Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 11144591 Jonathan Woodman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11144591 2025-01-31 11144591 2026-01-31 11144591 2025-02-01 2026-01-31 11144591 frs-core:CurrentFinancialInstruments 2026-01-31 11144591 frs-core:Non-currentFinancialInstruments 2026-01-31 11144591 frs-core:ShareCapital 2026-01-31 11144591 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11144591 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11144591 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11144591 frs-bus:SmallEntities 2025-02-01 2026-01-31 11144591 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11144591 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11144591 frs-bus:Director1 2025-02-01 2026-01-31 11144591 frs-bus:Director1 2025-01-31 11144591 frs-bus:Director1 2026-01-31 11144591 frs-countries:EnglandWales 2025-02-01 2026-01-31 11144591 2024-01-31 11144591 2025-01-31 11144591 2024-02-01 2025-01-31 11144591 frs-core:CurrentFinancialInstruments 2025-01-31 11144591 frs-core:Non-currentFinancialInstruments 2025-01-31 11144591 frs-core:ShareCapital 2025-01-31 11144591 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 11144591
Sajo Sa Management Ltd
Financial Statements
For The Year Ended 31 January 2026
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11144591
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 535,808 649,887
Cash at bank and in hand 90,552 117,752
626,360 767,639
Creditors: Amounts Falling Due Within One Year 5 (462,198 ) (606,820 )
NET CURRENT ASSETS (LIABILITIES) 164,162 160,819
TOTAL ASSETS LESS CURRENT LIABILITIES 164,162 160,819
Creditors: Amounts Falling Due After More Than One Year 6 (5,545 ) (7,208 )
NET ASSETS 158,617 153,611
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 158,517 153,511
SHAREHOLDERS' FUNDS 158,617 153,611
For the year ending 31 January 2026 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
Jonathan Woodman
Director
29 October 2026
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
Sajo Sa Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11144591 . The registered office is 3 Crofton Way, Swanmore, Southampton, Hants, SO32 2RF.
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, where applicable. Turnover comprises commission income earned from services rendered during the reporting period. Commission income is recognised when the relevant services have been performed and the right to receive the commission has been established. Turnover is reduced for estimated refunds, rebates, and other similar allowances, where applicable.
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.
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: 1 (2025: 1)
1 1
4. Debtors
2026 2025
£ £
Due within one year
Other debtors 535,808 649,887
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Page 3
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 872
Bank loans and overdrafts 1,663 28,031
Other creditors 348,078 497,521
Taxation and social security 112,457 80,396
462,198 606,820
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 5,545 7,208
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Jonathan Woodman 11,927 1,000 (4,473 ) - 8,455
The above loan is unsecured, repayable on demand.
The interest has been recorded as per HMRC rate.
9. Related Party Transactions
The company has related party relationships with associated companies under common control.
During the year, the company entered into transactions with associated companies in the normal course of business. These transactions comprised intercompany recharges and short-term funding and were undertaken on normal commercial terms.
At the balance sheet date, the following balances were outstanding with associated companies:
Amounts due from associated companies: £513,353  (2025- £491,015)
The balances are unsecured, interest-free and repayable on demand. No guarantees were given or received in respect of these balances.
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