REGISTERED CHARITY NUMBER: 118S092 REPORT OF THE TRUSTEES AND AUDITED FINANCIAL sTATEMErs FOR THE YEAR ENDED 31 MARCH 2025 FOR FIRST STEPS ED
First Steps ED Supporting Every Step of Your Eating Disorder Journey A charity supporting children, young people, adults, and families affected by eating difficulties and disorders. At First Steps ED, we understand eating disorders because we've been there. Our charity was founded on the experiences of people living with. cOvering from. or caring for someone with an eating disorder or related mental health thallenges.
FIRST STEPS ED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ChaSr'¥ Report Chl•f Ex•cutlv• Offlc• R•port Rgport of the Trustees 3 10 8 R•port of th• Indendent Audltors 9 to 11 Statgm•nt of Flnanclal Acllvlt*s 12 8alanc• Sh••t 13 ¢h Flow SLthment 14 Not•s to th• Cash Row Statwn 15 Not•s to the FIn¢1 Ststwn•nts 16 to 25 D•tall•d Statement of Finandal A¢livlts 26 to 27
FIRST STEPS ED CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 It has been anolher ye81 of gro4¥th and d8¥eh)pment ffi)r our servKe tewns and volunlggrs, and as a b)ard of trustees. we are delighled Ihat wè (Thlinu8 to gjpport cknddren, yourwJ aKI as well as parents carers from mor8 areas across Engl8nd. AS you wll see from the reKM)rt we are rThye P[8. and Ihi5 gvvJgrKe ofwr $SS. il does slretch our services, and w8 contwiué to knk at inr•Mtive ways to re J1¥juS reath oul to u& The ccrfnmitrnenl ol the ceo and leadership te has moved ts (W97Slona1 cuhure and perfomiance shJnificantty. Additwjnally the cc¥Trmitment ofall cdleawes has continued to delNer for each olh¥r and sorvi¢o users. On behall of lh8 tr#)ard of trust88s. I todd le to lh every invcAv8d in SuOrt so many through their eating disorder recovery journey. Chjr thanks also go to our coMnttl funders. ccrni8seTr. and pwlners kx Ihpir oThJNrvJ wpp)rt h) these chalenging tlmes enawry First Stsps ED to be ihere Vh you needed us. Karon Loul$¢ Jackson - Chalr P•38 1
FIRST STEPS ED CHIEF EXECUTIVE OFFICE REPORT FOR THE YEAR ENDED 31 MARCH 2025 D¢JriThJ the last financial year. Fwst Slep5 ED went thrcuJh Fknty of charye. But what remain the same is the passion. dedicat)n, and hard work of our stsff. sessonal wothers. vohJnleeTS, aTrJ benefia24ies. Without all ol you. none of what we cdebrate t#Y woukl h8vè bèan w>ssthl8. So. l %w)uhJ like to begn V+ith a heartfelt thank you before we reflect on all that has been achieved. (Mr the year. the charity exp8nded into nèw areas. ir£ludY¥J Slaffordshim and LIoInShIre, while also growng our seNke offerings in of ow existing regi<M. On top ol trM$. conts.nL to elevate our servKes and adapt how we supp)rt individuds. In order to help more peop in l)ht of these ¢hww)8&-wg woth1 tther vitth staff. volunteers. and b8neficiarfes to update and evolve our stratwJy. a refrethd version at the start of Year 2 of our strateglc plan. To complement this we updaled wr thtr way Commuat6. am of whmth wll be shared in today's esentalion. Thè Charity h&8 also grown ils donatiorts outside of our core pther5hips vthlyn the NHS, tha to the genemsity of our amazing ()nors aThJ fvndraisers. Furthernore, we have expanded w communicatKJns. invesliNJ In PR and advwtislNJ lo re8Gh more people. This energy has started to put F81 Steps ED firmly ffi Ihtr map. ena us to takg on more respowtrfkw in palamartI strcryw partwthips 05S Ihe county. Danlel Magson - Chlef Ex•cutiVo Offiur
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The First Sters ED (FSEDI board of Iruslees tske in presentir4J Iheir annual report 8n(I IhÈ audit•d fanCIal 8¢eA)unts of thè Charitab IncorpoRtsd Orlsa (CIO) 1185092 for the year ended 31 March 2025. The win(apal oblecl of the charity is to pmwdè speuaisl SeThI for peoF4e with eating disorders. This includes indivi(kJal and group therapy for children arhj yourwJ Pe¢15 to 17 years) CoSeyIng aThJ psychotherydpy for a<knlt$11fj years +1 8nd we8Y SUPFM)rt groups an(1 psYtho8(luIK for all age5, 9rs. and backgmunds, indudkng parèntsl¢arèrs. alongside accreditwj profesgonal tra1rJ. OBJECTIVES AND ACTNMES obj•¢¥•• and a¢tlvltl•s First Steps ED has been. and continues to be. devel(ped ty peoF4e have INed trxp8rien of eating disordws and ¢0-r9 menttA health disor(lets, elIr personaly or through camg for Scrfnne close lo them. Wo provtde eaty inlewventM)n a)d prevenlJn serVS ihat NHS publ Heth in Ihe community w(kinY dosdy in Ihtr health educatM)n enyironmwts. Flrst St8p$ ED has been at the forelrMI of the of ofal w ¥npthd by nts1 htralth arKI ¢aling disorders and since 2004 has bUt a rxrtati as M¥Jands Eatff thsorder Charity, workir¥ further afield acmss the VK Ihmugh ow dedicated tsam of stsff WKJ viknleeFS hawng a Ir¥ed experience who a fo¢usÈd on bringing hop8. oprM)rtunthes. and ChryS Ihat re(x)very is a real F4)Sg"bthty and peqAe are no Iger definèd by thèir illnèss. As a regIsled cW1118X192}, havè eharttablè otiecves. whth are:. 1. Thè ra118f of inthvidua18 of al ages (and thw"r lamdies) vthose Ives are affthd by dwgth)s•d arKJ unthagnos8d 8alr#J dfiCUeS and disorde and othew rnenlal issues inforynat¥M. aow. d support. 2. The preservation and prolecb'ffi of thè phy%rA mentsl atth of famibes carws of those suring from ead dlsordgrs other menlal health i8wes by infom)alion si 3. To advance ed110 lor the plkn1 bOfit by prothi Iraw¥TrJ kn Izrers. professKJn. the publlc. of people $ufferlThJ from eatiThJ disrders. arhl othèr menta health issues. Publlc In•fit In planning our acti¥rt Ihe yèar. kept in rTHnd the Charity Ccnrri6 gLJan¢e on pthlic benefft at our trustee meetiThJs. Fir Steps ED is open to al Indilu31$ irrespective of race, gerthr, or thr pèrysrmal circumstances. and we stiive to make adjustrnen16 to support peopk where this is sn wr ccth. GOrnan¢9 #nd manag•m•nt The management of thg thorty 1$ the responsibilty ol the Tws1$ WIK) 8re app(Ant8d through a transparent national recnjitment proG8ss un¢Jer Ihe tem)s of the charable Irnld 0rgantsab.on ICIOI Cons11tOn FodaOn Mod81. First Steps ED has a b08rd of up to 13 Trustees.. The 8oarf meets regulaty and Is responsibk lor the strategic directim, policy seltir*J and appolmt of its Chiel Exwjlive Oftter. Tfustees are required to a code of condud and dedare any Gwflicts of intwest. The appointment ofTnfjt &% Char is revw•1 every 3 yews. The skills r&prwnted by 8XiSting Board ofTnJstees i18s. currgnl Senior aderS and maneTs.. Professor Heallh Humaniti8s 8nd wdèr in male eatirrfj di50rders', arnl a of Senior Managers from Ihe private and 80cial impact sectOTS.' arvj rotired Human Rescmjrces a1 (kgani8ati(MwI t)e¥dowient txrecior. Tnjslees re¢(NJnise it Is &stial that Ihe Bowd its Committee5 are drfftse in terms of background. dNersty, skll5, exporièntss to remain Iruty representalive. Page 3
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENT AND PERFORIAANCE About Us Chjr team of seasoned prof8s%onaL8 adoFts a Ferent. qvth'ty-assu1. researchased approach to their work Iwhen working with sérvicè users). We we de¢Jcaled to Colaati(I seTVTr)g as integrated partner in health and education settings. a(fvwaling for seamless care. &cess. CXMnrxeh&nsive services. and effective care co0Mation. We have a comaboralive 8nd progresgve ojlture and a vue-leil te of staff. vdunteers aThJ plement $ttJdènts vtho hdp curate our stskeholdw-léd co-prc#Juction eatirwJ diNxder5. (hjr fOuMlatiS are built on engaged 18adership. data-driven Improvement, gnI)andmI. and teaTrbas&J ¢afy: k$ on our seThKe users underpins our Cure and behaviours and many of Ihem become tefrtendets. volunlÈèws, arKI luturn ènwloyees. These values are central to our mission. guKling us lo provkje the necessary care arKJ supp(Kt lo tlvse seekry our assistan. We aim to offer a r&81 ¢harte al T0very so that IndividuaL8 we not defThd by their ikns. First Steps ED has bggn * the forefront of the of pe( of al es. genders and backgrOS irnpacled by eating disordgrs since 21)N and has Ixilt a reputat as thè athn9 evidence-based EaliThJ Disorder ¢harity in the UK. Year In Summ¥y The pa31 year has been marked by hi8Vents a)d mi18Stones. Our referral numlxrs arp big1r than ever. ich swJg¢sts that our hard wh)rk #n¢J dÉdiegtion has nc unnoittd. ShOragr r)UT commitnI to bringing about po8itNe ¢hwvJe for 1ndMd inyacted di51xdws. Our èfforts have enabled us to extend our services to n8w kxaknns throughout Ihe UK. reathiwwJ o4rt to 1$¢ ommunibtrs offering vital iesources ar%1 suprmxt to those in need. with a iise in referrals frw boys and men. Looking 8h&ad to the wming year. arp guide(I by a strategy aThJ have gro4 furthèr 8cross th8 UK. O commitment to making a Tea impacl rernws verlYj. and we are enthusiaslic abo 8xpandivg on the $olwJ groundwork we have laid. Tcyther. tchyths a bThJhter aThJ fvlure tr iThJi¥iduals affected by eating disorders. Key St8ts'. ' Total referrals are 2.720 . 2063 referrals from hJnd8d aréas . 657 from non-fvnded 8re8s . 32% increase in referra15 . 20% Olferra1$ are mae . 976 were chilitren and y¢mJ pe ' 240 were parents or earèrs ' 35% of referrals werg neurthynt . 32% of referrals were frorn of seNce Lwfs Ere frorn oth1¢ ¢irnnrfi8s . 3.469 Befn sessions da1wer. Our 5ervic* impact ' 81% improvement lor any ey1)erie an eabng dwder ' 68% improvement for anyone expeiienc4TrJ ARFIO traits (l-te SUprt ' We reth1¢ rall on NHS eaiThJ (Isorder SeThi$ by 70%. "Il is realty hard to find serwices that are properfy for uroNerse peoFle and therefixe I would sti111 stAgIva.. Page 4
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENT AND PERFORMANCE (h) lop of this. w8 laLmched new nutritional ser¥Kes and specifO for W and men. We also created Friènds Of to enswe lived experience COntlueS to ked rrto al of ow VDrt. In aditicffi, we veSted fundraising and GOmmunli0ns to help build a w5tatnatAè fuiure kjr the dmrity. We woukl le to thank cJr comrrissicfftrs. th6 NKmal LOW. Chddw Need. fiJnthak8e¥s domrs. and a very special18gator. Mr. George Talbc Your suppcrt Mear we are able to reach WKI lhouSS more y. Our strategy: In 2024. laLmched a new stratew. a lost-and lèam ap0ackn to refine aw This process has enabjed us lo prgs¢nt a clearer wsion ofour path fopward as Contr to make a nwiiThJfvl ¥11. Our 81rat&Jies functi is to provide a stable and sustainable found8tKJn s8Nices: Our services= - Online gLMded se.he re5CeS . Waiting Well workshop Tellml . Online group workshops ' Pant and carw sUp[rt ' (e-toOne support ' Psychotherapy . NLrtrition support Befn'ending Pip's Place- Next Steps . Professional CPD training r Vision: At Fst Steps ED. envishjn a I•)J kn everyY)ne affect1 by eatirwj di5ord¢rs and lated menlal health conditions is undetsiood Ca for. We strive lor a ftrture where effective st44)ort is accesslble to all. Our Missv)n'. We are Cmitted to F4aur¥J those wa serve ai the %y8frMt of d8cisth m8kir•J. T(98th8r. we can build a sw)poibve tw0th that empo¥rS to IIwicwff•% ¥•ith ¢(bfKl$rwx and hope. Our alms and obitttive$'. Aim 1: Team To ret8ln. emp0r. hire diverse aT sklknl pIe tc) slwpe ts (tsity. with lived experier. Obi8div¢s'. . Invest Sn ow team, cture, r¥81 . Utllise and deveknp stsff and volunteer skills. . Bulld Bn 8nvironment based on trust and empry4¥wm 2.. Awareness To 8ducate aThJ inlluence the n8tiwal ¥gwvJa lo re¢kne st¥)Th a)d irtrease urbrslanthThJ. Objectives: ' We wll let people know we exisL . We w¢ll reduce 8t•3ma #nd in¢r8w wm191•11r9. . Working iih the people we 58rvg. we sha agerth. Pap5
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHEVEMENT AND PERFORIAANCE Aim 3.. Pathèrstrips To irnxease our range of servThs a1 support parinerMp5. Obje¢li¥es'. ' Wè 11 gen8f8tè inccrfng in partnership with the NHS. ' We wll expand our rga¢h into new aS of Ihe UK. e will work in partfieip with Olher charities and corrnnunlios to l¥1 gaps xJ itrease outreach to hard-lo-reach peoi)le. m 4: GnwAh To 8xp8nd thAr acmss th8 UK to hdp more pgjple axe8s and Objeclives.. ' We aim to support 4.IY)O sefylce users per year in 2 yparn. hav¥ alre&ty dtyjtlwj reforrab in three years. ' We lajnth a new MaetIng workpl. ' We wdl rèvl•¥. and deveky ojr seTrice& The charity wil us¢ the OKR IObpdSves and Kerf Res) rnethodffj b) r1E#re impact of this stratsgy. This will be led by the CEO and rnport8d to th8 Board. FINANCIAL REWEW strategic Plan Fir51 Steps ED is a national ealirwj disorder Cty wovthTrJ and suprK)rt to 1ndNi(al5 of all 898s. gpnders 8rK1 bad(grounds knchjding thr families, and trairng and e(kJc81ion ts> prof&10nlS and with our stskehokjers lvan¢es Iho latést èvldenc&-base fry $eN¢e thrch ow Ser¥rr led, C0-tUCt) 8twroa¢h. ()Jr pathways include.. o Chlld and Adolescent Ealing Disorders Treatment PrCgrarrS o Transthon Eating Disorder Treatment Prograe$ to UnNwyty Students o Adull Eating oisorr$ Tlment Pmgrammes o Parent and Carer Support Programrnes o Digltal Eating DIS08 TRaimenl ProgrwTrn o Guldèd and Self-guided Psychoeducabon and TrdY¥TrJ o Pe8r Supp)rt Pmgrammes. wKbJing Wcrfkthop5 Befriendir R•8•r¥•s poll¢y The Tnjstee Board has resofved in its 2024r25 Reserves Poky lo IMYd 5 months DeskJnated ReseNes for wlnd up costs and Tgdundancy Costs in the event ol any reqUment io dose the operatK>n$ of org8nisation. This Is a pragmat poly due to Ihe nature of the wort carried out as of may tako beh*en 3 and 9 months lo compkte for receiving orwisat. Page 6
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMEKr Gov•fnlng document Firsl Steps ED is 8 fygi$ter8d Chariiable ganisl¥M {CIOI. number 1185092 registered with the Charity Commission on 29 Auwst 2019. The charws goveniThJ ¢trxument is a FOtiOn K4crtlèl CcfflstitutKJn adopted on 29 Sèptember 2020. The chty's a(klress is Wobum HcNJse. ven Gale. twby, DE1 1UL R•crultrmenL Indu¢tlon and trnlnlng of tn•st••s The Charity undertakes, when Ihtr n¢ed arises. a sth a111 to d8temMn• thè rnquirements of the Trustee Board. If a skil shortage is identified, approths e made to specAfK people bJenlifiBd a& havirwj these Skills, there an appointment is sought a professional reeruitin8nt partner is wwed. for ctrotrtwj atrentS wional and natKJnal professional nefvrks ervJaged. Trustees are OBS ckneck and hwe Enhanced 10se. Thè Board 8valuatès training rew¥ements annually and Trustees. have access to the Charity's eLeaming Portal fry 81atLrtw COrthd Professional Development (CPD) trainirwJ Including Health and Safèty". GDPR. Cyber SVr.. PAI Safeguarding Chldrens, plus 28 other tralning courses avble lo our slaff and ¥teerS Rlsk ffiagement The Irustee$ 8xanMnè th8 m8hy iisks Ihal the ch frn eath finaThial ythen preparing af¥J upJatsn9 the ratsl¢ plan. The charity ha8 dev8k)ped systems to ffOr and rLmtrc4 these iisks to milgate iy imp&t that they may have on the tharity in Ihe fvture. During 2022 the Board of Trustees reed to wdate ow Qu8Ity IAanW Syst$ indusive of wr Gov8man¢e and Rlsk. Quality and Customw, and Financial ManagenI syslems prrKesses and &8ked our stsff lo recommend a new Quality ManwJgmgnt System which was IS091)01-2015 Whol• olSatiOn and British Association for Counsellww and Psy¢hotherapy IBACP) for ow servhx - IS09CrfJ1.2015 slartad Jatwary 2020 ith June . BACP MeMbeh1p c(KnF4eted in 2022 REFERENCE AND ADMINISTRAMVE DETAILS R¢gister¢d Charlty numbor 1185092 Prlnclpal ad(trMs Wobum House Vomon Gate DER8Y DE1 1UL Tru$t••s Mr8 K L Jthon Chairperson H Bartle IreswJngJ 118120241 K Stevens S M¢Cready A SLttherland D Magson IresJned 2718124) N Callow Patrons Catharine Cleary MBE (Founder) Chl•f EX•Cuti Officer Kavin Path'nson - Signed 3019r24 Darnel Magson - p?ined 2018r24
FIRST STEPS ED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS AudStors Johnson Tidsall Limited Chariered Accountants & Statutory Auditor 81 Burton Ro&J Oerby Oerbyshire DE1 1TJ STATEMENT OF TRUSTEES. RESPONSIBILMES The trustee5 are rèsr¥0nSib for preparing Ihe Annual ReFNI Ihe f881 5tatwnwts in 8rdCe wlth applica)lo law and Uniled KiThJdom Accounb"twJ (Uiitd KIyJ Gwally Kcepted Acc4)unting Pra¢ti¢el. The law applicatAe to d)arities in England and Ws, the Charithe5 Act 2011, ch (Awunts and Reports) Regulalions 2008 and Ihè of the tnjst deed requ¥es the tnJStee5 to prepwe firtan¢i ststements each financial year which gN8 B trnè and fair vw of the state of affairs of the tharity of the SncomlrKJ res(MJrces and applKation of SOurces, i1).9 Ihe irtome and exwditure. of the charity for Ihai pw[1. In yaring th financtal slatements, the INstees a Wuifed to . select suitable accounlrng poknos and then lkni consisknty.. obserye the me¢h)ds 8fKI prinGips in Charity SORP: make iudgernen15 and estwn Ihat sOnal4e and W1,. stale whelher 8ppli¢atle attountir¥J staThJards have been lknpd. to material departu disclosed and exp1aM in IhÈ financial statements: prepare the financi81 slalgmgnts ¢)n the ccKem basis unless it is inwo1ri8te to pr8sumè th8t th8 eharlty wll continue in iKW5. The tru$leè$ 8r8 rèspM&ble for keeping proper accowrtI reo)r(ts which 155dose wilh reasonable accuracy at any time Ihe fin¢181 position of th$ Charity and to enable th lo that the finar181 statements (x)mpty wth thè Charitl8S Act 2011, the Charity {AnIS and Reports) RetIOnS 2008 thè pmions of th8 trust deed. They are also responsible for safeguarding the assets of the charity WKI hence r8awnaL49 Step$ for the ventIOn and dete¢liM of frd and olh8r irregulaiit*s. Approved by rjrdgr oflhe board of tnMtees ryl........ .J.R.1.2S .. arm1 dgn8d on ils behalf by: MrsK ckson- Truslee Page 8
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FIRST STEPS ED Oplnk)n We have audited the fin181 statwts ol First Step5 ED { 'Clty.} for th8 year eNled 31 March 2025 whlch comprise the Stat8menl of Financial Activities, Ihe Balan¢e s1. thè Cash Flow Ststémènt notes to the financial statements. irKluding a summary of SplfnI accOung polaes. Thtr finan(aal repcrftiryJ framework that has bee applied in iheir prtrp8rth.on applcale law and United lfjrud(yn PK(xwnthng Standanls IUnite¢J Generalty Accepted Aceounting Pts"Cel. In our opinion the fin8nrial statemenls.. give a tTue fair view of Ihe stste of the chwKyS altsits as 8131 •Aw¢h 2025 arn1 of its incoming sOurCeS an(1 aFvlication of r$sre$s. for th8 year Ihem ended: have been pr(4)ety prepared in accordance with UThted KivJknn Genwally A¢ix)tsnting Pr&lce: and have been prepared in a0111a Ihe fequThrIS ol the C[[189 Ad 2011. Basls for oplnlon We ¢ondu¢led our audit in accordance wilh Internan81 StswKJar(Js w AuditsrwJ (UK) {ISAs {UK)l and pliCable law. Our responsibilities undér thos8 stsndards are ftwlher described in the Au(litors' reswnsiblits for the asjdit of the fln8ncJal statements 8ecthon of our p¢. We are indeterKlent of the Ch in aemdancè with thè èthkal reqreMentS Ihat are relevant to (wr authl of the finaicial &atements in the UK. Thud¥v thè FRC'S Ethtsl Staftda, and have fulfilled our olher etri¢al responsibilrfies in acc#)rdance 4Nilh these We b8fjeve Ihal Ihe audbt evidence we he obiained 1$ sufficiènt and appropriats lo provide a basis for our opinirm. ConcluslonF rglating to gdng concem In awliling the finandal stat&))ents, we ha¥6 Ihatlhe tru#¢ss' w of Ihe gc¥rwJ concem basis of acLountiThJ in the preparation of Ihe finarKiaJ Stat0mlS is apFwiale. 88sed on thg wt¥k have perfcffmed, we have Njt #Jtsntild materfal uncèrtainthes relaliThJ to eVts or conditions Ihat. I7u& or colltive. may cast bI on lh8 tharivs ability to contmue as a wjing concem for period of * least tt¥elve monlhs from when the slatwywts are aultrwrnd fty issue. Our rw0n711leS aThJ the re5pCfflkn5 of the truslees wilh re$rt to gOIj ccrfKem are described in th8 relevant sgdw)ns of this report. Oth•r Infomiatlon The tNslees a re8pon&l>le for the ovw infrymalwm. The other #rform nlSe$ the inbrmathon indu¢d in the Annual Report, other than the fjnw¢ial tements and our ReFth oflhe Irhjepdert Audit8 thereon. Our opip)n on the fin8ntsal statémènts does nol cover ihe Olher 1Orrnation and. except lo the extent olheM8e &xpliuUy slated in ow report, we ¢k) 01 any fom OfassUr¥ cclick lhen. In connection with our alit of the ffinancial statements. ¢yJr responsbility is to read the rAher infgrrnati arKI. in doiThJ so, consider whelher IhÈ (1@f Infomalon is materiaty Irl&Stent wth fina187 slalements or our knowleijye obtained in the audit or othèThYise appears to be materiaty rrisslaled. If we identify material 1neonslstel8S or apparent material rThsststwnwt$. are required to detenrine whether Ihis gtves iisÈ to A mat&dal misstat•men( in thè financial statements themselves. If. bas&J on the we havè rfOrmed, ¢ondud8 that there 1$ a mateiial misslatemenl of this oU)ar infomiation, we are required to TeF4Jrt that lact. We have nothing lo report in Ihss regard. M¥tt•rn on whl¢h w• ar• r•qulr•d io r•port by exceptlon We have nothing to report respect of the following matters Charitl8s {Al(fItS and Reports) Re9uLalions 2008 lfeS u5 to report lo you if. In our opirJn'. the infomab'on given In Ihe Report of ihe Tn is w01stent in any mat¢rial reSpt wilh financial slat¢mènts.' or sufficient acwunting records have not keFt the financial stslw)ent$ a not in wJreement the accounling fBcords arml rèbJrr6: or we have not re¢ei¥ed all thè infom)ation and e¥planatKffiS require for ¢)ur audrt. Rèsponsibillti•s of trusi••s As explaine(I rwKSre fvlly in the stat of Tnlee5. Respe5, lh& irustè88 ar8 rèsrM)nsbl8 for the pparatiOn of the ffinan(ial slalements whlch give a Ifue fr view. and for intemal control as the iruslees detemine Is necessary to enablè Ihe preparation of finanrial lemen15 that we freg from material mi$statemenL Vhther due to fraud or error. In pr8p8ring the financial statements the twes are resFAMsth assessing the ChS abdity to continue as a going concem, disthsng. as appkable. matèrs rÈlat8d to goiNJ concem and usry Ihe going concem baS of accountlng unless the trustees either inteThJ lo IiquKl8te Ihe iknnty orto ¢ease operations. have no realislic alternalive but to do so. Page 9
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FIRST STEPS ED Our rèsponslbllitw kn th• audrt of th8 financial stataffwnts We have been appointed 85 auditots under tiOn 144 of the Charrt$ Act 2011 and reFat fft acctydwce wth the Act al relevant gUlat5 made or hIffJ elfectthereund8r. Our oblactNeS are to obtsin reas(#iabk assurarte aLWt vAth•r Ihe financial staternenls as a whole are free from material mlsstat¢ment. knether due lo Iraud or error. arnl a Report of th¢ IndepeTrJ8nt Awjilots that includes our Op)10n. ReasOnae a58urJnc8 is a hh level of asrae but Is not a guarantse that an audit conducted In a¢cordance with ISAS (UK) wiu aws delect a material nSernent vthen il extsts. mis5iatemtS can arisa from fraud or error aTrJ are nSidered matenal rf. indryidualty or in the aggle, Ihey could Tea8(Mwbly be expeGte(I lo inllu8nce th8 ecOnth1C deciWT15 of usws lakèn on the b895 of these ststemen . incbjdiftg lrnud is dgtailed belov4". In order idenlify Ihe rfsk of matwiol M1011 r8skWt of irregularilies. Indu(n9 we have consIdeJ. - tha nature and Control $nlonment of the chaiity - the W1Me of me8tsngs with m8nagemefit and g0veMce and their attltudeto Yisk aMI the prgvention of fraud - aSS¢5sment of the chanty's pJli¢w arKI intWn81 controls. Followng (wr review Tr•4e haye Identsf the fcliowng artas ¥knich a deuned to have highèst p>tential for fraud or material missiaiwnentwithm) ts financial slatements.. - r8v•we cognI]I0 - fvnd awuntii¥J - the risk of manag8mento¥eTrfde We aL80 considered any Iw15 and r11411$ thai to op8rion of tha business indudiNJ employment law and any he8WI a1 safety requirements. Th8 lolh)4Nryng Wr9dleS wor• in $Cl d the mks we idBntified the wtential for malwlal mbststement: Income Ifansaction le was perforned lo le tr 1eneSS of irtome. Thls included Ihe r8Mew of granl dcUmentson and allocalim to the coffect peri. We rtrd the approprlateness of income proviwons at the yèar end in reference to acGnJed or defeffod mCeATie. Po year- s$ )vCeS and CTw&t rteS V•pre revd to 8nsure the income was the cemGt Per1. There are a Thubef of [8Stted lunts. temts of 8ath of Ihe8e fvnds and Ihe r8&ricti¥6 nalure of the eypendllura. The resbith8 nature of th¢ lunds is based on fv geogratthiG lx demographic requirwn8nts of the fuTh18r and the pwfoMr¢ targets set the 4re8m8TIt falher Ihan how the fiJndirNJ can be spent. Providing the perfomian¢e twgets are m8t, any surplus made from the hmding may be transferred io unrestrictèd fvnds 81 lh& gnd ol the cnnlrnct tem. We have reert the p8rfomw aThJ mMiwir¥J retAYtsfor reasonableness and accuracy. Joumal eniries We fewew¢d for 8w)ropriat aTrJ ewuires were made of management as to the pmcedure5 in plats posling I(1 enirles. Durij ts autht w Ced any large. unusual or transacbons wtsid8 Ihe normal of tAlesS were fvglthghted as 8 resdt of (wr testn¥J. Atthe planning stage W8 Lknscussed with man•tany regulations which central io the rati0Th ol the charlty, this was shared v•th the audit team. thffwthe alle remWd alert lor 8ny instances of n(xKrynpliance. The ancIal ststements were re¥ie*sI aw&de disdosure checklisls to h¥1.jh1 any Seas of non-compliarhc8. s¢us¥ons wer¢ hakl With the team wlwe rtwas consKlered alditional disdosures r• required. A furthèr d¢scrtption ol reSpOnslI1eS for th8 awlit of the finanoal staternTts is 1¢xaj the Fin181 Reportiro Council's wobsile at w¥.frc.crf9.uwaitresponllkl6& This de. forms part of our Report of the Independ8nt Auditors. Page 10
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF FIRST STEPS ED Use of our report This report is madg stty to the ¢harfVs tnjslees. as a in wlh Part 4 of the Charl3 (Accounts and Rttportsl Regulations 2008. Ow 8LK1rt work has undertaken so that we nNyhl state to the charity's trustees those matter5 ws are required to state to them in an auditors. report a1 ts no other purFKJ8e. To thg fulest extent pemiitt8d by law, we do not ?p1 or assume responsiblty lo anyone other th8 charity a1 the tharity% trustee$ as 8 bLKty. f¢y our audit work. for this rep)rt. tor the opinvytswe have fomd. David M lor and on ol Johrw)n Tkjsall Limrted Chartered Accountants & Statutory Audrtor 81 8urton Road or Derfoyshire DE1 1TJ Date.. Pw11
FIRST STEPS ED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Tt)tsl nds 2024 Total funds Unrnstrlct•d R•strict•d funds funds INCOME AND ENDOWMENTS FROM Donations ltyacies 69,513 69.513 70,253 Charltable actlvltl•8 Charitable aclNltles $11,625 1266.527 1.317,152 1,329,026 Inveslmenl (Mh8r irKome Sh96 5.498 6.570 2,233 T¢)tsl 132 1 266.$27 1.398 731 1.410.872 EXPENDITURE ON Charitsbl• aclSvlti•8 Ch8ritstAe &i¥"e5 1 171.804 NET INCOMW(EXPENDrruRE Transtsrs b•tween fvnds {43.18S) 19,604 6.355 239,068 17 19.664 Nel mov•mont In funds 29.878 (23,5MI 8A55 239, RECONCILIATION OF FUNDS Total fvrK15 brought forwa 633,676 74.115 707,791 468.n3 TOTAL FVNDS CARRIED FORWARD 3.552 707 791 Page 12
FIRST STEPS ED BALANCE SHEET 31 MARCH 2025 2025 Total funds 2024 Total fvnds Unr•strlct•d Restrictsd funds funds FIXEO ASSETS Tangible assets 14 6.136 8.136 CURRENT ASSETS Debtors Cash at bank and in 15 127.717 704883 127.717 756.477 48.161 805.083 833.fjoo 8M194 853,244 CREDITORS Amounts falling duè Vlithin one year 16 IIN184) {176.1841 1145.4531 NET CiIRRENT ASSETS 708 010 707 791 TOTAL ASSETS LESS CURREiif LIABILMES 663,552 50.594 714.146 707.791 NET ASSETS 707.791 FUNDS Unrestricted ftwHIs R8stricl8d 17 603.552 633.676 74,115 TOTAL FUNDS 714,146 707.791 The flnancial statements were aFproved by Bowd of Trusle¢s and authorisod for issue on flLa.I I son- Trusts8 nLkn knn p( oflhese financial sla19mts P¥J8 13
FIRST STEPS ED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash fil5 frtyn op•ratlng acllvlt Cash pnerntéd from operations 39.402 382.082 Net cash {used inyprodÉd by LyraknJ 1¥ Cash flows from Investlng •¢tbvhtl•s Purd)asB of tangljle fixed a1$ Nel cash (usgd inyprovhjed ty invesw ¥#18s (9,204) Chang• In cash and cash •quhal¢nts In tho reportlng p¢rl¢d Cash and ush •qulval•nls at th• beglnnlng ot th• r•PtIng pwlod 148,fjOBI 382.082 423,001 Cash and cash equlval•nts at th• •nd of thè reportlng peri¢>d 75&477 The Th)te5 fo part of Ihese Ilnanod slalements 14
FIRST STEPS ED NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET INCO TO CASH FLOW FROM OPERATING ACTivrriE8 2025 2024 Net incom? forth• rnportlng pwlod las POT th• Stntt of Flnwl Activities) Adlustmonts for. Deprwation charg$s l1ncreaseydaS¢ in debtQTS Increase in creditors 6.355 239.068 3,068 179,$56 30,731 51,370 N•t cash luwd Inyprovld¢d by opèratlons 39,4021 382.082 ANALYSIS OF CHANGES IN NET FUNDS At 114r24 Cash 11 At 3113125 N•t cash Ca8h at bank and In hwKI 805,083 75&477 805.083 48.606 75 Total ,606 756.477 P*Je 15
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 STATVTORY INFORMATION rst Stèps ED is a chlty regisiered in EThJLand and Wales is a CIO. Th8 charity's wsierBd tharlty numb and r8gister8d Offi aldsS can be the referee administrali¥• detads of R8port of thè Trust9¢$. ACCOUNTING POUCIES Basis of pr•parlng th• financlal slatsm•nts Thg finartia ststements of the charity, %thch is a put1 benefft enlity under FRS 102. been prgpar9d in accordance Mth the ChariUes SORP (FRS 1021 'Accounbng aThJ RepOrt1j by Chartles.. Statement of Recommended Practice applicable to charib'es prepariThJ Ih•"r accounts in accordan 1th the FHiancial Reporflng Standard in the UK and Repubk ol Ireland IFRS 102) (effective 1 January 20191,. Flnancial Rèporting Standard 102 The Finanaaj RwNting Standard applicatle in the UK and Repubh'c of IrdaTrJ' the Chitss Act 2011. The final statements have been underlhe hi&orical costconventKn. The currency b8 forthe preparation dthese firwwl 51atemerts (Knd Slerfu (£1. Golng conc•rn The trustees regularly mcffjilor the charivs reserves polcy. risk assessment and cash Ilow to assess the vIa"rIty of the charity. The Irusiees have a reasonable expectat that ihe chlty has adeqvale SoUrceS lo continue In operatKfflal existence fcff foreseeatle iINJ5 the fina1 stat5 are wepared on a going cO8M basis. Slgnlficantjudgomtrnts •nd ¢$lim•tos In the app.