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2023-12-31-accounts

Step 2 Young People's Health Charity number 1161921

Annual Report and Financial Statements for the year ended 31 December 2023

Step 2 Young People's Health

Annual Report and Financial Statements for the year ended 31 December 2023

Contents Page
Trustees' report 2 to 12
Examiner's report 13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notes to the accounts 17 to 25

Prepared by West Yorkshire Community Accountancy Service CIO

1

Step 2 Young People's Health

Trustees' report for the year ended 31 December 2023

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 Chair Sunjay Chauhan Treasurer Julie Walker Secretary Lesley Bartlett Resigned 18 July 2023 Caroline Coombes Helen Hodgson Resigned 24 January 2023 Abiodun Unegbu Abigail Mitchell Appointed 18 May 2023 Jayne Copley Appointed 18 May 2023 Rachel Stanton Appointed 18 May 2023 Resigned 13 December 2023

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.

2

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

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 2023

Objectives and activities

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

Last year was a significant year for Step 2, as we celebrated 30 years of supporting young people. It was great to reflect on some of the achievements of the charity during that time.

Following a review of our strategic plan in 2022, our target for the year was to ‘strengthen and develop’ rather than grow. Rapid growth over the Covid years, particularly for our counselling service, has meant stability is our current focus.

There have been times over the past year when our services have felt anything but stable, and some services have had to reduce (will tell you more about that later).

But we have ended the year in a better place than predicted, and we are feeling positive about the future, despite the significant challenges we continue to face.

Our staff team are our key strength, and we are incredibly grateful for their hard work and commitment over the uncertainties the last 12 months have presented.

We have two strong teams: the relationship and well-being team and the counselling team, both delivering excellent and complementary services to young people, supporting in total 18,730 young people over the last year.

4

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance continued

Specialist RSE (Relationships and Sex Education) Programme

The contract, which was initially due to end in March 2023, has been extended until July 2024, and we expect a further extension until July 2025, which is great news. A further commission is likely to follow. We continue to deliver on this contract in partnership with HALE (Health Action Local Engagement) and JAMES (Joint Activities & Motor Education Service).

Since the start of the contract, we have delivered to 14,325 children and young people in years 7-10, and a further 3,200 in years 11-13. Over 2,100 staff CPD (Continuing Professional Development) sessions have now been delivered, to equip staff with the skills to facilitate RSE lessons themselves.

One of the priority schools has asked us to conduct their statutory parent consultation. We have attended three parent events so far, with another four in the diary. This has allowed us to gain feedback for the school with regard to their RSE curriculum. This has also enabled us to gather general feedback about how confident parents feel in delivering RSE to their own children. Many of the parents we have spoken to feel confident in some discussions with their child or young person but would not want to discuss intimate sexual relationships with them, preferring this to be delivered by the school.

“I don't know where to start with my gratitude. The RSE Team are amazing. your advice and guidance throughout the year while developing our curriculum and lessons means we are always confident and secure in our PSHE delivery. I say it every time you visit, but I don't know what we would do without you all.”

Targeted RSE (Relationships and Sex Education) Programme

This service offers bespoke RSE provision to settings with a high number of young people looked after, including alternative education providers, specialist educational settings and children’s homes. Last year we delivered 122 sessions to 259 different young people.

We also offer training to people that work and care for these young people, including foster carers, children’s home staff and staff in the settings they attend for education, delivering 13 sessions attended by 55 parents and carers, and 43 professionals.

Both students and staff overwhelmingly engage well with the subject matter.

Gambling Harms sessions

We have continued to deliver Gambling Harms sessions as part of our partnership with “Gambling with Lives”. Students are given questionnaires at the start of the session. They will answer the questions with a score of 1-5 (1 = little/ no knowledge. 5 = well established knowledge). All students are then asked to score themselves again at the end of the session. The graphs show how the majority of students moved from scores of 1 or 2, to scores of 4 or 5.

5

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance continued

SAFE (Supportive and Friendly Environment) Group.

39 individual young people have attended this year. The young people we work with in this group often feel judged and isolated from society due to their gender/identity. They have brought a range of issues to the group which they wanted to discuss and have further education on. These include alcohol, vaping, knife crime, emotional wellbeing, and sex and relationships.

A highlight was the trip to Xscape, which we were able to do thanks to a grant from the Bentley Foundation. The activities took young people out of their comfort zone. Several were nervous about taking part in some of the activities, particularly the aerial adventures, but following observing others in the group, and staff taking part, they managed to overcome their fears, and discover they could achieve more than they thought. The day provided them with an opportunity to meet outside of the youth club and strengthen their friendships. The visit also helped them to build their confidence and self-esteem by setting themselves small achievable challenges.

Sadly, our involvement with this group ended in December 2023 due to the funding ending.

Learning Disabilities Work

Bradford Council have continued to fund our work with young adults with learning disabilities. The work allows us to support adults with their capacity to make decisions about healthy relationships and sexual health, and to understand these matters better. This work is delivered individually and tailored to needs and learning styles. We use a variety of specialist resources to ensure the best learning outcomes are achieved. This year we delivered a total of 93 sessions to 17 individual people. As well as continuing this work, we have received additional funding to offer some health focussed work with adults with learning disabilities, which will allow us to work with more young people next year.

“It was really nice working with you and thank you for all the help and support. Even I learned something new.“ -support worker who attended a session

C-Card Scheme

Our commissioned relationship with Locala, in partnership with HALE, ended last year, following their recommission and a change in priorities. We still partner them as a C-Card delivery service, but no longer do any outreach or training for them, so this service has reduced significantly.

Insight (Emotional Resilience) Course

We entered the second year of the Garfield Weston grant, which funded our Insight programmes in schools. This year we delivered 24 programmes attended by 208 young people. These have happened in secondary schools, primary schools and alternative education 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.

Our quantitative feedback reports allow learners to give themselves a score out of ten on a range of measures, before and after delivery. Last year these showed young people made the most progress in “Are you able to stay calm and in control of your feelings?” (average progress was a 3.7 point increase on the 0- 10 scale) and “How easy do you find it to stay calm when you are angry?” (with average increase of 2.6 on 0- 10 scale

6

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance continued

Impact (Boys and Young Men’s Work)

The course consists of 6 sessions covering:

9 groups were delivered to 53 boys and young men

The boys made good progress in all areas, with average increase of 2.5 on the 0-10 scale. Most progress was made on “I understand the impact of pornography on men in society” and “I can recognise the positive qualities in a male role model.”

Counselling

Our counselling service continues to thrive, despite challenges with funding this year. We have continued to deliver counselling to children and young people aged between 5-25yrs as follows:

In addition, we have delivered:

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

However, we had to close our waiting list and referral pathway for our community-based counselling in August 2023 due to the funding cuts mentioned above.

We are continuing to endeavour to source new grants and funding to be able to respond to the continued high demand for this service.

Referrals received: 961

880 CYP attended counselling

5,456 counselling sessions were attended

Attendance 76%

7

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance continued

Counselling continued

Case Study

Names have been changed to protect anonymity in this case study.

Helen (15) presented as confident and secure in herself as she described frequent angry outbursts at school. She shared how she reacted quickly and aggressively to her teachers at school when faced with change, things she didn’t agree with or felt overwhelmed. Helen felt her anger was a justified response. She was fatalistic in her attitude to her anger, often mentioning her suspected ADHD and how anger ran in the family.

In the initial sessions, I empathised with Helen about the pressures of school, the constraints and how sometimes things didn’t run in the way she would like. We explored the anger outbursts together, what caused them, how they felt and the impact on her. I continued to build the therapeutic relationship accepting Helen as she was, without judgement or collusion as to whether her behaviour was appropriate or not.

In the middle sessions, Helen started to disclose feelings of anxiety and talked about being bullied earlier in her school life. She was more comfortable voicing her angry perspective on her situation over her worries, so it was important to hold and accept all of these feelings equally. Helen’s current anxiety centred on her upcoming exams. We explored what things helped and didn’t help her. Helen identified that routine was very important to her, and that she worked better and was less anxious with a clear plan in place. This led to a further understanding that sudden change or unexpected events were challenging for Helen, and often resulted in an angry response.

