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2025-12-31-accounts

Step 2 Young People's Health Charity number 1161921

Annual Report and Financial Statements for the year ended 31 December 2025

Step 2 Young People's Health

Annual Report and Financial Statements for the year ended 31 December 2025

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 2025

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

Position Dates Pippa Jones Chair Sunjay Chauhan Treasurer Julie Walker Secretary Caroline Coombes Abiodun Unegbu Jayne Copley Nikita Evans Anne Mason Andrew Timms

Resigned 3 October 2025 Appointed 21 October 2025 Appointed 21 October 2025

Chief executive officer (CEO) Liz Robinson Charity number 1161921 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

Registered in England and Wales

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

k d t k f l li ti hi h ill b t d f t b t t A DBS h k i Safeguarding training is provided to all trustees annually and further training is offered as appropriate,

2

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

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

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 2025

Objectives and activities

Achievements and performance

Last year our interventions reached 18,270 young people engaged with our services.

Counselling

Our counselling service has remained strong and responsive over the past year, continuing to provide accessible counselling for children and young people aged 5–25 this year, despite continued financial challenges. We were also able to introduce new initiatives, including free counselling delivered by trainee counsellors and using interpreters during sessions.

Alongside our work with children and young people, we have also extended support to those around them:

Referrals have continued to be received from a wide range of sources, including school nursing teams, social workers, children’s services, GP surgeries, Early Help, schools, families and young people who have self-referred.

We are continuing to endeavour to source new grants, with some success. We have been successful in securing funding from the Talent Fund (George Michael Fund) as well as funding from a few small trusts. Demand remains high, and we have a constant stream of requests for the service.

4

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Goal Based Outcomes for the Counselling Service

Goal Based Outcomes 5-11 year olds

Goal Based Outcomes 11-18 year olds

The Reliable Change Index (RCI) indicates that change greater than 2.92 points represents reliable change on Goal Based Outcomes.

5

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

RSE (Relationships and Sex Education) Programme

Our organisation successfully delivered the Bradford Council Public Health contract for specialist and targeted RSE from 2020 until July 2025, in partnership with HALE and JAMES. Following the contract’s conclusion, it was re-tendered as one contract and successfully awarded to Step 2 in partnership with JAMES and Brathay Trust. The contract expanded in scope, requiring increased delivery capacity and a larger multidisciplinary team to meet the enhanced service specification.

As part of the newly formed partnership structure:

In 2025:

Gambling Harms sessions

During the last year we worked hard to link the harms that young people are experiencing from gaming and help young people establish a link with the addictive behaviours that lead to gambling.

The sessions include a discussion of the psychological and product design similarities , between gaming and gambling. We also look at the cycle of addiction and help young people to identify the signs they may be developing a problem and discuss early interventions to help prevent this. The lesson also promotes the positive impacts of gaming.

Vaping Programme

This year we delivered further vaping education in schools and youth clubs. The sessions encourage young people to consider why people vape, what the potential harms are, and look at some strategies to resist peer pressure, as well as the legal aspects. We had more media coverage following the ban on disposable vapes.

6

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Pilgrim Programme

Funded by the Pilgrim Trust, this programme enables Step 2 and Emerge to partner together, to provide support for young women aged 16-25 years old in the Bradford area. The main aim of the project is to support young women with their mental health in a variety of different ways.

Drop in group:

Mentoring sessions:

Counselling sessions:

In addition we have partnered Emerge in work with boys and young men, helping to promote young men talking about their mental health, and understand better the pressures they face growing up as young men in todays society.

Learning Disabilities Work - supporting adults with learning disabilities to have positive relationships

20 young adults with learning disabilities were supported with funding from Bradford. Council.

5 young adults with learning disabilities were privately funded.

“I found learning about the different contraception methods useful. I have been on the implant before, but had it taken out. After learning about the various contraception methods, I am going to look at getting the coil fitted.”

