2025-03-31-accounts - Baby Steps 20+

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APPENDIX 1

Office of the Scottish Charity Regulator

Charity’s principal address a

Frostcoae rere

Names of the charity trustees on date of approval of Trustees’ Annual Report

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appoint trustee (if any)
1 Manager
2 Jehairperson
34 esee
5 Secretary
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APPENDIX 1 Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Name|____|Dates|acted itnot|for whole year| |Structure,|governance|and|management| |Type|of governing|document|Scottish|Charitable|Incorporated|Organisation|Constitution| |Trustee|recruitment|and|appointment|Trustees|are|recruited|through|management|contacts,|and|via|online| |campaigns,|in|addition|to|links|with|Falkirk|CVS who|provide|referrals| |Objectives|and|activities| |Charitable|purposes|The|organisation’s|purposes|are:|the|advancement|of|education,|the| |advancement|of|environmental|protection|or|improvement|and|the|relief of| |those|in|need|by|reason|of age,|ill-health,|disability,|financial|hardship|or| |other|disadvantage.| |Summary|of the|main|activities|The|charity|provides|paid|employment|opportunities|for|adults|with| |in|relation|to|these|objects|disabilities.|To|achieve|this we|accept donations|of no|longer|needed| |children’s|goods,|which|are|refurbished|to|a|high|standard|and|made| |available|to|buy|at|reasonable|cost|,|thereby|diverting|waste from|landfill,| |and|promoting|the|benefits|of|recycling,|which|in|turn|supports|local| |families,|many|of whom|experience|poverty|and|exclusion.|

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e APPENDIX 1

Achievements and performance

Summary of the main achievements of | Baby Steps 20+ was established to ensure the long term employment of the charity during the financial period | adults with support needs and has continued to operate, sustaining the jobs of all staff members. The main achievements have been — e The sustained employment of 5 adults with support needs e We have increased our social media and online marketing presence through additional and more frequent advertising e Continued to strengthen our partnerships and links with Falkirk Delivers, The Scotbox Appeal, Childrens and Families Services at Polmont Prison Family Hub and local schools and nurseries. e Continued to strengthen the link we have with the Employment Training Unit and received training for staff in various areas. Financial review Brief statement of the charity’s policy | We aim to hold at least £10k in reserves at any time. on reserves _ Be ——Be

APPENDIX 1 Other optional information

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The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s)
Position (e.g. Chair) Manager Chairperson
Date 8" September, 2025 8" September, 2025
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APPENDIX 2

SC050620

Baby Steps 20+

			Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts	Receipts and payments accounts
			Period start date							Period end date		Period end date
		For the period from	1 4 Day Month			2024 Year	to	Day 31		Month 3						Year 2025
Section A Statement of receipts and payments	Section A Statement of receipts and payments
		Unrestricted funds	Restricted funds	Expendable endowment funds				Permanent endowment funds			endowment		Total funds current period					Total funds last period	Total funds last
		to nearest £	to nearest £	to nearest £				to nearest £					to nearest £					to nearest £	to nearest £
A1 Receipts
Donations		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Legacies		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Grants		2,300	12,000	-	-	-		-	-	-	-		14	14	14	14,300		12,500
Receiptsfrom fundraising activities		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Gross tradingreceipts		50,964	-	-	-	-		-	-	-	-					50,964		56,563
Income from investments other than
land and buildings		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Rentsfrom land & buildings		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Gross receipts from other charitable
activities		2,053	-	-	-	-		-	-	-	-		2	2	2	2,053		8,358
													-	-	-	-	-	-	-
*A1 Sub total*		A1 Sub total 55,317	12,000	-	-	-		-	-	-	-		67,317	67,317	67,317	67,317		77,421
A2 Receipts from asset &
investment sales
Proceedsfromsale of fixed assets - - Proceeds from sale of investments - - A2 Sub total - - Total receipts 55,317 12,000 ~~SSS~~				- - -	- - -	- - - -	- - - - - - - - - - 67,317 77,421 ~~S54~~
A3 Payments
Expenses for fundraising activities		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Gross trading payments		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Investment management costs		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Payments relating directly to charitable		Payments relating directly to charitable
activities		54,148	14,083	-	-	-		-	-	-	-					68,231		73,992
Grants and donations
		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Governance costs:
		-	-			-					-					-			-
Audit / independent examination		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Preparation of annual accounts		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Legal costs		-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
Other		Other-	-	-	-	-		-	-	-	-		-	-	-	-	-	-	-
													-	-	-	-	-	-	-
**A3 Sub total **		54,148	14,083	-	-	-		-	-	-	-		68,231	68,231	68,231	68,231		73,992
A4 Payments relating to asset and	A4 Payments relating to asset and
investment movements
Purchases of fixed assets - - - - - - Purchase of investments - - - - - - A4 Sub total - - - - - - Total payments 54,148 14,083 - - 68,231 73,992 ~~SSSSS=~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*		1,169 2,083) ( - - 914) ( 3,429 - - 1,169 2,083) ( - - 914) ( 3,429 ~~==2===~~

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APPENDIX 2 Baby Steps 20+ sc
Section B Statement of balances
Unrestricted- - Expendable Permanent Tot 31 Mar 25 ATMV
fund Restricted funds endowment endowment
s funds funds beeen
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Cash and bank bala it start of
paymentsSurplus / (deficit)account shown on receipts and (2,083) 3,429
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
Det
to nearest £ to nearest £
— —
Total
Details Fund to which asset belongs Cost (if available) Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
- = =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i — —
Total
Details Fund to which- liability— relates Amount\eatimate).di Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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Baby Steps Receipts & Payments Accounts 31 March 2025 (FINAL) / Statement of balances 2

