**REGISTERED CHARITY NUMBER: 1161146** **Report of the Trustees and** ## **Unaudited Financial Statements** **for the Year Ended 30 September 2024** **for** **Tiny-Steps** ## **Tiny-Steps** ## **Contents of the Financial Statements for the Year Ended 30 September 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Statement of Financial Activities**||2|| |**Statement of Financial Position**||3|| |**Notes to the Financial Statements**|4|to|7| |**Detailed Statement of Financial Activities**||8|| ## **Tiny-Steps** ## **Report of the Trustees for the Year Ended 30 September 2024** The trustees present their report with the financial statements of the charity for the year ended 30 September 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 are actively raising funds to open a local sensory centre and social cafe in the Northwich or Winsford area for children and young people with additional needs and disabilities in Cheshire West and surrounding areas. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1161146 ## **Principal address** 221 Hartford Road Davenham Northwich Cheshire CW9 8JP ## **Trustees** Mrs L Clifton M A Clifton Mrs S M Rayner S J Burstow Mrs C M Yarwood Mrs D Dixon S M Greensill Approved by order of the board of trustees on 30 June 2025 and signed on its behalf by: Mrs L Clifton - Trustee Page 1 ## **Tiny-Steps** ## **Statement of Financial Activities for the Year Ended 30 September 2024** |30.9.24
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
38,961
**EXPENDITURE ON**
Raising funds
2
20,229
**NET INCOME**
18,732
**RECONCILIATION OF FUNDS**
Total funds brought forward
229,129
**TOTAL FUNDS CARRIED FORWARD**
247,861|30.9.23
Total
funds
£
40,839| |---|---| ||22,686| ||18,153
210,976| ||229,129| The notes form part of these financial statements Page 2 ## **Tiny-Steps** ## **Statement of Financial Position 30 September 2024** |30.9.24
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank and in hand
247,861
**NET CURRENT ASSETS**
247,861
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
247,861
**NET ASSETS**
247,861
**FUNDS**
5
Unrestricted funds
247,861
**TOTAL FUNDS**
247,861|30.9.23
Total
funds
£
229,129| |---|---| ||229,129| ||229,129| ||229,129| ||229,129| ||229,129| The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2025 and were signed on its behalf by: L Clifton - Trustee S J Burstow - Trustee The notes form part of these financial statements Page 3 ## **Tiny-Steps** ## **Notes to the Financial Statements for the Year Ended 30 September 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1. ## **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. ## **Taxation** The charity is exempt from 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. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. continued... Page 4 ## **Tiny-Steps** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2024** ## **2. RAISING FUNDS** ## **Raising donations and legacies** |**Raising donations and legacies**||| |---|---|---| ||30.9.24|30.9.23| ||£|£| |Room hire|10,795|12,125| |Equipment hire and refreshments|8,405|9,441| |Support costs|1,029|-| ||20,229|21,566| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|40,839| |**EXPENDITURE ON**|| |Raising funds|22,686| |**NET INCOME**|18,153| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|210,976| |**TOTAL FUNDS CARRIED FORWARD**|229,129| Page 5 continued... ## **Tiny-Steps** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2024** ## **5. MOVEMENT IN FUNDS** |At
1.10.23
£
**Unrestricted funds**
General fund
229,129
**TOTAL FUNDS**
229,129
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
38,961
**TOTAL FUNDS**
38,961
**Comparatives for movement in funds**
At
1.10.22
£
**Unrestricted funds**
General fund
210,976
**TOTAL FUNDS**
210,976
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
40,839
**TOTAL FUNDS**
40,839|Net
movement
At
in funds
30.9.24
£
£
18,732
247,861
18,732
247,861
Resources
Movement
expended
in funds
£
£
(20,229)
18,732
(20,229)
18,732
Net
movement
At
in funds
30.9.23
£
£
18,153
229,129
18,153
229,129
Resources
Movement
expended
in funds
£
£
(22,686)
18,153
(22,686)
18,153| |---|---| Page 6 continued... ## **Tiny-Steps** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2024** ## **5. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At
1.10.22
£
210,976
210,976|Net
movement
in funds
£
36,885
36,885|At
30.9.24
£
247,861| |---|---|---|---| ||||247,861| 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|79,800|(42,915)|36,885| |**TOTAL FUNDS**|79,800|(42,915)|36,885| ## **6. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 September 2024. Page 7 ## **Tiny-Steps** ||**Detailed Statement of Financial Activities**||| |---|---|---|---| ||**for the Year Ended 30 September 2024**||| |||30.9.24|30.9.23| |||£|£| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations||38,961|40,839| |**Total incoming resources**||38,961|40,839| |**EXPENDITURE**|||| |**Raising donations and legacies**|||| |Room hire||10,795|12,125| |Equipment hire and refreshments||8,405|9,441| |||19,200|21,566| |**Support costs**|||| |**Finance**|||| |Bank charges||533|562| |**Other**|||| |Sundries||231|260| |**Governance costs**|||| |Insurance||265|298| |Total resources expended||20,229|22,686| |**Net income**||18,732|18,153| This page does not form part of the statutory financial statements Page 8