“I struggled to calm down and manage my anger, and during my 1:1 session the worker made it easy for me to ask questions and I felt that I could be more open with him as a result. I have now learned some practical ways to manage my intense emotions, so that they do not get worse.”

7

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Bingley Bubble

This programme started January 2024 and is now funded until March 2027.

The programme has offered emotional resilience support to the year 5 and year 6 children within Bingley primary schools. The children receive a range of interventions, including a 6-week programme which covers various topics such as confidence, anger, managing worries etc. This encourages children and young people to recognise and talk about their emotions, and gives them coping skills to help themselves and others. In addition to this, we have also offered staff training, lunch time drop ins, transition workshops, assemblies and parent work.

Safety of Women and Girls Work

We have had 3 pots of funding to deliver this work, following the end of our Brelms Trust grant.

We had a small grant from the Sir George Martin Trust, followed by funding from Bradford Council and later on in the year we started a programme funded by the Violence Reduction Partnership (working in partnership with our good friends James and Brathay Trust.

We have therefore been able to offer work to young people in small single sex groups.

The course consists of 6 sessions covering:

We were also able to offer whole school delivery, offering these sessions within primary schools.

LNER

LNER funded Step 2 to offer wellbeing support to two local secondary schools – Co-op Academy Grange and Titus Salt. A Step 2 worker was placed in each school once a week to offer 1:1 and group work to pupils. The sessions in Titus Salt were 1:1 classroom based, and the Co-op Academy Grange sessions were group work which was based out on the school grounds. We also provided assemblies and staff training where required.

8

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Community Safety Champions

In late 2025 we won a small grant from the West Yorkshire Safer Communities Fund to train 8 volunteers to help support with delivering sessions to young people around community safety in schools. We will also be holding information stalls at public events with signposting/awareness information.

So far:

Further work will happen next year.

Trailblazer programme

This is a brand new programme which we hope will continue. Funding from the DWP, we are able to support young people whose mental health is affecting their ability to work. We are offering a combination of mentoring, counselling and volunteering and are looking at the best model for this work. At the end of the year 5 people had started, with a view to recruiting 20 to work with between December and March.

LNER Case Study

A young boy named B was referred because he had low self-esteem and was being bullied by his peers. B was feeling fed up with being called names and couldn't help but show his anger towards other people. We looked at the health triangle which looked at physical, mental and social wellbeing, and B recognised that he needed to feel more confident with saying no to people and being comfortable with constructive criticism.

We explored confidence and self-esteem and identified that B was rather confident in himself, but that when other people called him names it made him angry, We explored why other people’s opinions mattered to him, and how although he couldn’t control other people’s behaviour, and what they said he could control his reactions. B realised that his reactions could be encouraging people to call him names, as he realised, they wanted to get a reaction from him.

We spoke about power imbalance and how this works in a bullying scenario. B realised that he wasn’t fearful of the bullies, and he knew that what they were saying wasn’t true. As a result, he stopped listening to what they were saying as he knew that it wasn’t true, and he knew he couldn’t control how they decided to behave. Since he stopped reacting to them, they stopped calling him names and left him alone. B was a lot happier and confident and became better at standing up for himself and practising implementing stricter boundaries with his peers.

Staff News

Stella retired in January, after giving nearly 10 years of quality service to the young people at Step 2. She has given many more years of service to young people in Bradford in previous roles, and they continue to benefit as she continues her part time role with Bradford Youth Service. Thanks for all you do Stella.

Norma, who started with us as a school’s counsellor almost 10 years ago, and has more recently been our clinical supervisor, has also retired.

Meela joined us in January and has worked for us in one of our secondary schools and is a great addition to the team.

Tina, who had been doing admin with us for 2 years left us in August.

We had a number of temporary counsellors who came and left during the year. Some have remained in our bank of counsellors, which allows us to call on people when we have short term work. These include Katie Milner, Caroline Mattisons, Rachel Bradbury and Carli Lewis, and we are very grateful for all of their contributions.

Matt left us after several years working on our EA service. Sana joined and left during the year, working for 11 months as a schools counsellor.

9

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

Financial review

The net expenditure for the year was £33,644, including net expenditure of £8,404 on unrestricted funds and net expenditure of £25,240 on restricted funds.

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 included 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 £86,768.

The trustees aim to hold between £85,500 and £104,500 in unrestricted reserves, in order to meet any unforeseen expenditure, unexpected reductions in income and cashflow requirements related to amounts being paid in arrears.

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:

10

Step 2 Young People's Health

Trustees' report (continued) for the year ended 31 December 2025

Changes to our Board of Trustees

Nikita resigned due to other commitments – we were sorry to see her go. We are very grateful for all she brought, with insights as a former service user, and also as a professional working locally with young people.

Andrew Timms and Anne Mason were recruited; both bringing lots of experience and will be great assets to the Board.

Next year we will be saying goodbye to Pippa, our Chair of Trustees, who has been with the charity for 23 years. Her contribution has been incredible, far more than can be expected from a Chair of trustees, her financial skills have ensured we are always aware of our financial position, and able to act accordingly. We will be forever grateful for her contribution. Thanks Pippa 😊

Note from the Chair of Trustees

It seems every year I mention the uncertainty of the financial position and thank the staff for trusting in Liz and the trustees to make the right decisions for Step 2. This year has felt particularly precarious, but the organisation's financial position at the end of the year was the strongest it has been for many years and the budget for 2026 is healthy.

This is due to the Relationships and Well-being team winning some big contracts and the Counselling team continuing to deliver to a high standard and retaining contracts. As a Board of trustees we are all extremely proud of what the team has achieved and are confident the future of Step 2 is secure for the next few years, which is good news for the delivery of vital services to the young people of Bradford district.

On a personal note, this is my last contribution to the annual report, as I am stepping down from my positions of Chair and trustee of Step 2 at the Annual General Meeting. I have been a trustee of Step 2 for 23 years and seen the organisation grow from a handful of staff passionate about delivering services to improve the health of young people in Bradford to the incredible team and range of services the charity offers now. It has been a privilege to be part of the organisation for such a long time and a huge honour to be Chair for the past few years. I shall miss it enormously, but feel this is the right time for me to hand over the reins to another trustee. I shall look forward to receiving the next annual report and reading about all the amazing things the team have delivered in 2026.

Approved by the board of trustees on 14/5/2026

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 2025, 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; 2 the accounts do not accord with those records; or

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

18/5/2026

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 2025

Notes
2025
Unrestricted
funds
£
Income from:
Donations and grants
(2)
1,201
Charitable activities
(3)
524,610
Other trading activities
(4)
5,988
Investments
(5)
1,035
Total income
532,834
Expenditure on:
Raising funds
(6)
10,350
Charitable activities
(7)
530,888
Total expenditure
541,238
Net income / (expenditure)
(8,404)
Fund balances brought forward
95,534
Fund balances carried forward
(9)
87,130		 2025
Restricted
funds
£
130,089
-
-
-
130,089
-
155,329
155,329
(25,240)
88,720
63,480		 2025
Total
funds
£
131,290
524,610
5,988
1,035
662,923
10,350
686,217
696,567
(33,644)
184,254
150,610		 2024
Total
funds
£
198,749
473,262
2,671
954
675,636
8,339
665,673
674,012
1,624
182,630
184,254

All incoming resources and resources expended derive from continuing activities.

