FIRST STEPS ED
FINANCIAL STATEMENTS
FOR
31 MARCH 2023
Charity Number 1185092
FIRST STEPS
For children and their families, young people, and adults affected by eating difficulties and disorders
Our founding principles are based on the experiences of individuals who have had, are still living with, and have recovered from eating disorders and general mental health conditions.
FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
| Contents | Page |
|---|---|
| Members of the board and professional adviser | 1 |
| Trustees’ annual report | 2-10 |
| Independent examiners report | 11 |
| Statement of financial activities | 12 |
| Balance Sheet | 13 |
| Notes to the financial statements | 14-23 |
FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
The Board of Trustees
Carolyn Gilby – Chairperson Danial Dark Heike Bartle Kelly Stevens Karen Jackson Sue McCready Nicky Clarke (Joined 8[th] June 2022) Martin Rayson (Joined 8[th] June 2022) Janet Ellis (Joined 8[th] June 2022) Pen Cabot (Joined 8[th] June 2022) Antonia Lagou (Joined 8[th] June 2022) Emily Elson (Retired 29th December 2022)
Patrons
Catherine Cleary MBE (Founder)
Advisors
Dr, Anthony Natt, General Practitioner (retired) Primary Care Networks Dr. Chris Gillespie, Consultant Psychologist, Obesity and Diabetes Specialist Dr. Emma Sharpe, Lecturer in Psychology and Research in Eating Disorder
Chief Executive Officer
Kevin Parkinson
Charity Address
Woburn House Vernon Gate Derby DE1 1UL
Independent Examiner
Kevin Parkinson FCA Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DE1 1RY
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
The First Steps ED (FSED) board of trustees have pleasure in presenting their annual report and the unaudited financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 March 2023.
Structure, governance, and management
Constitution
The principal object of the charity is to provide specialist services for people with eating disorders. This includes individual and group therapy for children and young People (5 to 17 years) counselling and psychotherapy for adults (16 years +) and weekly support groups and psychoeducation workshops for all ages, genders, and backgrounds, including parents/carers, alongside accredited professional training.
Objectives and activities
First Steps ED has been, and continues to be, developed by people who have lived experience of eating disorders and co-morbid mental health disorders, either personally or through caring for someone close to them. We provide early intervention and prevention services that compliments the NHS and Public Health in the community working closely in the health and education environments.
First Steps ED has been at the forefront of improving the lives of people of all ages impacted by mental health and eating disorders and since 2004 has built a reputation as the Midlands Eating Disorder Charity, working further afield through our dedicated team of staff and volunteers many having a lived experience who are focused on bringing hope, opportunities, and choices that recovery is a real possibility and people are no longer defined by their illness.
As a registered charity (1185092), we have charitable objectives, which are:-
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The relief of individuals of all ages (and their families) whose lives are affected by diagnosed and undiagnosed eating difficulties and disorders and other mental health issues by providing information, advice, and support.
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The preservation and protection of the physical and mental health of families and carers of those suffering from eating disorders and other mental health issues by providing information and support.
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To advance education for the public benefit by providing training for carers, professionals, and the public, of people suffering from eating disorders, and other mental health issues.
Summary of the main activities undertaken for the public benefit in relation to these objectives
In planning our activities for the year, we kept in mind the Charity Commissions guidance on public benefit at our trustee meetings.
First Steps ED is open to all individuals irrespective of race, gender, or other personal circumstances, and we strive to make adjustments to support people where this is in our control.
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Governance and management
The management of the charity is the responsibility of the Trustees who are appointed through a transparent national recruitment process under the terms of the Charitable Incorporated Organisation (CIO) Constitution Foundation Model.
First Steps ED has a board of up to 12 Trustees’. The Board meets regularly and is responsible for the strategic direction, policy setting and appointment of its Chief Executive Officer. Trustees are required to sign a code of conduct and declare any conflicts of interest. The appointment of Trustees as Chair is reviewed every 3 years.
The skills represented by our existing Board of Trustees includes: retired NHS Director of Nursing and Operations Mental Health Trust; retired and current Executive Director’s of People and Organisational Development, NHS Acute Hospital Trusts; current Chief Executive NHS Community Services Provider; a Senior Quality Improvement Manager NHS Specialised Services, Acute Hospital Trust; a Professor Health Humanities and reader in male eating disorders; the Head of Personal, Social, Health and Economic (PSHE) and Teacher in Religious Studies Multi-Academy Schools; and a number of Senior Managers from the private and academic sector brining skills including Environment and Sustainability; Marketing and Communications; and Business Development.
