Company Number: 08353635
Charity Number: 1150651
Small Steps SFP
Annual Report and Financial Statements
For the Year Ended 31 May 2025

Small Steps SFP
Contents
CONTENTS
Reference and Administrative Details
Trustees' Report
Independent Auditors' Report
Statement of Financial Activities
Balance Sheet
Statement of Cashflows
Notes to the Financial Statements
Page
1
2
10
13
14
15
16

Small Steps SFP
Reference and Administrative Details
For the year ended 31 May 2025
Board of Trustees
Head of Small Steps
Charity Name
Company Number
Charity Number
Registered Office
Auditor
Bankers
A Samuelson
J Prevezer
Chair
Teeigned 23 preter 3025 2025,
J Brotherstone MBE
D Challinor
H Edwards
N Preston-Smith
A Richardson
D Marillat
F Haines
S Chapuran
B Sarson
T Theobalds
E Chadd
M Kelly
C Lort-Phillips
(appointed 13 Feb 2025)
(appointed 13 Feb 2025)
(resigned 22 May 2025)
(resigned 17 Oct 2024)
(resigned 17 Oct 2024)
(resigned 17 Oct 2024)
(resigned 17 Oct 2024)
Anita Coppola MBE
Small Steps SFP also operates under the name of 'Small Steps,
chool for Parents,' generally shortened to Small Steps. In thi
eport, 'Small Steps' or 'the charity' is used throughout t
08353635
1150651
17-19 Worple Way
Richmond
TW10 6DG
Knox Cropper LLP
Chartered Accountants
65 Leadenhall Street
London
EC3А 2AD
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 AJQ
1| Page

Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
Trustees' Report
The Trustees (who are also the Directors of the charitable company for the purposes
of the Companies Act) present their combined Directors' report and Trustees' annual
report, as required by company law, along with the financial statements of the
charitable company for the year ended 31 May 2025. The financial statements have
been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Trust Deed, the Companies Act
2006 and the "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 (FRS102
second edition - effective from January 2019)".
Key Points
• Last year was a much better year than the one before, with fundraising
targets being met for the first time in many years. This year then has been all
about building on that momentum - formalising the impact, refining the vision
and driving Small Steps forward - seeking to benefit more families and in so
doing to fully utilise the building - but without losing sight of the core
principles and values - and remaining positive!
• The charity's first ever Impact Report was compiled and published early in
the year, capturing lots of historical data and detailing the significant impact
that Small Steps has made and continues to have on the community of young
disabled children and their parents.
• The new Strategy Document 2024-2028 was compiled with input from parents,
staff, trustees and graduates before being widely shared.
• The charity successfully appointed a Community and Events fundraiser, and
awareness of Small Steps has grown in the Richmond locality. Prior to year-
end, on 13 May, Small Steps was confirmed as being one of the two charities
being supported by the new Madame Mayor in the coming year.
• Numbers of children and groups remain stable - with additional practitioner
recruitment being key to being able to offer any more sessions and an increase
in families. During the year, three practitioners were appointed to work in
groups, all part-time. There remain additional vacancies - both practitioner
and identified infrastructure ones - to meet demand and sustain the charity.
• Small Steps retains six months of running costs.
• The charity continues to face the future with a positive and pragmatic
approach, always looking 'onwards and upwards'.
2 | Page

Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
Objectives and activities
The charity has only one category of charitable activity as defined by its objective:
the relief of need and advancement of education of children who have cerebral palsy
or other motor and sensory impairment, and their families, through the provision of
classes, activities and advice in a supportive environment. The charity operates from
17-19 Worple Way, Richmond, TW10 6DG (Worple Way).
Traditionally, children are invited to a regular session throughout the academic year,
accompanied by a parent or carer, thereby enabling parents/carers to acquire new
skills. These can be repeated to assist each child at home, thus increasing the
benefits of every session through repetition. All sessions operate for 2-3 hours on a
group basis and include a maximum of 5 children for most groups.
On 31 May 2024 there were 92 children on roll and 20 others who had registered
their interest and were waiting. On 31 May 2025 there were 95 children on roll and
22 others who had registered interest. The number of groups delivered each week
has increased to 21 (2024: 20). There is space capacity in the building to offer 30
groups a week (140 child-parent partnerships).
In shaping Small Steps objectives and planning the charity's activities, the Trustees
have paid due regard to the Charity Commission's guidance on public benefit.
Achievements and performance
The ongoing vision of Small Steps is always to maintain its core focus activity - that
of delivering structured sessional groups for pre-school disabled children and their
parents in a positive supportive environment with a can-do attitude.
As reported last year, Small Steps continues to fly the flag for Conductive Education,
with high demand from families. At the start of the year children were waiting too
long to access sessions, but with the recruitment of additional practitioner staff
there is increased capacity to deliver more groups, and the wait time has come
down.
Small Steps is now in the position to pro-actively approach all localities in the
catchment area to remind referral partners to signpost families to the service. Small
Steps is particularly keen to increase the cohort of those children attending who
have a neurological diagnosis such as cerebral palsy. Numbers on roll with such a
diagnosis have reduced below 40% in recent years, with the balance shifting towards
those with genetic disorders/syndromes whose pathway through Small Steps can be
quicker, which impacts on the turnover of families.
Staffing/Training
There were staff changes during the period - four new appointments, all part-time.
At year-end, staff consisted of six full-time personnel (2024: six) and nine part-time
(2024: five). Managing a larger (practitioner) team has implications - most notably
3 | Page

Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
around timetabling, communications and maintaining quality/dynamics. The
Conductive Education Lead (CEL) and Assistant Head of Small Steps (AHOS) remain
in some sessions for continuity/consistency/induction.
The session supporter successfully completed her Level Three Certificate in
Conductive Education and Small Steps also facilitated a second-year conductor
student on placement from the National Institute of Conductive Education (NICE)
Birmingham during the spring term. Regular volunteers continue to provide support
in payroll, the management accounts, and grounds maintenance. There have been
various volunteers across the year in groups as well as a Duke of Edinburgh Gold
Level participant at Small Steps one afternoon a week.
During the period training has included a full day staff inset on mental health
strategies, as well as paediatric first aid, and volunteer co-ordination and
management. Some of the conductors attended the Professional Conductor
Association (PCA) annual conference.
Parent Support, and Community
The Small Steps community is a unique and special one that embraces every child,
every family, who has ever come through the doors. This year work started on
capturing more of the vast knowledge of the alumni of Small Steps. Graduate and
current parents have started a project to create a new parent resource hub, which
will hold an enormous amount of useful information for parents.
The Small Steps community also encapsulates friends and stakeholders. This year,
one such contact - North Parade Publishing - gifted books from its 'Me and My
Feelings' range to the Small Steps children, and the next print run - which sells
internationally - will include the Small Steps logo and website on the back cover.
Work has started too on developing an appropriate storyline that Small Steps
children can particularly identify with.
The charity also accepted plant donations from Petersham Nurseries and hosted a
Christmas Fair, welcoming families, friends and local residents to enjoy a peek
behind the orange blinds whilst completing their festive shopping!
Once again this year, additional sessions were delivered through to the end of each
term to benefit the families, and end of term report writing was then completed
during the holiday periods. As usual the Children's Christmas Party was in December
and there were Parent Workshops on Communication, Back Care and Finances.
Current parents completed a survey, which then fed into the published Strategy.
They identified some of the long-held values that underpin the charity: being caring;
empowering; holistic; child-centred; warm; open; supportive; collaborative;
transformational and positive.
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Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
Visitors
Visitors this year included Sarah Olney MP, several local councillors (most notably
Nancy Baldwin and Chris Varley), and the Executive Director of Children's Services.
The Strategic Lead and Partnership Officer for Voluntary Sector Partnerships
Richmond also visited, as did the Madame Mayor elect.
Small Steps went out too - for example delivering assemblies at St. Elizabeth's School
and kew Nursery - and welcoming children from those schools in to visit.
Premises
The charity is in receipt of an annual donation (Maintenance Grant) restricted to the
costs of running the building. Required scheduled - and unscheduled - tasks around
the building have been conducted throughout the year. The current staff team
continues to absorb the workload. Of note, the car-park entrance was widened, a
small part of the car-park perimeter wall that was damaged by tree growth was
repaired and issues with deployed fire-curtains were resolved. A new streamlined
phone system was also installed.
Since the building ownership was transferred to the charity, there has been no
commensurate increase in non-practitioner staff to run/maintain the building - tasks
are many, and Trustees remain mindful of this.
Fundraising
Small Steps has never had a secure funding stream and continues to be totally reliant
on charitable grants, events, and voluntary donations. A consistent base-level
income comes from people who know the charity and are 'giving back' - be that
families, friends, their external networks and workplaces. Long gone are the days
when Small Steps listed every single donor in its year-end report, there are way too
many. To list a few as significant would be an injustice to all. Every donation is
important to the charity. Small Steps is extremely grateful to every single person
who supports the charity each year in whichever way they can.
Most of the income comes from donations big and small (48%), and online giving
(21%) predominantly from challenge events. This year too Small Steps was successful
in its application to Reaching Communities - National Lottery - so the percentage
income from grants increased to 23% (2024: 16%). Trustees recognise that applying
for grants is extremely important and are keen to see this income stream develop
further if the charity is to achieve its strategic objectives.
Work commenced this year on cleaning up the in-house database, to better collate
supporter data and enable a more targeted fundraising approach. This project will
likely result in the introduction of a Customer Relationship Management (CRM)
system in the coming year.
5 Page

Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
As reported above, Small Steps successfully recruited to the role of Community and
Events Fundraiser - a Small Steps graduate mum - who is working hard to get the
Small Steps name out there. More local companies are approaching Small Steps to
find out how they can help.
Financial Review
As noted already, the charity has successfully increased the funds raised this year,
though with increasing costs the resulting net unrestricted income before fund
transfers of E31,514 is lower than the prior year (2024: £40,415).
charity's reserve policy of covering 6-months of running costs.
Total restricted and unrestricted funds at year end are £3,707,335 (2024:
£3,723,565) but the majority of these are restricted (the property) and so are not
available to meet ongoing funding requirements. The overall net expenditure for the
year of £16,230 (2024: E1,158) is due to the depreciation of restricted property
assets of E52,635 (2024: E52,635) which does not impact the unrestricted funds.
Trustees remain conscious of the charity's reliance entirely on voluntary donations
and continue to manage expenditure carefully. But they are keen to see the strategy
achieved, the potential of the donated property fully realised, and more families to
benefit. The amount of funds needing to be raised thus ever increases.
In other words, as last year, if the charity is to succeed in its aim of recruiting
additional staff to fully maximise the space of the building to benefit more children
and families, it needs to keep raising more money.
Risk Management
Risk is an everyday part of charitable activity and managing it effectively is essential
if the Trustees are to achieve their key objectives and safeguard the charity's funds
and assets. The Trustees at Small Steps have always been proactive in their response
to all risks and have established policies and procedures that are designed to provide
reasonable, but not absolute, assurance against them. As good governance dictates,
they take advice - including legal - and are constantly reviewing all areas of risk
management including Health and Safety and Safeguarding.
This year, with newly appointed Trustees joining the Board, it was decided to
establish a risk register across all aspects of the organisation. This was completed
just after year-end. It details two critical risks - around fundraising and financial
stability - with actions already taken to manage and mitigate them. All risks will be
reviewed regularly. The Board recognises that the charity is in a definite period of
change so in the coming year will increase the number of meetings to twice each
6 | Page

Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
academic term. Sub-Committees will continue to meet two weeks before each Board
Meeting.
Future Developments
Small Steps has been on a remarkable journey. Nearly three decades ago the charity
started in a small classroom supporting three physically disabled children. Now each
week we welcome just under 100 children and their families into the beautifully fit
for purpose building.
This year Small Steps published its strategy for the next four years - keen to fully
maximise the space of the building and to benefit more children and families. More
families will introduce new networks to Small Steps - an opportunity to increase /
diversify funding streams.
So, in the coming year, Small Steps will seek to do the following:
• Recruit more practitioner staff (2 FTE) to deliver more groups (up to 24 a
week in the coming year, then 30 a week by 2028).
• Recruit additional office staff - particularly an Office Assistant and a Business
Assistant to support the increased administrative tasks across the
organisation.
• Implement a CRM and upgrade financial systems and processes, to better
manage and use valuable data across the organisation.
• Appoint a new Chair of Trustees.
• Assign a Company Secretary.
• Review all employment contracts.
• Complete the project started to get appropriate branding on Sheen Road.
And, as always, Small Steps will retain links with the Conductive Education
Consortium UK (CEUK) - to consolidate the national voice for Conductive Education.
It will retain a free service for all the families. And it will sustain sufficient funds to
ensure running costs are covered for at least one more year.
Structure, Governance and Management
The charity is a company limited by guarantee from the members and therefore does
not have share capital. The liability of the members is limited to f1.
The Trustees, who are also the Directors for the purpose of company law, and who
served during the year and up to the date of signing the accounts were:
7 | Page

Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
A Samuelson
J Prevezer
Chair
Treasurer (appointed 13 Feb 2025,
resigned 23 September 2025)
J Brotherstone MBE
D Challinor
H Edwards
N Preston-Smith
A Richardson
D Marillat
F Haines
S Chapuran
B Sarson
T Theobalds
E Chadd
M Kelly
C Lort-Phillips
(appointed 13 Feb 2025)
(appointed 13 Feb 2025)
(resigned 22 May 2025)
(resigned 17 Oct 2024)
(resigned 17 Oct 2024)
(resigned 17 Oct 2024)
(resigned 17 Oct 2024)
The Trustees have the power to appoint new Trustees, who are then ratified by
ordinary resolution at a General Meeting.
The Charity Governance Code recommends that if a Trustee serve more than a 9-
year term, then this should be subject to rigorous review and should be explained in
the Trustee Annual Report'. The Board recognises that J Brotherstone and A
Samuelson have been Trustees for more than 9 years - their long view of the history
of the organisation being recognised as a valuable asset. The plan to appoint a new
Chair has been actioned - role description and advertised - with a likely successor to
A Samuelson being appointed at the AGM.
In addition to their responsibilities as Trustees, all the Board are Directors and
Members of the Company. The Board delegates the day-to-day management of Small
Steps to Anita Coppola MBE, Head of Small Steps - who is also a member.
The Board of Trustees governs Small Steps. Four (2024: seven) of the Board are
parents of Small Steps children.
In addition to the Trustees and staff, Small Steps is truly fortunate to benefit from
the hard work of many volunteers who support the charity and its activities. Too
numerous to mention, Small Steps would not be the place that it is without them.
Related Parties
small steps is an independent charity. No remuneration was paid to, or expenses
reimbursed to any of the Trustees or people connected to them. No transactions
were made with Trustees or connected persons other than voluntary unconditional
donations to the charity.
8| Page

Small Steps SFP
Trustees' Report
For the year ended 31 May 2025
External scrutiny
Due to the value of the total assets the charity is not eligible for audit exemption.
Last year TC Group Citroen Wells was appointed as auditor to the charity during the
period under review. This year, after a tendering process, Knox Cropper LLP was
appointed.
The Board of Trustees approved the Trustees' report.
A Samuelson
Trustee
tudes Samuels
Dated. 0b/11|25.
9 | Page

