Step By Step Day Nursery Ltd

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of Step By Step Day Nursery Ltd For The Year Ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Step By Step Day Nursery Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Step By Step Day Nursery Ltd , as a body, in accordance with the terms of our engagement letter dated 26 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of Step By Step Day Nursery Ltd and state those matters that we have agreed to state to the directors of Step By Step Day Nursery Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Step By Step Day Nursery Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Step By Step Day Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Step By Step Day Nursery Ltd . You consider that Step By Step Day Nursery Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Step By Step Day Nursery Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

10 November 2025

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

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Step By Step Day Nursery Ltd

Abridged Balance Sheet

As At 31 March 2025

Abridged Balance Sheet

Registered number: 06796884

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,409		1,878

			1,409		1,878
CURRENT ASSETS
Debtors		-		6,421
Cash at bank and in hand		169,793		165,839

		169,793		172,260
Creditors: Amounts Falling Due Within One Year		(137,135 )		(99,998 )

NET CURRENT ASSETS (LIABILITIES)			32,658		72,262

TOTAL ASSETS LESS CURRENT LIABILITIES			34,067		74,140

NET ASSETS			34,067		74,140

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			33,967		74,040

SHAREHOLDERS' FUNDS			34,067		74,140

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Step By Step Day Nursery Ltd

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Joyce Hendle

Director

10 November 2025

The notes on pages 4 to 5 form part of these financial statements.

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Step By Step Day Nursery Ltd

Notes to the Abridged Financial Statements

For The Year Ended 31 March 2025

Notes to the Abridged Financial Statements

1. General Information

Step By Step Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06796884 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% reducing balance basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

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Step By Step Day Nursery Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	2	2
Sales, marketing and distribution	31	33

	33	35

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	12,476

As at 31 March 2025	12,476

Depreciation
As at 1 April 2024	10,598
Provided during the period	469

As at 31 March 2025	11,067

Net Book Value
As at 31 March 2025	1,409

As at 1 April 2024	1,878

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

6. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	50,000	60,000

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