Trustees recognise it is essential that the Board and its Committees are diverse in terms of background, diversity, skills, and experiences to remain truly representative.
Review of the Year’s developments and achievements
Chair’s Report
It has been another year of growth and development for our service teams and volunteers and as a board of trustees we are delighted that we continue to support children, young people and adults as well as parents and carers from more areas across England.
As you will see from the report we are supporting more people and whilst this is evidence of our success it does stretch our services and we continue to look at innovative ways to reach and support individuals who reach out to us.
The board are very proud of the initiatives and partnership working that takes place across our charity as we strive to increase our offer and support to all.
On behalf of the board of trustees I would like to thank everyone involved in supporting so many through their eating disorder recovery journey.
Our thanks also go to our committed funders, commissioners, and partners for their ongoing support in these challenging times enabling First Steps ED to be there when you needed us.
Carolyn Gilby, Chair
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Chief Executive Officer Report
Our staff, volunteers and service users continue to drive our co-production approach to developing new services which during this annual report period has seen the charity implement new individual and group therapy pathways for Avoidant Restrictive Food Intake Disorders (ARFID) where we have also been supporting a range of NHS Integrated Commissioning Boards (ICB's) to design their own pathways.
Where we are commissioned by the NHS the numbers of children and young people accessing this new support continues to increase and across one ICB at least 50% of 5 to 17 year old referrals are for ARFID.
Last year we reported on a new grant awarded by the Association of Mental of Providers where we focused our year on developing a new pilot service for people with eating disorders and high body weight which we know from our work often co-occur, sharing many underlying factors, and may adversely affect emotional and physical health. Both can also be challenging to treat in clinical settings.
This work has resulted in our charity working closely with the NHS Complications for Excess Weight Clinics (CEW) which effects 1 in 4 children living with obesity and in the next 12 months through this integrated pilot pathway our staff will be supporting 50 children from Derby City on this admitted pathway as part of a new Joined Up Care approach.
We have continued to invest and expand our digital services road map, launching the first eating disorder app commissioned by the NHS as a pilot to support early intervention and prevention for marginalised individuals and communities which demonstrated its utility and effectiveness and has resulted in being commissioned as a full service.
Although NHS waiting times for eating disorder treatments continue to improve, between January and March 2023 21% of those under the age of 19 still waited longer than a week to start treatment after an urgent referral, with 18% waiting longer than four weeks after a routine referral for an eating disorder – considerably higher than the target that no more than 5% of patients should wait longer than those periods. The number of children attending A&E for eating disorders also continues to be greater than adult A&E attendances for eating disorders.
Through our engagement with NHS Regional eating disorder clinical networks, and directly with NHS specialist CAMHS and adult eating disorder services, we continue to increase our commissioned and funded services working as an integrated pathway partner delivering our respected shared care and stepup and step-down services across the East and West Midlands, the Home Counties.
As I look forward into 2023 with our team, I want to pay a tribute to Paula Blight, CEO and her team at Somerset and Wessex Eating Disorder Association (SWEDA) for chairing our Regional Eating Disorder Charity Alliance/Network this year which is being handed over to myself and First Steps ED to continue our joint objectives of bringing expert-by-experience charity eating disorders care services closer to home across England, Scotland, Wales and Northern Ireland.
Kevin Parkinson, CEO
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
About Us
First Steps ED (FSED) has been at the forefront of improving the lives of people from all ages, genders and backgrounds impacted by eating disorders and high body weight since 2004 and has built a reputation as the Midlands Eating Disorder charity.
We are experts by experience, a person-centred, quality-assured, research-based organisation and a leading light working as an integrated partner in the health and education environments focused on patient-team partnership, for population management, with continuity of care, and prompt access to care, comprehensiveness and care coordination at our heart to ensure that the people who approach us for help, receive the care and support, and the real possibility that recovery is achievable and are no longer defined by their illness.
As an organisation we have a continuous service improvement culture and floor to board values led team of autonomous staff, volunteers and placement students curating service user led coproduction in eating disorders and obesity services.
Our building blocks have their foundation in engaged leadership, data-driven improvement, empanelment, and team-based care, with our service users underpinning our culture and behaviours with many becoming befrienders, volunteers, and future employees.
Our Core Values – 5 P’s
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Here’s what we did in 2022 alone:
Provided early intervention and prevention psychoeducation workshops to 21 schools and colleges reaching over 1,639 students aged 5 to 18 years as part of our NHS Futures in Mind and Children in Need funding.
Supported 687 children and young people aged 5 to 17 years with Cognitive Behavioral Therapy Ten (CBT-T funded by Children in Need and NHS Clinical Commissioning Groups in Derbyshire, Leicestershire and Hertfordshire.
Supported 172 Leicester, Leicestershire and Rutland (LLR) children and young people aged 11 to 18 years with our Collaborative Partner, Tellmi through our unique eating disorder app portal focused on providing access to support for marginalised groups from the male; LGBTQ+ and BAME, people of colour communities.
Continued to expand our Eating Disorders in Student Services (EDISS) services through our partnership with Student Minds the university as a collaborative partner with Student Space supporting 525 students across 50 universities in England and Wales.
Supported 255 adults funded by The National Lottery Community Fund and NHS Clinical Commissioning Groups from Derbyshire and Nottinghamshire with 143 receiving 12 to 24 weeks of psychotherapy with some service users receiving longer term care up to 48 weeks, and 112 receiving our award winning Befriending digital service over twice weekly emails or weekly video clinic over 24 weeks which can be extended up to 36 weeks.
Our volunteers and befrienders contributed 4,702 hours of their time saving our commissioners £74,527 during the year on employment staff costs alone.
(based on £13.70 + 15.7% average hourly rate for healthcare services)
Recruited and trained 46 new volunteers, befrienders and student placements and equates to 2.5 full time equivalent (FTE) staff members.
Delivered 372 weekly Guided Self-help psychoeducation workshops and a range of eating disorder presentation four-week Group Recovery workshops to 2,068 people of All Ages.
Trained 996 professionals from the NHS, social care, education and community sectors and commissioned by Nottingham and Nottinghamshire Integrated Commissioning Board (ICB) delivered 25 Continued Professional Development (CPD) training sessions for health and non health care staff working with children and young people, including new staff recruited to Child and Adolescent Mental Health Services CAMHS and CAMHS ED.
Supported and trained 336 parents and carers funded by NHS commissioners in Birmingham, Staffordshire, Lincolnshire, Derbyshire and Hertfordshire who attended our four week New Maudsley Method, Skills for Carers programme and supported 26 parents with our 12 week parent psychotherapy support for their own wellbeing needs to improve their anxiety and depression as a care giver in the home environment.
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Our Social Impact in 2022
First Steps ED was originally run by volunteers, and they continue to play a very important role in keeping the charity open and able to support people struggling with eating difficulties and disorders.
We believe that the opportunity to become a volunteer once a service user has recovered is very motivating and can help them keep on track within their own recovery journey which for some individuals with enduring and lifelong eating disorders becomes one of the strongest opportunities to enable them to thrive.
Our volunteering opportunities come in all forms and choices, from working alongside our trained staff delivering peer support groups, to facilitating workshops, and playing an active role in awareness raising, fundraising, and utilising their lived experience to co-deliver our accredited training to health and care professionals.
Our volunteers, befrienders, and student counsellors remain our most valued assets.
Communications and Social Media Performance
We recognise both the positives and negatives that social media brings into people’s lives and have continued to develop both our virtual community and reach across England, the UK and further afield now enjoying strong collaborative communications with other non-profit and healthcare professionals working in the eating disorder community across the globe.
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Facebook 32,000 people reached with 3,707 followers
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• Twitter 3,862 engaged followers • Instagram 18,200 people reached with 3,707 followers • LinkedIn 1,183 followers up 90% increase on the previous year and growing
A big shift to digital
To meet the changing demand for services under lockdown and social distancing, our team introduced a number of new services and support initiatives available online to address any interruption caused to people’s usual support networks.
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
More Accessible - moving to online platforms, our service users and peers could access more of our services and training opportunities. This has been beneficial to those out-of-area who would have previously struggled to attend in-house events.
Increased Opportunities - with more focus on our digital channels we have been able to find a new network of partners and collaborators. This has led to an increase in awareness of our services as well as additional creation and sharing of resources.
Social Media Campaigns - throughout our online audience has been increasing month on month. We have been able to offer 24/7 support with self-care advice and resources available online, on our website and new Digital Hub services.
Patient, Public, Involvement and Engagement (PPIE) Committee
The involvement of service users and carers is vitally important in making sure our activities are relevant to our key stakeholder groups and all the people our organisation impacts.
Our Patient, Public Involvement and Engagement (PPIE) committee was created to ensure that our patients and the wider public are involved in the activities we undertake. Patients and the public bring a wealth of experience and provide valuable perspectives on the way that our services are designed and delivered.
Eating Disorders Awareness Week 2022
The First Steps ED Eating Disorder Awareness Week campaign focused on Early Intervention and Equity for eating disorder support.
Our teams believe in early intervention, and trust that better education around disordered eating behaviours can play an important role in protecting those who are at risk of developing an eating disorder. We work with and support professionals across a range of sectors who, with appropriate training, can now recognise the early signs and symptoms of an eating disorder so it felt like an opportune time to promote this area of our advocacy.
The PPIE committee supported content development, media appearances, and helped our communications team navigate language and key concepts for the campaign materials.
Identifying cultural barriers
The committee wanted to develop a new social media strategy which targets diverse groups and communities which could help target new service users. New 'short guides' were designed and launched in March2023 to better understand our external audiences and the appetite for more targeted content, including our Ramadan Guide and easter resources.
The ‘Ramadan and Eating Disorders’ received more than 700 reads/downloads over the month-long event, and was well received on social media, compared to our Easter resource which received under 300 reads/downloads.
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Supporting a new working project -Perinatal issues
A new working group was created through the PPIE Committee supported and led by our committee's Vice-Chair, Perinatal Lead and Staff Lead and supported by members of the First Steps ED employed team and external experts.
The objective of the group is to prioritising effective care around preconception, prenatal, perinatal, and postnatal issues around eating disorders and, in the future, be on the frontline for policy change when it comes to training requirements.
FINANCIAL REVIEW
Reserves
The Trustee Board has resolved in its 2023/23 Reserves Policy to hold 6 months Designated Reserves for wind up costs and redundancy costs in the event of any requirement to close the operations of the organisation. This is a pragmatic policy due to the nature of the work carried out as any transfer of NHS commissioned services may take between 3 and 9 months to complete for receiving organisations.
Status and administration
Governing document
First Steps ED is a registered Charitable Incorporated Organisation (CIO), number 1185092 registered with the Charity Commission on 29 August 2019. The charity's governing document is a Foundation Model Constitution adopted on 29 September 2020.
The charity's address is, Woburn House, Vernon Gate, Derby, DE1 1UL
Recruitment, induction, and training of trustees
The Charity undertakes, when the need arises, a skills audit to determine the requirements of the Trustee Board. If a skill shortage is identified, approaches are made to specific people identified as having these skills, where an appointment is sought a professional recruitment partner is engaged, for co-opted appointments regional and national professional networks are engaged.
Trustees are DBS checked and have Enhanced Disclosure. The Board evaluates training requirements annually and Trustees’ have access to the Charity’s eLearning Portal for statutory Continued Professional Development (CPD) training including Health and Safety; GDPR, Cyber Security; Safeguarding Adults and Safeguarding Childrens, plus 28 other training courses available to our staff and volunteers.
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Risk management policy
The trustees examine the major risks that the charity faces each financial year when preparing and updating the strategic plan. The charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the charity in the future.
During 2022 the Board of Trustees agreed to update our Quality Management Systems inclusive of our Governance and Risk, Quality and Customer, and Financial Management systems and processes and asked our staff to recommend a new Quality Management System which was ISO9001-2015 for Whole Organisation and British Association for Counselling and Psychotherapy (BACP) for our services.
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ISO9001-2015 started January 2020 with accreditation annually in June 2022
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BACP Membership accreditation completed in August 2022
Independent Examiner
Kevin Parkinson FCA of Derby Community Accountancy Service and will be in office as independent examiner for the ensuing year.
Registered office: Signed on behalf of the Trustees Woburn House Vernon Gate Derby DE1 1UL Carolyn Gilby
Trustee Chair
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FIRST STEPS ED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Independent Examiner's Report to the Trustees of First Steps ED
I report on the accounts of the charity for the year ended 31 March 2023 which are set out on pages 12 to 23
Respective responsibilities of the trustees and examiner
As the charity trustees of the Trust, 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Act or
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the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kevin Parkinson FCA Date Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DE1 1RY
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FIRST STEPS ED
STATEMENT OF FINANCIAL ACTIVITY
YEAR ENDED MARCH 31[st ] 2023
| Total Funds | Total Funds | ||||
|---|---|---|---|---|---|
| Year to 31 | Year to 31 | ||||
| Unrestricted | Restricted | Mar 2023 | Mar 2022 | ||
| Funds | Funds | ||||
| Note | £ |
£ | £ | £ | |
| Income from: | |||||
| Donations | 3 | 20,381 | 18 | 20,399 | 13,360 |
| Charitable activities | 4 | 2,600 | 833,491 | 836,091 | 524,802 |
| Other income | 5 | 78,384 | 20 | 78,404 | 34,769 |
| Investment income | 6 | 2,312 | - | 2,312 | 1,446 |
| Total incoming resources | 103,677 | 833,529 | 937,206 | 574,377 | |
| Expenditure on: | |||||
| Raising funds | 1,203 | 19,239 | 20,442 | 4,045 | |
| Charitable activities | 9,150 | 851,848 | 860,998 | 603,200 | |
| - | ---- | - | - | ||
| Total resources expended | 7 | 10,353 | 871,087 | 881,440 | 607,245 |
| Net incoming/(outgoing) | |||||
| resources before transfers | 93,324 | (37,558) | 55,766 | (32,868) | |
| Transfer between funds | - | - | - | - | |
| - | - | - | ------------------------ - | ||
| Net incoming/(outgoing) | |||||
| resources for the year | 93,324 | (37,558) | 55,766 | (32,868) | |
| Balances brought forward | 353,143 | 59,814 | 412,957 | 445,825 | |
| -------------------------------- | |||||
| Balances carried forward | 446,467 | 22,256 | 468,723 | 412,957 |
|
| === === |
= | = | ===== = |
The charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
The notes on pages 14 to 23 form part of these financial statements.
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FIRST STEPS ED
BALANCE SHEET
| 31 | MARCH | 2023 | ||||||
|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||
| Note | £ |
£ | £ | £ | ||||
| Fixed assets | ||||||||
| Tangible assets | - | - | ||||||
| Current assets | ||||||||
| Cash at bank and in hand | 423,001 | 430,515 | ||||||
| Debtors | 10 | 99,531 |
15,140 | |||||
| 522,532 | 445,655 | |||||||
| Creditors: amounts falling due | ||||||||
| within one year | 11 | 53,809 | 32,698 | |||||
| Net current assets | 468,723 | 412,957 | ||||||
| Total assets less current liabilities | 468,723 | 412,957 | ||||||
| Net assets/(liabilities) | 468,723 | 412,957 | ||||||
| ==== | === | = | ||||||
| Funds | ||||||||
| Restricted | 12 | 22,256 | 59,814 | |||||
| General Reserves | 12 | 51,496 | 158,810 | |||||
| Designated Funds | 12 | 394,971 | 194,333 | |||||
| - | - | |||||||
| TOTAL FUNDS | 468,723 | 412,957 | ||||||
| === = | ==== | = |
The financial statements were approved by the members of the committee on the and signed on their behalf by:
C. Gilby Chair
The notes on pages 14 to 23 form part of these financial statements.
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
1. Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
Charity information
First Steps ED is a registered charity and is a CIO. The charity’s registered office is Woburn House, Vernon Gate, Derby. DE1 1UL. It became a registered charity on 29[th] August 2019. At the end of the year there were 12 Trustees
1.1 Accounting convention
These accounts have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it apples from 1 January 2015. The charity is a Public Benefit Entity as defined by FRS 102.
The accounts are prepared in Sterling which is the functional currency of the charity. Monetary amounts in these financial statements to the nearest £.
The accounts have been prepared on historical cost convention apart from freehold property that is carried at market value. The principal accounting policies adopted are set out below.
These are accounts for the year ended 31 March 2023 are prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2015.
1.2 Going concern
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Charitable Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
1.4 Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market value of gifts received and in assets acquired. No amounts are included in the financial statements for services donated by volunteers.
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
1.5 Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in the support of the charitable activities.
1.6 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
1.9 Financial instruments
The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Taxation
The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
1.12 Depreciation
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:-
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Asset category Annual rate Equipment 20%
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimated and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
3. Voluntary income
| Total Funds | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Year to 31 | Period to 31 | |
| Funds | Funds | Mar 2023 | Mar 2022 | |
| £ | £ | £ | £ | |
| Donations | 20,381 | 18 | 20,399 | 13,360 |
| 20,381 | 18 | 20,399 | 13.360 | |
| = = |
============ | = | = |
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
4. Grants receivable
| Total Funds | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Year to 31 | Period to 31 | |||
| Funds | Funds | Mar 2023 | Mar 2022 | |||
| £ | £ | £ | £ | |||
| Derbyshire Health Care NHS | ||||||
| Foundation Trust | - | 122,433 | 122,433 | 129,533 | ||
| The National Lottery Community | ||||||
| Fund (Reaching Communities) | - | 52,165 | 52,165 | 60,983 | ||
| Children in Need | - | 30,909 | 30,909 | 34,777 | ||
| Derby City and Derbyshire CCGS | - | 123,292 | 123,292 | 131,392 | ||
| Nottingham City CCG | - | - | - | - | ||
| Future in Mind | - | - | - | - | ||
| Lloyds Charitable Foundation | - | - | - | - | ||
| Foundation Derbyshire | - | 1,618 | 1,618 | 2,000 | ||
| Erewash Voluntary Action | 100 | - | 100 | 1,500 | ||
| Derbyshire County Council | - | - | - | 8,600 | ||
| HMRC Furlough Grant | - | - | - | 16,425 | ||
| Derby University | - | - | - | 1,000 | ||
| Toyota Charitable Trust | - | - | - | 2,000 | ||
| Community Action Derby | - | - | - | 500 | ||
| Thomas Farr Foundation | - | - | - | 1,980 | ||
| Loughborough University | - | 28,724 | 28,724 | 15,552 | ||
| Midlands Partnership | - | - | - | 3,800 | ||
| Enterprise Development Fund | - | 26,240 | 26,240 | 3,360 | ||
| Student Minds | 23,970 | 23,970 | 109,260 | |||
| Nottingham University Hospitals | - | |||||
| Trust | - | - | 1,000 | |||
| Nottinghamshire Healthcare Trust | - | 10,000 | 10,000 | 1,140 | ||
| Leicestershire CCG | - | 113,542 | 113,542 | |||
| The National Lottery Community | ||||||
| Fund (Awards for All) | - | 10,000 | 10,000 | - | ||
| Hertfordshire CC Early Help | - | 252,290 | 252,290 | - | ||
| Barratt Development Charity | 1,500 | - | 1,500 | - | ||
| Groundworks UK | 1,000 | - | 1,000 | - | ||
| NHS Coventry and Warwickshire | - | 13,183 | 13,183 | - | ||
| NHS Oxford Foundation Trust | - | 25,125 | 25,125 | - | ||
| 2,600 | 833,491 | 836,091 | 524,802 | |||
| = | = = | === = |
= |
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
| 5 Sundry Income Year to 31 March 2023 £ Counselling income 49,441 Enterprise income 28,901 Sundry 62 78,404 = 6 Interest receivable Year to 31 March 2023 £ Bank interest receivable 2,312 ======== 7. Total resources expended Staff costs Fees Insurance Rent & Room hire Heat and Light Stationery, printing, postage & telephone Refreshments costs Refurbishment Equipment and consumables Travel & welfare Training Fundraising costs |
Year to 31 March 2022 £ 27,556 7,211 2 34,769 = Year to 31 March 2021 £ 1,446 ===== = Total Funds Year to 31 Mar 2023 Total Funds Year to 31 Mar 2022 £ £ 633,736 443,677 147,130 90,640 2,947 2,301 37,900 36,161 - - 10,634 9,866 226 122 3,531 3,707 22,222 7,763 2,672 8,963 20,442 4,045 881,440 607,245 |
Year to 31 March 2022 £ 27,556 7,211 2 34,769 = Year to 31 March 2021 £ 1,446 ===== = Total Funds Year to 31 Mar 2023 Total Funds Year to 31 Mar 2022 £ £ 633,736 443,677 147,130 90,640 2,947 2,301 37,900 36,161 - - 10,634 9,866 226 122 3,531 3,707 22,222 7,763 2,672 8,963 20,442 4,045 881,440 607,245 |
|---|---|---|
| 607,245 |
Expenditure on charitable activities was £860,998 (2022: £603,200) of which £851,848 was restricted (2022 £603,200)
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
8. Net (expenditure)/income
| Net (expenditure)/income | ||
|---|---|---|
| Year to | Year to | |
| 31 Mar | 31 Mar | |
| 2023 | 2022 | |
| £ | £ | |
| Independent examiner’s Fees | 1,250 | 1,250 |
| ===== = | = |
9. Trustees and key management personnel
During the year trustees did not receive remuneration for their roles as trustees
The key management personnel of the charity consist of the trustees, the Chief Executive Officer and other members of the senior management team. The total employment benefits of the key management personnel were £118,337 (2022: £118,897)
The aggregate payroll costs were:
| Year to | Year to | |
|---|---|---|
| 31 Mar | 31 Mar | |
| 2023 | 2022 | |
| £ | £ | |
| Wages and salaries | 568,752 | 392,921 |
| National Insurance | 41,111 | 28,528 |
| Pension | 23,873 | 22,228 |
| - | - | |
| 633,736 | 443,677 | |
| ========== = | = |
One employee earned more than £60,000 per annum. No trustees were reimbursed for expenditure.
Particulars of employees:
The average number of staff employed by the charity during the financial year amounted to:
| **Yea ** | **Yea ** | to | Year to | |
|---|---|---|---|---|
| 31 | Mar |
31 Mar | ||
| 2 | 23 | 2022 | ||
| No | No | |||
| Direct Charitable Staff (full time equivalent) | 27 | 18 | ||
| Administration | 1 | - | ||
| 28 | 18 | |||
| ======= | ======== |
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
| **10. ** | Debtors: | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Bank interest | 1,626 | 808 | ||
| Trade Debtors | 2,080 | 5,302 | ||
| Derbyshire Health Care NHS Foundation Trust | 16,329 | - | ||
| NHS Oxford Foundation Trust | 25,125 | - | ||
| Hertfordshire CC Early Help | 32,158 | - | ||
| NHS Oxford Foundation Trust | 13,183 | - | ||
| Prepayment | ||||
| Rent | 9,030 | 9,030 | ||
| - --- | --- | - | ||
| 99,531 | 15,140 | |||
| === | === | = | ||
| **11. ** | Creditors: | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Deferred Income | ||||
| National Lottery Community Fund | - | 20,866 | ||
| Children in Need | 5,332 | 5,342 | ||
| Derbyshire Health Care NHS Foundation Trust | 14,876 | - | ||
| Other creditors | ||||
| Sundry creditors | 6,875 | 600 | ||
| Salary costs | 26,726 | 5,890 | ||
| - | - | |||
| 53,809 | 32,698 | |||
| === = = |
= |
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
12. Statement of funds
| Statement of funds | ||||||
|---|---|---|---|---|---|---|
| At | ||||||
| At 1 April | 31March | |||||
| 2022 | Incoming | Outgoing | Transfers | 2023 | ||
| £ | £ | £ | £ | |||
| General reserve | 158,810 | 103,677 |
10,353 | (200,638) | 51,496 | |
| Designated Funds | 194,333 | - |
- | 200,638 | 394,971 | |
| Total unrestricted funds | 353,143 | 103,677 |
10,353 | - | 446,467 | |
| Restricted Funds | ||||||
| Derbyshire Health Care NHS | ||||||
| Foundation Trust | 2,122 | 122,433 |
124,555 | - | - | |
| Children in Need | 5,036 | 30,909 |
35,945 | - | - | |
| National Lottery Community Fund | 5,126 | 52,165 |
57,291 | - | - | |
| Derby City and Shires CCG | (3,080) | 58,310 |
55,230 | - | - | |
| Derbyshire & City CCG CYP | 20,178 | 65,000 |
85,178 | - | - | |
| DerbyshireHealthcare NHS | ||||||
| Foundation Trust (mental health) | 884 | - |
884 | - | - | |
| Student Minds EDISS 2021 | 13,523 | 23,970 |
37,493 | - | - | |
| Foundation Derbyshire | - | 1,618 |
1,618 | - | - | |
| NUH Trust | 1,000 | - |
1,000 | - | - | |
| Loughborough University EDISS | 4,745 | 28,744 |
33,489 | - | - | |
| Thomas Farr Foundation | 1,980 | - |
1,980 | - | - | |
| Midlands Partnership | 3,800 | - |
3,800 | - | - | |
| Notts Healthcare Small Grants | 1,140 | 10,000 |
11,140 | - | - | |
| Enterprise Development Fund | 3,360 | 26,240 |
29,600 | - | - | |
| Hertfordshire CC Early Help (1) | - | 219,659 |
210,334 | - | 9,325 | |
| Hertfordshire CC Early Help (2) | - | 32,631 |
32,631 | - | - | |
| Leicestershire CCG | - | 113,542 |
113,542 | - | - | |
| Awards for All | - | 10,000 |
10,000 | - | - | |
| NHS Coventry and Warwickshire | - | 13,183 |
3,900 | - | 9,283 | |
| NHS Oxford Foundation Trust | - | 25,125 |
21,477 | - | 3,648 | |
| Total restricted funds | 59,814 | 833,529 |
871,087 | - | 22,256 | |
| Total funds | 412,957 | 937,206 |
881,440 | - | 468,723 | |
| - | === = |
= | - | ---------- | - |
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Restricted Funds
Restricted Funds
Derbyshire Community Healthcare NHS Foundation Trust funding is spent on our staff costs coordinating our Integrated Community Support service at home for patients who have been discharged from NHS inpatient settings.
