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2022-12-31-accounts

Step 2 Young People's Health Charity number 1161921

Annual Report and Financial Statements

for the year ended 31 December 2022

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Step 2 Young People's Health

Annual Report and Financial Statements for the year ended 31 December 2022

Contents Page
Trustees' report 2 to 11
Examiner's report 12
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the accounts 16 to 24

Prepared by West Yorkshire Community Accountancy Service CIO

1

Step 2 Young People's Health

Trustees' report for the year ended 31 December 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Pippa Jones Sunjay Chauhan Julie Walker Lesley Bartlett Caroline Coombes Helen Hodgson Javed Khan Abiodun Unegbu

Chair Treasurer Secretary

Resigned 19 May 2022 Appointed 18 October 2022

Chief executive officer (CEO)

Liz Robinson

Charity number

1161921

Registered in England and Wales

Registered and principal address Bankers Mayfield Centre Unity Trust Bank plc Triodos Bank Broadway Avenue Nine Brindley place Deanery Road Bradford Birmingham Bristol BD5 9NP B1 2HB BS1 5AS

Independent examiner

Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) association formed on 1 June 2015 and is governed by a constitution as amended 13 June 2018 and 2 January 2020.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees.

Potential trustees initially meet with the CEO to discuss the role of a trustee and to discuss what their offer may be. They are then invited to attend a trustee meeting as an observer and following this are asked to make a formal application which will be presented for a vote by trustees. A DBS check is carried out and a trustee’s induction pack is provided which contains the constitution, organisational structure, strategic framework, annual plan, key policies and recent meeting papers.

Safeguarding training is provided to all trustees annually and further training is offered as appropriate, including invitations to attend any in house training provided for staff. Recently three trustees attended a session with staff on working with young people who are LGBTQ+.

2

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Objectives and activities

The charity's objects

The objects of the CIO are to protect and promote the good health of children and young people by the provision of information and a range of services. This may include working with their families and other professionals.

The charity's main activities

Step 2 works with young people in a variety of ways, including drop-ins, educational programmes, individual support and counselling young people in the Bradford Metropolitan District.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

Our vision

Young people will be healthy in every way, supported by quality services and each other.

Our mission

Our mission is to enable children and young people to live healthy lives by providing information and delivering services to them, to their families, or to other professionals who work with them.

Our Values

Young People Centred - In everything we do the young people we work with and their families can rely on us to be working in their best interests.

Trustworthy – people can trust us to do the right thing, even where this is the harder choice.

Competent – people can rely on us to do our job well, and to strive for excellence in everything we do.

Who are we?

Step 2 Young People’s Health (known as Step 2) is a charitable social enterprise based in Bradford.

The organisation began in 1993 when a youth worker assisted a group of young people to obtain funding for a project to provide health information to them and their peers. The name Step 2 came from the young people involved at the beginning – Step 1 is recognising that you need advice or support, Step 2 is finding it.

Step 2 has grown organically since those days, moving away from being a peer to peer organisation run by young people to an organisation for young people staffed by youth workers and counsellors.

Our Impact Objectives are:

To improve young people’s emotional health and well-being , building positive self-esteem and resilience. To improve the relationships young people have , by building on the skills and attributes they have which help them to build, develop and maintain positive relationships.

To improve young people’s sexual health, by providing them with information and skills to help them make positive choices, and services, to help them stay safe.

To equip parents and professionals to support young people to be healthy in every way.

3

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Objectives and activities continued

Services

The services currently provided by Step 2 include:

Step 2 works with a broad range of partners form health, education, social care and the Third Sector. We have significantly and intentionally strengthened partnerships with some key agencies, enabling us to deliver on some larger contracts.

Achievements and performance

Step 2 is 30!

Celebrations await us as we plan to celebrate our 30[th] birthday at our AGM in May 2023.

A quick overview of the last 30 years...

The idea for Step 2 was formulated by a group of young people from Bierley. Following a pregnancy scare, they started to meet regularly to develop ideas and talk about health concerns. Staff members from the youth service, Bierley Youth Action Project and Bradford District Health Trust became involved and helped them develop their ideas. Some of the young people met with the local MP, Gerry Sutcliffe, who was a great support to them, and arranged a visit to the House of Commons. They also visited several other projects and spent some time away together to finalise what the project would look like.

They then became one of only nine groups funded by the National Youth Agency and employed their first staff members. Further funding followed and the project expanded beyond Bierley, working in Holme Wood, and schools in BD4. Much of the funding was to help meet the targets of reducing teenage pregnancy and improving health outcomes. Work included sexual health outreach, stop smoking groups and sessions on diet and exercise. Emotional wellbeing gradually started to be a bigger part of the agenda, as the root cause of many of the other issues we were addressing, and our counselling service started in 2007 with a grant from Children in Need.

4

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Achievements and performance continued

Step 2 has continued to respond to the issues young people present with - and is guided by their needs. We started a plan to move some of our counselling online in 2019, not anticipating that in March 2020 this would be the only way we could offer the service. That allowed us to increase the service, and offer the blended model we were hoping for.

We now have two strong teams, the relationship and well- ~~b~~ eing team, and the counselling team; both delivering excellent and complementary services to young people. From the small numbers in the early days, to around 9,000 young people in the last year, we estimate Step 2 has employed over 100 staff, who have touched the lives of close to 100,000 young people during our 30 year history.

Alongside this we have been able to provide training and support to many parents and professionals, in line with our mission statement.

Specialist RSE Programme

We have now engaged with all 13 priority settings, as specified in the contract. In total 21 schools across Bradford accepted our offer of support in 2022. This includes facilitation of class room sessions, CPD (Continuous Professional Development), peer reviews or curriculum and policy audits. We send our offer to all secondary schools, except those who teach RSE in a faith specific way. Many of those settings have received advice to not allow external visitors to deliver RSE. Of those who received the offer, 66% accepted support.

In the priority schools we delivered 7,805 inputs to students in years 7-10 and a further 1,051 inputs to year 11 students, who are not captured in the local authority reporting data. These inputs have taken us to 75.19% of the target figure, set by the public health team. Now that we have engaged the final school, we expect this figure to rise considerably in 2023.

PSHE Lead in a Bradford school:

‘You and your team have been amazing and every school in Bradford would benefit from your hard work, what a difference you’re making.’

Interim Deputy Head in a Bradford school:

The support provided by Step 2 has been absolutely outstanding over the course of the year. **** has benefited from the specialist expertise brought by Step 2, which has supplemented our Personal Development programme through the delivery of key elements of the Relationships, Sex and Health Education curriculum and through the delivery of CPD sessions for staff. The support provided has been highly impactful and highly effective, as evidenced by student evaluations. It has been invaluable in preparation for Ofsted.

Progress data from a visit to school. Children score themselves as 1-5 on three questions, both at the start and end of the session. The graphs show how students who were scoring themselves as 1-3 at the start, were scoring 4-5 by the end of the delivery.

In our peer reviews we are finding multiple examples of students expressing their wish to have external facilitators. Many feel uncomfortable talking to their form tutors/teachers about RSE. Our contract now runs until July 2024, we aim to continue to provide high quality support for the schools in the district.

5

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Achievements and performance continued

SAFE (Supportive and Friendly Environment) Group.

Named by the members, this group happens weekly in Buttershaw Youth Centre and is for young people who struggle with the youth club. The group has evolved over the year, with different young people attending. Arts and crafts and discussion have been the most popular activities.

24 different young people have attended.

Learning Disabilities Work

We have been fortunate to gain funding from the Local Authority to work with Adults with a Learning Disability to facilitate one-to-one sessions. The work allows us to support the adults with their capacity around understanding healthy relationships and sexual health. This work was tailored to individual’s needs and learning styles, so we used a variety of specialist resources to ensure the best learning outcomes were achieved, supporting 8 young adults in 2022.

Child Looked After Parents Work

Step 2 has completed a piece of work Bradford Council previously funded, and we had not completed due to lack of referrals during Covid-19. The work involved supporting pregnant young women who have Social Care intervention. This could mean they are a Child Looked After, Leaving Care or are having a Pre-birth Assessment completed on their unborn child. The 4 young women we worked with all had social care involvement, were under the age of 25 years and live within the Bradford District. At times it has been difficult to engage the young women due to their chaotic lifestyles and unstable housing. Several have gone into Mother and Baby placements to support and assess them once they have given birth. These have usually been out of area, which has meant our support has had to end.

C-Card Scheme

Step 2 have continued to be commissioned by Locala Sexual Health, to deliver training to any professionals working with young people within the Bradford District. The free programme allows young people aged 13-24 to access condoms and sexual health information in a range of locations. In partnership with HALE, we deliver training to staff and offer support to services delivering this programm ~~e.~~ across the city.

Insight (Emotional Resilience) Course

We received funding to deliver 40 Insight Courses focusing on emotional resilience, over 2 years. During this first year of the funding, we have been able to deliver 20 courses in both secondary and primary schools, alternative education providers and community settings. The course works with groups of 6-10 young people for 6 sessions, supporting them to identify their feelings and look at how they can manage their emotions and get support where needed. Feedback included comments such as:

“Children who attended the course were able to put into practice what they had learned in the classroom, and were also passing on tips to other children when they were struggling.” Class Teacher (Primary School)

Protective Behaviour Course

We have delivered 6 Protective Behaviour Courses; a six-week programme working with 6-10 girls of secondary school age who are at risk of exploitation. The course has been delivered in schools, alternative education providers and community settings. Feedback received from one setting:

‘The Step 2 member of staff was brilliant; she was very patient with the learners and answered all their questions. She m ade the learners feel safe and secure enough to ask questions it was a pleasure to be in the sessions. We will miss the sessions.’ Teacher (Alternative Provision)

6

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Achievements and performance continued Counselling

Our counselling service continues to thrive as we deliver counselling to children and young people aged between 5-25yrs as follows:

Counselling for 5-11 year olds in 7 primary schools

Counselling for 11-18 year olds in 7 secondary schools

Counselling service for 11-18 year olds based in the community - funded by Children in Need, Bradford Counselling Collaborative, Morrisons, Garfield Weston and the Bartlett Trust Foundation Counselling for 16-25 year olds offered remotely through the CCG’s Enhanced Access Service The CALM Service continued in partnership with Relate Bradford and Family Action offering play therapy/counselling for children aged 5-11 years who have been particularly impacted by trauma and Adverse Childhood Experiences

In addition, we have delivered:

Counselling for staff and supervision for safeguarding leads at St Stephen’s Primary School and Beckfoot Thornton

A series of therapeutic groups offering psycho-educative work and support with parenting teenagers for parents in small groups

Individual counselling session for parents

Therapeutic Check ~~i~~ n sessions for young people waiting for counselling, offering them the opportunity to meet their counsellor for six brief sessions whist they are waiting for full counselling sessions to become available

Our Outdoor Therapy Pilot Project launched, and we delivered a series of Outdoor Therapy sessions in one primary school and one secondary school. This has been reviewed and evaluated. Due to its success we are seeking funding to develop this arm of work in the future.

Referrals continue to come from school nursing teams, social workers, children’s services, GP surgeries, Early Help, schools, families and individual young people themselves.

Our counselling team has comprised of 22 counsellors this year who have continued to work with deep compassion and commitment throughout another incredibly challenging year. All our counsellors are qualified to a minimum of Diploma level and are all members of a professional body, usually the BACP (British Association of Counselling and Psychotherapy). To quality assure and safeguard their work, they all attend independent monthly supervision in addition to monthly internal supervision at Step 2.

We have been grateful for the support of and partnership with schools receiving a counselling service from Step 2. These have included Merlin Top Primary School, St Oswald’s Primary School, Atlas Primary School, Green Lane Primary School, Margaret McMillan Primary School, Westbourne Primary School, St Stephen’s Primary School, Corpus Christi Catholic College, Coop Grange Academy, Buttershaw Business and Enterprise College, Beckfoot Thornton School, Bronte Girls Academy, Feversham Academy and South Craven School.

7

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Achievements and performance continued

Staff News

Our team has gone through several personnel changes over the year:

We said goodbye to several part time counsellors: Penny, Sarah, Bjorn and Nicola left us, Abi both joined and left us during the year

Adeil left us after 12 years as boys and young men’s worker

Benny Douglas joined us as boys and young men’s worker but left to relocate after just 4 months in the role

We are extremely grateful for all they have contributed to the organisation over the years, and we miss them all.

Volunteers

We have had support from Beth, who was gaining experience while training to be a young persons counsellor and Nika, who helped with our relationship and wellbeing work. We were later able to offer her some sessional work. We had support from some social work students and interns, to whom we are very grateful, Safa, Zara, Abi, Safah and Hafsa.

The SAFE group in Buttershaw also has a team of young volunteers who help in a range of ways during the sessions.

Additions to our team

Claire Caldwell joined us as HR and Data Administrator

We recruited a further 7 counsellors to cope with the increase in demand: Luna Wilde, Alan Lee, Claire Moreton, Ellie Brown, Sue Fidler, Alison Longden and Catherine Smith

Staff development

We held a trustee and staff planning day, facilitated by Jan de Villiers of FutureKraft, bringing together a range of staff members to start to dream about our future. The ideas generated have helped us to create our new 5- year strategic framework, which will be monitored and reviewed annuall ~~y.~~

We have started regular whole team training sessions. Two of these sessions have taken place, bringing our remote team of counsellors together, allowing them to meet one another and the wider Step 2 team

Our two Service Leads have both been taking part in additional training in leadership and management

8

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Achievements and performance continued Fundraising

We were successful early in the year with new grant funding from the Garfield Weston Foundation, Morrisons Foundation and the Bartlett Trust. The Brelms Fund and Sovereign Health Care also funded us again, and we were grateful for a small grant from the West Yorkshires Mayors Safer Communities Fund.

An extension of a year from Children in Need was also very welcome. Continued support from Bradford Council, the ICB, the VCS alliance and the schools who buy in our support is also much appreciated. However, the funding climate continues to be difficult.

Achievements

We set ourselves some ambitious targets at the start of a challenging year, and achieved most. A few were delayed due to staffing issues.

9

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Achievements and performance continued

Quotes

“I am a lot happier but also a lot more self-aware and I understand myself a lot better.” (Male, aged 15)

“It has made me realise that my family do love me and support me and the problems within mine and mum’s relationship and the things that she says and does are not caused by me or my fault.” (Female, aged 12)

“I liked the fact I could talk about anything and not be judged or told what to do.” (Female, aged 14)

“Your team enabled the students to deal with some awkward and tricky subjects in such a mature way. The success is often about the tone which is set from the start and your team did that so well that the students were able to deal with the subject matter in a mature way.” (Member of staff, Secondary School)

Future Plans

We reviewed our strategic framework last year, during an event with staff and trustees, ably supported by Jan DeVilliers form FutureKraft. Following discussions about what growth means for us, we concluded that the focus for the next five years should be to “strengthen and develop” with the emphasis for the organisation over the next five years to strengthening the infrastructure. Growth in size or numbers will be a consequence rather that an objective. Not bigger, but stronger.

A ‘Strengthen and Develop’ strategy has therefore been adopted following a strategic planning session with trustees and staff and consultation with young people, partners and other stakeholders.

We have formulated an annual plan with key targets we need to achieve this year.

However, we have plans to develop some new services, particularly a training arm for counsellors, training qualified counsellors in children and young people’s therapy. We would also like to move forward with the outdoor therapy project we piloted, and to further develop our work with boys and young men.

Financial review

The net income for the year was £66,482, including net income of £19,783 on unrestricted funds and net income of £46,699 on restricted funds.

