Sftmi StyPS tharity Inform*ton Tne& Report
7 Statement of Tne5, Re5vts11les Report ofthe Indewdent Examlner Statement of Flnandal Aclivitles Balance Sheet 12 Notes to th• Flnanthl statemts 1>18
Fortheyear ended 30 September1023 TNrtee5 Margaret CrOeT saThe1 Cn)zler HarryJohnstoTr Helen JOIton Harry Brfscoe Davld Gllllland Marfe Steverwn Owi Engllsh Betty Ca¥ana Chatrpersan elen Jthnston Oanker U15ter Bank 2021206 York Street BelfrdSt BT15 IHY Indepondent Examlner FPM Acwuntarts Ltd 14 Jxthurstreet Bewast m46A Re8lstered Omce In Park Avenue Blls 3GI Ch¥lty Numb•r
Small Stsps Tne$ Annual Rwrt For ihe end 30 September 2023 The Trustees present their report and the financial ststements forthe year ended 30 September 2023. The Trust8es have adopted the woKlons ofAcrxJunling by Ch8rill8s". Slatement c Re¢(wnmanded Prdctice a41cabI0 lo charib.es pryfng tptew accounts In accordance with the Finarthl Report standa applicablo in Ihe UK and Repubhc Irel&¥l IFRS 102) laffeclive 1 January 20191 sTrucnJRE, GOVERNANCE AND MANAGEMENT Small Steps was established In December 2LM)5. currently has 60+ affiliated group5 from across north and west BelfasL Gov•rnlni Documem Stx811 Steps ts reglstered wlth the Charity Commlssion for Northem Ireland under reference NIC103812 and 15 governed by a Constitutio Re¢rultmert afid appointment of Board Under the r8guirements of the ConstEtutSon Board Member5nru5tee5 arE elerted to Serve for period of one year. They rnay be rLYlected at the next Annual General Meetlni. Oryanls•tlofi•l Struttur• Small Steps has è Board of 8 members wl)o meet at least 4tJmes peryear and are responsible for the rtrate8lc dlrection and pollcy of the Charty. The day to day mana8ement and opEratlon of actfvltie5 Is carrled out by staff led by a Proiecr Managervlho reports regularly to the Board. Rlsk Marmyment The board assessed the major rfsks to which the Chartty is exposEd: in partitular those that rÈlated to its operatfons and Ilnances. and system5 and Predre5 have been ost3bllshed to mltlgate those. OBJECTIVES AND ACTivmES The Strateglc Alms are Ilsted below wlth samples of activltles carrled out over the year. 5trate8lc Alm l. To pnlmote cOrnnlty development thrDuih edUrlon and trainln ObJettlve&' To develop community leader5hlp across the area To Increase the tap3city of groups and indivlduals To promote volunteering To enhance netwurkJn8 QPPOrtunitles To advocate forthe community at local level Artl¥{tr. Volunteer placements prnvlded In ourcharlty Shup. fundraising & 8ovemance wwk5hops provided forafflliate 8roups. Volunteer Achievement event held annually.