Small Steps SFP
Independent Auditor's Report
To the Trustees of Small Steps SFP
Opinion
We have audited the financial statements of Small Steps SFP (the 'charitable company') for
the year ended 31 May 2025 which comprise the Statement of Financial Activities (including
the Income and Expenditure Account), the Balance Sheet, statement of cash flows and the
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 (United Kingdom Generally Accepted
Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland'.
In our opinion the financial statements:
• give a true and fair view of the state of the charitable company's affairs as at 31
May 2025 and of its income and expenditure, for the year then ended;
• have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice, including Financial Reporting Standard 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland'; and
• have been prepared in accordance with the requirements of the Companies Act 2006.
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 charitable company 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
In auditing the financial statements, we have concluded that the trustees' use of the going
concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties
relating to events or conditions that, individually or collectively, may cast significant doubt
on the charitable company's ability to continue as a going concern for a period of at least
twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern
are described in the relevant sections of this report.
Other information
The other information comprises the information included in the Trustees' 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.
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
10| Page

Small Steps SFP
Independent Auditor's Report
To the Trustees of Small Steps SFP
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.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
• the information given in the Trustees' Report, which includes the directors' report
prepared for the purposes of company law, for the financial year for which the
financial statements are prepared is consistent with the financial statements; and
• the directors' report, included within the Trustees' Report, has been prepared in
accordance with applicable legal requirements.
Matters on which we are Required to Report by Exception
In the light of the knowledge and understanding of the charitable company 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:
• Proper and adequate accounting records have not been kept, or returns adequate
for our audit have not been received from branches not visited by us; or
• The financial statements are not in agreement with the accounting records and
returns; or
• Certain disclosures of Trustees' remuneration specified by law are not made; or
• We have not received all the information and explanations we require for our audit;
or
• The trustees were not entitled to prepare the financial statements in accordance
with the small companies regime and take advantage of the small companies
exemptions in preparing the trustees' report and from the requirement to prepare a
strategic report.
Responsibilities of Trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who
are also the directors of the charitable company 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
charitable company'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
11 | Page

Small Steps SFP
Independent Auditor's Report
To the Trustees of Small Steps SFP
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:
• The charitable company is required to comply with charity law and, based on our
knowledge of their activities, we identified that the legal requirement to accurately
account for restricted funds was of key significance.
• We gained an understanding of how the charitable company complied with their legal
and regulatory framework, including the requirement to properly account for
restricted funds, through discussions with management and a review of the
documented policies, procedures and controls.
• The audit team, which is experienced in the audit of charities, considered the
charitable company susceptibility to material misstatement and how fraud may
occur. Our considerations included the risk of management override.
• Our approach was to check that all restricted income was properly identified and
separately accounted for and to ensure that only valid and appropriate expenditure
was charged to restricted funds. This included reviewing journal adjustments and
unusual transactions.
A further description of our responsibilities for the audit of the financial statements is
located
Financial
Reporting
Council's
("FRC's") website
https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our
auditor's report.
Use of our report
This report is made solely to the charitable 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 charitable company's trustees those matters we are required
to state to them in an auditors' 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
charitable company and the charitable company's trustees as a body, for our audit work,
for this report, or for the opinions we have formed.
Koy copper Lit
Simon Goodridge (Senior Statutory Auditor)
For and on behalf of Knox Cropper LLP (Statutory Auditor)
65 Leadenhall Street
London
ЕСЗА 2AD
Date:
6/11/25
12 | Page

• Small Steps SFP
Statement of Financial Activities
(Including the Income and Expenditure Account)
For the year ended 31 May 2025
Unrestricted
Note
Funds
Restricted
Funds
Total
Funds
Year
Ended
2025
Total
Funds
Year
Ended
2024
€
INCOME AND
EXPENDITURE
Income from:
Grants and donations
Other trading activities
Investments
Total Income
2
3
4
Expenditure upon:
Raising Funds
Charitable Activities
5
6
Total Expenditure
Net Income/(Expenditure)
Transfers between funds
15
Net Movement in funds for the year
let funds at 31 may 202
448,561
2,395
7,517
458,473
61,559
365,400
426,959
31,514
2,310
33,824
277,856
311,680
11560
141,566
189,310
189,310
(47,744)
(2,310)
(50,054)
3,445,709
3,395,655
590,127
2.395
600,039
61,559
554,710
616,269
(16,230)
(16,230)
3,723,565
3,707,335
The notes on pages 16 to 24 form part of these financial statements.
All activities derived from continuing operations in each of the above two financial periods.
469,346
84,685
7,040
561,071
85,641
476,588
562,229
(1,158)
(1,158)
3,724,723
3,723,565
13 | Page

