Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06841189 Miss Christine Holdsworth true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06841189 2025-03-31 06841189 2026-03-31 06841189 2025-04-01 2026-03-31 06841189 frs-core:CurrentFinancialInstruments 2026-03-31 06841189 frs-core:ComputerEquipment 2026-03-31 06841189 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06841189 frs-core:ComputerEquipment 2025-03-31 06841189 frs-core:FurnitureFittings 2026-03-31 06841189 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06841189 frs-core:FurnitureFittings 2025-03-31 06841189 frs-core:ShareCapital 2026-03-31 06841189 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06841189 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06841189 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06841189 frs-bus:SmallEntities 2025-04-01 2026-03-31 06841189 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06841189 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06841189 1 2025-04-01 2026-03-31 06841189 frs-bus:Director1 2025-04-01 2026-03-31 06841189 frs-bus:Director1 2025-03-31 06841189 frs-bus:Director1 2026-03-31 06841189 frs-countries:EnglandWales 2025-04-01 2026-03-31 06841189 2024-03-31 06841189 2025-03-31 06841189 2024-04-01 2025-03-31 06841189 frs-core:CurrentFinancialInstruments 2025-03-31 06841189 frs-core:ShareCapital 2025-03-31 06841189 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06841189
Steps Ahead Care & Support Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06841189
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,190 12,084
19,190 12,084
CURRENT ASSETS
Debtors 5 827,835 649,974
Cash at bank and in hand 92,909 385,368
920,744 1,035,342
Creditors: Amounts Falling Due Within One Year 6 (307,785 ) (480,273 )
NET CURRENT ASSETS (LIABILITIES) 612,959 555,069
TOTAL ASSETS LESS CURRENT LIABILITIES 632,149 567,153
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,310 ) (643 )
NET ASSETS 629,839 566,510
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 629,835 566,506
SHAREHOLDERS' FUNDS 629,839 566,510
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Christine Holdsworth
Director
3 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Steps Ahead Care & Support Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06841189 . The registered office is 6 Sandy Court Ashleigh Way, Langage Business Park, Plympton, Plymouth, Devon, PL7 5JX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 years straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
2.6. Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 95 (2025: 86)
95 86
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 7,640 55,375 63,015
Additions 9,950 4,066 14,016
As at 31 March 2026 17,590 59,441 77,031
Depreciation
As at 1 April 2025 4,855 46,076 50,931
Provided during the period 636 6,274 6,910
As at 31 March 2026 5,491 52,350 57,841
Net Book Value
As at 31 March 2026 12,099 7,091 19,190
As at 1 April 2025 2,785 9,299 12,084
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 273,393 83,951
Other debtors 554,442 566,023
827,835 649,974
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 27,830 40,933
Bank loans and overdrafts 18,399 148,270
Other creditors 53,128 47,264
Taxation and social security 208,428 243,806
307,785 480,273
Page 4
Page 5
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 4 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Miss Christine Holdsworth 349,357 308,639 (243,914 ) - 414,082
The loan is repayable on demand. Interest is charged at the recommended HMRC rate. 
9. Related Party Transactions
During the year, advances were made to Miss C E Holdsworth totalling £308,639 (2025: £257,459). The balance outstanding as at 31 March 2026, which was included in other debtors was £414,082 (2025: £349,357). Interest is charged at 2.25% / 3.75% per annum and is calculated on a monthly basis. Interest of £9,792 (2025: £8,004) was charged on the outstanding balance during the year.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Compass Training & Consultancy Limited, a company registered in England and Wales.
The company's ultimate controlling party is C Holdsworth by virtue of holding 100% of the issued share capital of Compass Training & Consultancy Limited, the company's parent undertaking.
Page 5