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
V￿th 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 foll0v￿ng 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 be￿n 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