Company Registration No. 11922577 (England and Wales)
Step-Trans (Uk) Company Limited
Unaudited accounts
for the year ended 28 February 2026
Step-Trans (Uk) Company Limited
Unaudited accounts
for the year ended 28 February 2026
Step-Trans (Uk) Company Limited
Statement of Financial Position
as at 28 February 2026
Tangible fixed assets
2,802
1,843
Cash at bank and in hand
5,380
781
Creditors: amounts falling due within one year
(58,486)
(49,646)
Net current assets/(liabilities)
(50,550)
(47,831)
Total assets less current liabilities
(47,748)
(45,988)
Net assets/liabilities
(47,748)
(45,988)
Called up share capital
1
1
Profit and loss account
(47,749)
(45,989)
Shareholders' funds
(47,748)
(45,988)
For the period ending 28 February 2026 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 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 accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Step-Trans (Uk) Company Limited
Statement of Financial Position
as at 28 February 2026
The financial statements were approved by the board of directors on 01 November 2026
and signed on behalf of the board by:
.......................
Fu Kwok Lo Director
Company Registration Number 11922577
The principal activity of the company is the provision of freight forwarding, customs clearance and related logistics services. The company is a private company limited by shares, which is incorporated in England and Wales (no 11922577). The address of the registered office is 35 The Loont Winsford Cheshire CW7 1EX.
Step-Trans (Uk) Company Limited
Notes to the financial statements
for the year ended 28 February 2026
1 Compliance with Accounting Standards
The financial statements have been prepared in accordance with the Financial Reporting Standard 102 Section 1A Small Entities. There were no significant departures from that standard.
| |
Fixtures & |
Computer |
Total |
| |
fittings |
equipment |
|
| |
£ |
£ |
£ |
|
Cost
|
|
|
|
| At 28 February 2025 |
354
|
2,847
|
3,202
|
| Additions |
1,485
|
-
|
1,485
|
| Disposals |
-
|
-
|
-
|
| Revaluations |
-
|
-
|
-
|
|
|
|
|
| At 28 February 2026 |
1,839
|
2,847
|
4,687
|
|
|
|
|
|
Depreciation
|
|
|
|
| At 28 February 2025 |
173
|
1,185
|
1,358
|
| On disposals |
-
|
-
|
-
|
| Charge for the year |
194
|
332
|
526
|
| Other movements (impairment / revaluation) |
-
|
-
|
-
|
|
|
|
|
| At 28 February 2026 |
367
|
1,518
|
1,884
|
|
|
|
|
|
|
|
|
|
Net book value
|
|
|
|
| At 28 February 2026 |
1,473
|
1,330
|
2,802
|
|
|
|
|
| At 28 February 2025 |
181
|
1,662
|
1,843
|
|
|
|
|
Going Concern
The financial statements have been prepared on a going concern basis.
At 28 February 2026, the company had net liabilities of £47,747. The directors have reviewed the company's financial position, anticipated trading activities and expected cash flow requirements.
The directors expect the company to continue generating sufficient revenue and cash flow to meet its normal operating expenses and liabilities as they fall due.
The company's parent undertaking, to which £28,478 was owed, and Loretta Lo, to whom £10,000 was owed, have agreed not to demand repayment in the short term to support the company's continued operations.
On this basis, the directors consider the going concern basis of accounting to be appropriate. The directors will continue to monitor the company's financial position and cash flow requirements.
| |
£ |
£ |
| Trade debtors |
1,465
|
150
|
| Other debtors |
1,091
|
884
|
|
|
|
|
2,556
|
1,034
|
|
|
|
Step-Trans (Uk) Company Limited
Notes to the financial statements
for the year ended 28 February 2026
5 Creditors: amounts falling due within one year
| |
£ |
£ |
| Directors loan accounts |
9,008
|
19,008
|
| Other Creditors |
49,478
|
28,478
|
| Accruals |
-
|
2,160
|
|
|
|
|
58,486
|
49,646
|
|
|
|
6 Transactions with related parties
**Related party transactions**
At 28 February 2026, the company owed £9,007.52 to Fu Kwok Lo, who was appointed as a director on 30 September 2026.
The company also owed £28,478 to its parent undertaking, which holds 100% of the company's issued share capital.
A further amount of £10,000 was owed to Loretta Lo, who was a director of the company at the reporting date and resigned on 30 September 2026.
The above balances are included within creditors falling due within one year. All three loans are unsecured, interest-free and have no fixed repayment dates.
7 Average number of employees
The average number of persons employed, including directors, during the year was 0 (2025: 0).