Towards the last sessions, Helen had a clearer sense of empowerment, and she shifted as she found a purpose in her school work. She was able to revise clearly as she had a clear plan, and had also spoken to teachers’ about needing a clear plan to follow. She had become less defensive. Her acceptance of her needs meant she was able to take steps to meeting those needs which helped her to feel more in control and as a result less likely to get angry. This was clearly demonstrated when she told me that she had been told ‘out of the blue’ that her food technology exam was the following week. She told me how she had reacted calmly at school, and was clear about her own plan in practising over the weekend. She went on to complete her exam calmly and confidently.

“I feel I have become more of myself, who I am and not having a cover on my face.” “My anger got more in control and I have got more sleep. I know if I get more sleep I will be calmer and happy.”

“I’ve been able to get things off my chest and think about strategies to control my anger.” “I feel more happy and content because I know how to deal with a situation. If I am calm I know my day is going to be calm.”

8

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance continued

The team

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) or PTUK (Play Therapy UK). To quality assure and safeguard their work, they all attend independent monthly clinical 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, Hill Top Primary, Corpus Christi Catholic College, Coop Grange Academy, Buttershaw Business and Enterprise College, Beckfoot Thornton School, Bronte Girls Academy, Feversham Academy, Eden Boys and South Craven School.

Staff News

The most notable change over the last year was the departure of Kirsty Ferguson. Kirsty had been with us for close to 11 years and had led our Relationships and Wellbeing team in recent times. We cannot thank Kirsty enough for her input over the years, and the legacy she leaves remains with us.

Another significant loss to us was Fiona Meneghello. Fiona had been with us since she started as a student, six years ago, and developed into the role of one of our Counselling Coordinators. Before that she had spent time as a trustee.

We also said goodbye to four other counsellors: Izzy, Alan, Bradley and Alison.

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

Additions to our team:

Staff development:

9

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance continued

Fundraising

It has been a challenging year for funding, but with the help of a Grants and Trusts consultant, and the strengthening of several great partnerships, the end of the year saw positive news. We were successful in receiving grants from: The Violence Reduction Unit; Pilgrim Trust; Bingley Bubble Community Partnership; Sovereign Health Care and St James’ Place, as well as receiving two small funding pots via the VCS (Voluntary and Community Sector) Alliance.

Prior to that, small grants from Charles and Elsie Sykes; Onside Community Foundation; Bentley Advancing Life Chances Foundation and Yorkshire Building Society, have helped keep several services running.

Some of the funding we have secured involves partnership work and will mean strengthening partnerships with other valued organisations, in particular HALE, Emerge and All Star Ents. We look forward to collaborating more closely with them all. Much of this work will be delivered by the Relationships and Wellbeing team.

A large number of staff and trustees took part in a challenge to walk 30 miles in 30 days, which we did in September, as a celebration of our 30[th] birthday which happened last year. This raised around £2.5k, and we are grateful for all their efforts and for those that sponsored us.

Future Plans

We have just started a programme in partnership with All Star Ents. This programme will see us work together to deliver an Online Harms prevention programme in Appleton Academy.

Another new programme is giving us the opportunity to develop work in Bingley primary schools, working with young people on emotional resilience as they prepare for transition to secondary school.

A further new piece of work will see us partner with Emerge to offer support to young women aged 16-25yrs who are struggling with emotional wellbeing. The offer will include counselling, mentoring and a drop-in.

Despite no longer having funding for our community play therapy service from the ICB, the grant from St James’s Place is allowing us to continue that work until the end of the year. Funding from Sovereign Health Care is allowing us to further develop our work with boys and young men this year, and we are confident of further grant funding to allow us to develop further.

Financial review

The net expenditure for the year was £54,439, including net expenditure of £24,085 on unrestricted funds and net expenditure of £30,354 on restricted funds, after transfers.

A finance sub committee, comprising three trustees including 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 current financial climate remains challenging meaning we continue to face 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.

10

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £131,110, which represents 2.5 months of annual budgeted expenditure. This does not comply with the reserves policy and trustees are keen to source additional income for services that may be delivered without increasing cost in order to increase reserves.

