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REGISTERED NUMBER: 12287191 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Stepping Stone Landscapes Ltd

Stepping Stone Landscapes Ltd (Registered number: 12287191)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Stepping Stone Landscapes Ltd (Registered number: 12287191)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 21,385 5,925

Current assets
Debtors 5 11,389 332
Cash at bank 68,026 60,650
79,415 60,982
Creditors: amounts falling due within
one year

6

25,593

17,110
Net current assets 53,822 43,872
Total assets less current liabilities 75,207 49,797

Creditors: amounts falling due after
more than one year

7

5,762

-
Net assets 69,445 49,797

Capital and reserves
Called up share capital 8 10 10
Retained earnings 69,435 49,787
Shareholders' funds 69,445 49,797

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Stepping Stone Landscapes Ltd (Registered number: 12287191)

Balance Sheet - continued
31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2025 and were signed on its behalf by:





J P Foy - Director


Stepping Stone Landscapes Ltd (Registered number: 12287191)

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

1. Statutory information

Stepping Stone Landscapes Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12287191

Registered office: 186 Roderick Avenue North
Peacehaven
East Sussex
BN10 8BZ

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.


Stepping Stone Landscapes Ltd (Registered number: 12287191)

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

2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Employees and directors

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

4. Tangible fixed assets
Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 November 2023 9,000 1,159 10,159
Additions 21,513 - 21,513
Disposals (4,000 ) (254 ) (4,254 )
At 31 October 2024 26,513 905 27,418
Depreciation
At 1 November 2023 3,906 328 4,234
Charge for year 4,411 382 4,793
Eliminated on disposal (2,875 ) (119 ) (2,994 )
At 31 October 2024 5,442 591 6,033
Net book value
At 31 October 2024 21,071 314 21,385
At 31 October 2023 5,094 831 5,925

Stepping Stone Landscapes Ltd (Registered number: 12287191)

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

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 9,867 -
Other debtors 1,522 332
11,389 332

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 3,437 -
Taxation and social security 18,820 13,692
Other creditors 3,336 3,418
25,593 17,110

Creditors falling due in less than one year includes liabilities of £3,437 (2023: £nil ) which are secured by the assets to which they relate.

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts 5,762 -

Creditors falling due in more than one year includes liabilities of £5,762 (2023: £nil ) which are secured by the assets to which they relate.

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary £1 10 10

9. Related party disclosures

Within debtors is £158 (2023: £942 creditor) owed by the directors.