2023-02-202024-02-292024-02-29false14677618STEP GROUP UK LIMITED2024-10-2341100iso4217:GBPxbrli:pure146776182023-02-20146776182024-02-29146776182023-02-202024-02-29146776182023-02-19146776182023-02-19146776182023-02-192023-02-1914677618bus:SmallEntities2023-02-202024-02-2914677618bus:AuditExempt-NoAccountantsReport2023-02-202024-02-2914677618bus:FullAccounts2023-02-202024-02-2914677618bus:PrivateLimitedCompanyLtd2023-02-202024-02-2914677618core:WithinOneYear2024-02-2914677618core:AfterOneYear2024-02-2914677618core:WithinOneYear2023-02-1914677618core:AfterOneYear2023-02-1914677618core:ShareCapital2024-02-2914677618core:SharePremium2024-02-2914677618core:RevaluationReserve2024-02-2914677618core:OtherReservesSubtotal2024-02-2914677618core:RetainedEarningsAccumulatedLosses2024-02-2914677618core:ShareCapital2023-02-1914677618core:SharePremium2023-02-1914677618core:RevaluationReserve2023-02-1914677618core:OtherReservesSubtotal2023-02-1914677618core:RetainedEarningsAccumulatedLosses2023-02-1914677618core:LandBuildings2024-02-2914677618core:PlantMachinery2024-02-2914677618core:Vehicles2024-02-2914677618core:FurnitureFittings2024-02-2914677618core:OfficeEquipment2024-02-2914677618core:NetGoodwill2024-02-2914677618core:IntangibleAssetsOtherThanGoodwill2024-02-2914677618core:ListedExchangeTraded2024-02-2914677618core:UnlistedNon-exchangeTraded2024-02-2914677618core:LandBuildings2023-02-1914677618core:PlantMachinery2023-02-1914677618core:Vehicles2023-02-1914677618core:FurnitureFittings2023-02-1914677618core:OfficeEquipment2023-02-1914677618core:NetGoodwill2023-02-1914677618core:IntangibleAssetsOtherThanGoodwill2023-02-1914677618core:ListedExchangeTraded2023-02-1914677618core:UnlistedNon-exchangeTraded2023-02-1914677618core:LandBuildings2023-02-202024-02-2914677618core:PlantMachinery2023-02-202024-02-2914677618core:Vehicles2023-02-202024-02-2914677618core:FurnitureFittings2023-02-202024-02-2914677618core:OfficeEquipment2023-02-202024-02-2914677618core:NetGoodwill2023-02-202024-02-2914677618core:IntangibleAssetsOtherThanGoodwill2023-02-202024-02-2914677618core:ListedExchangeTraded2023-02-202024-02-2914677618core:UnlistedNon-exchangeTraded2023-02-202024-02-2914677618core:MoreThanFiveYears2023-02-202024-02-2914677618core:Non-currentFinancialInstruments2024-02-2914677618core:Non-currentFinancialInstruments2023-02-1914677618dpl:CostSales2023-02-202024-02-2914677618dpl:DistributionCosts2023-02-202024-02-2914677618core:LandBuildings2023-02-202024-02-2914677618core:PlantMachinery2023-02-202024-02-2914677618core:Vehicles2023-02-202024-02-2914677618core:FurnitureFittings2023-02-202024-02-2914677618core:OfficeEquipment2023-02-202024-02-2914677618dpl:AdministrativeExpenses2023-02-202024-02-2914677618core:NetGoodwill2023-02-202024-02-2914677618core:IntangibleAssetsOtherThanGoodwill2023-02-202024-02-2914677618dpl:GroupUndertakings2023-02-202024-02-2914677618dpl:ParticipatingInterests2023-02-202024-02-2914677618dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-202024-02-2914677618core:ListedExchangeTraded2023-02-202024-02-2914677618dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-202024-02-2914677618core:UnlistedNon-exchangeTraded2023-02-202024-02-2914677618dpl:CostSales2023-02-192023-02-1914677618dpl:DistributionCosts2023-02-192023-02-1914677618core:LandBuildings2023-02-192023-02-1914677618core:PlantMachinery2023-02-192023-02-1914677618core:Vehicles2023-02-192023-02-1914677618core:FurnitureFittings2023-02-192023-02-1914677618core:OfficeEquipment2023-02-192023-02-1914677618dpl:AdministrativeExpenses2023-02-192023-02-1914677618core:NetGoodwill2023-02-192023-02-1914677618core:IntangibleAssetsOtherThanGoodwill2023-02-192023-02-1914677618dpl:GroupUndertakings2023-02-192023-02-1914677618dpl:ParticipatingInterests2023-02-192023-02-1914677618dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-192023-02-1914677618core:ListedExchangeTraded2023-02-192023-02-1914677618dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-192023-02-1914677618core:UnlistedNon-exchangeTraded2023-02-192023-02-1914677618core:NetGoodwill2024-02-2914677618core:IntangibleAssetsOtherThanGoodwill2024-02-2914677618core:LandBuildings2024-02-2914677618core:PlantMachinery2024-02-2914677618core:Vehicles2024-02-2914677618core:FurnitureFittings2024-02-2914677618core:OfficeEquipment2024-02-2914677618core:AfterOneYear2024-02-2914677618core:WithinOneYear2024-02-2914677618core:ListedExchangeTraded2024-02-2914677618core:UnlistedNon-exchangeTraded2024-02-2914677618core:ShareCapital2024-02-2914677618core:SharePremium2024-02-2914677618core:RevaluationReserve2024-02-2914677618core:OtherReservesSubtotal2024-02-2914677618core:RetainedEarningsAccumulatedLosses2024-02-2914677618core:NetGoodwill2023-02-1914677618core:IntangibleAssetsOtherThanGoodwill2023-02-1914677618core:LandBuildings2023-02-1914677618core:PlantMachinery2023-02-1914677618core:Vehicles2023-02-1914677618core:FurnitureFittings2023-02-1914677618core:OfficeEquipment2023-02-1914677618core:AfterOneYear2023-02-1914677618core:WithinOneYear2023-02-1914677618core:ListedExchangeTraded2023-02-1914677618core:UnlistedNon-exchangeTraded2023-02-1914677618core:ShareCapital2023-02-1914677618core:SharePremium2023-02-1914677618core:RevaluationReserve2023-02-1914677618core:OtherReservesSubtotal2023-02-1914677618core:RetainedEarningsAccumulatedLosses2023-02-1914677618core:NetGoodwill2023-02-1914677618core:IntangibleAssetsOtherThanGoodwill2023-02-1914677618core:LandBuildings2023-02-1914677618core:PlantMachinery2023-02-1914677618core:Vehicles2023-02-1914677618core:FurnitureFittings2023-02-1914677618core:OfficeEquipment2023-02-1914677618core:AfterOneYear2023-02-1914677618core:WithinOneYear2023-02-1914677618core:ListedExchangeTraded2023-02-1914677618core:UnlistedNon-exchangeTraded2023-02-1914677618core:ShareCapital2023-02-1914677618core:SharePremium2023-02-1914677618core:RevaluationReserve2023-02-1914677618core:OtherReservesSubtotal2023-02-1914677618core:RetainedEarningsAccumulatedLosses2023-02-1914677618core:AfterOneYear2023-02-202024-02-2914677618core:WithinOneYear2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:CostValuation2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-202024-02-2914677618core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2914677618core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2914677618core:Non-currentFinancialInstrumentscore:CostValuation2023-02-1914677618core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-1914677618core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-1914677618core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-1914677618core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-1914677618core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-1914677618core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-1914677618core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-1914677618core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-1914677618bus:Director12023-02-202024-02-2914677618bus:Director22023-02-202024-02-29

