[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global":3,"entry:industry:saas":324},{"id":4,"documentId":5,"siteName":6,"organizationSchema":7,"contactEmail":13,"contactPhones":48,"address":49,"currencyRates":50,"createdAt":70,"updatedAt":71,"publishedAt":72,"logoDark":49,"logoLight":49,"nav":73,"footer":257},1,"ded2oyx8g005xuue0dkk17wm","Accountaire",{"url":8,"logo":9,"name":6,"@type":10,"email":13,"sameAs":14,"address":16,"@context":21,"legalName":22,"telephone":23,"areaServed":24,"knowsAbout":36,"description":46,"foundingDate":47},"https:\u002F\u002Faccountaire.com","https:\u002F\u002Faccountaire.com\u002Flogo.png",[11,12],"Organization","AccountingService","hello@accountaire.com",[15],"https:\u002F\u002Fwww.linkedin.com\u002Fcompany\u002Faccountaire",{"@type":17,"streetAddress":18,"addressCountry":19,"addressLocality":20},"PostalAddress","5 Davis Road, G-8, Shimla Tower","PK","Lahore","https:\u002F\u002Fschema.org","Accountaire (SMC-Private) Limited","+1-925-219-6399",[25,28,30,32,34],{"name":26,"@type":27},"United Kingdom","Country",{"name":29,"@type":27},"United States",{"name":31,"@type":27},"United Arab Emirates",{"name":33,"@type":27},"Canada",{"name":35,"@type":27},"Australia",[37,38,39,40,41,42,43,44,45],"Bookkeeping","Cloud Accounting","VAT","Payroll","Management Accounts","CFO Advisory","Xero","QuickBooks Online","Making Tax Digital","Modern remote accounting for ambitious SMEs. ACCA-qualified team delivering bookkeeping, payroll, tax and CFO advisory across the UK, US, UAE, Canada and Australia.","2022-09-08",[23],null,{"AED":51,"AUD":55,"CAD":59,"GBP":63,"USD":67},{"sym":52,"rate":53,"label":54},"AED ",3.67,"AED",{"sym":56,"rate":57,"label":58},"A$",1.52,"AUD",{"sym":60,"rate":61,"label":62},"C$",1.36,"CAD",{"sym":64,"rate":65,"label":66},"£",0.79,"GBP",{"sym":68,"rate":4,"label":69},"$","USD","2026-06-03T16:16:36.280Z","2026-06-23T19:38:06.501Z","2026-06-23T19:38:05.773Z",{"id":74,"groups":75},31,[76,128,197,238],{"id":77,"title":78,"twoCol":79,"links":80},121,"Services",false,[81,85,88,92,96,100,104,108,112,116,120,124],{"id":82,"label":83,"href":84,"badge":49,"external":79},1949,"Cloud bookkeeping","\u002Fservices\u002Fcloud-bookkeeping",{"id":86,"label":40,"href":87,"badge":49,"external":79},1950,"\u002Fservices\u002Fpayroll",{"id":89,"label":90,"href":91,"badge":49,"external":79},1951,"Tax & VAT","\u002Fservices\u002Ftax-vat",{"id":93,"label":94,"href":95,"badge":49,"external":79},1952,"Management accounts","\u002Fservices\u002Fmanagement-accounts",{"id":97,"label":98,"href":99,"badge":49,"external":79},1953,"CFO-as-a-Service","\u002Fservices\u002Fcfo",{"id":101,"label":102,"href":103,"badge":49,"external":79},1954,"Catch-up bookkeeping","\u002Fservices\u002Fcatch-up",{"id":105,"label":106,"href":107,"badge":49,"external":79},1955,"Company incorporation","\u002Fservices\u002Fincorporation",{"id":109,"label":110,"href":111,"badge":49,"external":79},1956,"Audit & assurance","\u002Fservices\u002Faudit-assurance",{"id":113,"label":114,"href":115,"badge":49,"external":79},1957,"Self-assessment","\u002Fservices\u002Fself-assessment",{"id":117,"label":118,"href":119,"badge":49,"external":79},1958,"Company secretary","\u002Fservices\u002Fcompany-secretary",{"id":121,"label":122,"href":123,"badge":49,"external":79},1959,"Business & risk advisory","\u002Fservices\u002Frisk-advisory",{"id":125,"label":126,"href":127,"badge":49,"external":79},1960,"E-commerce accounting","\u002Fservices\u002Fecommerce",{"id":129,"title":130,"twoCol":131,"links":132},122,"Industries",true,[133,137,141,145,149,153,157,161,165,169,173,177,181,185,189,193],{"id":134,"label":135,"href":136,"badge":49,"external":79},1961,"Sole traders","\u002Findustries\u002Fsole-traders",{"id":138,"label":139,"href":140,"badge":49,"external":79},1962,"Startups","\u002Findustries\u002Fstartups",{"id":142,"label":143,"href":144,"badge":49,"external":79},1963,"Small businesses","\u002Findustries\u002Fsmall-business",{"id":146,"label":147,"href":148,"badge":49,"external":79},1964,"SaaS","\u002Findustries\u002Fsaas",{"id":150,"label":151,"href":152,"badge":49,"external":79},1965,"E-commerce","\u002Findustries\u002Fecommerce",{"id":154,"label":155,"href":156,"badge":49,"external":79},1966,"Amazon sellers","\u002Findustries\u002Famazon",{"id":158,"label":159,"href":160,"badge":49,"external":79},1967,"Shopify brands","\u002Findustries\u002Fshopify",{"id":162,"label":163,"href":164,"badge":49,"external":79},1968,"Non-profits","\u002Findustries\u002Fnon-profits",{"id":166,"label":167,"href":168,"badge":49,"external":79},1969,"Landlords \u002F SPVs","\u002Findustries\u002Flandlords",{"id":170,"label":171,"href":172,"badge":49,"external":79},1970,"Restaurants","\u002Findustries\u002Frestaurants",{"id":174,"label":175,"href":176,"badge":49,"external":79},1971,"Dental clinics","\u002Findustries\u002Fdental",{"id":178,"label":179,"href":180,"badge":49,"external":79},1972,"Doctors & GPs","\u002Findustries\u002Fdoctors",{"id":182,"label":183,"href":184,"badge":49,"external":79},1973,"Lawyers","\u002Findustries\u002Flawyers",{"id":186,"label":187,"href":188,"badge":49,"external":79},1974,"Creatives","\u002Findustries\u002Fcreatives",{"id":190,"label":191,"href":192,"badge":49,"external":79},1975,"Freelancers","\u002Findustries\u002Ffreelancers",{"id":194,"label":195,"href":196,"badge":49,"external":79},1976,"Crypto businesses","\u002Findustries\u002Fcrypto",{"id":198,"title":199,"twoCol":79,"links":200},123,"Software",[201,205,210,214,218,222,226,230,234],{"id":202,"label":43,"href":203,"badge":204,"external":79},1977,"\u002Fsoftware\u002Fxero","Certified",{"id":206,"label":207,"href":208,"badge":209,"external":79},1978,"QuickBooks","\u002Fsoftware\u002Fquickbooks","ProAdvisor",{"id":211,"label":212,"href":213,"badge":49,"external":79},1979,"FreeAgent","\u002Fsoftware\u002Ffreeagent",{"id":215,"label":216,"href":217,"badge":49,"external":79},1980,"Sage","\u002Fsoftware\u002Fsage",{"id":219,"label":220,"href":221,"badge":49,"external":79},1981,"Zoho Books","\u002Fsoftware\u002Fzoho",{"id":223,"label":224,"href":225,"badge":49,"external":79},1982,"MYOB","\u002Fsoftware\u002Fmyob",{"id":227,"label":228,"href":229,"badge":49,"external":79},1983,"Wave","\u002Fsoftware\u002Fwave",{"id":231,"label":232,"href":233,"badge":49,"external":79},1984,"FreshBooks","\u002Fsoftware\u002Ffreshbooks",{"id":235,"label":236,"href":237,"badge":49,"external":79},1985,"Neat","\u002Fsoftware\u002Fneat",{"id":239,"title":240,"twoCol":79,"links":241},124,"Markets",[242,245,248,251,254],{"id":243,"label":26,"href":244,"badge":49,"external":79},1986,"\u002Fmarkets\u002Fuk",{"id":246,"label":29,"href":247,"badge":49,"external":79},1987,"\u002Fmarkets\u002Fus",{"id":249,"label":31,"href":250,"badge":49,"external":79},1988,"\u002Fmarkets\u002Fuae",{"id":252,"label":33,"href":253,"badge":49,"external":79},1989,"\u002Fmarkets\u002Fcanada",{"id":255,"label":35,"href":256,"badge":49,"external":79},1990,"\u002Fmarkets\u002Faustralia",{"id":74,"tagline":258,"marqueeItems":49,"copyright":259,"legalLinks":260,"socialLinks":273,"columns":274},"A modern remote finance team for ambitious businesses across the UK, US, UAE, Canada and Australia.","© Accountaire (SMC-Private) Limited. All rights