Reigate Stepping Slon8s Ltd
Annual report and financi81 st8t8menEs
37 M8rh 2023
Reigate Stepping Stones Ltd
Annual report and financial statements
Registered Charity No. 1136374
Company No. 07236238
31 March 2023

Reig8le Stepping Stones Ltd
Annual ￿pOrt and financial slatements
31 March 2023
Contents
Legal and administrative informalion
Trustees. Report
statement of trustees, responsibililies in respect of the annual report
and the financial statements
Independent Examination report to the members of Reigate Stepping Stones Ltd
Statement of Financial Activilies
Balance Sheel
Notes to the Accounts

Reigète Stepping Stones Ltd
Annual ￿pOrt and finan¢ial stalemenfs
31 Ma￿h 2023
LEGAL AND ADMINISTRATIVE INFORMATION
Reigate Stepping Stones Ltd
Registered charity No. 1136374
Trustee5 1 Directors
E E Chisholm
D G Hills
M Hudson
D W Murphy
V E Murphy
R D Reeves
R J Wallis
Bankers
HSBC Bank plc
18 High Street
Reigate
Surrey
RH2 9AY
Independent Examiner
GBJ LLP
27 Hatchlands Road
Redhill
Surrey
RH16RW
Registered Office
51 Addison Road
Caterham
Surrey
CR3 SLU

R8igate Stepping Stones Ltd
Annual fftport and financial st8temèftts
31 March 2023
Trustee's Annual Report
Objectives and Activities
The main object of Reigate Stepping Stones Ltd is to provide a sense of normality lo people
with mental health illness with somewhere to meet in a relaxed environment with like-minded
people.
Reigate Stepping Stones Ltd aims to provide a variety of formal and informal activities that
would enable mental health users to gain confidence and self-esleem. To this end, the
Charity's premises are open twice a week, 52 weeks of the year, when allowed by any
pandemic restrictions.
The Charity's unrestricted funds may be used for general purposes for the benefit of the
Charity.
Public Benefit Statement
The Trustees confirm that they comply wilh Iheir duty to have regard to the guidance on
public benefit published by the Charity Commission in exercising their powers and duties.
Achievements and Performance
The Charity has provided support for members with help in maintaining. improving their
health and wellbeing by providing the Social Group twice a week and giving them the
opportunity to use the Slar Recovery Programme to help their wellbeing. The Charity also
supplies a regular Newsletter which advertises a variety of activities I workshops that other
organisations are providing which may be of benefit to them.
Two Trustees continue to attend East & Mid Surrey FOCUS {Surrey and Borders Partnership
NHS Foundation Trust}, Mid & East Stakeholders meetings, Voluntary Action Reigate and
Banstead meetings and any other appropriate meetings to promole and network with other
organi5ations.
Besides these, they also promote Reigate Stepping Stones at various events and with the
intention to endeavour to obtain more volunteers to help the running of the organisation.
Financial Review
During the period the Charity received a total income of £439k being £1 Ok in grant money
from Richmond Fellowship under a long-lerm agreement to run the drop in, £1 Ok from
providing staff to Redhill Safe Haven and an amazing £413k in a legacy from a friend of the
charity. There was also £4k of investment income and £1 k from membership fees where
those attending pay a contribution towards a drink and sandwich. This compares lo £29k
total income last year.
During the period there was a total expenditure of £25k of which £16 was of salaries of staff
for the drop-in and the Redhill Safe Haven and £5k in rent for the drop-in premises.
The overall financial performance recorded a net surplus of income over expenditure of
£414k1£1 k excluding the legacy). The Trustees have decided to designate the legacy for
long-term project that is still to be evaluated and decided upon. The amount has been
added to the initial funds al the setup of the charity.
