Small Steps Statement of Trustses. Respongibllities For ts y8ar eaded 30 September 2022 The trusteos are responslble for preparing the Trustees, Report ènd the flnanclal statemerlts in ac¢ordance with applicable law and Unlted Kingdom Acwunting Stsndards (United Kingdom Generally Acopted Accounting Prartlcel. The law applicable to charlties in Northem Ireland requi5 the trustees to prep3re finandal statements for each financial year whlch gSve a true and fair view of the state of affairs of the charity and of the incorning resources and applicatlon of resource5 of the charityfor that 12 mfy)th peiiod. In preparing these financial statemetns. the trustees are required to.. select suitable accountlng policies and then apply them consistently., - ob5eNe the methods nd principles in the Charities SORP: - makejudgements and estimates that are reasonable and prudent. - state whethér applicable accountlng standards have been followed. subject to any matertal departures disclosed and explained in the financial statements: and - prepare the flnanclal Statements on the gDing concem ba515 unles5 rt is inappropriate to presume that the charity will continue in operation. The trustees are responsible ftjr keeplng sufficlent accountlng record5 that dlsclose wlth reasonable accuracy at any time the financial position of the charlty and enable them to ènsurèthat the financial ststement5 comply with the charleS Act (Northern Ireland) 21x18, the Charity (Accounts and Reports) Regulation5 2008 and the provlslons of the trust deed. They are also responsible for safèguardingthe assets of the charlty and hen for taking rèasonable steps for the prevention and detect6on of fraud and other irreguiarities.
Sn4M 5tqps deperrflent E¥amintrs Repgrtto the Members Forthe year eled 305epternber Z022 l fftport to the trustees on my eydminaiion of the financlal 5tatentns of Small Steps (the CharVI for the yearended 30Septernber 2022. REspoiisIBKmES AND &451S OPREPORT the trustee5 of the ctharity you are responsible for the prepèrdtion of the financlal 5taternerts in accordance wlth the requirements of the chatIeS Att (Northern Ireland) 2008 (the 2008 Act). Havlng sat15fied my5df thattl finan¢ial statements of the charity are not reqLJired to be ay(lited under Part 16 of the 2C4)6 Act and are eligible foi lTrdependent examlnation, I report in respect of my examinatlon of the charity's fina131 statements carrfed out under sertlon S5 gf the tharities Att INortherTr Ireland) 2CQ8. In tsrylng out my examinatlon I have lolbwed all the applicable Direttions given by the Charity Commission under section 6519llbl of the 2CI)B Att. INDEPENDEKf EKAMINER'SSTATEMENT I have eornpleted my exarnlnatlDn. I confirn) that no tTratters have come to my attentlon in crjnnectlon wlth the examination glving me cause to believethat in onymaterial respert.. l. accounting records were not kept in respect b the charity 4$ reqUId bythe 2C#)8Act.' or 2. thèfinanci31 statemènts do ntst accord with those records- or 3. the flnaKial stateffierrtsdo not comply With the applioble requirements concerningtheform and contentof accounts5etDut in the Charltle5 (Accounts and Reports) Rè8ulation$2C418otherthan any requirement that the accounts8e a true and tsirvlewwhith is not a ffl3tterconsldered as part of an i*dent examtnatlon". or 4. the finandal statements have not been prepad In accordance with the rnetht)ds and prfntjp1 of the Statement of Recommended Prattl for accountin8 and POMS by ¢haritie5 appIlble to charitles preparingthetr accounts in attordance wich thE Financial ReporknTrgStandard applicable In the UK8nd Republlcof Ireland IFRS W21.
Small Step5 lTrdapend•nt Examlners RÈporttoth¢ Membw5 Fcrth•yeJrended30 September21)22 I have no£onrn5 and have corne across no ¢xher matters in connectlon wlth theÈxamln¥tion to whlch attentton shauld be dTrwn in thls report orderto enable prE>perunder5tsndinE of financlal 51aLements to be rea£he LowryGrant, FC For, and on behalf of. FPM Accountants Ltd Independènt Examlne 1-3 Arthur5treet Belfast Bn 4GA Date 10