STEP GROUP UK LIMITED

Registered Number
14677618
(England and Wales)

Unaudited Financial Statements for the Period ended
29 February 2024

STEP GROUP UK LIMITED
Company Information
for the period from 20 February 2023 to 29 February 2024

Directors

AI, Di
WOON, Karkeong

Registered Address

20-22 Wenlock Road
London
N1 7GU

Registered Number

14677618 (England and Wales)
STEP GROUP UK LIMITED
Statement of Financial Position
29 February 2024

Notes

2024

£

£

Current assets
Debtors39,546
Cash at bank and on hand16,450
25,996
Creditors amounts falling due within one year4(12,214)
Net current assets (liabilities)13,782
Total assets less current liabilities13,782
Net assets13,782
Capital and reserves
Called up share capital100
Profit and loss account13,682
Shareholders' funds13,782
The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2024, and are signed on its behalf by:
WOON, Karkeong
Director
Registered Company No. 14677618
STEP GROUP UK LIMITED
Notes to the Financial Statements
for the period ended 29 February 2024

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 compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
2.Average number of employees

2024
Average number of employees during the year2
3.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables4,899
Other debtors4,290
Prepayments and accrued income357
Total9,546
4.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables3,229
Amounts owed to related parties5,775
Taxation and social security3,210
Total12,214