Company registration number 07833239 (England and Wales)
Footsteps a Path to Change 08 Limited
Unaudited Financial Statements
For the year ended 30 June 2025
Footsteps a Path to Change 08 Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 9
Footsteps a Path to Change 08 Limited
Statement of financial position
As at 30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
254,687
232,428
Current assets
Debtors
5
166,035
777,546
Cash at bank and in hand
210,507
101,983
376,542
879,529
Creditors: amounts falling due within one year
6
(268,465)
(433,924)
Net current assets
108,077
445,605
Total assets less current liabilities
362,764
678,033
Creditors: amounts falling due after more than one year
7
(30,343)
(327,731)
Provisions for liabilities
(45,900)
(44,500)
Net assets
286,521
305,802
Capital and reserves
Called up share capital
99
99
Profit and loss reserves
286,422
305,703
Total equity
286,521
305,802
Footsteps a Path to Change 08 Limited
Statement of financial position (continued)
As at 30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 February 2026
Ms C A Davies
Director
Company registration number 07833239 (England and Wales)
Footsteps a Path to Change 08 Limited
Notes to the financial statements
For the year ended 30 June 2025
- 3 -
1
Accounting policies
Company information

Footsteps a Path to Change 08 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Landmark House, Station Road, Cheadle Hulme, SK8 7BS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life of five years. The goodwill is fully amortised.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Footsteps a Path to Change 08 Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold additions
10% per annum of the anticipated reduction in residual value
Plant and machinery
15% per annum of net book value
Fixtures, fittings and equipment
15% per annum of net book value
Computer equipment
33.3% per annum of cost
Motor vehicles
25% per annum of net book value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Footsteps a Path to Change 08 Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, loans to fellow group companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Footsteps a Path to Change 08 Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
34
33
Footsteps a Path to Change 08 Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
- 7 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
325,000
Amortisation and impairment
At 1 July 2024 and 30 June 2025
325,000
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
4
Tangible fixed assets
Leasehold additions
Plant and machinery
Fixtures, fittings and equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 July 2024
189,995
19,353
52,374
29,729
40,400
331,851
Additions
-
0
8,510
-
0
7,477
39,349
55,336
Disposals
-
0
(666)
(2,997)
(1,357)
-
0
(5,020)
At 30 June 2025
189,995
27,197
49,377
35,849
79,749
382,167
Depreciation and impairment
At 1 July 2024
21,583
8,009
30,902
28,023
10,906
99,423
Depreciation charged in the year
7,000
1,617
3,221
3,135
15,721
30,694
Eliminated in respect of disposals
-
0
(100)
(1,407)
(1,130)
-
0
(2,637)
At 30 June 2025
28,583
9,526
32,716
30,028
26,627
127,480
Carrying amount
At 30 June 2025
161,412
17,671
16,661
5,821
53,122
254,687
At 30 June 2024
168,412
11,344
21,472
1,706
29,494
232,428
Footsteps a Path to Change 08 Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
- 8 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,255
115,099
Amounts owed by group undertakings
96,644
574,395
Other debtors
65,136
88,052
166,035
777,546
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
13,653
12,828
Taxation and social security
99,871
128,140
Other creditors
154,941
292,956
268,465
433,924

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
30,343
327,731
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
40,537

8
Security

Amounts due under finance leases and hire purchase contracts are secured against the assets which they relate to.

9
Operating lease commitments
As lessee
Footsteps a Path to Change 08 Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
9
Operating lease commitments
(Continued)
- 9 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
38,788
7,234
10
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors Loan Account
3.75
68,348
107,605
1,162
(129,729)
47,386
68,348
107,605
1,162
(129,729)
47,386
11
Parent company

The ultimate parent company is Footsteps New Beginnings Limited, incorporated in England and Wales. The Registered Office address is Landmark House, Station Road, Cheadle Hulme, SK8 7BS.

2025-06-30 2024-07-01 false false false 04 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Ms C A Davies 07833239 2024-07-01 2025-06-30 07833239 2025-06-30 07833239 2024-06-30 07833239 core:LeaseholdImprovements 2025-06-30 07833239 core:PlantMachinery 2025-06-30 07833239 core:FurnitureFittings 2025-06-30 07833239 core:ComputerEquipment 2025-06-30 07833239 core:MotorVehicles 2025-06-30 07833239 core:LeaseholdImprovements 2024-06-30 07833239 core:PlantMachinery 2024-06-30 07833239 core:FurnitureFittings 2024-06-30 07833239 core:ComputerEquipment 2024-06-30 07833239 core:MotorVehicles 2024-06-30 07833239 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 07833239 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 07833239 core:CurrentFinancialInstruments 2025-06-30 07833239 core:CurrentFinancialInstruments 2024-06-30 07833239 core:Non-currentFinancialInstruments 2025-06-30 07833239 core:Non-currentFinancialInstruments 2024-06-30 07833239 core:ShareCapital 2025-06-30 07833239 core:ShareCapital 2024-06-30 07833239 core:RetainedEarningsAccumulatedLosses 2025-06-30 07833239 core:RetainedEarningsAccumulatedLosses 2024-06-30 07833239 bus:Director1 2024-07-01 2025-06-30 07833239 core:Goodwill 2024-07-01 2025-06-30 07833239 core:LeaseholdImprovements 2024-07-01 2025-06-30 07833239 core:PlantMachinery 2024-07-01 2025-06-30 07833239 core:FurnitureFittings 2024-07-01 2025-06-30 07833239 core:ComputerEquipment 2024-07-01 2025-06-30 07833239 core:MotorVehicles 2024-07-01 2025-06-30 07833239 2023-07-01 2024-06-30 07833239 core:Goodwill 2024-06-30 07833239 core:Goodwill 2025-06-30 07833239 core:Goodwill 2024-06-30 07833239 core:LeaseholdImprovements 2024-06-30 07833239 core:PlantMachinery 2024-06-30 07833239 core:FurnitureFittings 2024-06-30 07833239 core:ComputerEquipment 2024-06-30 07833239 core:MotorVehicles 2024-06-30 07833239 2024-06-30 07833239 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07833239 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07833239 bus:FRS102 2024-07-01 2025-06-30 07833239 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 07833239 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP