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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 09473917 (England and Wales) REGISTERED CHARITY NUMBER: 1166003

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023

for

Valleys Steps Limited

Ralph Bettany Associates Ltd 1 Clare Street Manselton Swansea SA5 9PG

Valleys Steps Limited

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Cash Flow Statement 10
Notes to the Cash Flow Statement 11
Notes to the Financial Statements 12 to 20
Detailed Statement of Financial Activities 21 to 22

Valleys Steps Limited

Report of the Trustees for the Year Ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity formally exists according to its Memorandum for promoting the advancement of mental health for the benefit of the communities in Rhondda Cynon Taf, Merthyr Tydfil and surrounding areas through the provision of therapeutic interventions.

Public benefit

The charity's purpose is to benefit the population in the area covered by the charity's activities. The trustees can confirm and evidence that the activities carried out by the charity throughout the last year have been for the benefit of those who required it.

The trustees confirm that they have complied with their duty under the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

Use of Volunteers

2022/23 saw the return of a full volunteering role supporting the delivery of our face-to-face provision. Volunteers have played an invaluable role during this period as we reintroduced community provision. Volunteers also supported our online delivery during the period whilst also supporting community engagement events. We greatly value the contribution made by our volunteers and will seek to enhance opportunities over the course of 2023/24 as our service develops.

Page 1

Valleys Steps Limited

for the Year Ended 31 March 2023

Report of the Trustees

STRATEGIC REPORT Achievement and performance Charitable activities

2022/23 was the first year where a full programme of face-to-face course was delivered following removal of restrictions relating to Covid 19. Consultation with those who used our service showed a strong demand for face-to-face provision as requests for a continuation of an online programme. The organization commenced a hybrid model of delivery reflective of these demands.

During the period we delivered

436 online workshops

9 face to face workshops as pilots ahead of full six-week courses

28 face to face six-week courses across Cwm Taf Morgannwg

Reach and Impact –

3582 people attended our courses.

84.6% of people rated our courses as good or excellent.

95% of people rated the accessibility of our service as high.

89.2% reported high levels of confidence that they would make use of the knowledge and skills gained from attending our courses.

Our web resources saw 21,704 users.

The Warwick Edinburgh Mental Wellbeing Scale evaluation tool showed people reporting improved wellbeing.

In addition to delivery of our primary contract with Cwm Taf Morgannwg 2022/23 saw us continue to enhance and add value to our provision. This included -

Continued delivery of two psychoeducational programmes on behalf Primary Care Mental Health services. This has served to free up clinical staff in response to increased levels of need in the community.

Delivery of mindfulness programmes to residents of Aneurin Bevan University Health Board. Expansion of our resilience and mindfulness programmes in Schools and local Further Education colleges.

Work with employers to improve wellbeing in the workplace including Academic Institutions, Local Authorities and private sector organisations

Page 2

Valleys Steps Limited

Report of the Trustees for the Year Ended 31 March 2023

STRATEGIC REPORT Financial review

Financial position

The continued expansion of our service offer to include support to students and young people, our work supporting Primary Care Services as well as our work with employers promoting workplace wellbeing has seen us continue to diversify our income streams.

Of particular note is the successful outcome of negotiations with WCVA which resulted in an agreement in March 2023 to write off the £400k loan in exchange for a one-off payment of £20k and an undertaking to name WCVA in the asset lock in our articles of association. This has resulted in an increase in our overall reported level of income compared to the previous year with a resultant operational surplus of £421k and net assets of £268k.

Principal funding sources

Our Principal funding sources for the year comprised of -

The net £380k write-off of the WCVA loan which has been treated for accounting purposes as a grant # An SLA with Cwm Taf Morgannwg University Health Board supporting our core delivery.

Intermediate Care Fund supporting our Student Wellbeing Service

An SLA with Bridgend College, Cardiff and Vale College, Coleg y Cymoedd, St David's Catholic 6th form College and The College Merthyr Tydfil.

Commissioning arrangements with Merthyr and Taf Ely Primary Care Clusters

Ongoing funding arrangements with Aneurin Bevan University Health Board

Reserves policy

The Trustees have reviewed the reserves policy, in accordance with Charity Commission guidelines. The year has seen a continued improvement in the charity's reserves position, supporting the ongoing sustainability and financial viability of the organisation. The organisation's position on reserves is the maintenance of 3 months operational costs in the event of needing to wind down the organisation with any remaining reserve set aside for organisational development of investment in new service delivery as a means to secure new income. Investment in organisational development or service delivery will be informed by full consultation with staff and stakeholders.

Financial and risk management objectives and policies

The trustees have considered the major risks to which the Charity is exposed, have reviewed these risks and have established systems and procedures to manage them. The key risks are delivering the terms of the SLA with the Cwm Taf Morgannwg Health Board, securing adequate funding to continue to provide the innovative service and promoting the service with potential service users.

Future Plans

The continued expansion of our service offer to include support to students and young people, our work supporting Primary Care Services as well as our work with employers promoting workplace wellbeing has seen us diversify our income streams. The continued development of our service offer will form a key part of organisational strategy moving forward. This will include

Seeking longer term funding following successful piloting of our work with students and young people. # Seeking to broaden our geographical reach and access to new funding streams.

Continuing to engage with key stakeholders in statutory and third sectors in identifying need and developing new services as a means to further diversify our income streams and service offer.

.

Page 3

Valleys Steps Limited

Report of the Trustees

for the Year Ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The governing document of the Charity is its Memorandum and Articles of Association - incorporated on the 17th December 2014.

The Charity is registered as a private company, limited by guarantee.

Recruitment and appointment of new trustees

New trustees are recruited by personal introduction, and appointed by a resolution of the existing trustees, in accordance with the Charity's constitution.

Induction and training of new trustees

Consideration of appropriate and relevant skills and experience is given when introducing new trustees to the charity. The Chair person is responsible for making new trustees aware of their responsibilities under Charities Act 2011, and arranging appropriate induction and training, to include safeguarding training. The Executive Director will ensure that Disclosure and Barring Checks are undertaken where required.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially measured at transaction value and subsequently at settlement.

The trustees have considered the major risks to which the charity is exposed, have reviewed these risks and have established internal systems and procedures to manage them.

The key risks are delivering the terms of the SLA with the Cwm Taf Morgannwg Health Board, securing adequate funding to continue to provide the innovative service and promoting the service with potential service users.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

09473917 (England and Wales)

Registered Charity number

1166003

Registered office

Ty Antur (G7) Navigation Park Mountain Ash Rhondda Cynon Taff CF45 4SN

Trustees

Prof. J P Richards (Chair) Ms K Davies Mr P Davies Ms L Evans Ms C Kermath

Company Secretary

None

Page 4

Valleys Steps Limited

Report of the Trustees

for the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

R C Bettany FCA Ralph Bettany Associates Ltd 1 Clare Street Manselton Swansea SA5 9PG

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 30 November 2023 and signed on the board's behalf by:

Professor J P Richards - Trustee

Page 5

Independent Examiner's Report to the Trustees of Valleys Steps Limited

Independent examiner's report to the trustees of Valleys Steps Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

R C Bettany FCA

Ralph Bettany Associates Ltd 1 Clare Street Manselton Swansea SA5 9PG

Dated: 30 November 2023

Page 6

Valleys Steps Limited

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
228
Charitable activities
4
To promote the advancement of mental health
for the benefit of the communities in Rhondda
Cynon Taf, Merthyr Tydfil and surrounding
areas through the provision of therapeutic
interventions.
734,663
Investment income
3
220
Total
735,111
EXPENDITURE ON
Raising funds
5
2,816
Charitable activities
6
To promote the advancement of mental health
for the benefit of the communities in Rhondda
Cynon Taf, Merthyr Tydfil and surrounding
areas through the provision of therapeutic
interventions.
298,304
Other
12,635
Total
313,755
NET INCOME
421,356
RECONCILIATION OF FUNDS
Total funds brought forward
(153,369)
TOTAL FUNDS CARRIED FORWARD
267,987
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
31.3.23
Total
funds
£
228
734,663
220
735,111
2,816
298,304
12,635
313,755
421,356
(153,369)
267,987
31.3.22
Total
funds
£
3,571
393,443
12
397,026
6,731
276,847
5,253
288,831
108,195
(261,564)
(153,369)

