OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

FINANCIAL STATEMENTS

Year End 31st March 2023

020 8802 2362

info@stepbystepkids.org.uk www.stepbystepkids.org.uk

CHAIR'S REPORT

We’ve been hard at work this past year helping our children regain the skills they lost during Covid and we have seen extraordinary success. Our children have now achieved the same skill level as pre-pandemic.

In a world where disabilities hinder children at every step, Step by Step has given children with disabilities tools to throw off their limitations and live to their potential. In a world stuck in a Cost of living crisis, with parents of children with disabilities suffering disproportionately from its effects, Step by Step has been a lifeline. The demand for our services has grown exponentially and we have scaled up to meet it, both in the quantity and quality of service we provide.

One of our major achievements this year has been to complete Stage 1 of building our customised software. This has streamlined the application process for the parents immensely and has enabled us to cut down on lots of chasing and paperwork that is now done automatically. We have also held numerous trainings for our volunteers to train them up and improve the level of our services. Trainings have included hoist training, first aid, health and safety and tube feeding. Additionally, we ran fun events to reward them for the love and dedication they give to our children. We remain committed to providing the very best for our users.

I am pleased to present our annual report and accounts to you, where you have the possibility of immersing yourself into the world at Step by Step and understanding what it is that is so special about a Step by Step experience. We are grateful to all our partners, funders, staff and volunteers for helping transform the impossible to make it possible.

Rabbi Hager Chair of Trustees

OUR MISSION

Step by Step's mission is to grant every young person with disabilities a happy, productive childhood and to support their families with respite breaks. Our mission also extends to include the benefit of our volunteers-through working with children with disabilities our volunteers learn, grow and become more sensitive.

OUR VISION

Step by Step's vision is of a community where children and young adults with disabilities enjoy a wide range of enriching experiences with their peers and where their families are well supported by respite services.

OUR OBJECTIVES

  1. To Provide enjoyable activities for disabled children and young people that contribute to their social, emotional, physical and intellectual development.

  2. Provide respite to the parents, carers and families of disabled children, enabling them to stay physically and emotionally healthy, keep their families intact and improve their lives.

Step by Step activities are so much fun! I look forward to them the whole week. Dovi

OUR ETHOS

Collaborative working

We are firm believers in collaborative working. We have seen the tremendous benefits that all gain when organisations share skills, advice and information with each other. We work closely with Hackney Social Services. We are also closely linked with Haringey Council and are a registered short breaks provider. Our partners include local children's centres, including Triangle Children's Center and other local organisations including Bikur Cholim D'Satmar, Misgav, Kef and Side by Side.

Confidentiality and Professionalism

This is the trust we have built and cultivated over the past 20+ years. We have been the leading provider of services for children with disabilities and have a continuity of providing services with those children and families. As a direct result of the standard we run by and the professionalism we strive for, we are a first choice for children and families with disabilities.

Child centered approach

All our services are designed by users / user feedback. We collect feedback from the children regularly, using communication aids when needed. The children are the ones that choose the activities that they prefer. All services are designed to give the children utmost independence and dignity in a safe way, whilst giving them the maximum benefit from sessions.

Creativity

We pride ourselves on constantly improving and innovating. We see which areas we can improve on and work with creativity to constantly better our services. By collaborating and learning all the time, we are able to rethink our processes, systems and services and make positive changes all the time.

Cultivating respect

We place a big emphasis on accepting and respecting each other. In an organisation like ours, this is key. We hold a few training sessions a year for all our volunteers and carers and we strive to emulate that and never turn away a child. We accept every child, regardless of age, no matter how disabled or of their ability to pay. We will always make it work. For us, for the child and for the family of our user.

Care

We provide the highest quality care that we are able. We have a dedicated Head of Care who is in charge of ensuring that each child attends the services best suited to them and that the activities they do are tailored to their individual needs. The Head of Care also meets with the children and parents periodically to ensure that all sides are being heard. We collaborate with any professionals working with the child to ensure that our approach is consistent in all areas.

IN NUMBERS

220+ CHILDREN IN SERVICE 358 VOLUNTEERS 10,000+ HOURS OF VOLUNTEERING 800+ FAMILY MEMBERS DIRECTLY BENEFITTING 8+ DIFFERENT PROGRAMMES

VIEW OUR PROJECTS li

Sunday Club Life skills programme

Sunday Club is designed to teach vital life skills, including social skills, interpersonal skills, communication skills, hygiene for children aged 3-25. We ran 45 weeks of Sunday Club this year, for 5 groups of children 10 - 5pm. Children enjoyed a variety of activities including cooking, baking, sensory play, gardening and music sessions.

OUTCOMES:

1. Improved independence and life skills.

2. Developed communication with more social awareness.

We run our Sunday Sessions in small divisions based upon ability, not age. This approach has proven to be the most effective and our users derive maximum benefit from having sessions split like this.

I love Sunday Club. It’s fun for me to play with friends and learn so many fun things! Shana

Food and Nutrition Stay and Play sessions

Stay and Play is an after-school club 3:30-6:30 daily. We ran 248 Stay 'n' Play sessions this past year with children who came straight from school to our Hub, and participated in a range of calm/stimulating activities. We served a hot and nourishing supper cooked onsite fresh by our in-house cook.

OUTCOMES:

1. Improved health/nutrition

2. Reduced isolation and increased friendship

3. Healthier families with improved emotional well-being

Children get a visual activity pack where they can choose each day which type of activity they'd like to do. Choices include sensory play, highly active play, down time etc. The children have the ability to influence the way the session runs as they want it.

Since D joined Stay and Play he eats so much better which improves his behaviour. Mrs T

Holiday Playschemes

We ran full day OFSTED registered holiday play-schemes for 80 children and young people in the Easter, Winter and Summer Holidays, amounting to 26 days. Programs included trips to farms and soft plays, theme parks, entertainers and fun sensory activities.

OUTCOMES:

1. Improved family relationships and home environments.

2. Increased positive behaviours.

Play-scheme is tons of fun! I love having what to do when there is no school. Rachel

Health and Wellbeing Sports

Our after school- Sport EXTRA programme ran for 220 children this past year. The sessions included ice skating, swimming, hydrotherapy, dance and exercise at local sport centres, with qualified instructors. With over 10 sessions per week, each for around 12 children, our vans were busy shuttling children to and from sessions.

OUTCOMES:

1. Improved health and reduced obesity risks.

2. Improved confidence.

3. Reduced isolation.

4. Healthier families.

The benefits of sports cannot be praised enough! We are seeing huge differences in the children who participate. Sports Manager

We hold an annual Sports Gala Event for each of our sports sessions offered. The children had the opportunity to showcase the new skills that they learned this past year. The gala event was a huge success and was attended by staff, parents and siblings. The children displayed their skills and received certificates listing their achievements.

Step to Work

We ran a job training programme for our 18-25 year olds to teach them the vital life skills they need to enter employment. The young adults acquired skills which unlocked their potential to the work force despite their disabilities and additional needs.

The programme included:

Soft Skill training: interpersonal skills, communication skills, time management and empathy, independence skills, listening skills

Hard Skills training: computer skills, stock management, packaging.

In house social enterprise programme took place in our own, newly leased work hub where varying model work situations were set up. These included a Kitchen, laundry area, stock area, packaging, office space to model real work situations giving young adults an experience of a real work environment and practised skills that assisted them to develop their appropriateness/readiness for work.

OUTCOMES:

1.Young people with disabilities were helped into employment.

2. Our users were able to learn skills in an environment designed for them, among peers who understand them.

3. Parents were relieved of the burden of training their child and finding them appropriate workplaces.

PLANS FOR FUTURE PERIODS

To lease a local disused hydro pool from the council and renovate, refurbish and expand its current capabilities in order to be able to run many more sessions for our children. We will also install a hyperbaric chamber to benefit all users of the hydro pool.

