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Company Registration No. 13529726 (England and Wales)
STEP NEXT LIMITED Unaudited accounts for the year ended 31 July 2023
STEP NEXT LIMITED Unaudited accounts Contents
Page
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STEP NEXT LIMITED Company Information for the year ended 31 July 2023
Directors
Ahsan Butt Faisal Saeed
Company Number
13529726 (England and Wales)
Registered Office
SMA House 172 Birmingham Road West Bromwich England B70 6QG
Accountants
Cloud & Compliance Ltd 48 Malvern Road, Acocks Green Birmigham Westmidlands B27 6EH
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of STEP NEXT LIMITED for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of STEP NEXT LIMITED for the year ended 31 July 2023 as set out on pages 5 - 6 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of STEP NEXT LIMITED, as a body, in accordance with the terms of our engagement letter dated 26 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of STEP NEXT LIMITED and state those matters that we have agreed to state to the Board of Directors of STEP NEXT LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STEP NEXT LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that STEP NEXT 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 loss of STEP NEXT LIMITED. You consider that STEP NEXT 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 STEP NEXT 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.
Cloud & Compliance Ltd Chartered Certified Accountants 48 Malvern Road, Acocks Green Birmigham Westmidlands B27 6EH 28 July 2024
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STEP NEXT LIMITED Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
26,559 
23,865 
Net current assets
26,559 
23,865 
Total assets less current liabilities
26,559 
23,865 
Creditors: amounts falling due after more than one year
(60,225)
(54,804)
Net liabilities
(33,666)
(30,939)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(33,766)
(31,039)
Shareholders' funds
(33,666)
(30,939)
For the year ending 31 July 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 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 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 of Directors and authorised for issue on 28 July 2024 and were signed on its behalf by
Ahsan Butt Director Company Registration No. 13529726
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STEP NEXT LIMITED Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
STEP NEXT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13529726. The registered office is SMA House, 172 Birmingham Road, West Bromwich , England, B70 6QG.
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.
4
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
60,225 
54,804 
5
Average number of employees
During the year the average number of employees was 19 (2022: 10).
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