Small Steps Unaudited Financlal Statements For the year ended 30 September Z024 Charlty Number: 10381Z
Small Steps Tables of Content Charity Information Trustee5' Report Statement of Trustees, Responsibilities Report of the Independent Examiner 9-10 Statement of Financial Activities li Balance Sheet 12 Notes to the Financlal Statements 13-18
Small Steps Servlng Trustees and Advisors Forthe year ended 30 September 2024 Trustees Margaret Crozier Samuel Crozier Harryjohnston Helen Johnston Harry Briscoe David Gilliland Marie Stevenson Davy English Betty Cavanagh Chairperson Helen Johnston Banker Ulster Bank 2021206 York Street Belfast BT15 IHY Independent Examiner AAB Group Accountants Limited 1-3 Arthur Street Belfast BTI 4GA Registered Office 171 Alexandra Park Avenue Belfast BT15 3GJ Charity Number 103812
Small Steps Trustees Annual Report For the year ended 30 September 2024 The Trustees present their report and the financial statements forthe year ended 30 September 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charits'es". Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). STRucfuRE, GOVERNANCE AND MANAGEMENT Small Steps was established in December 2005. It currently has 60+ affiliated groups from across north and west Belfast. Governing Document Small Steps 15 registered with the Charity Commission for Northern Ireland under reference NIC103812 and is governed by a Constitution. Recruitment and appointment of Board Membersnrustees Under the requirement5 of the Constitution Board Membersnrustees are elected to serve for a period of one year. They may be re-elected at the next Annual General Meeting. Organisatlonal Structure Small Steps ha5 3 Board of 9 members who meet at least 4 times per year and are responsible for the strategic direction and policy of the Charity. The day to day management and operation of activities is carried out by staff led by a Project Manager who reports regularly to the Board. Risk Management The board assessed the major risks to which the Charity is exposed; in particularthose that related to it5 operations and finances, and system5 and procedure5 have been established to mitigate those. OBJECTIVES AND ACTIVITIE5 The Strategic Aims are listed below with samples of activities carried out over the year. strategic Aim l. To promote communlty development through education and training. Objectives.. To develop community leadership across the area To increase the capacity of groups and individuals To promote volunteerlng To enhance networking opportunities To advocate for the community at local level Artlvities.. Volunteer placements provided in our Charty Shop, fundraising & governance workshops provided for affiliate groups, Volunteer Achievement event held annually.
Small Steps Trustees Annual Report For the year ended 30 September 2024 Strategic Aim 2. To promote good relations through education. Objertlves.. To promote good relation5 across the area To promote cultural education and understanding To promote inter-faith education and understanding To build cross-community partnerships Artlvlties.. Inter-fatth workshops and vislts to faith bulldings for adult groups, Cultural Day held for primary school pupils and adult groups, l Eco Education Day for Primary School Children, and community members, 2 cr055 community summer schools held for 7-12-year-olds. Community Impact Ulster Scots Programme delivered across north & west Belfast and Nevrtownabbey to schoo15, individua15 and community groups. Strategic Aim 3 To promote employability through Education and Training. Objertives.. To enhance personal and employability ski115 To develop vocational and educational skills To improve access to employment opportunities Artlvitie5.' Mental Health First Aid Trainin& Food Hygiene, Portable Appliance Testing work and volunteer placements provided in our Charity Shop. Strategic Aim 4. To promote personal development through educatlon. Objertives.. To Increase access to culture and the arts To promote healthy, active lifestyles To promote social inclusion Activitles.. Community Impact Ulster Scots Programme delivered acros5 north & west Belfast and Newtownabbey to schools, individuals and community groups. Senior Citizens Tea Dances, Ulster Scots music and dance tuition for primary school children; Arts & Culture workshop5, Visits and Tour5. Cultural Identty, Good Relations and Peace & Reconciliation workshop5.
Small Steps Trustses Annual Report For the year ended 30 September 2024 ACHIEVEMENTS AND PERFORMANCE A Strategic plan has been agreed for the 2023-2025 period. Small Steps has successfully applied for Capacity Building funding from Belfast City Council to deliver a programme of activity to affiliated groups including mentoring, event management, governance & finance workshops, cuStural identity workshops and faith vis, training workshops shop in first aid, mental health first aid and food hygiene. Small Step5 has successfully applied to the Ulster Scots Agencyforfunding forthe Communlty Impact Project to promote Ulster Scots across North & West Belfast and Newtownabbey delivering a series of governance workshops, showcase events, delivering music and dance tuition to communitv groups, a5SiSt Duncairn Ulster Scots Society with the planning and delivery of an Ulster Scots Festival design and deliver U15ter Scots Tours, to community groups and schools. Small Steps has successfully applied to the National Lottery Community Fund for a Platinurn Jubilee Grant to deliver a series of classes to community group5, primary schools and individuals in a range of recycling initiatives including, Portable Appliance Testingi Container Vegetable Gardening, Mini Micro Forest Plantin& Make do and Mend Sewing classes, Upho15tery classes, Furniture Upcycling and Cookery Demonstration5. This project was completed in June 25. Small Steps successfully applied to the Ulster-scots Agency to deliver a Ulster-5cots showcase event in Eglinton Church Hall. Small Step5 successfully applied to the Ulster-scots Agency to delNertwo Summer Schemes I one-week summer school in July 24 and I two-week summer school in August 24. small Steps 5ucce5sfully applied to Beffast City Councll for a Business Cluster Project to deliver a mural project in the North Queen Street and York Streetlyork Road area depicting Ulster Scots traditions. This project was completed in May 24. Small Steps successfully applied to Belfast City Council to run a one-week summer scheme. Small Steps successfully applied to Belfast city Council Park5 Department to delwer an Eco Education Day for Primary School Children. Small Steps works Wlth Probation Board Nl to provide placements for Community Service Clients and successfully applied for part funding of salary costs for our Charity Shop Manager who supervises the placernents.
Small Steps Trustees Annual Report For the year ended 30 September 2024 FINANCIAL REVIEW Flnancial Positlon The charity ended the year with a deficit of £43,604 and a bank balance of £132,621. Closing reserves were £152,905 of which £65,614 was restritted and £87,291 unrestricted. Going Concern At the time of approving the financial st3tement5, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Principal Fundlng Sources Funding in this year came from a number of sources including Belfast City Council Capacity Building Projert, Parks Event Grant, and Summer Funding. The Ulster Scots Agency Community Impact Project, Music and Dance Grants, Probation Board Nl and National Lottery Cornmunity Fund. Reserves Pollcy small Steps set a Reserves Policy which airns to have unrestricted reserves held by the Charity of the equivalent of six months, salary and running cost plus redundancy costs, replacernent IT equipment costs, £15,000 match funding per year and office relocation and minibus upkeep. This policy was reviewed in 2024 and is currently set at £141,596. Actual reserves at 30 September 24 is £152,905. PLANS FOR THE FUTURE Small Step5 Currently has a number of funded projects at variou5 stages of delivery going forward into 2025. We will seek to secure funding for all of these projerts and others forthe 2025-26 period. I. BCC Capacity Building Funding- to deliver a Capacity Building Project for affiliated groups. 2. U15ter Scots Community Impact Project-to promote Ulster Scots in north & west Belfast and Newtownabbey. 3. Probation Board Nl-to provide placements for Community Service Client5.
