section 145 of the Charities Act 2011 (the '2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

• (a) accounting records were not kept in respect of the company as required by Section 386 of the 2006 Act; or

• (b) the financial statements do not accord with those accounting records; or

• (c) the financial statements do not comply with the accounting requirements of Section

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396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or

• (d) the financial statement have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK (FRS 102).

• INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STEP

(SUPPORTING THE ELDERLY PEOPLE)

Independent Examiner's Statement (continued)

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Julie Young FCCA ACA WALTER DAWSON & SON

Chartered Accountants

First Floor, Unit 12, Pennine Business Park Longbow Close Bradley Huddersfield HD2 1GQ

16th May 2023

STEP (SUPPORTING THE ELDERLY PEOPLE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST AUGUST 2022Notes

INCOME AND ENDOWMENTS FROM:

Charitable Activities 5 Other 6

TOTAL INCOME AND ENDOWMENTS

EXPENDITURE ON:

Charitable Activities 7 Other 8

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TOTAL EXPENDITURE NET MOVEMENTS IN FUNDS

RECONCILIATION OF FUNDS

RECONCILIATION OF FUNDS	RECONCILIATION OF FUNDS
Total Funds at 1st September 2021
Total Funds at 31st August 2022
£ £	£
	142,7
108,398 108,398	13
- -	-
108,398 108,398	142,7
	13
	8,9
15,524 15,524	58
15,773 15,773	114,3
	78
31,297 31,297	123,3
	36
77,101 77,101	19,3
	77
	179,3
198,725 198,725	48
275,826 275,826	198,7
	25
Unrestricted Total Total	Funds 2022 2021

All incoming resources and resources expended derive from continuing activities. STEP (SUPPORTING THE ELDERLY PEOPLE) BALANCE SHEET AS AT 31ST

	FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors Cash at Bank and in Hand CREDITORS: Amounts Falling Due Within One Year	FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors Cash at Bank and in Hand CREDITORS: Amounts Falling Due Within One Year		AUGUST 2022 Notes 12 13 2022 2021 £ 692 272,532 £ 5,102 £ 817 277,083 £ 5,9 10 273,224 277,90 0 14 ( 2,501) ( 85,08 5)
	Tangible A			12 13 14
	CURRENT A

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NET CURRENT ASSETS				270,723 275,826 275,826	198,7 25 -
The Funds of the Charity: UNRESTRICTED FUNDS General Funds Designated Funds 17
				275,826

The directors consider that the charitable company is entitled to exemption from the requirement to have an audit under the provisions of Section 477 of the Companies Act 2006. Members have not required the company under Section 476 of the Act to have an audit for the year ended 31st August 2022. The directors acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with Section 386 of the Act, and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company, as at 31st August 2022, and of its surplus for the year then ended in accordance with the requirements of Section 396 of the Act, and which otherwise comply with the requirements of the Act relating to the financial statements so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 16th May 2023 and signed on their behalf by:

Pamela Gaunt TRUSTEE

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

1. STATUTORY INFORMATION

STEP (Supporting the Elderly People) is a charitable company domiciled in England and Wales, registered number 06662077. The principal place of business is Shannon House, Off Spen Lane, Leeds, LS16 5EJ.

2. COMPLIANCE WITH ACCOUNTING STANDARDS

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102), Charities SORP (FRS 102) and the Companies Act 2006.

3. ACCOUNTING POLICIES

The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

The particular accounting policies adopted are as follows:

(a)Donations, Legacies and Similar Incoming Resources

Donations, legacies and similar incoming resources are included in the year in which they are receivable, which is when the charity becomes entitled to the resource.

(b)Grants Receivable and Local Authority Fees

Grants receivable and local authority fees are credited to the Statement of Financial Activities (SOFA) in the year for which they are received. Deferred income represents amounts received for future periods and is released to income resources in the period for which it has been received.

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

(c) Investment Income and Rental Income

Income from investments and from rental income is included in the SOFA in the year in which it is receivable.

3. ACCOUNTING POLICIES (continued)

(d) Expenditure

All expenditure is included on an annual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

(e) Tangible Fixed Assets

Depreciation is provided on a reducing balance basis over the expected useful lives of each category of tangible fixed assets:

Fixtures and Fittings 20% per annum on written down value

(f) Leasing

• Rentals payable under operating leases are charged to the SOFA on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the SOFA over the lease period on a straight line basis.

(g) Fund Accounting

Funds held by the charity are either:

• . Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

• . Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

• . Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3. ACCOUNTING POLICIES (continued)

(h) Cash Flow Statements

The charity qualifies as a small company under the Companies Act 2006. The trustees have elected to take advantage of the exemptions under FRS 102 not to prepare a cash flow statement.

