IRIS Accounts Production v25.1.4.42 06444784 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh064447842023-12-31064447842024-12-31064447842024-01-012024-12-31064447842022-12-31064447842023-01-012023-12-31064447842023-12-3106444784ns15:EnglandWales2024-01-012024-12-3106444784ns14:PoundSterling2024-01-012024-12-3106444784ns10:Director12024-01-012024-12-3106444784ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3106444784ns10:SmallEntities2024-01-012024-12-3106444784ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3106444784ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3106444784ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3106444784ns10:FullAccounts2024-01-012024-12-3106444784ns10:Director22024-01-012024-12-3106444784ns10:CompanySecretary12024-01-012024-12-3106444784ns10:RegisteredOffice2024-01-012024-12-3106444784ns5:CurrentFinancialInstruments2024-12-3106444784ns5:CurrentFinancialInstruments2023-12-3106444784ns5:ShareCapital2024-12-3106444784ns5:ShareCapital2023-12-3106444784ns5:RetainedEarningsAccumulatedLosses2024-12-3106444784ns5:PlantMachinery2024-01-012024-12-3106444784ns5:PlantMachinery2023-12-3106444784ns5:PlantMachinery2024-12-3106444784ns5:PlantMachinery2023-12-3106444784ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3106444784ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3106444784ns5:WithinOneYear2024-12-3106444784ns5:WithinOneYear2023-12-3106444784ns5:BetweenOneFiveYears2024-12-3106444784ns5:BetweenOneFiveYears2023-12-3106444784ns5:AllPeriods2024-12-3106444784ns5:AllPeriods2023-12-31064447841ns10:Director12023-12-31064447841ns10:Director12022-12-31064447841ns10:Director12024-01-012024-12-31064447841ns10:Director12023-01-012023-12-31064447841ns10:Director12024-12-31064447841ns10:Director12023-12-31
REGISTERED NUMBER: 06444784 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st December 2024

for

Step by Step Education Limited

Step by Step Education Limited (Registered number: 06444784)






Contents of the Financial Statements
for the year ended 31st December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Step by Step Education Limited

Company Information
for the year ended 31st December 2024







DIRECTORS: Mr P Doyle
Mrs C L Doyle





SECRETARY: Mrs C L Doyle





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 06444784 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Step by Step Education Limited (Registered number: 06444784)

Balance Sheet
31st December 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,468 8,786

CURRENT ASSETS
Debtors 5 1,128,470 610,109
Cash at bank 422,672 247,730
1,551,142 857,839
CREDITORS
Amounts falling due within one year 6 777,118 291,004
NET CURRENT ASSETS 774,024 566,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

781,492

575,621

PROVISIONS FOR LIABILITIES 1,867 2,066
NET ASSETS 779,625 573,555

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 779,525 573,455
SHAREHOLDERS' FUNDS 779,625 573,555

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 by Step Education Limited (Registered number: 06444784)

Balance Sheet - continued
31st 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 20th August 2025 and were signed on its behalf by:





Mr P Doyle - Director


Step by Step Education Limited (Registered number: 06444784)

Notes to the Financial Statements
for the year ended 31st December 2024

1. STATUTORY INFORMATION

Step by Step Education Limited 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.

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 represents net invoiced services provided, excluding value added tax.

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 - 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 101 (2023 - 91 ) .

Step by Step Education Limited (Registered number: 06444784)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st January 2024
and 31st December 2024 31,328
DEPRECIATION
At 1st January 2024 22,542
Charge for year 1,318
At 31st December 2024 23,860
NET BOOK VALUE
At 31st December 2024 7,468
At 31st December 2023 8,786

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 491,793 387,134
Other debtors 636,677 222,975
1,128,470 610,109

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade creditors 16,496 8,375
Taxation and social security 329,537 267,384
Other creditors 431,085 15,245
777,118 291,004

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
as restated
£    £   
Within one year 7,741 7,741
Between one and five years 2,040 6,541
9,781 14,282

Step by Step Education Limited (Registered number: 06444784)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
as restated
£    £   
Mr P Doyle
Balance outstanding at start of year - -
Amounts advanced 635,204 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 635,204 -

The loan was repaid in full on 1st August 2025.

9. RELATED PARTY DISCLOSURES

The company is related to Natdan Investments Limited, as both companies have the same directors and shareholders.

As at 31 December 2024 the company owed £427,885 to Natdan Investments Limited in the form of an interest free loan (2023 - £221,515 owed by Natdan Investments Limited, no interest charged).

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.