2023-04-01 2024-03-31 false Capium Accounts Production 1.1 10678542 bus:AbridgedAccounts 2023-04-01 2024-03-31 10678542 bus:FRS102 2023-04-01 2024-03-31 10678542 bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10678542 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10678542 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10678542 2023-04-01 2024-03-31 10678542 2024-03-31 10678542 bus:RegisteredOffice 2023-04-01 2024-03-31 10678542 core:WithinOneYear 2024-03-31 10678542 core:AfterOneYear 2024-03-31 10678542 bus:Director1 2023-04-01 2024-03-31 10678542 bus:Director1 2024-03-31 10678542 bus:Director1 2022-04-01 2023-03-31 10678542 2022-04-01 10678542 bus:LeadAgentIfApplicable 2023-04-01 2024-03-31 10678542 2022-04-01 2023-03-31 10678542 2023-03-31 10678542 core:WithinOneYear 2023-03-31 10678542 core:AfterOneYear 2023-03-31 10678542 bus:EntityAccountantsOrAuditors 2022-04-01 2023-03-31 10678542 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 10678542 bus:OrdinaryShareClass1 2024-03-31 10678542 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 10678542 bus:OrdinaryShareClass1 2023-03-31 10678542 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 10678542 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 10678542 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-03-31 10678542 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 10678542 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 10678542 core:Non-currentFinancialInstruments 2024-03-31 10678542 core:Non-currentFinancialInstruments 2023-03-31 10678542 core:RetainedEarningsAccumulatedLosses 2024-03-31 10678542 core:RetainedEarningsAccumulatedLosses 2023-03-31 10678542 dpl:Item1 2023-04-01 10678542 dpl:Item1 2024-03-31 10678542 dpl:Item1 2022-04-01 10678542 dpl:Item1 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10678542
England and Wales

 

 

 

STEP BY STEP MANAGEMENT LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Investments 3 381,241    381,241 
381,241    381,241 
Current assets      
Debtors 3,000   
Cash at bank and in hand 658    6,701 
3,658    6,701 
Creditors: amount falling due within one year (5,467)   (4,260)
Net current assets (1,809)   2,441 
 
Total assets less current liabilities 379,432    383,682 
Creditors: amount falling due after more than one year (376,995)   (382,571)
Net assets 2,437    1,111 
 

Capital and reserves
     
Profit and loss account 2,437    1,111 
Shareholders' funds 2,437    1,111 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 18 September 2024 and were signed by:


-------------------------------
Rajat Khanna
Director
1
General Information
STEP BY STEP MANAGEMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 10678542, registration address 25 Chestnut Drive, Pinner, Middlesex, HA5 1LX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023 381,241    381,241 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 381,241    381,241 

4.

Share Capital

Authorised
100 Class A shares of £0.01 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £0.01 each  
 

2