Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10132617 Mr Timothy Hague Mr Timothy Hague iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10132617 2024-04-30 10132617 2025-04-30 10132617 2024-05-01 2025-04-30 10132617 frs-core:CurrentFinancialInstruments 2025-04-30 10132617 frs-core:Non-currentFinancialInstruments 2025-04-30 10132617 frs-core:PlantMachinery 2025-04-30 10132617 frs-core:PlantMachinery 2024-05-01 2025-04-30 10132617 frs-core:PlantMachinery 2024-04-30 10132617 frs-core:ShareCapital 2025-04-30 10132617 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10132617 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10132617 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10132617 frs-bus:SmallEntities 2024-05-01 2025-04-30 10132617 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10132617 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10132617 frs-bus:Director1 2024-05-01 2025-04-30 10132617 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 10132617 frs-core:CurrentFinancialInstruments 1 2025-04-30 10132617 frs-countries:EnglandWales 2024-05-01 2025-04-30 10132617 2023-04-30 10132617 2024-04-30 10132617 2023-05-01 2024-04-30 10132617 frs-core:CurrentFinancialInstruments 2024-04-30 10132617 frs-core:Non-currentFinancialInstruments 2024-04-30 10132617 frs-core:ShareCapital 2024-04-30 10132617 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10132617 frs-core:CurrentFinancialInstruments 1 2024-04-30
Registered number: 10132617
Sagis Consulting Ltd
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10132617
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,065 1,419
1,065 1,419
CURRENT ASSETS
Debtors 5 108,884 86,338
Cash at bank and in hand 95 35,366
108,979 121,704
Creditors: Amounts Falling Due Within One Year 6 (92,915 ) (89,847 )
NET CURRENT ASSETS (LIABILITIES) 16,064 31,857
TOTAL ASSETS LESS CURRENT LIABILITIES 17,129 33,276
Creditors: Amounts Falling Due After More Than One Year 7 (15,741 ) (19,519 )
NET ASSETS 1,388 13,757
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,387 13,756
SHAREHOLDERS' FUNDS 1,388 13,757
For the year ending 30 April 2025 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 his 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
Mr Timothy Hague
Director
27 June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Sagis Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10132617 . The registered office is Grosvenor House, 11 St. Pauls Square, Birmingham, B3 1RB.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% Reducing Balance
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2024 3,257
As at 30 April 2025 3,257
Depreciation
As at 1 May 2024 1,838
Provided during the period 354
As at 30 April 2025 2,192
Net Book Value
As at 30 April 2025 1,065
As at 1 May 2024 1,419
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 220 210
Other debtors 26,813 21,126
Other debtors (1) 81,851 65,002
108,884 86,338
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 145 -
Bank loans and overdrafts 3,778 3,778
Corporation tax 79,782 71,018
VAT 2,090 7,441
Other creditors 6,049 6,049
Other creditors (1) 599 1,204
Accruals and deferred income 472 357
92,915 89,847
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 15,741 19,519
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3