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 2024
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 2024
| 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 2024
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 2024. 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
We hope this financial year to continue to raise money for the upkeep of the clubhouse and new equipment.
We have raised minimum funds from local events and donations this year due we think to the general financial climate. It is now becoming harder to finance the running of the clubhouse and provide treats and outings for our families.
Activities have been scaled down this year due to funding. We still opened the clubhouse and pool twice a week, picnics in the park and coffee mornings continued. We did a trip to Chessington World of Adventures and a Christmas party.
As trustees we have noticed the decline in families needing our support as children get older and their needs change. Activities for older children are being made available through Councils and different local groups with special sessions for SEN children at reduced rates.
FINANCIAL REVIEW
Financial position
During the year the Charity suffered a deficit of £4,600
Reserves policy
As at 31 May 2023 the free reserves of the Charity were £27,371 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
Trustees
Mrs L Mumford A C Congram Mrs J Mumford A Steltner D T Mumford
Company Secretary
Page 1
ONE STEP AT A TIME.ME
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024
REFERENCE AND ADMINISTRATIVE DETAILS
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 12 August 2025 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 2024.
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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
12 August 2025
Page 3
ONE STEP AT A TIME.ME
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 69 Other trading activities 2 520 Total 589 EXPENDITURE ON Raising funds 1,011 Charitable activities Children's activities 4,178 Total 5,189 NET INCOME/(EXPENDITURE) (4,600) RECONCILIATION OF FUNDS Total funds brought forward 31,971 TOTAL FUNDS CARRIED FORWARD 27,371 |
2023 Total funds £ 1,165 2,362 3,527 3,012 8,223 11,235 (7,708) 39,679 31,971 |
|---|---|
The notes form part of these financial statements
Page 4
ONE STEP AT A TIME.ME
BALANCE SHEET 31 MAY 2024
| 2024 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 27,532 CURRENT ASSETS Debtors 7 2,638 Cash at bank - 2,638 CREDITORS Amounts falling due within one year 8 (2,799) NET CURRENT ASSETS (161) TOTAL ASSETS LESS CURRENT LIABILITIES 27,371 NET ASSETS 27,371 FUNDS 10 Unrestricted funds 27,371 TOTAL FUNDS 27,371 |
2023 Total funds £ 28,147 2,638 4,073 6,711 (2,887) 3,824 31,971 31,971 31,971 31,971 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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 2024
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 12 August 2025 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 2024
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
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 | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Fundraising events | 520 | 2,362 |
continued...
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ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 615 | 615 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 1,165 |
| Other trading activities | 2,362 |
| Total | 3,527 |
| EXPENDITURE ON | |
| Raising funds | 3,012 |
| Charitable activities | |
| Children's activities | 8,223 |
| Total | 11,235 |
| NET INCOME/(EXPENDITURE) | (7,708) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 39,679 |
| TOTAL FUNDS CARRIED FORWARD | 31,971 |
continued...
Page 8
ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
| 6. TANGIBLE FIXED ASSETS Freehold Plant and property machinery £ £ COST At 1 June 2023 and 31 May 2024 26,298 6,154 DEPRECIATION At 1 June 2023 - 4,305 Charge for year - 615 At 31 May 2024 - 4,920 NET BOOK VALUE At 31 May 2024 26,298 1,234 At 31 May 2023 26,298 1,849 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other debtors 2,638 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Bank loans and overdrafts (see note 9) 8 Other creditors 2,131 Accrued expenses 660 2,799 9. LOANS An analysis of the maturity of loans is given below: 2024 £ Amounts falling due within one year on demand: Bank overdrafts 8 |
Totals £ 32,452 |
Totals £ 32,452 |
|---|---|---|
| 4,305 615 |
||
| 4,920 | ||
| 27,532 | ||
| 28,147 | ||
| 2023 £ 2,638 |
||
| 2023 £ - 2,107 780 |
||
| 2,887 | ||
| 2023 £ - |
continued...
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ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
10. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||
|---|---|---|
| Net | ||
| movement | At | |
| At 1.6.23 | in funds | 31.5.24 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 31,971 |
(4,600) | 27,371 |
| TOTAL FUNDS 31,971 |
(4,600) | 27,371 |
| Net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 589 |
(5,189) | (4,600) |
| TOTAL FUNDS 589 |
(5,189) | (4,600) |
| Comparatives for movement in funds | ||
| Net | ||
| movement | At | |
| At 1.6.22 | in funds | 31.5.23 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 39,679 |
(7,708) | 31,971 |
| TOTAL FUNDS 39,679 |
(7,708) | 31,971 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 3,527 |
(11,235) | (7,708) |
| TOTAL FUNDS 3,527 |
(11,235) | (7,708) |
continued...
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ONE STEP AT A TIME.ME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.6.22 | in funds | 31.5.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 39,679 | (12,308) | 27,371 |
| TOTAL FUNDS | 39,679 | (12,308) | 27,371 |
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 | 4,116 | (16,424) | (12,308) |
| TOTAL FUNDS | 4,116 | (16,424) | (12,308) |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2024.
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ONE STEP AT A TIME.ME
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 69 | 1,165 |
| Other trading activities | ||
| Fundraising events | 520 | 2,362 |
| Total incoming resources | 589 | 3,527 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Fundraising activities | 1,011 | 3,012 |
| Charitable activities | ||
| Postage and stationery | 252 | 698 |
| Sundries | 134 | 362 |
| Children's treats | 258 | 3,037 |
| Equipment | 1,076 | 493 |
| Insurance | 232 | 146 |
| Garden materials | 476 | 334 |
| Rent | 220 | 715 |
| Repairs and renewals | - | 340 |
| Clothing | 312 | 19 |
| Plant and machinery | 615 | 615 |
| 3,575 | 6,759 | |
| Support costs | ||
| Management | ||
| Telephone | 317 | 592 |
| Motor expenses | 46 | 450 |
| 363 | 1,042 | |
| Finance | ||
| Bank charges | - | 2 |
| Governance costs | ||
| Accountancy and legal fees | 240 | 420 |
| Total resources expended | 5,189 | 11,235 |
| Net expenditure | (4,600) | (7,708) |
This page does not form part of the statutory financial statements
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