Small Steps SFP
Statement of Financial Position
For the year ended 31 May 2025
2025
Fixed Assets
Property, plant and equipment
Current Assets
Debtors
Cash at bank and in hand
Creditors: Amounts falling due within one
year
Net Current Assets
Total Assets Less Liabilities
Funds
Restricted
Unrestricted
Notes
12
13
14
3,247,902
41,686
435,294
476,980
(17,547)
459,433
3,707,335
15
3,395,665
311,680
3,707,335
The notes on pages 16 to 24 form part of these financial statements.
The financial statements were approved by the Board and authorised for issue on
Novelber 2025 and signed on its behalf by:
Audee Saumelsa
Name: ANAREA CAMLIESON.
Trustee
Company Registration Number: 08353635
Registered Charity Number: 1150651
14 | Page
2024
3,300,537
50,943
391,771
442,714
(19,686)
423,028
3,723,565
3,445,709
277,856
3,723,565

Small Steps SFP
Statement of Cashflows
For the year ended 31 May 2025
Notes
17
Net cash provided by operating activities
Investing activities
Investment income received
Net cash provided by investing activities
Net change in cash and cash equivalents in the
period
Reconciliation of net cash flow to movement in net cash
Movement in net cash in the period
Net cash and cash equivalents brought forward
Net cash and cash equivalents carried forward
2025
36,006
7,517
7,517
43,523
2024
18,197
7,040
7,040
25,237
43,523
391,771
435,294
25,237
366,534
391,771
The charity has not provided an analysis of changes in net debt as it does not have any long-term
financing arrangements.
15 | Page

Small Steps SFP
Notes to the Financial Statements
For the year ended 31 May 2025
1 Accounting Policies
Charity information
Small Steps SFP is a private company limited by guarantee incorporated in England and Wales. The
registered office is at 17-19 Worple Way, Richmond, TW10 6DG.
Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance
with the accounting policies set out below.
The financial statements comply with the charity's
governing document, the Charities Act 2011, the accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their financial statements in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 second edition -
effective from January 2019).
The Charity is a Public Benefit Entity as defined by FRS102. The financial statements are prepared in
Sterling, which is the functional currency of the Charity.
Going Concern
The accounts have been prepared on the assumption that the charity is able to continue as a going
concern, which the trustees consider appropriate having regard to the current level of unrestricted
reserves. There are no material uncertainties about the charity's ability to continue as a going concern.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions
attached to the item of income have been met, it is probable that the income will be received, and the
amount can be measured reliably.
Income from investments and interest on funds held on deposit is included when receivable and the
amount can be measured reliably by the charity.
Donated facilities and services
Donated professional services and donated facilities are recognised as income when the charity has
control over the item, any conditions associated with the donated item have been met, the receipt of
economic benefit from the use by the charity of the item is probable and that economic benefit can be
measured reliably.
On receipt, donated professional services and donated facilities are recognised on the basis of the value
of the gift to the charity which is the amount the charity would have been willing to pay to obtain
services or facilities of equivalent economic benefit on the open market; a corresponding amount is
then recognised in expenditure in the period of receipt.
In accordance with the Charities SORP FRS 102, time and services provided by general volunteers are
not recognised; refer to the Trustees' Report for more information about their contribution.
Expenditure and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Wherever possible costs are directly attributed to these
headings. Costs common to more than one area are apportioned on the basis of staff time.
Governance costs are those incurred in the governance of the charity and are primarily associated with
the constitutional and statutory requirements. These are included within the support costs of the
charity.
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Small Steps SFP
Notes to the Financial Statements
For the year ended 31 May 2025
Irrecoverable VAT is charged as a cost against the activity for which expenditure was incurred.
Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activity.
Support costs include office administration costs and governance costs which
support the charity's activity.
These costs have been allocated between cost of raising funds and expenditure on charitable activities.
Support costs have been allocated to cost categories based on the estimated usage of supporting
resources and an estimate of staff time spent on each category.
Fund Accounting
Unrestricted funds are available to use to further any purposes of the charitable undertaking.
Restricted funds are donated for particular areas of the charity work or to cover particular expenses.
Tangible Fixed Assets
Purchased tangible fixed assets are initially recorded at cost and donated tangible assets are recorded
at fair value. All tangible fixed assets apart from freehold land are depreciated over their estimated
economic life. Depreciation is recognised so as to write off the cost or valuation of assets less their
residual values over their useful lives on the following bases:
Freehold land
Not depreciated
Freehold buildings
50 years straight line
Fixtures and fittings
20 years straight line
Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid investments with a maturity of three
months or less from the date of acquisition or opening of the deposit or similar account.
Taxation
As a charity, the company is exempt from tax on income and gains falling within tax legislation to the
extent that these are applied to its charitable objects. No tax charges have arisen on the company in
the year.
Retirement benefits
Pension costs include payments made directly to individual defined contribution schemes held by
members of staff.
Accounting estimates and key judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent
from other sources. The estimates and underlying assumptions are based on historical experience and
other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised if the revision affects only that
period, or in the period of the revision and future periods if the revision affects both current and future
periods.
The key sources of estimation uncertainty that have a significant effect on the amounts
recognised in the financial statements are depreciation and theatre tax relief.
17 | Page

