STEP ACCOUNTANTS LTD

STEP ACCOUNTANTS LTD
Contents Page
For the year ended 31 July 2025

Statement of financial position	1
Notes to the financial statements	2

STEP ACCOUNTANTS LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	268	164
		268	164
Current assets
Cash at bank and in hand		362	0
Creditors: amount falling due within one year		(798)	(372)
Net current assets		(436)	(372)

Total assets less current liabilities		(168)	(208)
Creditors: amount falling due after more than one year		(945)	0
Net assets		(1,113)	(208)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(1,213)	(308)
Shareholders' funds		(1,113)	(208)

For the year ended 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 23 April 2026 and were signed by:

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Namra Asif
Director

1

STEP ACCOUNTANTS LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

STEP ACCOUNTANTS LTD is a private company, limited by shares, registered in , registration number 14986559, registration address 85 COWESBY STREET, MANCHESTER , M14 4UP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

18 Reducing Balance

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 August 2024	-	200	200
Additions	163	-	163
Disposals	-	-	-
At 31 July 2025	163	200	363
Depreciation
At 01 August 2024	-	36	36
Charge for year	29	30	59
On disposals	-	-	-
At 31 July 2025	29	66	95
Net book values
Closing balance as at 31 July 2025	134	134	268
Opening balance as at 01 August 2024	-	164	164

2

Registered Number: 14986559

STEP ACCOUNTANTS LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025