IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.8.23 31.7.24 31.7.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh127288342023-07-31127288342024-07-31127288342023-08-012024-07-31127288342022-07-31127288342022-08-012023-07-31127288342023-07-3112728834ns0:CharitableCompanyLimitedByGuarantee2023-08-012024-07-3112728834ns15:PoundSterling2023-08-012024-07-3112728834ns11:FRS1022023-08-012024-07-3112728834ns11:IndependentExaminationCharity2023-08-012024-07-3112728834ns11:SmallCompaniesRegimeForAccounts2023-08-012024-07-3112728834ns11:FullAccounts2023-08-012024-07-3112728834ns11:CharitiesSORP2023-08-012024-07-3112728834ns0:Trustee22023-08-012024-07-3112728834ns0:Trustee32023-08-012024-07-3112728834ns0:Trustee12023-08-012024-07-3112728834ns0:Trustee42023-08-012024-07-3112728834ns11:RegisteredOffice2023-08-012024-07-3112728834ns0:Activity82023-08-012024-07-3112728834ns0:Activity82022-08-012023-07-3112728834ns0:Activity102023-08-012024-07-3112728834ns0:Activity102022-08-012023-07-3112728834ns10:WithinOneYear2024-07-3112728834ns10:WithinOneYear2023-07-311272883432023-08-012024-07-31
REGISTERED COMPANY NUMBER: 12728834 (England and Wales)
REGISTERED CHARITY NUMBER: 1191600



















STEPS AHEAD LTD
(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

STEPS AHEAD LTD






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Reference and Administrative Details 1

Report of the Trustees 2 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 12

STEPS AHEAD LTD

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 JULY 2024



TRUSTEES M Getter (resigned 10.2.25)
S Schloss
J Steinmetz
B Goldberg (appointed 10.2.25)


REGISTERED OFFICE 61 Olinda Road
London
N16 6TR


REGISTERED COMPANY
NUMBER
12728834 (England and Wales)


REGISTERED CHARITY NUMBER 1191600


INDEPENDENT EXAMINER Sugarwhite Meyer Accountants Ltd
First Floor
94 Stamford Hill
London
N16 6XS


BANKERS National Westminster Bank Plc
198 Stoke Newington High Street
London
N16 7GA

STEPS AHEAD LTD (REGISTERED NUMBER: 12728834)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024


The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the period ended 31 July 2021.

REFERENCE AND ADMINISTRATIVE INFORMATION
The information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objectives and aim are to promote and protect the good health and wellbeing of children aged 3 - 16 experiencing learning, behavioural, emotional, late developmental and other difficulties through the provision of:

a) Facilities, resources and therapies in a supportive environment as an addition to their daily school experience

b) Grants to enable them to access additional resources beyond what the charity can provide

c) Training, both formal and informal, to learning support assistants of such children to increase their skills and knowledge, and the quality of their support to such children

d) Parenting advice and other relevant tools to parents and carers of such children in how to best manage their children's behaviour in their home environment.

The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit..

ACHIEVEMENT AND PERFORMANCE
Charitable activities
There was a reduction in income of 6% compared with the previous year, this was coupled with a 35% decrease in expenditure which resulted in a deficit for the year.

FINANCIAL REVIEW
Reserves policy
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year stood at a deficit of £18,565 (2023: £19,372).

FUTURE PLANS
The charity plans to continue its activities for the foreseeable future subject to satisfactory income.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 8 July 2020.

Recruitment and appointment of new trustees
The day-to-day affairs of the company are administered by the trustees. The power to appoint new trustees is vested in the board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures.

Risk management
The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them.


