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Charity registration number 1137443
Company registration number 07277814 (England and Wales)
SMALL STEPS PROJECT LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

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SMALL STEPS PROJECT LIMITED
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Thomas Phillips
Daniel Evans
Alexandra Rauch
Daniel Gilmore
{Resigned on 19 February 20241
Charity number
1137443
Company number
07277814
Registered office
Clo. SKS Ramon Lee
93 Tabernacle Street
London
EC2A4BA
Independent examiner
David Tery FCA
Ramon Lee Ltd
Chartered Accountants
93 Tabemacle Street
London
EC2A4BA
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Mailing
Kent
ME19
National Westrninster Bank PIC
490 Holloway Road
Holloway
London
N7 6JB

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SMALL STEPS PROJECT LIMITED
CONTENTS
Page
Trustees, report
1-14
Independent examinerfs report
15
Statement of financial activities
16
Balance sheet
17
Notes to the financial statements
18-24

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SMALL STEPS PROJEcr
TRUSTEES REPORT Iconvdl
FOR THE YEAR ENDED 30TH JUNE 2024
The trustees are pleased to present their annual Trustees Report together V￿th the financial statements of the
charity for the year ended 30th June 2024. which are also prepared to meet the requirements for a directors, report
and Companies Act purposes.
The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and
Articles of Association, and Accounting and Reporting by Charities= Statements of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Repo￿.ng Standard applicable in
the UK and Republic of Ireland {FRS 102) (effective 1 January 2019).
Part One: Small Ste
sPro
ect
Introduction
Across the world, thousands of children live on landfill sites and rubbish dumps, surviving by scavenging. This
global problem, resulting from mass production and consumption, continues to worsen as the production of waste
is not sufficiently addressed by govemments or the large corporations responsible for manufacturing it. At Small
steps Project, we aim to alleviate some of the humanitarian consequences by providing emergency aid and
sustainable solutions to child scavengers and their families, helping them take small sleps into a more healthy
and dignified lrfe.
Small Steps Project | Vision
Our Wision is of a world in which children no longer have to work or live on landfill sites and rubbish
dumps in developing countries and their human rights a￿ adhered to.
Small Steps Project | Strategy
To identify and establish contact with vulnerable communities with children living andlor working on rubbish dumps and
landfill sites globally
To provide emergency aid and medical support
To help these children to migrate off the dumps and into sustainable educats-on and a brighter future.
Delivering our Objectives | Two Phases
Phase One.. Connect
Deliver emergency aid to alleviate immediate hardship while also assessing the scope of longer-term needs.
Identify and locate inhabited rubbish dumps. Locating and communicating our findings with existing seNice providers,
including NGOS, charities, schools, and medical and dental facilities in the area.
Deliver emergency aid relief to the inhabitants of the dump to alleviate immediate hardship and create trust with the
community. Including critical resources such as food, water, first aid, shoes, clothing and hygiene supplies.
Create a census of the dump community to build the demographics of the dump and as￿rtain the longer-term needs of
the beneficiaries.

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SMALL STEPS PROJEcr
TRUSTEES REPORT Icontldl
FOR THE YEAR ENDED30TH JUNE 2024
Phase Two.. Sustain
Once the immediate needs are met and the census completed, we then assess the needs of the different demographics on
the dump to provide tailored, sustainable solutions wtth a focus on education and sanitation.
•We create and develop sustainable projects in partnership wtth existing in-country provisions and community-based
organisations, including outreach projects, centre-based projects, nurseries, mother and baby units, medical
unitslprovisions, hygiene and WASH (Water, Sanitation and Hygiene) parent support groups, counselling, sports
programmes, vocational training centres, playgrounds, micro-farms and edible gardens. Should we be unable to identify
existing services or partner organisations, we will initiate and manage the required programme ourselves, train the
ommunity and beneficiaries in how to manage it, support them in becoming autonomous Community-Based
Organisations ICBOS), and hand over to them once they are confident in running the project sustainably.
Education is the solution to breaking the cycle of poverty. We partner with existing educational institutions, supporting
children with the necessary educational items to be able to attend. When there are no educational facilities available, we
set them up ourselves in the form of nurseries, children's support centres, mobile outreach units, playgrounds, gardens,
and classrooms, where we deliver both catch-up and national curriculum, formal and informal education and trades.
Providing preschool care is also vital to releasing (mainly female) siblings from the burden of caring for younger siblings
to the detriment oftheir own education.
Medical care is delivered to treat a wide variety of health issues caused by living on rubbish dumps. This includes
uts and burns, infections, respiratory problems, parasites, skin infections, TB, HIV, malaria, pneumonia and malnutrition.
Our nurseries and children's support centres provide feeding programmes and food sustainability. Our social
workers assist the children and their families with education in nutrition, hygiene and healthcare. This holistic approach
gives beneficiaries the best opportunity to improve their life chances and access pathways to employment other than
waste picking. We have also introduced food security programmes so that projects can learn how to grow and use their
own food.
We advocate change for the conditions and rights of waste pickers and thildren's human rights. This is done through
lobbying local policy and decision-makers, media campaigns including documentary films, photography,
online
communications and social media, giving vulnerable communities a voice.
Community Sustainability is crucial for the longevty and Independen￿ of projects. This is why we have recently
established a strategy for handing back projects to the community. equipping them with tools, and training and giving
them ownership of their projects.

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STEPS PROJECT
TRu￿EE5 REPORT ICont/dl
FOR THE YEAR ENDED 30TH JUNE 2024
Part Two: Im
act
Who We Helped."
This year we directly helped 758 individual beneficiaries, predominandy children living on or around rubbish dumpsllandfill
sites and their families. Our data shows that this has led to a direct decrease in the presence of vulnerable children
scavenging for survival in toxic rubbish dumps.
Where We Worked..
Uganda: Masaka
Kenya: Ngong Dump, Nairobi, Green Steps Project and Korogocho Slums, Komb Green Solutions
Palestine: Rafa. Gaza Strip
Number of beneficiaries helped
300
252
260
200
146
100
100
Ngong
Korogocho
Gaza

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SMALL ￿EP5 PROJE
TRUSTEES REPORT Icontldl
FOR THE YEAR ENDED 30TH JUNE 2024
What We Did..
On our East African projects, we work wth the same 604 children regularly. Each project is broken down as follows..
In Masaka, we helped a total of 146 beneficiaries.. 112 children over the age of two years old. 12 babies under two, four
adults and 18 families.
Seven adults volunteered regularly at the centre.
In Ngong, we helped a totsl of 252 beneficiaries.. 200 children over the age of two years old,
30 babies under two and 22 adults.
40 adults volunteered regularly at the centre, many of whom were parents.
In Korogocho, we helped 260 beneficiaries= 240 children over the age of two years old,
ten babies under two and ten adults.
15 adults volunteered regularly at the centre.
In Gaza, we helped 100 children.
Demographics of the East African beneficiaries
Babies under 2
7.99,
Individual adults
5.5,
Families
2.7/
52
36
18
Children over 2
83.91,
552

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SMALL STEPS PROJE
TRUSTEES REPORT Icontldl
FOR THE YEAR ENDED30TH JUNE 2024
Part Three: Aid Delive
&Pro
ects in Detail
PHASE ONE AID DELIVERY NEW PROJECT
Rafa, Gaza Strip, Palestine
Who We Helped: 100 children
Gaza had one rubbish dump before the decimation of their country. which we still intend to work on,. however, since
the Israeli bombardment, the entire Gaza Strip has been redU￿d to rubble and dumps have formed in numerous
locations, where displaced communities have set up camps.
There is no waste system or removal of waste, as critical infrastructure has been destroyed or damaged. This massive
humanitarian crisis and the toxic environment in which people are trying to survive not only has the same conditions as
the dump sites which we deliver on but the added horror of extreme violence and constant displacement. It is for this
reason that we connected with Palestinian journalists and aid workers on the ground Y￿th whom to establish
connections to develop future aid delivery. Our first step was a Phase One shoe distribution.
This was the only new Phase One project we delivered aid to, outside our existing locations (detailed below). We
intend to increase our efforts and continue delivering aid to the most vulnerable children in Palestine. This is just our
first step in providing the children of Palestine wth both aid delivery and ongoing support.
PHASE TWO SUSTAINABLE PROJECTS
Project 1 | Masaka Dump Project, Uganda | Small Steps Masaka
Who We Helped." We helped 146 beneficiaries, consisting of 112 children aged two and over, 12 babies under two,
and four adults regularly- additionally, 18 families occasionally living and working on and around the dump site. There were
seven regular volunteer parents at the centre.

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SMALL ￿EP5 PROJE
TRUSTEES REPORT Icontldl
FOR THE YEAR ENDED 30TH JUNE 2024
Beneficary Demographics
Families
12.3%
Individual adults
2.7%
18
Babies under 2
8.2%
12
112
Children 2 and over
76.7°
Support |Masaka
Lessons held at the centre were held over 211 days of the year.
Playground facilities. which enable children to come off the lan(ffill and play. were utilised over 304 days of the year.
Sports were organised a total of 126 times.
Counselling sessions were held 132 times for children and nine times for aduMs.
11,003 meals were distributed.
Medical seNices totalling 1,615, including medical checkups with follow-up treatments.

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SMALL ￿EP5 PROJE
TRUSTEES REPORT Icontldl
FOR THE YEAR ENDED 30TH JUNE 2024
Aid Delivery |Masaka
125 children were given school shoes or wellington boots.
Project 2 | Ngong Dump Project, Ngong Kenya | Green Steps Project
Who we helped. We have helped 172 people: 200 individual children over two. 30 babies under tsvo and 22 adults, all
of whom are parents. 40 adults volunteered regulady at the centre.
Beneficiary Demographics
Adults
8.7/0
Babies under 2
11.9%
22
30
200
Children 2 and over
79.4°
A total of 29,384 meals have been distributed for all children. including additional nutritional support for those in need,
an increase of 38°fi.
Meals Provided
2023-24
29.384
2022-23
21329
2021-22
11.967
202(k21
10.424
10,000
20.000
Meals

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STEPS PROJECT
TRu￿EE5 REPORT ICont/dl
FOR THE YEAR ENDED 30TH JUNE 2024
A WASH station that was built in 2022 is accessed every day by all children.
The nursery and creche were developed so that mothers could leave their small children while they worked on the
dump site. 45 mums and babies were helped.
62 tyres were collected and used on the site. They were upcycled to create potting beds, walkways, fences and for flood
prevention.
1.438 tonnes of rubbish were moved.
1.52 tonnes of soil were moved on-site to help wfjth growing food.
780 trees, plants and vegetables were planted.
The initial size of the playground measured 1,443 sq fL The team gradually expanded it to 7,038 sq ft as of 30 June
2024. This is a 388 % increase from its initial size. The team also planted some trees just outside the playground. The
community also created a bench from used tyres, which sits just outside the playground.
10 tonnes of embedded CO2 were estimated to have been saved due to the reclamation and recycling of tyres,
metals and plastics.
A totsl of 1,473 children and 184 adults attended community events on the Green Step5 Slte.
Aid Delivery | Ngong
Atotsl of 6,116 items have been distributed to the children from the dump site.
Ngong, Kenya Distributions
School uniforms
0.8 /.
Clothing
17.2%
1,055
Educational items
31.8%
1,944
Pairs of shoes
12.7%
Masks
0.1°/e
Food packages
5.2 /e
Socks
7.9 /.
Gloves
776
481
1.478
WASH Supplies
24.2?.
O.U'/o

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STEPS PROJECT
TRu￿EE5 REPORT ICont/dl
FOR THE YEAR ENDED 30TH JUNE 2024
Project 3 | Korogocho Slums, Nairobi. KenyalKomb Green Solutions
Komb Green Solutions is a community-based green restoration project in one of Kenya's largest slums that surrounds
the Dandora Landfill site in Nairobi. They revive polluted rivers and drainage systems and regreen riparian wasteland for
the community, including child-safe green spaces.
We previously funded, built and trained the team wth a waterless ec¢>toilet and training in the creation and use of
Lactobacillus for processing human waste. We continued to provide materials and support for them to continue to
develop the WASH area.
Ifvho We Helped. We helped 260 people.. 240 children over two years old. ten babies aged under years old and ten
adults. 15 volunteers regularly helped at the centre.
Beneficiary Demographics
Adults
3.8/.
Babies under 2
3.8%
10
10
240
Children 2 and over
92.3%
We continued to fund a nutrition and feeding programme in conjunction with addrtional support for their food security
problem.
The feeding programme consists of. on average, 180 meals per day (Monday- Friday). amounting to 9,589 meals over
the year.

