REGISTERED COMPANY NUMBER: CE002054 (England and Wales) REGISTERED CHARITY NUMBER: 1157341
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023 FOR ONE STEP AT A TIME.ME
L & F Accounting Ltd 18 The Broadway Stoneleigh Epsom Surrey KT17 2HU
ONE STEP AT A TIME.ME
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023
Page Report of the Trustees 1 to 2 Independent Examiner's Report 3 Statement of Financial Activities 4 Balance Sheet 5 to 6 Notes to the Financial Statements 7 to 11 Detailed Statement of Financial Activities 12
ONE STEP AT A TIME.ME
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2023. The trustees have adopted the provisions of 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 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
This financial year we have continued to raise money to improve our clubhouse with a new roof and general maintenance. New play equipment and a 12ft x 12ft swimming pool were purchased to meet the varying needs and ages of the children.
and attending local events. One Step at a Time.me was Fest event in Cheam. We continue to benefit from the alongside the local support from Morrison's, Dobbie's events were arranged for our families this year including days full potential this year, opening for regular play sessions anxieties and uncertainties whilst at the same time enabling in a safe environment. It has been rewarding to welcome to another year where we can support our families, and friendly haven for them to come and be themselves of the Charity were £33,771 and the Trustees consider this
Money was raised by organising and attending local events. One Step at a Time.me was chosen to receive the ticket money this year from the Feasty Fest event in Cheam. We continue to benefit from the enormous support of the Moto GP both with fundraising and donations alongside the local support from Morrison's, Dobbie's Garden Centre, Police and Little League which have also donated items and cash.
A great many outings and social events were arranged for our families this year including days out, trampolining, pony riding, parties, coffee mornings and darts evenings both for parents and for carers.
We have used our facilities to their full potential this year, opening for regular play sessions which bring families together to socialise and to share anxieties and uncertainties whilst at the same time enabling them to make new friends while the children play and develop in a safe environment. It has been rewarding to welcome new families to our little community.
As trustees, we now look forward to another year where we can support our families, welcome new ones with their special children and provide a safe and friendly haven for them to come and be themselves without discrimination whilst at the same time allowing their parents and carers to relax and feel part of our community.
FINANCIAL REVIEW
Financial position
During the year the Charity suffered a deficit of £5,908.
Reserves policy
As at 31 May 2023 the free reserves of the Charity were £33,771 and the Trustees consider this to be a reasonable level of reserves to ensure that the Charity is able to maintain the facility and support to the children and their families.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE002054 (England and Wales)
Registered Charity number
1157341
Registered office
61 St Margaret's Avenue Sutton Surrey SM3 9TU
Page 1
ONE STEP AT A TIME.ME
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2023
Trustees
Mrs L Mumford A C Congram Mrs J Mumford A Steltner D T Mumford
Company Secretary
Independent Examiner
Kevin A. Mallett L & F Accounting Ltd 18 The Broadway Stoneleigh Epsom Surrey KT17 2HU
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs L Mumford - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ONE STEP AT A TIME.ME
Independent examiner's report to the trustees of One Step at a Time.Me ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2023.
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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company 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 accounts 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
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
with the accounting requirements of Section 396 of the give a true and fair view which is not a matter considered prepared in accordance with the methods and principles
-
for accounting and reporting by charities (applicable to charities across no other matters in connection with the examination
-
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
-
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
-
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)).
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 accounts to be reached.
Kevin A. Mallett
L & F Accounting Ltd 18 The Broadway Stoneleigh Epsom Surrey KT17 2HU
Date: .............................................
Page 3
ONE STEP AT A TIME.ME
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2023
| DRAFT 2023 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,165 Other trading activities 2 2,362 Total 3,527 EXPENDITURE ON Raising funds 1,212 Charitable activities Children's activities 8,223 Total 9,435 NET INCOME/(EXPENDITURE) (5,908) RECONCILIATION OF FUNDS Total funds brought forward 39,679 TOTAL FUNDS CARRIED FORWARD 33,771 |
2022 Total funds £ 1,241 15,403 |
|---|---|
| 16,644 | |
| 4,455 9,686 |
|
| 14,141 | |
| 2,503 37,176 |
|
| 39,679 | |
The notes form part of these financial statements
Page 4
ONE STEP AT A TIME.ME
BALANCE SHEET 31 MAY 2023
| 2023 | 2022 | |
|---|---|---|
| Unrestricted | Total | |
| fund | funds | |
| Notes | £ | £ |
| FIXED ASSETS | ||
| Tangible assets 6 |
28,147 | 28,762 |
| CURRENT ASSETS | ||
| Debtors 7 |
4,438 | 4,438 |
| Cash at bank | 4,073 | 9,082 |
| 8,511 | 13,520 | |
| DRAFT CREDITORS Amounts falling due within one year 8 (2,887) (2,603) NET CURRENT ASSETS 5,624 10,917 TOTAL ASSETS LESS CURRENT LIABILITIES 33,771 39,679 NET ASSETS 33,771 39,679 FUNDS 9 Unrestricted funds 33,771 39,679 TOTAL FUNDS 33,771 39,679 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the yea ended 31 May 2023. The members have not required the company to obtain an audit of its financial statements for the year ende 31 May 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 th |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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
Page 5
continued...
ONE STEP AT A TIME.ME
BALANCE SHEET - continued 31 MAY 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
L Mumford - Trustee
The notes form part of these financial statements
Page 6
ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
-
in the Statement of Financial Activities once the charity has as expenditure as soon as there is a legal or constructive it is probable that a transfer of economic benefits will be can be measured reliably. Expenditure is accounted for that aggregate all cost related to the category. Where they have been allocated to activities on a basis
-
the following annual rates in order to write off each asset - 10% on cost for particular restricted purposes within the objects
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
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. Restricted funds can only be used for particular restricted purposes within the objects of 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.
2.
OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Fundraising events | 2,362 | 15,403 |
continued...
Page 7
ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2023
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2023 | 2023 | 2022 | ||
|---|---|---|---|---|
| £ | £ | |||
| Depreciation - owned assets | 615 | 615 | ||
| 4. | TRUSTEES' REMUNERATION AND BENEFITS | |||
| There were no trustees' remuneration or other benefits for the year ended 31 May | 2023 | nor for the year ended | ||
| 5. | DRAFT 31 May 2022. Trustees' expenses There were no trustees' expenses paid for the year ended 31 May 2023 nor for the year ended 31 May 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,241 Other trading activities 15,403 Total 16,644 EXPENDITURE ON Raising funds 4,455 Charitable activities Children's activities 9,686 Total 14,141 |
|||
| NET INCOME | 2,503 | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 37,176 | |||
| TOTAL FUNDS CARRIED FORWARD | 39,679 |
continued...
Page 8
ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2023
| 6. | TANGIBLE FIXED ASSETS | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|---|
| Freehold | Plant and | |||||
| property | machinery | Totals | ||||
| £ | £ | £ | ||||
| COST | ||||||
| At 1 June 2022 and 31 May 2023 | 26,298 | 6,154 | 32,452 | |||
| DEPRECIATION | ||||||
| At 1 June 2022 | - | 3,690 | 3,690 | |||
| Charge for year | - | 615 | 615 | |||
| At 31 May 2023 | - | 4,305 | 4,305 | |||
| 7. 8. 9. |
DRAFT NET BOOK VALUE At 31 May 2023 26,298 1,849 At 31 May 2022 26,298 2,464 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 £ Other debtors 4,438 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 £ Other creditors 2,107 Accrued expenses 780 2,887 MOVEMENT IN FUNDS Net movement At 1.6.22 in funds £ £ |
28,147 28,762 2022 £ 4,438 2022 £ 1,883 720 2,603 At 31.5.23 £ |
||||
| Unrestricted funds | ||||||
| General fund | 39,679 | (5,908) | 33,771 | |||
| TOTAL FUNDS | 39,679 | (5,908) | 33,771 |
continued...
Page 9
ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2023
9. 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 | 3,527 | (9,435) | (5,908) | |
| DRAFT TOTAL FUNDS 3,527 (9,435) Comparatives for movement in funds Net movement At 1.6.21 in funds £ £ Unrestricted funds General fund 37,176 2,503 TOTAL FUNDS 37,176 2,503 Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 16,644 (14,141) TOTAL FUNDS 16,644 (14,141) |
(5,908) At 31.5.22 £ 39,679 39,679 Movement in funds £ 2,503 2,503 |
|||
| A current year 12 months | and prior year 12 months combined position is as follows: | |||
| Net | ||||
| movement | At | |||
| At 1.6.21 | in funds | 31.5.23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 37,176 | (3,405) | 33,771 | |
| TOTAL FUNDS | 37,176 | (3,405) | 33,771 |
continued...
Page 10
ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2023
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Incoming Resources Movement resources expended in funds £ £ £ Unrestricted funds General fund 20,171 (23,576) (3,405) TOTAL FUNDS 20,171 (23,576) (3,405) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 May 2023.
10. RELATED PARTY DISCLOSURES
Page 11
ONE STEP AT A TIME.ME
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2023
| 2023 | 2023 | 2022 | ||
|---|---|---|---|---|
| £ | £ | |||
| INCOME AND ENDOWMENTS | ||||
| Donations and legacies | ||||
| Donations | 1,165 | 1,241 | ||
| Other trading activities | ||||
| Fundraising events | 2,362 | 15,403 | ||
| Total incoming resources | 3,527 | 16,644 | ||
| EXPENDITURE Raising donations and legacies Fundraising activities Charitable activities Postage and stationery Sundries Children's treats Equipment Insurance Garden materials Rent Repairs and renewals Clothing Plant and machinery Support costs Management Telephone Travel and subsistence Motor expenses |
DRAFT | 1,212 698 362 3,037 493 146 334 715 340 19 - 6,144 592 - 450 1,042 |
4,455 454 432 4,083 581 146 651 550 438 591 615 8,541 566 32 187 785 |
|
| Finance | ||||
| Bank charges | 2 | - | ||
| Plant and machinery | 615 | - | ||
| 617 | - | |||
| Governance costs | ||||
| Accountancy and legal fees | 420 | 360 | ||
| Total resources expended | 9,435 | 14,141 | ||
| Net (expenditure)/income | (5,908) | 2,503 |
This page does not form part of the statutory financial statements
Page 12