Steps ARecovery Drugs S Alcohol Resettiemeni. Aftercare. Family Supp)rt Steps2Recovery (A Company Limited by Guarantee) Company registration number: 07269361 Trustees Report and Financial Statements for the year ended 31st March 2024 Wenn Townsend Chartered Accountants Oxford The registered and principal office of Steps2Recovery is Lexham House, 28 St Charles Square, London W10 6EE, and you can visit our website at www.sle s2recove .or
Steps2Reeovery Contents Page Legal and administrative information Report of the trustees Independent examiner's report 10 Statement of financial activities 11 Balance sheet 12 Statement of cash flows 13 Notes to the financial statements 14-17
Steps2Recovery Legal and Administrative Infomiation Steps2Recovery was registered with Companies House on 1st June 2010 as a private company limited by guarantee and with the Charity Commission. The charity registration number is 1138353, and our limited company number is 7269361. STATUS Registered as a company limited by guarantee on 1st June 2010 and granted charitable status on 11th October 2010 CHARITY NUMBER 1138353 COMPANY NUMBER 07269361 TRUSTEES Amanda Copstick (appointed 01 March 2024) Bradley Bilgore (appointed 16 September 2024} Tom Bolt Charles Clode Edward Frazer Lesley Hart- Chair of Trustees Sophie Molins James Ohene-Djan Dean Steele (appointed 20 September 2024) Gwendoline Young (deceased- resignation date 17 April 2024) PATRONS Anna Chancellor Matt Lucas Ant McPartlin Amzie McPartlin David Morrissey WEBSITE www.ste s2recove .or .uk REGISTERED OFFICE Lexham House 28 St Charles Square London W10 6EE PRINCIPAL BANKERS Charities Aid Foundation & Santander UK PIC INDEPENDENT EXAMINER Ajay Bahl FCA Wenn Townsend 30 St Giles Oxford OX13LE
Steps2Recovery Report of the Trustees for the year ended 31st March 2024 The trustees (who a also directors of the charitable company) present their report and the financial statements for the year ended 31st March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities (FRS102) in preparing the annual report and financial statements of the charity. PURPOSE OF THE CHARITY BakIng the chain of addiction and re-offending in the community, creating a safer environment for all. The trustees have had regard to the guidance issued by the Charity Commission on public benefit. Steps2Recovery delivers public benefit by supporting clients with a history of offending behaviour. fuelled by drug and alcohol addictions. We know that facilitating change with this vulnerable group helps to improve their own safety, the safety and happiness of their families. and ultimately the safety and well-being of the wider community. We help to improve the lives of people in the criminal justice system affected by alcohol or drug dependency by providing high quality, abStinen-baSed treatment options, help with practical needs and end-to-end support through working with other agencies. We provide a day programme in a safe and supported residential setting to enable and encourage clients to improve the quality of their lives and to fulfil their Potential without recourse to alcohol, drugs and re-offending. We enable clients to= Achieve long term freedom from drink, drugs and crime, helping them to identify and recognise triggers that lead back to relapse and how to avoid them. We encourage clients to see the positive benefits of making changes to their lives and recognise their part in living well. Engage and build positive relationships during the programme, with counsellors, mentors and their peers. We encourage them to develop sustainable and positive relations outside our structured programme by attending self-helpl mutual aid groups, giving them the best opportunity for long term recovery capital. We work closely with clients to begin repairing or rebuilding family ties, in order to establish positive family relationships,- and Use our support to engage positively with our partners and other agencies to deal with practical problems they face, such as homelessness, unemployment, custody issues, skills, literacy and family issues. MAIN ACTIVITIES OF THE CHARITY Steps2Recovery is an independent charity based in Ladbroke Grove, West London. The charity was established in 2010 with the initial objective of finding 501utions to the problem of individuals repeatedly ending up in the prison system because of behaviour directly linked to an addiction, whether it be to alcohol or drugs. We work with people caught up in the Criminal Justice System who are motivated to deal with their addictions and associated criminal behaviours- our central purpose is to facilitate rehabilitative improvement in their lives. Steps2Recovery takes the position that effective addiction treatment is a significant part of the solution to a health-based problem,. we stand alongside those in the Criminal Justice System and wider community who advocate for diversion rather than incarceration. Evidence clearly demonstrates that prison is an ineffective way of dealing with addiction and we know from our own outcomes that if people can be given help precisely at the point that they are motivated to make changes in their lives, the cycle of addiction, associated criminal offending and prison can be broken. The Steps2Recovery team, which includes Operations, Counselling and Night Support Staff. delivers a 12-week residential addiction treatment programme to people caught up in the Criminal Justice System who would otherwise be homeless.
Steps2Recovery Report of the Trustees (continued for the year ended 31st March 2024 Operational activities are diverse and wide ranging and include fundraising, building and servicing strategic partnerships within the Criminal Justice System and forming relationships within the treatment sector and wider community. Referrals come from prison-based drug and alcohol teams, our clients are also referred to us via the probation services and we will, on occasion, consider 'self-referrals' from vulnerable people struggling to cope with addiction in the community. Our counselling team is highly qualified all our therapists are members of the British Association for Counselling and Psychotherapy. The counsellors have their own personal experience of addiction and the person-centred, trauma-informed treatment programme they deliver is informed not only by their high levels of qualification but by lived experien. The Ste s2Recove Treatment Pro ramme: The Steps2Recovery primary treatment program is rooted in treating addiction as an illness rather than a moral failing or as a result of past trauma. The main thrust of the program is intended to teach people how to remain abstinent and work a program of recovery. Our therapeutic staff team are all themselves in recovery and provide much more than generic counselling. Our team can inspire, mentor and support clients through every stage of the program and expose their recovery potential. We introduce clients to the 12 step model of recovery and they attend five fellowship meetings per week in order that they can begin to build a strong support system. The programme includes: 1.1 counselling and daily group therapylpsycho*ducAtional workshops which ft)cus on addictionlrecovery, criminality, interpersonal patterns of relating, individual behaviour process and unconsciouslconscious alignment. Creative therapies and workshops which Include, yoga, art therapy, movement therapy, music therapy. Health & well-being activities and workshops aimed at providing holistic support, these include= Exercise, Meditation, Cooking, life-skills coaching, spiritual guidance workshops, regular client outings. Education, Training and Employment support with direct links into volunteer/work experience schemes where appropriate and if the individual client's recovery foundations laid down at Steps2Recovery make this a safe and viable possibility. In addition to the programme we: Support clients with making the correct benefits claims. Recovery can be negatively affected if issues around personal finance are not promptly and effectively dealt with. Help clients to re-build negatively affected family relationships with loved ones and children through family meetings and education sessions. There is much evidence that family involvement with the client's recovery journey drastically increases their chances of success. Guaranteed 'move on, into abstinence-based housing via established relationships with community- based housing organisations, primarily Kairos Community Trust. We have, on occasion. also assisted clients in moving into the private rented sector iflwhen appropriate via relationships built with housing agencies. In doing this we remove anxieties around homelessness following treatment completion. This component of our offering is an essential part of the client's individual journey. Are In regular contact with S2R Graduates which increases hope, personal-motivation and sense of connection. Offer comprehensive aftercare, with weekly group therapy and 1..1 Counselling, tsilored to individual needs. Personal responsibility lies at the core of our organisational culture. Our clients are helped and encouraged to make positive choices and to build healthy relationships and support networks outside of the therapeutic programme.
Steps2Recovery Report of the Trustees (continued for the year ended 31st March 2024 2023-24: KEY ACHIEVEMENTS In our first full year in Lexham House, we supported fifty clients to start on their journey of recovery. For many of our clients this can often be the first time thatthey have been offered a therapeutic programme to help support them through the many traumatic events in their lives that have ended up with a history of addiction and offending behaviours. We do not expect every client to complete the full 12-week programme but to sow, at the very least, the seed of recovery and introduce clients to community support that is accessible at any point. It should be recognised that addiction and its roots are often deep and entrenched, and that challenging these deeply held beliefs and behaviours can be difficult for the client. Our aim is to admit our beneficiaries directly from prison although the possibility of change of release dates, parole hearings being moved and relapse before arrival mean that we can be subject to unexpected unfilled places on occasions during the year. In these circumstances we hold a waiting list of potential clients referred to us by probation services or family members and occasional self-referrals. Our objective is that 80 % of our capacity is guaranteed to those leaving prison who would otherwise be homeless. We recognise that prisons are themselves overstretched and that safe, supported accommodation offered at no cost to the client, or the prison, is almost impossible to access nowadays. However, this has resulted in a number of inappropriate referrals during this year, where the needs of the potential client were more complex than admitted during the admission process and were therefore beyond the resources that Steps2Recovery is able to provide. This has led to a mixed set of results when we have evaluated the past twelve months. We have had remarkable results for clients with difficult personal circumstances and have, for example, provided support for women to move into recovery and reunite with children who had previously been taken into protective care by Social Services. In other cases, and because we are a self-funded small charity, there have been clients with more complex mental health issues that we neither had the staff, accommodation or capacity to manage. Prison move-on teams are often desperate to find places for their charges who are unfunded and would otherwise be released homeless into the community_ This has, at times resulted in inappropriate referrals, and insufficient information being passed on about the risks inherent in such clients. Wherever possible we have tried in these situations to support and manage their recovery journey or refer clients on to other accommodation or services that have greater medical support than we can offer. Throughout the past twelve months we have continued to look for a CEO with sufficient skills and knowledge to manage a larger site with more complex responsibilities. Our original mission was to provide support to clients who churned through the Criminal Justice System, people who received multiple repeat short sentences for crimes related to addiction. A key difference since those early days has been the well-publicised state of prisons in the UK, the impact of novel, damaging and widely available illegal drugs during incarceration and the resultant increase in mental health problems in men and women leaving prison. After a number of unsuccessful recruitment drives we were extremely fortunate to have a candidate forthe CEO position referred to the charity who had a history of managing early-stage and established treatment centres and someone with a proven track record in managing charitable, statutory and private general healthcare and drug treatment environments. Sammy Manzaroli started with us towards the end of the financial year. He is already using his extensive experience to review all aspects of the Steps2Recovery programme and the organisation structure in place to support that. In addition, the charity has also benefited from a new intake of trustees. Amanda Copstick joined the Board after working with us in a number of complementary and advisory situations during the year. Amanda too has a long history of working as a therapist and senior leader in CQC registered organisations has provided invaluable advice and support for further developing our risk management programme, organisational policies and procedures. She has also helped with interpreting the Code of Conduct applied by professional bodies to those practising in a therapeutic environment to ensure compliance. This was a challenging but ultimately rewarding year.
Steps2Recovery Report of the Trustees (continued) for the year ended 31st March 2024 CHALLENGES Whilst many of the challenges raised by moving into Lexham House and having a direct lease relationship with a landlord have been understood and managed during the year there is still more to do. We are grateful for our relationship with the Royal Borough of Kensington and Chelsea and the support they offer to Clients with Housing Benefits. This has been a year of building new relationships with suppliers and managing a more extensive operational environment and budget, than when the charity was supported by the managerial environment of a St Mungo's property, which provided overarching business support. Additionally, whilst we hope for 100 % success for all our clients we recognise that this is unrealistic- but at its most basic. we hope to start every client on a road to recovery by introducing them to new concepts and support. A significant challenge to this has been the procedures for dealing with addiction-based offending in prison, which has resulted in more clients being referred to us with psychoactive medication and complex mental health issues. This led to an increase in self-discharges, often followed by clients coming back to ask for a second chance or seek advice on other options for them. Thorough analysis led the executive team to implement a more robust application process and this has positively impacted our self-discharge rate. Further challenges this year have been extensive. Whilst new relationships with prisons outside London complemented our existing referral partners, these have introduced new challenges in terms of travel arrangements for clients leaving prison and then making a long journey in an often vulnerable state. We did trial out of London gate collections during the year, but this led to the loss of a whole day for a staff member and, given our limited resources, became too much of a resource to carry. We work with many prisons who can provide travel warrants, where our staff can then provide a meet and greet service when clients arrive at London mainline stations. We do occasionally have a private transport journey, provided by probation or the client's family. PARTNERSHIPS Steps2Recovery continues to establish long-term partnerships in a variety of sectors as our work complements the activities carried out by a vast range of partner organisations. We work with prison-based drug and alcohol teams including closely coordinating our activities with the most significant of these, the Forward Trust. We are a partner in the Taking Action on Addiction initiative. We also interact with organisations including CGL, Phoenix Futures, Women in Prison and liaise closely with probation seNices- we will (when required) attend court in order to assist in the diversion of clients to our services rather than go back to short prison sentences. We also accept clients assigned to Home Detention Curfew and regularly deliver reports to probationlcourts and have worked closely with the Integrated Offender Management {IOM) panel - a team of probation, police, housing, DIP and other services. Furthermore, we also liaise with 'ln-Borough' community-based addiction treatment provider Turning Point to offer them an abstinence-based option With regards to our therapeutic programme, this is reviewed regularly by external consultants and our clients have a voice in our service delivery. STRATEGIC OBJECTIVES Steps2Recovery's strategy remains rooted in its three foundational pillars.. Consolidatlon, Fundraising and Creating Awareness, with our objectives to help in the fight against dependence, offending and homelessness. Whilst we are now more secure in our larger property in Ladbroke Grove, we continue to review improvements in management of the propety and consolidate our work through our Housing sub-committee, which reviews issues and is developing our strategic plan for accommodation. as well as prioritising for short-term essential works. Thi5 also feeds into the work of our Finance and Fundraising sub-committee, which is exploring new ways to engage Corporate and Individual donors as well as maintaining our relationships with our amazing existing funders. This sub-committee is also reviewing our organis8tional structure and making
Steps2Recovery Report of the Trustees (continued) for the year ended 31st March 2024 recommendations to our Board on the longer term plans for developing the Steps2Recovery programme. Both sub-committees have members drawn from our trustee board, executive team and operations team. Our CEO and our Business Manager are both key drivers of this work. Our staff team continues to build on our relationships with referral partners, ensuring admissions are in the best interests of all involved and especially the individual hoping to start a new way of life. As a partner of the Taking Action on Addiction alliance we are grateful for the work their communications team does to promote the need for safe routes out of addiction and into recovery. Our own communications and learning plafform are being developed with the strategic lead coming from the Board.
Steps2Recovery Report of the Trustees (continued) for the year ended 31st March 2024 Annex A- structure and governance Lesley Hart continued as Chair and now supports the Chief Executive Officer in leading the charity. The Board has recruited new members and sadly lost one of our key trustees, Gwendoline Young, after a short illness. She is sadly missed. Our Board members are now.. Bradley Bilgore Tom Bolt Charles Clode Amanda Copstick Edward Frazer Lesley Hart- Chair Sophie Molins James Ohene-Djan Dean Steele Steps2Recovery adheres to the 2020 Charity Governance Code and its seven guiding principles. New monitoring arrangements are being developed for all our governance processes following the loss of trustee Gwendoline Young. GDPR is also monitored in accordance with current guidelineslregulations. The Charity is now led by Sammy Manzaroli, CEO, with Steven Dring taking responsibility for Business and Partnerships and Daniel Morris managing the clinical team. We remain committed to equity. diversity and inclusion and our Board reflects this commitment. Our organisation chart- Slep Steps2RgcOry- Or8anogrnm 2024 Trustees & Directors Bradley Tom 8olt Bilgoro Charles Clode Amanda Copslick Edward Frazer Lesley Hart Chair Sophie Molin5 lame5 Dean Olieri-Dj4n Steele Senior Operations Sammy M4nzaiol CEO lan.aser Team NiÉlil s1jpolI NlJn.IBcr Counsellor Counsellor The rights and responsibilities of the Trusteel Directors are set out in our Memorandum of Association. They do not receive funding or benefit from Steps2Recovery.
