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2024-03-31-accounts

Page
Trustees'report 1-4
Independent examiner's report 5
Statement of financial activities 6
Statement of financial position 7 - 8
Statement of cash flows 9
Notes to the financial statements 10-22

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income from:
Donations and legacies 2 55,649 147,474 203,123 51,612 231,770 283,382
Charitable activities 3 556,111 - 556,111 466,537 - 466,537
Other trading activities 4 - - - 293 - 293
Total income 611,760 147,474 759,234 518,442 231,770 750,212
Expenditure on:
Charitable activities 5 648,908 147,474 796,382 503,783 231,770 735,553
Total expenditure 648,908 147,474 796,382 503,783 231,770 735,553
**Net income/(expenditure) ** and
movement in funds (37,148) - (37,148) 14,659 - 14,659
Reconciliation of funds:
Fund balances at 1 April 2023 204,407 - 204,407 189,748 - 189,748
Fund balances at 31 March
2024 167,259 - 167,259 204,407 - 204,407

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 11 5,973 4,866
Current assets
Debtors 12 47,858 73,532
Cash at bank and in hand 161,013 187,990
208,871 261,522
Creditors: amounts falling due within
one year 14 (37,085) (42,481)
Net current assets 171,786 219,041
Total assets less current liabilities 177,759 223,907
Creditors: amounts falling due after
more than one year 15 (10,500) (19,500)
Net assets 167,259 204,407
Income funds
Unrestricted funds 167,259 204,407
167,259 204,407

2024 2023
Notes £ £ £ £
Cash flows from operating activities
Cash absorbed by operations 23 (14,027) (11,395)
Investing activities
Purchase of tangible fixed assets (3,950) (976)
Net cash used in investing activities (3,950) (976)
Financing activities
Repayment of bank loans (9,000) (9,000)
Net cash used in financing activities (9,000) (9,000)
Net decrease in cash and cash equivalents (26,977) (21,371)
Cash and cash equivalents at beginning of year 187,990 209,361
Cash and cash equivalents at end of year 161,013 187,990

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Grants receivable 52,235 147,474 199,709 51,612 231,770 283,382
Donated goods and services 3,414 - 3,414 - - -
55,649 147,474 203,123 51,612 231,770 283,382
Volunteers
The charity is assisted by a number of volunteers who give their time freely.
Grants receivable for core activities
Sandwell MBC Play Scheme 12,407 12,407
BBC Children In Need - 33,024 33,024 - 30,672 30,672
Erasmus 2,989 - 2,989 1,889 - 1,889
Harborne Parish Lands - 7,875 7,875 - 8,385 8,385
Inclusion Support - 29,170 29,170 - 28,714 28,714
Kickstart - - - - 10,296 10,296
Ladywood ESF - 69,005 69,005 - 89,831 89,831
National Literacy Trust - - - - 51,465 51,465
Real Project 6,000 6,000 - - -
SCVO 2,400 2,400 - - -
SMBC 49,246 - 49,246 49,723 - 49,723
52,235 147,474 199,709 51,612 231,770 283,382

Little steppers Stepping Tiny Steps Two Steps Little Wonders Other income Two Steps Little Wonders Other income Two Steps Little Wonders Other income Total Total
Stones 2024 2023
2024 2024 2024 2024 2024 2024
£ £ £ £ £ £ £ £
Income from charitable activities 121,908 115,558 89,327 102,415 114,941 - 544,149 464,687
Other income - - - - - 11,962 11,962 1,850
121,908 115,558 89,327 102,415 114,941 11,962 556,111 466,537

Little steppers Stepping Tiny Steps Two Steps Little Wonders Other income Two Steps Little Wonders Other income Two Steps Little Wonders Other income Total
Stones 2023
£ £ £ £ £ £ £
Income from charitable activities 101,571 108,369 82,432 69,793 102,522 - 464,687
Other income - - - - - 1,850 1,850
101,571 108,369 82,432 69,793 102,522 1,850 466,537

Total Unrestricted Total Unrestricted
funds
2024 2023
£ £
Photograph sales - 293

**Charitable ** Charitable
Expenditure Expenditure
2024 2023
£ £
Staff costs 615,679 513,233
Depreciation and impairment 2,843 2,580
Food, other staff costs and other costs 7,928 6,597
Childcare resources 9,201 20,039
635,651 542,449
Share of support costs (see note 6) 152,112 184,209
Share of governance costs (see note 6) 8,619 8,895
796,382 735,553
Analysis by fund
Unrestricted funds 648,908 503,783
Restricted funds 147,474 231,770
796,382 735,553

Support costs
**Support ** Governance 2024 Support Governance 2023
costs costs costs costs
£ £ £ £ £ £
Rent 51,034 51,034 54,682 54,682
Rates and water 314 314 193 193
Insurance 7,703 7,703 7,192 7,192
Light and heat 3,620 3,620 4,513 4,513
Telephone 6,711 6,711 4,558 4,558
Postage and stationery 1,210 1,210 1,774 1,774
Sundries 2,034 2,034 2,900 2,900
Repairs and renewals 5,975 5,975 4,341 4,341
Other staff costs 44,044 44,044 78,306 78,306
Travel expenses 4,488 4,488 3,732 3,732
Xmas and community
parties 1,672 1,672 2,466 2,466
Cleaning and waste
disposal 11,473 11,473 10,998 10,998
Computer costs 11,056 11,056 7,515 7,515
Bank Charges 166 166 198 198
Bank loan interest 612 612 841 841
Pension and employment
advice 6,599 6,599 6,295 6,295
Independant examiners
fee 2,020 2,020 2,600 2,600
152,112 8,619 160,731 184,209 8,895 193,104
Analysed between
Charitable activities 152,112 8,619 160,731 184,209 8,895 193,104
**7 ** Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 2,843 2,580
Operating lease charges 51,034 54,682

The average monthly number of employees during th e year was:
2024 2023
Number Number
Direct Delivery 38 36
Employment costs 2024 2023
£ £
Wages and salaries 575,996 481,130
Social security costs 31,359 25,409
Other pension costs 8,324 6,694
615,679 513,233

Tangible fixed assets
Equipment
and computer
equipment
£
Cost
At 1 April 2023 10,641
Additions 3,950
At 31 March 2024 14,591
Depreciation and impairment
At 1 April 2023 5,775
Depreciation charged in the year 2,843
At 31 March 2024 8,618
Carrying amount
At 31 March 2024 5,973
At 31 March 2023 4,866

**12 ** Debtors
2024 2023
Amounts falling due within one year: £ £
Trade debtors 21,525 23,955
Prepayments and accrued income 26,333 49,577
47,858 73,532
**13 ** Loans and overdrafts
2024 2023
£ £
Bank loans 19,500 28,500
Payable within one year 9,000 9,000
Payable after one year 10,500 19,500
**14 ** Creditors: amounts falling due within one year
2024 2023
Notes £ £
Bank loans 13 9,000 9,000
Other taxation and social security 5,102 4,519
Trade creditors 3,073 49
Other creditors 1,130 643
Accruals and deferred income 18,780 28,270
37,085 42,481
**15 ** Creditors: amounts falling due after more than one year
2024 2023
Notes £ £
Bank loans 13 10,500 19,500
**16 ** Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 8,324 6,694

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
BBC Children in Need - 33,024 (33,024) -
Harborne Parish Lands - 7,875 (7,875) -
Inclusion Support - 29,170 (29,170) -
Ladywood ESF - 69,005 (69,005) -
Real Project - 6,000 (6,000) -
SCVO - 2,400 (2,400) -
- 147,474 (147,474) -
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
Sandwell MBC Play Scheme - 12,407 (12,407) -
BBC Children in Need - 30,672 (30,672) -
Harborne Parish Lands - 8,385 (8,385) -
Inclusion Support - 28,714 (28,714) -
Kickstart - 10,296 (10,296) -
Ladywood ESF - 89,831 (89,831) -
National Literacy Trust - 51,465 (51,465) -
- 231,770 (231,770) -

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 204,407 611,760 (648,908) 167,259
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 189,748 518,442 (503,783) 204,407

2024 2023
£ £
Within one year 48,162 53,100
Between two and five years 69,061 25,303
117,223 78,403

Analysis of changes in net funds
At 1 April 2023 Cash flowsAt 31 March 2024
£ £ £
Cash at bank and in hand 187,990 (26,977) 161,013
Loans falling due within one year (9,000) - (9,000)
Loans falling due after more than one year (19,500) 9,000 (10,500)
159,490 (17,977) 141,513

**23 ** Cash generated from operations 2024 2023
£ £
(Deficit)/surpus for the year (37,148) 14,659
Adjustments for:
Depreciation and impairment of tangible fixed assets 2,843 2,580
Movements in working capital:
Decrease/(increase) in debtors 25,674 (3,438)
(Decrease) in creditors (5,396) (25,196)
Cash absorbed by operations (14,027) (11,395)