Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 November 2022 false 1 October 2023 30 September 2024 30 September 2024 11359525 William Sterling Khushil Gokani (Appointed 1 January 2024) SAS Group Partners Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11359525 2023-09-30 11359525 2024-09-30 11359525 2023-10-01 2024-09-30 11359525 frs-core:CurrentFinancialInstruments 2024-09-30 11359525 frs-core:ShareCapital 2024-09-30 11359525 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11359525 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11359525 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11359525 frs-bus:SmallEntities 2023-10-01 2024-09-30 11359525 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11359525 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11359525 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 11359525 frs-bus:OrdinaryShareClass1 2024-09-30 11359525 frs-bus:OrdinaryShareClass2 2023-10-01 2024-09-30 11359525 frs-bus:OrdinaryShareClass2 2024-09-30 11359525 1 2023-10-01 2024-09-30 11359525 frs-bus:Director1 2023-10-01 2024-09-30 11359525 frs-bus:Director2 2023-10-01 2024-09-30 11359525 frs-countries:EnglandWales 2023-10-01 2024-09-30 11359525 2022-10-31 11359525 2023-09-30 11359525 2022-11-01 2023-09-30 11359525 frs-core:CurrentFinancialInstruments 2023-09-30 11359525 frs-core:ShareCapital 2023-09-30 11359525 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 11359525 frs-bus:OrdinaryShareClass1 2022-11-01 2023-09-30 11359525 frs-bus:OrdinaryShareClass2 2022-11-01 2023-09-30
Registered number: 11359525
SAS Audit Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11359525
30 September 2024 30 September 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 26,960 -
Cash at bank and in hand 476 8
27,436 8
Creditors: Amounts Falling Due Within One Year 5 (14,846 ) (76 )
NET CURRENT ASSETS (LIABILITIES) 12,590 (68 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,590 (68 )
NET ASSETS/(LIABILITIES) 12,590 (68 )
CAPITAL AND RESERVES
Called up share capital 6 5 5
Income Statement 12,585 (73 )
SHAREHOLDERS' FUNDS 12,590 (68)
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For the year ending 30 September 2024 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 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 Income Statement.
On behalf of the board
William Sterling
Director
27/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SAS Audit Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11359525 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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.
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. 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.
...CONTINUED
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2.3. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
4. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Trade debtors 18,000 -
Other debtors 8,960 -
26,960 -
5. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Other creditors 6,900 76
Taxation and social security 7,946 -
14,846 76
6. Share Capital
30 September 2024 30 September 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
3 Ordinary A shares of £ 1.00 each 3 3
5 5
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7. Ultimate Parent Undertaking and Controlling Party
As at the reporting date the company's immediate and ultimate parent undertaking was Sterling Accounting Solutions Ltd . The ultimate controlling party was William Sterling who controls majority of the shares of Sterling Accounting Solutions Ltd.
On 27 October 2024 there was a change in the company's ownership therefore the company's ultimate parent undertaking is SAS Group Partners Limited who controls majority of the shares of Sterling Accounting Solutions Ltd .
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