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REGISTERED NUMBER: 13681000 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

StepStack Ltd

StepStack Ltd (Registered number: 13681000)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


StepStack Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: S Moran
D O Moran





REGISTERED OFFICE: Suite 5 Corum 2
Corum Office Park
Crown way
Warmley
Bristol
BS30 8FJ





REGISTERED NUMBER: 13681000 (England and Wales)





ACCOUNTANTS: Verinder Powell Associates Ltd
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

StepStack Ltd (Registered number: 13681000)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 777 888
Tangible assets 5 530 706
1,307 1,594

CURRENT ASSETS
Debtors 6 21,489 17,874
Cash at bank 1,015 1,266
22,504 19,140
CREDITORS
Amounts falling due within one year 7 88,908 73,044
NET CURRENT LIABILITIES (66,404 ) (53,904 )
TOTAL ASSETS LESS CURRENT LIABILITIES (65,097 ) (52,310 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (65,098 ) (52,311 )
(65,097 ) (52,310 )

StepStack Ltd (Registered number: 13681000)

Balance Sheet - continued
30 September 2024


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.

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 19 April 2025 and were signed on its behalf by:





D O Moran - Director


StepStack Ltd (Registered number: 13681000)

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

1. STATUTORY INFORMATION

StepStack Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

There have been no material departures from the Financial Reporting Standard 102 1A.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licenses are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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 reducing balance
Computer equipment- 25% on reducing balance

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.


StepStack Ltd (Registered number: 13681000)

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

2. ACCOUNTING POLICIES - continued
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.

Going concern
The directors are satisfied that the company has adequate resources to continue to operate for the foreseeable future. They have therefore prepared the financial statements on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 1,110
AMORTISATION
At 1 October 2023 222
Charge for year 111
At 30 September 2024 333
NET BOOK VALUE
At 30 September 2024 777
At 30 September 2023 888

StepStack Ltd (Registered number: 13681000)

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

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 147 880 1,027
DEPRECIATION
At 1 October 2023 46 275 321
Charge for year 25 151 176
At 30 September 2024 71 426 497
NET BOOK VALUE
At 30 September 2024 76 454 530
At 30 September 2023 101 605 706

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 21,489 17,874

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other creditors 88,908 73,044

StepStack Ltd (Registered number: 13681000)

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

8. RELATED PARTY DISCLOSURES

Loans from related parties



Other related
parties

Key
management


Total
2024 £ £ £
At start of period 7,957 63,944 71,901
Advanced 1,882 12,855 14,737
Repaid - (500 ) (500 )
At end of period 9,839 76,299 86,138


Other related
parties

Key
management


Total
2023 £ £ £
At start of period - 36,623 36,623
Advanced 7,957 27,326 35,283
Repaid - (5 ) (5 )
At end of period 7,957 63,944 71,901

Loans from other related parties are interest free and repayable on demand.

Loans from key management are interest free and repayable on demand.

StepStack Ltd (Registered number: 13681000)

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

8. RELATED PARTY DISCLOSURES - continued

Loans to related parties



Other related
parties


Total
2024 £ £
At start of period - -
Advanced - -
Repaid - -
At end of period - -


Other related
parties


Total
2023 £ £
At start of period 519 519
Advanced - -
Repaid (519 ) (519 )
At end of period - -

Loans to other related parties are interest free and repayable on demand.