December 2007

APPENDIX 2

Baby Steps 20+

SC050620

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Type of activity or project supported Awardsfor ALL(National Lottery) Other	Type of activity or project supported Awardsfor ALL(National Lottery) Other	Number of grants made £	Number of grants made £
		1	12,000
		1	2,300



		Total	14,300

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)			X
Authority under which paid			£





If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box	X
	Nature of transaction	Number of trustees	£




Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

C6 Other information

Baby Steps Receipts & Payments Accounts 31 March 2025 (FINAL) / 1. NotesToAccounts3

December 2007

APPENDIX 2

Baby Steps 20+

SC050620

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-	-
					-	-
					-	-
					-	-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
Awards for ALL (National Lottery)	-	12,000	12,000	12,500
Other	2,300		2,300	-
			-	-
			-
Total	2,300	12,000	14,300	12,500
	-	-	-	-

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Sales receipts	50,964				50,964	56,563
HMRC Gift Aid	2,053				2,053	8,358
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
Total	53,017	-	-	-	53,017	64,921

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Seviceprovisionpayments and operational costs	54,148	14,083			68,231	73,992
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
Total	54,148	14,083	-	-	68,231	73,992
	-	-	-	-	-	-

Baby Steps Receipts & Payments Accounts 31 March 2025 (FINAL)2. R&P Analysis

December 2007

APPENDIX 2

SC050620

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below General	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	-				-	-
Legacies	-				-	-
Grants	2,300				2,300	-
Receipts from fundraising activities	2,053				2,053	8,358
Gross trading receipts	-				-	-
Income from investments other than land and buildings	-				-	-
Rents from land & buildings	-				-	-
Gross receipts from other charitable activities	50,964				50,964	56,563
*Sub total* Receipts from asset & investment sales	55,317	-	-	-	55,317	64,921
					-	-
Proceeds from sale of fixed assets	-				-	-
Proceeds from sale of investments	-				-	-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	55,317	-	-	-	55,317	64,921
					-	-
Expenses for fundraisingactivities	-				-	-
Gross trading payments	-				-	-
Investment management costs	-				-	-
Payments relatingdirectlyto charitable activities	54,148				54,148	61,902
Grants and donations	-				-	-
Governance costs:	-				-	-
Audit / independent examination	-				-	-
Preparation of annual accounts	-				-	-
Legal costs	-				-	-
					-	-
					-	-
*Sub total* Payments relating to asset and investment movements	54,148	-	-	-	54,148	61,902
					-	-
Purchases of fixed assets	-				-	-
Purchase of investments	-				-	-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-	-
	54,148	-	-	-	54,148	61,902
					-	-
	1,169	-	-	-	1,169	3,019

					-	-

	1,169	-	-	-	1,169	3,019

Nature andpurpose of funds

Baby Steps Receipts & Payments Accounts 31 March 2025 (FINAL)3. Unrestricted Funds

December 2007

APPENDIX 2

Baby Steps 20+

SC050620

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 1 - enter name of fund below Awards for ALL (National Lottery)	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-	-
Legacies					-	-
Grants	12,000				12,000	12,500
Receipts from fundraisingactivities					-	-
Gross tradingreceipts					-	-
Income from investments other than land and buildings					-	-
Rents from land & buildings					-	-
Gross receipts from other charitable activities					-	-
*Sub total* Receipts from asset & investment sales	12,000	-	-	-	12,000	12,500
					-
Proceeds from sale of fixed assets	-				-
Proceeds from sale of investments	-				-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	12,000	-	-	-	12,000	12,500
					-
Expenses for fundraisingactivities					-	-
Gross trading payments					-	-
Investment management costs					-	-
Payments relatingdirectlyto charitable activities	14,083				14,083	12,090
Grants and donations					-	-
Governance costs:					-	-
Audit / independent examination					-	-
Preparation of annual accounts					-	-
Legal costs					-	-
					-	-
					-	-
*Sub total* Payments relating to asset and investment movements	14,083	-	-	-	14,083	12,090
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	14,083	-	-	-	14,083	12,090
					-
	2,083) (	-	-	-	2,083) (	410

					-

	2,083) (	-	-	-	2,083) (	410
					-
Nature andpurpose of funds

Baby Steps Receipts & Payments Accounts 31 March 2025 (FINAL)4. Restricted Funds

December 2007

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Report to the Baby Steps 20+ trustees/members of

Registered charity	SC050620
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	1 4 2024 to 31 3 2025
Set out on pages	(remember to include the page numbers of additional sheets)

Respective responsibilities of trustees and examiner	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
	consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
	does not apply. It is my responsibility to examine the accounts as required under section
	44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement	Regulations. An examination includes a review of the accounting records kept by the
	charity and a comparison of the accounts presented with those records. It also includes
	consideration of any unusual items or disclosures in the accounts and seeks
	explanations from the trustees concerning any such matters. The procedures undertaken
	do not provide all the evidence that would be required in an audit and, consequently, I do
	not express an audit opinion on the viewgiven bythe accounts.
Independent examiner’s statement	In the course of my examination, no matter has come to my attention
	1. which gives me reasonable cause to believe that in any material respect the
	requirements:
	• to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
	Regulation 4 of the 2006 Accounts Regulations, and
	• to prepare accounts which accord with the accounting records and comply with
	Regulation 9 of the 2006 Accounts Regulations
	have not been met, or
	2. to which, in my opinion, attention should be drawn in order to enable a proper
	understanding of the accounts to be reached.

Signed:	17 SEPTEMBER 2025
Name:
Relevant professional qualification(s) or body (if any):
Address:	Ellson AccountancyServices Limited
	20 Victoria Road
	Lenzie
	Glasgow, G66 5AN

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose