REGISTERED NUMBER: 10017264 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

NEXT STEP MORTGAGE SOLUTIONS LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

C Stokes

D F R J Guitton

REGISTERED OFFICE:

10 Newnham Parade

College Road

Cheshunt

Hertfordshire

EN8 9NU

REGISTERED NUMBER:

10017264 (England and Wales)

ACCOUNTANTS:

Cook & Partners Limited

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

The directors present their report with the financial statements of the company for the year ended 28th February 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st March 2025 to the date of this report.

C Stokes

D F R J Guitton

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C Stokes - Director

2nd June 2026

FIXED ASSETS

Tangible assets

4

1,621

2,342

CURRENT ASSETS

Debtors

5

94,121

66,616

Cash at bank

23,004

57,587

117,125

124,203

CREDITORS

Amounts falling due within one year

6

6,160

15,323

NET CURRENT ASSETS

110,965

108,880

TOTAL ASSETS LESS CURRENT LIABILITIES

112,586

111,222

PROVISIONS FOR LIABILITIES

308

-

NET ASSETS

112,278

111,222

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

112,276

111,220

SHAREHOLDERS' FUNDS

112,278

111,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd June 2026 and were signed on its behalf by:

C Stokes - Director

1.	STATUTORY INFORMATION

Next Step Mortgage Solutions 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

Accounting convention

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.

Going Concern Justification

The directors have assessed various factors and risks affecting the company to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 28 February 2026 have been prepared using the going concern basis of accounting.

Revenue

Revenue - Described as turnover - is the value of commissions received for the provision of services recognised on the date of completion of the service. The services provided are exempt from VAT.

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

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st March 2025

and 28th February 2026

2,882

DEPRECIATION

At 1st March 2025

540

Charge for year

721

At 28th February 2026

1,261

NET BOOK VALUE

At 28th February 2026

1,621

At 28th February 2025

2,342

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

65,233

65,233

Directors' current accounts

28,888

-

Deferred tax asset

-

1,383

94,121

66,616

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

3,845

-

Social security and other taxes

(148

)

(148

)

Other creditors

68

197

Directors' current accounts

895

13,774

Accrued expenses

1,500

1,500

6,160

15,323

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28th February 2026 and 28th February 2025:

2026

2025

£

£

C Stokes

Balance outstanding at start of year

(13,712

)

(9,157

)

Amounts advanced

48,000

25,000

Amounts repaid

(5,400

)

(29,555

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,888

(13,712

)

This loan has been repaid within 9 months of the year end.