2023-03-31-accounts

REGISTERED COMPANY NUMBER: 07564050 (England and Wales)
REGISTERED CHARITY NUMBER: 1148686

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

FOR

STEP AND LEARN

McCabe Ford Williams
Chartered Accountants
Building 1063
Cornforth Drive
Kent Science Park
Sittingbourne
Kent
ME9 8PX

STEP AND LEARN

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

	Page
Reference and Administrative Details	1
Report of the Trustees	2 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Statement of Financial Position	7 to 8
Notes to the Financial Statements	9 to 16
Detailed Statement of Financial Activities	17

STEP AND LEARN

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023

TRUSTEESMr R D Black (resigned 23.6.22)
Mrs A G Decker (resigned 23.6.22)
Mr P L Barden
Mrs K Parsler (appointed 12.9.22)
Mrs C Streatfield (appointed 12.9.22)
Mrs R Hopson (appointed 12.9.22) (resigned 18.9.23)
REGISTERED OFFICEBuilding 1063
Cornforth Drive
Kent Science Park
Sittingbourne
Kent
ME9 8PX

REGISTERED COMPANY NUMBER 07564050 (England and Wales)
REGISTERED CHARITY NUMBER 1148686
INDEPENDENT EXAMINERMcCabe Ford Williams
Chartered Accountants
Building 1063
Cornforth Drive
Kent Science Park
Sittingbourne
Kent
ME9 8PX

Page 1

STEP AND LEARN

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The trusteeswho are alsodirectorsof the charityfor the purposesof the CompaniesAct 2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31March2023.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUK andRepublicofIreland(FRS 102)
(effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's purposes as set out in the objects contained in the company's memorandum of association are to:

Promotethe care,welfare,interest,treatment,education,employmentand advancementwithinthe MedwayTowns and
districtsofcerebralpalsypersons(whichexpressioninthesepresentsshallmeanandincludepersonssuffering from
any form of cerebral palsy) and associated Motor Disorders.

The charity's aims are:

To createa centreof excellenceandpromoteanenvironmentwherephysicallydisabledchildrencandeveloptheir full
potential, receive training and education and continually challenge disability.

We aim to involvethe parentsand carersof the childrenwho attendour sessionsin theirlearning,so thatstepscan be
furtherworked on at home and to also promotea sense of communityamongstthe familieswe help. We pride ourselves
onbeinginclusiveandfirmlybelievethatinkeepingoursessionsfreeof charge,we areaccessibleto everychild who
may benefit from our work.

We provideConductiveEducationfor pre-schoolchildrento theageof fivefromTuesdayto Fridays.Duringthe school
halfterms,weofferanintensiveblockofConductiveEducationtochildrenagedbetweenfiveandtwelve.Lastly, On
Saturdays, we offer group personal training sessions to children aged between twelve and eighteen.

Ensuring our work delivers our aims

We reviewouraims,objectivesandactivitieseachyear.Thisreviewlooksat theoutcomesof ourachievements within
thepasttwelvemonths.Thereviewallowsustomonitorthesuccessofourmainactivitiesalongwithidentifying the
benefitsthathavehelpedthedisabledchildrenthatwe setouttohelp.Thereviewallowsustoremainfocusedon our
aims, objectives and activities for the future.

Suchreviewshasledus to changehow we operate,thetrusteesandstaffwantedto maintainandimprovethelevel of
service to our existing children whilst welcoming children on our waiting list.

The focus of our work

WebelievepassionatelyintheprinciplesofConductiveEducationandcontinuouslyworktowardsestablishing our
centreas one of excellence.Our lead conductor,alongwith her assistant,trackthe progressof each childattending our
sessionsinordertoplanandmodifyexercisesandensurethat"nextsteps"arealwaysbeingdeveloped.There are
approximately50childrenattendingsessionsnow,fromthroughoutKent.Wearewellknownwithinourlocalarea and
often families come to us through recommendations.

Public benefit

Ourmainactivitiesandwhowe providethemforaresetoutabove.Thetrusteesconfirmthattheyhavecomplied with
thedutyin Section145of theCharitiesAct2011to havedueregardto theCharityCommission'sgeneralguidance on
public benefit.

WehavereferredtotheguidanceintheCharityCommission'sgeneralguidanceonpublicbenefitwhenreviewing our
aimsandobjectivesandinplanningourfutureactivities.Inparticular,thetrusteesconsiderhowplannedactivities will
contribute to the aims and objectives they have set.

