REGISTERED NUMBER: 02532846 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Stepscale Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Bakrie

SECRETARY:

REGISTERED OFFICE:

Irwin Mitchell Llp Belmont House

Riverside East

2 Millsands

Sheffield

South Yorkshire

S3 8DT

REGISTERED NUMBER:

02532846 (England and Wales)

ACCOUNTANTS:

Equiom (Scotland)

15a Harbour Road

Inverness

INVERNESS-SHIRE

IV1 1SY

FIXED ASSETS

Tangible assets

4

228,079

231,770

CURRENT ASSETS

Debtors

5

2,519

2,522

CREDITORS

Amounts falling due within one year

6

(1,168,327

)

(1,150,442

)

NET CURRENT LIABILITIES

(1,165,808

)

(1,147,920

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(937,729

)

(916,150

)

CAPITAL AND RESERVES

Called up share capital

7

3

3

Retained earnings

(937,732

)

(916,153

)

SHAREHOLDERS' FUNDS

(937,729

)

(916,150

)

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 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.

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 director and authorised for issue on 24 September 2025 and were signed by:

A Bakrie - Director

1.	GENERAL INFORMATION

Stepscale Limited is a company registered in United Kingdom, which was incorporated on 20th August 1990.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared in accordance with relevant accounting standards.

Revenue recognition

Revenue is recognised when it is probable that the economic benefits associated with the transaction will flow to the Company and the amount of the revenue can be measured reliably.

Expenses

All expenses are accounted for on an accruals basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

2024

2023

€

€

Freehold property

661,769

661,769

Fixtures and fittings

19,147

9,007

Accumulated depreciation

(452,837

)

(439,006

)

228,079

231,770

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

€

€

Debtor - Gröber Immobileir

2,469

-

Prepayments

50

347

Accrued income

-

2,175

2,519

2,522

The Director considers that the carrying amount of trade and other receivables approximates to their fair values. There were no impairments of trade receivables during the year ended 31st December 2024.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

€

€

Creditor

7,737

1,752

French Tax payable

462

3,501

Accruals

4,500

3,000

Deferred income

-

3,104

12,699

11,357

The Director considers that the carrying amount of trade payables approximates to their fair values.

2024

2023

€

€

Shareholder's Loan

1,155,628

1,136,435

1,155,628

1,136,435

DEPOSITS

2024

2023

€

€

Deposit received

-

2,650

-

2,650

7.	CALLED UP SHARE CAPITAL

2024

2023

Authorised

€

€

1,000 Ordinary shares at £1.00 each

Issued and fully paid

2 Ordinary shares at £1.00 each

3

3

The Company has one class of ordinary shares.