reserved.",[261,265,269],{"id":262,"label":263,"href":264,"badge":49,"external":79},2006,"Privacy","\u002Flegal\u002Fprivacy",{"id":266,"label":267,"href":268,"badge":49,"external":79},2007,"Terms","\u002Flegal\u002Fterms",{"id":270,"label":271,"href":272,"badge":49,"external":79},2008,"DPA","\u002Flegal\u002Fdpa",[],[275,291,304],{"id":276,"title":78,"links":277},91,[278,280,282,284,286,288],{"id":279,"label":83,"href":84,"badge":49,"external":79},1991,{"id":281,"label":40,"href":87,"badge":49,"external":79},1992,{"id":283,"label":90,"href":91,"badge":49,"external":79},1993,{"id":285,"label":94,"href":95,"badge":49,"external":79},1994,{"id":287,"label":98,"href":99,"badge":49,"external":79},1995,{"id":289,"label":290,"href":103,"badge":49,"external":79},1996,"Catch-up",{"id":292,"title":240,"links":293},92,[294,296,298,300,302],{"id":295,"label":26,"href":244,"badge":49,"external":79},1997,{"id":297,"label":29,"href":247,"badge":49,"external":79},1998,{"id":299,"label":31,"href":250,"badge":49,"external":79},1999,{"id":301,"label":33,"href":253,"badge":49,"external":79},2000,{"id":303,"label":35,"href":256,"badge":49,"external":79},2001,{"id":305,"title":306,"links":307},93,"Company",[308,312,316,320],{"id":309,"label":310,"href":311,"badge":49,"external":79},2002,"About","\u002Fabout",{"id":313,"label":314,"href":315,"badge":49,"external":79},2003,"Pricing","\u002Fpricing",{"id":317,"label":318,"href":319,"badge":49,"external":79},2004,"Blog","\u002Fblog",{"id":321,"label":322,"href":323,"badge":49,"external":79},2005,"Contact","\u002Fcontact",{"id":325,"documentId":326,"title":327,"slug":328,"summary":329,"twoColMenu":79,"order":330,"createdAt":331,"updatedAt":332,"publishedAt":333,"seo":334,"blocks":342},590,"gx8nzlj88esjk850caw5ook8","SaaS accountants.","saas","SaaS accountants for subscription businesses: ASC 606 and IFRS 15 revenue recognition, deferred revenue, ARR and MRR reporting and R&D tax credit claims.",0,"2026-06-01T17:04:24.898Z","2026-09-11T00:58:11.899Z","2026-09-11T00:58:12.076Z",{"id":335,"metaTitle":336,"metaDescription":329,"keywords":337,"canonicalURL":338,"ogType":339,"ogLocale":340,"twitterCard":341,"noindex":79,"structuredData":49,"ogImage":49},4400,"SaaS Accountants: ARR, ASC 606 and Deferred Revenue","SaaS accountant, SaaS bookkeeping, ASC 606 SaaS, IFRS 15 SaaS, ARR MRR tracking, SaaS deferred revenue, SaaS unit economics, R&D tax credit SaaS, SaaS metrics reporting","https:\u002F\u002Faccountaire.com\u002Findustries\u002Fsaas","website","en_GB","summary_large_image",[343,351,358,363,368,380,386,391,430,435,461,490,494,519],{"id":344,"eyebrow":345,"heading":327,"lead":346,"artworkSvg":347,"variant":348,"primaryCta":49,"secondaryCta":49,"metrics":349,"media":49,"__component":350},3279,"Industry · SaaS","ASC 606 \u002F IFRS 15 revenue recognition, ARR and MRR reporting, deferred revenue and contract assets, cohort-level retention metrics, R&D credits. The specific scope SaaS companies actually need.","\u003Csvg viewBox=\"0 0 480 360\" fill=\"none\" xmlns=\"http:\u002F\u002Fwww.w3.org\u002F2000\u002Fsvg\" role=\"img\" aria-label=\"Illustration\">\u003Crect width=\"480\" height=\"360\" fill=\"var(--ink)\">\u003C\u002Frect>\u003Ccircle cx=\"400\" cy=\"70\" r=\"150\" fill=\"color-mix(in oklab, var(--accent) 14%, transparent)\">\u003C\u002Fcircle>\u003Crect x=\"110\" y=\"90\" width=\"260\" height=\"180\" rx=\"12\" fill=\"var(--ink-mid)\" stroke=\"var(--bg)\" stroke-width=\"2\">\u003C\u002Frect>\u003Cline x1=\"110\" y1=\"125\" x2=\"370\" y2=\"125\" stroke=\"rgba(245,241,232,0.32)\" stroke-width=\"2\">\u003C\u002Fline>\u003Ccircle cx=\"130\" cy=\"107\" r=\"5\" fill=\"var(--accent)\">\u003C\u002Fcircle>\u003Ccircle cx=\"148\" cy=\"107\" r=\"5\" fill=\"rgba(245,241,232,0.32)\">\u003C\u002Fcircle>\u003Ccircle cx=\"166\" cy=\"107\" r=\"5\" fill=\"rgba(245,241,232,0.32)\">\u003C\u002Fcircle>\u003Cpath d=\"M240 155a45 45 0 1 1-40 25\" fill=\"none\" stroke=\"var(--accent)\" stroke-width=\"4\" stroke-linecap=\"round\">\u003C\u002Fpath>\u003Cpath d=\"M198 150v22h22\" stroke=\"var(--accent)\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\u003C\u002Fpath>\u003Ctext x=\"240\" y=\"225\" font-family=\"Geist Mono,monospace\" font-size=\"22\" font-weight=\"500\" fill=\"var(--bg)\" text-anchor=\"middle\">ARR\u003C\u002Ftext>\u003C\u002Fsvg>","light",[],"blocks.hero",{"id":352,"eyebrow":353,"heading":354,"body":49,"gridBody":355,"layout":356,"__component":357},14537,"Overview","SaaS metrics are accounting metrics, done properly.","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">SaaS accountants recognise subscription revenue across the period a customer is served rather than when the invoice is paid, hold the unearned balance as deferred revenue, and reconcile the resulting figure back to ARR. Cash collected up front from an annual plan is a liability on the day it arrives, not income.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Most generalist accountants treat SaaS revenue like any other revenue: invoice raised, payment received, revenue recognised. The reality is more complex. ASC 606 (US) and IFRS 15 (UK \u002F international) require revenue to be recognised over the service period, which means upfront payments create deferred revenue on the balance sheet, multi-year contracts need recognition schedules, and metrics like ARR and bookings need careful definition.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Get the foundations right and SaaS metrics fall out cleanly. ARR is the annualised recognised revenue at month-end. MRR is the monthly equivalent. Gross retention, net retention and customer cohorts flow from properly-structured contract data. Unit economics (CAC, payback period, LTV) become defensible numbers rather than slide-deck approximations.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">For VC-backed SaaS, this matters in three places. The monthly board pack: investors expect SaaS metrics, not GAAP P&L. Fundraising due diligence: sophisticated investors will pick apart sloppy revenue recognition. M&A: buyer-side quality of earnings will normalise revenue under proper standards, sometimes adjusting valuation in ways founders weren't expecting.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">We've built specific tooling for SaaS clients: revenue recognition schedules in Spotlight or LiveFlow, ARR\u002FMRR tracking that ties to GAAP revenue, cohort retention analysis surfaced in dashboards, R&D tax credit claims (UK merged scheme or US Form 6765) prepared annually.\u003C\u002Fp>\u003C\u002Fdiv>","grid","blocks.section-head",{"id":359,"eyebrow":360,"heading":361,"body":49,"gridBody":362,"layout":356,"__component":357},14538,"Revenue, not cash","How should a SaaS business recognise revenue under ASC 606?","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">The model has five steps and they are worth taking in order: identify the contract, identify the distinct performance obligations in it, determine the transaction price, allocate that price across the obligations, and recognise revenue as each obligation is satisfied. IFRS 15 mirrors it almost exactly, so a UK company reporting under IFRS and a US company reporting under US GAAP land in the same place. The standard is maintained on the \u003Ca href=\"https:\u002F\u002Fwww.ifrs.org\u002F\" rel=\"noopener\" target=\"_blank\">IFRS Foundation\u003C\u002Fa> site for IFRS 15, and by the Financial Accounting Standards Board for ASC 606.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Step two is where most SaaS contracts get interesting. An annual subscription with an onboarding fee, a bundled integration and a guaranteed uptime credit is not one obligation, it is several, and they are satisfied on different timelines. Implementation work that only has value alongside the subscription usually is not distinct and is recognised over the subscription term rather than on delivery. Usage-based components are recognised as the usage occurs. Multi-year deals with contractual uplifts have to be allocated across the whole term, not recognised at the invoiced rate each year.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Contract acquisition costs follow their own rule. Sales commissions paid to win a contract are capitalised and amortised over the period the customer is expected to benefit, which for a business with strong retention is longer than the initial contract term. Expensing them on payment makes a growing SaaS business look far less profitable than it is, and it is the single most common reason a founder's internal numbers disagree with the audited ones. Deferred revenue then needs a monthly roll-forward, opening balance plus billings less revenue recognised, that ties to the subscription system rather than to the bank.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Two UK reliefs sit alongside this and both reward good record-keeping. \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fcorporation-tax-research-and-development-rd-relief\" rel=\"noopener\" target=\"_blank\">R&D relief\u003C\u002Fa> operates under the merged scheme for accounting periods beginning on or after 1 April 2024, and the claim needs contemporaneous project and cost records rather than a year-end reconstruction. \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Ftax-employee-share-schemes\u002Fenterprise-management-incentives-emis\" rel=\"noopener\" target=\"_blank\">EMI share options\u003C\u002Fa> remain the standard way to give a team equity, with a per-employee limit of 250,000 pounds and a company limit of 3 million pounds, and grants have to be notified to HMRC within the statutory window or the tax advantage is lost. Funded companies should also read our \u003Ca href=\"\u002Findustries\u002Fstartups\">startup accountants page\u003C\u002Fa>, and the reporting cadence is set out on our \u003Ca href=\"\u002Fservices\u002Fmanagement-accounts\">management accounts page\u003C\u002Fa>. If you are still deciding what level of support you need, our \u003Ca href=\"\u002Fblog\u002Fbookkeeper-vs-accountant\">bookkeeper vs accountant\u003C\u002Fa> comparison sets out what each role delivers, what each costs, and the monthly reporting role that sits between them. Board reporting, runway modelling and the metrics pack sit with our \u003Ca href=\"\u002Fservices\u002Fcfo\">fractional CFO service\u003C\u002Fa>. The full scope we offer SaaS businesses is listed in our \u003Ca href=\"\u002Fservices\">full range of accounting services\u003C\u002Fa>.\u003C\u002Fp>\u003C\u002Fdiv>",{"id":364,"eyebrow":365,"heading":366,"body":367,"gridBody":49,"layout":49,"__component":357},14539,"What we handle","A SaaS-specific scope.","Beyond regular bookkeeping, the metrics and reporting SaaS companies actually need.",{"id":369,"heading":49,"intro":49,"items":370,"__component":379},2991,[371,372,373,374,375,376,377,378],"ASC 606 \u002F IFRS 15 revenue recognitionSubscription revenue recognised over the service period. Deferred revenue tracked. Contract assets, contract liabilities and contract modifications handled correctly.","ARR & MRR reportingMonthly ARR\u002FMRR tied to recognised GAAP revenue. New, expansion, contraction and churn split out. Live dashboards.","Cohort retention analysisCustomer cohorts tracked monthly. GRR (gross revenue retention), NRR (net revenue retention) calculated. Surfaced in your monthly pack.","Unit economics & CAC reportingCAC by channel. Payback period calculated. LTV using cohort-derived retention. The numbers your board actually asks about.","Deferred revenue & contract assetsBalance-sheet schedules maintained. Audit-ready under both standards. Reconciled to billing system every month.","R&D tax creditsUK merged scheme (annual claim with CT600) or US Form 6765 with payroll-tax offset election. Technical narrative prepared properly.","Investor-format board reportingMonthly pack in your lead investor's preferred format. SaaS KPIs as standard, not bolt-on.","EMI \u002F RSU administrationShare-option scheme administration. Annual