Trustees Annual Report For Ihe year ended 30 Septemljer 21Y23 Strate8lc Airn 2. To promote good rellon5 throuih edu(aliw. To promote good relatlons across the are To promote cultural education and underslandln8 To prornote irter-faith edurdtion and understan(ting To bulld cr055-communlty partlshS Artl¥ltleA' Intw-faith woth5hops and Vlsitsto faith bulldlngsfor adutt groups, Cultural Day held for primary school puplls and adultgroups. l Eco Education Day for Prlmary Sclwl Children. and community membm. 2 cross communlty summer schools held for 7-12-¥ear-old& Communlty Impact ULster Scots ProTrmme deti4ered across north & west Belfast and Newtownabbey to schools, Indivlduals and communlty zroups. 5trate8k Aim 3 To promote eryloyabllky tIw0h Education and Trninhy. obrt." To enhame w50nal and emthabllity 5kM15 To develop vocatlonal and edu¢atlonal sk1115 To Improve access to employment oppOnItIeS Mentsl Health FErst Ald Trdinirt& Food Hy8lene. Portsble Appliance Testire work and voluntser placenwnts pded In ourtharlty Shop. Strat Alrn To profflot• P•onal d•v•lopment tlvou8h aducatlon. To Increase access to cultuo and the arts To promote healthy. active Ilfthles To promote social indu C(xnmunity Impart Ulsterscots Programme delivered acr( north & west Belfast and Newtownabtsey to sdN)015, IrK4lvldua15 and communlty groups. Cultural lthntltylGood RelatlonslPe*e & Rec(11 workshops, Ulster- Scots ShDWtzses, LEIO week Bums week celebTatlon events. Contalner Gardeningfor children & adults. Furniture UtKyrlin& Upholstery & Sewing aasses for adult
Small Steps Tntst¢es knnual R•port For Ihe year en 30 September 2023 ACHIEVEMÉMTS AND PERFORMANCE A Strategic plan has bÈen agreed for the 202>2025 period. Small Sreps has successfully applied for Capacity Bulldin&fundlng from Belfast aty Council to deliver a programme of artmty to affiliated groups induding mentorinL evènt management, governance & finance workshops. cultural Identity workshops and faith vlslts. trainlng workshops shop In first ald, mer¢tal health fifst aid and food hyglene, Small Steps has successfully applied to the Ulsterscots AgenLV forfundlng forthe Community Impart Projertto promote Ulster Scots across North & West 8elfast and Nevrtownabbey dellverlng Series of 8ovemance work5hop5, Showcase events. delivering music and dance tuition to community Broups. assist Duncairn Ulster Scots &)clety with the planning and delivery of an Ulster Scots Festlval design and ¢Jellver Ulster Scots Tour5, lo CDmmunltygroups and schools. Small Steps has successfully applled to the Natlonal Lottery Community Fund for a Platinum Jubllee Grant to deliver a 5erle5 of classe5 tu comm¥nltygroups. prtmary schools and Individuals In a range of rerycllng initiatNe5 Including. Portable Appllance Testin& Container Ve8etable Gardenin& Minl Micro Forest Plantin& Make do and Mend Sew1 classes, Upholstery classes. Furniture Upcycllng and Cookery Demonstrations. Small Step5 successfully applied to the Lottery to deliver a pro8ramme of artivity In celebration of the Kings Coronatlon e.