ACCOUNTS - Final Accounts preparation

Registered number: 09780458

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 SEPTEMBER 2026

	SASSI CONSULTANTS LIMITED


SASSI CONSULTANTS LIMITED REGISTERED NUMBER:09780458

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		3,023		1,712
			3,023		1,712
Current assets
Debtors: amounts falling due within one year	5	16,571		30,044
Cash at bank and in hand	6	63,724		48,356
		80,295		78,400
Creditors: amounts falling due within one year	7	(59,465)		(52,014)
Net current assets			20,830		26,386
Total assets less current liabilities			23,853		28,098

Net assets			23,853		28,098

Capital and reserves
Called up share capital	4	4
Profit and loss account	23,849	28,094
	23,853	28,098

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 October 2026.

L A Brocklehurst

Director

The notes on pages 3 to 6 form part of these financial statements.

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SASSI CONSULTANTS LIMITED REGISTERED NUMBER:09780458

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 SEPTEMBER 2026

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SASSI CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2026

1.	General information

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

The address of its registered office is:
1 The Hawthorns
Tarporley
Cheshire
CW6 0DN
England

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

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SASSI CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2026

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	20%
				Computer equipment	-	33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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SASSI CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2026

2.Accounting policies (continued)

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 October 2025	1,880	5,881	7,761
Additions	1,049	2,207	3,256
At 30 September 2026	2,929	8,088	11,017
Depreciation
At 1 October 2025	1,573	4,476	6,049
Charge for the year on owned assets	481	1,464	1,945
At 30 September 2026	2,054	5,940	7,994
Net book value
At 30 September 2026	875	2,148	3,023
At 30 September 2025	307	1,405	1,712

Debtors

					2026	2025
					£	£


Trade debtors	16,571	23,238
Other debtors	-	6,806
	16,571	30,044

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SASSI CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2026

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	63,724	48,356
	63,724	48,356

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	810	-
Corporation tax	48,520	43,381
Other taxation and social security	10,135	8,633
	59,465	52,014

8.	Related party transactions
	Directors loan

		Balance Bf	Repaid	2026	2025
			£	£	£

	Net advances in the year are interest free and repayable on demand	6,806	(6,806)	-	6,806
		6,806	(6,806)	-	6,806

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