Children in Need funding is spent on additional staff costs towards coordinating our services for Children and Young People under the age of 17 years and our weekly groups, body image awareness workshops, our steering groups and volunteering opportunities. Each year over 250 children and young people benefit from this project and report an increased knowledge and ability to manage their eating disorder and mental health, report reduced feelings of isolation and felt less stigmatised about their mental health with positive improvements in self-confidence.
The National Lottery Community Fund and Awards For All is spent on additional staff costs towards coordinating our services for adults over the age of 18 years with counselling and psychotherapy sessions to ensure that no adult in financial hardship is prevented from receiving support for their disordered eating or eating disorder. Each year over 350 adults will demonstrate the same benefits as with our Children in Need funding.
Loughborough University EDISS funding is spent on staff costs to deliver peer support for students at Loughborough University presenting with mild to moderate disordered eating and disorders.
Thomas Farr Foundation money is to be spent on self help groups staff costs.
Midlands Partnership money was to be spent on S4C staff groups
Enterprise Development Fund awarded through the Association of Mental Health Providers was spent on staff costs to deliver an engagement and research progamme designed to increase the trading services of the charity specifically targeted at people of all ages presenting with disordered eating living in larger bodies and with obesity.
NHS Derby Derbyshire Integrated Commissioning Board funding is spent on our staff costs towards coordinating supporting 180 children and young people aged 5 to 17 years and 69 adults 18 years plus registered with a GP in Derby and Derbyshire.
NHS Nottingham and Nottinghamshire Integrated Commissioning Board funding is spent on our staff costs towards delivering our accredited eating disorder training to professionals.
NHS Hertfordshire Integrated Commissioning Board funding is spent on our staff costs towards coordinating working with children, young people and their families between the ages of 5 to 18 years. These support services support up to 500 children and young people and 100 parents/carers registered with a Hertfordshire and West Essex GP.
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FIRST STEPS ED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
NHS Leicester, Leicestershire and Rutland Integrated Commissioning Board funding is spent on our staff costs towards delivering our digital eating disorder app service for children and young people 11 to 18 year olds and 5 to 18 year olds who require face to face traditional services.
NHS Coventry and Warwickshire funding is spent on staff costs to deliver our children and young peoples individual and group therapy services and deliver our accredited eating disorders training to professionals.
NHS Oxfordshire Foundation Trust funding is spend on staff costs to delivery our all ages individual and group therapy services for patients stepped down from Banes, Swindon and Wiltshire.
Our Small Grants enabled our charity to extend the number of psychoeducation groups and our printed research informed guide books and self-help guides to reach many more individuals.
Designated Funds
| £ | |||||
|---|---|---|---|---|---|
| Salary notice costs | 336,524 | ||||
| Staff redundancy costs | 24,290 | ||||
| Office Lease and Rates | 14,157 | ||||
| Woburn House Return Costs (Fixtures and Fittings | 12,000 | ||||
| HR and legal cost | 8,000 | ||||
| 394,971 | |||||
| ====== | = | ||||
| **13. ** | Analysis of net assets | ||||
| Tangible fixed | Other net | ||||
| assets | assets | Total | |||
| Unrestricted funds | |||||
| £ | £ | £ | |||
| General Funds | - | 51,496 | 51,496 | ||
| Designated Funds | - | 394,971 | 394,971 | ||
| Restricted funds | |||||
| Hertfordshire CC Early Help (1) | - | 9,325 | 9,325 | ||
| NHS Coventry and Warwickshire | - | 9,283 | 9,283 | ||
| NHS Oxford Foundation Trust | - | 3,648 | 3,648 | ||
| --------- | --------- | --------- | |||
| - | 468,723 | 468,723 | |||
| = | = | ===== = |
15. Related party transactions
The charity had no related party transactions that required disclosure
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