2023-04-012024-03-312024-03-31false11612760STEP UP SPEECH & LANGUAGE 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STEP UP SPEECH & LANGUAGE LTD

Registered Number
11612760
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

STEP UP SPEECH & LANGUAGE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

TAYLOR-JONES, Lisa

Registered Address

20 Prince Maurice Road
Plymouth
PL4 7LJ

Registered Number

11612760 (England and Wales)
STEP UP SPEECH & LANGUAGE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,45251
1,45251
Current assets
Debtors45,63822,887
Cash at bank and on hand37,207958
42,84523,845
Creditors amounts falling due within one year5(18,840)(13,337)
Net current assets (liabilities)24,00510,508
Total assets less current liabilities25,45710,559
Net assets25,45710,559
Capital and reserves
Called up share capital11
Profit and loss account25,45610,558
Shareholders' funds25,45710,559
The financial statements were approved and authorised for issue by the Director on 10 September 2024, and are signed on its behalf by:
TAYLOR-JONES, Lisa
Director
Registered Company No. 11612760
STEP UP SPEECH & LANGUAGE LTD
Notes to the Financial Statements
for the year ended 31 March 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment5
2.Average number of employees
During the year the average number of employees was 1 (2023: 2).

20242023
Average number of employees during the year12
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 23116116
Additions1,4481,448
At 31 March 241,5641,564
Depreciation and impairment
At 01 April 236565
Charge for year4747
At 31 March 24112112
Net book value
At 31 March 241,4521,452
At 31 March 235151
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables660240
Other debtors4,97822,647
Total5,63822,887
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables591171
Taxation and social security17,72012,746
Accrued liabilities and deferred income529420
Total18,84013,337