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Company Registration No. 04867300 (England and Wales)
STEP Design Limited Unaudited accounts for the year ended 31 March 2024
STEP Design Limited Unaudited accounts Contents
Page
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STEP Design Limited Company Information for the year ended 31 March 2024
Director
Robert William Hodgson
Company Number
04867300 (England and Wales)
Registered Office
46 Grousemoor Drive Ashington NE63 8LU
Accountants
Checkbook Accountancy Limited 46-47 The Square Guidepost Choppington Northumberland NE62 5BY
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STEP Design Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
606 
758 
Current assets
Debtors
4,786 
5,735 
Cash at bank and in hand
30,731 
22,275 
35,517 
28,010 
Creditors: amounts falling due within one year
(18,838)
(19,281)
Net current assets
16,679 
8,729 
Net assets
17,285 
9,487 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
17,283 
9,485 
Shareholders' funds
17,285 
9,487 
For the year ending 31 March 2024 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 24 September 2024 and were signed on its behalf by
Robert William Hodgson Director Company Registration No. 04867300
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STEP Design Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
STEP Design Limited is a private company, limited by shares, registered in England and Wales, registration number 04867300. The registered office is 46 Grousemoor Drive, Ashington, NE63 8LU.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2023
3,032 
At 31 March 2024
3,032 
Depreciation
At 1 April 2023
2,274 
Charge for the year
152 
At 31 March 2024
2,426 
Net book value
At 31 March 2024
606 
At 31 March 2023
758 
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STEP Design Limited Notes to the Accounts for the year ended 31 March 2024
5
Average number of employees
During the year the average number of employees was 0 (2023: 1).
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