REGISTERED CHARITY NUMBER: 1185092 REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PAARCH 2024 FOR RRST STEPS ED JOhnSc TKlsaU Limrted Chartered Accountanls & Stalulory Auditc 81 Burton Road Derbyshire DE1 1TJ
FIRST STEPS to understanding eating disorders For children and their families, young people, and adults affected by eating difficulties and disorders Our founding principles a based on the experiences of individuals who have had. are slill living with, and have recovered from eatirvJ disorders and general mental healih conditions.
FIRST STEPS ED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Chalrf$ R•port Chl•f Executlve offi Roptyl Report of lh• Tnffjtws 3 to 8 R•port ol the Inthpendent Authtor• 9 to 11 Siat•m•nt of Fln•n¢lal Actlvltl¢s 12 Balanc• Sheet 13 Cash Flow StatWTnt 14 Notss to the Cash Flv Staterrwit 15 Not•8 to th• Flnancial Statemenls 16 to 26 D¢tsll•d Statement of Flnan¢l¥l Acllvltl 27 to 28
FIRST STEPS ED CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 It has been 8rKSth¢r yeaf ol growth and d8¥eWmert for our seTrryce teams and wjlunleers as a board of twstees we are delighted that we ccffltmue to Sill¥MIrt chldr¢n. y(w pec aThJ adults as weu as parents and carws from more areas across Engl8nd. As you wil s8e frt)m the report 7•E m SUPPOrfiNJ Fwbe a1 fv"Ist lJ¥s is eviirKe of our success it does stretch our 88NrRs ar we conlnue to k)k * wttwalive ays to and indNXl reach to u The board are vèry pmd ol the lativeS arhj partnorthp that lake5 pe WC&8S our charfty a$ we to Increase ouroffer ond support to al. On behalf of the crf trustees I WCKAd Ike to thank evuyLw Involed in supportirty so many thrOh their eat¥ disorder recovery jOLFmay. Our tha5 also gD to c(nmitted fiwKlws, ts)mmisgws, * p*tws ts thr ory(MThJ gJpp(Mt in th8s8 chal8nging times enabling Firnt Steps ED to te there you ys. Kar•n Loulse Jacknon, Chair Page 1
FIRST STEPS ED CHIEF EXECUTIVE OFFICE REPORT FOR THE YEAR ENDED 31 MARCH 2024 Our staff, workers, vcAunteern and b8nèfficiaries CtinUe to de ow appfoa¢h to developing new services whth d¢Jring this anrhual port period has seen the thwity fvrther expaTh1 its i)divMlual aThJ grc4Jp therapy pathways for Avoidant Reslrictive Fd Intak8 Disorders IARFIDI wlith ore NTrIS Inrated Carè System IICSI nts for over a third of s8Nu users SUFWrte(J. Last yea¢s research and innt)vative séThKe develop1 on devek)txwvJ a tor thklren and young people wth disordered eatsng and hJh bc¥Jy weoht v4WI effects 1 li 4 fving ilh obesty has opened a new integrated pathway wothng Fe(lialri(ians aoAe •)J servtts Ihè NHS Compllcations for Excess Weight Cllnles ICEWI. We have continued to invest and expand our thgital seryw ro811 map. vrilh the ffirst eatlng dlsofder app commissionèd by the NHS lo support ea intervenbLV) and prevenlion kn rnaffinalised inthvhluals and comnNJnities which dèmonstrated its utility effectiv$$ and lrNe51n fft our staff arn Th)w ccthmissicffled to Fffovide Enhanced Ccwitwe Beha¥K)rab Thernpy. In the summer we new CagueS lo the Fi1 steps ED fanty Completi th8 nrger and acqui&iKJn of Talk EO which engb19d us to expand our Aritn ryxmsel1l seNices vA)th arè now inlegrated into our è8tlng disorder pathways. We also m)FIented a new organiz8tbtinal delopmnt aThJ IrKsnth training PrThne to pskill our staff. Voluntee and truslees wrth an emphaNs on Ialth inequah.ties aThJ cthsity and (liabete5 both o¢¢urriwJ risks with dig)r(ler8d è8llrKJ and thsorde ThroLoh our stroro stskehddgr went vthh NHS RegTh 8atll)g rfisord8r dinical netrhjrks, and directly wlh NHS specialisi CAIIHS 8nd 1t eatwvJ disofdw seThices. W•t eA)ntinuÈ to irthasè our commissoned and funded seryKes workin9 as an integrdled pathway pth8r de1pm1 res[ sh8rpd 12ro and step. w aid stepdo¥br services a¢ross the Midlands, and Home Coimties. We were privileged lo lake over the Chair Clni¢al Lèad rd8s for Iha VCSE Nabonal Provider Collabor3ti¥8 the Regional Eating Disorder Charity AfaancelNeMrJrk IREE)CANI to our joint objectbves of bringing expgrt.byexperience ¢h8rity ealThJ thsorders care Serv cli)ser to home across ErolaThJ, Scouand, Wa3 and Northem Ireland and k)ok fi)NArd to hJ17g this over k) Eatry t$tsS East {EDNEI in ts autumn of 2024. Above am. I want to exlend my pralse to w staff. ba staff. nteerS aThJ placement Stlents v+ho betsyeen them gnstjre tt)at ppIe ayoss our exterKled %wMkfgr¢e provi(fing and group th8rdPy and support SeNiS avery day to over 2.OCII beneficiaries in tIMs past year F4us dectty supporbThJ over 100 parantslcare with thè tion and support lo enable ¢ont¥iiMty of sellacare lo hapFen in our beneficiaries homEs a¢ws$ Ihe country. Kovln Parklns(*n. Chief EXective OffK P¥2
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The First Steps ED IFSEDI board of trustees lake in FwnlrKJ their annual port and the audited financial accounts of Iho Charilabl8 Inccwporaled trSaI1 {CIOI 1185092 for the year ended 31 March 2024. The prin object of tt ¢harity Is to provJe 5pea8lisl for pa0? hith ea1ing (fisrjrdgrs. This includes indNidual and group therapy chlhjn and your¥J Pec15 10 17 y¢al ¢ounsellin9 and psychotherapy for adts(l6 years +1 and wèakty support groups and psychoeducalm al ages, gen(th. and baCkOunds, inchJdir¥J parentfJe2rÈrs. alongsKlè acclted wofeSsical t¥ry. OBJECThES AND ACTivmES Objectives #nd actlvltl•s First St8p$ ED has be8n. aThJ conlwyjes lo be. de by people have Ihed experience of eating disorders and Co-occurring mènt81 héalth dtsLYdets. either personally or through wing for someone close to them. We provide eaty intervention and preVenth. services that comFments tt NHS PtA Hèallh in th• commurity Irking closely in the health and edu¢alion en¥Sronments. First Steps ED has b88n at th& forefront of npTcYw¥J Ihe of of 011 w inwcted by Thtal health and eatK disorders and since 2(X)4 has buitt a 5XrtatJn as Ihe MidlKls Eat1 Disorder Chaity, wc¥kiThJ fijrther afield across ihe UK through our do(li¢ated team of slaff mY haviThJ a Id experiCe who ale focused on bringiTrJ pe. opp(wiuiMtses, and ChCeS that recovery is 8 re kW)ssNty a no lorrfJer defined by ihew ilkness. A3 8 r8gst8r8d cty(11850921, ha Chitable oiyecW. wlith aro:. 