& Children's fund dayi Muslc in Care Home5. Craft aa5se5. Small Step5 successfully applied to t1 Ulster-ScotsAgency to dellvew events to celebrate the Kings Coronatlon includlng Senior C1zenS Tea Dance and 8a8Plper Small Step$ 5ucce55fully applled to the Ulster-scots Agency to deliver two Summer Schools l one- week surnmer school In July 23 and l one-week summer 5thTh71 In August 23 providlng chlldren with breakfast, snack5 and hot lunch each day. Small sucossfully applied to the mestOne Trust to cov•rth4 cost of transport and food for the August Summer Scheme. Small Steps successfully applied to Belfast Crty Councll to run a ontrweek summer scheme August 23 5rnall Steps successfully applied to 8elfast aty Counol Parks Department to delfver an E¢0 Edu¢atlon Day for Primary school Children Small Steps sucre55fully applied to the Hallfax Foundatron for part fundln8 of Salary costsfor our Charity Shop Manager Small 5tep5 work5 Wtth Probatlon Board Nl to pro¥ide placements for Community Sevvice Clierrt5 and and successfully applied for part fvnding of salary r05ts for our Charity shop Manager who super¥lses the plarnents. Small step5 deliVed a capf(al pro8Tamme funded by DFC indigenous languages 8rant
Sfftal Steps For the Y entsj 30 Septerythr 2023 FINANCIAL REVIEW Flnanclal Posltl The charity ended the year with a surplus of £7.144 and a bank balance of £164.779. Closlng resep4es were £196.510 of which £909 was reStr1rt and £105.671 unrertricted. At the Wme ofapwlrq the fin?nd31 ststpments. the trustees have a reasonable e¥pectatlon that the charfty has *quate resources to continue In operatlonal exi5terKe for the foreseeable future. Thu5 the trustees continue to adopt the gasng concem basls of attountlng In preparing the ftnanclal ststement5 Prfndpwl Fundths Swvr Funding in this year came from a number of sources Includ5 BElfa5t Clty Coundl Capaclty Bulldini Prole¢ Medlum Grant and Parks Event Grant. The Ulster scots Agency Community Impart ProSect Small Grants for Showcase Events, Kirq5 Coronation Event. LEID week and Bums week Celebratlon Event5. Halifax Fwndation. Probation BoHrd Nl. Nattonal Lotterycommunlty Fund. Nati(Jnal Lottery JUle2 Legavi and The Departrnent for CommunltSe Rewves Pallcv Small Steps set a Reser¥e5 PolScy whlch alm5 to have uftrestrirted feserves held by the Charlty of the equlvalent of slx months. salary and nJnnin8COSt plu5 a redundan c05t4 replKement IT equlpmeTrtC05ts, £14.000 match fundlnq per year and repalrs and malntenantt. Thls pollcy was rnvlewed In 2023 and Is currently set at £103538. PLANS FOR ThE FIIIURE Small St•ps Currently has a number of fvnded projects atriOUS 5ta8es of dell¥ery goi forward Into 2023. We wlll seek to secure fundlry lor all of tISe woleds and othÈr5 forthe 202>24 period. 1. BCC CacIty 8ulldlng Funding-to delhw a Capaclty gulldlng Projectlor affillated group& 2. Ulrter Scots Communlty Impart Prolecr-to proffth Ulster In north & west Belfast and 3. Probatloft Board Nl-to provide placements for Communlty knice aient& 4. Jubilee Lottery Grant-to prDvide a range ol reLyclln8 initiatives includln& Portable Applia Te5tin&Contsiner Vegetable Gardeningi Mlni Micro Forest planti Make do and Mend Sewln8 dasses. Upholsterycfasse4 Fumitixe Upcycliru and Cookery Demonstrations Staff arecumtty workinquf5ite due ts onwiryrepolTsOt4Xff ofv onditishoped thrywiyl retum to the oJTrein early2023.
Small StsP6 TnAto0s Annual R•port For th8 5wr ended September 2023 Eath ofthe tnjrtees has confirnied thatthere Is no Inft>rniatton ofwhlch they are aware whlch Is relevant to the Independent eXaminatn. but of which the Independent examlner Is unaware. They have fvrther confirmed that they have taken approwiate steps to Identlfy such relevant Informatlon and to estsblish that the Independent examiner Is aware of such Infomation. The trustees. report was approved by the B(vdof Trustee Mr$H Chalr nston rson