Page 2

STEP AND LEARN

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES

Volunteers

The Boardof Trusteesis madeup entirelyof volunteers,and as abovewe welcomeparents/ carersto attend sessions
withtheirchildren.Werecognisethevalueinusingvolunteers,andwhendoingso,havestepsinplaceto ensure
understanding of our policies and agreement to a full DBS check.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Duringtheyear,we havelookedat ourgrowthrates,alongwiththewayourservicesareprovidedto parentsand their
disabledchildren.WithourcharitybeingtheonlyoneinKent,wefeelthatweshouldcontinuetoofferparents the
opportunity of "Giving every disabled child the best start in their young lives".

Fundraising activities

Due to the 'costof livingcrisis'we havefoundapplyingfor grantshas beenhighlycompetitive.Whilstwe have received
small grants throughout the year, we hope to be more successful in the upcoming year.

The trusteeshave been very thankfulto many of our supporterswho have undertakenchallengesand holdingevents to
raise money for us.

Wehavea'sponsorachild'schemewherebyweofferlocalbusinessesandmasonicgroupstosponsorachildfor a
yearand,inreturn,theywillreceiveapackaboutthechild,somebackgroundofthechildandhowS&Lhave helped
them / goals for the future.

FINANCIAL REVIEW

Reserves policy

Whilewe continueto keepouroverheadsaslowaspossible,we arefullyawareof ourgrowthinnumbers.In the long
term, we will have to reviewthe overalloperationon staff and site policies,to also ensurewe have the financial facilities
in place to meet our commitments.

GOING CONCERN

Thetrusteesfeelthethatwehavefourmonths'worthofrunningcostsinreservesoaremindfulthatweneedto keep
fillingout grantapplicationsand holdingfundraisingeventsto enhanceour reserves.We can'trelyon supporters taking
on individual challenges.

Our staffhavethreatenedto quit due to theirunhappinessat our currentpremiseswhichrevolvesaroundpacking away
everynightdueto sharedoccupancy.Thetrusteescontinueto lookfor a moresuitablepremiseswhilstbeingaware of
our budget.

Althoughitisnotcertainthattheseeffortswillbesuccessful,thetrusteeshavedeterminedthattheactionstaken are
sufficient to mitigate the uncertainties and have therefore prepared the financial statements on a going concern basis.

FUTURE PLANS

The charityno longeruseTwydallSchoolto holdour sessions.We currentlyusea scouthut in Cliffeanda Dance Hall
in Gillinghamfor our sessions,neitherpremisesare idealas they are not our own. Therefore,we continueto monitor the
property market for a more permanent and suitable base for Step and Learn.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

Page 3

STEP AND LEARN

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ThecharityisregisteredasaCharitableCompanylimitedbyguaranteeandwassetupbyaMemorandum of
Association on 15 March 2011.

The charityis constitutedunder a Memorandumof Associationdated 15 March 2011 and is a registeredcharity, number
1148686.

The charityis constitutedas a companylimitedby guaranteeand is thereforegovernedby a memorandumand articles
ofassociation.Thecharityisengagedprincipallyintheprovisionofconductiveeducationfordisabled pre-school
children and for disabled children up to the age of eighteen.

Recruitment and appointment of new trustees

Thedirectorsofthecompanyarealsocharitytrusteesforthepurposeofcharitylawandunderthecompany's articles
are known as members of the Management Committee.

UndertherequirementsoftheMemorandumandArticlesofAssociationthemembersoftheManagement Committee
are electedto servefor a periodof threeyearsafterwhichthey must be re-electedat the next AnnualGeneral Meeting.
New trusteescan be co-optedthroughoutthe year, co-optedtrusteesmust stand for electionat the next Annual General
Meeting.

Organisational structure

Thecharityis organisedso thattrusteesmeeton a regularbasisto manageitsaffairs.Staffreportdirectlyto the Chair
of trustees.

Induction and training of new trustees

Dependingonanypreviousexperienceofthenewtrusteeasacharitytrustee,oftheirknowledgeofthe charity's
operation,theywillbeassistedbyexistingtrusteestounderstandtheirresponsibilitiesandthecharity's operation.
Additionally,thenewtrusteesareinvitedandencouragedtoattendtrusteemeetingsandseethecontextof the
operation.

Risk management

Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensure appropriate
controls are in place to provide reasonable assurance against fraud and error.

The trustees have assessed any potential major risks to which the charity could be exposed to, especially the
operationandfinancesofthecharity,andTrusteesaresatisfiedthatsystemsandproceduresareinplaceto mitigate
our exposure to major risks.