13

Step 2 Young People's Health

Balance sheet

as at 31 December 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(10)
362
Total fixed assets
362
Current assets
Debtors and prepayments
(11)
59,935
Cash at bank and in hand
(12)
75,840
Total current assets
135,775
Current liabilities:
amounts falling due within one year
Creditors and accruals
(13)
49,007
Total current liabilities
49,007
Net current assets / (liabilities)
86,768
Total assets less current liabilities
87,130
Net assets
87,130
Funds
Unrestricted funds
87,130
Restricted funds
-
Total funds
87,130		 2025
Restricted
£
-
-
22,857
56,660
79,517
16,037
16,037
63,480
63,480
63,480
-
63,480
63,480		 2025
Total
£
362
362
82,792
132,500
215,292
65,044
65,044
150,248
150,610
150,610
87,130
63,480
150,610		 2024
Total
£
1,436
1,436
75,294
119,864
195,158
12,340
12,340
182,818
184,254
184,254
95,534
88,720
184,254

The financial statements were approved by the board of trustees on 14/5/2026

Pippa Jones (Trustee)

14

Step 2 Young People's Health

Statement of cash flows

for the year ended 31 December 2025

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		 2025
£
11,601
1,035
-
1,035
-
-
-
12,636
119,864
132,500
2025
£
(33,644)
1,074
(1,035)
(7,498)
52,704
11,601
2025
£
132,492
8
132,500		 2024
£
10,442
954
(1,082)
(128)
-
-
-
10,314
109,550
119,864
2024
£
1,624
1,520
(954)
26,482
(18,230)
10,442
2024
£
119,711
153
119,864

15

Step 2 Young People's Health

Notes to the accounts

for the year ended 31 December 2025

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.

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.

16

Step 2 Young People's Health

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies

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.

17

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2025

2 Grants and donations
Actionfunder Ltd
Bingley Bubble Community Partnership
Bradford Metropolitan District Council (BMDC)
Gledwood Charitable Trust
Ken Morrison
NHS West Yorkshire Integrated Care Board
Sir George Martin Trust
The Charles & Elsie Sykes Trust
The Pilgrim Trust
The Shears Foundation
The Talent Fund (TTF)
Trailblazer
West Yorkshire Combined Authority (WYCA)
All Star Ents
Awards For All
BD4+ Community Partnership
Emerge
Groundwork UK
London North Eastern Railway Limited (LNER)
Lord Barnaby Trust
St James's Place Charitable Foundation
The Bartlett Foundation
The Brelms Trust
Together 4 Health Community Partnership
Other donations
3 Charitable Activities
Contracted counselling services:
School counselling and training
Enhanced access service
BMDC Gambling
Other
BMDC Relationships, sex and health
BMDC Learning disabilities
BMDC Vaping		 2025
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,201
1,201
2025
Unrestricted
funds
£
229,738
196,877
12,300
7,800
70,996
4,286
2,613
524,610		 2025
Restricted
funds
£
1,771
7,500
3,800
1,000
5,000
13,000
3,000
2,000
30,492
5,936
20,000
7,500
29,090
-
-
-
-
-
-
-
-
-
-
-
130,089
2025
Restricted
funds
£
-
-
-
-
-
-
-		 2025
Total
funds
£
1,771
7,500
3,800
1,000
5,000
13,000
3,000
2,000
30,492
5,936
20,000
7,500
29,090
-
-
-
-
-
-
-
-
-
-
-
1,201
131,290
2025
Total
funds
£
229,738
196,877
12,300
7,800
70,996
4,286
2,613
524,610		 2024
Total
funds
£
-
18,507
-
-
-
9,493
-
3,000
30,391
5,500
20,000
-
16,129
11,460
19,809
9,032
3,656
500
18,412
3,000
9,926
10,000
4,975
2,500
2,459
198,749
2024
Total
funds
£
208,935
162,326
6,150
9,167
78,669
-
8,015
473,262

18

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2025

4 Other Trading Activities
Other
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
Student placements
Staff recharges		 2025
Unrestricted
funds
£
560
5,058
370
5,988
2025
Unrestricted
funds
£
1,035
1,035
2025
Unrestricted
funds
£
450
9,900
10,350
Activities
undertaken
directly
£
528,486
528,486		 2025
Restricted
funds
£
-
-
-
-
2025
Restricted
funds
£
-
-
2025
Restricted
funds
£
-
-
-
Support
costs
£
157,731
157,731		 2025
Total
funds
£
560
5,058
370
5,988
2025
Total
funds
£
1,035
1,035
2025
Total
funds
£
450
9,900
10,350
2025
Total
funds
£
686,217
686,217
2025
Total
cost
£
136,711
3,896
7,944
4,192
1,980
2,640
191
177
157,731		 2024
Total
funds
£
1,060
-
1,611
2,671
2024
Total
funds
£
954
954
2024
Total
funds
£
1,215
7,124
8,339
2024
Total
funds
£
665,673
665,673
2024
Total
cost
£
127,139
4,619
2,630
3,857
1,884
2,364
210
165
142,868

