1 April 2024 false No description of principal activity Taxfiler 2024.6 06836831business:PrivateLimitedCompanyLtd2024-04-012025-03-31 068368312024-03-31 068368312024-04-012025-03-31 06836831business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 06836831business:AbridgedAccounts2024-04-012025-03-31 068368312025-03-31 06836831business:Director12024-04-012025-03-31 06836831business:Director22024-04-012025-03-31 06836831business:RegisteredOffice2024-04-012025-03-31 068368312024-03-31 06836831core:WithinOneYear2025-03-31 06836831core:WithinOneYear2024-03-31 06836831core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 06836831core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 06836831core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 06836831core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 06836831core:PreviouslyStatedAmount2025-03-31 06836831core:PreviouslyStatedAmount2024-03-31 06836831business:SmallEntities2024-04-012025-03-31 06836831countries:EnglandWales2024-04-012025-03-31 06836831core:LandBuildings2024-04-012025-03-31 06836831core:FurnitureFittings2024-04-012025-03-31 06836831business:OrdinaryShareClass12024-04-012025-03-31 06836831business:OrdinaryShareClass12023-04-012024-03-31 068368312023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06836831 (England and Wales)
Stepping Stones (SW) Limited Unaudited accounts for the year ended 31 March 2025
Stepping Stones (SW) Limited Unaudited accounts Contents
Page
- 2 -
Stepping Stones (SW) Limited Company Information for the year ended 31 March 2025
Directors
P Lukins J P Lukins
Company Number
06836831 (England and Wales)
Registered Office
Orchard Barn Bickenhall Taunton Somerset TA3 6UF
- 3 -
Stepping Stones (SW) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,176 
1,984 
Current assets
Inventories
63 
38 
Debtors
7,267 
13,278 
Cash at bank and in hand
8,815 
21,309 
16,145 
34,625 
Creditors: amounts falling due within one year
(16,728)
(34,448)
Net current (liabilities)/assets
(583)
177 
Total assets less current liabilities
593 
2,161 
Provisions for liabilities
Deferred tax
(224)
(377)
Net assets
369 
1,784 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
269 
1,684 
Shareholders' funds
369 
1,784 
For the year ending 31 March 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by
P Lukins Director Company Registration No. 06836831
- 4 -
Stepping Stones (SW) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Stepping Stones (SW) Limited is a private company, limited by shares, registered in England and Wales, registration number 06836831. The registered office is Orchard Barn, Bickenhall, Taunton, Somerset, TA3 6UF.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
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 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:
Land & buildings
15% straight line
Fixtures & fittings
15% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Stepping Stones (SW) Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Total 
£ 
Cost
At 1 April 2024
67,005 
At 31 March 2025
67,005 
Amortisation
At 1 April 2024
67,005 
At 31 March 2025
67,005 
Net book value
At 31 March 2025
- 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2024
43,072 
At 31 March 2025
43,072 
Depreciation
At 1 April 2024
41,088 
Charge for the year
808 
At 31 March 2025
41,896 
Net book value
At 31 March 2025
1,176 
At 31 March 2024
1,984 
6
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Transactions with related parties
During the year rent of £NIL (2023 : £835) was paid to P Lukins, a director.
8
Average number of employees
During the year the average number of employees was 9 (2024: 10).
- 6 -