Company Registration No. 13529726 (England and Wales)
STEP NEXT LIMITED
Unaudited Accounts
for the year ended 31 July 2025
STEP NEXT LIMITED
Unaudited Accounts
Contents
STEP NEXT LIMITED
Company Information
for the year ended 31 July 2025
Directors
Ahsan Butt
Faisal Saeed
Company Number
13529726 (England and Wales)
Registered Office
SMA House
172 Birmingham Road
West Bromwich
England
B70 6QG
Accountants
Cloud & Compliance Ltd
48 Malvern Road,
Acocks Green
Birmigham
Westmidlands
B27 6EH
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
STEP NEXT LIMITED
for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
STEP NEXT LIMITED for the year ended
31 July 2025 as set out on pages
5 -
6 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of STEP NEXT LIMITED, as a body, in accordance with the terms of our engagement letter dated 26 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of STEP NEXT LIMITED and state those matters that we have agreed to state to the Board of Directors of STEP NEXT LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STEP NEXT LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that STEP NEXT LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of STEP NEXT LIMITED. You consider that STEP NEXT LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of STEP NEXT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Cloud & Compliance Ltd
Chartered Certified Accountants
48 Malvern Road,
Acocks Green
Birmigham
Westmidlands
B27 6EH
10 June 2026
STEP NEXT LIMITED
Statement of financial position
as at 31 July 2025
Cash at bank and in hand
53,076
48,350
Creditors: amounts falling due within one year
(81,788)
(12,967)
Net current (liabilities)/assets
(6,032)
117,691
Total assets less current liabilities
(6,032)
117,691
Creditors: amounts falling due after more than one year
(150,408)
(220,000)
Net liabilities
(156,440)
(102,309)
Called up share capital
100
100
Profit and loss account
(156,540)
(102,409)
Shareholders' funds
(156,440)
(102,309)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by
Ahsan Butt
Director
Company Registration No. 13529726
STEP NEXT LIMITED
Notes to the Accounts
for the year ended 31 July 2025
STEP NEXT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13529726. The registered office is SMA House, 172 Birmingham Road, West Bromwich , England, B70 6QG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Amounts falling due within one year
Trade debtors
22,680
82,308
5
Creditors: amounts falling due within one year
2025
2024
Trade creditors
62,611
3,259
Taxes and social security
19,177
9,708
6
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
150,408
220,000
7
Average number of employees
During the year the average number of employees was 25 (2024: 25).