1. Th? relisf of indivlduals of ai ages {and ther tsnMls) 7AtKJS8 ar8 affected by undiagnosed eating dilficullie8 and di8orders other mental healh is8 by yovK"ry In1m0. the. aThJ supp)rt. 2. Thè pr8S8JVation and protection of Ihe phY9C rrntal heahh of and carnrs of thoBe wfterir¥J from ealir di8orijgws and other ffltal heamh is5 ty prOvidN inft)m)akn and sup 3. To avae edLtcation for Ihe PlIC benefft by wovidiry trairing f carers. professionals, aThJ the publc, of Fople SurIng from eatiThJ disorder5. and other rrental heailh issues. Publlc b•n•fft In planniThJ our activthe5 for the year, kepl Mi mirKI fv Chaiity CcffimisSc on benefft at our trus189 meetlThJs. First Steps ED is open to all indryhyuals irrespe¢tNe of . lx other [ral circumstces. and we strive to make adwslmenls lo supp)rt ppIt whèrè this is in (Njr contsd. Gov•rnanc• and m•ment The management ol the chty 1$ Ihe resp(msknillty Ihe Trustees wh) are apFrfMnted Ihrough a tranwaront national r¢¢ryitmt prOS under the tem)$ olth8 Charitablè Iiwcwated l>ganrsalion {CIOI constitut Foun(Jation Model. FKst Steps ED has a boartl of up lo 13 Trustees.. The 8oard Tegul#Fty r& r8sponslble for th8 strate¢ direction, policy setting and appointriwt of hs Chief EXtive oifKer. Trustw arè m(wir8d to swJn a coda of coTrJuct Ond dedwe any conflKts of interest. The ap1)blI 01TrteeS as Chair is few8vj evwy 3 ygars. The skills represented by our •xistwwJ Board of Trustees I.. cuThenl NHS Senw lethrs and managers.. Professor Health Humanrfies re8(Jer in male eating discKthrs'. aThJ a nuTthr of Senior Mana98ts fvom the privale and socsal Trustees re¢cgnise it is Ihat Ihe BO3 its Committees are tems of bkgrOurtd. (fverslty. skjlls, aThJ experiertes to Main truty rgpresenlative. P¥3
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORhW4CE AIDout Us Firsl Steps ED IFSED} has ten at ihe of inwrNrvJ lives of ai ages, geThYers and bkgrounds Impacted by è8tirrfJ disordets and high siKe 2(MM aThl has tsjlt a repulalion as the MKIlar$ evIdetsased eab.ng disorder charity vtho's Thp3¢1 1$ far idèr. We are experts by exp18nCO. a peT8cffj4. wlty-o$SJ. research4 organi%8lion lèading ligm vmrkiThJ as an intègrdt8d partner in the he&lih and lUcat en¥ironnnts fctLtsed on patienl-leam parlnership. for populalKJn management, continuty of cwe. and prompt ac to car8. comprehensiveness and care rA>ordinalion at our heart to enwre that the people arproth us for hèlp. 1ve the care and 5UPPOrt. and the real possibility that recovery is adN8V8ble and we no krfwdefrl by illrws. As an organisaknon wg have a ¢tinuoUS seNce iwvement culiur• aThd fbjor to t)ard values team of autorK)mous staff. vcAuntsef5 ar pla¢ement students curair¥J sorwA us8r coprcoJuctw)n in eating disorders arnl oty soM¢es. Our buil(Ing blcks havè tr•r ryged berslw. dat&driven In[venI. empanelmenl. w(1 leamthsed cwe, with our wvice users underFrfrniThJ cwr eAAtum and bahavKsuts wilh rnY becomirvJ bpfrienders, vohjnteern. ar fvlurp employees. Our Core Values- 5 P'i PASSION PROFESSIONA PEOPLE IJAPTNERSHIP POTENTIAL H•r•'s what we did In 1023124 Directly supported 2.160 indivkjuals acce88ed our VKknlual •wJ gr(w therapy ser¥ics of whi¢h 35VD id8ntified were dbagnoséd neumdiv8rse and were boys w [T. Sported 1.203 children and yourKJ peoWe ed 5 to 17 yw8wlh inftxm8d CognitNe Behav)ral Therapy Ten ICBT-TI funded by Children in NÈÉd and NHS Commissicf¢eTr in trbyMre. LeIelSh¥0, Coventry and Warwi¢kthir8. Bkniingham and So11hl. Hertfortlth"re aThJ Wltshire. Supportsd 148 Leicester, Leicestèrshirg and Ruknd ILLR) chldM Jwng aged 11 to 25 years with our Collaboratfve Partner. Tellmi IhroW our eating thscffder foeAJsI on providiThJ access for marginalised groups lor boys and men: LGBTQ+'. arKJ ethn ffinoriks. P404
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Continued lo eXpd our Eating Disordws in St19n¢ ServKes IEDISS} services thr(h our p•thèrshlp wrth Student Mind$ thè urtiv8Nty seclor charity as a collmb¥e pather ith Student Sp gjpwting undergraluats sludents acro85 50 universkn.es in Eryland a1 W& Supported 107 in(Iwduals 14 Ye rfei¥ir¥J awwd Befrie d)tal seryice over 1c& wgekly 8m8ib or weeY vid80 clinic over 24 weeks which Lw ts exl¢Thled w) to 36 weeks. Delivered 20 sthool rffkshops IKrfty inage and PWC8Fthn to over 435 pupls. support 418 wents and carer5 tmlh ow 4 Bek Pawt Support Programrre. New malSeY MethcKJ. D8llvÈr8d 232 supported meals patients homè oui in the c(¥nnvmity folowiTrJ their discharyg fwvm NHS speGiah"sl eating £thsMler semces prowdir¥J contyniity of. SLWPOrted a number of wivate practrx clients ow $ell-fundw eat di50r(r psyc4KJlherdPy saNice dellv8ritYJ 933 th8r8py sessions. Ow trainers have dellvered 57 traIng events ov8r the last 12 nw)nths to 189 ieachw& th8r4¥5ts, UnNerwty students, carers, health professiona15 and otherB. across EryL4rKI. We expanded our seNces across 3 ne l¢xaknons n EF¥Jland and partnered wilh the Midtands and East of England Eating Dlsordérs NHS Clinical iud commissioner5 and diniuans &ro&8 a rang8 of NHS Inteyr8tÈd C8r8 Systems. ARFID deveh)wnI pwaygrrMys. FINANCLAL REWEW stratèolc Plan First Slw ED is a national eating {Sder Ch•ity spcrt lo INIdUal$ of all ws. ggndèrs and backgrounds including they fan¥lies, •KI trwning and lo pfesSIo8 and with our stskeholders advances the 18185t wdence-base serv8 dèv8kipm8nts tknugh wr serser led. ciTrprOdknOn aN)roach. pathways inc14th: o Child aThJ AdoleSnI Ealrw Ois(thrs Trèatsnent F¥JraMrn o Transits Eatirpj DisorderTfeatm8nt Pn)grnmes to UnNersity st185 o Adult Eat Disordttts Tr•atm8nt Pyogran o Pafent and Carer Support ProgrnrnQs o DlgitrA Eating DIf4)rde Treatrngnl Progr o Guided and Sdl-guKled Psych08dueatkn TrawwThJ As a Charity we work lo ¢nhan¢s wality of lrfe aThJ me a FWAitNe diffÈrenc& to the lives ol our beneie&. EatiThJ disorders are serious rnenlal and physKal heah condit•)ns a¢481•d 1th swlant disease burden. profound aconom costs, premature mortalty. and severe qualty of life affo¢led ThlNwJuals thr care givers as parents, sitAings, and lifè parS aso b8neficiwies. Widety aCcete treatrnents rfjqui lo reduce these in Both pwherapks and PhaCotheraples can 8ffecti¥ely Ireal e81iro disoyder synytoms indu(Ing marhy c¢nn9 C(di.09. lch includes anxiety aThl depresson. penalIty dLSOrs. n8urcJ1vee wl¥LdualS. and pecW¢ wlh frequent cthessive Ihoughts and behaviours. Howr. ih8rè are many barriers thal prevent peoplg treatment and suppwt. indudiThJ Ilmmed avalability oflrdin8d pr[rf8sonal$, hi9h cost of trealmenl as 1. SIV3 a&thd V1h helpseeking, aTrJ low health lileracy acrixss am faiths and cOMties. Over recent years. the menlal health car8 available ealwy dr81$ has undergone a major technokgical revolution. Psych(Aogul intsThontions that We orts deliVed sclety Kwerson have been traL8lated for delivery via bow-cosl and scalable di9it8l twls svhi¢h Ihe Chaiity has ernt atsJ h&4 d814)ed as pa1thersh>S vthh aredIted Technology Enatleil Care Semce provIde. Today our Chaw surrfJoTrts Is benef18$ throwh in c(¥nmunrty based aNI digital individual and group therapeutic recovery $8fviG85. Support is pern)nalised lo meet OUT servi( userfs lu6 mental health and Social need and is accessed on a Self-Ierra. parenvcwer. and professonal ba&s or Ilwcw 8Stabhshed inlegraled pathways with NHS specialist eang disorder. dSthtes. and obew servw. Once tenefjciaries (of thair alvocates) have ctacted the Charity. t8ctstK)rnrs hill lake Ihe time to understand their presentiryJ conditions and thaviours aThJ expkne ith Ihem Supp and sc4Lrti)ns rnay be apprwiale to address iher needs.
