Small Steps Unaudited FSnanclal Statements Forthe year ended 30September2022 Charlty Number: 103811 Small Steps Serving Trustees #nd Ad¥lsors For the year ended 30 September 2022 TnJstee5 Margaret Crozler Samuel Crozler Harry Johnston Helen Johnston Harry Briscoe Davld Gilllland Marle Steven50n Dwy English Betty Cavanagh Chairperson Helen Johnsto Banker Ulster Bank 2021206 York Street Belfast BTIS IHY Independent Examlner FPM Accountsnts Ltd 1-3 Arthur Street Belfast BTI 4GA Reglstered Offlce 171 Alexandra Park Avenue Belfast BT15 3GJ Charfty Number 103812 Small Step5 Tables of Content Charity Information Trustees, Report Statement of Trustees, Responslbilities Report of the Independent Examiner 9-10 Statement of Flnanclal Activitles li Balance Sheet 12 Notes to the Flnanclal Statements 13.18 Small Steps Trustee5 Annual Report For the year ended 30 September 2022 The Trustees present their report and the financial statements for the year enrled 30 September 2022. STRucfuRE, GOVERNANCE AND MANAGEMENT Small Steps was e5t3bllshed in December 2005. It currently has 60+ affiliated grovps from across north and west Belfast. Governin8 Document Small Steps Is reglstered wlth the Charlty Commlsslon for Northern I￿land under reference NIC103812 and is governed by a Constitution. Re¢ruitment and appolntment of Board Membersnrustee5 Under the requlrement5 of the Constltutlon 8oard Members/Trustees are elerted to serve for period of one year. They may be re-elected at the next Annual General Meeting. Orianisatlonal Strurture Small Steps has a Board of 9 members who meet at least 4 times per year and are responslble for the strateglc dlrectlon and policy of the Charity. The day tu day management and operation of actlvitles Is carried out by staff led by a Project Manager who report5 regularly to the Board. R15k MaTraKem•nt The board assessed the major risks to which the Charity is exposed,. In particular those that related to Its operatlons and finances, and Systems and procedures have been established to mlt5gate those. OBJEcnvES AND AcfiviTIES The Strategic Aims are listed below wlth samples of activitles carried out over thè year. Strate8lc Alm l. To promote community development through educatlon and tralnln& To develop community leadershlp across the area To increase the capacity of 8roup5 and Individuals To promote volunteer(ng To enhance networking opportunities To advocate for the community at local level Objertlves.. Actlvlties.. Volunteer placements provided in our Charity Shop. fundraising & Eovernan¢e workshops provided for affiliate groups, Volunteer Achievement event held annually. Small Steps Trustees Annual Report For the year ended 30 September 2022 Strateglc Aim 2. To promote Éood relatlons through education. ObJertive5.' To promote good relations across the area To promote cultural education and understanding To promote inter-faith education and understanding To build tross-communrty partnerships Actlvitle5.' Inter-faith workshops and visits to faith bulldlngs for adult groups, Cultural Day held for primary school pupils and adult 8roup5, 2 cross community summer schools held for 7-12 year olds, Music & Dance workshops in Primary Schools. Community Impact Ulster Scots Programme dellvered acrD55 north & west Belfast to schools, individua15 and Communlty groups, Musl¢ sessions in Care/Resldential homes. Strateglc Alm 3 To promote employablllty through Educatlon and Tralnlng. Objertlves." To enhance persDnal and employability skllls To develop vocational and educatlonal skllls To Improve access to employment opportunitles Artlyltle& First aid Trainln& work and volunteer placements provided in our Charfty Shop. Strateglc Alm 4. To promote personal development throu8h educatlon. Oblertlves." To Increase access to culture and the arts To promote healthy, active lrfestyles To promote social inclusion Artlvlti*s.' Community Impact Ulster Scots Programme delivered across north & west 8elfast to schools, Indlvidua15 and communltv 8roups. Senior Cltizens Tea Dances, Ulster Scot5 muslc and dance ttsition for prSmary school children: Arts & Culture workshops, Visits and Tours,. Cultural Identity. Good Relatlons and Peace & Reconcillation workshops. Small Steps Trustees Annual Report For the year ended 30 Seplember 2022 ACHIEVEMENTS AND PERFORMANCE A Strateglc plan has been agreed for the 2023-2025 period. Small Steps has successfully applled for Capacity 8uildlng funding from Belfast City Counc51 to deliver a programme of actlvlty to affiliated 8roups intluding mentoring, event managèment, governan￿ & finance workshops, cultural Identlty workshops and faith vislts, training workshops shop in first aid, mental health first ald and food hygiene. Small Steps has Successfully applied to the Ulster Scots Agency for fundlng for the Commun6ty Impact Project to promote Ulster Scots across North & West Belfast and Newtownabbey deliverlng series of governancE workshops, showcase events, dellver rnu5ic and dance tultlon to Community and school group5, a55lSt Duncairn Ulster Scots Soclety wlrh the plannlng and dellvery ot an Ulstèr S¢ots Festival, desi8n and dellver Ulster Scots Tours, to comrounity groups and schools. Small Step5 has 5ucce55fully applled to the Natlonal Lottery Communlty Fund for a Plat5num Jubilee Grant to deliver a Series Df classes to community groups, prlmary schools and individuals in a range of recycllng Inltiatives including, Container Vegetable Gardening, Mini Micro Forest Plantln& Make do and Mend Sewing classe5, Upholstery classes, Furniture Upcycllng and Cookery Demon5tratlons. Small Steps successfully 3pplled to the Ulster-scots Agency to dellver an Ulster-scots showcase event in celebration of the Kln&5 Coronation. Small Steps successfully applied to the U15ter-Scots Agency to deliver two Summer Schemes I one-week summer school In Juty 22 and I tWD-week summer school in August 22. Small Steps successfully applied to Belfast City Councll for a Business Cluster Project to dellver a mural project In the North Queen Street and York Streetlyork Road area depicting U15ter Scots traditlons. Small Steps successfully applied to Belfast Clty Council to run a one-week summer scheme providlng chlldren with breakfast, snacks and hot lunch èach dav. Small Steps successfully applled to Belfast City Councll Parks Oepartment to deliver an Eco Education Day for Prlmary School Chlldren. Small Steps successfully applied to Community Foundation Nl for a grant to dellver Platinum Jubllee Events. small Steps sucte55fully applied to the Department for Comrnunities for an IndlEenous Language Grant to carry caplt31 works. Small Steps work5 Wlth Probation Board Nl to provide placement5 for Community Servlce Clients and successfully applled for part funding of salary costs for our Charity Shop Manager who supervises the placements. Small Steps Trustees Annual Report For the ye8r ended 30 September 2022 FINANaAL REVIEW Financlal Positton Princlpal Fundlng Sources Funding in thls year came from a number of sources Includlng Belfast City Councll Capacity Building Project, Medium Grant, Parks Event Grant, and Summer Funding. The Ulster Scots Agencv Community Impact ProJert, Muslc and Dance Grants, Small Grants. Probation Board Nl, Natlonal Lottery Communlty Fund and The Department for Communltle5. Reserves Poll¢y Small steps set a Reserves Poliry whS¢h aim5 to have unrestrlcted reseNe5 hèld by the Charlty of the equivalent of slx months, salary and running cost plus a redundancy costs, ￿placement IT equipment costs, £14,000.00 match funding per year and repairs and malntenance. Thls pollcy was revlewed In 2022 and 15 currently set at £96,0￿.00. Actual reserves at 30 September 221s £189,366 of which £127,004 is unrestricted and £62,362 15 restrlcted. PLANS FOR THE FufuRE Small Steps Currently has a number of funded projects at varlou5 Stages of dellvery golng forward into 2022. We will seek to secure fundln8 for all of these proJects and other5 for the 2022-23 perlod. 1. 8CC Capaclty 8uilding Fundlng- to deliver a Capacity Building Project for affS1iated groups. 2. U15ter Scots Community Impact ProJett- to promote U15ter Scots In north & west Belfast and Newtownabbev. 3. Probation 8oard Nl- to provlde placements for Communlty Service Clients. Staff are currently working of site due to ongolnq repairs Ot our office ond It Is hoped they wlll return to the office in early 2023, Small Steps Trustees Annual Report For the year ended 30 September 2022 Disdosure of Inforrnation to Independent Examrner Each of the trustees has conflrmed that the￿ is no information of whlch they are aware which is relevant to the independent examlnation, but of whlch the independent examlner is unaware. They have further confirmed that they have taken appropriate step5 to identify such relevant Information and to establish that the independent examiner is aware of such information. The trustees, report was approved by the Board of Trustees. MrsHJ Chalr hnston rson Dat• Small Steps Statement of Trustees. Responslbllitias For th8 year ended 30 September 2022 The trustees are responslble for preparing the Trustees, Report and the financlal statements in accordance wlth applicable law and United Kingdom Accountlng Standards (United Kingdom Generally Accepted Accounting PrartS￿l. The law applicable to charltie5 in Northern Ireland requires the trustees to prepare financlal statements for èach financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and applicatlon of resources of the charity lor that 12 month perlod. In preparlng these flnanclal statemetns, the trustees are requlred to: select suitable accountlng policies and then apply them conslstently: observe the methods nd principles in thè Charitles SORP- make judgements and estimates that are reasonable and prudent,. . state whether applicable accountlng standards have been followed, subject to any materlal departures disclosed and explaSned In the flnancial statements; and prepare the flnancial statements on the 80ing concern ba515 unless it 15 inapproprlate to presume that rhe chailty will contlnue in operation. The trustees are re5ponslble for keeplng sufficlent accountln8 record5 that disc105e wlth reasonable accuracy at any time the flnancial position of the charlty and enable them to ensure that the rinancial statements comply with the Charltles Att INorthern Ireland) 2CfvJ8, the Charity (Accounts and Reports) Regulations 2008 and the provlslons of the trust deed. They are also responslble for safeguardlng the assets of the charity and hente for taking reasonable steps for the prevention and detertlon of fraud and other Irre8ularltles. Small Stèps Ind•pandent ExaTh4ners Report to the Members For ihe year endad 30 5eptsmber 2022 I have no concèrn5 and have corne across no ott*r mattèrs in connectlon wlth the exèminatSon to which attention should be drawn in thls report In order to enable proper understandlng of the ftnanclal SLatements to be reached. Lowry Grant, FC For, and on behalf of, FPM Accountant5 Ltd Indepèndent EKamlner5 1-3 ArthurStreet Belfast BTI 4GA Date 10 Small Steps Indèpendent Examiners Report to the Members Forthe yeartnded 30 September 2022 I report to the trustees on my examlnatlon of the financial statemetns of Small Step5 (the charltyl for the year ended 30 September 2022. RESPONSI8ILITIES AND BASIS OF REPORT A5 the trustees of the charlty you a￿ responslble for the preparation of the financlal statements In accordance wlth the requlrements of the Charltles Act (Northèrn Ire13ndl 2008 (the 2008 Act). Having satlsfled myself that the financial staternènts of the charity are not requlred to be audlted under Part 16 of the 2006 Act and are eli8ible for Independent examinatlon, I report in respect of my examlnatlon of the charrty's financS3l statement5 carded Dut under sectlon 65 of the Charltles Act (Norrhern Ireland) 2008. In carrylng out my examinatlDn I have followed all the applicable Directtons 8iven by the Charlty Commls51on under sectlon 6519llbl of the 2008 Act. INDEPENDENT EXAMINER'ssfATEMENT I have cornpleted my e¥amlnatlon. I conflrm that no matters have come to my attentSon In connettlon wlth the examination glvlng me cause to belleve that In any material respect- l. accountlng records were not kept in respect fo the charity as requlred by the 2008 Art.. or 2. the flnanclal statements do not accord wlth those record5- or 3. the financial statements do not comply wlth the applicable requlrernents concernlng the form and ryjntent of accounts Set out In the Charltle5 (Accounts and Reports) Règulations 2LX)8 other than any requirement that the accounts glve a true and falr vlew whlch Is not a matter ttJn51dered as part of an Independent examlnatlon.. or 4. the financ131 statements have not been prepared In accordance wlth the fflethods and prlnclples of thestatement of RÈcommended Practlct for accountin8 and ieportlng by charlties appllcable to charltles preparlng their accounts in accordan¢• with the Fln•nclal Reportlng Standard applicable In the UK and Republlc of Ireland IFRS 1021. Small Steps Statement of financlal Actlvities (incorporatlng an Income & ExpenditureAccount) Forthe year ended 30 September 2022 Total 2022 Note5 Unre5tr1rted Re5trktéd Total 2021 INCOME AND ENDOWMEfvifs FROM: Oonatlons and legacles 476 147,429 147,905 189,042 Othertradlng Actl¥itles 18,796 18.796 9,826 TOTAL INCOME 19,272 147A29 166.701 198.868 EXPENDITURÉ ON: Charitable Artlvltl (14,9431 1133,032) 1147,975) 1139,2871 TOTAL EXPENDITURE 114.943) 1133,0321 1147.9751 1139.2871 NET INCOME 4.329 14397 14,726 59,581 GROSS TRANSFERS BMVEEN FUNDS IA88 11,888) RECONCILIATION OF FUNDS TOTAL FUNDS BROUGHT FORWARD IZO,787 49,B53 170.640 111.059 TOTAL FUNOS CARRIED FORWARD 127.LK14 62.362 189.366 170.640 All Income dedves frorn contlnuin6 aCtlv5t5es, therefore nu statement of recogni5ed galns or losse5 Is glven. The notes on pages 13 to 18 form part of these financial statements. 11 small Steps Balance Sheet as at 30 Séptember 2022 Notes FIXED ASSETS Tangible Fixed As881s 2022 2021 CURRENT ASSETS Bank Balance Debtors 3.775 4,502 146,439 CREDITORS amoun1$ less than 1 year Credllors and Accruals NEf CURRENTASSETS 131,264 38.217 169,481 187,263 10 (1,6T2) 185.591 13,343) 166,138 NET AS8ET8 REPRESENTED BY: Accumulaiett Fund- Reslri¢ied Aecumulaied Fund_ Unrestricted 189.366 170.640 11 12 62.362 127.004 49.853 120,787 189 366 These flnanclal statements wer8 approved by the members of th6 committee and author188d for issue on and are Signed on Iheir behalf by.. 170,640 erson 23 The notes on pagfjs 13 to 18 form part ofthese ffnanclal statements. 12 Small Stèps Notas to the Financial Statements For the year onded 30 September 2022 1 ACCOUNTING POLICIES Th6 princlpal accounting policies adopted, judgements and key sources Df estlmallon uncertainty In the preparatfon of the financial statoments ar8 as follows-. al Basis of P￿Paration The financial slalelnenls have been piepared in accor