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.

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:

11

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2023

Message from the chair of trustees

As usual, the staff at Step 2 delivered an enormous amount in 2023, supporting many young people, professionals, and parents/carers.

The trustees are immensely proud of the impact Step 2 has, and count it a privilege to serve on the Board.

Like it has been for so many charities, this year has been a difficult one from a funding and commissioning perspective, which is disappointing and unsettling for everyone, but particularly the staff.

As in previous years, the trustees thank them all for their tenacity and commitment – there will be exciting developments in 2024 and the trustees are confident Step 2 will continue to have a huge impact.

Approved by the board of trustees on 16/05/2024

Pippa Jones (Trustee)

12

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 2023, which are set out on pages 14 to 25.

Responsibilities and basis of report

As the charity's 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:

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

20/05/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

13

Step 2 Young People's Health

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2023

Notes
2023
Unrestricted
funds
£
Income from:
Donations and grants
(2)
4,211
Charitable activities
(3)
535,819
Other trading activities
(4)
1,790
Investments
(5)
666
Total income
542,486
Expenditure on:
Raising funds
(6)
9,410
Charitable activities
(7)
557,901
Total expenditure
567,311
Net income / (expenditure)
(24,825)
Transfers between funds
740
Net movement in funds
(24,085)
Fund balances brought forward
157,069
Fund balances carried forward
(9)
132,984		 2023
Restricted
funds
£
52,165
-
-
-
52,165
-
81,779
81,779
(29,614)
(740)
(30,354)
80,000
49,646		 2023
Total
funds
£
56,376
535,819
1,790
666
594,651
9,410
639,680
649,090
(54,439)
-
(54,439)
237,069
182,630		 2022
Total
funds
£
158,317
488,836
471
113
647,737
4,310
576,945
581,255
66,482
-
66,482
170,587
237,069

All incoming resources and resources expended derive from continuing activities.

14

Step 2 Young People's Health

Balance sheet

as at 31 December 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(10)
1,874
Total fixed assets
1,874
Current assets
Debtors and prepayments
(11)
101,776
Cash at bank and in hand
(12)
59,904
Total current assets
161,680
Current liabilities:
amounts falling due within one year
Creditors and accruals
(13)
30,570
Total current liabilities
30,570
Net current assets / (liabilities)
131,110
Total assets less current liabilities
132,984
Net assets
132,984
Funds
Unrestricted funds
132,984
Restricted funds
-
Total funds
132,984		 2023
Restricted
£
-
-
-
49,646
49,646
-
-
49,646
49,646
49,646
-
49,646
49,646		 2023
Total
£
1,874
1,874
101,776
109,550
211,326
30,570
30,570
180,756
182,630
182,630
132,984
49,646
182,630		 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

The financial statements were approved by the board of trustees on 16/05/2024

Pippa Jones (Trustee)

15

Step 2 Young People's Health

Statement of cash flows

for the year ended 31 December 2023

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Dividends and interest
Purchase of tangible fixed assets (excluding donated 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)
(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		 2023
£
2,533
666
(2,144)
(1,478)
-
-
-
1,055
108,495
109,550
2023
£
(54,439)
1,461
(666)
45,990
10,187
2,533
2023
£
109,503
47
109,550		 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

16

Step 2 Young People's Health

Notes to the accounts

for the year ended 31 December 2023

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, if 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.

17

Step 2 Young People's Health

Notes to the accounts

for the year ended 31 December 2023

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.