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REWEW Charltable Alms, Publle BIA¢ Pro¥lslon of SeNiceg Mission Statsmenl "Support Ihe quahty of Il INes of every affthi ty feedty ¥d éating disorders by delive1¥ évid8nce.based quality seMce5". W¢ t¢•lll do thls by: - Wottting in partnership V+Yth othws - Shaping Ihe Nabonal Agenda - Raising aTrMareness more wdety . influence and contribute to the rarCh evA18nce base - Developiw our learn and partnws - Use of safe technology - Sustainable SeiCe5 D¢ll¥•rlng seThflces wtt•r• Ilve AJI seNlces. traini and rese¥th 1V$ a organised ar a definibM'. a Quality Mawment Syslems IQMSI Manual". ensuring the Charity pThKs." . Support that is effeCVe. evKlènce4Ased is safe a¥J as eXper¢ as possSt4e by being camg, responve and personizè . Sermces are we14ed, su8in8ble. and ¢witab. aTrJ Ihrw woikry togèthèr and in partnershp wth our banearieS 8tatthry and n-Statut stakehc Th• Evldence Base All eating disorder$ 8ffj sèvwè psythIati char11 by alered oatry behavk)w, that can lo severe weight toss and undelweighl, or lo weight gain and cte5ty {11. Thèy havè r8centy recLassfied as Yeeding eaisr4J disorders. in the DSM-5 and ICth11. These dassifKaiions we0mpa MxIa Neryosa (ANI, Buwmia NeNosa IBN). Binge Eating Disorder {BED}, Other Specified F¢èdiTh3 and Eating Oisorders IOSFEDI and Avoidani RethtNe Intake Disorder IARFIOI as the rnost common and studied ¢onditi"¢xts and more {ONI a fixalion healthy ea11 arKJ Di&)ulimi8 (TIDE) insulin reStrtil. Recov a• a proe•s• rath•r than an endpoint Living in recovgry fvom an eating thsorder can be a cLwrx sxcws Ihat be navigated daity and ftjr many ow eating ¢thsordered Ihoughts p8rsi& requ¥wu ¥ &8tsntial of lyn• aThJ mentsl engY to manwJe our recovery joumey. Sotyetal attlbJdo$ towards fcJd and tY irn rwJalivety impact ujr daily INiro wilh many of us continwn9 to experiencg periods of stress, anxiety. or mrml which can more 0d5 of ryBnwJirvJ ¢0¥ery aThJ increases Vulnerablty to relapse12}. R•8•rv•s pollcy Th8 Trustee Board has res&44ed in its 2024r25 ReSS Pcy to S months DBwgnated Re58rvg5 for up costs aNI redundanw ¢osts Sn Ihe event of 8ny requitsrrrt to dos8 the operatKJns of the organisatic. This is a pragmalic x)Iw due lo the nature of ihe wNk carried oul as transfef of NHS commissicffled services may lake b8tw8en 3 and 9 m(N)ths to comFAete fr)r receivwu opJanwlw)n& STRUCTiIRE, GOVERNANCE AKI MANAGEMEKr Governing document First Steps ED is a registed ChaitaNe IncorFKYaW Organi8at#)n ICIOI. nLVrt)er 1185092 wistèrèd vAth th8 Charity Commls%on on 29 AJust 2019. tharW$ goverriry thx1 is a FcuYatKn Modèl ConstitutM)n a(%)pt8d on 29 Séplambar 2020. The ¢harWs address is. Woiun Hcwe. Verr#)n G. C)¥by. DE1 1UL crultm•nt. Inductlon and tralnlng of trusto0s Thè chArity undertakes, when the neeil arises. a skils audrt to delerrrnne the requirements of the Trustse Board. If a skll shortage is hjentified, approach8s arè madè to Spect pec identified as haw.rg these sklls, whwe an apw)Intment is sought a wofessional recruitment pArtner 1$ wjaged, for cwted apw'nlments rtrJion81 and national professional
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE. GOVERNANCE AND IA4NAGEM Trustees are OBS eheck8d and have Ethanced c18clre. Board evaluatss requirements annualty and Trn8t88s' hav8 access to the Chanty's eLeamNu Portal for stat(Y Ccffilnued ProfessM)nal Develownenl ICPDI trJirrwJ Induding Health and Safety., GDPR. Cyber Securty. Salegwdr¥ Aduks and S8feguardirrfJ Childréns. rlus 28 other training ¢ours¢s avallatle to our staff aThJ Voluntee Ri•k Manam•t The trustses gxamln• the nwr riss that the chwty ea( frnKaal year wepamg and u(yJalw)9 th8 strategic plan. The ¢harity has develowj syslems lo and I1[01 risks to im1 that thèy may hav8 on the ()arity in the fuiure. Durlro 20Y2 thè Board ofTnJstees agreed to update our Qualty M•Jement Systems ¥wJusive of our Govem8n¢e and Risk. auality and Custw. and Finarrial ManwJernenl syslerns 8rKI prse8 arrtl asked wr staff tr) recommènd a new Quality Manag1 System wFMch was IS001-2015 Whole i>ganth arKJ Brthsh Association for Counsdling and Psyetholher4)y IBACPI forow seNc& - IS09001-2015 Start janu 2020 wilh rlIa1 annu li Jw - BACP Membershlp accreditat1 complete(1 in AwJust 22 REFERENCE Alf ADMIMSTRATIVE DETAILS R•gist•r•d Charlty numb•r 1185092 Prlnc+pal addr•ss Wobum Hous8 Vemon Gate OERBY OE1 11L Tru$t••s K L Ja¢kson- ChaIrpSOn C Gllby [reSned 31hff20231 D Darf( Ireswjned 11412023) H Barde K Stev$ S Mccready N Clarke Ires•Jned 7111r20231 M Rayson J Ellls (resigned 28nr20231 P Cabot {resgned 2817ri023) A Lagou {resgned 2712rd0241 A Suiherfand lapFointed 118120231 D Magson lapw)inled 118120231 N Callow (appoint 9111120231 Patrons C Cleary MBE IFounder} Chlef ExecutS¥• Offl¢•r K Parkinson Audltor8 Johnson Tidsall Limited Charted A¢Lntants & statutory Auditor 81 Burton Road Derby Derbyshi DE1 1TJ Page 7