Small Steps Trustees Annual Report For the year ended 30 September 2024 Dlsclosure of Information to Independent Examiner Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the independent examination, but of which the independent examiner is unaware. They have further confirmed that they have taken appropriate steps 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. Mrs Wjohnston Chalrperson Date
Small Steps ststement of Trustees. Responsibilities For the year ended 30 September 2024 The trustees are responsible for preparing the Trustees, Report and the flnancial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northern Ireland requires the trustees to prepare financial Statements for each financial year which give a true and fair view of the state of affair5 of the charity and of the incoming resource5 and application of resources of the charityfor that 12 month period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; - observe the methods nd principles in the Charities SORP; make judgements and estimate5 that are reasonable and prudent; - state whether applicable accounting standards have been followed, subjectto any material departures disclosed and explained in the financial Statements, and prepare the financial statements on the going concern basis unle55 it is inappropriate to presume that the charity will continue in operation. The trustee5 are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial posltion of the charity and enable them to ensure that the financial statements comply with the Charities Art (Northern Ireland) 2008, the Charity (Accounts and Reports} Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the asset5 of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. MrsH Chair hnston erson Date
Small Steps Independent Examiners Report to the Members For the year ended 30 September ZOZ4 I report to the trustees on my examination of the financial statemetns of Small Step5 (the charity) for the year ended 30 September 2024. RESPONSIBILinES AND BASIS OF REPORT As the trustees of the charity you are responsible for the preparation of the financial statement5 in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the 2008 Act). Having satisfied myself that the financial statement5 of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charit(s financial statement5 carried out under 5ertion 65 of the Charities Act (Northern Ireland} 2008. In carrying out my exarnination I have followed all the applicable Directions given by the Charity Commission under Section 6519llbl of the 2008 Act. INDEPENDENT EXAMINER'S STATEMENr I have completed my examination. I confirm that no matters have come to my attention in connection with the examination givin8 Me cause to believe that in ony material respect: accounting records were not kept in respect fo the charity as required by the 2008 Att: or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirement5 concerning the form and content of accounts set out in the Charities (Account5 and Reports} Regulation5 2008 other than any requirement that the account5 give a true and fair view which is not a matter considered 05 Part of an independent examination- or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.
Small Steps Independent Examiners Report to the Members For the year ended 30 September 2024 I have no concerns and have come across no other matters in connettion with the examination to which attention should be drawn in this pOrt in order to enable proper understanding of the financial statements to be reached. 3010912025 Michael Farrell For, and on beholf of, AAB Group Accountants Limited Independent Examiners 1-3 Arthurstreet Belfast BTI 4GA Date 10
Small Steps Statement of Flnanclal Actlvities (incorporating an Income & Expendlture Account) For the year ended 30 September 2024 Total 2024 Total 2023 Notes Unrestricted Restricted INCOME AND ENDOWMENTS FROM: Donations and legacies 270 124,408 124,678 132.217 Other trad5ng Activities 18A57 18,457 20,180 TOTAL INCOME 18,727 124,408 143,135 152,397 EXPENDITURE ON: Charitable Artivltles 137,107) 1149.633) (186,740) 1145,2531 TOTAL EXPENDITURE 137,107) 1149,633) {186,740) 1145.2531 NEf INCOME (18,380) (Z5,2251 143,605) 7,143 GR055 TrANSFERS BETWEEN FUNDS RECONCILIATION OF FUNDS TOTAL FUNDS BROUGHT FORWARD 105,671 90,839 196,510 189,366 TOTAL FUNDS CARRIED FORWARD 87,291 65,614 152,905 196,510 All income derives from continuing activities, therefore no statement of recognised gain5 or1055e5 1$ given. The notes on page5 13 to 18 forrn part of these financial Statements.