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Reig818 Stepping Stones Lld
Annuèl report antl finèncial statements
31 March 2023
Plans for the Future
The legacy receipt at such a high level was unexpected and so high that it takes the charity
to a polential new level of activity. In consullalion with the National Council for Voluntary
Organisations, the Trustees are considering what it can now do and will commission an
external review to explain the options. They do not was to do anything rash and quickly that
is not sustainable.
structure Governance and Management
The governing document of the Charity is the constitution adopted on 8 Septernber 2009, as
amended by special resolution on 28 April 2010.
The seven Trustees are also the Management Committee ofthe Charity. They meet
regularly to review activities, finance, and look to the future.
Trustee Induction
Trustees, appointments are made al the Annual General Meeling on recommendation of the
Trustees and do not require the approval of any external authority. Reigate Stepping Stones
Ltd seeks to appoint Trustees who can advance the objects of the charity through their
professional expertise, local knowledge, and experience. New Trustees are made aware of
their responsibility using resources of the Charity Cornmission. Further guidance is provided
to the Trustee and training when this is needed.
Relationships with Related Parties l External Bodies
Funding continued Ihroughout 202212023 via Richmond Fellowship Redhill. Continued
funding has been granted by Surrey County Council Adult Mental Health Team for the next
year with the possibility of funding for another year after.
The Charity continues lo work with Richmond Fellowship Redhill and Surrey Heartlands
Clinical Commissioning Group regarding the Redhill Safe Haven. This is for the benefit of
people in mental distress who need support outside normal working hours of which many are
our rnembers in a "social" elernent. The Safe Haven is open three hundred and sixty-five
days a year from 6'.00pm to 11-.00pm with acc8ss lo professional help beside having two
recovery workers.
Investment Policy and Performance
The Charity's investment powers are broad bul subject to a restriction that no speculative
investments. Due to uncertainty of plans for the legacy, the funds have been held on three-
month money market deposit this year.
Reserves Policy
11 is the policy of the Charity lo keep total reserves at a level so running costs can be met for
the following two years. At year end unrestricted reserves total £24,815. The Directors
believe that the current level of reserves will enable the Charity to meet its committed costs
and obligations for this period.
To this end the Trustees set up the Designated Programme Fund with £19,200 which
includes the monies received upon the creation of Reigate Stepping Stones Ltd. The level of
Pag¢ 3

R8igale Slepping Slon8s Lld
Annual ￿port and finèncial slatemenls
31 March 2023
funds is lo cover the cosl of running the Charity for the next Iwelve months. The legacy
receipt has been designated for the time being as well until a decision on ils long term use is
decided.
Risk Management Policy
The Trustees have examined the major strategic, business, and operalional risks which the
Charity faces and confirm that systems have been established to enable regular reports lo
be produced so that necessary steps can be taken to lessen these risks.
Golng Concern Basis
The Trustees have reviewed the impact of the recent pandemic and the downside scenarios
have been considered. For this reason, they continue to adopt the going concern basis in
preparing the accounts.
Small Company Rules
This report has been prepared in accordance with the provisions applicable lo companies
entitled to the small companies, exemption.
Mr Dave Murphy
Chairman
Date: 27 November 2023
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Reig8te Slepping Stones Lld
Annu81 report and financial st8lements
31 March 2023
Statement of Trustees. responsibilities in respect of the annual report and the finan¢lal
slatements
Under charity law, the trustee is responsible for preparing a Trustee's Annual Report and the
financial slalements in accordance with applicable law and regulations. The Iruslee is
required lo prepare the financial statements in accordance with UK Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland.
The financial statements are required by law to give a true and fair view of the slate of affairs
of the charity and of the incoming resources and application of resources for that period.
In preparing these financial statements, generally accepted accounting practice entails that
the trustee..
select suitable accounting policies and then apply them consistently.,
make judgements and eslimales thal are reasonable and prudent.,
slate whether applicable UK Accounting Standards and the Statement of
Recommended Practice have been followed, subject lo any material departures
disclosed and explained in the financial slalements;
slate whether the financial statements comply with the trust deed, subject to any
material departures disclosed and explained in the financial slalemenls;
assess the charity's ability to continue as a going concern. disclosing, as
applicable, matters related to going concern,. and
use the going concern basis of accounting unless they either intend lo liquidate
the charity or to cease operations or have no realistic alternalive but lo do so.