4. LEGAL STATUS OF THE CHARITY

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up the liability in respect of the guarantee is limited to £1 per

member of the

Group Efforts Room Hire Grants

charity.

5. CHARITABLE

ACTIVITIES

Leeds LCC Employment Allowance

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

----- Start of picture text -----
6. OTHER INCOME - - -
£ £ £
107,261 107,261 137,1
79
4,182 4,182 4,1
LCC Business Rates
85
Grant Unrestricted
150 150 1
Total Total
99
Funds 2022 - - 6
2021 00
( 3,195) ( 3,195) 5
50
£ £ £ 108,398 108,398 142,7
13
- -
- Unrestricted Total Total
7. CHARITABLE ACTIVITIES
Funds 2022 2021
£ £
Wages and Salaries 53,017 59,1
Social Security Costs 5,014 59
Other Pension Costs 1,541 5,1
18
59,571
1,5
96
65,8
72
Unrestricted Total Total
Funds 2022 2021
£ £ £
Minibus Hire and Outings 9,794 9,794
Travel Expenses 1,68 1,68 4,630
Training 1 1 618
Fundraising Expenses 391 391
Subscriptions 2,814 2,814 990
844 844 2,280
15,524 15,524 440
8,9
OTHER COSTS
58
Unrestricte Total
d 2022
Funds Total
8. 2021
----- End of picture text -----

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

		£		£		£
Depreciation		1,276		1,276		1,4
Light and Heat		9,793		9,793	78
Wages		59,571		59,571		9,9
Rent	(	71,908	(	71,908)	62
Insurance	)			940		65,8
Printing, Postage and Stationery Equipment Lease Repairs Telephone Accountancy Sundries		940 60 6 1,232 6,043 1,11		60 6 1,232 6,043 1,11 8	72 00 07 93	13,0 1,4 2,1
Bank Charges Rates and Water		8 834		834 5,814	67	1,3
		5,814		15		9,8
		15		439	91
STAFF COSTS AND TRUSTEES'		43		15,773		1,3
REMUNERATION		9				96
		15,773				912
				2022		6,386
					-
						5
					15
						114,3
					78

9.

2021

9. STAFF COSTS AND TRUSTEES REMUNERATION (continued)

No employee received remuneration amounting to more than £60,000 in either year.

Trustees received no remuneration and were not reimbursed for any of their expenses in

The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

	£	£		£	£
Cost :				13,9
At 1st September 2021					44
Additions					468
At 31st August 2022		8,56	14,412
Depreciation :	5,375	9
At 1st September 2021		468			8,0
Charge for Year	5,375	9,037	34
At 31st August 2022					1,2
			76
Net Book Value :	2,6	5,41			9,3
At 31st August 2022	23	1	10
At 31st August 2021	550 3,173	725 6,136
					5,1
			02
	2,202	2,901			5,9
	2,752	3,158	10
		2022			2021
		No.			No.
Charitable Activities			3
Governance			3	3
			6
				3
10.NET INCOME/(EXPENDITURE) FOR	THE YEAR
		2022		6
					2021
		£			£
This is stated after charging:		1,276			1,4
		834		78
Depreciation					9
Accountants Fee				12

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

11. CORPORATION TAX

The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

12. TANGIBLE FIXED ASSETS

12.	TANGIBLE FIXED ASSETS	TANGIBLE FIXED ASSETS	TANGIBLE FIXED ASSETS
13. 14.	Motor Fixtures and Vehicles Fittings DEBTORS 2022 £ Accruals and Deferred Income 2,501 2,501 £ Prepayments and Accrued Income CREDITORS :Amounts Falling Due Within One Year 692 692 2022			Total 2021 £ 8
	Accruals and Deferred Income Prepayments and Accrued Income CREDITORS :Amounts Falling Due Within One Year
			692	17
			2022	8 17 2021
			£ 2,501	£
				~~85,0~~ ~~85~~
			2,501	85,085

15. LEASING COMMITMENTS

The charity had total commitments under non-cancellable operating leases as detailed

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STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

		2022		2021
Operating Leases Which Expire:		£		£
Within One Year
Between One to Five Years	24,733			-
After More than Five Years		-
		24,733		~~-~~
				-
16.ANALYSIS OF NET ASSETS BETWEEN				-
FUNDS
		General
		Funds
				Total
				Funds
17.MOVEMENT IN	198,725	108,398	(31,297)	275,826
FUNDS
	198,725	108,398	( 31,297)	275,826
	198,725	108,398	( 31,297)	275,826

Unrestricted Funds

General Funds Total Unrestricted Funds

TOTAL FUNDS At 1st At 31st September ExpenAugust 2021 Income diture 2022 £ £ £ £

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