Small Steps SFP
Notes to the Financial Statements
For the year ended 31 May 2025
2 INCOME FROM GRANTS AND DONATIONS
Unrestricted
Funds
Donations and gifts
Grants
Donated facilities and services
Total Income from Grants and
Donations
438,561
10,000
448,561
Income from Grants and Donations
381,848
Restricted
Funds
141,566
141,566
87,498
Total
2025
438,561
141,566
10,000
590,127
469,346
Total
2024
367,974
96,072
5,300
469,346
2024
Donated facilities and services
Donated services in the current and prior years include legal services. The charity is grateful to Sidley
Austin LLP for their generous provision of pro bono legal services.
The charity benefits greatly from the involvement and enthusiastic support of its many volunteers. In
accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general
volunteers is not recognised in the accounts.
3 INCOME FROM OTHER TRADING ACTIVITIES
Fundraising events
4 INCOME FROM INVESTMENTS
Investment income
5 RAISING FUNDS:
Fundraising and publicity
Costs of generating donations and grants
Costs of organising fundraising events
Staff costs
Unrestricted
2025
2,395
Unrestricted
2025
7,517
2025
10,673
312
50,574
61,559
Unrestricted
2024
84,685
Unrestricted
2024
7,040
2024
15,190
23,111
47,340
85,641
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• Small Steps SFP
Notes to the Financial Statements
For the year ended 31 May 2025
6 CHARITABLE ACTIVITIES
Staff costs
Depreciation and impairment
Premises costs
Other direct charitable expenditure
Support costs (Note 8)
Governance costs (Note 8)
Analysis by fund
Unrestricted funds
Restricted funds
2025
342,257
56,185
52,635
8,380
459,457
78,045
17,208
554,710
365,400
189,310
554,710
2024
301,365
52,635
49,373
5,975
409,348
48,563
18,677
476,588
347,517
129,071
476,588
7 TRUSTEES
None of the Trustees (or any persons connected with them) received any remuneration or benefits from
the charity during the year.
8 SUPPORT AND GOVERNANCE COSTS
Governance
costs
State and other administration costs
Legal and professional fees
Audit fees
Total support and governance costs
2025
Total support and governance costs 2024
Support
costs
34,046
33,999
10,000
78,045
48,563
1,857
9,540
17,208
18,677
Total
2025
39,863
35,850
10,000
9,540
95,253
67,240
All support and governance costs have been allocated to the charity's sole charitable activity.
Total
2024
37,653
16,487
3,800
9,300
67,240
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Small Steps SFP
Notes to the Financial Statements
For the year ended 31 May 2025
9 NET MOVEMENT IN FUNDS
This is stated after charging:
Depreciation of fixed assets
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration
Statutory audit
Other services
10 STAFF COSTS AND NUMBERS
Staff costs were as follows:
2025
52,635
:
9,540
2024
52,635
:
9,300
Salaries and Wages
Social Security Costs
Pension Costs
2025
385,153
30,887
16,654
432,694
2024
343,279
28,241
14,838
386,358
One employee received remuneration in excess of £60,000 in the year (2024: 1) as follows:
2025
2024
£70,000 - £79,999
1
1
The key management personnel of the charitable company, other than the Trustees, is the Head of
Small Steps. The total employee benefits of the key management personnel were 678,433 2024:
€76,291)
Average monthly number of employees during the year was:
Full Time
Part Time
Total
2025
6
6
12
2024
6
6
12
The average monthly full time equivalent employees during the year were 9(2024: 9)
11 TAXATION
The Charity is exempt from corporation tax as all its income is charitable and is applied for charitable
purposes.
20 | Page