In particular, due to the nature of our work with children and vulnerable adults, all trustees, volunteers and staff
members are required to have a DBS check to ensure we are all in safe hands.

Thisreporthasbeenpreparedin accordancewiththe specialprovisionsof Part15 of the CompaniesAct 2006 relating
to small companies.

Approved by order of the board of trustees on 21 December 2023 and signed on its behalf by:

Mr P L Barden - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STEP AND LEARN

Independent examiner's report to the trustees of Step and Learn ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Havingsatisfiedmyselfthattheaccountsof theCompanyarenotrequiredto be auditedunderPart16 of the2006 Act
and are eligiblefor independentexamination,I reportin respectof my examinationof yourcharity'saccountsas carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. 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

4. 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)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ashley Phillips FCCA

McCabe Ford Williams
Chartered Accountants
Building 1063
Cornforth Drive
Kent Science Park
Sittingbourne
Kent
ME9 8PX

21 December 2023

Page 5

STEP AND LEARN

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

				31.3.23	31.3.22
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies		57,258	3,321	60,579	58,586
EXPENDITURE ON
Charitable activities
General activities		41,521	4,542	46,063	72,601
NET INCOME/(EXPENDITURE)		15,737	(1,221)	14,516	(14,015)
RECONCILIATION OF FUNDS
Total funds brought forward		1,276	3,245	4,521	18,536
TOTAL FUNDS CARRIED FORWARD		17,013	2,024	19,037	4,521

The notes form part of these financial statements

Page 6

STEP AND LEARN (REGISTERED NUMBER: 07564050)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2023

					31.3.23	31.3.22
		Unrestricted	Restricted		Total	Total
		fund	funds		funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	6	1,187	1,380		2,567	3,456
CURRENT ASSETS
Cash at bank and in hand		17,146	644		17,790	4,390
CREDITORS
Amounts falling due within one year	7	(1,320)		-	(1,320)	(3,325)
NET CURRENT ASSETS		15,826	644		16,470	1,065
TOTAL ASSETS LESS CURRENT LIABILITIES		17,013	2,024		19,037	4,521
NET ASSETS		17,013	2,024		19,037	4,521
FUNDS	8
Unrestricted funds					17,013	1,276
Restricted funds					2,024	3,245
TOTAL FUNDS					19,037	4,521

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 March 2023.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

• (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 7

STEP AND LEARN (REGISTERED NUMBER: 07564050)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2023

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon21December2023 and
were signed on its behalf by:

Mr P L Barden - Trustee

The notes form part of these financial statements

Page 8

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisa publicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January 2019)',
FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublic of
Ireland'andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistorical cost
convention.

Impairment of non-financial assets

Ateachreportingdatenon-financialassetsnotcarriedatfairvalue,likeplantandequipment,arereviewed, to
determinewhetherthereisanindicationthatanassetmaybeimpaired.Ifthereisanindicationof possible
impairment,therecoverableamountof anyassetor groupof relatedassets,whichis thehigherof valuein use
andthefairvaluelesscosttosell,isestimatedandcomparedwithitscarryingamount.Ifthe recoverable
amountis lower,thecarryingamountof theassetis reducedto itsrecoverableamountandan impairment loss
is recognised immediately in profit and loss.

Inventoriesarealsoassessedforimpairmentat eachreportingdate.Eachitemof inventoryiscomparedto the
last sold date and an impairment loss recognised on a percentage basis in profit and loss.

Significant Judgements and Estimates

In the applicationof the company'saccountingpolicies,managementis requiredto make judgements, estimates
andassumptionsaboutthecarryingvalueofassetsandliabilitiesthatarenotreadilyapparentfrom other
sources.Theestimatesandunderlyingassumptionsarebasedonhistoricalexperienceandotherfactors that
areconsideredrelevant.Actualresultsmaydifferfromtheseestimates.Theestimatesand underlying
assumptionsare reviewedon an ongoingbasis.Revisionsto accountingestimatesare recognisedin the period
to whichtheestimateisrevisedif therevisionaffectsonlythatperiodor intheperiodof therevisionand future
periodsiftherevisionaffectsbothcurrentandfutureperiods.Thekeysourcesofestimationuncertainty that
have a significanteffecton the amountsrecognisedin the financialstatementsare the depreciationcharges that
are calculated with reference to the useful economic life of fixed assets.

Income

Allincomeis recognisedin theStatementof FinancialActivitiesoncethecharityhasentitlementto thefunds, it
is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasis and
hasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannot be
directlyattributedto particularheadingstheyhavebeenallocatedto activitieson a basisconsistentwith the use
of resources.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.

