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2025-08-31-accounts

Footsteps Children's Services Ltd

Charity No. 1146996

Company No. 06866200

Trustees' Report and Unaudited Accounts

31 August 2025

Footsteps Children's Services Ltd Contents

Pages
Trustees' Annual Report 2 to 16
Independent Examiner's Report 17
Statement of Financial Activities 18
Summary Income and Expenditure Account 19
Balance Sheet 20
Statement of Cash flows 21
Notes to the Accounts 22 to 31
Detailed Statement of Financial Activities 32 to 33

Page 1

Footsteps Children's Services Ltd Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 06866200

Charity No. 1146996

Registered Office

Suite 14 John Buddle Work Village Buddle Road Newcastle NE4 8AW

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

L. Brady

C.L. Heslop

A.J. Johnson

P. Lofthouse

E. Lowther

Accountants

Accounting for Good CIC 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT

The Trustees are responsible for keeping proper accounting records that 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 the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

L. Brady Trustee 30 April 2026

Page 2

Trustees Report 2024-2025

The Trustees are pleased to present their annual Trustees report together with financial statements of the charity for the year ended 31 August 2025 that are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Objectives and activities

The Charity is established to act as a resource for children up to the age of 12 years living in Northeast of England (area of benefit) by providing advice and assistance, organising physical, social and learning activities to enable them to participate in society as independent. Mature and responsible individuals through:

The Charity does this by providing:

The purpose of the Charity is also to further benefit the residents of Newcastle and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other options by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for residents.

Page 3

Achievements and performance

We have achieved another successful year working towards our objectives in meeting the needs of local families at Footsteps Children’s Services Ltd.

Our work continues with a special interest in supporting children with SEND. We have continued to see an increase of children requiring this service, this is not simply an increase in numbers but also a greater complexity of need.

As an Early Years Service, we are often the first professionals working with families on a daily basis, therefore SEND is often undiagnosed. Our role making swift observations and referrals to relevant professionals allows for children to get the best possible support they can at the start of their learning journey.

Our tried and tested model of 1-1, focused development sessions and the ongoing training of our team has proven effectiveness in the brilliant outcomes we have seen with children making excellent progress from their starting points. Our Send Support Plans are part of area wide transition process in to school that makes the move into primary education supportive and helpful.

The introduction of a Local Authority Online Passport System for sharing children’s development and support received, helps to ease transitions between nursery and school providers. Our team are responsible for registering children on to the passport system and updating progress and support provided, the passport can then be viewed by schools and other settings where the child is attending.

We have continued our targeted work in supporting families living in areas of deprivation our happy to help scheme continues to support families through food bank, and food vouchers, clothes bank and emergency care packages. We have seen a particular need for help with toiletries and have created toiletry stations within our settings, where parents can help themselves to hygiene products such as shampoo, toothpaste, sanitary products etc. This scheme has been delivered through local supporters of our work making cash donations or donating items.

We have completed a fourth year of collaboration with Action for Children offering “family club” at Footsteps Dolphin Street a weekly group where families can meet together after the nursery day to receive a meal, and support for the whole family. The whole family attends including any older or younger children in the immediate family even if they don’t attend nursery. This collaboration with Action for Children has seen brilliant outcomes for Children and Families, where a joined-up approach has allowed for early intervention and signposting to essential services, such as housing, welfare rights and targeted parenting programmes such as the Solihull Approach.

Page 4

Our CEO remains active at a local level, representing Early Years and voluntary sector on the following boards and panels:

Schools Forum Newcastle City Council

“The Newcastle Schools Forum advises the council on matters affecting school funding. It must be consulted on any changes to the formula used to fund schools and the financial effects of any proposed changes.

The forum is also consulted annually on financial issues relating to:

Forum meetings are held at least four times per year and are open to the public”

Source – https://www.newcastle.gov.uk/services/schools-learning-and-childcare/educationplans-strategies-and-funding/schools-forum

There have been significant national changes to Early Years Funding, with introduction and expansion to working parents’ early years funding entitlements and the implications that this has to providers. It is important that the sector is represented at this advisory level. Footsteps CEO prioritises their attendance and contribution to this panel.

Send Executive Board Newcastle City Council

“Our ambition for all children and young people with SEND is that they get the right support at the right time so that they go on to live rich and fulfilling lives. When we get this right our children and young people will tell us that they feel:

Page 5

The remit of the Board has been extended to include inclusion this means the Board will have oversight of all children and young people that are permanently excluded, suspended or at risk of permanent exclusion.

Our priorities are to:

This means strong partnership working where families are placed at the heart of everything we do and together, we develop high quality, inclusive and accessible services.

The Board will:

The Board brings together senior decision makers from across the local area and with the seniority that enables them to speak with authority and commit ‘in principle’ on matters of commissioning, policy and practice. Formal decisions are subject to agreement by the Newcastle Local Area SEND and Inclusion Executive Board, and each organisation’s normal governance processes.” Source – Terms of Reference SEND Executive Board Workstream Nov 24

There are multiple work streams that flow from these panels and boards that the CEO contributes to, this allows us to both represent the Early Years and/or Voluntary Sector as a whole as well as strengthening our working relationships with partner agencies. Moving forwards there will be a significant focus on the delivery of the SEND White Paper 2026

Inner West Partnership

The CEO is an active member of the Inner West Partnership; this group is made up of multi agencies serving families in the West End of Newcastle upon Tyne. The partnership meets monthly with recurring subject matters a focus for each meeting, for example meetings

Page 6

include, holiday activities and funding, employment, the CEO assists The Chair in setting the agenda for the SEND focus meeting.

Other CEO Activity

Outside of the day-to-day leadership of the organisation, some key points for the CEO this year have been:

Speaking Events

The CEO was approached by Junction Point to act as a panel member at their Social Enterprise Day event in Newcastle upon Tyne, the event brought together Social Entrepreneurs and business with purpose founders to share insights with delegates. The Panel discussion was focused upon measuring impact.

The CEO was also invited to speak at a leadership course delivered by The Social Enterprise Academy. The purpose of this was to share best practice/ lessons learnt in leadership with the participants of the course. This was a really enjoyable workshop, making connections with and offering support to leaders in training.

Networks and Partnerships

Footsteps CEO connected to numerous networks, some are focused on female leaders and others are open to all. Being mindful of our time within a small organisation we choose networks where we can connect with suppliers, organisations and individuals where there is potential for meaningful collaboration.

There have been some very productive relationships that have developed through these networks, such as the Northeast Changemakers group, where we have been given the opportunity to be part of their Chats with Changemakers podcast.

Events

We held a brilliant Quiz Night in June, hosted free of charge by a local micro pub, we had a great night, with quiz, games and an opportunity to share our work with a new audience of supporters. We raised £800 and had a huge number of toiletries donated for our happy to help scheme.

We have held family days both at the end of the summer term and at Christmas, these were fun sessions where children and parents could join in activities together, we had guests delivering music and movement sessions, and the Sensory Shuttle a van converted into a sensory space that was a huge hit with families.

Page 7

Service Delivery

Footsteps Nunsmoor continues to deliver playgroup services, children access playgroup either through morning or afternoon sessions.

We have continued to deliver 1-1 support and focused development sessions to children who require extra support to access their Early Years Entitlement, Inclusion funding from Newcastle City Council and grant funding from St James Place Foundation has enabled this 1-1 work and has been used to purchase resources to support children’s learning and play experiences.

Early Years Pupil Premium has been used to purchase resources that support children’s learning based upon their interests and areas of development. We have brought in specialist in music and movement, and the children absolutely love the session delivered by Rhythm Time.

Footsteps Dolphin Street continues to see an increase in children attending with SEND, both in number and in complexity of cases. Our team are highly skilled and experienced Early Years Educators who are committed to providing a fully inclusive early years’ experience for all children and families.

Footsteps Dolphin St were inspected by Ofsted in Dec 2024. The skills, knowledge and passion of our team shone throughout the inspection process, and we retained our Outstanding grading in all areas.

We are so proud of this achievement as due to changes in the inspection framework, retaining this grade in every area was a real accomplishment. The inspector made particular mention to the SEND support that we offer and the “very helpful and at times life changing services we provide to parents.

Funding from the LGA Foundation has allowed us to provide intensive interactions and extensive 1-1 work with children needing extra support.

All of our settings continue to provide support to children with complex needs. These range from children who are looked after, children subject to child protection plans or Early Help Plans, children with disabilities and children with complex health needs. All of these

children received appropriate support with some families successfully coming off plan and children with SEND making significant progress.

Early Years Pupil Premium has been used to purchase resources that support children’s learning based upon their interests and areas of development. We have brought in specialist in music and movement, and the children absolutely love the session delivered by Rhythm Time.

Footsteps Mobile Crèche

We currently provide crèche facilities at George Street Road to Recovery trust. The crèche delivered twice per week allows service users at Road to Recovery to attend support sessions, build friendships and offer support to others in their addiction recovery journey.

Page 8

Parents are confident that their children are well cared for and fun activities offered during their sessions and can therefore concentrate their efforts on their own recovery and supporting others.

Footsteps Westgate

This will be our final year of delivering services Creche services at Westgate Community College. Due to budgetary pressures Newcastle City Council Adult Learning will no longer be able to offer a creche service to families accessing courses at the college.

This is very disappointing for those families that are part way through their courses and are unable to complete the, without the childcare support. This is a real challenge for families that are seeking education to be able to access work or meet visa requirements. As the majority of our service users were attending ESOL courses.

Early Years is not a statutory service, and therefore it was felt that the demands on the budget were too great to continue to offer this service to families, and with the role out of the expanded childcare offer families would be able to access childcare elsewhere. Unfortunately, this has not been the case as we explained that the families that use our service were not be eligible for the working parents’ element of Early Years Funding, and the children were not yet old enough to receive the universal offer. We advocated as best we could for the families using the service, but ultimately the department felt there were too many strains on the budget, and the space within the college currently being used for creche, could instead be used as a classroom that would allow for more students and therefore also generate income.

It was very sad for both the workforce and the families using our creche service after 17 years of service delivery to close the provision due to the contract not being available.

Footsteps Ponteland

We are experiencing some challenges at our after-school club at Ponteland there has been some drop in demand for places, this partly connected to the school where we are based widening their wrap around offer and also changes to parents working patterns. We will continue to review this going forwards to ensure viability.

Training and Development

Following the significant changes regarding DFE Qualifications Criteria team members have been released on work placements and study leave to re-new qualifications, whilst this initially was very distressing for those involved, the positive outcomes have been a refreshed knowledge in some curriculum areas, and some very enjoyable and insightful placements.

We have renewed First Aid Training, Safeguarding Training and Food Safety where required.

We have created a new system of staggered renewal of various online training modules, with different subjects being broken down into each term, so that there is not a large amount of training to complete at the end of the year. In person training on relevant subjects has been delivered both by us and outside agencies.

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Team members have completed Cache Level 3 SENCO award delivered and part funded by Newcastle City Council.

The CEO has provided mentoring and support to all managers to develop their leadership skills. The CEO has created and delivered a leadership training programme also drawing on the skills and experience of some trustees. The Leadership and Management Training included the following modules:

2: Leadership Skills: How to set and share your visions, 3d’s of leadership (Decision making, Decisiveness, and Delegation), The Value of Accountability, Task Management and priority setting.

Public benefit statement

The Trustees have referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users.

Plans for future periods

Footsteps Children's Services will continue offering services, resources and support to local children and families. We are rooted firmly in communities delivering services from local settings and this has ensured a strong connection and insight into community life and challenges people are facing. We will continue to advocate for our children and families and we remain ambitious in our practice and finding solutions.

Whilst the year to come will be challenging not least with the change of Government bringing about a review of funding, we remain positive as our organisation has earned a strong, trusted reputation for delivery of responsive and innovative children's care and SEND support.

In line with our strategic objectives, we will focus on building and developing relationships with key stakeholders and partners and ensuring that within strategic networks and as part of consultations both locally and regionally, that our sector knowledge and understanding will provide perspective, insight and a meaningful contribution to policy and decision making.

Our organisational values remain the same to operate from a place of kindness, compassion and no judgement. All of the decision we make moving forwards will be based on this foundation. We will be investing time in our people, developing knowledge and skills of the workforce to ensure high quality service delivery, and a motivated and well cared for staff team.

The CEO will be focusing their attention on the following areas:

Page 10

The CEO currently acts as a PVI rep for the city on Schools Forum, a panel designed to advise the Local Authority on matters relating to the education budget received into the city. This ensures that the PVI sector views are heard by the city in terms of the allocation of funding.

The CEO has been selected as a member of the SEND Executive Board for Newcastle City Council and will act as PVI representative, The Board is responsible for SEND 0-25 Services in Newcastle upon Tyne there will be a focus going forward on the local implementation of The Schools White Paper 2026: SEND Reform (Every Child Achieving and Thriving)

The CEO will continue to provide line management to the leadership team, ensuring that team members feel valued and supported.

The CEO remains committed to leading the organisation in meeting the needs of local children and families through delivering high quality services.

The CEO will take responsibility to lead on the Dolphin Street Expansion Project, managing the Budget, overall strategy and vision, ensuring that the new build meets our organisational aims and objectives.

The CEO will be committed to sourcing alternative income streams, exploring the possibilities of new provisions, additional services and collaborative working.

Organisational goals for the year ahead would be to see an increase in ethnically diverse active Board Members.

We will continue to work with Peninsula, our Human Resources and Health and Safety consultants to ensure we meet all of our legal and moral obligations for everyone we employ.

Financial review

Footsteps Children's Services Ltd is funded by grant income from Newcastle City Council, parent fees, agency nursery fees and crèche fees. The total income for the period was £457,094 This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice.

The Statement of Financial Activities for the period shows a deficit of £9,624 this was expected due to the increase in minimum wage exceeding the current increase in government funding rates for Early Years Entitlement.

The Balance Sheet on 31 August 2025 shows total funds carried forward of £85,554 of which there are £18,708 restricted funds.

We claimed a Business Interruption Loan during the Covid Pandemic (Bounce Back Loan) of £30,000, £6000 was made in payments in 24/25 the balance on 31[st] August 2025 is £5,500

Page 11

Reserves policy

Footsteps Children's Services Ltd has maintained a small level of free reserves over the years currently £76,953.36 to meet the working capital requirements of the charity in the event of a significant drop in funding. It has established a policy whereby the unrestricted funds held by the charity should be between 3 and 6 months of annual expenditure. At 31 August 2024 free reserves represent 3 months of running costs which the trustees believe to be prudent in light of challenges faced in securing funding.

Designated Funds

Designated Funds for Cyber Security and IT upgrades were honoured and the work completed.

Funds will be designated to maintain compliance with Cyber Essentials and IT upgrades There will be additional funds Designated to re-new our website.

Governance

We have a committed Board of Trustees with a variety of skills that bring a wealth of knowledge to the Organisation. All trustees go through a recruitment process that involves relevant background checks, DBS Checks and references being sought from two non-family members.

It is our long-term aim to always maintain a minimum of five board members this allows for a quorate of 3 people to ensure that absence doesn’t impact decision making. We would be keen to recruit ethnically diverse Board Members that reflect the diversity of our local community.

Risk Management

The Board of Trustees understands the importance of assessing major risks that the Charity could face. Appropriate systems, controls and procedures have been established to reduce our exposure, and manage, monitor and mitigate risk and uncertainty.

An annual review of the major risks faced by the Charity is undertaken and the Trustees are satisfied that our procedures are in line with our risk management process.

Risk management is considered at regular Trustee meetings and subgroups where any changes or new risks identified are considered and responded to.

Currently the greatest risk the charity faces continues to ongoing increases in minimum wage and NI Contributions whilst Early Years Funding has been increased it does not match the rate of minimum wage increases. There is simply not enough government funding attached to the Early Years Entitlement offered to parents to cover actual costs of care, this is a sector wide problem and not exclusive to our charity.

There continues to be challenges around recruitment and retention, most of this is related to the matters identified above regarding funding rates not being at a level where salaries can be offered that match the responsibility expected for these roles.

The cost of living and energy crisis poses some risk to our current expenditure; there are rising costs for food and energy. This is having a huge impact on our families; we are working in collaboration with other organisations to help meet the needs of our local

Page 12

communities but we do face the same challenges with regards to rent increase and energy and food costs. We have sufficient reserve to cover these costs but will also seek additional funding to support these costs. We will be exploring new options of income generation

Income Overview

Our current income streams are as follows:

Early Years Offer 2, 3 and 4-year-old offer Newcastle City Council

This is our main source of income the funding is allocated per child, and we only receive the funding if the child is in attendance. The funding is paid by an initial 75% payment at the start of each term followed by a balancing payment on submission of headcount data to the local authority. We receive a projected

budget set by the local authority based upon the previous year’s payments, with amends being made on balancing payments to reflect actual numbers of children in attendance.

Inclusion Funding

As a high proportion of the children in our care present with SEND then we also receive inclusion funding from Newcastle City Council, this funding is for individual children and can only be used for their education and welfare. There has been a restructure in Early Years Inclusion funding, which is now in bands matched to the Descriptors of Need, some bands are lower than previous levels and some are higher so overall the funding balances out.

We work closely with the Local Authority and have built a strong reputation for our SEND work, the CEO worked with the local authority to consider the citywide criteria for inclusion funding. We will continue to strive to source additional funding through grants and trusts to support our service delivery.

Deprivation Funding

This funding is allocated to providers who work with families in high areas of deprivation, the purpose of this is in recognition that families living in high areas of disadvantage may require additional support to other families to help narrow the gap between the most disadvantaged and other members of the community. It is also recognised that Early Years

Provision is required within high areas of deprivation but is not always financially viable due to the lack of fee-paying parents. The deprivation can help towards core costs for service delivery.

This funding can also be used on enrichment activities for children; in the past it has been used to develop outdoor spaces as lots of children living in the inner city do not have safe outdoor play spaces. We have used funding to backfill staff to support families and have bought in extra activities such as music and arts specialists.

Page 13

Parents Fees

This is the income generated by parents paying for our services, as we mainly cater for families living in high areas of deprivation then this income is now mainly generated from our after-school provision in Ponteland.

Contracts

Early Years

We currently hold contracts with Newcastle City Council for the delivery of Early Years Education 2, 3 and 4-year-old offer.

As the Early Years Sector has been underfunded for years, it is now on the political agenda to address this issue. The current suggestions being offered by the government are not a solution to this problem as they are suggesting an increase in funded places, but the actual rate of funding is not sufficient to deliver their proposal. However, it is not anticipated that there will be any reductions in funding for Early Years as affordable and accessible childcare is crucial in rebuilding the economy.

Mobile Crèche

Our mobile service currently provides crèche to George St Road to Recovery Trust, enabling those in addiction recovery to attend support sessions and support others along their path to recovery. We deliver crèche twice per week with a current contract value of approximately £7500 per annum depending upon bookings.

Access Fund

In May 2025 we secured a contract to deliver the Access Fund on behalf of Newcastle City Council. The Access Fund is a grant that parents of children with SEND can apply for up to £400 towards extracurricular activities for their children. Eligibility criteria are made up of the following:

The contract has a value of £40k per annum with a 10% management fee. There has been a significant amount of work completed since taking over the grant, to get systems and procedures in place, including the recruitment of an independent panel, and the creation of workable impact monitoring systems.

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Grant Funding Sources

St James Place

We received £7500 from St James Place in July 2024. Carried forward to financial year 24/25 This funding allows us to deliver 1-1 work and focused development sessions for children who have SEND. We have seen great progress achieved at our Nunsmoor site through this funding.

LGA Foundation

We received £10,000 from LGA foundation in March 2025, this support allows us to deliver intensive 1-1 work with children with SEND at our Dolphin Street site, this funding is so very important to our work. It allows us to operate at a higher staff ratio to ensure children with significant and complex SEND can receive the targeted and specialist support they need from our dedicated staff team, making outstanding progress in their learning and physical development.

LGA Foundation have also provided a £2000 grant in October 2024 to alleviate hardship, with this grant we have been able to offer not only food and clothes to families in need, but have been able to offer blankets, bedding, warm socks, hats and gloves to support our families during the Winter months where they simply have not been in a financial position to heat their homes to keep warm. The hardship fund also allowed us to extend the nursery day one day per week to targeted children, this meant they could stay at nursery until 4pm and then attend a family club warm zone between four and six pm, where they would receive a hot meal and activities for the whole family.

LGA Foundation have committed funding to expand our Dolphin Street Site. The expansion will create inspiring spaces indoors and out to support play and learning, allowing us to deliver our very individual approach to learning, using a tried and tested model where children make outstanding progress from their starting points.

The changes we are making to the building will also allow us to extend the holistic support we provide to families in the local community.

Elswick Ward Committee

A grant of £2000 was awarded to Footsteps Dolphin Street towards core costs. This has been of great help in delivering our Focused Development Sessions, supporting children’s learning through small groups of targeted activities and learning.

Summary

The trustees, management and full staff team at Footsteps Children’s Services are dedicated to achieving our aims and objectives. We work tirelessly to meet the needs of our service users.

We always deliver the highest quality of service to the children in our care, taking on cases that are complex and challenging because we absolutely believe that every child has a right to learn and grow in a safe place. We align ourselves with the core principles of the UN

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Convention of the Rights of the Child that children have a right to the following key entitlements

We understand the needs of our local communities and work with our service users to help meet some of these needs, an example of this is our happy to help scheme.

Our representation on various Boards and Partnerships allows us to ensure that the needs of children and young people are at the heart of local decision making, even when those decisions can be challenging.

We are committed to facing any challenges head on and finding solutions or adapting services where needed.

It does remain increasingly difficult to deliver financially viable services in the current climate, where government funding for places, particularly for those children in areas of high disadvantage simply does not match the costs of delivering the service.

This is reflected in the loss that we see in our final accounts, there is no quick or easy solution to this issue, and potentially we may see no change to this trajectory anytime soon, however we are committed to exploring every possible option to ensure that our services can remain viable in the long term. This may include new and alternative income streams, as well as a reduction in services that simply are no longer viable.

The plans we have for the future to secure, develop and review our services will be done to ensure sustainability of the organisation and we will share updates on the progress of these plans on a regular basis through existing staff meeting structures.

We seek to continue to meet our initial aims and objectives whilst being responsive to the need around us and be flexible in our approach to meet the needs of service users within our financial capacity.

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Page 16

Footsteps Children's Services Ltd Independent Examiners Report

Independent Examiner's Report to the trustees of Footsteps Children's Services Ltd

I report to the charity trustees on my examination of the financial statements of Footsteps Children's Services Ltd for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity 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 charity's financial statements 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) (b) of the 2011 Act.

Independent examiner's statement

As the charity'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 I am qualified to undertake the examination because I am a member of FFA FTA, which is one of the listed bodies.

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns 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 financial statements to be reached.

Kay Wightman FFA FTA Accounting for Good CIC 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT 30 April 2026

Page 17

Footsteps Children's Services Ltd Statement of Financial Activities

for the year ended 31 August 2025

Notes
4
5
6
7
8
9
10
Income and endowments
from:
Donations and legacies
Charitable activities
Investments
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
6,238
392,767
1,091		 Restricted
funds
2025
£
-
56,998
-		 Total funds
2025
£
6,238
449,765
1,091		 Total funds
2024
£
6,297
418,040
1,030
400,096
361
246,089
160,324		 56,998
292
39,976
19,676		 457,094
653
286,065
180,000		 425,367
564
264,292
145,182
406,774
-		 59,944
-		 466,718
-		 410,038
-
(6,678)
-		 (2,946)
-		 (9,624)
-		 15,329
-
(6,678) (2,946) (9,624) 15,329
(6,678)
73,524		 (2,946)
21,654		 (9,624)
95,178		 15,329
79,849
66,846 18,708 85,554 95,178

Page 18

Footsteps Children's Services Ltd Summary Income and Expenditure Account

for the year ended 31 August 2025

Income
Interest and investment income
Gross income for the year
Expenditure
Interest payable
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2025
£
456,003
1,091
457,094
465,859
219
640
466,718
(9,624)
(9,624)		 2024
£
424,337
1,030
425,367
408,982
369
687
410,038
15,329
15,329

Page 19

Footsteps Children's Services Ltd Balance Sheet

at 31 August 2025

Company No.
06866200
Notes
2025
£
Fixed assets
Tangible assets
12
988
988
Current assets
Debtors
13
4,476
Cash at bank and in hand
140,389
144,865
Creditors:Amount falling due within one year
14
(60,299)
Net current assets
84,566
Total assets less current liabilities
85,554
Creditors:Amounts falling due after more than one year
16
-
Net assets excluding pension asset or liability
85,554
Total net assets
85,554
The funds of the charity
Restricted funds
17
Restricted income funds
18,708
18,708
Unrestricted funds
17
General funds
65,846
Designated funds
1,000
66,846
Reserves
17
Total funds
85,554		 2024
£
439
439
1,298
160,370
161,668
(61,429)
100,239
100,678
(5,500)
95,178
95,178
21,654
21,654
69,524
4,000
73,524
95,178

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 30 April 2026

And signed on its behalf by:

L. Brady Trustee

30 April 2026

Page 20

Footsteps Children's Services Ltd Statement of Cash flows for the year ended 31 August 2025

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash (used in)/from investing activities
Cash flows from financing activities
Repayment of borrowings
Net cash used in financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
Bank overdrafts		 2025
£
(9,624)
640
(1,091)
(3,178)
(736)
(13,989)
(1,189)
1,091
(98)
(6,000)
(6,000)
(20,087)
160,448
140,361
140,389
(28)
140,361		 2024
£
15,329
687
(1,030)
(1,211)
1,723
15,498
(48)
1,030
982
(6,000)
(6,000)
10,480
149,968
160,448
160,370
78
160,448

Page 21

Footsteps Children's Services Ltd Notes to the Accounts

for the year ended 31 August 2025

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 22

Footsteps Children's Services Ltd Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

useful life:
Computer Equipment 33% Straight Line
Leasehold Property
Improvements		 20% Straight Line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 23

Footsteps Children's Services Ltd Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 24

Footsteps Children's Services Ltd Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Unrestricted Restricted
funds funds Total funds
2024 2024 2024
£ £ £
Income and endowments from:
Donations and legacies 6,297 - 6,297
Charitable activities 389,863 28,177 418,040
Investments 1,030 - 1,030
Total 397,190 28,177 425,367
Expenditure on:
Raising funds 143 421 564
Charitable activities 247,760 16,532 264,292
Other 145,182 - 145,182
Total 393,085 16,953 410,038
Net income 4,105 11,224 15,329
Net income before other
gains/(losses)		 4,105 11,224 15,329
Other gains and losses:
Net movement in funds 4,105 11,224 15,329
Reconciliation of funds:
Total funds brought forward 69,419 10,430 79,849
Total funds carried forward 73,524 21,654 95,178
4 Income from donations and legacies
Unrestricted Total Total
2025 2024
£ £ £
Fundraising 6,238 6,238 6,297
6,238 6,238 6,297
5 Income from charitable activities
Unrestricted Restricted Total Total
2025 2024
£ £ £ £
Grants and Contracts 392,767 36,262 429,029 418,040
Access Fund - 20,736 20,736 -
392,767 56,998 449,765 418,040

Page 25

Footsteps Children's Services Ltd Notes to the Accounts

6 Income from investments

Bank interest
7
Expenditure on raising funds
Costs of generating voluntary
income
Fundraising
8
Expenditure on charitable activities
Expenditure on charitable
activities
Staff Costs
Children's Resources
Access Fund Grants
Governance costs
9
Other expenditure
Other interest payable
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs		 Unrestricted
£
361
361
Unrestricted
£
227,311
18,778
-
246,089
Unrestricted
£
219
96,582
1,011
29,326
640
22,570
9,976
160,324		 Unrestricted
£
1,091
1,091
Restricted
£
292
292
Restricted
£
18,879
5,567
15,530
39,976
Restricted
£
-
190
-
19,486
-
-
-
19,676		 Total
2025
£
1,091
1,091
Total
2025
£
653
653
Total
2025
£
246,190
24,345
15,530
286,065
Total
2025
£
219
96,772
1,011
48,812
640
22,570
9,976
180,000		 Total
2024
£
1,030
1,030
Total
2024
£
564
564
Total
2024
£
238,569
25,723
-
264,292
Total
2024
£
369
84,555
1,691
29,235
687
18,187
10,458
145,182

Page 26

Footsteps Children's Services Ltd Notes to the Accounts

10 Net (expenditure)/income before transfers

This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
Salaries and wages
Social security costs
Pension costs		 2025
£
640
2025
67,454
22,401
4,031
93,886		 2024
£
687
2024
64,150
14,873
3,455
82,478

No employee received emoluments in excess of £60,000.

The average monthly number of full time equivalent employees during the year was as follows:

Charitable Activities 2025
Number
23
23		 2024
Number
26
26

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund

12 Tangible fixed assets

Cost or revaluation
At 1 September 2024
Additions
At 31 August 2025
Depreciation and
impairment
At 1 September 2024
Depreciation charge for the
year
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024		 Computer
Equipment
£
3,988
1,189
5,177
3,549
640
4,189
988
439		 Leasehold
Property
Improvemen
ts
£
-
-
-
-
-
-
-
-		 Total
£
3,988
1,189
5,177
3,549
640
4,189
988
439

Page 27

Footsteps Children's Services Ltd Notes to the Accounts

13 Debtors

Trade debtors
Other debtors
Prepayments and accrued income
14 Creditors:
amounts falling due within one year
Bank loans and overdrafts
Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income		 2025
£
3,459
10
1,007
4,476
2025
£
5,528
1,782
4,690
868
1,858
45,573
60,299		 2024
£
296
-
1,002
1,298
2024
£
5,922
1,830
2,831
747
2,052
48,047
61,429

The business interruption loan commenced 23 July 2020, there were no repayments or interest for 12 months then six years to pay back with no early payment charge

15 Deferred Income

Movement of the deferred income shown in Creditors: amounts falling due within one year

At 1 September
Released in current year
Deferred in current year
At 31 August
16 Creditors:
amounts falling due after more than one year
Bank loans and overdrafts
Liabilities repayable in more than five years
after the balance sheet date		 2025
£
48,047
(48,047)
45,573
45,573
2025
£
-
-		 2024
£
47,502
(47,502)
48,047
48,047
2024
£
5,500
5,500

The business interruption loan commenced 23 July 2020, there were no repayments or interest for 12 months then six years to pay back with no early payment charge

Page 28

Footsteps Children's Services Ltd Notes to the Accounts

17 Movement in funds

17 Movement in funds
At 1
September
2024
400
9,392
7,628
2,486
955
501
292
-
21,654
69,524
2,000
2,000
4,000
95,178		 Incoming
resources
(including
other
gains/losses)
£
20,736
30,386
-
-
1,876
2,000
-
2,000
56,998
400,096
-
-
-
457,094		 Resources
expended
£		 Gross
transfers
£
-
-
-
-
-
-
-
-
-
(1,000)
1,000
-
1,000
-		 At 31
August
2025
£
5,206
10,751
1,501
3
927
298
-
22
Restricted funds:
Restricted income funds:
Access Fund
LGA Foundation
St James's Place Charitable
Prudhoe Street Mission
Disability Access Fund
LGA Hardship Fund
Asda Community Fund
Elswick Ward
Total
Unrestricted funds:
General funds
Designated funds:
Cyber Security Certification
IT Software Updates
Total
Total funds
(15,930)
(29,027)
(6,127)
(2,483)
(1,904)
(2,203)
(292)
(1,978)
(59,944)
(402,774)
(2,000)
(2,000)
(4,000)
(466,718)
18,708
65,846
1,000
-
1,000
85,554

Purposes and restrictions in relation to the funds:

Restricted funds: Access Fund Providing children's resources to families in need LGA Foundation Providing SEND support & architectural fees St James's Place Charitable Providing SEND support Prudhoe Street Mission Providing SEND support Disability Access Fund Providing SEND access LGA Hardship Fund For the relief of poverty Asda Community Fund Community support Elswick Ward

Designated funds: Cyber Security Certification IT Software Updates

Page 29

Footsteps Children's Services Ltd Notes to the Accounts

18 Analysis of net assets between funds

Fixed assets
Net current assets
19 Reconciliation of net debt
Cash and cash equivalents
Bank loans
Net debt		 Unrestricted
funds
£
988
81,107
82,095
At 1
September
2024
£		 Restricted
funds
£
-
3,459
3,459
Cash flows
£		 Total
£
988
84,566
85,554
At 31
August
2025
£
160,370 (19,981) 140,389
160,370
(11,500)
(11,500)
148,870		 (19,981)
6,000
6,000
(13,981)		 140,389
(5,500)
(5,500)
134,889
20 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2025
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:		 are as follows:
2025
Other
£
2025
£
4,031		 2024
Land and
buildings
£		 2024
Other
£
2024
£
3,455

Page 30

Footsteps Children's Services Ltd Notes to the Accounts

21 Related party disclosures

Related party disclosures
2025
Transactions with related parties £
Name of related party P Taylor Electricals
Description of relationship
between the parties		 Husband of CEO
Description of transaction
and general amounts Provision of project management services
involved
Amount due from/(to) the related party 3,285
Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 31

Footsteps Children's Services Ltd Detailed Statement of Financial Activities

for the year ended 31 August 2025

Income and endowments from:
Donations and legacies
Fundraising
Charitable activities
Grants and Contracts
Access Fund
Investments
Bank interest
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Fundraising
Total of expenditure on raising
funds
Charitable activities
Staff Costs
Children's Resources
Access Fund Grants
Total of expenditure on charitable
activities
Other expenditure
Other interest payable
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Staff welfare
Motor and travel costs
Travel and subsistence		 Unrestricte
d funds
2025
£
6,238
6,238
392,767
-
392,767
1,091
1,091
400,096
361
361
361
227,311
18,778
-
246,089
246,089
219
219
67,454
22,401
4,031
2,426
270
96,582
1,011
1,011		 Restricted
funds
2025
£
-
-
36,262
20,736
56,998
-
-
56,998
292
292
292
18,879
5,567
15,530
39,976
39,976
-
-
-
-
-
190
-
190
-
-		 Total funds
2025
£
6,238
6,238
429,029
20,736
449,765
1,091
1,091
457,094
653
653
653
246,190
24,345
15,530
286,065
286,065
219
219
67,454
22,401
4,031
2,616
270
96,772
1,011
1,011		 Total funds
2024
£
6,297
6,297
418,040
-
418,040
1,030
1,030
425,367
564
564
564
238,569
25,723
-
264,292
264,292
369
369
64,150
14,873
3,455
1,726
351
84,555
1,691
1,691

Page 32

Footsteps Children's Services Ltd Detailed Statement of Financial Activities

Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Computer
Equipment
Depreciation of Leasehold
Property Improvements
Bad debts
Bank charges
Equipment expensed
General insurances
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds		 16,325
519
6,769
2,228
3,485
-
29,326
640
-
107
270
744
3,675
7,241
4,815
860
4,858
23,210
1,800
1,669
5,222
1,285
9,976
160,324
406,774
-
(6,678)
(6,678)
-
(6,678)		 -
-
-
-
-
19,486
19,486
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19,676
59,944
-
(2,946)
(2,946)
-
(2,946)		 16,325
519
6,769
2,228
3,485
19,486
48,812
640
-
107
270
744
3,675
7,241
4,815
860
4,858
23,210
1,800
1,669
5,222
1,285
9,976
180,000
466,718
-
(9,624)
(9,624)
-
(9,624)		 16,073
444
8,028
2,534
2,156
-
29,235
687
-
31
166
1,470
3,455
4,213
4,135
1,263
3,454
18,874
1,799
1,498
5,827
1,334
10,458
145,182
410,038
-
15,329
15,329
-
15,329

Page 33

Footsteps Children's Services Ltd Detailed Statement of Financial Activities

Footsteps Children's Services Ltd
Detailed Statement of Financial Activities
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 73,524
66,846		 21,654
18,708		 95,178
85,554		 79,849
95,178

Page 34