A finance sub committee, comprising the chair and treasurer, meets regularly to review monthly management accounts. Additionally the chair and CEO meet quarterly, between the quarterly trustees’ meetings, to review the charity's risk register which includes legal, safety, financial, reputational, recruitment, strategic and environmental risks. Key risks arising from the risk register include financial security and recruitment and retention of staff.

The above reviews focus on the ability to pay staff for the next six and twelve months thereby enabling recommendations for changes in staffing to be made to the trustees in a timely manner. The trustees are aware that the termination of two major funding sources in the next financial year, plus the current financial climate, means we are facing uncertain times ahead. In response to this plans are in place to ensure we can manage these risks. These include the use of a trusts and grants specialist to support applications, further development of our strategy for attracting business from schools and working with partners to attract core funding from our local commissioners.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £155,878 which represents 3 months of annual budgeted expenditure.

Step 2 will aim to keep between three and six months running costs in reserve in order to ensure the medium to long term future of the Project and to enable us:

To provide continuity of activities in the event of a large variation in income (e.g. a large funder withdrawing their commitment unexpectedly).

To deal with short-term fluctuations in cash-flow (e.g. a funder who pays in arrears).

To be able to develop new projects and grasp new opportunities as they arise and to take advantage of any suitable changes and opportunities that may occur.

10

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2022

Reserves policy continued

We will also keep an additional £5,000 in reserves to cover the event that, for whatever reason, Step 2 needs to cease providing services. This will cover paying staff redundancies, and any other costs involved in closing the project.

The level of reserves will be reviewed annually by the trustees to ensure they are fit for purpose.

Structure, management and governance

Trustees, in partnership with key staff, write the strategic framework, which is a 5-year development plan. The service leads and CEO develop this into annual plans, with quarterly targets, which are reviewed by the trustees. All staff in substantial roles have a quarterly meeting with a personally assigned trustee. This is to allow trustees to have a clearer picture of the work of the charity, and to allow staff to receive direct trustee support where necessary.

Levels of staff pay are reviewed by the trustees annually and is benchmarked against other local similar charities. Staff annual reviews will occasionally identify a change in role of a staff member during the year, which may prompt a review of an individual’s pay.

All policies are reviewed by the trustees every 3 years (or more if necessary), in consultation with staff.

The charity's organisational structure is shown below:

Message from the chair of trustees

This has been another very successful year for Step 2, impacting the lives of hundreds of young people across Bradford, and I am very proud of all the staff, who continue to deliver high quality services. There have been some disappointing decisions about funding and contracts, leading to uncertainty, but there are also opportunities to be taken. On behalf of all the trustees, I would like to thank Liz and all the staff in the team for their continued hard work and dedication to improving the lives of young people.

Approved by the board of trustees on 18/5/2023

Pippa Jones (Trustee)

11

Step 2 Young People's Health

Independent examiner's report to the trustees of Step 2 Young People's Health

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2022, which are set out on pages 13 to 24.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the CIO's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a fellow of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;

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.

Rhys North ACA

5/7/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

12

Step 2 Young People's Health

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2022

Notes
2022
Unrestricted
funds
£
Income from:
Donations and legacies
(2)
2,720
Charitable activities
(3)
488,836
Other trading activities
(4)
471
Investments
(5)
113
Total income
492,140
Expenditure on:
Raising funds
(6)
2,435
Charitable activities
(7)
469,922
Total expenditure
472,357
Net income / (expenditure)
19,783
Fund balances brought forward
137,286
Fund balances carried forward
(8)
157,069		 2022
Restricted
funds
£
155,597
-
-
-
155,597
1,875
107,023
108,898
46,699
33,301
80,000		 2022
Total
funds
£
158,317
488,836
471
113
647,737
4,310
576,945
581,255
66,482
170,587
237,069		 2021
Total
funds
£
113,756
384,930
357
27
499,070
5,374
493,919
499,293
(223)
170,810
170,587

All incoming resources and resources expended derive from continuing activities.

