Charity Registration number 1157097
## Small-Steps Charity
Annual Report and Financial Statements
for the Year Ended 31 December 2021
1
## **Small-Steps Charity**
|**Contents of Annual Report and Finanical Statements**|**Contents of Annual Report and Finanical Statements**|
|---|---|
||**Page(s)**|
|Reference and Adminisrative Details||
|Trustees' Report|2 to 4|
|Independent examiner's report||
|Statement of financial activities||
|Balance Sheet||
|Notes to the financial statements|8 to 9|
2
## **Small-Steps Charity**
## **Reference and Administrative Details**
Charity name Small-Steps Charity Charity registration number 1157097 Correspondence address 118 Alderbrook Road Solihull B91 1NS Trustees S V Deshpande S Deshpande R Vairavaraja A Pal Independent Examiner Parkar Accountants 19/21 Hatchett Street Hockley Birmingham B19 3NX
3
## **Small-Steps Charity**
## **Trustees' Report**
The Trustees present their annual report together with the unaudited financial statements of SmallSteps Charity (the charity for the year ended 31 December 2021). The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements.
## **Structure, Governance and Management**
## Governing document
Small-Steps Charity ("the charity") is a Charitable Trust that was formed at a meeting of the Trustees in November 2013. The charity was registered with the Charity commission on 16 May 2014.
## Method of appointment and induction of new Trustees
New Trustees are appointed at the Annual General Meeting and are briefed on their legal obligations under charity law, the content of the charity's constitution, and its recent performance.
## Organisational structure and decision making
The board of Trustee's oversee the running of the charity on a day to day basis. All operational decisions are made at board meetings which are held frequently throughout the year.
## Risk management
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
## **Objectives and Activities**
## Summary of objectives
Small Steps charity is funding the entire yearly cost of the MAHAN Malnutrition Programme since 2019. in 2021, 500 children were treated for severe malnutrition with positive results in over 60% with significant reduction of overall mortality. This includes procurement of raw materials for the high calorie foods for babies, training the local health workers and provision of set up of home vegetable farms.
## Public benefit
The Trustees frequently review the objectives and activities of the charity to ensure that they provide an overall benefit to the public. In carrying out this review the Trustees have considered the Charity Commission's general guidance on public benefit.
4
## **Small-Steps Charity**
## **Trustees' Report**
## **Financial Review**
## Reserves policy
The charity's reserve policy is to build a sufficient level of reserves to enable the trustees to enable the charity to continue its operations.
## Principle funding
During the year the year the charity raised a total of £25,967 in voluntary donations before charitable expenditure. The Trustee's would like to thank all the donors for there generous support.
## **Plans for the Future**
The charity's plans for the future are to continue raising funds to support it's aims and objectives.
## **Statement of Trustees' Responsibilities**
Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
make judgesments and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existance.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the charities Act 2011. They are also responsible for safeguarding the assets if the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 16th February 2024 and signed on their behalf by:
S V Deshpande Trustee
A Pal Trustee
5
## **Small-Steps Charity**
## **Independent Examiner's Report to the Trustees of**
I report on the accounts of the Trust for the year ended 31 December 2021, which are set out on pages 6 to 10.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
- 1) examine the accounts under section 145 of the Charities Act,
- 2) follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
- 3) state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view' and the report is limited to those matters set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act,
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Parkar Accountants 16th February 2024
19-21 Hatchett Street Birmingham, B19 3NX
6
## **Small-Steps Charity**
## **Statement of Financial Activities for the Year Ended 31 December 2021**
|**Incoming resources**
Incoming resources from generated funds
Donations
Total incoming resources
**Resources expended**
Project/events expenditure
Post and stationery
Insurance
Accountancy
Bank charges
Total resources expended
Net movement of funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
25,967
25,967
30,933
45
0
0
150
31,128
-5,161
41,101
35,940|**Total Funds**
**2021**
**£**
25,967
25,967
30,933
45
0
0
150
31,128
-5,161
41,101
35,940|**Total Funds**
**2020**
**£**
4,669
4,669
899
20
271
0
0
1,190
3,479
37,622
41,101|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
The charity has recognised no gains or losses for the year other than the results above.
The notes on pages 8 and 9 form an integral part of these financial statements
7
## **Small-Steps Charity**
## **Balance Sheet as at 31 December 2021**
|**Note**
**Current Assets**
Cash at bank
**Creditors: Amounts falling**
**due within one year**
3
**Net Current Assets**
**Net Assets**
**The funds of the charity:**
**Unrestricted Funds**
Unrestricted income funds
**Total Charity Funds**|**2021**
**£**
35,940
0|**2021**
**£**
35,940
35,940
35,940
35,940|**2020**
**2020**
**£**
**£**
41,101
0
41,101
41,101
41,101
41,101|
|---|---|---|---|
Approved by the Board on 16th February 2024 and signed on their behalf by:
S V Deshpande A Pal Trustee Trustee
8
## **Small-Steps Charity**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **1) Accounting policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)' issued in March 2005, applicable accounting standards and the charitites Act 2011.
## **Change of accounting basis**
As a result of adopting the accruels accounting basis during the year, the comparitive figures for the prior period have been restated.
## **Fund accountancy policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
## **Incoming resources**
Donations are recognised where there is entitelement, certainty of receipt and the amount can be measured with sufficient reliability.
## **Resources expended**
Liabilities are recognised as soon as ther is a legal or contructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified uncer headings that aggregate all costs related to the category.
Costs of generating funds are the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those cost of an indirect nature necessary to support them.
## **Governance costs**
Governance costs include costs of the preapration and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advise to trustees on governance or constitutional matters,
## **Support costs**
Support costs include cental functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property cost by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
9
## **Small-Steps Charity**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
…………..continued
## **2) Trustees' remuneration**
No trustees received any remuneration during the year.
## **3) Creditors: amounts falling due within one year**
|Accrual|**2021**
**£**
0
0|**2020**
**£**
0
0|
|---|---|---|
## **4) Related parties**
Controlling entity
The charity is controlled by the trustees.
## **5) Analysis of funds**
|**General Funds**
Unrestricted income
fund|**At 1 January**
**2021**
**£**
41,101|**Incoming**
**resources**
**£**
25,967|**Resources**
**expended**
**£**
31,128|**At 31 December**
**2021**
**£**
35,940|
|---|---|---|---|---|
10