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Company Registration No. 09257630 (England and Wales)
STEPS TO RATIONAL LIVING Limited Filleted Accounts for the year ended 31 October 2024
STEPS TO RATIONAL LIVING Limited Filleted Accounts Contents
Page
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STEPS TO RATIONAL LIVING Limited Company Information for the year ended 31 October 2024
Director
G Viriri
Company Number
09257630 (England and Wales)
Registered Office
66 DOVEDALE ROAD BOLTON BL2 5HS
Accountants
SSJ Accountants Ltd 173A High Street Beckenham Kent BR3 1AH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of STEPS TO RATIONAL LIVING Limited for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of STEPS TO RATIONAL LIVING Limited for the year ended 31 October 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of STEPS TO RATIONAL LIVING Limited, as a body, in accordance with the terms of our engagement letter dated 8 October 2014. Our work has been undertaken solely to prepare for your approval the accounts of STEPS TO RATIONAL LIVING Limited and state those matters that we have agreed to state to the Board of Directors of STEPS TO RATIONAL LIVING Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STEPS TO RATIONAL LIVING Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that STEPS TO RATIONAL LIVING 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 profit of STEPS TO RATIONAL LIVING Limited. You consider that STEPS TO RATIONAL LIVING 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 STEPS TO RATIONAL LIVING 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.
SSJ Accountants Ltd Chartered Accountants 173A High Street Beckenham Kent BR3 1AH 11 November 2024
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STEPS TO RATIONAL LIVING Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,155 
11,792 
Current assets
Debtors
627 
756 
Cash at bank and in hand
16,165 
14,226 
16,792 
14,982 
Creditors: amounts falling due within one year
(10,153)
(5,650)
Net current assets
6,639 
9,332 
Total assets less current liabilities
19,794 
21,124 
Creditors: amounts falling due after more than one year
(3,905)
(8,164)
Net assets
15,889 
12,960 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
15,879 
12,950 
Shareholders' funds
15,889 
12,960 
For the year ending 31 October 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 her 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 and authorised for issue on 13 November 2024 and were signed on its behalf by
G Viriri Director Company Registration No. 09257630
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STEPS TO RATIONAL LIVING Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
STEPS TO RATIONAL LIVING Limited is a private company, limited by shares, registered in England and Wales, registration number 09257630. The registered office is 66 DOVEDALE ROAD, BOLTON, BL2 5HS.
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.
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
25% R.B.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2023
33,568 
Additions
5,748 
At 31 October 2024
39,316 
Depreciation
At 1 November 2023
21,776 
Charge for the year
4,385 
At 31 October 2024
26,161 
Net book value
At 31 October 2024
13,155 
At 31 October 2023
11,792 
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STEPS TO RATIONAL LIVING Limited Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
130 
- 
Accrued income and prepayments
259 
259 
389 
259 
Amounts falling due after more than one year
Accrued income and prepayments
238 
497 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,259 
4,259 
Taxes and social security
5,894 
10,357 
Loans from directors
- 
(8,966)
10,153 
5,650 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,905 
8,164 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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