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 IJIARCH 2024 STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustee5 are 5p0ble for preparing the A1 ReFQrt lh8 ffinwKi81 •t8monts in a¢COrdan Yth appli¢able law and United ng(loM ACCn11r Standards {Urrited Kwsxn Genty PKceFled Accnting Practice). STATEMENT OF TRUSTEES. RESP¢)NSIBIUTIES- contInd The law applicable lo charits in England and Wths. ihe Chanbes Aet 2011. Charity IAc£ounts and Rèports) Rewl8tion8 2008 and the provisiS of thè tntsl deed rewyes trustees to prepare financial statements fw financi81 year vA)teJ) glve a tru8 and fair vith¥ of the stste of affars of the charity aThJ of the incoming resources ar application d resour¢8$. indudir¥J aThJ exFthJrtU, of the chanty for that period. In prepariNJ tIM)se financial stam8nts, thg trustses a qUired to select suitsblo 8¢¢(xJntWlg policies aThJ th8n apply consi8tenlty" obstrNe thè mathods atwj Fvinwles in the Charity SORP: make I198mnts al "MateS ihat are reasonabk aTrJ WLhJent.' slate whether applica1e aCCnting slaThJards have Akned. sutp¢l to malerl departures thsd(wd and explaird in th¢ financial statemts,. prepa lh8 finan(ial st8t8m8nts on the gowvJ cown bays unless il is inwopriate to preswne that the ¢harity wll ntinue in busines$. The tnjstees are rosnSible fi)r keeping FPer accomtiTrJ Tecords %thL¢h dwlose with Trasonable aciwrdcy al any time the fina181 position of the charlty ond to enable them to $re Ihal Ihe financial stalwnenls coryly with Ihe Charities A¢t 2011. thè Charlty {Accounis and Reports) RegulaiKns 2CKAq a1 ts provi515 of the Injst deed. They ale a180 res1e for saf¢guafding the assets of Ihe charity a1 he ky iakffj r&asMabla $18ps for thè prev8ntion detection of tra1 other Yregularfoes. Approvéd by onl8r of th8 tw)ard of tNstees C.. . mKL PwJe B
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FIRST STEPS ED Oplnlon We have 8uditod lh8 finan¢ial slatenwrts ol Fwst Slgps ED (the 'charity'l kn the eTrJed 31 Mwth 2024 whl¢h comprise the statent of Finanoal P£tMti"es. Ihe Balae Sheet. the Cash Flow Statement and notes to Ihe finandal slalements, ¥KkJdiwwJ a sumrnary of 9gnfftanl )unIty knes. The final reP)J framework that has been applied in their preparation is al(e l&v and Uned N£c(xmtvJ sdards (United Kingdom G8neTalty Accepted A¢tountirtg Pr8clieAI. In our opinion the nancIal slatemwts: give a true aTKI fair view of Ihe slate of t tharitrfs affaws as at 31 March 2024 and of its incoming resourc8s aNI applicion of rè8ourcÈs. for thè year th) 8Thled: hav8 béèn propèty pr8par8d in cordan¢t with VrMW K)M GealY knepted Aoxjunting PractKe: aTrJ Basls for opinlon We ¢ondu¢tèd our 8udtt in 8ccord8& %••th Int•mational Stas on {UKI IISAS IUK}) aThJ apFdKable law. Our responsibilities under th¢)89 stsndards are lurih8r describgd in thg AUdItS, respongb1liS for the auth"t of the financial statements sects'on ol report. We are independ¢f the ¢harity in accordance V+ith ihe ethical requirements that are relevant to our audil of U)e financNal statemerts in Ihe UK. wxhjjlng Ihe FRS Elhical Standard, and we have fulfill1 our other 8lhKl r8srX)nSil"eS In 8co)rdance wih thes• fawTrments. We tkeve thal Ihe au¢tht evidence w8 have obtained is suffityènl and appmpwiaté to provide a bas lor cw opnicffl. Concluslons rdatlng to going ¢M¢•rn In auditing the finan(ial statements, we have ConCdj that lh8 Inle8s. use of the goiTrJ (y)ncem bass of accounlng ' the prepar81ion oftt finaNxal statnentS Is apw. 8ased on Ihe work wg have perf0m. have rwjt KnbfEd material wKertainl¢es relating to events or conthtions that. iwKlwiduty Colleclfvety, may cast slgnificant th)thl on Ihe chariws ablity to contwive as a goiThJ concem for a Feriod ol 81 leasttwth& nmmths fram ¥then the T131 slatth) ar• authorised forissue. Our responsily"liti"es resEtil$ of Ihe Intstees wilh res b) ceffl are described in the relevant seGtion$ of this reF<Wt Othèr Informatlon Thè tnJst86s are responsible the other infom)at)n. The other inforrnakn corr¢)rises Ihe nfOatiOn included in the Anrwal R¢port, olher than the fThncial Statem and ow RepNt ofthe IrtdBp Alit$ ther80rt. Our OnIOn on the finar1 Stat19 does not cover oiher fOnat)n and. exc•pt to Ihe e¥tenl olherwi8e e¥F4icity stated in our reporL we do not express any fo of assurance Iherwn. In connection with our alIt of the financaal ststements. resrM)ngbRity 1$ to the dhèr irlomiation and. In doThig $0, consSder whether the other foatiOn is mateii¥ty inSIStent wilh Ihe fmanci81 statements or our kn8d90 obtain8d in th8 audit or otheise wppears kn be merialy rT¥SSt8ted. If we identsfy material conSIsten¢1&S or d[vant malerial MISatements. we are r•wired to deterrryne ether Ihis 9Nes rise to 8 material misstatement in the financial statemenls them5efve& If, ba1 on tIE have perffffi. wè conc1ts that tra Ls a matèriab misstateThnt of this other informafion. are re to reF4Yt that f&L We havè ntsthiTh3 to rèport in thls régard. Matt•r• on whlch w• are requir•d to report by excwk We have nothing to report respect of the folowirNJ rnalters we the Chaiiti8$ IP£a)Lmls and R8FxMtsI R8gulation$ 2008 QuIreS us to report to you if, in ow OFrfnb)n.' the infonnathon given in the Rep)rt of the Trustees 18 wtcrt18tt ) any material respect ith finandal stst8menis.' or suffwnt accounting rec{th have not iwi kept: or the ffinancial statements are not in agreement with the rectwds and relums" r we have not receNed all the inforrnatsjn and expbnathms we requè for aLtthL R•sponslbllltkns of truste•s As explained more fully in the statetht of TrLthes' RespsIL. tnjstees we ponSIble for the pparat) of the finaal statements vknich Lmve a Iwue and fair vieAf. and frx w¢h inlemal contml as tha tnJstè8s dètemiina Is neSary to enable the wepar8bM of fin•wl thal arè fr86 from material misstat8m&nt, whether du8 to fraud or error. In weparing the finanaal statements. tru51ees are resFwffjibb &Y asseswg U)e chwivs abllity to contiNe ag a going concem, discknsng, as applKable. mattets related lo crthn and usiNJ lh• going conen basis ol accounting UnSS the Iru$l8es eithèr iitothfj tts IKw#J8t8 11 (tsrty Iwlo ty¢rnlK)n$. or have rgalisiic allemativ¢ to do 80.