We have developed a customised software which has streamlined all our projects and enabled us to work more efficiently. We will finish the final stage of development to ensure ultimate efficiency and smoothness of operation. To provide more support for the families of the children by lobbying for more care packages from the council. To introduce a Head of Care who will liaise and plan with the parents, carers, children and professionals working with each child about a proper care plan while they attend Step by Step services.

FINANCIAL PLANS

Structure, governance and management

The Trustees The Trustees who served the charity during the year were as follows: Mrs T Kahan

The charity ended the year with a surplus of £30,660 comprising £359,550 unrestricted funds and £59,732 restricted funds.

The trustees are extremely pleased that this was achieved, as services were expanded to accommodate some children on our waiting list. During this year, due to the cost of living crisis, it has been exceptionally difficult to rely on grant makers and foundations due to intense competition. Our social enterprise – an OFSTED registered nursery has brought in unrestricted income and this has enabled the budgeted activities expenses to be raised.

The ability to raise over £1m, is largely due to our generous funders and donors, who have been funding us consistently for many years, as well as those that have started to support our work more recently. We are indebted to these funders including longtime supporters, City Bridge Trust, The Childhood Trust, The Childwick Trust & Reaching Communities.

Going Concern

The trustees believe that the charity is able to continue as a going concern.

Reserves and Investment Policy

The Trustees aim to hold free reserves at a level of at least 3 months running costs and up to one year's running costs. This is to protect the Charity in the event that income for a project is lower than anticipated and to act as a cushion to protect services in the event of a time limited grant ending before having secured funding from a new source. At 31 March 2023 the free reserves were £359,550 covering running costs for approximately 3 months.

Mr B Hofstatter Mrs R Erblich

Mr M Friesel Mrs R Margulies Rabbi Y L Hager Mr L Schlesinger

Day to day management and delivery of activities is delegated to the employed staff including a Director, a senior management team and 344 sessional and part time employees, and 358 volunteers.

Governing Document

Step by Step London is a Company Limited by Guarantee and is a registered charity. Its objects are set out in its Memorandum and Articles of Association and are to improve the condition of life for children with disabilities. The Trustees are responsible for governance of the organisation, and the Chair and Treasurer take an active part in strategic management and fundraising. None of the Trustees have been paid either for expenses incurred on behalf of or for services provided to the Charity or have had any beneficials interest in the Charity.

Trustees Appointment, Induction and Training

The power to appoint new trustees is vested in the existing Trustees. New trustees are recruited on the basis of their competence, specialist skills, and those who are able to promote the objectives of the Charity. All trustees have either a child or other family member with disabilities. New trustees are appointed by a resolution of the Trustees, which is recorded in the minutes and signed by the new trustee. New trustees are inducted into the workings of the Charity by the current Trustees which include an understanding of the content of the Memorandum and Articles of Association, their legal obligations under charity act and company law, the

organisational structure, safeguarding children and the recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events which enhance their knowledge and skill, thereby improving the performance of their role.

Risk Assessment

The Charity annually identifies and reviews the major risks to which it is exposed as detailed in our Business Continuity Plan updated in May 2022. The main potential risks relate to the protection and safety of vulnerable children in the Charity's care and financial risk to the Charity's funds. The charity is satisfied that these risks are robustly managed, through its policies, systems and procedures for Child Protection, Health and Safety and Financial Management and Controls.

Public Benefit

In planning activities for the year, the trustees took due heed of the Charity Commission's guidance on the requirement to provide public benefit. Services were targeted at children requiring an Orthodox Jewish setting, because of their faith and culture, but where places are available services are open to any child. The trustees have reviewed their Access to Services policy with due regard to the Charity Commission's public benefit guidance and are satisfied that they meet the requirements.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes 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 charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AUDITOR

Each of the persons who is a trustee at the date of approval of this report confirms that:

• they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 31 January 2024 and signed on behalf of the board of trustees by:

In preparing these financial statements, the trustees are required to:

Mrs R Erblich

Trustee

to presume that the charity will continue in business.

INDEPENDENT AUDITORS’ REPORT TO

THE MEMBERS OF STEP BY STEP LONDON YEAR ENDED 31 MARCH 2023

OPINION

We have audited the financial statements of Step By Step London (the ‘parent company’) and its subsidiary (the ‘group’) for the year ended 31 March 2023 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Parent Company Balance Sheets, the Consolidated Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The Financial Reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the parent company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion the financial statements:

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: • the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or • the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

INDEPENDENT AUDITORS’ REPORT TO

THE MEMBERS OF STEP BY STEP LONDON YEAR ENDED 31 MARCH 2023

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

• We obtained an understanding of the legal and regulatory frameworks that are applicable to the group through discussion with the trustees and identified financial reporting legislation and charity legislation as being most significant to these financial statements.

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF STEP BY STEP LONDON YEAR ENDED 31 MARCH 2023

• We discussed with the trustees the policies and procedures regarding compliance with these legal and regulatory frameworks.

• We assessed the susceptibility of the group's financial statements to material misstatement due to noncompliance with legal and regulatory frameworks, including how fraud might occur, by enquiry with the trustees during the planning and finalisation phases stages of our audit. The susceptibility to such material misstatement was determined to be low.

• Based on this understanding, we designed our audit procedures to identify noncompliance with the identified legal and regulatory frameworks, which were part of our procedures on the related financial statement items.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

• Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

DAVID GOLDBERG (Senior Statutory Auditor) For and on behalf of

COHEN ARNOLD Chartered Accountants

& Statutory Auditor

New Burlington House 1075 Finchley Road LONDON NW11 0PU

31 January 2024

STEP BY STEP LONDON (LIMITED BY GUARANTEE)

CONSOLIDATED STATEMENT OF FINANCIAL

ACTIVITIES

(INCORPORATING THE INCOME & EXPENDITURE ACCOUNT)

CONSOLIDATED BALANCE SHEET

31 MARCH 2023

YEAR ENDED 31 MARCH 2023

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
Note £ £
INCOME AND
ENDOWMENTS
Donations and legacies 518,125 386,029 904,154 492,836
Charitable activities 5 350,389 350,389 468,655
Other trading activities:
Mini Steps London 6 178,366 178,366 110,378
Investment income 7 43 43
TOTAL INCOME 1,046,923 386,029 1,432,952 1,071,886
EXPENDITURE
Expenditure on raising funds:
Costs of raising donations
and legacies		 8 38,638 38,638 10,253
Expenditure on charitable 17
activities 9-11 839,434 402,986 1,242,420 979,277
Mini Steps London 12 121,234 121,234 82,768
TOTAL 999,306 402,986 1,402,292 1,072,298
NET (DEFICIT)/
SURPLUS 47,617 (16,957) 30,660 (412)
RECONCILIATION OF
FUNDS
Total funds brought forward 311,933 76,689 388,622 389,034
TOTAL FUNDS CARRIED
FORWARD 359,550 59,732 419,282 388,622

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

CONSOLIDATED BALANCE SHEET 31 MARCH

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS YEAR ENDED 31

MARCH 2023

2023

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

STEP BY STEP LONDON

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

STEP BY STEP LONDON (LIMITED BY GUARANTEE)

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

STEP BY STEP LONDON

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

STEP BY STEP LONDON

STEP BY STEP LONDON

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

REFERENCE AND ADMINISTRATIVE DETAILS

The Board of Trustees

Charity Offices 37-39 High Road London N16 6DS T: 020 8802 2362 W: www.stepbystepkids.org.uk E: info@stepbystepkids.org.uk

Mrs T Kahan Mr B Hofstatter Mrs R Erblich Mr M Friesel Mrs R Margulies Rabbi Y Hager NPQH

Bankers

Independent Examiner

Barclays Bank PLC Barnet & Hampstead Team PO Box 12820 1250 High Road Whetstone, London BX3 2BB

Cohen Arnold Chartered Accountants & Statutory Auditor New Burlington House 1075 Finchley Road London NW11 0PU

Solicitors

Bates, Wells and Braithwaite Cheapside House 138 Cheapside London EC2V 6BB