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STEPS PROJECT
TRu￿EE5 REPORT ICont/dl
FOR THE YEAR ENDED 30TH JUNE 2024
Feeding programme
2023124
9.589
2022123
5.150
20211
7,200
2020121
2500
7.gjo
Aid Delivery |Korogocho
103 pairs of shoes were distributed to all the children.
Part Four: Overseas Staff and Trainin
This year we have employed nine local overseas staff. In Masaka, Small Steps Uganda. we employed three staff.. a project
manager, a nurse and a teacher and seven parents volunteered regularly.
In Ngong, Green Steps Project y￿ employed four staff" a project manager. a teacher and a creche supervisor and had 40
volunteers.
We supported two members of staff on the Korrogocho project.
This is a big increase from last year due to the projects mobilising the community to reach our objectives in creating
community-run, community-led projects.
Part Five" Charit Infrastructure
The charity has a board of three trustees who work directly with the CEO. This reporting year, there has been one full-time
staff member who has merged several roles. including marketing and social media, campaigning, aid delivery and project
management. This has seen a decrease in funds raised but ensured stability for our existing projects and beneficiaries. Our
accounts manager continued to work part-time on both the bookkeeping and project statistics and data.
10

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STEPS PROJE
TRUSTEE5 REPORT Icontldl
FOR THEYEAR ENDED30TH JUNE 2024
Fundraising & Campaigning Activities
Corporate Social Responsibility and Donors. This year, V￿ continued to receive ongoing support from First
Mile Recycling. as we have for over ten years. They have been funding the charity's feeding programmes across
East Africa.
Individual Giving. We received a steady stream of online individual donations.
Social media.. We received online donations through social media campaigns via platfomis such as Facebook.
Online Auction. In November 2024, we held our 13th Celebrity Shoe Auction on an external auction platform
(Charity Stars). We auctioned 21 pairs and raised £26,000. Celebrtiies involved included: Chris Martin, Debbie
Harry, Brian May, Kate Winslet, Gillian Anderson and Roger Federer.
We also auctioned off other celebrity memorabilia and organised meet-and-greets backstage at the concerts of
some of our celebrities to raise further funds.
Part Six: Future Plans and Develo
ments
Overall for 2024-2025
Both in the UK and overseas. we have continued to support existing projects in East Africa.
Supporting them in their first year as autonomous projects allowing greater flexibility on reporting, freeing up more time
for delivery and self-management. This has led to greater community participation.
We shall continue to report back to donors and the public cleady and transparently. We will continue to work remotely
as this will allow us to redirect UK running costs to our overseas projects, training and development.
A new campaign in the UK and Palestine created both awareness and funds for the child victims of the atrocities being
committed against Palestinians.
Overseas Project Plans 2024-2025
Continue the ongoing assessment and development of our organisational strategy and objectives.
We would like to continue with the implementation of a strategy that enables sustainable projects to be handed back to
the community to run themselves. To do this, we will need to:
Continue training the management skills of local staff
Introduce greater food security
Set up infrastructures that will last wthout bills. including free water access and energy through solar
Ongoing mentoring programmes to support local staff
Site visits of existing and new projects in Kenya and Uganda
We will be continuing to deliver emergency aid in the form of shoes to barefoot children in Palestine's Gaza Strip.
While the aid blockade continues and major NGOS have pulled out of Gaza, our support is even more crucial. We
plan to continue to partner with Palestinian aid workers on the ground to create a ne￿Ork for aid for future delivery.
It is for that reason that we wll put the majority of our Phase 1 emergency aid delivery to Palestine.
We will continue to campaign and advocate for the human rights of children in Palestine. To use our platfom to raise
awareness of the atrocities they are facing.
We will fundraise for further aid delivery for Palestine including dedicating our next Celebrity Shoe Auction to support
the children of Palestine, in this way, we will stand with Palestine.
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STEPS PROJE
TRUSTEE5 REPORT Icontldl
FOR THEYEAR ENDED30TH JUNE 2024
UK Team's Future Fundraising & Campaigning Work
Online: We plan to showcase more work online and launch our new website. This will create a more efficient tool to
illustrate the development of the charity to our donors and supporters.
Campaigning: We want to use our platfomi to campaign for large corporations to take responsibility for the waste that