18

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2023

2 Donations and grants
Grants:
Bentley Motors
NHS West Yorkshire Integrated Care Board
Bradford Metropolitan District Council (BMDC)
Bradford VCS Alliance
Groundwork UK
Leeds Community Foundation (LCF)
Sovereign Health Care
The Bartlett Foundation
The Brelms Trust
The Charles & Elsie Sykes Trust
The Onside Foundation
Yorkshire Building Society Char. Foundation
BBC Children in Need
Bradford City Challenge
Garfield Weston Foundation
Morrisons Foundation
West Yorkshire Combined Authority
Donations
3 Charitable activities
Contracted counselling services:
School counselling and training
Enhanced access service
NHS commissioned services
Family action
Other
4 Other trading activities
Student placements
Other
BMDC Relationships, Sex and Health
BMDC Learning disabilities		 2023
Unrestricted
funds
£
-
-
250
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,961
4,211
2023
Unrestricted
funds
£
-
185,678
156,964
14,447
67,942
67,600
18,840
24,348
535,819
2023
Unrestricted
funds
£
1,400
390
1,790		 2023
Restricted
funds
£
500
19,606
-
6000
375
10,000
4,500
1,000
4,784
3,000
2000
400
-
-
-
-
-
-
52,165
2023
Restricted
funds
£
-
-
-
-
-
-
-
-
2023
Restricted
funds
£
-
-
-		 2023
Total
funds
£
500
19,606
250
6,000
375
10,000
4,500
1,000
4,784
3,000
2,000
400
-
-
-
-
-
3,961
56,376
2023
Total
funds
£
185,678
156,964
14,447
67,942
67,600
18,840
24,348
535,819
2023
Total
funds
£
1,400
390
1,790		 2022
Total
funds
£
-
-
4,219
-
1,125
13,258
5,000
-
4,600
-
-
-
72,600
1,455
40,000
11,000
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

19

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2023

5 Investments
Bank interest
6 Raising funds
Advertising and publicity
Other professional fees
7 Charitable activities expenditure
Counselling and education activities
8a 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		 2023
Unrestricted
funds
£
666
666
2023
Unrestricted
funds
£
545
8,865
9,410
Activities
undertaken
directly
£
515,836
515,836		 2023
Restricted
funds
£
-
-
2023
Restricted
funds
£
-
-
-
Support
costs
£
123,844
123,844		 2023
Total
funds
£
666
666
2023
Total
funds
£
545
8,865
9,410
2023
Total
cost
£
639,680
639,680
2023
Total
cost
£
106,396
4,667
5,494
3,470
1,080
2,160
416
161
123,844		 2022
Total
funds
£
113
113
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

20

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2023

8b Charitable activities expenditure detail
Salaries, NIC and pensions
(8c)
Payroll and pension charges
Staff travel and subsistence
Staff training and supervision
AGM and meeting costs
Rent and rates
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
Other expenses
Depreciation
8c Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Redundancy costs
Pensions		 2023
Unrestricted
funds
£
402,069
3,199
4,468
7,972
416
8,595
649
939
490
1,962
1,805
2,752
90,586
23,687
2,726
2,160
1,209
161
595
1,461
557,901		 2023
Restricted
funds
£
64,298
271
103
171
-
7,321
-
141
220
-
2,344
500
-
6,205
-
-
205
-
-
-
81,779		 2023
Total
cost
£
466,367
3,470
4,571
8,143
416
15,916
649
1,080
710
1,962
4,149
3,252
90,586
29,892
2,726
2,160
1,414
161
595
1,461
639,680
2023
£
420,693
30,428
(5,000)
-
20,246
466,367		 2022
Total
cost
£
409,348
2,968
4,106
9,991
314
15,971
3,598
4,126
1,698
707
2,966
6,099
72,804
31,765
2,230
1,800
2,402
158
379
3,515
576,945
2022
£
363,246
27,093
(5,000)
6,742
17,267
409,348
The average number of employees during the year was 26.6, being an average of 14.2 full time The average number of employees during the year was 26.6, being an average of 14.2 full time equivalent
(2022: 21, 11.7 FTE). There were no employees with emoluments above £60,000.
Defined contribution pension scheme 2023 2022
£ £
Costs of the scheme to the charity for the year 20,246 17,267