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FIRST STEPS ED Our r•$ponslblllt5e8 for the audlt of the financlal statements We have been appointed as auditors er 144 of ts Chaithes Act 2011 rep)rt in ac¢oTdance the Act and relevant le9aL8 made or ha¥iry effect ther. Our obJ"ectsves a to obtain reasonable asgjrance abxt %%knether the finla1 statements as a wh)le are free from materfal missialement. wheiher due to frwd or error. lo issue a Report ofthe lTrJependenl Auditors that IrudeS our oplnion. Reasonabte assurance 15 a ve1 of assurance. bul is not a guarantee ihat an a11 conducted in accordance wth ISAS IUKI will aayS detecl a material misslatement Trthen it exists. Misststements C? arise from fra or error and a considered malerial if. individualy or in the tyagate. they cOd reasonabty be exFeCted to Infiuence Ihe decisions of users tsken on the basis ofthese staterrnts. Th8 8Klant to which OLbr prCjI8s we capatle of del wrtyulaithes. iThdK¥J fraud is detsiled bekmf". In order to identify the Ik of material m15slaleI in resFttt of legallIieS. iThJuthrBJ trwd have corrsHlered: - thè nature and cctrOl emiironmenl of the charity - the outcome of rne8tings vthh manement and govemarKe and their attibjde io iisk and Ihe prrtIC of trd - awssment of the ChIty'S pcliaes aThJ wocedures K1Tr3 contrc45. Foll(ythng our revlew have J8rified the 4111vj are deemed to e the hvJhest potential for fraud or matarfal miSststementtMth Ihe financia StatemlS.. - revenue cCInItI)n - fvnd account - the rfsk ofmanagement ovenide We also considered any laws aThJ wuktKffiS that central to the rat of th8 iSeSS iThKIl emp40ent law and any health aThJ safety TeqLllremenls. The follov•ing woc&Jures ware dertakn in res of the iisks ¥•there wa Klentified the pNAenbal for maleiial misslatement.. Income transaction test was perlorned to test the ccryleteness of Mime. This included the rewew of grant documentslwjn allctalion lo Ihg correct peric•J. We re¥ievpd the Kyr¢yialeness of income provtsion5 at the year end in reference to accrued or eree incorne. Post ye8r-eTrJ ss wwoices rKite5 werg rgviBwed to ensure the income was Tecor(l5 in the COr¢t pemd. Theffj are • significant rés11 funds. Agr8èd Ihè tamts of of th fuThls and thé r8sthtkn natur8 of the expenilure. The reslricbv8 natwo of the fvn(ts is based on Ihe graphIC or (Jernographic rgquirgments of IF lunder arKI th8 perfomance targets set (xrt in the reemeTht ralher Un how the funthNJ snt. Provoding the perfonnance targets are met, Y bxjrplus made funding may be er1ed tr) unrestr7Ctg(l fi&nds al the end of Ihe contract tÈmi. WÈ hab miÈl and mon1lNYj k)r t fvnds fr rè8sonabl8nè88 and accuracy. Journal entries wero r8vi8wed for 8nd ermjuirw ere m of man•J8ment 8$ to wKeE1ures in place for posting ioumal 8nlrfès. rfng thè aLM1it cornsK1èred any L&. unu or Ir8nsth)ns wtsld& the Mmial ¢outse of buSIsS thI¢ were hwjhlited a$ a rewtl ofiwr leIng. Al the planning slage we dis¢ussgd with manayerntrnt any Iww arKI regulatw)ns wtral to Ihe operation of charity, this was sh¥ed Mth ts autht t8an. tring the rèma1 al&t fr)r any ktstanc8s of non-conwliance. The finatKiW stalgmgrrts We rvvv4wJ akrysdo wr dIs¢kW cthe¢klsts to highlpJht any areas of ncrfFcomplian¢e. Discu551($ wgre hJ tearn itvas nOI1 aldrfional dis¢k)suSe rw]wgJ. A further t1escriptlon of our resp(msibiliti&s l(K Ihe of fnancial stat8m8nls is Ited on Ihe Flnancial Reportlng Couniil's wfjbsits al 1.fr¢.(g.ukJdlt¥9¥)m"1I.lIkn. This doS¢n.ptic fom)s part of cw Repcrf¢ of the Irthpend9nl Othar mottèrs whlch w• ar• r•quSrad to adth•s8 Thè comp8fdtlv8 fi9ur8s for tha Y ended 31 Marth 2023 **re not to aud P¥Jè 10
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FIRST STEPS ED Use of our report This report is mado sOty lo the ¢hartYs truslo¢& as a bc. in aCCd %b•th Pat 4 of tr Charib'os IA¢¢ounts and RepNtsl Regulaltons 2008. Our a111 ha$ Undertth so Ihat we mKJhl stale to the Charity's twstee5 Ihosg matters we are requwe(I to 5ts1e to Mi a101$. rewrt aNI for Th) other purp)se. To Ihe fulesl extMt pemitted by law. we do not accept or assume $rsIbl to othèr thh Ih8 thaiity aNJ Ihe ¢hitys truste8s as 8 bty, br our audit work, for Ihjs rèport or for Ihe opinK)ns we have fomwd. David Mellor CA Senior Statutory AIKJilorl for and on beh of Jothson TNJsall LiryybJ Charted Accountants & Statutory Auditor 81 Burton Ro Oerfoy Derbyshire DE1 1TJ Dat8.. P11
FIRST STEPS ED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Total funds 2023 Total funds {unauditedl ueStrthd RestwKted tunds funds INCOME AND ENDOVIMENTS FROM Donatsons a1 legaCS 70253 70.253 20,399 Charitabh a¢tivitl•$ Charilable 611364 1268.642 1.3X.026 836.091 Investment incom8 t)Ihor in¢ 2.233 2,233 2.312 78.404 Totsl 1.410.872 EXPENDITURE ON Raislng lunds 20.442 Charltable actlvltl•s Charitable xtiviiies 119.458 1.171,804 860.998 Total 1 171804 NET INCOME Transt•rA b•tw*ffi fvnds 22.7T2 216.296 164,437 239.068 55.766 17 Not movement In funds 187209 81.859 239,068 55.766 RECONCILIATION OF FUNDS Total funds brought lorward 448.467 22.256 468.723 412,957 TOTAL FUNDS CARRIED FORWARD 633.676 74.115 707.791 Page 12
FIRST STEPS ED BALANCE SHEET 31 MARCH 2024 2024 Total funds 2023 Total funds {un¥ud1l} funds CURRENT ASSETS Debtors Cash al tsk * in hand 15 48,161 730.968 48,161 805,083 99.531 423.001 74.115 779.129 74.115 J53,244 522.532 CREDITORS Amounts tsllirvJ ithin year 16 (145.4531 1145,4531 153,809) NET CURRENT ASSETS 468,723 TOTAL ASSETS LESS CURRENT LIABILMES 633.676 74.115 707.791 468.723 NET ASSETS 633.676 74.115 707,791 468.723 FUNDS Un$tted funds Restricted lurK1s 17 633.676 446.467 22.256 TOTAL FUNDS 707.791 468.723 financi I stst8m8nts aprxoved by Bod of Trust8es arnl 1hl$•d for iw8 on 2534..... and T9 signgd its Lhf by: ack$. Trustee . Chak P•)0 13
FIRST STEPS ED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 lunawjiledl Cash fl•Ms from op•ratlng acllvhl•s Cash generated fro¥n operats.ons 382.082 7,514) Net cash pjed byllused Mi) ¢I)eralU actrwbes Changè In cash and cash •qulval•nts In thè r•portlng ri0 ash and ¢a$h eqtslvalents at the b¢ginnlng of th• r•portlng p•rlod 382,082 17.5141 423.001 430.515 Cash and cash ryulv¥lgnts 4t th• •nd of the reportlng portod 423.001 PaJe 14
FIRST STEPS ED NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 RECONCIUAmN OF NET INCOME TO NET CASH FLIM FROM OPERATING ACTNMES 2024 2023 lunauthtedl Net Incomè for the reportlng p•rlod las per th• Statsffl of Flnandal ActlvW•g1 AdJu8tmonts for. DeC3sl(lnc8Str) in detrrt(K5 Increase In crediors 239.058 55.786 51,370 91,644 (84,3911 21,111 Net cash provlded byl(used kn) op•ralkni* 382,082 ANALYSIS OF CHAMGES IN NET FUNDS At 114r23 Cash flow At 3113124 Nel cash Cash at bank and in hand 805 083 805,083 805 083 PaJe 15
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STATUTORY INFORMAnoN First Steps ED is a charity registe in EThJand •KI Walgs WKJ Tr$ a CIO. charivs wIsted charity number and ragistered offre ajdress can be in ihe refererKe aw¥J adrThnistrative d8lals of the Rèport of the TTUSte8s. AccoupmNG POUCES 8a•i$ ot prnp41ing the flnanclal stat•ments The ffinanc4al ststemerhts of the chanty. thKh is a benèfft onbty under FRS 102. have bèen pr8pe¢J ¥i cordance with the chitieS SCiP {FRS 1021 Acccwjnting aKJ Reporting by Charib"e$.' Statement of Recommended PraclKe appthCae to charits their accounts in accordance wth the Finawal RtrtIrKj Standard apF4icable in Ihe UK and Rewi¢ of Iland IFRS 1021 (effective 1 January 2019).. Financial Reporting Stsndard 102 The Finalat Repo.ng Standar¢J applicable in the UK aThJ Reputlic of Irelan(r and thè ch11$ Ad 2011. The ffinKaal stsiements have ten wthr¢he 1¥storal cosl c¢Mtn. Thè currency bs for the pfeparatm ofthese Sta1wne 18 pxnd steriY¥J (£1. Going concgm The trustees regularfy monitor the chiVs rnserm poky. risk 8ssessn al cash to a$5955 thg 8blty of the charity. The Irvstees have a asOnable expeCtatiL Ihat the charity has adequate resources to Cortinue (4)8rallonal exist8n¢e for the foreseeable fkn. the 5tatemerts are ppared on a goiThJ co basis. Slgnlfiwt judgements and e8Uma In the app&calrcM) of chariws the trustees are rewired to make jLJgements. estima168 d assumptions 8btArt ¢anwry arnount of assets aThJ tsbihtigs that are r4) readity apparent from othèr 5gurces. The esl¥naled and asxrialed assurytk)ns e based on hi5torKal experierKe and other faclors Ihat we c(M)SKJ¢red to be relevant. Aclua re may thffer from thèsè èsthmates. There ar8 no ar£ountry É8tth8les and judgements that the tmst¢gs jeft0 be Signiant. Incomlng r¢8ourr All income is rewrrised w thg Statemenl of Fon1 klivth 0& thè chaw 18g8My enliU&J b) the in¢0 and the arnnt be qu8nth"fi8(I anab accuracy. &fts in n have iwn wluded at markel value of gifts received an in assets 8¢wired. No amounts are IaLKIed in the firal slatsrrents for seNices donated by VnteerS. Coniracbjal ircm& Is rwrtised in h'ne wth Ihe terms of the con Other income. kncludry )Vate tn$eli3 and sessk)na Yxtshops, is recnISed when the seMC8 has 8 pro¥ldeO. Exp•ndltur• All expenditure is ort artnjals bass a1 has been da%9fied urKler adingS that aggregate all cosls rektirwj to th¢ Category. Where costs cannol be direclty attritrMAed to parti¢ul¥ headings they have been allocated to actlvits on a basis wnstht use of ts r89)urce. Fundraisi Costs 8re th)8e inCUrd in Seeking voluntary contrlbutKJns and rK)t indwje ts costs of disseminatry infrJmatK)n in the support of charitable activTr"ti8& Taxatlon Fund accnn9 unresth.cted funds w bs usod Ihe ctable otyecb'ves at Ihe iscrebon ofthe trustee Desiated funds are unrestrKaed fvrs eaThDaed by the thtsteès fc wrposos. Restricted funds can ¢)nly be used lty pltul¥ refftted rxwposes the ctycts vt its tharity. Restr05 arise when speCid by the d¢JKY gr when lunts are raised kn partar restricted pury)ose& Further exanation olthe nature and wrpose ofeath fiw¥J 15 notss io the firtantyal slatemen Pago 16
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POUCIES- contlDwd Debtors and cr•dltor¥ Debtors and ¢torS are re0)iSed at invoKed afteT disrAwnl offered. Prepayments. w£ruaL8 and deferred income is valued at the anInt cAJlated. P•nOn costs oth•r wt-rntlr•m•nt bonefits The charity operates a defined conlribjtion pension sthwne. Contrlmmions payable lo the Ch8 pension scheme affj chargwj to the Stslernent of Financial ActrVrt n ihe pwiod lo which they relate. Fo¢1¥1 In•trumothts Financia insinjments are dassified 8mIed for. accordwwJ to the S51 of the contractual arrangement. as either finaThial assets. fla7 lalmhbes or equty 5trWnents. An e¢wtty instrwnenl is any conlrdct Ihat een(S a ral interest in assets of the c(xnp8ny after all of its liabilities. DONATIONS AND LEGACIES 2024 2023 lunauditedl thjnalions Talk ED 17.632 20,399 INVESTMENT INCO 2024 2023 (unaudited) Bank Interesi Ce{ve 2.233 2,312 INCOME FROM CHARITABLE ACTMTIES 2024 2023 {aUdIted} Grants ContractLtal trArne Other income 91,352 1.177,290 836.091 1 329,026 836.091 Contradual income rnlates to govgnwl grants wprablo from NHS senite ¢trts. The fvndiry is contracts 1¢h the kKa NHS Inlegraled Bods IICBI. Other Mi¢om8 r¢late$ to PriV8te and so68ion4 xkth(4)s. Grants Te11. induded n Ihe aLKwe. are as foyw5: 2024 2023 un8uditèdl Derbyshire He1h Care NHS FwHlatbJn T( The National Lottery CommuThty FuThJ Children in Need Dèty City and Detyshir8 CCGS FourK181ion Derbyshi Erevrnsh Voluntary AdKJn 122.433 52,165 61,015 29,537 123,292 1.618 100 Carried for0 91.352 330.S17 P•J8 17
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM CHARITABLE ACTMnES- cltinUed 2024 2023 lunaudit8dl Brought fOard Loughbor0h Univernbty Enterprise tlevdopmenl FuThJ Slu<Jent Minds Nothngham Healthcare Twst L8lc8Stèr CCG The Nationa Lottery ConNnLmty FLnJ (Awards kn Al) HertfOrdShi CC Eartr He BarT8tt D8velorKnant Charity Groundworks NHS Ctsvenlry a1 WwhKksh NHS Oxford Found8bM Trust 91,352 330,517 28,724 26,240 23.970 10,OlX) 113.542 to.000 252,290 1,500 1.000 13.163 91.352 836.091 OTHER INCOPAE 2024 2023 lunauditedl Counselliry in¢on Entefprise income Sundry irLome Rental irwne 49.441 28,9)1 62 RAISING FUNDS Ral8lng donatlons and legxles 2024 2023 lun8uthtat11 20.442 CHARITABLE ACTMTIES COSTS Support costs (seè note 10) Costs Isee te91 Tolals Charitsble a¢bvities 1 159 837 1 171804 PwJe 18
