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
B￿akIng 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
Steps2RgcO￿ry- 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 s1j￿polI 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.
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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).
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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
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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.
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