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REGISTERED NUMBER: SC255951 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

39 Steps Limited

39 Steps Limited (Registered number: SC255951)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


39 Steps Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Miss J Diver
Mr S Thomson





REGISTERED OFFICE: Third Floor
3 Hill Street
Edinburgh
Midlothian
EH2 3JP





REGISTERED NUMBER: SC255951 (Scotland)





ACCOUNTANTS: One Accounting Ltd
Chartered Management Accountants
Drumsheugh Toll
2 Belford Road
Edinburgh
Midlothian
EH4 3BL

39 Steps Limited (Registered number: SC255951)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,609 2,204

CURRENT ASSETS
Debtors 5 56,029 33,941
Cash at bank 81,244 68,479
137,273 102,420
CREDITORS
Amounts falling due within one year 6 68,719 54,941
NET CURRENT ASSETS 68,554 47,479
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,163

49,683

CREDITORS
Amounts falling due after more than one year 7 (25,707 ) (31,546 )

PROVISIONS FOR LIABILITIES (1,902 ) (551 )
NET ASSETS 48,554 17,586

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 48,454 17,486
SHAREHOLDERS' FUNDS 48,554 17,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

39 Steps Limited (Registered number: SC255951)

Statement of Financial Position - continued
30 September 2024


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 Board of Directors and authorised for issue on 16 January 2025 and were signed on its behalf by:




Miss J Diver - Director



Mr S Thomson - Director


39 Steps Limited (Registered number: SC255951)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

39 Steps Limited is a private company, limited by shares , registered in Scotland. 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 - 25% on cost
Computer equipments - 33% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

39 Steps Limited (Registered number: SC255951)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipments Totals
£    £    £   
COST
At 1 October 2023 34,613 14,383 48,996
Additions 883 6,872 7,755
At 30 September 2024 35,496 21,255 56,751
DEPRECIATION
At 1 October 2023 33,806 12,986 46,792
Charge for year 568 1,782 2,350
At 30 September 2024 34,374 14,768 49,142
NET BOOK VALUE
At 30 September 2024 1,122 6,487 7,609
At 30 September 2023 807 1,397 2,204

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 53,172 33,004
Other debtors 1,285 -
Prepayments and accrued income 1,572 937
56,029 33,941

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other loans 5,169 17,191
Trade creditors 11,561 7,327
Tax 21,121 10,246
Social security and other taxes 596 4,500
VAT 13,350 14,266
Other creditors 1,874 1,363
Directors' current accounts 48 48
Accruals and deferred income 15,000 -
68,719 54,941

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Other loans - 1-2 years 5,300 5,839
Other loans - 2-5 years 20,407 25,707
25,707 31,546

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £44,040 (2023 - £21,700) were paid to the directors .