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Company Registration No. 09257630 (England and Wales)
STEPS TO RATIONAL LIVING Limited Filleted Accounts for the year ended 31 October 2023
STEPS TO RATIONAL LIVING Limited Filleted Accounts Contents
Page
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STEPS TO RATIONAL LIVING Limited Company Information for the year ended 31 October 2023
Director
G Viriri
Company Number
09257630 (England and Wales)
Registered Office
66 DOVEDALE ROAD BOLTON BL2 5HS
Accountants
SSJ Accountants Ltd 173A High Street Beckenham Kent BR3 1AH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of STEPS TO RATIONAL LIVING Limited for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of STEPS TO RATIONAL LIVING Limited for the year ended 31 October 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of STEPS TO RATIONAL LIVING Limited, as a body, in accordance with the terms of our engagement letter dated 8 October 2014. Our work has been undertaken solely to prepare for your approval the accounts of STEPS TO RATIONAL LIVING Limited and state those matters that we have agreed to state to the Board of Directors of STEPS TO RATIONAL LIVING Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STEPS TO RATIONAL LIVING Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that STEPS TO RATIONAL LIVING Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of STEPS TO RATIONAL LIVING Limited. You consider that STEPS TO RATIONAL LIVING Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of STEPS TO RATIONAL LIVING Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
SSJ Accountants Ltd Chartered Accountants 173A High Street Beckenham Kent BR3 1AH 9 November 2023
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STEPS TO RATIONAL LIVING Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,792 
13,497 
Current assets
Debtors
756 
633 
Cash at bank and in hand
14,226 
18,667 
14,982 
19,300 
Creditors: amounts falling due within one year
(5,650)
(16,454)
Net current assets
9,332 
2,846 
Total assets less current liabilities
21,124 
16,343 
Creditors: amounts falling due after more than one year
(8,164)
(12,423)
Net assets
12,960 
3,920 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
12,950 
3,910 
Shareholders' funds
12,960 
3,920 
For the year ending 31 October 2023 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 November 2023 and were signed on its behalf by
G Viriri Director Company Registration No. 09257630
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STEPS TO RATIONAL LIVING Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
STEPS TO RATIONAL LIVING Limited is a private company, limited by shares, registered in England and Wales, registration number 09257630. The registered office is 66 DOVEDALE ROAD, BOLTON, BL2 5HS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% R.B.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2022
31,343 
Additions
2,225 
At 31 October 2023
33,568 
Depreciation
At 1 November 2022
17,846 
Charge for the year
3,930 
At 31 October 2023
21,776 
Net book value
At 31 October 2023
11,792 
At 31 October 2022
13,497 
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STEPS TO RATIONAL LIVING Limited Notes to the Accounts for the year ended 31 October 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
(382)
Accrued income and prepayments
259 
259 
259 
(123)
Amounts falling due after more than one year
Accrued income and prepayments
497 
756 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,259 
4,259 
Taxes and social security
10,357 
17,701 
Loans from directors
(8,966)
(5,506)
5,650 
16,454 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
8,164 
12,423 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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