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REGISTERED NUMBER: 06730351 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Stepping Stones for Business Limited

Stepping Stones for Business Limited (Registered number: 06730351)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Stepping Stones for Business Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Ms R Russell





REGISTERED OFFICE: Brockmanton Court
Puddleston
Nr. Leominster
HR6 0QU





REGISTERED NUMBER: 06730351 (England and Wales)





ACCOUNTANTS: JCR Business Services Limited
101 Bushey Grove Road
Bushey
Hertfordshire
WD23 2JN

Stepping Stones for Business Limited (Registered number: 06730351)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,160 2,677

CURRENT ASSETS
Debtors 5 3,909 1,776
Prepayments and accrued income 803 902
Cash at bank and in hand 12,338 14,072
17,050 16,750
CREDITORS
Amounts falling due within one year 6 6,594 6,869
NET CURRENT ASSETS 10,456 9,881
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,616

12,558

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 12,614 12,556
SHAREHOLDERS' FUNDS 12,616 12,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:





Ms R Russell - Director


Stepping Stones for Business Limited (Registered number: 06730351)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Stepping Stones for Business Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Stepping Stones for Business Limited (Registered number: 06730351)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 6,711
Additions 150
At 31 March 2024 6,861
DEPRECIATION
At 1 April 2023 4,034
Charge for year 667
At 31 March 2024 4,701
NET BOOK VALUE
At 31 March 2024 2,160
At 31 March 2023 2,677

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 2,901 936
Other debtors 1,008 840
3,909 1,776

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 4,383 2,690
Taxation and social security 403 1,931
Other creditors 1,808 2,248
6,594 6,869