¢aon of the charity's accnrj Fh)ks. tr81ee$ are requir8(I to make wdgement5, estimates and a&%ptionS atAwI the wying rrt of assets and ?lIbeS that are rea¢Jty appwenl from other SOUTces. The estima and as5wated a5swnpti¢y are baseLI on historical eyperience other factors that are con5idere(I to relgvanL Actual re&Ats differ from esb"maies. There art xomtirrfJ oslMwl&s and1nts that tho trustees (xMiderto be Si8nt Incoming r¢swrc•8 All income 1$ reclyjrsd in Ihe statetr of Flnarttia AAivib8$ Ort• the charity is legally lo Ihe incom8 and thè amount can b8 quantifi8d r&asc¥)abl& &eur8cy. Gifts in kid hav8 bèèn included at marf(Èt valuè of gifts rgoeN8d an in assets a1r93. No •ThnIS are irwJwJe¢J thg fin•Kial donated by volunteers. Contfactual Incom8 is reClsed in Ine ilh the terms of Ihg contraL ¢er Income. dIng piriate Wacte and se$nal is recogThwJ wn Ihe has been wovlded. Wlhen contixted to d8l¥Er seThiGes. reccwise fimds in the month aThJ year they are spent on that S8NiCè. When dealir4J vith legw Pa we Twise these in the yew we we nfied oflhe Expendlture All expeThJitUTe is xcount•J IN on an njal$ basis has dassified uThJer h8a¢&ry that aggregats all costs relatiThJ lo the calOry. Where costs Ca1 be threcty attribuied to parbcular headings they have be8n allocated to activities on a basis consk8tent wlh the use of Ihe resource. Fundrasn9 cosis are Ihose incurred in seeking vohjntsry contributions aThJ th) not dUde costs of (lisseminatiThJ infom)ation in the support of the chariiable activ1'es. TangSbk fixed assets Depreciation is provhjed at Ihe folltr••ing annual rntes in order to lIe off e asset over its estimated usefvl life. Compuler equipmert . 33% ¢1 Cash and ca6h equivalents Cash cash equivalents I1le cash in harnl (sits hekl at cal 1th bks. Taxatlon The charity is exempt from tax its chw*8tye th115. Page 16
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- cont5nued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES- c<tinued Fund accountlng Unrestrfcted funds can bè used n wxMlw¢e chaiilatle c&Fth'ves at the discretim of the tnjstees. Restrkted funds ca) orly be for parlKubr restri w)$eS Vlithin the objttts ofthe charity. RestsicUMs arise when sp8afi8d by th8 doMror fvnds affj rSed for paitiujlar restrict purpos&s. Frther explwtKffl ofthe nalws puryx)80 i8 incJJed in the notes to the fjnancial slatements. Deblors credltovs Debtors and eredttors Bra rec(wised al the invoKed after Why Off1. Prepayments. ac£Nals and deferrnd income is valued at th8 anK¥Jnt eathA8ted. Penslon costs oth•r post4•tlr•nwnt b The charity operates a defined contrtt)u¢i(m pen$iM s(wne. ContribJtiorts payablè to the charivs pension scheme are charged to tha Statèmentof Fw)afKJal Activibes in peri1 to Ih8y relats. Flnandal Instruments Financial stmentS are dasslfied and ¢cKw)t8d for. awdry to the substa0 of thè contr8clual arrangement. as eiiher f)andal asse ffinanoal or equity irtstrumenls. An équity iAstnJmont is any contract that ewdences a resthjal int•r8St in a&sets ol the Cornpwry after deductirs all of its liabilities. DONATIONS AND LEGACIES 2025 2024 28290 38,000 17.632 Leg8¢Les Talk ED 52.621 69.513 70.253 INVESTMENT INCOME 2025 2024 Bank interest recwaLle 5,496 2.233 INCOME FROM CHARITABLE ACTMTIES 2025 2024 Grants Charitslje actslIeS Charitsble acbwlies Charilatle actimbes 93.308 1,180,159 91,352 1.177.290 60,384 Otr income 1,317,1S2 1.329.026 Contrddual income relatss to ent grants reCat0 fmm NHS ser%ryce contracts. The fundkng Is contracts vrtlh ts loKJl NHS Inb3rated Care Board$ IICBI. Olhw relatss to private ¢wnselkng and sessiona Grants re1ved. Inclu(Jed in *Nm, we as kkn.. 2025 2024 The National Lottwy Communhty FLVrtJ Children in Need miscelle0us Grants 49.883 24,684 18,101 61,815 29,537 93.368 91.352 Pa9e 17
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- ¢ontinuod FOR THE YEAR ENDED 31 MARCH 2025 OTHER INCOPAE 2025 2W24 Rentsl income 0,570 9.360 CHARITABLE ACTIVITIES COSTS Dire¢1 Costs (see note 8} SLVPOrt costs {s8e noto 9 Tolals Charilable ti¥ll 1377,690 1392 376 DIRECT COSTS OF CHARITABLE ACTMTIES 2025 2024 Sl8ff costs 88nk workerlfreelancercosis Rent rates Insurdn Telephone Printing, pOSte and slab'Lwy Sundries HRJweltsre Advertising and marketing Travél Training LInCeS subscriptior Repaits and maIntenae Computèr eosts Tellmi app Bank charge5 Beèn There 4 1.021.906 65.075 46.896 2.166 10.757 507 13.036 )7,932 56,453 42.667 3.177 9.312 209 5.161 8.255 1.821 13.605 20.018 3,358 1.805 37.688 48.000 376 30.164 15.099 30,532 4,861 7,069 46,505 48,000 857 1377 690 1.159,837 SUPPORT COSTS Govemance Charltsble actiVe5 14,686 10. AUDITORS. REMUNERATION 2025 2024 Fees payabte to the Ch$ the authl d the ¢hWs fin*1 staiements Paje 18
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 11. TRUSTEES. REIIUNERATION AND BENEFrrs During the ytrUSt•$$ did not receive mb8s as trustees. Th¢ key manwjement personnd of thè tharity ¢siSt of the trustee& thè Chief EXeCtive Officer and other memtw of the senior mana3wnt team. The to berffits of key margernent perse1 were £283,91212024.. £234,2CIS). Tnt$to•¥' expenses Thtr were no trustees. ertses paKI forthe year ended 31 2025 rKxfor the year ended 31 March 2024. STAFF COSTS 12. 2025 2024 Wages K1 salaries s1 secunty costs Other pensJn costs 927.405 75.554 18.947 823.600 61.285 23.047 1.021906 The averag8 nwjnthty nLthr ofryk)yees thm.ry Ihe yew was as Idkms: 2025 37 2024 Direct Charllable Staff Admir4strabon 37 13. COMPARATIVES FOR THE STATENT OF HNANCIAL ACTMTrES Unreslrthd Restrict8d funds lunds Ttstsl fvThYs INCOME AND ENDOWMENTS FROM Oonalions and legacs 70.253 70,253 Charitable acll¥ltl•$ Charitsble aV"e$ 1268,642 1.329,026 Inve81menl inccth• Other income 2233 2,233 9,360 Total 142230 1.268,642 1,410 872 EXPENDMIRE ON Charitable activitle* Charltable a¢bwtses 119.458 1.052.346 1.171.804 NET INCOME Transfers belwwn lund$ 22.772 216.296 239. Net movem•nt In fvnds 187209 51.859 239. Pe19
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2025 13. coARAVEs FOR THE STATEIIENT OF FINAMCIAL ACTMTIES. ¢ontinuod Unreslricted funds Restricted lunds Totsl funds RECONCILIATION OF FUNDS Total fijnds brought 446.467 22256 468.723 TOTAL FUNDS CARRED FORWARD 707.791 14. TANGIBLE FIXEO ASS Computer equipment COST Additions 9,204 DEPRECIATION Charge for year NET BIXIK VALUE At 31 Marth 2025 6,138 At 31 Marth 2024 15. DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Trade deitrs Other debt 31,120 127.717 48.161 16. CREDITORS: AK40UNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Trgd8 Cre110 Other ueditors 20,573 16.929 128,524 176.184 145,453 ijher c11(5 includes of £86.440 (224. £1012091.
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 17. MOVEMENT IN Fu?s Transfers At 3113125 At 114r24 in f funds UnfestCted funds General hjnd DesJnaled Fund Talk ED 211.977 421. 45.758 186.75B) 67,094 170,977 488,793 3.782 633.076 (19,6641 ¢63.552 Rtr1¢t fvnd$ Dertjyshire Heatth Carè NHS F(MJndat Trust Childrgn in Need Nab"onal Lottery Commwmty FurKI NHS Derby and Dertythire ICB LoLwJhbomugh univer EDISS NHS H$rtfordshir8 IC8 CYP NHS Lelcestershire CYP Dfjitsl NHS Coventry 11 Waii¢Wyre Derbyshlr8 Par&)t Programmè Dorby5hiTg Peer Swport NHS &"miinghan and Sol"hull NHS &m)inghan Women and Chik NHS Lèie8St8r- 5-25 Enhan(d Mi5¢gllarwu$ grants Llncoln Unlversity EDISS NHS Banès. Svrindon. Wiltth& All Ag8S NHS Nottingham NEDS Stafford$hire Commuwmty F(KWKlali 6.059 17 120.882) 16,803 16.9011 28231 1fj285 (12.9651 13.6651 14,132 (12.0S51 (212161 (17,6461 6.964 14.3151 (29.4521 18,0821 (0.059) (17) {635) {16,803) 6,901 {28.231) 21,517 16.285 11965 3,665 114,132) 12,055 13,609 7,607 44.991 27.345 6J64 4,315 29,452 8,082 TOTAL FUNDS 6.355 Page 21
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 17. MOVEMENT IN FUNDS- contlnu•d Net movement in fijnds. Thjuded in th8 above are as fc0Th. Incomry R&8ources expended Mov8m8nl in fund$ unrtrIC1•d lund8 G¢neral fund Talk EO 128.422 182.6641 45.750 132.2Q4 (82.864) 49.540 Re¥tri¢tod fvnds Dèrbythlrè Heath C¥• NHS Fothla Trusl Children in Need National Lottery Community Fund NHS Dèrby 0èshI1 ICB Loughborough UrMv8r5ty EDISS NHS Hertlordshire ICB CYP NHS LelcesterslM CYP Dvjtsl NHS Covèntry and WaMckshe Derbyshi Parnnl Prograrrn Derbyshi Peer Support M4S Bimingham SOhl NHS Birmingham Women and CIMkJr¢n NHS L8ic8ster- 5-25 Enha Miscellaneous grants Lincoln Univergty EDISS NHS Ban8s. S%%andon. NshI18 Al Poes NHS Notbngham NEDS stsff0fdshl Communty FourKlaliDn 40,890 24.684 49,883 259,614 13,9 250,000 1DO,000 2S,8fKI 13.314 73,8 32.157 18.002 150.000 11.801 25.0(XI 37.51KI 120.000 (34,8311 (24,6671 170.76S} (242,811 {20,893) {221,769> (83,715 138,765) {18,979) {S9,758) {44,212) {39,218) (167,646) 14,837) 129,31 S) 166.952) 1128,082) 6,059 {211,882} 16,803 16,9011 28.231 16.285 112.90SI 13,6fj5} 14.132 112,0551 121,2161 117,64fj1 6.964 14,3151 129.4521 (8,Q821 5.503 1,309,712 TOTAL FUNOS 1.398,731 1.392.378) 6.355
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 17. MOVEMENT IN FUNDS- contlnued C¢mp•rntSvo9 for moTMment In funds Tran*rs At 3113124 At 114r23 lunds funds Unr•strlctsd funds General fvnd D•gnatSd Fund 51.496 394.971 22,772 137,709 26,728 211.977 446.467 22.772 164.437 633.676 R•8trlct•d fund• D8rbyshirg PleaNh Cwe NHS Trust Childran in Need National Lottéry Comlm Fund NHS Derby and Derbythire IC8 LoughtKJrough University EDISS NHS Nottingham NHS Hèrtfordshire ICB CYP NHS Leicestershire CYP Dlil NHS Cov6ntry and Wwwickthre NHS Oxford Found& Trusl Dèrbyshirè Parent Prcwfflrne Derbyshire Peer Support NHS &miw¥Jham and So11h NHS &miiNJham Women and Chiklren NHS Lei¢estw- 5-25 EnharKed 25.161 16.861 21,517 8,017 13,531 20.121 22,103 9.275 5,464 14.102 272 125.1611 116,8611 21.517 18,0171 113.5311 120.1211 {31.4281 19.2751 {14,7471 (17.7501 (2721 16.0481 11.2261 9.325 9283 7.7 7.607 44.991 216.296 164,437 74.115 TOTAL FUNDS 468.723 239.¢)68 707.791 Page 23
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS - wntinu•d FOR THE YEAR ENDED 31 MARCH 2025 17. MOVEMENT IN FUNDS- conilnued ccpara1Ne net ThKJvemenl in in th8 aiMM we a8fOhy•. ReSoUS Movement in fijnds lJnrn$tri¢tod funds Gefier lund 142.2 1119.4581 22.772 R•$trf¢t fvnd¥ Dtsrbyshiw Health Care NHS Fc¥Jnda Trust Children in Need N8'onal Lottery ConwnLmty FLThJ NHS Derby and Derbyshwe ICB Loughbor(MJgh Universty EDISS NHS Nottingh8m NHS Hertfordshire ICB CYP NHS Leiceslorshire CYP Digital NHS Covéntry NHS Oxford Foundaticffl Trust 0efbyshl Parent Prowdmme t)wbyshiTe Peer Support NHS 8imiwh8M and s01hl NHS Bimryham Women and Clildren NHS Leicester. 5-25 Ertrwlxl 108.856 29.537 61,815 259,614 35.028 89.310 183,6951 112,6761 140,2981 1251.5971 121,497) 169.189) 1227.897) 90.725) 120,903} {111.523) 112.9631 155,6371 119.0941 {4,6431 25.161 16.881 21,517 8,017 13.531 20.121 22,103 9.275 5.464 14,102 272 6,048 1.226 7.607 44.991 1(K).IKKI 26.367 125.625 13.235 61.685 20.320 12.250 75.0) 1,268,642 1,052.346 216.296 TOTAL FUNDS 1,410.872 1 1718041 Restricted Fund$ Derbyshire ComrnuTwty HealUKxrp NHS F(KJrKtstion Tnot fvn(ry is spent on our staff costs delivering OUT Inlegraled Cownmviyty Support see at for Dety tknrbythire patienls dipthrYJwJ from NHS inpathenl settings and Parèni Progrnrywne, New Mauds Met1. Children n Need fvndry is sp¢ stsff )Sts tr15 dglNgrirvJ our fLY Chil(tren and Young P8We under thg age of 17 years and ow grwps. iMe awareness vKJrshops. and stegrin9 gmups. Each year children aNI YO peopl¢ inefit from this pro11 and rekX)rt an in¢ased k1¥edge 8nd ability to manago 1he è8tity disordèr m8nt81 hèath. r8w)rt r8duc&1 fèaltrKJs of isolon #nd felt s8 stigmali$8d a&)ul thoir m8nt heaNh th Inv1$ in -{Xf. The National Lottery Community FUNJ arn1 Aw¥ds F( AJI is spent on lonal staff Costs I18livwiry our services for adults ovèr thè agg of 18 yéars vAlh c#)unselk¥J pSYdthepY $8ssions to ènsurè th8t no adult In financial hartlship is pranted from 1Ir@ s4)port for th8ir dtscdèred 8ating or disorder. Each year adults will d8monstrate Ihe same b$ngfits as wth ChAdrn in Need lunding. Loughborough UnNerstty EOISS fuThJNJ Is spent slaff costs to (INer peer support lor students at Loughbor0h UrverS pr•senthng lth mihj to moderate ¢ffisorderl eatro and disorders. NHS Derty Detyshire Inmrated Cc•MMn9 Board [W1ra is spent on our slaff costs t(N4ards deliverin9 cwr All Age$15 years ps) IndbJUaI and tyoup Iherapy servtts regSstered wth a GP i) De¢oy aThJ D&rby)ire. NHS Leic8St8r, Leicèrshre and Rutland Integrnted CcrnisslciThJ Board funding is spent on c4Jr stsff costs towards delivering our 5 10 25 years chldren and youTrJ Feople ndivithal and grow therapy services aThJ dgital gatirwJ disorder app SeN1 1xding SUFWI for patsICer$ registprett a GP in Leicesler. LeK¢stefshi and Ruuand. NHS Hertfordshire and West Essex Integrated Commi8s*)rnng Board fundiThJ is spent on our staff cosis delivering our S to 17 years chihjren and young pe nJr¥idual aTrJ grP therapy services registered with a GP in Hertfordshire and West Essex. Pts 24
FIRST STEPS ED NOTES TO THE FINANCIAL STATEMENTS- continu FOR THE YEAR ENDED 31 MARCH 2025 17. OVEMENT IN FUIXIS. contSnued Nottingham ar Nottinghamshire Integrated CrMnmi5sioThThJ Board fundry is ¥Jent on (Klr stsff costs delNeTing our 18 years adult inthvJual and group therapy servrm and accrethted PTofes6vThI IrainirrfJ from (lirect referrals by Noth"nghamshir¢ Heala NHS Fatffi Tn Covenlry and War•itkshire Partnershy NHS Tntst knthng is SP11 Cffi W staff o)sts toward5 delivering our 5 10 17 y8ars chibjren young peop ¥xli¥i(kMI Ihwapy seThices, Parent Fffogrdmme and accredrted PTofe&wonal tra1 as direct referrals. NHS &mMngham And NHS Sd1111 fvndiThJ is swt on w staff o)sts defvwiTh3 5 years FAU5 individual and group th8rapy services. parent SLYpt programme K1 professional Irdining a5 direct referrals from Bwmryhwn W[Kn'S l)M"Idren'$ NHS FourTrJaim Tnjst a1 Bwmwtyam a)d Sc4ihull Mental Health NHS FourKlabon Trust. Oxfrjrd Hèalth NHS Foundathjn TrSt fund¥u i8 our slaff costs delveiwvJ our All Ages (S Yea Flus) individual arhd group rapY seThI fmm refeff frcffi Bath and East Sornerset, Swin(k)n arnl Vlitshire eating disorde serv. Small Grants. th)nations aThJ fvndvai8¥ enatled chaiity to exlend Ihe nwnber ol p5ythOeCal1Dn groups and our pMt6d research inforn)ed guNle bcoks aTrJ ldeS to reh fflany more 11ldUalS Deswation Funds Salary no costs staff rendanCY1PaY claim costs Office lease and rnt8S Wokyjm House retum costs HR and Iwjal wsl 435,906 5,191 17,696 15,000 15,000 488.793 The d85vJnatsd fLmd is desIgd io cover Ihe cost ol Ihe charity ng up we estimated the salary noti¢e rx>sts to be aroxINtY 6 rnonths. Tran$f•rs b•tgn fvnds The transfèr bètrA8n funds rnlate lo any surFAu5 C de1 made on a restri fijnd cn the completion of the eoThtracl. The restrictive ftalU of ihe fuThls is based on gec4jr4)h or deMcJriC restsictions and meeting performance tsrg81$ rathw than spendlrtg r8slrictTh& Pmvwthng perf0MrE tarws are met by the eThJ of the contract term 8ny suwplus fvnding Can bs transferred to Ihe f. No acklitial is r8¢wed thld cfjsts ex(8d Ir#>)m• In the need trj Thet sahj Ferkrnartt targets. 18. RELATEO PARTY DISCLOSURES There were no related paty tran$xdxS for rer18d 31 March 2025. Page 25
FIRST STEPS ED DETAILED STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMEKrs Donatlons and l•gacS•s DatIOnS Legacies Talk ED 28,290 38,000 17,632 52,621 69.513 70.253 Invostm•nt Income Bank Inter8st receivab 5N96 2,233 Charltabl• adlvllles Grants Contr8etual Inc& Olhgr in¢om& 93,368 1.180,159 43,625 91,352 1.177,290 60.384 1.317.152 1,329.026 Other Income Rental incorr Total Incomlng resources 1.398.731 1.410.872 EXPENDMJRE CharStabl• acilvS11•1 Wages Social security Pensions Bank workerltreelanc8r ts)#ts Renl and rates Insuran Telephone Printiro. postsge Ststimtsry Sundiies HRJwelfar8 Advertising Marte9 Travel TrainiThJ Licences aThJ subscriplKJns Repairs and maintenar Conyuter ¢osts Tellmi app Bar* charges Been There app 92T,405 75,554 18,947 65,075 46.898 2,166 10,757 507 13.036 28,260 30.164 15.099 30.532 4,861 7,089 46,505 48,000 857 6,000 823.600 61.285 23.047 56.453 42,667 3.177 9.312 209 5,161 8,255 1.821 13.605 20.018 1.805 37.688 4B.000 376 1.377, 1,159.837 Support costs Govgman¢o costs Auditors. remuneration cale foThYard 5,940 S,940 4,950 4.950 Ths page ¢Joe5 not fr)Th part ofthe 5talulory sialeftEnts
FIRST STEPS ED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Brought fwrnrd Legal and Pfofes*crf)al Compuier equipment 5.940 5.678 4,950 7,017 11.7 Total resouTces expend&1 1.392.376 Ngt In¢om• 6,355 239,068 Pe 27