FIRST STEPS EO NOTES TO THE FINANCIAL STATEMENTS - contlnuod FOR THE YEAR ENDED 31 IAARCH 2024 DIRECT 5T9 OF CHARITA8LE ACTMTS 2024 2023 (unauditodl Stsff costs sess1onslwoshOps Rent and rates Insurance Telephe Prfnting. post&Je ar stsbor Sundries HRlwellar8 Adv¢r1ising and markelng Travel Training Lle8nc•s and subsuiptKrfis Repaws aThJ maintenance Computer costs Tellmi app Bank charyes 907,932 56,453 42,667 3,177 ,312 209 5.161 8,25S 1.821 13.605 20.018 3.358 1.805 37.688 41,978 37, 2.947 10.138 496 3.757 13.370 3.616 15.141 14.606 1.317 39,968 42,028 376 1159837 SUPPORT COSTS Charit8tAe 11. AUDITORS. REMUNeRATThI 2024 2023 Fees payable lo Ihe charity's the oflhe chaiay's finanu 8tat&nents 11 TRUSTEES. REMUNERATION AND BENEFITS Thè kèy MageMent pwsonnel of the chth consist of Ihe trustees. Ihe ChEf Exeujtsve Officer and other members of the wK)r management team. The toia emptynent beneffts of key man•Jement persomd were £234.206 {2023'. £118.3371. Trust••s' •xp•ns•s The We no IALsleos' ey4)enses paJ forthe Jtarended 31 Marth 2024 nor tor the year wbjed 31 March 2023. Page 19
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS - tontSnued FOR THE YEAR ENDED 31 MARCH 2024 13. STAFF COSTS 2D24 2023 {unaudlt8dl Wages and sala$ sla1 se¢urity ¢osts Other pension $1$ 823,800 61,285 23.04f 568,752 41.111 23,873 633.736 The avewe rnty nwnbgr ofwnt)kyyees ywwas as fc41cr4S: 2024 35 2023 27 Direct Ch81itable Staff AdMlstratiOn 37 28 Onè 8amed nMYè Ih8n £M.(m w anrKTh. No trustees 1Mbued for exFndituTe. 14. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTMnES Unrestrthj Resttktsd funds funds Total funds INCOME AND ENDOWMENTS FROM Donali(M)s and legacs 20.381 18 20,399 Chwltabl• actMtI•s Charitable octiwknes 2.600 833,491 836,091 Investrit income other irthme 2,312 2,312 78,404 20 Total EXPENDITURE ON R8i'ng 1.203 19.239 20.442 Chatable activltlg• Charitable acbvitEs 10.034 850. 870,203 NET INCOMEIIEXPENDITURE) 136,6741 55,766 RECONCILIATION OF FUNDS Total fLmds brought rard 354.027 58.930 412,7 TOTAL FUNDS CARRIED FORWARD 446.467
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS - continuod FOR THE YEAR ENDED 31 MARCH 2024 1$, DEBTORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR 2024 2023 {unauthtedl Tradè debtors Other (Jeblors 31,120 88.875 CREDITORS.. AMOUNTS FALUMG OUE WITHIN ONE YEAR 2024 2023 {unaudited} Trade creditors other crgJitor5 16,929 128,524 6,875 46.934 145 53.809 Other CTethto inckKle deferrgd irKc¥T of £101.209 {2tr23: £20) 17. MOVEhlENT IN FUNDS Translèrs At 31rJr24 Al 110J23 funds funds Unrestrlet•d fund• Generdl fvnd Designated FurKI 51A96 394971 7n 137,709 211.977 21772 164A37 633,676 Restricted fun(h Dert)yshire Heth C¥8 NHS Fcxw)dakn Trusl Children in Need National Lottery Comrrwnity Fu1 Defby City and Shires CCG LoUbor0Ugh UnNtrrsty EDISS Notts Heallhcar8 Small Grdnts Hertrordshye CC Earfy Help {11 Leice51er5hir8 CCG NHS Coventry W8rwd(shlre NHS Oxtord FndatIOn Tr1 Derbythire Parent Pr(yJrJm Derbyshire Peer Supptyt NHS Bimiiryham a1 Solihul NHS Bhmiirgh*n Wornèn arrtl clIdn NHS Le13ter- &25 Enharwl 25.161 16.861 21.517 8,017 13.531 20.121 22.103 9.275 5.464 14.102 272 (25.111 (16A61 21.517 18,017 (13,331) (20,1211 (31,4281 19,2751 {14,74n {17,750} {272) {6,048) {1,2281 9.325 9.283 1.226 7.607 7.607 44,991 21fj298 37 TOTAL FUNDS 468.723 Pe21
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR E14DED 31 MARCH 2024 17. MOVEMENT IN FUKIS- contlnued Net nkn18m8nt In funds i110d the atThe we as loloh%' IrKoming Resourtes ax Movement in fl8 Unrostrlct•d funds Gan8ral fund 142230 (119,456) 22.772 R¢$trlcted funds Dey$hiro HeaHh C¥e NHS FThwKla Trust chdn in Need Nabonol Lottery Communty Fund Derby City aNI Sllres CCG Loughbor(wh University EDISS Notts HthCa Small Grarts H8rtf0r¢JShi CC Eth Help (11 L8i¢eslershir¢ CCG NHS Coventry and WaNK&51yre NHS Oxford Foundation Tnjst Derbyshire P¥ent Prcgram Dgrbyshire Peer Support NHS &mingham and Solihul NHS Bimiingham Wcrfnen and Ci NHS Leicester- &25 Enhaed 108,850 29.537 61,815 259.614 35.028 89.310 250.0(KI 100.O¢XI 26.367 125.625 13235 61,685 20,320 12,250 {83.6951 {12.6761 140.2981 {251,597 121,497) 169.189) {227.897) 190,725) 120,903) 1111,523) 112.963) 155.637) 119,0941 {4,6431 30,009 25,101 10,801 21,517 8,017 13,531 20,121 22.103 9,275 14.102 272 6.048 1,226 7.607 44,991 1.052.346 216,296 TOTAL FUNDS Page 22
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- contlnuod FOR THE YEAR ENDED 31 MARCH 2024 17. MOVEMENT It4 FUNDS- contlnu•d Comparatlves for movwngnt In fund• Transfers betsveen funds movement in funds At 3113123 At 114r22 Ur¢r1¢to furtd$ General fund Designated FuThJ 159.694 194.333 92,440 {200,6381 51,496 394,971 354.027 92.440 446.467 R•strIct fvnd• Dewbyshirt Hea Care NHS Trust Children Need Nalional Lottery CommuNty FLYthJ Derby City and ShiT8S CCG Student mdS EDISS NUH Trust Loughborough UnNersity EDLSS Thorna5 Fawr F¥t11)rt MidL8nds partrr¥hlp Notts Heathare Small Granls EnteriSe tbvdopmenl FuThJ Hertfordshire CC Early Hdp11) NHS Cov8nty And W8Mckshire NHS OXId Foundation Twst 2.122 5,036 5.126 17.098 13.523 12,1221 15,0361 15,126} 117,098) 113.523) 11,OW) 14.745) 11,9801 I3,3) 11.1401 13.3601 9.325 9.283 3.648 4,745 1.140 9.325 9283 3.848 58.930 36.674 22256 TOTAL FUNDS 412.957 55,7e 468,723 Pw23
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 17. MOVEMENT IN FUNDS- cont5nued Comparydtive net mo¥ement n fund5. wwJded in the above a as Idkms: IrOming R8sourrAs Mov8m8nl in funds Unrn$trlet•d funds Gènèral fund 103.677 {11.2371 92.440 DeIbyshi Health Care s FcAwwJali Trust Childr8n in Need Nab"onal Lotiery Cofflmuri FUKI Derby City and sles CCG Student K41nds EDISS Foundation Derbyshire NUH Tfust Lijughborough Vniversty EDISS Thomas Faff Foundaiic Midlands Partrership Notts Healthcare Smal thnts Ent8fprise DeveloFfftent Fund H¢rtfoshI1e CC Eaty Help111 Hertfordshire Early Help (21 Leicestershwe CCG Awards for All NHS Covenlry WaN+ickslNre NHS Oxford Foundabon Tr¢ 122,433 {124,5551 135,9451 (57,2911 1140.4081 (37.4931 11.6181 11.0001 (33,4891 11.9801 13.800) {11,1401 129,6001 1210.3341 132.6311 1113,5421 110,0001 I3,0) 21.477) {2.1221 {5.0361 {5.1261 117,0981 113.5231 52.165 123.310 23.970 1.618 11,0001 14.7451 11.9801 {3,8001 {1,1401 13,3601 9.325 28.744 10.(KJD 26.240 219,659 32.631 113.542 10.OIXI 13.183 25.125 9,283 3.648 &13.529 TOTAL FUNDS 937.2r 55.766 R•strl¢t•d Funds DerbysNre Comwlity Healthcare NHS Fcdjndatim Trusl 9)ont staff ¢osts l1Venra our Integr8t8d Commurlty Supwi seNice at Ik)me for c1r¢ pati dischar9ed frcn NHS Snpatlent ttin9s and Parent PrDJramme, New Maudgey methj. ChIldn in Ne funding is spent on staff ¢X&sts t(Avards d8Verg (#Jr seryices Childn and YouThJ People un(kn the age 0117 years and our Bekty groups. brrtly imwje awargness workshops. and steerirKJ groups. Each year chilthen and young pecyle benefrt tr( trbs pl[¥t and pc( an knCSed knOedge aThJ abilty to mane their eatiTrJ dwrder and hoawh. Yethed feeliThJs of isclatn and felt less stigmaiis&J The National Lottery Communty Fund and Aw8r(ts For spent on additional staff costs deliveiing our services for athjtts over the age of 18 years th counselry and psychotknpy sessions to ensute thal no adul in finanaal hardship is wevenle(I from rsceNiry SW thr disorder&J eating or eaing disorder. Each year Jults wll demonslrate the sane benefts 88 VAth in N8ed fundmg. LOughborjgh unive EDISS frJndirwJ is 5pgnt on 4aff costs to defver Feer suppcrft for students at LougthbOrgh Universty presenlry mKkJ lo modernte dere eatiThJ and disordefs. NHS DeY Dsh8 InkgraW Board fLmdiThJ sPt on ow slaff cosls towards delvering our Ml Ages15 years plus) indNidual 81 grw) Ihsrdpy sor¥i¢e$ wistered a GP in Derby aThJ Derbyshire. NHS Leicesier. LCester$1re and Rulknl Integratod c(MMrriswnlj Board fi•MliThJ is spent on our stsff costs towards delivering wr 5 to 25 years th"ktren am1 yourKJ pw indi¥i(hJal and groLV therapy services aThY duital eating disorder app $6rvtts induthng supwmt ts parnnts1rS lStered *ith a GP in LeeSter. Le1Cestehlre and RuUafyJ. P&Je 24
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 17. MOVEMENT IN FUNDS- contlnued NHS Hortfordshirè and West Ess8x Integraied Commisw)ning Board lunthg is spent on our staff costs dèlivÈrin9 our S to 17 years children aThJ yourg pe£f irYividuJ and grDup therapy $eNi¢es wstereil th a GP in Hgrtfordshire and West Essex. )ttThJham aThJ Nolb"TrJhamwrn InbJratsJ Crynmi8rriffj Board fundirvJ is spgnl on wr stsff ¢osts dglNgring our 18 years plus athjtt indivK1ual and group Iherapy 8eNces and aredit8 prof95¥LYwI training from tlirect refèrrals by Notbnghamshire Heaffta NHS Fourthtion Tw5L Co¥entry and WarkTr ParineTrl¥p NHS TFu is (Mff staff costs towards delNgring our S to 17 years chiklren ar¥J young pwle lTrJN•j aTrJ grow thwy services, p8renl PT(yJramrng accre(Jited r1&10n3I trainityJ as threci referraL8. NHS Bimingham aThJ NHS soli11 [ding is wl staff costs d8lhthirKJ our S yeats plus individual and up therapy servtis. parent SLVPOrt p)grDrr and accredit profès&on81 training as direcl r6fèrr8ls from BirmiFYJ)am Wom'S and chihJn'S NHS Trust arKJ 6irmirvJhwn •KI S¢J)uU IAentsl Hgalth NHS F(ndatiOn TrusL Oyford Health NHS Foundalon Trust frJnthThJ is spent our AJI Ag8s15 y88 plus) indwidual and group therapy servKes fr(xn olrttt r8fwr Balh and East S¢)m¢rs¢l. Swin¢Jon ar•J Wiltshlre eatwig disorders ser¥irE. Small Grants. donalons and fvndraiwg enawed our charity to exlend of psycho8du&qtion gmups and our prfnted research informed bc<Jks and self-hè¥J gud&s to reach many mor8 indivvjuals D•sl9natlon Funds Salary notKe costs Staff redundancy costs Office lease and rates Wobum House relvm cosls HR and legal ¢ost 348,615 25,388 17,¢96 15.000 15.000 421,699 The desvJnaled fund T$ deggned to cover the cosl of the chkn bwJ wouTrd up and we estinated the salary 018 costs to be approximatety 6 mcfftlhs. Twsf•rs t•• fvnds Tho tranth beN¥een fiJThls relate to any or deficat m&Jè a restrthd fvnd on the c(Mnk4etion of th contract. The r8riCts nature ol Ihe fijnds is based m gecrath restrin¥ and mèèting rf0mlane& tsr9ets ralh¢r than Spendi restrKtions. ProVidy these tAryts are met by lh& etNI of the contract lem any SLtrrrAus tundiThJ can be trwslerr&J io ihe gen fijnd. ) adtts'cffial fiThJing is rec&Ned shouhj costs exceed iome n the rned to rneet s*1 perfomw tsrgèts. Pe 25
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continugd FOR THE YEAR ENDED 31 MARCH 2024 RELATED PARTI fMSCLOSURES There were no relate(I paty tran5fty year eThl&131 2024.
FIRST STEPS ED DETAILED STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 (unaudit) INCOME Alf) EIKIOWMENTS Donatlon¥ and1g9arl0s Dor)alion$ Tal( ED 17,632 20,399 70253 20.399 Investment Incon Bank interesl receivable 2,233 2.312 Charltable acllvltSe8 Grnnts Contractual income Other Irorne 91.352 1.177,290 60,384 836.091 1A29,028 836,091 Other Inm Coun8dling income Enlefprise income Sundry income Renlal income 49,441 28,901 62 9,360 78.404 TOW In¢omlng rn•ourc•# 1N10.872 937,206 EXPENDITURE Raislng donations and lry•d¢s Advertising and markebryj 20.442 Chorltoblè attiTAtI•s Wages Social $8Gurity Pensions SessionsJwtsrkslh)ps Rent and rates Insurdrice Teleone Printing, F#)$ge ¥#Y ststiorwy Sundries HRJwellare AifvertisiThJ markety Travel Training Licences and 8ubscri[Qn& Repairs a1 maintenarKe Computer $ts Tellmi app Bank charge8 823,600 61,285 23.047 56,453 42.687 3,177 9.312 568.752 41,111 23.873 41,978 37,900 2,947 10.138 496 3.757 13,370 3.618 15.141 14,606 1,317 5.161 8.255 1,821 13,605 20,018 3,3S8 t,805 37,688 48,000 378 39,968 42,028 1.159.837 Thi5 page does rKA ftmm FWI d the stalut(My finartld slalements Page 27
FIRST STEPS ED DETAILED STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 (unaudit1) Support Governance ¢o•ts Audrtofs. remuneration Legal and professional 4.950 7,017 Total resourns expend8d 1.171M04 N•t Incom• 239,068 55,766 This wJe does not form pwl of fv slaluw ffinaThi* staternents