Steps2Recovery Report of the Trustees {continued) for the year ended 31st March 2024 Income Total income was £384,064 (2023: £379,571) an increase of£4,491. Income received from grants and contracts accounted for 36 % of all income received and was £138,001 (2023: £218,575) a decrease of £80,574 from the previous year. Expenditure Total expenditure was £391,551 (2023.. £310,418), an increase of £81,133. Balances Restricted balances carried fomard for use in 2024-25 have decreased from £49,836 to £32,007. Unrestricted balances carried ft)rward for use in 2024-25 have increased from £141,243 to £151.585. Reserves policy The Steps2Recovery Reserves policy describes the rationale for holding and calculating its Operating Reserve. The minimum level of the Operating Reserve is determined by key expenses to the organisation to ensure Trustees can meet all liabilities in the event that key funded seNices need to be wound down. These cover: Contractual wage costs due during wind down of services. Statutory redundancy costs for employed staff. A reserve to cover rent payments and meet lease agreements. Cashflow reserves to cover other running costs during wind down of services. The calculation to meet these conditions has resulted in an Operating Reserve of £149,500. The Board are content that they meet their Reserve ambition and will review this in 2025 alongside a review of their strategic priorities for the next three years. Going concern Steps2Recovery's service delivery model means that statutorylgovernment funding is not available to us. Our ethos is based upon being able to offer ex-offenders treatment for addiction issues at the point at which they are motivated to make changes in their lives. Our treatment programme is delivered entirely free of charge and allows our client group to circumvent the lengthy community-based funding assessments that see so many of them lose hope and motivation and return to the cycle of addiction, crime, and prison. Funding to date has been generated by: Application to trusts and foundations (360kn) Corporate fundraising events (14Yo) Enhanced Housing Benefit (360/0) Individual giving (130/0) Corporate donations (1 Q/0). Several of Steps2Recovery's Trust and Foundation grant making supporters have committed to donate across multiple years and the key fundraising events are long estsblished and have broadly delivered consistent levels of funding over recent years. The charity has several high net worth individual supporters who have also been a constant in terms of annual donation. The larger property we relocated to at the end of 2022 is leased directly and we are now responsible for collecting clients, Housing Benefit in order to cover the Costs of the lease and our additional costs incurred in supporting this vulnerable client group. This represents a new revenue stream and also results in an increase in annual costs., however, these costs are securely covered.
Steps2Recovery Report of the Trustees (continued) for the year ended 31st March 2024 Annex B The Charity's Objects are:. l. Promotion of the Law, Police and Crime Prevention To promote ft)r the benefit of the public in London and the southeast the provision of services to those victims, and ex-offenders affected by addiction, and crime, with a view to the preservation of public order, and for the protection of the well-being of such victims and the rehabilitation of such offenders. 2. Advice and counselling The relief of the physical and mental sickness of persons in need by reason of addiction to substances, in particular by the provision of counselling and support. 3. Promotion of Social Inclusion To promote social inclusion for the public benefit by a revolutionary Rehabilitation approach to reduce re- offending, working with people in (London and the south east) who are socially excluded on the grounds of their substance abuse, and dependency, including alcohol and drugs., {in particular, victims of crime, ex-offenders and their families) to relieve the needs of such people and assist them to integrate into society, in particular by rehabilitation and education. TRUSTEES RESPONSIBILITIES Law applicable to incorporated charities in England and Wales requires the trustees of the charity and the directors of the company to prepare financial statements for each financial year which give a true and fair view of the stste of the affairs of the charity and of its financial activities for that period. In preparing those financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently- make judgements and estimates that are reasonable and prudent" follow applicable accounting standards and the Charities SORP, disclosing and explaining any departure in the financial statements., and prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which 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 chartty law. They are also responsible for safeguarding the assets of the charitable company and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. This report has been prepared in accordance with the Statement of Recommended Practice- Accounting and Reporting by Charities {FRS102) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities. APPROVAL Approved and authorised for issue by the Board of Trustees on behalf b kknwP4C.J.o.. 2024 and signed on their Lesley Hart Chair of the Board