19

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2025

8b Charitable activities detail
Salaries, NIC and pensions
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
Pensions		 2025
Unrestricted
funds
£
395,902
4,192
2,948
3,973
191
6,346
335
1,980
1,225
1,383
3,568
1,743
91,489
6,592
3,244
2,640
1,532
177
354
1,074
530,888		 2025
Restricted
funds
£
118,725
-
957
2,022
-
8,975
-
-
-
10
-
2,112
22,528
-
-
-
-
-
-
-
155,329		 2025
Total
funds
£
514,627
4,192
3,905
5,995
191
15,321
335
1,980
1,225
1,393
3,568
3,855
114,017
6,592
3,244
2,640
1,532
177
354
1,074
686,217
2025
£
459,841
44,780
(10,500)
20,506
514,627		 2024
Total
funds
£
526,895
3,857
4,347
7,375
210
14,621
367
1,884
805
1,849
3,812
1,441
87,746
2,660
2,593
2,364
607
165
555
1,520
665,673
2024
£
476,234
34,246
(5,000)
21,415
526,895

The average number of employees during the year was 30.4, being an average of 13.8 full time equivalent (2024: 28.9, 14.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Costs of the scheme to the charity for the year

2025 2024
£ £
20,506 21,415

20

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2025

9 Restricted funds
Awards For All
BD4+ Community Partnership
LCF - Bartlett Group Fund
The Charles & Elsie Sykes Trust
TTF - The George Michael Fund
Gledwood Charitable Trust
Ken Morrison Foundation
The Pilgrim Trust
The Shears Foundation Bierley
Trailblazer
Bingley Bubble CP
The Brelms Trust
Actionfunder - Greggs
LNER
The Pilgrim Trust RWB
Sir George Martin Trust
Trailblazer RWB
WYCA VRP
WYCA LD
BMDC Community Chest
BD4+ Community Partnership
BMDC Safety of Women & Girls
WYCA Volunteering
The Shears Foundation		 Balance b/f
£
9,969
2,676
7,110
3,000
20,000
-
-
-
3,300
-
22,277
2,614
-
11,715
971
-
-
-
4,798
-
290
-
-
-
88,720		 Incoming
£
-
-
-
2,000
20,000
1,000
5,000
7,488
-
6,012
20,500
-
1,771
-
23,004
3,000
1,488
22,857
-
250
-
3,550
6,233
5,936
130,089		 Outgoing
£
9,969
2,676
7,110
3,005
19,079
1,000
-
7,488
3,300
2,702
25,486
2,614
1,771
11,715
23,975
2,436
260
20,031
4,798
-
290
3,550
-
2,074
155,329		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance c/f
£
-
-
-
1,995
20,921
-
5,000
-
-
3,310
17,291
-
-
-
-
564
1,228
2,826
-
250
-
-
6,233
3,862
63,480

Fund name

Awards For All

BD4+ Community Partnership LCF - Bartlett Group Fund The Charles & Elsie Sykes Trust TTF - The George Michael Fund Gledwood Charitable Trust Ken Morrison Foundation The Pilgrim Trust

The Shears Foundation Bierley Trailblazer

Bingley Bubble CP The Brelms Trust Actionfunder - Greggs

LNER The Pilgrim Trust RWB

Purpose of restriction

Towards the costs of a Neurodiverse Counselling Service. To support counselling sessions at Bradford Forster Academy.

To develop a therapeutic programme to support both parents and children. To support a counselling programme for children.

To offer a community counselling service for children and young people. To offer a community counselling service for children and young people. To offer a community counselling service for children and young people. To support young women who are experiencing mental health struggles, using a combination of counselling, mentoring and small group work. To support counselling for children and young people in Bierley.

To offer counselling and mentoring support to young people who are NEET (Not in Employment, Education or Training).

To deliver an emotional wellbeing service to Bingley primary schools. To deliver a Respect course for boys aged 11 to 15. To support the running of groups for vulnerable girls and young women who have a learning disability or neurodiversity.

To support resilience work in schools.

To support young women with counselling and mentoring support.

21

Notes to the accounts continued for the year ended 31 December 2025

Step 2 Young People's Health

9 Restricted funds continued

Fund name

Sir George Martin Trust

Trailblazer RWB

WYCA VRP

WYCA LD BMDC Community Chest

BD4+ Community Partnership BMDC Safety of Women & Girls WYCA Volunteering

The Shears Foundation

Purpose of restriction

To support the delivery of Impact courses in Bradford schools that address gender, power, consent and healthy relationships.

To offer counselling and mentoring support to young people who are NEET (Not in Employment, Education or Training).

To deliver an educational programme focussing on prevention of violence against women and girls across West Yorkshire.

To support the safety of young women with learning disabilities. To provide transport for young women to support them attending the Pilgrim Trust programme.

To deliver mental health services with boys & young men in BD4 To enable the production of a video resource to explore healthy relationship concepts in secondary schools.

To recruit and train volunteers to help with community safety education activities.

Towards the costs of delivering a neurodiverse counselling service.

Tangible assets
Cost
At 1 January 2025
Additions
At 31 December 2025
Depreciation
At 1 January 2025
Charge for year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
Debtors and prepayments
Debtors
Prepayments
Other debtors
Cash at bank and in hand
Cash at bank
Cash in hand		 £
9,562
-
9,562
8,126
1,074
9,200
362
1,436
2025
£
80,357
566
1,869
82,792
2025
£
132,492
8
132,500
Computer
equipment		 Total
£
9,562
-
9,562
8,126
1,074
9,200
362
1,436
2024
£
71,274
536
3,484
75,294
2024
£
119,711
153
119,864

10 Tangible assets

11 Debtors and prepayments

12 Cash at bank and in hand

22

Step 2 Young People's Health

Notes to the accounts continued

for the year ended 31 December 2025

13 Creditors and accruals
Creditors
Accruals		 2025
£
62,404
2,640
65,044		 2024
£
9,976
2,364
12,340

14 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 £98,880 (previous year: £109,477).

15 Operating leases

Within one year
In the second to fifth years inclusive
Over five years from the balance sheet date
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:		 2025
£
15,600
-
-
15,600		 2024
£
15,600
-
-
15,600

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 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Donations and grants
1,201
5,459
Charitable activities
524,610
473,262
Other trading activities
5,988
2,671
Investments
1,035
954
Total income
532,834
482,346
Expenditure
Raising funds
10,350
8,339
Charitable activities
530,888
512,539
Total expenditure
541,238
520,878
Net income / (expenditure)
(8,404)
(38,532)
Transfers between funds
-
1,082
Net movement in funds
(8,404)
(37,450)
Fund balances brought forward
95,534
132,984
Fund balances carried forward
87,130
95,534		 2025
Restricted
funds
£
130,089
-
-
-
130,089
-
155,329
155,329
(25,240)
-
(25,240)
88,720
63,480		 2024
Restricted
funds
£
193,290
-
-
-
193,290
-
153,134
153,134
40,156
(1,082)
39,074
49,646
88,720		 2025
Total
funds
£
131,290
524,610
5,988
1,035
662,923
10,350
686,217
696,567
(33,644)
-
(33,644)
184,254
150,610		 2024
Total
funds
£
198,749
473,262
2,671
954
675,636
8,339
665,673
674,012
1,624
-
1,624
182,630
184,254

24