The trustee is required to act in accordance with the trust deed of the charity, within the
framework of trust law. They are responsible for keeping accounting records which are
sufficient lo show and explain the charily's transactions and disclose at any time, with
reasonable accuracy, the financial position of the charity at that lime, and lo enable the
trustee lo ensure that. where any 518tements of accounts are prepared by them under section
132111 of the Charities Act 2011, those slatemenls of ac¢ounts comply with the requirements
of regulations under that provision. They are responsible for such internal control as they
determine is necessary lo enable the preparation of financial slalements that are free from
material misslalement, whether due lo fraud or error, and have general responsibility for
taking such steps as are reasonably open to them lo safeguard the assets of the charity and
to prevent and delecl fraud and other irregularities.
The trustee is responsible for the maintenance and integrity of the financial and other
information included on the charity s website. Legislation in the UK goverr)ing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
By Order of the Trustee
Signed..
27 November 2023
Date
Chairman
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Reigate Slepping Sltsnes Lld
Annu81 tèport and fin8nGial stètements
31 March 2Q23
REIGATE STEPPING STONES LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF REIGATE STEPPING STONES LTD
We report on the accounts of the charity for the year ended 31 March 2023, which are sel out on pages
71011.
Respective responsibilities of Trustees and Examiner
The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees
consider that an audit is not required for this year under seclion 14412} of the Charities A¢1 2011 Ilhe
2011 Acll and that an independent examination is needed.
11 is our responsibility to..
examine the accounts under section 145 of the 2011 Act.,
follow the procedures laid down in the Gener81 Directions given by the Charity Commission
under section 14515llbl of the 2011 Act., and
slate whether parti¢ular matters have come to our allenlion.
Basis of Independent Examiners, Report
Our examination was carried out in accordan￿ with the General Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those rocords. It also Includes consider81ion of any unusual
items or disclosures in Ihe accounts and seeking explanations from the Trustees concerning any such
mallers. The procedures undertaken do not provide all the evidence that would be required in an audit
and consequently no opinion is given as lo whether the accounts present a 'lrue ané fair view, and the
report is limited lo those matters sel out in the statement below.
Independent Examiners, Statement
In connection with our examination. no matteT has come lo our attention=
11 which gives us reasonable cause lo believe that, in any material respect, the requirements
lo keep accounting records in accordance with section 130 of the 2011 Act., and
lo prepare accounts which accord with the accounting records and comply with the
a¢¢ounling requirements of the 2011 Act
have not been mel.. or
21 to which, in our opinion, attention should be drawn in order to enable a proper understanding of
the accounts lo be reached.
GBJ LLP
Date.'I£November 2023
Chartered Accountants
Independent Examiners
27 Hatchlands Road
Redhill
Surrey
RH1 6RW
P.2ge 6

Reigate Slepping Stones Lld
Annual report anc¢ finanGi81 slètements
31 March 2023
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted
Funds
De$Sgnated 31 March 2023 31 Mar¢h 2022
Funds
Total Funds
Total Funds
Income and Endowments
Grants
Op8rations
Dtsnalions 2nd Legacies
Income from Investments
Total lrteome and Endowment
10,000
10,836
1.202
4,035
26,073
10,000
10.836
414,202
4,035
439,073
10.000
17,804
950
413.000
413,000
28,757
Expenditure
Expenditu￿ on Raising Funds
Expenditure on Charitable Activities
Other Expenditure
Total Expenditure
123,7871
11,5001
125,2871
123,7871
11,5001
125.2871
128,3761
11001
128,4761
Net IncomèllExpenditure}
786
413.000
413,786
281
Nèt GainsllLossesl on Investments
Net Movemènt In Funds
786
413,000
413.786
281
Re¢onciliation of Funds
Total funds brought forward
Total funds carried forward
24,029
24,81 S
19.200
432,200
43,229
457,015
42.948
43.229
The notes on pages 9 to 11 form part of these financial statements. All income and expenditure is
derived from continuing operations.