• Small Steps SFP
Notes to the Financial Statements
For the year ended 31 May 2025
12 TANGIBLE FIXED ASSETS
Cost
At 1 June 2024
At 31 May 2025
Depreciation
At 1 June 2024
Charge for the year
At 31 May 2025
Net Book Value
At 31 May 2025
At 31 May 2024
=
Freehold
land &
buildings
3,067,858
3,067,858
116,804
31,357
148,161
2,919,697
2,951,054
13 DEBTORS
Other receivables
Prepayments and accrued income
14 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other taxation and social security
Accruals
21 | Page
Fixtures
and
fittings
425,565
425,565
76,082
21,278
97,360
328,205
349,483
Total
€
3,493,423
3,493,423
192,886
52,635
245,521
3,247,902
3,300,537
2025
24,166
17,520
41,686
2024
35,784
15,159
50,943
2025
8,615
10,932
17,547
2024
5,789
13,897
19,686

Small Steps SFP
Notes to the Financial Statements
For the year ended 31 May 2025
15 STATEMENT OF FUNDS
Balance at
2024
RESTRICTED FUNDS
Staff costs
Provision of classes
Resources and equipment
Premises costs
Donated asset
TOTAL RESTRICTED FUNDS
UNRESTRICTED FUNDS
GENERAL FUNDS
TOTAL FUNDS
3,125
13.000
3,300,537
3,445,709
277,856
3,723,565
Income
16,000
63,102
60,390
141,566
458,473
600,039
Expenditure
Transfers
Investment
Gain/Loss
(16,314)
(61,174)
(3,002)
(56, 185)
(52,635)
(189,310)
(426,959)
(616,269)
(2,310)
(2,310)
2,310
Balance at
2025
2,811
6,000
138,942
3,247,902
3,395,655
311,680
3,707,335
Purposes of restricted funds
Staff costs
Provision of classes
Resources and equipment
Premises costs
Donated assets
Transfer
These funds comprise grants and donations towards specific staff
costs for specific periods of time.
These funds comprise grants and donations towards the running
costs of teaching/ therapy sessions undertaken by the charity and
are for specific periods of time.
These funds comprise grants and donations towards the cost of
specific items of equipment or resources (such as training sessions
and provision of external services) to the charitable activities.
These funds comprise grants and donations towards the
maintenance and renovation of the premises in which the charity
undertakes its main activities.
These funds comprise the value of the property donated to the
Amounts are transferred between restricted and unrestricted
funds when the donor has agreed that restrictions cease to apply
and the funds may be utilised for general running costs
22 | Page