ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 10557691

STEPKAY72 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

STEPKAY72 LIMITED

REGISTERED NUMBER: 10557691

BALANCE SHEET

AS AT 31 MARCH 2026

	31 March	31 January
	2026	2025
Note	£	£

Fixed assets
Tangible assets	4		-		280
			-		280
Current assets
Debtors: amounts falling due within one year	5	258		337
Cash at bank and in hand	6	25,671		6,090
		25,929		6,427
Creditors: amounts falling due within one year	7	(25,829)		(7,140)
Net current assets/(liabilities)			100		(713)
Total assets less current liabilities			100		(433)

Net assets/(liabilities)			100		(433)

Capital and reserves
Called up share capital	100	100
Profit and loss account	-	(533)
	100	(433)

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STEPKAY72 LIMITED

REGISTERED NUMBER: 10557691

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2026.

................................................

Paul Avey

Director

The notes on pages 3 to 6 form part of these financial statements.

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STEPKAY72 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Stepkay72 Limited is a private company, limited by its share capital, incorporated in England and Wales. The principal activity of the Company throughout the period was that of the provision of consultancy services. The Company permanently ceased to trade on 31 March 2026.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

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STEPKAY72 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings

25%

reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2 (2025 - 2).

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STEPKAY72 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Fixtures and fittings
		£

	At 1 February 2025	1,973
	Disposals	(1,973)
	At 31 March 2026	-

	At 1 February 2025	1,693
	Charge for the period on owned assets	70
	Disposals	(1,763)
	At 31 March 2026	-
	Net book value
	At 31 March 2026	-
	At 31 January 2025	280

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STEPKAY72 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

Debtors

					31 March	31 January
					2026	2025
					£	£


Other debtors	-	74
Prepayments and accrued income	258	263
	258	337

Cash at bank and in hand	25,671	6,090
	25,671	6,090

Corporation tax	4,127	1
Other creditors	21,702	5,915
Accruals and deferred income	-	1,224
	25,829	7,140

8.	Controlling party

The Company is controlled by the director, Paul Avey, by virtue of his shareholding, as described in the directors' report.

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