21

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2023

9 Restricted funds
LCF - Bartlett Group Fund
NHS - Bingley Bubble
The Brelms Trust
BBC Children in Need
BBC Children in Need - Keighley
Leeds Community Foundation
Garfield Weston Foundation
Tesco Groundworks
Morrisons Foundation
On Side Community
The Charles & Elsie Sykes Trust
Sovereign Health care
VCS Alliance HPOC
VCS Alliance
Yorkshire Building Society
Bentley Motors		 Balance b/f
£
2,500
-
2,660
31,891
8,842
2,172
25,000
1,125
2,750
-
-
3,060
-
-
-
-
80,000		 Incoming
£
11,000
19,606
4,784
-
-
-
-
375
-
2,000
3,000
4,500
5,000
1,000
400
500
52,165		 Outgoing
£
5,972
-
4,496
31,891
8,842
2,172
18,196
1,500
2,750
2,000
-
3,060
-
-
400
500
81,779		 Transfers
£
-
-
-
-
-
-
(740)
-
-
-
-
-
-
-
-
-
(740)		 Balance c/f
£
7,528
19,606
2,948
-
-
-
6,064
-
-
-
3,000
4,500
5,000
1,000
-
-
49,646

Fund name LCF - Bartlett Group Fund

NHS - Bingley Bubble

The Brelms Trust BBC Children in Need

BBC Children in Need - Keighley Leeds Community Foundation Garfield Weston Foundation

Tesco Groundworks Morrisons Foundation On Side Community The Charles & Elsie Sykes Trust Sovereign Health care VCS Alliance HPOC

VCS Alliance Yorkshire Building Society Bentley Motors

Purpose of restriction

To develop a therapeutic programme to support parents and children together.

To support the delivery of an emotional wellbeing service to Bingley primary schools.

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.

Counselling project including salary and expenses of a worker in Keighley. Towards salary costs for the hub worker.

To support delivery of counselling and group work for young people as part of the Insight (Emotional Resilience) course. The transfer is for computer equipment that has been capitalised.

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 programme for boys' groups.

To support a counselling programme for children.

Towards costs of community counselling service.

To support a health programme for adults with a learning disability as part of the Harnessing the Powers of Community programme. To support emotional wellbeing in schools in BD5. To support the Insight group course.

To support the costs of a summer trip for the SAFE group.

22

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2023

10
11
12
**13 **		 Tangible assets
Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Depreciation
At 1 January 2023
Depn reversed re. disposals
Charge for year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Debtors and prepayments
Debtors
Prepayments
Other debtors
Cash at bank and in hand
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals		 £
4,208
-
-
4,208
3,909
-
299
4,208
-
299
Equipment		 £
6,336
2,144
-
8,480
5,444
-
1,162
6,606
1,874
892
2023
£
57,579
504
43,693
101,776
2023
£
109,503
47
109,550
2023
£
27,510
3,060
30,570
Computer
equipment		 Total
£
10,544
2,144
-
12,688
9,353
-
1,461
10,814
1,874
1,191
2022
£
109,493
765
37,508
147,766
2022
£
108,394
101
108,495
2022
£
18,583
1,800
20,383

23

Notes to the accounts continued

Step 2 Young People's Health

for the year ended 31 December 2023

15 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 £44,726 (previous year: £42,641).

16 Operating leases
Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:		 2023
£
15,600
-
15,600		 2022
£
14,400
-
14,400

24

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 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Donations and grants
4,211
2,720
Charitable activities
535,819
488,836
Other trading activities
1,790
471
Investments
666
113
Total income
542,486
492,140
Expenditure
Raising funds
9,410
2,435
Charitable activities
557,901
469,922
Total expenditure
567,311
472,357
Net income / (expenditure)
(24,825)
19,783
Transfers between funds
740
-
Net movement in funds
(24,085)
19,783
Fund balances brought forward
157,069
137,286
Fund balances carried forward
132,984
157,069		 2023
Restricted
funds
£
52,165
-
-
-
52,165
-
81,779
81,779
(29,614)
(740)
(30,354)
80,000
49,646		 2022
Restricted
funds
£
155,597
-
-
-
155,597
1,875
107,023
108,898
46,699
-
46,699
33,301
80,000		 2023
Total
funds
£
56,376
535,819
1,790
666
594,651
9,410
639,680
649,090
(54,439)
-
(54,439)
237,069
182,630		 2022
Total
funds
£
158,317
488,836
471
113
647,737
4,310
576,945
581,255
66,482
-
66,482
170,587
237,069

25