Thetrustes are m4>olhIef0rVQpnB thE TnAiees' RePortthe Iln•Mial staiENts in GenffiltyAccepted PnctKrK The appliable to charft1 In Northern Ireland r¢qulre5 tho trwtee5to preparè Ilnanclal staternents for each thanLlal arwh1(h gl¥e a true fatrvlew of the state of•ffaI ofth• charfty and ofthe Inc(wnln8 res(wJrces and appllcathn af resources of the charlty tsrth 12 month perfod. In preparlnithqs• fin•ncl•l s(emetns, the bstte5 are requlred to: - selertAMtsbleaccowntlry poktes and then applythem conskst•fttlvi - ob5•rve the m•thodsnd piindples the thaiitlos SORP. . m•k• JeThnts ¢$tln• that4 re450n•We pnen. -5tste whèther appllcable atcountlnK Standarth have been followed. sdsJ&tto arry m•tertal departures dlsclosed and explalned In the f¢nanrlal stathrnents: -prepare the flnandal statemènts on roftc•m Iw515 ufble4 ItFs Inapproprlat•to pr•sum• the chaFIty will tantinut kn opErnts¢)n. The tru5te•s n 18spons5bl• k•epSn8 suindent acnI1 recorfsthatd15doso with rE•sonabl acctsrncy at anytime the financl41 pasrlson olthe eharity and enable them to ensure thatthe financlal statements comply wFth the Charltte5 Act (Northern Ir*landl 2(N. the Charity IAccounts and Report51 Regulaon5 2 ard the provision5 of the ¢nJst deed They a atso ruponslble for sale8uJrdln8 the assets of the th4rfty ènd tskln8 reJ50nat4e step5forthtr pre¥enrlon and detertkn offr•ud and otherlrroKul•rftte& Mrj H Joh Clyalvpe
Indepndert Exanthers Reportto themembe I report to the irusiees on my examin•llon of thefinèndal 3tstemEtn50f Smoll Step5 (the charity) for the yeaf ended 30 Sèptember 2023. IIESPONSIBILmESAND8a9S OF REPORT A5 the trustees of the charlty you Jre reSponble for the WEparatTh of the findal statements In •Ecordance wlth the requlrements (Jfthe Chaiitles ALt INorthem Irefandl 2W (the 21hJ8 Act). Having sati5fd myself that the fin•ntial ststements of the chath are not requlted to be audlted under Part 16 of the 2006 Att and are ellble for Independent examiftatlu I report In respect of my eKamination of the ¢h4rlVs flnanclal statements ¢arried out under setrlon 65 of the Charitles Act (Northern Ireland) 2C¥)& In carrySn8 oul my ex3mlnation I have followed all the app15cabl¢ Dlrections 8Nen by the Charlty Commlsslon under sectlon 6519llbl Of the 2008 ACL IIIDIPENDeNTEXAM114EA¥SfATEMENT I have completed my Èxamlnatlon. I cunllrfft that no mattws ha¥e come to my att•ntlon In connecdon wlth the examinatiort 8lvln8 rne Gw5e to belleve that In any materfal respec l. accountlnB records were not kept kn respeEt fo the chxity as rwAred tythe 2008 Art: or 2, the flnarKlal ststements O) fiot aCd wtth those records: or 3. the flnanclal 5tatempnts do not comply wlth the applloble reqtslrements ctsncernln8 the form and Content of arcoufits set out In the Charitles (Acciyjnts ond Reports) ReBulations 2Sm other than any requlrement that the ac¢c>unts8sve8 true Ind falr vlew Is nota matterrDnsldered as partofan Independent examinatlon,. or 4. the flnancial statements have not been prepa¥ed In acwrdante wtth the methods and prlntlples of the Statement ol Recornmended Praaice for accountlng and r2PQrtlng by chartt4e5 appllcable to ¢har5tles preparln8 thelr accounts In attOrdan with tht Flnincthl Rtportin8Standafd appllcable in the UK and Republk of Ireland IFRS 1021.
Ind•*rt Exafflkners Rwrtts Ihe M•mb• Forth• fftr•nd•d 305•pt•ffknr I have no contem5 and hèv• come acrDSS no h•r mattors In conne£t5ttn wlth the ex•mInaoI to whkh atrentton thould bo dnwn In this In orderto qnabl? woper und•rstsndln¥ of the I[nalI1 stat•rnents ta reachod. MtchHI Flrre For. •nd on b•h•Llof. FPM Acctts Independ•rf EXWnI(S 14 AnhurStr• '/<JZfy . 8n 4GA 10
Small StAps ststemertrffindal A¢ltIeS (incooRt1& Income& ExpenthAr¢ Accwrt) Forthe ye¥ ended 30 SeWmb•r 2023 INCOME AND ENDOWMENTS FROM: Dontlon% and lepdes U1ty9 131217 147,905 Othertradlns Actlvltl 18,796 rAL INCOME 132.199 397 166.701 EXPENDITURE ON: Charltable Artl¥ltles (1452531 1147.9751 TOTAL EXPENDffURE (41J9 1103.9521 114525J} 1147.9751 NEf INCOME 7J44 18,726 GROSS TRANSFERS BEIWEEN FUNDS RECONCILIATION OF FUND5 TOTAL FUNDS BROUGHT FORWARD .a66 170,640 TOTAL FUN05 CARRIED FORWARD 105,6n I%JIO 189.366 AJI Incmderfve5 from contJnulngKtfftles. tIw0T no 5tst•n•ntof rÉawnised n5 orjosjes lsihen. The no¢e5 on p4e5 13 to J8f(rm wtoftse Ilnanclal ststement&
Sffldl St• as at 30 SeptsM1 2023 FIXED ASSEf5 3.TT5 8ank 84•ftce 1Hrn 30.700 146.439 40,824 187263 io {1.672) 185.59 P4Ef M8ET8 196J10 189.366 12 1O5m 127.(XH 19VI MrsH
Notes to the Flnanclal Statam•nts For the year ended 30 Septomber 2023 1 ACCOUNTING POUCIES The pfIrlpal accounllng polic4es adopted, iL#tynents and key source5 of estlmation UnrtaInty in the W8paration of Ihe financial 8lalemenls we as folhJ&' al Basis of prepardtion The fmancial slat8m8nts have been preparad In a¢cudance AcY4JuntSng and Reporung by Chartlla$'. Statement of Recommended Prncuce applicaL4e to chanttgs Prepari their 8¢ei)unts In accordance wilh lh8 Financial R8wrlSng Standard applcame m lh8 UK and Repubkc of Ireland IFRS 1021 leffecve 1 janu 20191- (Charitles SORP IFRS 102). the Fwkincial ReTNXttng Standard applic8tAe in Ihe UK and UK and Republic of Ireland IFRS 102> the Chwilles Act (Nothem Ireland) 2008. Small Slep8 maèts tho defin10 of a publk benefit enllty under FRS 102. Asgets and liabilllles are Initialty recognls8d et hi51oric81 cost or transacti valu8 895 OthervAs• stat8d in the rolevanl accounllng pc4lcy notelgl. b) Preparation Df th8 a0nIS on 8 goiry L7)ncem ba818 The trustee5 are of the oplnion thatthe chwlty h a gobvJ concem b88&1 on the re8 In pla. cl Fund Acwunting Unreslricted lunds funds which are avallablo for use al the dlsc4Btton of tho Trustee8 In fijrtherance of Ihe 9gner81 objedv05 of the Chartty and whlch hgvg not been designated for other purpose5. R85trthd ftmds arn funds vkniL are ID be used in acc(d wilh specific reslrictions wnp08ed by do1S or which have ryak8ed by ts Chaiity tor trlar purposes. Thè DJ6t of raising arKI drninistering suth funds arg charged ag8inSt Ihe S11C fi¥. Th8 dm and use ot restrlcted fvnds18 Set out in lh8 notB5 to Ihe finandal 5tstsments. Re5tr16ted funds may only tranSlead lo gerral or desiwated fund8 on(x the criterfa fDr restsiGbon h•ve baeft dlstharged or rv) longer apply. d) Inc( Income +8 r•cogni9od whon the chaiity ha8 endllement to the fd9, any parform8n¢x condltions attach to the itamlsl of income have been mal li Is prnb8bl• that Ih8 inccrfna w[ be r8coiv8d and tho amounl can ba measure(I rell8bly. IoMe Is dalerr•J when Ihe charity has to fulfill condblfions bBlore becomlng endlled to pedod. el Donatod 80rVI and fgdlltie¥ In ac&)rdance ilh the Charltles SORP IFRS 11r21, the gÉn*al ofsupporters15 1 n Expendrtur& and lrreCDverab VAT Expenditure is recognised once Iherojs a leg81 or Constr obl¢ to make 8 p8yYn8nt lo a thlrd party, il Is probable tr1 seujemenl wll be roquired and the afflount of the obllgatiun can be measured rellabty.ExpendlbJre Is classified under Ihv following xlivtty headkng: - ExpenJJilur& on ch8ritablo 8Ctivitrès Mmprises those costs incurred bytho charlty in the dellvery of Ils aciivitios and servlces fcf its neficleS. It includes both c(tsts Ihal can b8 allocaied directy to such aclivlties and IfThe costs of an indlrect narts nece¥sarytO SUPFqJrt Ihem. lffFcoverable VAT is charged as a o)stagalnBI the acmyforthch the ayyndityre wa8 incurred.
Smdl Sl¢ps For th• ar end 30 September 2023 h) Ca¥h at twk aThl In haThl l) Varu8 alBd lax IITa¥ the extenl tst inLx¥ne andlorgalns aFgawficablg arKI applknl to rtoitabl8 (ty. These only.
Funts Totsl Funds 2022 BCC Capacity Grant BCC Sumrnpr Sthemfj BCC Medium Grant 8CC Bu5ine35 CtUSter aThl 8CG Cowd 8u51r R)Very BCC ECO 8CC Micro Grnnt Scots Ag•r 24.918 24.918 825 4,136 4.TT5 4.775 55.444 55.444 52.048 1,125 1.125 1.125 31ffj13 31.613 18.138 1,6B7 Jublw Wcy Grant CFNI ACM E4 &mmorSchool SupF¥Jt FuThl (DOF) The HU88 910 465 21.154 Department C4YnrnuniU8• Don8lh)nJ Limgslorte tNst fax Foundalkjn Brnakaw•y Bu 18 18 1¥190 17 The 2022 afflÉnt of £147.SYJS wa# bat4een £476 1xyes1 arnl £147.429 ro*klthl. Fund• Tolal Furnts Second Tlma Anx¥nd Takings 18A23 150 18A3 1S0 17.415 125 Tex Ra4Ing 04kY blues 2AT 247 180 18.7£fj Th• >)22 amount of£18.79e Ym al
Small Steps Forthe ¥Ear•nded 30 Totsl FuThts T(tsl FuThts 21,512 5.473 91144 72.991 43M25 58.736 1.975 1.416 510 ut •wJ Htat 8 108# SuptJt Costs (w 6) 102 71 71 1039 IJM 10.970 CanlwJ 1.126 41 Th• 1122 ThJrto1£147975TM8J¥lxtrA•n £14,943 and £133mzffjIth1. Tow Fund• T¢*al FurMIs 2022 2.010 221 3.807 12. 74716 7Jn 66.477 8.514 144 72.9 yw(20a" thl
Totsl COST 1&a63 14863 Disposafs as al 30 Septemb•r 2tr23 15A63 11 October 2022 Chargg for Ihe Year 12x188 •$ It 30 S•ptomber2023 13*37 as at 30 Septnber 2023 aa # 30 Sept•mb•r 21Y22 1775 3.TT6 29h7 1,170 40.824 PAYE 1.375 417
Smai steps Notes to the Fknanclal Statements For th8 year ended 30 September 2023 11 R•strfct•d Funds Tha incorne funds of the rknrty Irtho re8lrfd&l funds compdsiTrJ tr* follTr•Jing unexpended balarw of donallons and grarrts hekl on Irustforspecific purpos8S: 8akne at IncAThlng Resources Trarffjfgrn Balance at 014t.22 Re8ourcas Inl{Outi 30-S•p-23 8CC Capadty 8CC Modium Grant BCC Bu8inoss CIu8tsr BCC Summer Schern BCC ECO 8CC Mltro U15ter Scots Agon P8NI Th• Hubb Jubllae Log8cy Grant Halll8x 1.874 1.913 20.403 24.918 4.775 26,371 6.688 42Q 20,403 3.175 425 1.9)0 23,870 1,125 1,125 310 12.392 240 31,613 6.lYJO 2.325 20,927 23.078 1.929 132.199 103.962 24CI 90.839 12 Anatysls of N•tAu•t• b•iwo•n Fund Fund balan¢e8 as at 30 Septembèr 2023 are representod by. Tanglbfe Ilxed a85eLT CuThMt asWsl(lithldes1 7T1 2.328 90.068 194.184 3,7T5 185.591 104,116 Balance corrled forwvd 105.171 90.J39 196.510 189.366 13 Rolatqd party transaclion$ 14 Commitnwits Thgm vm nD dd0$able comm61tm?rt¥ >•ar (2022. none) 15 ConliThgwrt Liabum Th8re wwo no diB¢lo8tho nIIngent abIlIt08 thring the >Tar (2022- none)