STEPS AHEAD LTD (REGISTERED NUMBER: 12728834)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 13 May 2025 and signed on its behalf by:





J Steinmetz - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
STEPS AHEAD LTD

Independent examiner's report to the trustees of Steps Ahead Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its 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 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts 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 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








E Meyer FCA BSc

Sugarwhite Meyer Accountants Ltd
First Floor
94 Stamford Hill
London
N16 6XS

13 May 2025

STEPS AHEAD LTD

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 JULY 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 52,009 55,201

Investment income 2 177 88
Total 52,186 55,289

EXPENDITURE ON
Charitable activities 3
Educational project 50,220 77,530
Support 1,159 1,290
Total 51,379 78,820

NET INCOME/(EXPENDITURE) 807 (23,531 )


RECONCILIATION OF FUNDS
Total funds brought forward (19,372 ) 4,159

TOTAL FUNDS CARRIED FORWARD (18,565 ) (19,372 )

STEPS AHEAD LTD (REGISTERED NUMBER: 12728834)

BALANCE SHEET
31 JULY 2024

2024 2023
Total Total
funds funds
Notes £    £   
CURRENT ASSETS
Debtors 8 5,265 4,088
Cash at bank 1,330 1,400
6,595 5,488

CREDITORS
Amounts falling due within one year 9 (25,160 ) (24,860 )

NET CURRENT ASSETS/(LIABILITIES) (18,565 ) (19,372 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,565

)

(19,372

)

NET ASSETS/(LIABILITIES) (18,565 ) (19,372 )
FUNDS 10
Unrestricted funds:
General fund (18,565 ) (19,372 )
TOTAL FUNDS (18,565 ) (19,372 )

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.


STEPS AHEAD LTD (REGISTERED NUMBER: 12728834)

BALANCE SHEET - continued
31 JULY 2024

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 13 May 2025 and were signed on its behalf by:





J Steinmetz - Trustee

STEPS AHEAD LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

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
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. Income received by way of donations is accounted for when received.

Expenditure
Liabilities are recognised in the year in which they are incurred and includes irrecoverable VAT which is reported as part of the expenditure to which it relates.

Grants are only recognised in the accounts when paid.

Support costs are those incurred to assist the work of the charity but are not direct charitable activities.

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

Going concern
There are no material uncertainties about the charity's ability to continue.

2. INVESTMENT INCOME
2024 2023
Unrestricted Total
funds funds
£    £   
Interest receivable 177 88


STEPS AHEAD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

3. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 4) note 5) Totals
£    £    £   
Educational project 50,220 - 50,220
Support - 1,159 1,159
50,220 1,159 51,379

4. DIRECT COSTS OF CHARITABLE ACTIVITIES
2024 2023
£    £   
Rent 18,000 18,000
Lecturers and tutors 32,220 59,530
50,220 77,530

5. SUPPORT COSTS
Governance
Finance costs Totals
£    £    £   
Support 19 1,140 1,159

Support costs, included in the above, are as follows:

Finance
2024 2023
Total
Support activities
£    £   
Bank charges 19 20
Governance costs
2024 2023
Total
Support activities
£    £   
Independent examiner's fee 540 480
Independent examiner's other fees 600 540
General expenses - 250
1,140 1,270


STEPS AHEAD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.


7. AVERAGE STAFF NUMBERS

The average number of staff in the year was NIL ( 2023: NIL)

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 5,265 4,088

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Loans 5,000 5,000
Accruals and deferred income 20,160 19,860
25,160 24,860

10. MOVEMENT IN FUNDS
Net
movement At
At 1.8.23 in funds 31.7.24
£    £    £   
Unrestricted funds
General fund (19,372 ) 807 (18,565 )

TOTAL FUNDS (19,372 ) 807 (18,565 )

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 52,186 (51,379 ) 807

TOTAL FUNDS 52,186 (51,379 ) 807


STEPS AHEAD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.8.22 in funds 31.7.23
£    £    £   
Unrestricted funds
General fund 4,159 (23,531 ) (19,372 )

TOTAL FUNDS 4,159 (23,531 ) (19,372 )

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 55,289 (78,820 ) (23,531 )

TOTAL FUNDS 55,289 (78,820 ) (23,531 )

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

Net
movement At
At 1.8.22 in funds 31.7.24
£    £    £   
Unrestricted funds
General fund 4,159 (22,724 ) (18,565 )

TOTAL FUNDS 4,159 (22,724 ) (18,565 )

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 107,475 (130,199 ) (22,724 )

TOTAL FUNDS 107,475 (130,199 ) (22,724 )

STEPS AHEAD LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

11. RELATED PARTY DISCLOSURES

At the balance sheet date the charity was owed £1,265 by a company in which a Trustee is a Director, the loan bears interest at 6% and was repaid post year-end.