1 December 2022 false No description of principal activity Taxfiler 2024.6 12997013business:PrivateLimitedCompanyLtd2022-12-012024-02-29 129970132022-11-30 129970132022-12-012024-02-29 12997013business:AuditExempt-NoAccountantsReport2022-12-012024-02-29 12997013business:FilletedAccounts2022-12-012024-02-29 129970132024-02-29 12997013business:Director12022-12-012024-02-29 12997013business:RegisteredOffice2022-12-012024-02-29 129970132022-11-30 12997013core:WithinOneYear2024-02-29 12997013core:WithinOneYear2022-11-30 12997013core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 12997013core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 12997013core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 12997013core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 12997013core:PreviouslyStatedAmount2024-02-29 12997013core:PreviouslyStatedAmount2022-11-30 12997013business:SmallEntities2022-12-012024-02-29 12997013countries:EnglandWales2022-12-012024-02-29 12997013core:MotorVehicles2022-12-012024-02-29 12997013core:MotorVehicles2022-11-30 12997013core:MotorVehicles2024-02-29 129970132021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 12997013 (England and Wales)
STEPA CONTRACTORS LTD Unaudited accounts for the period from 1 December 2022 to 29 February 2024
STEPA CONTRACTORS LTD Unaudited accounts Contents
Page
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STEPA CONTRACTORS LTD Company Information for the period from 1 December 2022 to 29 February 2024
Director
Zygimantas STEPANAVICIUS
Company Number
12997013 (England and Wales)
Registered Office
23 WESTMORELAND AVENUE WELLING KENT DA16 2QB ENGLAND
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STEPA CONTRACTORS LTD Statement of financial position as at 29 February 2024
2024 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,774 
21,490 
Current assets
Debtors
59,615 
1,827 
Cash at bank and in hand
28,739 
46,886 
88,354 
48,713 
Creditors: amounts falling due within one year
(95,730)
(44,637)
Net current (liabilities)/assets
(7,376)
4,076 
Net assets
7,398 
25,566 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
7,298 
25,466 
Shareholders' funds
7,398 
25,566 
For the period ending 29 February 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.
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 5 September 2024 and were signed on its behalf by
Zygimantas STEPANAVICIUS Director Company Registration No. 12997013
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STEPA CONTRACTORS LTD Notes to the Accounts for the period from 1 December 2022 to 29 February 2024
1
Statutory information
STEPA CONTRACTORS LTD is a private company, limited by shares, registered in England and Wales, registration number 12997013. The registered office is 23 WESTMORELAND AVENUE, WELLING, KENT, DA16 2QB, ENGLAND.
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
These financial statements for the period from 1 December 2022 to 29 February 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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:
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 December 2022
21,490 
At 29 February 2024
21,490 
Depreciation
Charge for the period
6,716 
At 29 February 2024
6,716 
Net book value
At 29 February 2024
14,774 
At 30 November 2022
21,490 
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STEPA CONTRACTORS LTD Notes to the Accounts for the period from 1 December 2022 to 29 February 2024
5
Debtors
2024 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,452 
- 
Accrued income and prepayments
13,950 
- 
Other debtors
44,213 
1,827 
59,615 
1,827 
6
Creditors: amounts falling due within one year
2024 
2022 
£ 
£ 
Bank loans and overdrafts
9,954 
16,659 
VAT
7,756 
14,229 
Trade creditors
2,600 
100 
Taxes and social security
75,420 
13,649 
95,730 
44,637 
7
Average number of employees
During the period the average number of employees was 1 (2022: 1).
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