STEP (SUPPORTING THE ELDERLY PEOPLE)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] AUGUST 2025
The trustees present their report along with the financial statement of the charity for the year ended 31[st] August 2025.
The legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the statement of Recommended Practice – Accounting and Reporting by Charities.
1. Structure & Governance
The Trustees are responsible for setting the objectives and priorities for STEP, whilst the day-to-day management is delegated by the STEP Manager. The Trustees are elected as required by current trustees from a waiting list.
2. Objectives & 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 & 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 the 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 the efforts of the Trustees, STEP Manager, Staff and Volunteers.
4. Financial Review
This is the 7[th ] 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 r
unning costs
5. Future Plans
- STEP continues to work within the area it covers to encourage and support people over 60 to attend our centre so improving their social isolation. We are also here to help where needed with the various problems that may occur. Our regular daily activities prove popular and our information café 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.
This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities. In preparing this report advantage has been taken of the small companies’ exemption.
STEP (SUPPORTING THE ELDERLY PEOPLE)
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31ST AUGUST 2025
Charity Commission Reference Number 1126445
Company Registered Number 06662077
STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT AND FINANCIAL STATEMENTS
| Contents Legal and Administrative Information Statement of Trustees' Responsibilities Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements |
Page 1. 2. 3 - 4. 5 - 6. 7. 8. 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:
| Chairman : |
Chairman : |
Chairman : |
Chairman : |
Chairman : |
Chairman : |
Cherralyn Dennison | ||
|---|---|---|---|---|---|---|---|---|
| Secretary : |
Wendy Moore | |||||||
| Treasurer : |
Pamela Gaunt | |||||||
| Trustees : |
Pamela Gaunt | |||||||
| Patricia Llewellyn | ||||||||
| Independent Examiner : |
Julie Young | |||||||
| Walter Dawson & Son Chartered Accountants | ||||||||
| & Statutory auditors | ||||||||
| First Floor, Unit 12, Pennine Business Park | ||||||||
| Longbow Close, Bradley | ||||||||
| Huddersfield, HD2 1GQ | ||||||||
| Bankers : |
Yorkshire Bank PLC | |||||||
| 6 Otley Road | ||||||||
| Leeds | ||||||||
| LS26 2AA | ||||||||
| Registered Office : |
Shannon House | |||||||
| Spen Lane | ||||||||
| Leeds | ||||||||
| LS16 5EJ |
1
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 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) and Charity Statement of Recommended Practice (SORP) 2019.
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:
-
(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.
2
STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees present their report along with the financial statements of the charity for the year ended 31st August 2025.
The legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the statement of Recommended Practice - Accounting and Reporting by Charities.
1. Structure & Governance
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 the 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 manager, Staff and Volunteers.
3
STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST AUGUST 2025
4. Financial Review
This is the 7th 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. Reserves Policy
The trustees have set a level equivalent to 8 months of operating costs for the organisation as a desired level of reserves.The fund is a contingency in the event of a sudden reduction in income in order to protect the future operations of the organisation from the effects of any unforeseen circumstances.The reserves policy will be reviewed on an annual basis.
6. Future Plans
STEP continues to work within the area it covers to encourage and support people over 60 to attend our centre so improving their social isolation. We are also here to help where needed with the 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.
This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities. 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 20th May 2026 and signed on their behalf by:
Pamela Gaunt
Chairman
4
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 2025 which are set out on pages 7 to 14.
Responsibilities and Basis of Report
As the trustees of the charitable 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 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).
5
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 A Young FCCA ACA WALTER DAWSON & SON
Chartered Accountants
First Floor, Unit 12, Pennine Business Park Longbow Close Bradley Huddersfield HD2 1GQ
20th May 2026
6
STEP (SUPPORTING THE ELDERLY PEOPLE) STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST AUGUST 2025
| Notes 5 6 7 NET MOVEMENTS IN FUNDS TOTAL EXPENDITURE TOTAL INCOME AND ENDOWMENTS EXPENDITURE ON: Charitable Activities INCOME AND ENDOWMENTS FROM : Charitable Activities Grants, Donations and Legacies RECONCILIATION OF FUNDS Total Funds at 1st September 2024 Total Funds at 31st August 2025 |
Unrestricted Funds |
Total 2025 |
Total 2024 |
|---|---|---|---|
| £ 107,820 3,252 |
£ 107,820 3,252 |
£ 111,018 15,244 |
|
| 111,072 | 111,072 | 126,262 | |
| 151,898 | 151,898 | 169,270 | |
| 151,898 | 151,898 | 169,270 | |
| ( 40,826) 205,880 |
( 40,826) 205,880 |
( 43,008) 248,888 |
|
| 165,054 | 165,054 | 205,880 |
All income and expenditure derive from continuing activities.
7
STEP (SUPPORTING THE ELDERLY PEOPLE) BALANCE SHEET AS AT 31ST AUGUST 2025
| The Funds of the Charity: UNRESTRICTED FUNDS General Funds CURRENT ASSETS Debtors Cash at Bank and in Hand CREDITORS: Amounts Falling Due Within One Year NET CURRENT ASSETS FIXED ASSETS Tangible Assets |
Notes | £ 1,562 155,211 |
£ 1,562 155,211 |
£ 1,562 155,211 |
£ £ 2,843 737 204,196 204,932 (1,895) 203,037 205,880 205,880 205,880 2024 |
£ £ 2,843 737 204,196 204,932 (1,895) 203,037 205,880 205,880 205,880 2024 |
|---|---|---|---|---|---|---|
| 12 13 14 |
||||||
| 156,773 (2,010) |
204,932 (1,895) |
|||||
| 165,054 | 205,880 | |||||
| 165,054 | 205,880 | |||||
| 165,054 | 205,880 |
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 2025. 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 2024, 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 20th May 2026 and signed on their behalf by:
Pamela Gaunt TRUSTEE
8
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
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 Income
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 in the period for which it has been received.
9
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
3. ACCOUNTING POLICIES (continued)
(c) Expenditure
All expenditure is included on an accrual 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.
d) Staff Costs
Short term employee benefits are recognised as an expense in the period in which they are incurred.Redundancy and termination costs are recongnised as an expense in the Statement of Financial Activities and a liability on the Balance Sheet immediately at the point the charity is demonstrably committed to either: terminate the employment of an employee or group of employees before normal retirement date; or provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.The charity is considered to be demonstrably
committed only when it has a detailed formal plan for the termination and is without realistic possibility of withdrawal from the plan.
(e) Tangible Fixed Assets
Tangible Fixed Assets are initially recognised at cost then depreciated over the term of their useful economic lives. 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.
10
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
(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 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.
(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 SORP 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 charity.
5. INCOME FROM CHARITABLE ACTIVITIES
| Leeds LCC Group Efforts |
Unrestricted Funds |
Total 2025 |
Total 2024 |
|---|---|---|---|
| £ 107,261 559 |
£ 107,261 559 |
£ 107,261 3,757 |
|
| 107,820 | 107,820 | 111,018 |
11
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
6 INCOME FROM GRANTS, DONATIONS AND LEGACIES
| INCOME FROM GRANTS, DONATIONS AND LEGACIES | |||
|---|---|---|---|
| Donations Legacies Grants |
Unrestricted Funds |
Total 2025 |
Total 2024 |
| £ - 3,252 - |
£ - 3,252 - |
£ - 5,439 9,805 |
|
| 3,252 | 3,252 | 15,244 |
| 7. 8. |
Support Costs Note 8 Note 9 Accountancy Sundries Minibus Hire and Outings EXPENDITURE ON CHARITABLE ACTIVITIES Staff Costs - Admin Rates and Water Travel Expenses SUPPORT COSTS Depreciation Light and Heat Staff Costs - Direct Rent Repairs Bank Charges Telephone Subscriptions Insurance Printing, Postage and Stationery Equipment Lease |
Unrestricted Funds |
Total 2025 |
Total 2024 |
|---|---|---|---|---|
| £ 22,235 1,106 34,292 94,265 |
£ 22,235 1,106 34,292 94,265 |
£ 50,382 761 40,320 77,807 |
||
| 151,898 | 151,898 | 169,270 | ||
| Unrestricted Funds |
Total 2025 |
Total 2024 |
||
| £ 3,240 5,986 - 10,238 635 1,776 637 898 923 1,045 7,197 111 303 1,303 |
£ 3,240 5,986 - 10,238 635 1,776 637 898 923 1,045 7,197 111 303 1,303 |
£ 711 7,008 6,203 12,284 504 1,699 624 1,021 814 970 7,135 115 293 939 |
||
