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REGISTERED NUMBER:14696769 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024

FOR

PRO FIRST STEPS LTD

PRO FIRST STEPS LTD

COMPANY INFORMATION
For The Period Ended 31 March 2024







DIRECTOR:Claire Hulme





REGISTERED OFFICE:320 FIRECREST COURT
CENTRE PARK
WARRINGTON
CHESHIRE
WA1 1RG





REGISTERED NUMBER:14696769(England and Wales)





ACCOUNTANTS:Brookson Limited
Brunel House 340 Firecrest Court
Centre Park
Warrington
Cheshire
WA1 1RG

PRO FIRST STEPS LTD (REGISTERED NUMBER: 14696769)

BALANCE SHEET
31 March 2024

31 March 2024
Notes£   £   £   £   
FIXED ASSETS
Tangible assets40

CURRENT ASSETS
Debtors511,195
Cash at bank27,762
38,957
CREDITORS
Amounts falling due within one year6(18,901)
NET CURRENT ASSETS/(LIABILITIES)20,056
TOTAL ASSETS LESS CURRENT LIABILITIES20,056

CREDITORS
Amounts falling due after more than one year70
NET ASSETS/(LIABILITIES)20,056

CAPITAL AND RESERVES
Called up share capital1
Retained earnings20,055
20,056

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for:
(a)ensuring that the Company keeps accounting records which 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 Company as at the end of each financial year and of its profit or loss 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 Company.
The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 17 April 2024 and were signed by:





Claire Hulme- Director

PRO FIRST STEPS LTD (REGISTERED NUMBER: 14696769)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024


1.STATUTORY INFORMATION

PRO FIRST STEPS LTD is a private company, limited by shares, registration number 14696769. The Registered office is 320 FIRECREST COURT, CENTRE PARK, WARRINGTON, CHESHIRE, WA1 1RG.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

2.ACCOUNTING POLICIES

Basis of accounting
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A small entities. The transition date is 1 March 2023.

The financial statements have been prepared under the historic cost convention,except that as disclosed in the accounting policies, certain items are shown at fair value. The presentational currency is in sterling which has been rounded to the nearest £1.

Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the course of the company's activities and is shown net of sales/value added tax, returns, rebates and discounts. Income is recognised when goods/services have been delivered/provided to clients should that risk and rewards of ownership have transferred to them.

Tangible fixed assets

Stocks
Stock has been valued at the lower of cost and estimated selling price less costs to sell.

Foreign currency
Transactions in foreign currency are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

Pension costs
The company operates a defined contribution pension scheme and the pension cost charge represents the contributions payable by the company to the fund in respect of the period. The assets of the scheme are held separately from those of the company in an independently administered fund.

Deferred taxation
Deferred Taxation is provided on the liability method to take account of timing differences between treatment of certain items for accounts purposes and their treatment for tax. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Leasing
Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated. Rentals payable under operating leases are charged to the statement of income and retained earnings on a sraight line basis over the period.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors loans. Bank Loans are initially measured at the present value of future payments, discounted at the market rate of interest and subsequently at amortised cost using the effective interest method. Directors Loan (being repayable on demand). Trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Going concern
The director reviews the financial position of the company from the date of approval of the accounts on an ongoing basis, and concludes that the company is able to meet all its liabilities as they fall due.

3.EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1.

4.TANGIBLE FIXED ASSETS
PRO FIRST STEPS LTD (REGISTERED NUMBER: 14696769)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024

5.DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31 March 2024
£   
Trade debtors11,195
Other debtors0
11,195
6.CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31 March 2024
   £   
Trade creditors0
Taxation and social security18,901
Other creditors0
18,901

7.CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31 March 2024
   £   
Trade creditors0

8.RECONCILIATION OF MOVEMENTS IN RESERVES
£   
Profit for the financial period66,846
Dividends(46,791)
New share capital subscribed1
Net addition to reserves20,056
Opening reserves0
Closing reserves20,056

9.TRANSITION TO FRS102

The transition to FRS102 Section 1A for Small Entities has not resulted in any changes to accounting policies to those used
previously.
PRO FIRST STEPS LTD (REGISTERED NUMBER: 14696769)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024

10.Post balance sheet events

There are no material non-adjusting post balance sheet events to report.