Small Steps Balance Sheet as at 30 September 2024 Notes 2024 2023 FIXED ASSETS Tangible Fixed A55ets 20,363 2,326 CURRENT ASSETS Bank Balance Debtors 132,621 1,720 134,341 164,779 30,780 195,559 CREDITORS amounts less than l year Creditors and Accruals 10 1,800 1.375 NET CURRENT ASSETS 132,541 194.184 NET ASSETS 152,905 196,510 REPRESENTED BY: Accumulated Fund - Restricted Accumulated Fund - Unrestricted 65,614 87,291 90,839 105,671 12 152,905 196.510 These financial statements were approved by the members of the committee and authorised for issue on the and are signed on their behalf by: IS Mrs Cha ohnston person Date The notes on pages 13 to 18 fom part of these financial statements. 12
Small Steps Notes to the Financial Statsments For the year ended 30 September 2024 1 ACCOUNTING POLICIES Th8 principal accounting policies adopted, judgements and key sources of estimation uncertainty In the preparation of the financial statements are as follows: a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charrties preparing their accounts in accordance Vth the Financial Report5ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and UK and Republic of Ireland (FRS 102) and the Charities Act (Northem Ireland) 2008. Small Steps meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical Cost or transaction value unless othewse stated in the relevant accounting policy note(s). The charlty is not required to provide a statement of cashflows a5 they meet the definitlon of a small entity in accordance with paragraph 7.lb of FRS 102. b) Preparation of the accounts on a going concern basis The trustees are of the opinion that the charity is a going concem based on the reserves in place. c) Fund Accounting Unrestricted funds are funds [ch are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which which are to be used in accordance wth speciffic restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statements. Restricted funds may only be transferred to general or designated funds once the criteria for restriction have been discharged or no longer apply. d) Income Income is recognised when the charity has entitlement to the rent, funds, any perfomance conditions attached to the ttem(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income 15 deferred only when the charity has to fulfill conditions before becoming entitled to period. e) Donated services and facilities In accordance with the Charities SORP (FRS 102), the general volunteer time of 5UPPOrter5 is not recognised. fj Expenditure and irreGoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is probable that settlement will be required and the amount of the obligation can be measured reliably.Expenditure is classified under the followng activity heading- Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and serNi¢es for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Irrecoverable VAT is charged as a cost against the activty for which the expenditure was incurred. 13
Small Steps Notes to the Financial Statements For the year ended 30 September 2024 1 ACCOUNTING POUCIES Continuod g) Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the Cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the foll0vng basis- Office Equipment 250h Reducing Balance Fixiures & Fittings 25 % Reducing Balance Building & Building Refurbishment 2./0 Strai9ht Line h) Cash at bank and in hand Cash at bank and cash in hand includes cash and short temi current accounts. I Value added tax Value added tax is not recoverable by the charty, and as 5UGh is included in the levant costs in the Statement of Financial Activities. j) Taxation The company is a registered charty and the charitable tax exemptions are therefore being claimed to the extent that income andlor gains are applicable and applied to charitable Purposes only. These exemption5 wll remain in place as long as income and expenditure is applied to charitable purposes only. k) Critical Accounting Estimates In the application of the ¢harty's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilitie5 that are not readily apparent from other sources. The estimates and associated assumptions are based on histOriGal experience and other faGtors that are Gon5idered to be relevant. Actual results may differ from these estimates. The estimate5 and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and fLrture periods where the revision affects both current and futu periods. 14
Small Steps Notes to the Flnancial Ststements For the ear ended 30 September 2024 Incomo from Charitabl8 Activitss Totsl Funds 2024 Total Funds 2023 Unrestrictsd Restricted BCC Capacity Grant BCC Medium Grant BCC ECO BCC Micro Grant Ulster Scots Agency PBNI Jubilee Legacy Grant VAPE Escape cip Donations Limestone trust Halifax Foundation 27,523 27,523 27,418 4,775 2,000 1,500 55,444 1,125 31,613 1,706 1,706 31,113 600 10,225 2,800 50,441 31,113 600 10,225 2,800 50,441 270 270 18 2,325 6,000 270 124,408 124,678 132,218 The 2023 amount of £132,217 was splrt between £18 unrestricted and £132,199 restricted. Income from Other Trading Activlties Total Funds 2024 Total Funds 2023 Unrestricted Restricted Second Time Around Shop Takings Jennymount Community Association All-Tex Recycling Breakaway blues 17,560 17,560 18,423 150 1,360 247 20,180 897 897 18,457 18.457 The 2023 amount of £20,180 vrds all unrestricted. Results for the yaar The results for the year has been arrived at after charging the following: 2024 2023 Depreciation 2,388 1,449 2,388 1,449 15
Small Steps Notes to the Financial Statsments For the year ended 30 September 2024 5 Analy818 of expenditur& on charltable activltlos: Total Funds Total Funds 2024 2023 Unrestrictod Restrictsd Wages & Salaries Programme costs Travel Training Light and Heat Bank fees Support Costs {s88 Nots 6) G0veMan Costs (see Nots 6) Cleaning pps Telephone 16,197 72,609 62,792 8,223 216 88,806 62,792 6,223 216 1,048 57 23,865 82,144 43,825 2,644 1,992 758 71 10.298 1,625 268 502 1,126 1,048 57 19.805 4,060 120 120 1,268 1,268 37,107 149,633 186,740 145.253 The 2023 amount of £145,253 was split betrRen £41.291 unr8stricted and £103,962 restricted. 6 Analysls of govarnance and support costs: The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the govemants function. Governance costs and other support costs are apportioned seperately ben the charitable activity undertaken in the period. Refer to the tsble below for the basis for apportionment and analysis of sUPPOrt and govemance costs Total Funds Total Funds 2024 2023 Unre5tr1cted Restrietsd Rent Insurancè Office Expenses Repairs & Maintenan Depreciation Accountancy (Govemance) 3,329 3,329 1,470 16,679 3,450 2,010 3,089 300 1,449 1,625 1,470 15,948 731 2.388 2,345 19,806 6,405 26,211 11,923 7 Analysls of staff costs: 2023 2023 Salaries and Wages Social Security costs 73.176 15.630 74,766 7,378 88.806 82,144 No employees had emoluments in excess of £60,1)00. None of the trustees (or any peTSons connected with them) received any remuneration or benefits from the chanty during the year (2023.. £nill, neither were they reimbursed expenses during the year {2023.' £nill. 2024 2023 Number of Employees 16
Small Steps Notss to the Financial Statements For the year ended 30 September 2024 8 FIXED ASSETS Fixtures & Fittings Motor Vehlcles Totsl COST as at 1 October 2023 Additions Disposals as at 30 September 2024 15,863 15,863 20.425 20N25 15,863 20,425 36,288 DEPRECIATION as at 1 October 2023 Charge for the Year 13,537 1.536 13.537 2,388 851 as at 30 September 2024 15,073 851 15,925 NBV as at 30 September 2024 790 19,574 20,363 as at 30 September 2023 2,326 2,326 9 Debtors 2024 2023 Grants Receivable Prepayments 29,479 1,300 1,720 1,720 30,779 10 Creditors: amounts falling due withln one year 2024 2023 Accruals and Deferred income 1,800 1,375 1,800 1,375 17
Small Steps Notes to the Financial Stalements For the year ended 30 September 2024 11 Restrlcted Funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.. Balance at Incoming Resources Transfers 01-Oct-23 Resources Expended Inl(Out) Balance at 30-Sep24 BCC Capacity BCC Business Cluster BCC ECO BCC Micro Ulster Scots Agency PBNI cip Jubilee Legacy Grant VAPE Escape Limestone 420 20,403 425 1,500 43,084 27,523 28,626 20,403 2,131 1,500 39,679 600 22,941 33,303 683 1,706 31,113 600 50,441 10,225 2,800 34.518 27,500 23,078 2,800 1,479 1,929 450 90,839 124,408 149,633 65,614 12 Analysis of Net Assets between Funds Unrestrictsd Restrlcted 2024 2023 Fund balances as at 30 September 2023 are represented by: Tangible fixed assets Current asset51(liabilities) 20.099 67.192 264 20,363 65,350 132,542 2.326 194.184 Balance Carried forward 87,291 65.614 152,905 196.510 13 Related party transactions There were no disc105able related party transactions during the year (2023 - none). 14 Commitments There were no disdosable committments during the year (2023 - none). 15 Contingent Llabilities There were no disclosable contingent liabilities during the year (2023 - none). 18