1 August 2022 false No description of principal activity Taxfiler 2024.1 OC438520business:LimitedLiabilityPartnershipLLP2022-08-012023-07-31 OC4385202022-07-31 OC4385202022-08-012023-07-31 OC438520business:AuditExemptWithAccountantsReport2022-08-012023-07-31 OC438520business:FullAccounts2022-08-012023-07-31 OC4385202023-07-31 OC438520business:PartnerLLP12022-08-012023-07-31 OC438520business:PartnerLLP22022-08-012023-07-31 OC438520business:RegisteredOffice2022-08-012023-07-31 OC4385202022-07-31 OC438520core:WithinOneYear2023-07-31 OC438520core:WithinOneYear2022-07-31 OC438520core:AfterOneYear2023-07-31 OC438520core:AfterOneYear2022-07-31 OC438520business:SmallEntities2022-08-012023-07-31 OC438520core:FurnitureFittings2022-08-012023-07-31 OC438520countries:EnglandWales2022-08-012023-07-31 OC438520core:FurnitureFittings2022-07-31 OC438520core:FurnitureFittings2023-07-31 OC4385202021-07-272022-07-31 iso4217:GBP xbrli:pure
Registered No. OC438520 (England and Wales)
Step by Step Counselling College LLP Unaudited accounts for the year ended 31 July 2023
Step by Step Counselling College LLP LLP Information for the year ended 31 July 2023
Designated members
Mr Simon George Cavendish Heath
Mrs Rebecca Jane Whittaker
Registered Number
OC438520 (England and Wales)
Registered Office
First Floor 7 Union Street Newton Abbot Devon TQ12 2JX
Accountants
A Sullivan Accountants 87 Fore Street Bovey Tracey Newton Abbot Devon TQ13 9AB
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Step by Step Counselling College LLP Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,426 
1,369 
Current assets
Inventories
50 
60 
Debtors
64,927 
54,324 
Cash at bank and in hand
27,848 
19,535 
92,825 
73,919 
Creditors: amounts falling due within one year
(56,439)
(47,092)
Net current assets
36,386 
26,827 
Total assets less current liabilities
37,812 
28,196 
Creditors: amounts falling due after more than one year
(37,812)
(28,196)
Net assets attributable to members
- 
- 
Represented by:
Total members' interests
For the year ending 31 July 2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 25 March 2024.
Mrs Rebecca Jane Whittaker Designated member Limited Liability Partnership Registration No. OC438520
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Step by Step Counselling College LLP Notes to the Accounts for the year ended 31 July 2023
1
Accounting policies
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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% reducing balance
2
Statutory information
Step by Step Counselling College LLP is a limited liability partnership, incorporated in England and Wales, registration number OC438520. Its registered office is First Floor, 7 Union Street, Newton Abbot, Devon, TQ12 2JX.
3
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 August 2022
1,826 
Additions
533 
At 31 July 2023
2,359 
Depreciation
At 1 August 2022
457 
Charge for the year
476 
At 31 July 2023
933 
Net book value
At 31 July 2023
1,426 
At 31 July 2022
1,369 
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Accruals
790 
800 
Deferred income
55,649 
46,292 
56,439 
47,092 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Deferred income
37,812 
28,196 
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Step by Step Counselling College LLP Notes to the Accounts for the year ended 31 July 2023
6
Loans and other debts due to members
2023 
2022 
£ 
£ 
Amounts due to members in respect of profits
(16,439)
(12,728)
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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