The notes form part of these financial statements

Page 7

Valleys Steps Limited

Balance Sheet 31 March 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
12
5,717
CURRENT ASSETS
Debtors
13
57,840
Cash at bank and in hand
319,538
377,378
CREDITORS
Amounts falling due within one year
14
(10,972)
NET CURRENT ASSETS
366,406
TOTAL ASSETS LESS CURRENT
LIABILITIES
372,123
CREDITORS
Amounts falling due after more than one year
15
-
ACCRUALS AND DEFERRED INCOME
18
(104,136)
NET ASSETS
267,987
FUNDS
19
Unrestricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
31.3.23
Total
funds
£
5,717
57,840
319,538
377,378
(10,972)
366,406
372,123
-
(104,136)
267,987
267,987
267,987
31.3.22
Total
funds
£
5,655
9,365
411,463
420,828
(10,919)
409,909
415,564
(400,000)
(168,933)
(153,369)
(153,369)
(153,369)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

Valleys Steps Limited

Balance Sheet - continued

31 March 2023

The financial statements were approved by the Board of Trustees and authorised for issue on 30 November 2023 and were signed on its behalf by:

J P Richards - Trustee

The notes form part of these financial statements

Page 9

Valleys Steps Limited

Cash Flow Statement
for the Year Ended 31 March 2023
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing 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
31.3.23
£
(90,170)
(90,170)
(1,975)
220
(1,755)
(91,925)
411,463
319,538
31.3.22
£
232,892
232,892
(3,907)
12
(3,895)
228,997
182,466
411,463

The notes form part of these financial statements

Page 10

Valleys Steps Limited

Notes to the Cash Flow Statement for the Year Ended 31 March 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest received
Loan write-off
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Increase/(decrease) in accruals and deferred income
Net cash provided by operations
31.3.23
£
421,356
1,913
(220)
(400,000)
(48,475)
53
(64,797)
(90,170)
31.3.22
£
108,195
1,884
(12)
-
29,038
2,092
91,695
232,892

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.22 Movement At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 411,463 (91,925) 319,538
411,463 (91,925) 319,538
Debt
Debts falling due after 1 year (400,000) 400,000 -
(400,000) 400,000 -
Total 11,463 308,075 319,538

The notes form part of these financial statements

Page 11

Valleys Steps Limited

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
31.3.23 31.3.22
£ £
Gifts - 2
Donations 228 3,569
228 3,571

continued...

Page 12

Valleys Steps Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Delivery of Wellbeing
Courses
To promote the advancement of mental
health for the benefit of the communities in
Rhondda Cynon Taf, Merthyr Tydfil and
surrounding areas through the provision of
therapeutic interventions.
Service Level Agreements
To promote the advancement of mental
health for the benefit of the communities in
Rhondda Cynon Taf, Merthyr Tydfil and
surrounding areas through the provision of
therapeutic interventions.
Grants
To promote the advancement of mental
health for the benefit of the communities in
Rhondda Cynon Taf, Merthyr Tydfil and
surrounding areas through the provision of
therapeutic interventions.
Grants received, included in the above, are as follows:
Loan written off (Note 17)
5.
RAISING FUNDS
Raising donations and legacies
Sessional Practitioners costs
31.3.23
£
220
31.3.23
£
100,958
253,705
380,000
734,663
31.3.23
£
380,000
31.3.23
£
2,816
31.3.22
£
12
31.3.22
£
25,845
271,950
95,648
393,443
31.3.22
£
-
31.3.22
£
6,731

continued...

Page 13

Valleys Steps Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. CHARITABLE ACTIVITIES COSTS

Support
Direct
costs (see
Costs
note 7)
£
£
To promote the advancement of mental
health for the benefit of the
communities in Rhondda Cynon Taf,
Merthyr Tydfil and surrounding areas
through the provision of therapeutic
interventions.
286,099
12,205
7.
SUPPORT COSTS
Management
Finance
£
£
To promote the advancement of mental
health for the benefit of the communities in
Rhondda Cynon Taf, Merthyr Tydfil and
surrounding areas through the provision of
therapeutic interventions.
5,020
195
5,020
195
Governance
Other
costs
£
£
To promote the advancement of mental
health for the benefit of the communities in
Rhondda Cynon Taf, Merthyr Tydfil and
surrounding areas through the provision of
therapeutic interventions.
1,905
3,991
1,905
3,991
8.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.3.23
£
Depreciation - owned assets
1,913
Hire of Venues
5,029
Other operating leases
8,627

continued...

Page 14

Valleys Steps Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
31.3.23
£
243,454
13,662
12,688
269,804
31.3.22
£
219,664
12,813
11,926
244,403

The average monthly number of employees during the year was as follows:


Project Manager
Volunteers / Administrative Assistant
Lead Practitioner
Course Practitioner
Finance Assistant
31.3.23

1
1
2
7
1
12
31.3.22
1
1
2
7
1
12

No employees received emoluments in excess of £60,000.

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,571
Charitable activities
To promote the advancement of mental health
for the benefit of the communities in Rhondda
Cynon Taf, Merthyr Tydfil and surrounding
areas through the provision of therapeutic
interventions.
313,985
Investment income
12
Total
317,568
EXPENDITURE ON
Raising funds
6,731
Restricted
funds
£
-
79,458
-
79,458
-
Total
funds
£
3,571
393,443
12
397,026
6,731

Page 15

continued...

Valleys Steps Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
Charitable activities
To promote the advancement of mental health
for the benefit of the communities in Rhondda
Cynon Taf, Merthyr Tydfil and surrounding
areas through the provision of therapeutic
interventions.
197,492
79,355
Other
3,753
1,500
Total
207,976
80,855
NET INCOME/(EXPENDITURE)
109,592
(1,397)
RECONCILIATION OF FUNDS
Total funds brought forward
(262,961)
1,397
TOTAL FUNDS CARRIED FORWARD
(153,369)
-
12.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2022
4,141
13,653
Additions
659
1,316
At 31 March 2023
4,800
14,969
DEPRECIATION
At 1 April 2022
3,687
8,452
Charge for year
278
1,635
At 31 March 2023
3,965
10,087
NET BOOK VALUE
At 31 March 2023
835
4,882
At 31 March 2022
454
5,201
Total
funds
£
276,847
5,253
288,831
108,195
(261,564)
(153,369)
Totals
£
17,794
1,975
19,769
12,139
1,913
14,052
5,717
5,655

Page 16

continued...

Valleys Steps Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
£
Trade debtors
57,019
Office Bonds
821
Prepayments
-
57,840
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
£
Payments on account
170
Trade creditors
300
Social security and other taxes
4,085
Pensions Creditor
1,841
Credit card
1,525
Accrued expenses
3,051
10,972
15.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23
£
Other loans (see note 16)
-
16.
LOANS
An analysis of the maturity of loans is given below:
31.3.23
£
Amounts falling due between two and five years:
Other loans - 2-5 years
-
31.3.22
£
7,500
821
1,044
9,365
31.3.22
£
170
155
-
1,841
704
8,049
10,919
31.3.22
£
400,000
31.3.22
£
400,000

17. SECURED DEBTS

The charitable company entered into a Loan Facility Agreement with Wales Council for Voluntary Action (WCVA) through its Communities Investment Fund. The loan was secured via a Fixed and Floating charge over all the assets of the charitable company. This loan was written off by WCVA under an agreement dated 21 March 2023 (see also note 20)

continued...

Page 17

Valleys Steps Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

18. ACCRUALS AND DEFERRED INCOME

Accruals and deferred income
19.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
MH Covid fund
TOTAL FUNDS
At 1.4.22
£
(153,369)
(153,369)
Incoming
resources
£
735,111
735,111
At 1.4.21
£
(262,961)
1,397
(261,564)
31.3.23
31.3.22
£
£
104,136
168,933
Net
movement
At
in funds
31.3.23
£
£
421,356
267,987
421,356
267,987
Resources
Movement
expended
in funds
£
£
(313,755)
421,356
(313,755)
421,356
Net
movement
At
in funds
31.3.22
£
£
109,592
(153,369)
(1,397)
-
108,195
(153,369)

continued...

Page 18

Valleys Steps Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
ICF fund
RDP fund
MH Covid fund
TOTAL FUNDS
Incoming
resources
£
317,567
33,596
45,863
-
79,459
397,026
Resources
Movement
expended
in funds
£
£
(207,975)
109,592
(33,596)
-
(45,863)
-
(1,397)
(1,397)
(80,856)
(1,397)
(288,831)
108,195

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
MH Covid fund
TOTAL FUNDS
At 1.4.21
£
(262,961)
1,397
(261,564)
Net
movement
in funds
£
530,948
(1,397)
529,551
At
31.3.23
£
267,987
-
267,987

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
1,052,678
Restricted funds
ICF fund
33,596
RDP fund
45,863
MH Covid fund
-
79,459
TOTAL FUNDS
1,132,137
Resources
Movement
expended
in funds
£
£
(521,730)
530,948
(33,596)
-
(45,863)
-
(1,397)
(1,397)
(80,856)
(1,397)
(602,586)
529,551

continued...

Page 19

Valleys Steps Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

20. CONTINGENT LIABILITIES

According to the terms of the release of the WCVA wellbeing bond dated 21 March 2023 the charity undertakes to reinstate payments if the relationship with the Cwm Taf Morgannwg University Health Board changes such that the cost savings arising from the social benefits delivered were to be identified as envisaged in the original agreement (savings share). In the opinion of the Trustees the chances of this happening are remote.

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 20

Valleys Steps Limited

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts - 2
Donations 228 3,569
228 3,571
Investment income
Deposit account interest 220 12
Charitable activities
Delivery of Wellbeing Courses 100,958 25,845
Service Level Agreements 253,705 271,950
Grants 380,000 95,648
734,663 393,443
Total incoming resources 735,111 397,026
EXPENDITURE
Raising donations and legacies
Sessional Practitioners costs 2,816 6,731
Charitable activities
Wages 243,454 219,664
Social security 13,662 12,813
Pensions 12,688 11,926
Hire of Venues 5,029 224
Rent 8,627 8,601
Telephone 1,209 1,133
Course Materials 232 -
Secondment Charges 1,198 11,184
Depreciation of tangible fixed assets 1,913 1,884
288,012 267,429
Other
Travel costs 676 246
Payroll Processing 1,013 1,097
DBS Checks - 313
IT Costs 8,255 3,597
Repairs and renewals 778 -
10,722 5,253
Support costs
Management
Insurance 2,327 1,318
Carried forward 2,327 1,318

This page does not form part of the statutory financial statements

Page 21

Valleys Steps Limited

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
Management
Brought forward 2,327 1,318
Postage and stationery 1,453 423
Staff Training 1,240 1,270
5,020 3,011
Finance
Bank charges 195 261
Human resources
Recruitment costs 1,094 897
Other
Promotional & Publicity costs 1,905 1,069
Governance costs
Accountancy and legal fees 3,991 4,180
Total resources expended 313,755 288,831
Net income 421,356 108,195

This page does not form part of the statutory financial statements

Page 22