13

Step 2 Young People's Health

Balance sheet

as at 31 December 2022
2022
Unrestricted
£
Fixed assets
Tangible assets
(9)
1,191
Total fixed assets
1,191
Current assets
Debtors and prepayments
(10)
147,766
Cash at bank and in hand
(11)
28,495
Total current assets
176,261
Current liabilities:
amounts falling due within one year
Creditors and accruals
(12)
20,383
Total current liabilities
20,383
Net current assets / (liabilities)
155,878
Total assets less current liabilities
157,069
Net assets
157,069
Funds
Unrestricted funds
157,069
Restricted funds
-
Total funds
157,069		 2022
Restricted
£
-
-
-
80,000
80,000
-
-
80,000
80,000
80,000
-
80,000
80,000		 2022
Total
£
1,191
1,191
147,766
108,495
256,261
20,383
20,383
235,878
237,069
237,069
157,069
80,000
237,069		 2021
Total
£
3,369
3,369
122,655
72,585
195,240
28,022
28,022
167,218
170,587
170,587
137,286
33,301
170,587

The financial statements were approved by the board of trustees on 18/5/2023

Pippa Jones (Trustee)

14

Step 2 Young People's Health

Statement of cash flows

for the year ended 31 December 2022

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Dividends and interest
Proceeds of sale of assets
(Purchase of tangible fixed assets)
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Repayments on borrowing
Cash inflows from new borrowing
Net cash provided by (used in) financing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Adjustments for:
Depreciation charges
(Dividends and interest from investments)
Loss / (profit) on sale of fixed assets
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by (used in) operating activities
Analysis of cash and cash equivalents
Cash at bank
Total cash and cash equivalents
Reconciliation of net movement in funds to net cash flow
from operating activities
Net movement in funds for the reporting period (as per the
statement of financial activities)
Cash in hand		 2022
£
37,134
113
-
(1,337)
(1,224)
-
-
-
35,910
72,585
108,495
2022
£
66,482
3,515
(113)
-
(25,111)
(7,639)
37,134
2022
£
108,394
101
108,495		 2021
£
(52,828)
27
-
(899)
(872)
-
-
-
(53,700)
126,285
72,585
2021
£
(223)
3,069
(27)
-
(78,640)
22,993
(52,828)
2021
£
72,554
31
72,585

15

Notes to the accounts

Step 2 Young People's Health

for the year ended 31 December 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Equipment over 3 years Computer equipment: over 3 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

16

Step 2 Young People's Health

Notes to the accounts

for the year ended 31 December 2022

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

Redundancy

Redundancy and termination costs are recognised as an expense in the Statement of Financial Activities and a liability on the Balance Sheet immediately at the point the charity is demonstrably committed to either: terminate the employment of an employee or group of employees before normal retirement date; or provide termination benefits as a result of an offer made in order to encourage voluntary redundancy. The Trust is considered to be demonstrably committed only when it has a detailed formal plan for the termination and is without realistic possibility of withdrawal from the plan.

17

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2022

2 Donations and legacies
Grants:
BBC Children in Need
Bradford City Challenge
Bradford Metropolitan District Council (BMDC)
Garfield Weston Foundation
Groundwork UK
Leeds Community Foundation
Morrisons Foundation
Sovereign Health Care
The Brelms Trust
West Yorkshire Combined Authority
Bradford VCS Alliance
Cnet
HMRC Job Retention Scheme
Sir George Martin Trust
The National Lottery Community Fund
Donations
3 Charitable activities
Contracted counselling services:
School counselling and training
Extended access service
NHS commissioned services
Family action
Other
4 Other trading activities
Other
5 Investments
Bank interest
BMDC Relationships, Sex and Health
education support		 2022
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,720
2,720
2022
Unrestricted
funds
£
152,422
148,749
62,659
65,000
40,000
20,006
488,836
2022
Unrestricted
funds
£
471
471
2022
Unrestricted
funds
£
113
113		 2022
Restricted
funds
£
72,600
1,455
4,219
40,000
1,125
13,258
11,000
5,000
4,600
2,340
-
-
-
-
-
-
155,597
2022
Restricted
funds
£
-
-
-
-
-
-
2022
Restricted
funds
£
-
-
2022
Restricted
funds
£
-
-		 2022
Total
funds
£
72,600
1,455
4,219
40,000
1,125
13,258
11,000
5,000
4,600
2,340
-
-
-
-
-
2,720
158,317
2022
Total
funds
£
152,422
148,749
62,659
65,000
40,000
20,006
488,836
2022
Total
funds
£
471
471
2022
Total
funds
£
113
113		 2021
Total
funds
£
51,086
1,500
23,762
2,400
3,259
-
5,000
-
-
750
4,767
10,052
1,280
9,900
-
113,756
2021
Total
funds
£
141,038
135,825
49,376
-
40,000
18,691
384,930
2021
Total
funds
£
357
357
2021
Total
funds
£
27
27

