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COMPANY REGISTRATION NUMBER: 08482013

One Million Steps Limited

Filleted Unaudited Financial Statements

31 July 2025

One Million Steps Limited

Financial Statements

Year ended 31 July 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

One Million Steps Limited

Balance Sheet

31 July 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 6 |  | 55,530 |  | 23,484
Tangible assets | 7 |  | 202 |  | 390
|  | -------- |  | --------
|  | 55,732 |  | 23,874

Current assets

Stocks | – |  | 14,714 |
Debtors | 8 | 11,000 |  | – |
Cash at bank and in hand | 38,707 |  | 3,617 |
| -------- |  | -------- |
| 49,707 |  | 18,331 |

Creditors: amounts falling due within one year | 9 | 167,696 |  | 174,187 |
| --------- |  | --------- |
Net current liabilities |  | 117,989 |  | 155,856
|  | --------- |  | ---------
Total assets less current liabilities |  | ( 62,257) |  | ( 131,982)

Creditors: amounts falling due after more than one year | 10 |  | 22,432 |  | 26,901
|  | -------- |  | ---------
Net liabilities |  | ( 84,689) |  | ( 158,883)
|  | -------- |  | ---------

One Million Steps Limited

Balance Sheet (continued)

31 July 2025

| 2025 | 2024
Note | £ | £ | £ | £

Capital and reserves

Called up share capital |  | 1 |  | 1
Share premium account |  | 120,000 |  | –
Profit and loss account |  | ( 204,690) |  | ( 158,884)
|  | --------- |  | ---------
Shareholders deficit |  | ( 84,689) |  | ( 158,883)
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 13 April 2026 , and are signed on behalf of the board by:

Mr R S Ghoshal |
Director |

Company registration number: 08482013

One Million Steps Limited

Notes to the Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.
Going concern
The director acknowledges the losses in the company but believes that with his continued support the company is a going concern.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Development costs | - | 13% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 33% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Share based payments
Equity-settled share-based payment transactions are measured at fair value at the date of grant. The fair value is expensed on a straight-line basis over the vesting period, with a corresponding increase in equity. Cash-settled share-based payment transactions are measured at the fair value of the liability. Until the liability is settled, the fair value of the liability is re-measured at each reporting date and at the date of settlement, with any changes in fair value recognised in profit or loss for the period.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
6. Intangible assets

| Development costs
| £
Cost |
At 1 August 2024 | 61,296
Additions | 46,407
| ---------
At 31 July 2025 | 107,703
| ---------
Amortisation |
At 1 August 2024 | 37,812
Charge for the year | 14,361
| ---------
At 31 July 2025 | 52,173
| ---------
Carrying amount |
At 31 July 2025 | 55,530
| ---------
At 31 July 2024 | 23,484
| ---------

7. Tangible assets

| Equipment
| £
Cost |
At 1 August 2024 and 31 July 2025 | 1,039
| -------
Depreciation |
At 1 August 2024 | 649
Charge for the year | 188
| -------
At 31 July 2025 | 837
| -------
Carrying amount |
At 31 July 2025 | 202
| -------
At 31 July 2024 | 390
| -------

8. Debtors

| 2025 | 2024
| £ | £
Other debtors | 11,000 | –
| -------- | ----

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,334 | 5,953
Trade creditors | 1,059 | 1,181
Other creditors - Donations | 3,918 | 4,247
Other creditors | 157,385 | 162,806
| --------- | ---------
| 167,696 | 174,187
| --------- | ---------

10. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 22,432 | 26,901
| -------- | --------

11. Director's advances, credits and guarantees
During the year, the director had an interest-free, repayable on demand loan with the company. At the start of the year the director was owed £161,366, and at the end of the year the director was owed £155,585.