Steps2Reeovery Report of the Trustees (continued for the year ended 31st March 2024 Independent Examinefs Report to the Trustees I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 11 to 17. Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation ofthe accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act"). Having satisfied myself that the accounts 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 company's accounts 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)Ib) ofthe 2011 Act. Independent examiner's statement Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW which is one of the listed bodies. 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 that in any material respect.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination., or the accounts 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concem5 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 accounts to be reached. ,,Ii,,Il( Ajay Bahl BA BFP FCA Wenn Townsend 30 St Giles Oxford OX13LE -10-
Steps2Recovery statement of Flnancial Activities for the year ended 31st March 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 Notes INCOME AND EXPENDITURE Income and endowments from: Donations, legacies and grants Other trading activities- Fundraising events Local Government (Housing Benefit) Investment income= bank interest 158,433 60,000 218,433 281,035 32,143 132,954 534 32,143 132,954 534 37,885 60,519 132 Total income 324,064 60,000 384,064 379,571 Expenditure on: Charitable activities Raising funds Governance costs 297,467 2,621 13,634 71,049 6,780 368,516 295,679 9,401 9,823 13,634 4,916 Total expenditure 313,722 77,829 391.551 310,418 Net incomel{expenditure) before taxation 10,342 (17,829) (7,487) 69,153 Net movement in funds 10,342 (17,829) (7,487) 69,153 Fund balances at 1st April 2023 141,243 49,836 191,079 191,079 Fund balances at 31st March 2024 151,585 32,007 183,592 260,232 All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. The notes on pages 13 to 16 form part of these financial statements
Registered number: 07269361 Steps2Recovery Balance Sheet as at 31st March 2024 Notes 2024 2023 CURRENT ASSETS Debtors Cash at bank and on deposit 37,979 165,614 4,050 197,439 203,593 201,489 CURRENT LIABILITIES Amounts falling due within one year (20,001) (10,4101 NET CURRENT ASSETS 183,592 191,079 NET ASSETS 183,592 191,079 FUNDS Unrestricted funds Restricted funds 151,585 32,007 141,243 49,836 183.592 191,079 The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 st March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 st March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. Approval The financial statements were approved and authorised for issue by the Board of Trustees on . and signed on their behalf by.. . 2024 Lesley Hart Chair of the Board The notes on pages 13 to 16 form part of these financial statements -12-
Steps2Recovery Statement of Cash Flows for the year ended 31st March 2024 2024 2023 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash provided byllused in) operatlng activities (31,8251 71,295 Change in cash and cash equlvalents in the reporting period (31,825) 71,295 Cash and cash equivalents at 1st April 2023 197,439 126,144 Cash and cash equivalents at 31st March 2024 165.614 197,439 RECONCILIATION OF NET INCOMEI{EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTtVlTIES 2024 2023 Net (expenditure)lincome for the year as per the Statement of Financial Activities (7,4871 69,153 Adjusted for- (Increase)Idecrease in debtors Increasel(decrease) in creditors Other non cash adjustments (33,929) 9,591 (2,214) 4,356 Net cash (used in)Iprovided by operating activities (31,825} 71,295 ANALYSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Cash at bank and in hand 165,614 197,439 165,614 197,439 The charity has no borrowings or obligations under finance leases. therefore a reconciliation of net debt has not been provided. The notes on pages 13 to 16 form part of these financial statements -13-
Steps2Recovery Notes to the Financial Statements for the year ended 31st March 2024 ACCOUNTING POLICIES The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued in October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), the Charities Act 2011, UK Generally Accepted Practice and the Companies Act 2006. The financial statements have been prepared on the going concern basis and the functional currency is sterling rounded to the nearest £1. b) The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Voluntary income received by way of donations and gifts is included in full in the Ststement of Financial Activities when received unless they relate to a specific period, in which case they are recognised as income in the period to which they relate. d) Revenue grants are shown in the Statement of Financial Activities in the year to which they relate and when the conditions for receipt have been complied with. Where the grant has to be matched to a different period the deferred element is deducted from incoming resources and carried forward in liabilities. Restricted funds represent grants and donations which are allocated by the donor for specific purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. g) Rentals payable under operating leases afe taken to the profit and loss account on a straight line basis over the lease term. EXPENDITURE ON CHARITABLE ACTIVITIES Unrestrlcted Funds Restricted Funds Total 2024 Total 2023 staff costs (note 6) staff travel and subsistence Staff training and development other staff costs Rent Telephone and IT Postage and stationery Client travel and subsistence Client skills and education Operations Volunteer expenses Albion Road running costs Lexham House running costs Light, power and heating External - support workers 133.573 420 1.761 7,864 112,500 2,038 289 1,478 53,500 125 526 2,349 187,073 211,329 545 453 2,287 1,924 10,213 5,763 112,500 41,666 2,647 3,923 289 208 3,778 4,389 1,049 2,075 3,990 2,529 6,117 2,070 2,635 3,817 8,648 4,250 609 2,300 1,049 918 1,407 3,072 4,710 11,644 11,367 6,751 3,312 2,937 2,017 14,956 14,304 8,768 297,467 71,049 368,516 295,679 The 2023 Comparatives of £295,679, include restricted charitable activities expenditure of £122,554 and unrestricted expenditure of £173,125. -14-
Steps2Recovery Notes to the Flnancial Statements for the year ended 31st March 2024 EXPENDITURE ON RAISING FUNDS Unrestricted Funds Restricted Funds Total 2024 Totsl 2023 Fundfaising Inforniation, publicity and website 2,621 2,621 6,780 4,342 5,481 6,780 2,621 6,780 9,401 9,823 All of the 2024 expenditure is unrestricted. GOVERNANCE COSTS Unrestricted Funds Restricted Funds Total 2024 Total 2023 Independent examiner's fees Legal and financial 1,800 11,834 1,800 11,834 1,800 3,116 13,634 13,634 4,916 All of the 2024 expenditure is unrestricted. TAX ON ACTIVITIES Steps2Recovery is a registered charity and as such is not liable for taxation on any surplus. STAFF COSTS 2024 2023 Salaries Annual leave accrual 2024 Employers national insuran Pension contributions 166,780 2,941 10,804 6,548 188,704 3,227 12,405 6,993 187,073 211,329 The average number of employees during the year was 6 (2023: 7). No employee earned over £60,000 per annum. None of the trustees received any emoluments or travelling expenses during the year (2023: £Nil). -15-
Steps2Recovery Notes to the Financial Statements (contlnued) for the year ended 31st March 2024 DEBTORS 2024 2023 Accrued income Other debtors 9,026 29,953 3,180 870 37,979 4,050 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals Deferred income 10,001 10,000 5,027 5,383 20,001 10,410 RESTRICTED FUNDS- CURRENT YEAR At Received Expenditure At 01.04.23 in year in year 31.03.24 The Christopher Needler Charitable Trust John Coates Charitable Trust National Lottery Community Fund City Bridge Trust Welland Trust 19,160 1.901 15,000 8,775 5.000 (6,780) 12,380 (1,0491 852 (65,0001 10,000 8,775 60,000 (5,0001 49,836 60,000 (77,829) 32,007 RESTRICTED FUNDS- PRIOR YEAR At Received Expenditure At 01.04.22 in year in year 31.03.23 The Christopher Needler Charitable Trust The Henry Smith Charity Lloyds Bank Foundation for England and Wales John Coates Charitable Twst National Lottery Community Fund City Bridge Trust Welland Trust 19,160 15,787 2,142 3,976 10,000 19,160 20,000 (35,787) (2,142) (2,075} 1,901 (55,000> 15,000 (17,5501 8,775 (10,000) 5,000 60,000 26,325 15,000 51,065 121,325 (122,554) 49,836 -16-
Steps2Recovery Notes to the Flnancial Statements (contlnued) for the year ended 31st March 2024 RESTRICTED FUNDS - (CONTINUED) The Christopher Needler Charitable Trust: A grant to support the promotion of Steps2Recovery and its activities. The Henry Smith Charity: A grant to support the running costs of the Steps2Recovery charity. Lloyds Bank Foundatlon for England and Wales: A grant to support the running costs of the Steps2Recovery charity. John Coates Charitable Trust: A grant to be used for the purposes of education, employment and training. National Lottery Community Fund: A grant to support the running costs of the Steps2Recovery charity. City Bridge Trust: A grant to support the employment of a Chief Executive Officer. Welland Trust: A grant to support care experienced people. 10. Related party transactions During the current period, donations totalling £600 (2023- £6,100) were received from Trustees. There were no other related party transactions during the current period. During the previous period, three £10,000 short term loans were provided by trustees and subsequently repaid before year end. These were related to short term problems associated with transitioning to a new bank account. At the balance sheet date £Nil of loans provided to the Charity by the trustees {2023'. £Nil) remains outstanding. -17-