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REGISTERED NUMBER: 13963691 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2025

for

First Step Designs Holdings Ltd

First Step Designs Holdings Ltd (Registered number: 13963691)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


First Step Designs Holdings Ltd (Registered number: 13963691)

Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Investments 4 489,244 489,244

CURRENT ASSETS
Debtors 5 22,495 22,495
Cash in hand 100 100
22,595 22,595
CREDITORS
Amounts falling due within one year 6 - 61,111
NET CURRENT ASSETS/(LIABILITIES) 22,595 (38,516 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

511,839

450,728

CAPITAL AND RESERVES
Called up share capital 113 113
Share premium 191,654 191,654
Retained earnings 320,072 258,961
511,839 450,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

First Step Designs Holdings Ltd (Registered number: 13963691)

Balance Sheet - continued
31st March 2025


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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd May 2025 and were signed by:





A Taylor - Director


First Step Designs Holdings Ltd (Registered number: 13963691)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

First Step Designs Holdings 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: 13963691

Registered office: Unit 12 Oldfields Business Park
Galveston Grove
Stoke-on-Trent
Staffordshire
ST4 3PE

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.

Preparation of consolidated financial statements
The financial statements contain information about First Step Designs Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.


First Step Designs Holdings Ltd (Registered number: 13963691)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st April 2024
and 31st March 2025 489,244
NET BOOK VALUE
At 31st March 2025 489,244
At 31st March 2024 489,244

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Amounts owed by group undertakings 22,495 9,995
Other debtors - 12,500
22,495 22,495

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other creditors - 61,111