they manufacture. And commitments they have made to recyde plasts'c within specific time frames, which heavily rely on
child labour.
New Campaign for Palestine: We wll be continuing our new campaign advocating for human rights and the right to
deliver emergency aid to the children of Palestine
The Celebrity Shoe Auction-. as well as being a major funding source, the publicity this generates in the media enables
us to reach a large audience for our campaigning work. It has also become an intrinsic part of the charity's identity and
one we intend to maintain.
Part Seven: Princi
al Fundin
Sources
This year, we plan to strengthen our current initiatives by developing our trusts and grants fundraising capacities by
employing a grant writer.
Currently, the Celebrity Shoe Auction is our principal source of unrestn'cted funding, and this year, we plan to use the
funds to provide emergency aid in the fomi of shoes to children in Palestine, specifically the Gaza Strip. We plan to work
with existing celebrity shoe donors so that they continue to support and donate to us.
Note.. Photographs of all projects and MO￿ details of woth, films and social media are featured on the website..
www.smallste
s ro ect.or
Financial review
The Statement of Financial Activities showed net deficit of £31,404 {2023 - £7,204) for the year and reseNes stand at
£47,893 (2023 £79,297). The financial position at the year end revealed by the Balance Sheet shows net current assets or
working capital of £47,893 {2023- £79,297). The net book value of fixed assets held, all of which are used directly for
haritable purposes, amounted to £Nil12023- £Nil).
Reserves
In the Trustee's view, the reserves should provide the charity with adequate financial stability and the means for it to
meet its charitable objectives for the foreseeable future. The trustees propose to maintain the charty's reseNes at
level which is at least equivalent to six months operational expenditure and have done so having regards to its manner
of operation of likely funding streams. The Trustees review the amount of reserves that are required to ensure that
they are adequate to fulfil the charity's continuing obligats-ons on a quarterly basis at their quarterly board meetings.
olic
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STEPS PROJE
TRUSTEE5 REPORT Icontldl
FOR THEYEAR ENDED30TH JUNE 2024
Six months running costs is calculated on the basis of projected expenditure. with no allowance made for projected
income, adjusted in the light of any actual expenditure that exceeds projected expenditure. The current reserves
amount fixed by the Charity is £25,000.
The Trustees have adopted a reserves policy through vthich we will aim to build and maintsin a level of resetves
equivalent to up to six months running costs. The unrestricted funds not designated or invested in tangible fixed assets
held by the charity are £47,893 (2023- £79.297).
Six months running costs is sufficient to allow some time for seeking aliernative funding sources in the event that find
ourselves without enough income to meet our objectives and then. should further funding not be available, to allow
sufficient funds remain to wind up the charity in an orderly fashion.
Structure
overnance and mana
ement
Governin
Documenl
Small Steps Project Limited is registered as a company limtled by guarantee and not having share capital. Its operations
are governed by its Memorandum and Articles of Association {M&AA).
Small Steps Project Limited was registered at Companies House on 06 June 2010 under registration number
07277814 and the charity is registered with the Charities Commission under reference number 1137443.
Trustee Induction and Trainin
The Trustees maintain a good working knowledge of charity and company law and best practice by regular reading of
charity press articles and scrutiny of Companies House. Charity Commission and other Government and voluntary
organisation advisory websites. New Trustees are given copies of the Memorandum and Articles of Association and
copies of previous minutes and attend an induction session given by an experienced Trustee.
anis3tion Structure
The Charity is structured so that the Board of Trustees. who meet at regular Inte￿alS. deal with the policy and overall
control of the Charity's activities. Day to day management is in the hands of the Chief Executive who reports to the
Board of Trustees.
The Chief Executive has responsibility for the executive management of the charity and for the inline management of
the staff team which is comprised of a personal assistant and part-time volunteers.
Related arties
The charity has relationships with related parties and other charities and organisations with which rt co-operates in
pursuit of its charitable objectives.
Risk Mana
erment
The Board of Trustees, who meet at three monthly inteNals. are responsible for ensuring that the charity has the
systems and means to provide reasonable assurance against inherent risks. These risks include operational, financial
and regulatory risks. The Trustees have a risk management strategy which comprises;
An annual review of the risks the charity may face;
The establishment of systems and procedures to mitigate those risks identrfied in the plan-
Implementation of procedures designed to minimise any potential impact on the charity should those risks
materialise.
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SMALL STEPS PROJE
TRUSTEES REPORT Iconvdl
FOR THEYEAR ENDED30TH JUNE 2024
Statement of trustees, res
onsibilities
The trustees, who are also the directors of Small Steps Project Limited for the purpose of company law. are responsible for
preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards {United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the stste of affairs ofthe charitable company and of the incoming resour￿$ and application of resources,
including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to=
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charities SORP"
make judgements and estimates that are reasonable and prudent- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any
time the financial position of the charitable company and 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 and other irregularities.
The trustees are responsible for maintenance and integrity of the corporate and financial information included on the
charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of
financial statements may differ from legislation in other jurisdictions.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating
to small companies.
ort was approved by the Board of Trustees and signed on its behalf by..
2FSC3B6C4179F496..
Thomas Phillips Trustee
Date: 28 March 2025
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SMALL STEPS PROJECT LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SMALL STEPS PROJECT LIMITED
I report to the trustees on my examination of the financial ststements of Small Steps Project Limited {Ihe charitable
company) for the year ended 30 June 2024.
This report is made solely to the charity's trustees. as a body, in accordance with the Charities Acl 2011. My work
has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an
independent examiner's report and for no other purpose. To Ihe fullest extent permitted by law, I do not accept or
assume responsibility lo anyone other than the charity and the charity's trustees as a body, for my Independent
Examination, for this report, or for the opinions I have fomied.
Responsibilities and basis of report
As the Iruslees of the charilable company (and also tls 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 charitable company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examinalion. I reporl in respect of my examination of Ihe
charitable company's financial statements carried out under section 145 of the Charrties Act 2011 (the 2011 Actl- In
carying out my examination I have followed all the applicable Directions given by the Charity Commission under
section 145{5)Ib) 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
examinalion giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charitable company as required by section 386 of the 2006
Act., or
the financial statements do not accord those records- or
the financial statements do not comply with the account'ng requirements of section 396 of the 2006 Act other
than any requirement thal the accounts give a true and fair view vthich is not a matter considered as part of an
independent examination., or
the financial slatemenls have not been prepared in accordance V￿th the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charits'es applicable to charities
preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection wlh Ihe examination to which attenlion
should be drawn in this report in order to enable a proper understanding of the financiai statements to be reached.
Strjned by..
Ramon Lee Ltd
Chartered Accountants
93 Tabernacle Street
London
EC2A 4BA
Dated: 28 March 2025
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SMALL STEPS PROJECT LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unrestricted
funds
Totsl
2024
Totsl
2023
Notes
Income and end0￿rynents from:
Donalions and legacies
Other trading activities
Investments
Other income
7,630
30,322
1,455
7,630
30,322
1,455
14,115
32,669
724
1,164
Total income
39,407
39,407
48,672
enditure on:
Raising funds
Charilable activilies
7,483
63,328
7,483
63,328
4,430
51,446
Total expenditure
70,811
70.811
55,876
Net expenditure for the yearl
Net movement in funds
{31,404)
{31,404)
17,2041
Fund balances at 1 July 2023
79,297
79,297
86,501
Fund balances at 30 June 2024
47,893
47,893
79,297
The statemenl of financial activities includes all gains and losses ￿COgnised in the year.
All income and expendilure derive from continuing activilies.
The statement of finanaal activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
The notes on pages 18 to 24 fomi part of these financial ststements.
16

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
BALANCE SHEET
ASAT30 JUNE 2024
2024
2023
Notes
Current assets
Cash at bank and in hand
58.681
90,631
Creditors: amounts falling due within
one year
13
{10.788)
(11.334)
Net current assets
47.893
79.297
Income funds
Unreslricted funds
47.893
79,297
47,893
79,297
The notes on pages 18 to 24 forrn part of these financial statements.
The company is entitled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 30 June 2024.
The directors aCknO￿edge their responsibilities for.
ensuring thal the charilable company keeps accounting records that comply with Sections 386 and 387 of
Ihe Companies Act 2006 and
preparing financial statemenls which give a true and fair view of the stale of affairs of the charitable
company as al the end of each financial year and of its 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 to financial stslements, so far as applicable to the
charitable company.
The members have not required the company to obtsin an audit of its finanryal ststements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance ￿￿th the provisions applicable to companies subject
to Ihe small companies regime.
lotatements were approved by the Trustees on 28 March 2025 and were signed on its behalf by:
2FSC3B6C*79F498..
Thomas Phillips
Trustee
Company registration number 07277814
17

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
1.1 Accounting convention
The financial statements have been prepared in accordance with the charitable company's Memorandum and
Articles of Association, the Companies Act 2006. FRS 102 "The Financial Reporbng Standard applicable in
the UK and Republic of Ireland- I"FRS 102") and the Charities SORP "Accounting and Reporting by Charilies..
Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January
20191. The charitable company is a Public Benefit Entty as defined by FRS 102.
The financial statements have deparled from the Charilies (Accounts and Reports) Regulalions 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charilies applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The finanual slatements are prepared in sterling. which is the functional currency of the charitable company.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set oul below.
1.2 Going concem
The Charity's Financial Ststements show net deficit of £31,404 (2023 - £7.204) for the year and free reserves
of £47,893 12023 £79,297). The trustees are of the view that these results have secured the immediate
fulure ofthe Charity for the nexi 12 to 18 months and on this basis the Charity is a going concem.
1.3 Charilable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
All income is included in the statemenl of finanaal activities when the Charity is legalty entitled to it, receipt is
probable and the amount can be measured with sufficient reliabilty.
Grant income
Grants are credited to the statement of financial activities when the Charity is entitled to the funds. Income is
only deferred where Ihere are lime constraints imposed by Ihe donor or if the funding is performance related.
)ere entitlement to grants receivable is dependent upon fulfilment of conditions within the charity's control,
the income is recognised when there is sufficient evidence that conditions vdill be met.
Grants supporting the core activities of the Chartty and no specific restrictions placed upon their use are
included within donations and legacies. Grants that have speufic restrictions placed upon their use are
included within income from charitable activities.
Capital grants for the purchase of fixed assets are credited lo restricted incoming resources on the eadier date
of when they are re￿iVed or re￿1Vable. Depreciation on the related fixed assets is charged against the
restricted fund.
18

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
(Continued)
Donations and legacies
Donations are recognised in the period in which they are received. Legacy income is recognised when the
charity's entitlement is judged to be probable and where the amount can be reliably measured.
Fundraising income
Fundraising income is credited lo income in the year in which they are receivable.
Investment income
Investment income is induded vthen receivable.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlemenl, and Ihe amount of
the obligation can be measured reliabty.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity- Direct costs attributable to a single
activity are allocated directly to that adivity. Shared costs which contribute to more than one activity and
support cosls which are not attributable to a single activity are apportioned belween those activities on a basis
consistent with the use of reSoUr￿s. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Allocation of support costs
Support costs are those fvnctions that 8SSlSt the work of the charity but do not direcuy undertake charitable
activilies. Support costs include back office costs. finance and administration personnel, payroll and
govemance costs which support the Charity's programmes and activits'es. These costs have been allocated
between cosl of raising funds and expenditure on charitable activities.
1.6 Tangible fixed assets
Tangible fixed assets are initially rneasured at cost and subsequentty measured at cost or valuation. net of
depreciation and any impaimient losses.
Deprecialion is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures and fittings
25% Straight Line Method
1.7 Cash and cash equivalents
Cash and cash equivalenls include cash in hand, deposits held at call with banks, other short-lerm liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within boffowings in current liabilities.
1.8 Financial instruments
The charilable company has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable company's balan￿ sheet when the charitable company
becomes paty to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounls presented in the financial ststements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to seltle on a net
basis or to realise the assel and settle the liability simultaneously.
19

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
(Continued)
1.9 Taxation
The Charity is a regislered charty and, therefore, is nol liable for Income Tax or Corporation Tax on income
derived from its charitable activities, as it falls within the various exemptions available to registered charilies.
1.10 Credilors and Provisions
Creditors and provisions are recognised when the charitable company has a legal or constructive present
obligation as a result of a past event, it is probable that the charitsble company will be required to settle that
obligation and a reliable eslimale can be made of the amount of the obligalion.
The amount recognised as a provision is the best estimate of the consideralion required to settle the present
obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.
Imiere the effecl of the time value of money is material, the amount expected lo be required to seltle the
obligation is recognised at p￿sent value. When a provision is measured al presenl value, the unwinding of
the discount is recognised as a finance cost in net incomellexpenditurel in the period in which it arises.
1.11 Volunteers and donated Services and facilities
Donated professional services and donaled facilities are recognised as income when the charity has conlrol
over the item, any conditions associated wth the donated item have been met, the receipt of economic benefit
from Ihe use by the charity of the item is probable and Ihal economic benefit can be measured reliably. In
accordance wth the Charities SORP IFRS 102), the general volunteer time is not recognised and refers to the
trustees, annual report for more information about their contribution.
On receipt, donated professional servi￿5 and donated facilities are recognised on the basis of the value of
the gift to the charity which is the amount the charity would have been willing to pay to obtsin setvices or
facilities of equivalent economic benefit on the open market- a corresponding amount is then recognised in
expenditure in the period of receipt-
1.12 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
1.13 Cash flow statement
The charitable company qualifies as a small company and advantage has been taken of the exemption
provided by SORP (FRS 1021 as amended by Bulletin 2, not lo prepare a cash flow statement.
Critical accounting estimates and judgements
In the application of the charitable company's accounting policies, the trustees are required to make
judgements, eslimales and assumplions aboul the carrying amounl of assels and liabillties that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical experience
and other factors that are considered to be relevant. Actual results may differ from Ihese estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in Ihe period in which the estimate is ￿ViSed where Ihe revision affects onty that
period, or in the period of the revision and future periods where the revision affects both current and fvture
periods.
20

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Donations and legacies
Unrestricted
funds
Totsl
2024
Totsl
2023
Donations and gifts
Individual donations
Corporale donalions
2,630
5.000
2,630
5.000
9,026
5,089
7.630
7.630
14,115
For the year ended 30 June 2023
14.115
14,115
Other trading activities
Unrestricted
funds
Totsl
2024
Totsl
2023
Celebrity Shoe Auction
Merchandising income
Celebrity Meet and Greets
30,322
30,322
23,645
24
9,000
30,322
30,322
32,669
For the year ended 30 June 2023
32,669
32.669
Investments
Unrestricted
funds
Totsl
2024
Totsl
2023
Bank interest
1,455
1,455
724
1,455
1,455
724
For the year ended 30 June 2023
724
724
Other income
Unrestricted
funds
Total
2024
Total
2023
Other income
1,164
1,164
For the year ended 30 June 2023
1.164
1,164
21

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Raising funds
Unrestricted
funds
Totsl
2024
Totsl
2023
Fundraisin
and ublici
Celebrity Shoe Auction
Other fundraising costs
Share of support cosls (see note 9)
Share of govemance costs (see note 91
3.621
216
3.621
216
1,208
216
2,819
187
202
202
7,483
7,483
4,430
For the year ended 30 June 2023
Fundraising and publicity
4,430
4,430
4,430
4,430
Charitable activities
Supporting
beneficiaries
in rubbish
dumps
Total
2024
Total
2023
Staff costs
Direct project costs
13,200
17.315
13,200
17,315
11,096
13,300
Share of support cosls (see note 9)
Share of govemance costs (see note 9)
30,999
1,814
30,999
1,814
25,371
1,679
63,328
63,328
51,446
Anatysis by fund
Unrestricted funds
63,328
63,328
51,446
63,328
63,328
51,446
For the year ended 30 June 2023
Unrestricted funds
51,446
51.446
51,446
51,446
22

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Support costs
Support Governance
costs
costs
Total
2024
Total
2023
Administralive staff {Inc. Subcontractors)
Premises and equipment
Communicalions and IT cost
Book-keeping fees
Legal and professional costs
Other expenses
Travelling costs
Independent examine¢s fees
24,849
106
5,439
4,000
13
36
24,849
106
5,439
4,000
13
36
22,398
70
857
3,050
13
1,346
457
1,866
2.016
2,016
34,443
2,016
36,459
30,056
Analysed between
Fundraising
Charitable activities
202
1.814
3,646
32,813
3,006
27.050
30,999
34,443
2,016
36,459
30.056
10 Tangible fixed assets
Fithres and fittings
Cost
At 1 July 2023
4,760
At 30 June 2024
4,760
Depreciation and impairnient
At 1 July 2023
4,760
At 30 June 2024
4,760
Carrying amount
At 30 June 2024
At 30 June 2023
11
Net movement in funds
2024
2023
Net movement in funds is stated after chargingllcrediting)
Independent examiners. fees
2,016
1,866
23

Docusign Envelope ID.. D9F86DC2-6E5141 Ct>9F7C-88FF97534DD6
SMALL STEPS PROJECT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
12 Employees
2024
2023
Wages and salaries
13,200
There were no employees whose annual remuneration was more Ihan £60,000.
No trustee received any remuneration or reimbursement of expenses during the year (2023- £Nil).
The key managemenl personnel of the charity comprise the Chief Executive Director. The total employee
benefits of Ihe key management personnel of the charity were £Nil (2023 - £Nil}.
13 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals
4.085
4,687
2.016
6,431
3,037
1,866
10,788
11,334
14 Share capital
The charity is constituted as a company limited by guarantee and does not have a share capitsl divided by
shares.
15 Anatysis of net assets between funds
Unrestricted
funds
Total Unrestricted
2024
funds
Total
2023
Fund balances at 30 June 2024 are represented
by..
Current assetsl{liabilities)
47,893
47,893
79,297
79,297
47,893
47,893
79,297
79,297
16 Related party transactions
There were no disclosable related party transactions during the year (2023- none).
24