REGISTERED COMPANY NUMBER: N1696412 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC106830 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 1 March 2025 S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. ort. XEINADIN NI LTD TIA W McGillian & Company Unit A2, Workspace 5-7 Tobermore Road Draperstown BT45 7AG
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Su ort. Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 12 Detailed Statement of Financial Activities 13 to 14
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Re ort of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. 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). FINANCIAL REVIEW Financial position Total funds for the Charity at 31 March 2025 were £80,274 (Restricted reserves £21,756 Unrestricted reserves £58,518) 31 March 2024 £63,038 (Restricted reserves £31,600 Unrestricted reserves £31,438) Net income for the year ended 31 March 25 £17,236. 31 March 24 was £63,038. Funds are in a good financial position. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1696412 (Northern Ireland) Registered Charity number NIC106830 Registered office 15 High Street Draperstown Derry BT45 7AD Trustees C Devlin D English A M Lagan O, Reily R Lawlor N Mccullagh M McGuigan W A Nicholson P Mccallion Company Secretary P Mccallion Page 1
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Su ort. Re ort of the Trustees for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Mr. Kieran Magill Bsc (Econ) FCA FCPA AFTA XEINADIN NI LTD TIA W McGillian & Company Unit A2, Workspace 5-7 Tobermore Road Draperstown BT45 7AG Approved by order of the board of trustees on behalf by,. and signed on its N Mccullagh - Trustee Page 2
Inde endent Examiner's Re S.T.E.P.S Mental Health Suicide.Talkin .Education.Prevention. ort. I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages five to twelve. ort to the Trustees of Respective responsibilities of charity trustees and examiner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to- examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9){b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities 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 That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Mr. Kieran agill Bsc (Econ) FCA FCPA AFTA XEINADIN NI LTD TIA W McGillian & Company Unit A2, Workspace 5-7 Tobermore Road Draperstown BT45 7AG Page 3
Inde endent Examiner's Re S.T.E.P.S Mental Health Suicide.Talkin .Education.Prevention. ort. ort to the Trustees of Date.. Page 4
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Su ort. Statement of Financial Activities for the Year Ended 31 March 2025 Period 18.4.23 to 31.3.24 Total funds Year Ended 31.3.25 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 56,611 56,611 55,689 Charitable activities Charitable Activities 76,867 105912 Total 154 505 161601 EXPENDITURE ON Raising funds 47,043 81,265 128,308 94,805 Charitable activitles Charitable Activities Total 137269 NET INCOMEI(EXPENDITURE Transfers between funds 26,558 522 (9,322> 17,236 63,038 Net movement in funds 27,080 (9,844) 17,236 63,038 RECONCILIATION OF FUNDS Total funds brought forward 31,438 31,600 63,038 TOTAL FUNDS CARRIED FORWARD 58,518 The notes form part of these financial statements Page 5
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Su ort. Balan Sheet 31 March 2025 31.3.25 31.3.24 Notes FIXED ASSETS Tangible assets 3,547 2,024 CURRENT ASSETS Prepayments and accrued income Cash at bank and in hand 62,473 80,709 62,473 CREDITORS Amounts falling due within one year (3,982) (1,459) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 80,274 63,038 NET ASSETS FUNDS Unrestricted funds Restricted funds 58,518 21,756 31,438 TOTAL FUNDS 80,274 63,038 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) Complying with the requirements of the Act with respect to accounting records and the preparation of accounts The notes form part of these financial statements Page 6 Gontinued...
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Su ort. Balan Sheet - continued 31 March 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by.. N McCullagh- Tr stee The notes form part of these financial statements Page 7
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Su ort. Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'AcGounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangibl8 fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Land and Property - 2 % on straight line Plant & Equipment - 20 % on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds Gan be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 8 continued...
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. ort. Notes to the Financial Statements - continued for the Year Ended 31 March 2025 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting)'. Period 18.4.23 to 31.3.24 Year Ended 31.3.25 Depreciation - owned assets 97 17 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the period ended 31 March 2024. Trust88s' expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the period ended 31 March 2024, COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 55,689 55,689 Charitsble activities Charitable Activities 105912 Total 161601 EXPENDITURE ON Raising funds 61,199 33,606 94,805 Charitable activities Charitable Activities 2,454 Total 62,503 98,563 NET INCOME Transfers between funds 29,397 33,641 2,041) 63,038 Net movement in funds 31,438 31.600 63,038 Page 9 continued...
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. Su ort. Notes to the Financial Statements - continued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted Restricted Total fund fund funds TOTAL FUNDS CARRIED FORWARD 63,038 TANGIBLE FIXED ASSETS Freehold property Plant and equipment Totals COST At 1 April 2024 Additions 2,041 2,041 At 31 March 2025 2,041 1,620 DEPRECIATION At 1 April 2024 Charge for year 17 42 17 97 55 At 31 March 2025 59 55 114 NET BOOK VALUE At 31 March 2025 At 31 March 2024 2,024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade credltors Social security and other taxes Accrued expenses 538 66 855 2,362 3,982 Page 10 continued...
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. ort. Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted fund fund Fixed assets Current assets Current liabilities 3,547 58,953 3,982) 3,547 80,709 2,024 62,473 1,459) 21,756 MOVEMENT IN FUNDS Net Transfers movement between in funds funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 31,438 26,558 522 58,518 Restrlcted funds Grants Restricted 31,600 (9,322) (522) 21,756 TOTAL FUNDS 63,038 Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestrlcted funds General fund 77,638 (51,080) 26,558 Restricted funds Grants Restricted 76,867 (86,189) (9,322) TOTAL FUNDS 154,505 137 269) 17,236 Page11 continued...
S.T.E.P.S. Mental Health Suicide.Talkin .Education.Prevention. ort. Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds Transfers between funds At 31.3.24 Unrestricted funds General fund 29,397 2,041 31,438 Restricted funds Grants Restricted 33,641 (2,041) 31,600 TOTAL FUNDS 63,038 Comparative net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unre8trlcted funds General fund 91,900 (62,503) 29,397 Restrlcted funds Grants Restricted 69,701 (36,060) 33,641 TOTAL FUNDS 161,601 98 563) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 12