Fixtures and fittings- 20% on cost
Computer equipment- 20% on cost

continued...

Page 9

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfunds can only be used for particularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemeare chargedto the Statementof FinancialActivitiesin the periodto which
they relate.

Going concern

The trusteesfeelthe that we havefour months'worthof runningcostsin reserveso are mindfulthat we need to
keepfillingoutgrantapplicationsandholdingfundraisingeventstoenhanceourreserves.Wecan'trely on
supporters taking on individual challenges.

Ourstaffhavethreatenedtoquitduetotheirunhappinessatourcurrentpremiseswhichrevolves around
packingawayeverynightdueto sharedoccupancy.Thetrusteescontinueto lookfora moresuitable premises
whilst being aware of our budget.

Althoughit is not certainthat these effortswill be successful,the trusteeshave determinedthat the actions taken
aresufficienttomitigatetheuncertaintiesandhavethereforepreparedthefinancialstatementsona going
concern basis.

Financial instruments

a) Trade and other debtors

Tradeandotherdebtorsareinitiallyrecognisedatfairvalueandthereafterstatedatamortisedcostusing the
effectiveinterestmethod,lessimpairmentlossesforbadanddoubtfuldebtsexceptwheretheeffect of
discountingwouldbeimmaterial.Insuchcases,thereceivablesarestatedatcostlessimpairmentlosses for
bad and doubtful debts.

b) Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

c) Impairment of financial assets

Financialassetsthat are measuredat costand amortisedcostare assessedat the end of eachreporting period
forobjectiveevidenceofimpairment.Ifobjectiveevidenceofimpairmentisfound,animpairmentloss is
recognised in profit or loss.

For financialassetsmeasuredat amortisedcost,the impairmentlossis measuredas the differencebetween an
asset'scarryingamountandthepresentvalueofestimatedcashflowsdiscountedattheasset's original
effectiveinterestrate.Ifafinancialassethasavariableinterestrate,thediscountrateformeasuring any
impairment loss is the current effective interest rate determined under the contract.

continued...

Page 10

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Financial instruments

Forfinancialassetsmeasuredatcostlessimpairment,theimpairmentlossismeasuredasthe difference
betweenanasset'scarryingamountandthebestestimate,whichisanapproximation,oftheamountthat the
company would receive for the asset if it were to be sold at the reporting date.

d) Trade and other creditors

Debtinstrumentslikeloansandotheraccountspayableareinitiallymeasuredatpresentvalueofthe future
paymentsandsubsequentlyatamortisedcostusingtheeffectiveinterestmethod.Debtinstrumentsthat are
payablewithinoneyear,typicallytradepayables,aremeasured,initiallyandsubsequently,at the undiscounted
amountofthecashorotherconsiderationexpectedtobepaid.However,ifthearrangementsofa short-term
instrumentconstitutea financingtransaction,likethe paymentof a tradedebtdeferredbeyondnormal business
termsorfinancedatarateofinterestthatisnotamarketrateorincaseofanoutrightshort-termloannot at
marketrate,thefinancialassetismeasured,initiallyandsubsequently,atthepresentvalueofthe future
payments discounted at a market rate of interest for a similar debt instrument.

Financialassetsand liabilitiesare offsetand the net amountreportedin the statementof financialposition when
thereis an enforceablerightto setofftherecognisedamountsandthereis an intentionto settleon a net basis
or to realise the asset and settle the liability simultaneously.

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	31.3.23	31.3.22
	£	£
Depreciation - owned assets	891	1,018

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees'remunerationor other benefitsfor the year ended31 March2023 nor for the year ended
31 March 2022.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31March2023norfortheyear ended
31 March 2022.

continued...

Page 11

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

4. STAFF COSTS

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Average number of employees No employees received emoluments in excess of £60,000. 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 54,473 EXPENDITURE ON Charitable activities General activities 67,386 NET INCOME/(EXPENDITURE) (12,913) RECONCILIATION OF FUNDS Total funds brought forward 14,189 TOTAL FUNDS CARRIED FORWARD 1,276	31.3.23 £ 37,273 2,676 697 40,646 31.3.23 2 Restricted funds £ 4,113 5,215 (1,102) 4,347 3,245	31.3.22 £ 43,011 3,429 775 47,215 31.3.22 2 Total funds £ 58,586 72,601 (14,015) 18,536 4,521

continued...

Page 12

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

6. TANGIBLE FIXED ASSETS

6.	TANGIBLE FIXED ASSETS
		Fixtures
		and	Computer
		fittings	equipment	Totals
		£	£	£
	COST
	At 1 April 2022 and 31 March 2023	7,077	4,048	11,125
	DEPRECIATION
	At 1 April 2022	4,481	3,186	7,667
	Charge for year	643	248	891
	At 31 March 2023	5,124	3,434	8,558
	NET BOOK VALUE
	At 31 March 2023	1,953	614	2,567
	At 31 March 2022	2,596	862	3,458
7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.3.23	31.3.22
			£	£
	Social security and other taxes		-	2,125
	Accrued expenses		1,320	1,200
			1,320	3,325
8.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.4.22	in funds	31.3.23
		£	£	£
	Unrestricted funds
	General fund	1,276	15,737	17,013
	Restricted funds
	Boshier Hinton	-	644	644
	Children in Need	3,245	(1,865)	1,380
		3,245	(1,221)	2,024
	TOTAL FUNDS	4,521	14,516	19,037

continued...

Page 13

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	57,258	(41,521)	15,737
Restricted funds
Boshier Hinton	644	-	644
Children in Need	-	(1,865)	(1,865)
Employment Allowance	2,677	(2,677)	-
	3,321	(4,542)	(1,221)
TOTAL FUNDS	60,579	(46,063)	14,516

Comparatives for movement in funds

		Net
		movement	At
	At 1.4.21	in funds	31.3.22
	£	£	£
Unrestricted funds
General fund	14,189	(12,913)	1,276
Restricted funds
Children in Need	4,347	(1,102)	3,245
TOTAL FUNDS	18,536	(14,015)	4,521

continued...

Page 14

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	54,473	(67,386)	(12,913)
Restricted funds
Children in Need	-	(1,102)	(1,102)
Employment Allowance	3,429	(3,429)	-
HMRC Job Retention Scheme	684	(684)	-
	4,113	(5,215)	(1,102)
TOTAL FUNDS	58,586	(72,601)	(14,015)

Unrestricted funds

Unrestricted funds can be used for any purpose at the discretion of the charitable company.

Boshier Hinton

Grantreceivedtoallowforthehostingofparent/carercoffeeandinformationsessionsalongsideour main
conductiveeducationsessions.Thesesessionswillbescheduledwhenanappropriatepremisesis established
for Step and Learn and will be hugely beneficial in bringing families together to share experiences and ideas.

Children in Need

Remainder of the grant received to fund the Saturday Club, used for sessions held between April 22 and July 22.

Employment Allowance

HMRC's employment allowance is a grant available to reduce the cost of National Insurance in each tax year.

Coronavirus Job Retention Scheme Grant

HMRCJobRetentionSchemeGranttosupportbusinessesthroughtheCOVID-19pandemicbycovering a
portion of employees' wages who were furloughed due to the coronavirus pandemic.

continued...

Page 15

STEP AND LEARN

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

9. RELATED PARTY DISCLOSURES

An amountof £Nil (2022:£18,200)in servicecostswere paidto Rod Black(Trustee- resigned23 June2022) in
relation to work carried out on grant applications and other various activities to raise donations and income.

Rod Black (Trusteeof Step and Learn - resigned23 June 2022) and AngelaDecker (Trusteeof Step and Learn -
resigned23 June2022)were bothDirectorsof ExpressaidLimited.It is notedthatAngelaDeckerresignedas  a
Directorof ExpressaidLimitedon 27 September2022.An amountof £7,000(2022:£31,040)in donations were
made by Expressaid Limited to Step and Learn.

There were no other related party transactions.

Page 16

STEP AND LEARN

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2023

	31.3.23	31.3.22
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	51,304	44,473
Grants	9,275	13,429
Coronavirus Job Retention Sche	-	684
	60,579	58,586
Total incoming resources	60,579	58,586
EXPENDITURE
Charitable activities
Rent and rates	500	1,200
Insurance	553	537
Telephone	219	404
Postage and stationery	701	841
Sundries	27	304
Training	157	-
Services	-	18,200
Computer expenses	-	1,157
Website expenses	434	-
Fixtures and fittings	643	778
Computer equipment	248	240
	3,482	23,661
Support costs
Governance costs
Wages	37,273	43,011
Social security	2,676	3,429
Pensions	697	775
Accountancy fees	1,935	1,725
	42,581	48,940
Total resources expended	46,063	72,601
Net income/(expenditure)	14,516	(14,015)

This page does not form part of the statutory financial statements

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