NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
NI684559 (Northern Ireland)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 31 December 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£

£
Turnover: 49,480 48,613
Gross profit(or loss): 49,480 48,613
Administrative expenses: ( 46,931 ) ( 45,036 )
Operating profit(or loss): 2,549 3,577
Profit(or loss) before tax: 2,549 3,577
Tax: 0 0
Profit(or loss) for the financial year: 2,549 3,577

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Balance sheet

As at 31 December 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 6,223 4,350
Total fixed assets: 6,223 4,350
Current assets
Cash at bank and in hand: 12,120 21,848
Total current assets: 12,120 21,848
Creditors: amounts falling due within one year: 4 ( 1,766 ) ( 1,800 )
Net current assets (liabilities): 10,354 20,048
Total assets less current liabilities: 16,577 24,398
Accruals and deferred income: ( 8,450 ) ( 18,820 )
Total net assets (liabilities): 8,127 5,578
Members' funds
Profit and loss account: 8,127 5,578
Total members' funds: 8,127 5,578

The notes form part of these financial statements

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 5 August 2026
and signed on behalf of the board by:

Name: Joanne Martin
Status: Director

The notes form part of these financial statements

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 2 2

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 5,800 5,800
Additions 4,431 4,431
Disposals
Revaluations
Transfers
At 31 December 2025 10,231 10,231
Depreciation
At 1 January 2025 1,450 1,450
Charge for year 2,558 2,558
On disposals
Other adjustments
At 31 December 2025 4,008 4,008
Net book value
At 31 December 2025 6,223 6,223
At 31 December 2024 4,350 4,350

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Taxation and social security 295 641
Other creditors 1,471 1,159
Total 1,766 1,800

COMMUNITY INTEREST ANNUAL REPORT

NEXT STEP TRANSITIONS COMMUNITY INTEREST COMPANY

Company Number: NI684559 (Northern Ireland)

Year Ending: 31 December 2025

Company activities and impact

Next Step Transitions CIC run a programme to support young autistic people through the transition process from school to further/higher education, training or employment. The company was set up in December 2021. The company worked directly with 13 school(s) during the financial year 2025 and helped 60 young autistic people transitions from school to Further Education, Higher Education, Training or Employment. We also worked directly with 12 primary schools offering workshops to 225 primary 7 students and individual follow up support to autistic primary 7 students. This company has continued to benefit the community by: - Providing access to support for 60 young autistic people across the Northern and Belfast Trusts has alleviated much of the stress usually found throughout the transitions process of moving from post primary school. Because the correct support was put in place in the new education/employment environment the young people are more likely to stay in their course/employment. - This has also benefited the parents of these young people as they received timely advice and guidance as well as support throughout the process which alleviated the stress associated and allowed them to feel more knowledgeable about the transitions process, which in turn allowed them to help their children gain the correct support in their new education/employment environment. - The schools that are currently a part of the programme have been able to gain advice and guidance for their students which has helped ensure their students access the required support in their next step of education/employment. - Local companies have benefited from the company’s work due to being able to access high quality apprentices who may not have got through the interview process without the support from Next Step Transitions CIC. The local companies who are involved with Next Step Transitions CIC now have a better understanding of the barriers to autistic people in employment and how these can be overcome to achieve successful employees. We also created a Connections Club which allows young autistic individuals to have a social space that they feel comfortable in. The club runs once a week and currently has a capacity of 10 which we hope to increase in future.

Consultation with stakeholders

The main stakeholders of Next Step Transitions CIC are young autistic people, their parents/guardians, local schools that they attend, local businesses and universities. The Directors of the company have worked in the education and careers service in the local area for many years. They have consulted with the Special Educational Needs Co-ordinators in all the schools that they are currently working in with via meetings to gain an insight into the areas that they need support for the young autistic people transitioning from school to the next stage of education, training or employment. They also provide referrals to the programme. The schools have pointed out through their feedback that this support would also be useful for the primary to secondary school transition and therefore the company is looking into the possibility of this in the future. They have consulted with the young autistic people directly via both informal and formal interviews/chats in the schools that they have been working in as well as pre-programme questionnaires and post-programme questionnaires. As parents/guardians are involved throughout the transitions process they are consulted orally regarding the needs of the young person and asked to complete pre-programme information forms, most feedback post process is provided via testimonials. Next Step Transitions CIC has consulted directly with local businesses and university for feedback within the 2025 financial year in an informal manner but will consider formalising this in the future.

Directors' remuneration

Full details are found in the accounts. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
8 September 2026

And signed on behalf of the board by:
Name: Joanne Martin
Status: Director