Patc 7

Reigate Stepping Stones Ltd
Annualreport and financial stslements
31 March 2Q23
BALANCE SHEET AS AT 31 MARCH 2023
31 March 2023 31 March 2022
Fixed Assets
Investments
Current Assets
Debtors (Note 51
Prepayments
Cash at bank and in hand
10,728
11.998
447.996
458,724
31.540
43.538
Total Current Assets
Current liabilities
CreditDrs'. Amounts falling due within one year INole 61
11,7091
13091
Net Current Assets I ILiabilitiesl
457,015
43,229
Total Net Assets
457,015
43,229
Funds of the Charity
Unrestricted Funds
Designated Funds
Total Funds
24.815
432.200
24.029
19,200
43.229
457.015
The notes on pages 9 to 11 form part of these accounts.
The charitable compayy is entitled lo exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 March 2023.
The members have not required the company lo obtain an audit of ils financial statements for the year ended
31 March 2023 in accordance with Section 476 of the Companigs Act 2006.
The Iruslees acknowl&dge 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
(bl
preparing financial statements which give a true and fair view of the state of affairs of the charitable
Company as al the end of each financial year arid of ils surplus or deficit for each financial year in accordance
with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the
Companies Act 2006 relating lo financial statements, so far as applicable to the chaNtable company.
These financial slalemenls have been prepared in accordance with the provisions applicable lo charitable
companies subject lo the small companies regime.
The financial slalemenls on pages 10 to 11 and accompanying notes were approved by the Board of Trustees
on 27 November 2023 and were signed on ils behalf by..
Mr Richard Wallis
Trustee
Company registered number.. 07236238
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R8igate Stepping sfon8s Ltd
Annual r8POrt and financial statements
31 M8rch 2023
NOTES TO THE ACCOUNTS
Note 1 Principal Accounting Policies
Basis of Preparation
The financial slalements have been prepared under the historical cost convention with items
recognised al cost or transaction value unless otherwise slated in the relevant notelsl to these
accounts. The financial slalemenls have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK 8nd Republic of Ireland
IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the Unitsd
Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The Trust conslitules a public benefit entity as defined by FRS 102.
The financial statements have been prepared on a going concem basis which the Trustees
consider lo be appropriate for the following reasons.
The business rnodel of the charity is such that its charitable activities are limited to those which
it has sufficient funds lo support from th8 excess of funding received over the costs of
administering the charity. The charity therefore has no specific commitments and no commilled
costs beyoncs its fixed costs of operation which are detailed in note 5.
The Trustees have reviewed the cash flow forecasts for a period of al least 12 months from the
date of approval of these financial slalements which indicate that the charity will have sufficient
funds to meet its liabilities as they fall due for that period. The Trustees have also considered the
implications of COVID-19 on these cash flow forecasts and consider that because of its operating
model explained above, even if no further funding is received in the 12-month period, the charity
has sufficient cash reserves lo pay all commilled Costs.
Consequently. the Trustees are confident that the charity will have sufficient funds lo continue lo
meet ils liabilities as they fall due for at least 12 months from the dale of approval of the financial
statements."
b}
Income and Endowments
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received, and the amount of income receivable can be measured reliably.
Donalions are recognised when the Charity has been notified in writing of both the amount and
settlement date. If a donation is subject lo conditions that require a level of performance before
the charity is enlilled lo the funds, the income is deferred and not recognised until either those
conditions are fully met. or the fulfilment of those conditions is wholly within the control of the
charity, and il is probable that those conditions will be fulfilled in the reporting period. Gifts in kind
are valued at estimated fair market value at the lime of receipt.
Legacy gifts are recognised on a case-by-case basis following the granting of probate when the
adminislralorlexeculor for the estate has communicated in writing both the amount and
selllement dale. Sf the gift is in the form of an asset other Ihan cash, or a financial asset traded
on a recognised stock exchange, recognition will be subject lo the value of the gift being reliably
measurable with a degree of reasonable accuraGy and the title to the asset having been
transferred lo the Charity.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity., this is normally upon no11ficalion of the interest paid or payable by the
bank.
Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a leg81 or constructive obligation
committing the Charity to that expenditure, it is probable that settlement will be required. and the
amount of the obligation can be measured reliably.

Reigale Slepping Stones Ltd
Annual ￿port and finèncièl statements
31 March 2023
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned lo the applicable expenditure headings. For more
information on this allribulion refer to note lel below.
dl
Allocation of support and governance co$t5
Support cost5 have been allocated between govemance costs and other support costs.
Governance costs comprise all costs involving the public ac¢ounlability of the charity and ils
compliance with regulation and good practice. These costs include costs related to stalulory audit
and legal fees.
Governance costs and support eosts relating to charitsble activities have been apportioned
across the funds as a percentage offunds held in eath department fund. The allocation of support
and governance costs is analysed in note 5.
Expenditure on raising funds
The costs of generating funds are those costs attributable to generating ineome, resources for
the charity, other than those CDSts ineurred in undertaking charitable activities or the costs
ineurred in undertaking trading activities in furtherance of the Charity's objects and consist of
investment management costs and certain legal fees.
Expenditure on charitable activities
Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of
the charity. These costs, where not wholly attributable, are apportioned between the categories
of charitable expenditure in addition to the direct costs. The lolal costs of each category of
charitable expenditure therefore include grants made. governance costs, and an apportionment
of overheads as shown in note 6.
gl
Irrecoverable VAT
Irreeoverable VAT is charged against the expenditure heading for which il was incurred.
h)
Structure of funds
Designated funds are funds for The Trustee has chosen to earmark these funds for
specific areas within the general charitable purposes (see note 131.
Unrestricted funds are available for use al the discretion of the Trustee for general
charitable purposes relating to the following=
Realised galns and losses
All gains and losses are taken lo the Statement of Financial Activities as they arise. Realised
gains and losses on investments are calculated as the difference between sales proceeds and
their opening carrying value or their purchase value if acquired after the first day of the financial
yesr. Unrealise(J gain5 and losses are calculated as the difference between the fair value al the
year end and their Garrying value. Realised and unrealised investment gains and losses are
combined in the Statement of Financial Aclivilies.
Pensions
The Charity uses the NEST Pensions scheme and has covered ils pension liabilities.
Note 2 Related party transactions and trustees, expenses and remuneration
The charity does not have any related parties.
The charity does pay expenses to any Trustee al the HMRC rate for travel and actual reimbursement
of other expenditure. No Trustees received any remuneration from the Company. Travel expenses of
£68912022.. £1,013) were paid lo two Truslees.s
Note 3 Grant Commitments
The charity has no grant commilmenls.
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Reigale Stepping Stones Ltd
Anntral Trport 8nd financial statements
31 March 2023
Nole 4 Events after reporting period
There were no events after the reporting period.
Note 5 Debtors
31 March 2023
31 March 2022
Trade Debtors
Other Debtors
3.663
7.913
Note 6 Creditors
31 March 2023
31 March 2022
Other Creditors
Accruals
1,500
209
100
209
309
Note 7 Breakdown of Charitable Activitiès
Expenditure on charitable activities have all been to meet the charity's objectives.
Unreslricled
Funds
31 March 2023
Unreslricled
Funds
31 March 2022
Staff salarie5
Rent
Printing, Postage and Slalionery
Telephone and Inlernel
Sundries and Activities
Payroll Fees
Insurance
Volunteers, Travel Expenses
15,765
4.940
621
118
237
456
961
689
19,970
4,905
685
146
121
552
960