Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09219613 H Abdul iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09219613 2024-12-31 09219613 2025-12-31 09219613 2025-01-01 2025-12-31 09219613 frs-core:CurrentFinancialInstruments 2025-12-31 09219613 frs-core:ComputerEquipment 2025-12-31 09219613 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09219613 frs-core:ComputerEquipment 2024-12-31 09219613 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09219613 frs-core:MotorVehicles 2025-12-31 09219613 frs-core:MotorVehicles 2025-01-01 2025-12-31 09219613 frs-core:MotorVehicles 2024-12-31 09219613 frs-core:PlantMachinery 2025-12-31 09219613 frs-core:PlantMachinery 2025-01-01 2025-12-31 09219613 frs-core:PlantMachinery 2024-12-31 09219613 frs-core:ShareCapital 2025-12-31 09219613 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09219613 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09219613 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09219613 frs-bus:SmallEntities 2025-01-01 2025-12-31 09219613 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09219613 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09219613 frs-bus:Director1 2025-01-01 2025-12-31 09219613 frs-countries:EnglandWales 2025-01-01 2025-12-31 09219613 2023-12-31 09219613 2024-12-31 09219613 2024-01-01 2024-12-31 09219613 frs-core:CurrentFinancialInstruments 2024-12-31 09219613 frs-core:ShareCapital 2024-12-31 09219613 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09219613
Sanas Transport & Exports Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director H Abdul
Company Number 09219613
Registered Office 3 Moncrieffe Street
Bolton
BL3 6AU
Accountants HMA Accountants
26 Chorley New Road
Bolton
BL1 4AP
Page 1
Page 2
Balance Sheet
Registered number: 09219613
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,129 90,837
68,129 90,837
CURRENT ASSETS
Debtors 5 416,798 271,947
Cash at bank and in hand 100,868 4,022
517,666 275,969
Creditors: Amounts Falling Due Within One Year 6 (451,797 ) (235,357 )
NET CURRENT ASSETS (LIABILITIES) 65,869 40,612
TOTAL ASSETS LESS CURRENT LIABILITIES 133,998 131,449
NET ASSETS 133,998 131,449
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 133,898 131,349
SHAREHOLDERS' FUNDS 133,998 131,449
Page 2
Page 3
For the year ending 31 December 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
H Abdul
Director
11/09/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Sanas Transport & Exports Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09219613 . The registered office is 3 Moncrieffe Street, Bolton, BL3 6AU.
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:
Freehold -
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 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. 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.
Page 4
Page 5
2.5. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts. 
2.6. Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. 
2.7. Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 27,997 195,155 2,409 225,561
As at 31 December 2025 27,997 195,155 2,409 225,561
Depreciation
As at 1 January 2025 21,220 112,328 1,176 134,724
Provided during the period 1,694 20,706 308 22,708
As at 31 December 2025 22,914 133,034 1,484 157,432
Net Book Value
As at 31 December 2025 5,083 62,121 925 68,129
As at 1 January 2025 6,777 82,827 1,233 90,837
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 416,798 271,947
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 200,166 4,831
Corporation tax 5,699 2,438
Other taxes and social security 1,413 1,300
VAT 79 5,724
Net wages 6,827 8,741
Director's loan account 237,613 212,323
451,797 235,357
Page 5
Page 6
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6