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REGISTERED NUMBER: 06444784 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st December 2025 |

| 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 2025

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 2025

| DIRECTORS: | Mr P J Doyle

| Mrs C L Doyle

| Mr N J Doyle

| Mr D P 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 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,366 |  | 7,468 |  |

CURRENT ASSETS

Debtors | 5 | 520,178 |  | 1,128,470 |  |

Cash at bank | 478,688 |  | 422,672 |  |

998,866 |  | 1,551,142 |  |

CREDITORS

Amounts falling due within one year | 6 | 270,249 |  | 777,118 |  |

NET CURRENT ASSETS | 728,617 |  | 774,024 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 738,983 |  | 781,492 |  |

PROVISIONS FOR LIABILITIES | 2,592 |  | 1,867 |  |

NET ASSETS | 736,391 |  | 779,625 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 736,291 |  | 779,525 |  |

SHAREHOLDERS' FUNDS | 736,391 |  | 779,625 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

| Step by Step Education Limited (Registered number: 06444784) |

Balance Sheet - continued

31st December 2025

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 31st March 2026 and were signed on its behalf by:

Mr P J Doyle - Director

| Step by Step Education Limited (Registered number: 06444784) |

Notes to the Financial Statements

for the year ended 31st December 2025

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 (2024 - 101 ) .

| Step by Step Education Limited (Registered number: 06444784) |

Notes to the Financial Statements - continued

for the year ended 31st December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st January 2025 | 31,328 |  |

| Additions | 4,727 |  |

| At 31st December 2025 | 36,055 |  |

| DEPRECIATION

| At 1st January 2025 | 23,860 |  |

| Charge for year | 1,829 |  |

| At 31st December 2025 | 25,689 |  |

| NET BOOK VALUE

| At 31st December 2025 | 10,366 |  |

| At 31st December 2024 | 7,468 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 326,200 |  | 491,793 |  |

| Other debtors | 193,978 |  | 636,677 |  |

520,178 |  | 1,128,470 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 21,676 |  | 16,496 |  |

| Taxation and social security | 241,468 |  | 329,537 |  |

| Other creditors | 7,105 |  | 431,085 |  |

270,249 |  | 777,118 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 9,982 |  | 7,741 |  |

| Between one and five years | 16,458 |  | 2,040 |  |

26,440 |  | 9,781 |  |

| Step by Step Education Limited (Registered number: 06444784) |

Notes to the Financial Statements - continued

for the year ended 31st December 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025 | 2024 |

£ | £ |

| Mr P J Doyle

| Balance outstanding at start of year | 635,204 |  | - |  |

| Amounts advanced | - |  | 635,204 |  |

| Amounts repaid | (635,204 | ) | - |  |

| 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 2025 the company was owed £188,159 by Natdan Investments Limited in the form of an interest free loan (2024 - £427,885 owed to Natdan Investments Limited, no interest charged).

10. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors.