2022-05-012023-04-302023-04-30false09578595PRIMARY STEPS 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PRIMARY STEPS LIMITED

Registered Number
09578595
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

PRIMARY STEPS LIMITED
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

SIQUEIRA FARMER, Diego Jonathan

Registered Address

Linen Hall 162-168 Regent Street Room 252-254
London
W1B 5TB

Registered Number

09578595 (England and Wales)
PRIMARY STEPS LIMITED
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors6,358-
Cash at bank and on hand31,07349,017
37,43149,017
Creditors amounts falling due within one year(1,799)(3,751)
Net current assets (liabilities)35,63245,266
Total assets less current liabilities35,63245,266
Net assets35,63245,266
Capital and reserves
Called up share capital11
Profit and loss account35,63145,265
Shareholders' funds35,63245,266
The financial statements were approved and authorised for issue by the Director on 12 February 2024, and are signed on its behalf by:
SIQUEIRA FARMER, Diego Jonathan
Director
Registered Company No. 09578595
PRIMARY STEPS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Interest income
Interest income is recognised using the effective interest rate method.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year00