REGISTERED NUMBER: 12268695 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Next Step Believe & Achieve Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

38,828

36,915

CURRENT ASSETS

Debtors

5

57,105

27,644

Cash at bank

5,072

18,407

62,177

46,051

CREDITORS

Amounts falling due within one year

6

16,716

27,329

NET CURRENT ASSETS

45,461

18,722

TOTAL ASSETS LESS CURRENT LIABILITIES

84,289

55,637

PROVISIONS FOR LIABILITIES

1,170

879

NET ASSETS

83,119

54,758

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,019

54,658

83,119

54,758

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mr AL Kannenberg - Director

Mrs T L Kannenberg - Director

1.	STATUTORY INFORMATION

Next Step Believe & Achieve Limited 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:

12268695

Registered office:

Ebenezer House

Ryecroft

Newcastle-Under-Lyme

Staffordshire

ST5 2BE

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and 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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

36,303

6,737

-

43,040

Additions

-

3,304

538

3,842

At 31 March 2025

36,303

10,041

538

46,882

DEPRECIATION

At 1 April 2024

2,904

3,221

-

6,125

Charge for year

727

1,023

179

1,929

At 31 March 2025

3,631

4,244

179

8,054

NET BOOK VALUE

At 31 March 2025

32,672

5,797

359

38,828

At 31 March 2024

33,399

3,516

-

36,915

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

56,889

27,438

Other debtors

216

206

57,105

27,644

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

6,333

12,722

Taxation and social security

8,343

12,669

Other creditors

2,040

1,938

16,716

27,329