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 requi￿5 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 char￿leS 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 el￿ed 305epternber Z022
l fftport to the trustees on my eydminaiion of the financlal 5taten*tns of Small Steps (the Char￿VI 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 cha￿tIeS 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 fina￿131 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$ reqUI￿d 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 accounts8￿e a true and tsirvlewwhith is not a ffl3tterconsldered as part of an
i*dent examtnatlon". or
4. the finandal statements have not been prepa￿d In accordance with the rnetht)ds and prfntjp1￿ of
the Statement of Recommended Prattl￿ for accountin8 and ￿POM￿S by ¢haritie5 appIl￿ble 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£on￿rn5 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