18

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2022

6 Raising funds
Advertising and publicity
Other professional fees
7 Charitable activities expenditure
Counselling activities
7a Support costs
Support cost type
Management and admin salaries
Financial management support
Human resources
Payroll and pension charges
Website, computers and connection
Independent examination
AGM and meeting costs
Bank charges		 2022
Unrestricted
funds
£
1,835
600
2,435
Activities
undertaken
directly
£
461,180
461,180		 2022
Restricted
funds
£
-
1,875
1,875
Support
costs
£
115,765
115,765		 2022
Total
funds
£
1,835
2,475
4,310
2022
Total
cost
£
576,945
576,945
2022
Total
cost
£
96,928
4,715
4,756
2,968
4,126
1,800
314
158
115,765		 2021
Total
funds
£
2,349
3,025
5,374
2021
Total
cost
£
493,919
493,919
2021
Total
cost
£
78,852
3,778
2,426
3,048
4,401
1,200
13
160
93,878

19

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2022

7b Charitable activities expenditure detail
Salaries, NIC and pensions
Payroll and pension charges
Staff travel and subsistence
Staff training and supervision
AGM and meeting costs
Volunteer expenses
Rent and rates
Utilities
Premises costs
Website, computers and connection
Subscriptions
Printing, postage and stationery
Phone and internet
Resources and programme expenses
Delivery partners
Sessional workers
Insurance
Independent examination
Other professional fees
Bank charges
Depreciation
Other expenses
7c Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
Redundancy costs		 2022
Unrestricted
funds
£
322,301
2,686
4,016
2,028
314
-
10,111
-
3,348
2,722
1,423
707
2,585
5,281
72,804
26,555
1,805
1,800
5,389
158
3,515
374
469,922		 2022
Restricted
funds
£
87,047
282
90
3,751
-
-
5,860
-
250
1,404
275
-
381
818
-
5,210
425
-
1,225
-
-
5
107,023		 2022
Total
cost
£
409,348
2,968
4,106
5,779
314
-
15,971
-
3,598
4,126
1,698
707
2,966
6,099
72,804
31,765
2,230
1,800
6,614
158
3,515
379
576,945
2022
£
363,246
27,093
(5,000)
17,267
6,742
409,348		 2021
Total
cost
£
334,457
3,048
3,516
1,451
13
38
7,817
1,118
2,395
4,401
590
623
1,941
4,838
70,522
47,864
1,915
1,200
2,429
160
3,069
514
493,919
2021
£
304,510
21,294
(4,000)
12,653
-
334,457

The average number of employees during the year was 20.6, being an average of 12.1 full time equivalent (2021: 17.2, 10.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Costs of the scheme to the charity for the year