| 34,292 | 34,292 | 40,320 |
12
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
9. STAFF COSTS AND TRUSTEES' REMUNERATION
| STAFF COSTS AND TRUSTEES'REMUNERATION | ||
|---|---|---|
| Wages and Salaries Social Security Costs Other Pension Costs |
2025 | 2024 |
| £ 88,425 745 5,095 |
£ 81,697 580 1,734 |
|
| 94,265 | 84,011 |
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, was as follows:
| Governance Charitable Activities |
2025 | 2024 |
|---|---|---|
| No. 4 2 |
No. 4 2 |
|
| ~~6~~ | 6 |
10. NET INCOME/(EXPENDITURE) FOR THE YEAR
| NET INCOME/(EXPENDITURE) FOR THE YEAR | ||
|---|---|---|
| Lease payments recognised as an expense This is stated after charging: Depreciation Independent Examiner's Fee |
2025 | 2024 |
| £ 3,241 10,238 1,045 |
£ 711 12,284 970 |
13
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
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 | |||
|---|---|---|---|---|
| 13. 14. |
CREDITORS :Amounts Falling Due Within One Year Disposals Cost : Depreciation : Net Book Value : At 31st August 2025 At 31st August 2024 At 1st September 2024 At 31st August 2025 At 1st September 2024 Additions At 31st August 2025 Charge for Year Accruals and Deferred Income DEBTORS Prepayments and Accrued Income |
Fixtures and Fittings |
Motor Vehicles |
Total |
| £ 10,345 - - |
£ - 10,688 - |
£ 10,345 10,688 - |
||
| 10,345 | 10,688 | 21,033 | ||
| 7,502 568 |
- 2,672 |
7,502 3,240 |
||
| 8,070 | 2,672 | 10,742 | ||
| 2,275 | 8,016 | 10,291 | ||
| 2,843 | - | 2,843 | ||
| 2025 | 2024 | |||
| £ 1,562 |
£ 737 |
|||
| 1,562 | 737 | |||
| 2025 | 2024 | |||
| £ 2,010 |
£ 1,895 |
|||
| 2,010 | 1,895 |
14
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
15. LEASING COMMITMENTS
The charity had total commitments under non-cancellable operating leases as detailed below:
| After More than Five Years Between One to Five Years Operating Leases Which Expire: Within One Year |
2025 £ 9,600 6,400 - 16,000 |
2024 |
|---|---|---|
| £ 9,600 16,000 - |
||
| 25,600 |
15
STEP (SUPPORTING THE ELDERLY PEOPLE)
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31ST AUGUST 2025
Charity Commission Reference Number 1126445
Company Registered Number 06662077
STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT AND FINANCIAL STATEMENTS
| Contents Legal and Administrative Information Statement of Trustees' Responsibilities Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements |
Page 1. 2. 3 - 4. 5 - 6. 7. 8. 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:
| Chairman : |
Chairman : |
Chairman : |
Chairman : |
Chairman : |
Chairman : |
Cherralyn Dennison | ||
|---|---|---|---|---|---|---|---|---|
| Secretary : |
Wendy Moore | |||||||
| Treasurer : |
Pamela Gaunt | |||||||
| Trustees : |
Pamela Gaunt | |||||||
| Patricia Llewellyn | ||||||||
| Independent Examiner : |
Julie Young | |||||||
| Walter Dawson & Son Chartered Accountants | ||||||||
| & Statutory auditors | ||||||||
| First Floor, Unit 12, Pennine Business Park | ||||||||
| Longbow Close, Bradley | ||||||||
| Huddersfield, HD2 1GQ | ||||||||
| Bankers : |
Yorkshire Bank PLC | |||||||
| 6 Otley Road | ||||||||
| Leeds | ||||||||
| LS26 2AA | ||||||||
| Registered Office : |
Shannon House | |||||||
| Spen Lane | ||||||||
| Leeds | ||||||||
| LS16 5EJ |
1
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 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) and Charity Statement of Recommended Practice (SORP) 2019.
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:
-
(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.
2
STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees present their report along with the financial statements of the charity for the year ended 31st August 2025.
The legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the statement of Recommended Practice - Accounting and Reporting by Charities.
1. Structure & Governance
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 the 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 manager, Staff and Volunteers.
3
STEP (SUPPORTING THE ELDERLY PEOPLE) REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST AUGUST 2025
4. Financial Review
This is the 7th 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. Reserves Policy
The trustees have set a level equivalent to 8 months of operating costs for the organisation as a desired level of reserves.The fund is a contingency in the event of a sudden reduction in income in order to protect the future operations of the organisation from the effects of any unforeseen circumstances.The reserves policy will be reviewed on an annual basis.
6. Future Plans
STEP continues to work within the area it covers to encourage and support people over 60 to attend our centre so improving their social isolation. We are also here to help where needed with the 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.
This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities. 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 20th May 2026 and signed on their behalf by:
Pamela Gaunt
Chairman
4
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 2025 which are set out on pages 7 to 14.
Responsibilities and Basis of Report
As the trustees of the charitable 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 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).
5
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 A Young FCCA ACA WALTER DAWSON & SON
Chartered Accountants
First Floor, Unit 12, Pennine Business Park Longbow Close Bradley Huddersfield HD2 1GQ
20th May 2026
6
STEP (SUPPORTING THE ELDERLY PEOPLE) STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST AUGUST 2025
| Notes 5 6 7 NET MOVEMENTS IN FUNDS TOTAL EXPENDITURE TOTAL INCOME AND ENDOWMENTS EXPENDITURE ON: Charitable Activities INCOME AND ENDOWMENTS FROM : Charitable Activities Grants, Donations and Legacies RECONCILIATION OF FUNDS Total Funds at 1st September 2024 Total Funds at 31st August 2025 |
Unrestricted Funds |
Total 2025 |
Total 2024 |
|---|---|---|---|
| £ 107,820 3,252 |
£ 107,820 3,252 |
£ 111,018 15,244 |
|
| 111,072 | 111,072 | 126,262 | |
| 151,898 | 151,898 | 169,270 | |
| 151,898 | 151,898 | 169,270 | |
| ( 40,826) 205,880 |
( 40,826) 205,880 |
( 43,008) 248,888 |
|
| 165,054 | 165,054 | 205,880 |
All income and expenditure derive from continuing activities.
7
STEP (SUPPORTING THE ELDERLY PEOPLE) BALANCE SHEET AS AT 31ST AUGUST 2025
| The Funds of the Charity: UNRESTRICTED FUNDS General Funds CURRENT ASSETS Debtors Cash at Bank and in Hand CREDITORS: Amounts Falling Due Within One Year NET CURRENT ASSETS FIXED ASSETS Tangible Assets |
Notes | £ 1,562 155,211 |
£ 1,562 155,211 |
£ 1,562 155,211 |
£ £ 2,843 737 204,196 204,932 (1,895) 203,037 205,880 205,880 205,880 2024 |
£ £ 2,843 737 204,196 204,932 (1,895) 203,037 205,880 205,880 205,880 2024 |
|---|---|---|---|---|---|---|
| 12 13 14 |
||||||
| 156,773 (2,010) |
204,932 (1,895) |
|||||
| 165,054 | 205,880 | |||||
| 165,054 | 205,880 | |||||
| 165,054 | 205,880 |
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 2025. 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 2024, 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 20th May 2026 and signed on their behalf by:
Pamela Gaunt TRUSTEE
8
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
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 Income
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 in the period for which it has been received.
9
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
3. ACCOUNTING POLICIES (continued)
(c) Expenditure
All expenditure is included on an accrual 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.
d) Staff Costs
Short term employee benefits are recognised as an expense in the period in which they are incurred.Redundancy and termination costs are recongnised as an expense in the Statement of Financial Activities and a liability on the Balance Sheet immediately at the point the charity is demonstrably committed to either: terminate the employment of an employee or group of employees before normal retirement date; or provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.The charity is considered to be demonstrably
committed only when it has a detailed formal plan for the termination and is without realistic possibility of withdrawal from the plan.
(e) Tangible Fixed Assets
Tangible Fixed Assets are initially recognised at cost then depreciated over the term of their useful economic lives. 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.
10
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
(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 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.
(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 SORP 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 charity.
5. INCOME FROM CHARITABLE ACTIVITIES
| Leeds LCC Group Efforts |
Unrestricted Funds |
Total 2025 |
Total 2024 |
|---|---|---|---|
| £ 107,261 559 |
£ 107,261 559 |
£ 107,261 3,757 |
|
| 107,820 | 107,820 | 111,018 |
11
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
6 INCOME FROM GRANTS, DONATIONS AND LEGACIES
| INCOME FROM GRANTS, DONATIONS AND LEGACIES | |||
|---|---|---|---|
| Donations Legacies Grants |
Unrestricted Funds |
Total 2025 |
Total 2024 |
| £ - 3,252 - |
£ - 3,252 - |
£ - 5,439 9,805 |
|
| 3,252 | 3,252 | 15,244 |
| 7. 8. |
Support Costs Note 8 Note 9 Accountancy Sundries Minibus Hire and Outings EXPENDITURE ON CHARITABLE ACTIVITIES Staff Costs - Admin Rates and Water Travel Expenses SUPPORT COSTS Depreciation Light and Heat Staff Costs - Direct Rent Repairs Bank Charges Telephone Subscriptions Insurance Printing, Postage and Stationery Equipment Lease |
Unrestricted Funds |
Total 2025 |
Total 2024 |
|---|---|---|---|---|
| £ 22,235 1,106 34,292 94,265 |
£ 22,235 1,106 34,292 94,265 |
£ 50,382 761 40,320 77,807 |
||
| 151,898 | 151,898 | 169,270 | ||
| Unrestricted Funds |
Total 2025 |
Total 2024 |
||
| £ 3,240 5,986 - 10,238 635 1,776 637 898 923 1,045 7,197 111 303 1,303 |
£ 3,240 5,986 - 10,238 635 1,776 637 898 923 1,045 7,197 111 303 1,303 |
£ 711 7,008 6,203 12,284 504 1,699 624 1,021 814 970 7,135 115 293 939 |
||
| 34,292 | 34,292 | 40,320 |
12
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
9. STAFF COSTS AND TRUSTEES' REMUNERATION
| STAFF COSTS AND TRUSTEES'REMUNERATION | ||
|---|---|---|
| Wages and Salaries Social Security Costs Other Pension Costs |
2025 | 2024 |
| £ 88,425 745 5,095 |
£ 81,697 580 1,734 |
|
| 94,265 | 84,011 |
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, was as follows:
| Governance Charitable Activities |
2025 | 2024 |
|---|---|---|
| No. 4 2 |
No. 4 2 |
|
| ~~6~~ | 6 |
10. NET INCOME/(EXPENDITURE) FOR THE YEAR
| NET INCOME/(EXPENDITURE) FOR THE YEAR | ||
|---|---|---|
| Lease payments recognised as an expense This is stated after charging: Depreciation Independent Examiner's Fee |
2025 | 2024 |
| £ 3,241 10,238 1,045 |
£ 711 12,284 970 |
13
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
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 | |||
|---|---|---|---|---|
| 13. 14. |
CREDITORS :Amounts Falling Due Within One Year Disposals Cost : Depreciation : Net Book Value : At 31st August 2025 At 31st August 2024 At 1st September 2024 At 31st August 2025 At 1st September 2024 Additions At 31st August 2025 Charge for Year Accruals and Deferred Income DEBTORS Prepayments and Accrued Income |
Fixtures and Fittings |
Motor Vehicles |
Total |
| £ 10,345 - - |
£ - 10,688 - |
£ 10,345 10,688 - |
||
| 10,345 | 10,688 | 21,033 | ||
| 7,502 568 |
- 2,672 |
7,502 3,240 |
||
| 8,070 | 2,672 | 10,742 | ||
| 2,275 | 8,016 | 10,291 | ||
| 2,843 | - | 2,843 | ||
| 2025 | 2024 | |||
| £ 1,562 |
£ 737 |
|||
| 1,562 | 737 | |||
| 2025 | 2024 | |||
| £ 2,010 |
£ 1,895 |
|||
| 2,010 | 1,895 |
14
STEP (SUPPORTING THE ELDERLY PEOPLE) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2025
15. LEASING COMMITMENTS
The charity had total commitments under non-cancellable operating leases as detailed below:
| After More than Five Years Between One to Five Years Operating Leases Which Expire: Within One Year |
2025 £ 9,600 6,400 - 16,000 |
2024 |
|---|---|---|
| £ 9,600 16,000 - |
||
| 25,600 |
15