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REGISTERED COMPANY NUMBER: 06662077
REGISTERED CHARITY NUMBER: 1126445














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

STEP (SUPPORTING THE ELDERLY PEOPLE)

STEP (SUPPORTING THE ELDERLY PEOPLE)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Report of the Trustees 1 to 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 10

STEP (SUPPORTING THE ELDERLY PEOPLE) (REGISTERED NUMBER: 06662077)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023


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 August 2023. 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
STEP objectives are the promotion of any charitable purposes for the benefit of older people in the area served by STEP and defined in the memorandum of association. This involves assisting individuals to resolve issues relating to benefits, home security, home heating and other personal/home problems. It also involves the organisation and promotion of a range of social events, designed to resolve social isolation issues, for example weekly drop-in/coffee mornings and day-outings. When planning the activities for the year, the trustees have considered the commission's guidance on public benefit.

Achievements and Performance
STEP membership continues to grow; the increase in numbers comes from outreach work, referrals, and member's word of mouth recommendation. There is continuing strong participation by members in all organised activities. Regular feedback from members bears testament to the quality of STEP's range of services and performance. STEP's achievements are down to efforts of the trustees, STEP managers, staff and volunteers.

Financial Review
This is the third year of the 5-year contract (with a 5 year add on) from Leeds City Council to provide services for older people, awarded after STEP's successful bid. This funding together with additional monies from grants or contributions from organised events, covers salaries for the full-time manager, 5 part time staff and basic office running costs. STEP continues to be successful in obtaining various small grants. These represent only a small part of STEP's income and are likely to remain a minor part of revenue. In order to maintain reserves, all events are planned based on being, or becoming, self sustaining in terms of running costs.

Future Plans
STEP continues to work within the area it covers to encourage and support people over 60 to attend our centre to improve their social isolation. We are also here to help where needed with various problems that may occur. Our regular daily activities prove popular and our information cafe is a great place for members to meet their friends over a cuppa. We continue to market and promote our work across the area we cover.

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
06662077 (Not specified/Other)

Registered Charity number
1126445


STEP (SUPPORTING THE ELDERLY PEOPLE) (REGISTERED NUMBER: 06662077)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023

Registered office
Shannon House
Off Spen Lane
Leeds
West Yorkshire
LS16 5EJ

Trustees
Mrs P I M Gaunt Retired
Mrs C J Denison Home Care Supervisor

Company Secretary
W Moore

Treasurer
Pamela Gaunt

Bankers
Clydesdale Bank PLC (trading as Virgin Money)
30 St Vincent Place
Glasgow
G1 2HL

Accountants

Walter Dawson & Son
First Floor Unit 12
Pennine Business Park
Longbow Close
Bradley
Huddersfield
HD2 1GQ

Approved by order of the board of trustees on 30 August 2024 and signed on its behalf by:





Mrs P I M Gaunt - Trustee

STEP (SUPPORTING THE ELDERLY PEOPLE)

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 112,761 104,066

Other income 9,749 4,332
Total 122,510 108,398

EXPENDITURE ON
Charitable activities
Patient Care 45,332 15,523

Other 104,116 15,774
Total 149,448 31,297

NET INCOME/(EXPENDITURE) (26,938 ) 77,101


RECONCILIATION OF FUNDS
Total funds brought forward 275,826 198,725

TOTAL FUNDS CARRIED FORWARD 248,888 275,826

STEP (SUPPORTING THE ELDERLY PEOPLE) (REGISTERED NUMBER: 06662077)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 2,621 5,103

CURRENT ASSETS
Debtors 7 1,190 692
Cash at bank 246,002 272,532
247,192 273,224

CREDITORS
Amounts falling due within one year 8 (925 ) (2,501 )

NET CURRENT ASSETS 246,267 270,723

TOTAL ASSETS LESS CURRENT LIABILITIES 248,888 275,826

NET ASSETS 248,888 275,826
FUNDS 9
Unrestricted funds 248,888 275,826
TOTAL FUNDS 248,888 275,826

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


STEP (SUPPORTING THE ELDERLY PEOPLE) (REGISTERED NUMBER: 06662077)

BALANCE SHEET - continued
31 AUGUST 2023

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 30 August 2024 and were signed on its behalf by:





P I M Gaunt - Trustee

STEP (SUPPORTING THE ELDERLY PEOPLE)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. 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) '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 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
Donations, legacies and similar incoming resources are included in the year in which they are receivable, which is when the charity becomes entitled to the resource.

Grants receivable and local authority fees are credited to the Statement of Financial Activities (SOFA) in the year for which they are received. Deferred income represents amounts received for future periods and is released to income resources in the period for which it has been received.

Income from investments and from rental income is included in the SOFA in the year in which it is receivable.

EXPENDITURE
All expenditure is included on an annual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

TANGIBLE FIXED ASSETS
Depreciation is provided on a reducing balance basis over the expected useful lives of each category of tangible fixed assets:

Fixtures and Fittings 20% per annum on written down value

TAXATION
The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING
Funds held by the charity are either:

- Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
- Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
- Restricted funds - these are funds that 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.


STEP (SUPPORTING THE ELDERLY PEOPLE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 655 1,275
Deficit on disposal of fixed assets 202 -

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.


TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.


4. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Charitable Activities 3 3
Governance 3 3
6 6

No employees received emoluments in excess of £60,000.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 104,066

Other income 4,332
Total 108,398

EXPENDITURE ON
Charitable activities
Patient Care 15,523

Other 15,774
Total 31,297

STEP (SUPPORTING THE ELDERLY PEOPLE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   

NET INCOME 77,101


RECONCILIATION OF FUNDS
Total funds brought forward 198,725

TOTAL FUNDS CARRIED FORWARD 275,826

6. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 September 2022 3,626 2,752 6,378
Additions 375 - 375
Disposals - (2,752 ) (2,752 )
At 31 August 2023 4,001 - 4,001
DEPRECIATION
At 1 September 2022 725 550 1,275
Charge for year 655 - 655
Eliminated on disposal - (550 ) (550 )
At 31 August 2023 1,380 - 1,380
NET BOOK VALUE
At 31 August 2023 2,621 - 2,621
At 31 August 2022 2,901 2,202 5,103

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,190 692


STEP (SUPPORTING THE ELDERLY PEOPLE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accruals and deferred income 925 2,501

9. MOVEMENT IN FUNDS
Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 275,826 (26,938 ) 248,888

TOTAL FUNDS 275,826 (26,938 ) 248,888

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 122,510 (149,448 ) (26,938 )

TOTAL FUNDS 122,510 (149,448 ) (26,938 )


Comparatives for movement in funds

Net
movement At
At 1.9.21 in funds 31.8.22
£    £    £   
Unrestricted funds
General fund 198,725 77,101 275,826

TOTAL FUNDS 198,725 77,101 275,826

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 108,398 (31,297 ) 77,101

TOTAL FUNDS 108,398 (31,297 ) 77,101

STEP (SUPPORTING THE ELDERLY PEOPLE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.21 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 198,725 50,163 248,888

TOTAL FUNDS 198,725 50,163 248,888

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 230,908 (180,745 ) 50,163

TOTAL FUNDS 230,908 (180,745 ) 50,163

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.