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Unaudited Financial Statements for the Year Ended 31 December 2024

for

Step Up (Housing, Employability &
Community Support Services) Ltd

Step Up (Housing, Employability &
Community Support Services) Ltd (Registered number: SC451532)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Step Up (Housing, Employability &
Community Support Services) Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: K MacVicar
C Devlin
L Devlin





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC451532 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

Step Up (Housing, Employability &
Community Support Services) Ltd (Registered number: SC451532)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,690 45,647

CURRENT ASSETS
Debtors 5 407,617 511,881
Cash at bank and in hand 293,202 86,923
700,819 598,804
CREDITORS
Amounts falling due within one year 6 220,465 157,313
NET CURRENT ASSETS 480,354 441,491
TOTAL ASSETS LESS CURRENT
LIABILITIES

520,044

487,138

CREDITORS
Amounts falling due after more than one
year

7

(3,857

)

(14,505

)

PROVISIONS FOR LIABILITIES (4,597 ) (4,325 )
NET ASSETS 511,590 468,308

CAPITAL AND RESERVES
Called up share capital 8 104 104
Retained earnings 511,486 468,204
SHAREHOLDERS' FUNDS 511,590 468,308

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

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

Step Up (Housing, Employability &
Community Support Services) Ltd (Registered number: SC451532)

Balance Sheet - continued
31 December 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 11 June 2025 and were signed on its behalf by:




K MacVicar - Director



C Devlin - Director


Step Up (Housing, Employability &
Community Support Services) Ltd (Registered number: SC451532)

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

1. STATUTORY INFORMATION

Step Up (Housing, Employability & Community Support Services) Ltd 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 etc - 25% on reducing balance and 15% 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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Step Up (Housing, Employability &
Community Support Services) Ltd (Registered number: SC451532)

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

2. ACCOUNTING POLICIES - continued

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 28 (2023 - 26 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 95,221
Additions 2,758
At 31 December 2024 97,979
DEPRECIATION
At 1 January 2024 49,574
Charge for year 8,715
At 31 December 2024 58,289
NET BOOK VALUE
At 31 December 2024 39,690
At 31 December 2023 45,647

5. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Trade debtors 188,020 149,164
Other debtors 6,086 18,028
194,106 167,192

Amounts falling due after more than one year:
Amounts owed by associates 213,511 344,689

Aggregate amounts 407,617 511,881

Step Up (Housing, Employability &
Community Support Services) Ltd (Registered number: SC451532)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 10,648 10,648
Trade creditors 5,239 2,030
Taxation and social security 193,616 140,639
Other creditors 10,962 3,996
220,465 157,313

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 3,857 14,505

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
50 Class A Ordinary 1 50 50
50 Class B Ordinary 1 50 50
4 Class C Ordinary 1 4 4
104 104

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
K MacVicar
Balance outstanding at start of year 6,378 -
Amounts advanced 75,001 6,378
Amounts repaid (81,379 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 6,378

C Devlin
Balance outstanding at start of year 11,651 -
Amounts advanced 73,148 11,651
Amounts repaid (84,799 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 11,651

Step Up (Housing, Employability &
Community Support Services) Ltd (Registered number: SC451532)

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

10. RELATED PARTY DISCLOSURES

The ultimate controlling parties are C. Devlin and K. Macvicar, by ways of their control over Step Up Support (Scotland) Ltd, a company registered in Scotland SC702998. Step Up Support (Scotland) Ltd also has a controlling interest in Step Up Skills Ltd , a company registered in Scotland SC476414.

As at 31st December 2024 Step Up Skills Ltd was owed £473,964 (2023 - £471,564) disclosed within Other Debtors in note 8. Step Up Skills Ltd charged the company £66,000 (2023 - £36,000) management fee during the year, and £35,625 rent (2023 - £32,100). Costs of £Nil (2023 -£38,363) were incurred on behalf of Step Up Skills Ltd.

The parent company of the group is Step Up Support (Scotland) Ltd SC702998, controlled by Mr. C. Devlin and Mrs K. MacVicar. Step Up Support (Scotland) Ltd charged the company a management fee of £24,000 (2023 - £27,000) during the year and was owed £260,453 (2023 - £126,875) by the company.