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Registration number: SC255584

Front Step Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Front Step Ltd

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 6

Front Step Ltd

Company Information

Directors | Mr D Greig Ms L Macaulay

Registered office | Dean Cottage Ferry Road North Queensferry KY11 1HW

Accountants | Ross McConnell Chartered Accountant3 High Street Kinross KY13 8AW

Front Step Ltd

(Registration number: SC255584)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Tangible Assets | 4 | 1,117 | 1,172
Current assets |  |  |
Cash at bank and in hand |  | 92,555 | 97,004
Creditors: Amounts falling due within one year | 5 | (61,501) | (57,250)
Net current assets |  | 31,054 | 39,754
Net assets |  | 32,171 | 40,926
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Retained earnings |  | 32,169 | 40,924
Shareholders' funds |  | 32,171 | 40,926

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 February 2026 and signed on its behalf by:

......................................... Mr D Greig Director | ......................................... Ms L Macaulay Director |

Front Step Ltd

Statement of Changes in Equity for the Year Ended 31 October 2025

| Share capital £ | Profit and loss account £ | Total £
At 1 November 2024 | 2 | 40,924 | 40,926
Profit for the year | - | 173,245 | 173,245
Total comprehensive income | - | 173,245 | 173,245
Dividends | - | (182,000) | (182,000)
At 31 October 2025 | 2 | 32,169 | 32,171

| Share capital £ | Retained earnings £ | Total £
At 1 November 2023 | 2 | 45,959 | 45,961
Profit for the year | - | 163,965 | 163,965
Dividends | - | (169,000) | (169,000)
At 31 October 2024 | 2 | 40,924 | 40,926

Front Step Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Dean Cottage
Ferry Road
North Queensferry
KY11 1HW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Front Step Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Equipment | 25% straight line
Fixtures and fittings | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Front Step Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible Assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 18,774 | 18,774
Additions | 724 | 724
At 31 October 2025 | 19,498 | 19,498
Depreciation
At 1 November 2024 | 17,602 | 17,602
Charge for the year | 779 | 779
At 31 October 2025 | 18,381 | 18,381
Carrying amount
At 31 October 2025 | 1,117 | 1,117
At 31 October 2024 | 1,172 | 1,172

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 892 | 893
Trade creditors |  | 1,500 | 1,500
Taxation and social security |  | 59,109 | 54,857
|  | 61,501 | 57,250

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2