2022 2021
£ £
17,267 12,653

20

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2022

8 Restricted funds
Awards for All
BMDC Additional Restrictions
The Brelms Trust
BBC Children in Need
Bartlett Group Fund
Garfield Weston Foundation
Tesco Groundworks
Morrisons Foundation
Bradford City Challenge
BMDC Youth
Sovereign Health care
WY Combined Authority
BBC Children in Need - Keighley
Bradford VCS Alliance
Sir George Martin Trust
Leeds Community Foundation		 Balance b/f
£
9,900
-
-
11,268
-
-
-
-
-
-
-
-
6,844
750
1,280
3,259
33,301		 Incoming
£
-
3,919
4,600
62,600
10,000
40,000
1,125
11,000
1,455
300
5,000
2,340
10,000
-
-
3,258
155,597		 Outgoing
£
9,900
3,919
1,940
41,977
7,500
15,000
-
8,250
1,455
300
1,940
2,340
8,002
750
1,280
4,345
108,898		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance c/f
£
-
-
2,660
31,891
2,500
25,000
1,125
2,750
-
-
3,060
-
8,842
-
-
2,172
80,000

Fund name Awards for All

BMDC Additional Restrictions The Brelms Trust BBC Children in Need

Bartlett Group Fund Garfield Weston Foundation Tesco Groundworks Morrisons Foundation Bradford City Challenge BMDC Youth

Sovereign Health care WY Combined Authority BBC Children in Need - Keighley Bradford VCS Alliance Sir George Martin Trust Leeds Community Foundation

Purpose of restriction

For a pilot project, developing an outdoor therapy offer in schools for children and young people.

To fund computer equipment, website review and marketing support To deliver a Respect course for boys aged 11 to 15 Counselling project including salaries and expenses of 3 counsellors plus a contribution towards the salary of a counselling manager.

To support a therapeutic programme for families

To support delivery of counselling and group work for young people To fund workshops for the support of young people's emotional well being To support delivery of counselling and group work for young people To support a sexual health project for young people Towards resources and activities costs as a support for the running of counselling sessions for young people.

Towards costs of community counselling service. Towards salary costs for a girls project.

Counselling project including salary and expenses of a worker in Keighley. Towards the cost of insight courses

Towards salary costs for parent sessions Towards salary costs for the hub worker

21

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2022

9
10
11
**12 **		 Tangible assets
Cost
At 1 January 2022
Additions
At 31 December 2022
Depreciation
At 1 January 2022
Charge for year
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
Debtors and prepayments
Debtors
Prepayments
Accrued income
Other debtors
Cash at bank and in hand
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals		 £
4,208
-
4,208
2,506
1,403
3,909
299
1,702
Equipment		 £
4,999
1,337
6,336
3,332
2,112
5,444
892
1,667
2022
£
109,493
765
-
37,508
147,766
2022
£
108,394
101
108,495
2022
£
18,583
1,800
20,383
Computer
equipment		 Total
£
9,207
1,337
10,544
5,838
3,515
9,353
1,191
3,369
2021
£
65,075
645
25,027
31,908
122,655
2021
£
72,554
31
72,585
2021
£
26,822
1,200
28,022

22

Notes to the accounts continued

Step 2 Young People's Health

for the year ended 31 December 2022

13 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £42,641 (previous year: £39,290).

14 Operating leases
Within one year
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:		 2022
£
14,400
14,400		 2021
£
13,200
13,200

23

Step 2 Young People's Health

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2022

2022
2021
Unrestricted Unrestricted
funds
funds
£
£
Income
Donations and legacies
2,720
-
Charitable activities
488,836
384,930
Other trading activities
471
357
Investments
113
27
Total income
492,140
385,314
Expenditure
Raising funds
2,435
5,374
Charitable activities
469,922
395,179
Total expenditure
472,357
400,553
Net income / (expenditure)
19,783
(15,239)
Fund balances brought forward
137,286
152,525
Fund balances carried forward
157,069
137,286		 2022
Restricted
funds
£
155,597
-
-
-
155,597
1,875
107,023
108,898
46,699
33,301
80,000		 2021
Restricted
funds
£
113,756
-
-
-
113,756
-
98,740
98,740
15,016
18,285
33,301		 2022
Total
funds
£
158,317
488,836
471
113
647,737
4,310
576,945
581,255
66,482
170,587
237,069		 2021
Total
funds
£
113,756
384,930
357
27
499,070
5,374
493,919
499,293
(223)
170,810
170,587

24