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Registration number: 07000839

SAS Global Consultants Limited
Annual Report and Unaudited Financial Statements- Companies house filing
for the Period from 1 September 2024 to 30 September 2025

SAS Global Consultants Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

SAS Global Consultants Limited

(Registration number: 07000839)
Statement of Financial Position as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 1,074
Current assets |  |  |
Debtors | 5 | 116,791 | 4,202
Cash at bank and in hand |  | 64,298 | 408,595
|  | 181,089 | 412,797
Creditors: Amounts falling due within one year | 6 | (180,537) | (136,773)
Net current assets |  | 552 | 276,024
Total assets less current liabilities |  | 552 | 277,098
Creditors: Amounts falling due after more than one year | 6 | - | (5,688)
Provisions for liabilities |  | - | (269)
Net assets |  | 552 | 271,141
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 452 | 271,041
Shareholders' funds |  | 552 | 271,141

SAS Global Consultants Limited

(Registration number: 07000839)
Statement of Financial Position as at 30 September 2025

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 13 November 2025

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

S A Simpson
Director

SAS Global Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 167-169 Great Portland Street, 5th Floor, London, W1W 5PF, England.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a break-up basis and not a going concern basis as the director
intends to wind up the company within 12 months of the reporting date.

Revenue recognition

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.

Foreign currency transactions and balances

Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated to functional currency at the foreign exchange rate prevailing at that date. Foreign exchange differences arising on translation are recognised in profit or loss for the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

SAS Global Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fittings, fixtures and equipment | 25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

SAS Global Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 September 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2024 - 2).

4 | Tangible assets

| Fittings, fixtures and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 2,270 | 2,270
Disposals | (2,270) | (2,270)
At 30 September 2025 | - | -
Depreciation
At 1 September 2024 | 1,196 | 1,196
Charge for the period | 291 | 291
Eliminated on disposal | (1,487) | (1,487)
At 30 September 2025 | - | -
Carrying amount
At 30 September 2025 | - | -
At 31 August 2024 | 1,074 | 1,074

SAS Global Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 September 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 71,074 | -
Other debtors | 45,717 | 4,202
| 116,791 | 4,202

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Bank loans and overdrafts | 7 | - | 6,058
Trade creditors |  | 43,133 | -
Taxation and social security |  | 3,591 | 4,718
Accruals and deferred income |  | 35,987 | 120,740
Other creditors |  | 97,826 | 5,257
|  | 180,537 | 136,773

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 7 | - | 5,688

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 5,688

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 6,058

8 | Going concern

The company ceased trading on 30th of September 2025.