filings. Exercise mechanics on liquidity events.","blocks.deliverables",{"id":381,"quote":382,"name":383,"role":384,"company":49,"avatar":49,"__component":385},2565,"Our previous accountants didn't understand subscription revenue. Our DD on the Series B would have been ugly. Accountaire rebuilt the revenue recognition cleanly and the round closed in twelve weeks with no DD issues.","CFO · Series B B2B SaaS","$8M ARR · London + Boston","blocks.testimonial",{"id":387,"eyebrow":388,"heading":389,"body":390,"gridBody":49,"layout":49,"__component":357},14540,"Recognition patterns","How each SaaS contract type is recognised","The recognition pattern we apply per revenue line, and the deferred balance it creates.",{"id":392,"heading":389,"columns":393,"rows":398,"__component":429},184,[394,395,396,397],"Contract type","Cash timing","Revenue recognition","Deferred revenue effect",[399,404,409,414,419,424],{"Cash timing":400,"Contract type":401,"Revenue recognition":402,"Deferred revenue effect":403},"Monthly in advance","Monthly subscription","Over the month served","Minimal",{"Cash timing":405,"Contract type":406,"Revenue recognition":407,"Deferred revenue effect":408},"Year one, day one","Annual plan paid up front","One twelfth per month","Large opening liability, unwinds monthly",{"Cash timing":410,"Contract type":411,"Revenue recognition":412,"Deferred revenue effect":413},"Annually or up front","Multi-year with contractual uplift","Allocated across the full term","Runs for the life of the contract",{"Cash timing":415,"Contract type":416,"Revenue recognition":417,"Deferred revenue effect":418},"In arrears","Usage or metered billing","As usage occurs","None, but accrued income instead",{"Cash timing":420,"Contract type":421,"Revenue recognition":422,"Deferred revenue effect":423},"Up front","Onboarding or implementation fee","Over the subscription term where not distinct","Deferred alongside the subscription",{"Cash timing":425,"Contract type":426,"Revenue recognition":427,"Deferred revenue effect":428},"On reseller settlement","Reseller or channel deal","Gross or net depending on control","Depends on the principal or agent conclusion","blocks.compare-table",{"id":431,"eyebrow":432,"heading":433,"body":49,"gridBody":434,"layout":356,"__component":357},14541,"Why us","Why SaaS companies choose us.","\u003Cp class=\"lead\">A practice that understands subscription economics.\u003C\u002Fp>",{"id":436,"heading":49,"dark":131,"variant":437,"note":49,"cells":438,"__component":460},6967,"default",[439,445,450,455],{"id":440,"num":441,"numUsd":49,"eyebrow":49,"headline":442,"avatar":49,"body":443,"span":444,"rowSpan":79,"accent":79,"dark":79,"href":49},27728,"01","Revenue recognition done right","ASC 606 and IFRS 15 properly applied. No retrospective adjustments at audit or DD.","2",{"id":446,"num":447,"numUsd":49,"eyebrow":49,"headline":448,"avatar":49,"body":449,"span":444,"rowSpan":79,"accent":79,"dark":79,"href":49},27729,"02","SaaS metrics native","ARR, MRR, cohort retention and CAC built into monthly reporting, not pulled together in Excel for board meetings.",{"id":451,"num":452,"numUsd":49,"eyebrow":49,"headline":453,"avatar":49,"body":454,"span":444,"rowSpan":79,"accent":79,"dark":79,"href":49},27730,"03","R&D specialist","Material annual cash for most SaaS companies. We claim everything legitimately available.",{"id":456,"num":457,"numUsd":49,"eyebrow":49,"headline":458,"avatar":49,"body":459,"span":444,"rowSpan":79,"accent":79,"dark":79,"href":49},27731,"04","Investor-fluent","We know what your board, your VCs and your next-round investors actually look at.","blocks.bento",{"id":462,"heading":463,"items":464,"__component":489},1917,"What do SaaS accountants get asked?",[465,469,473,477,481,485],{"id":466,"question":467,"answer":468},12094,"Do you handle ASC 606 \u002F IFRS 15 properly?","An upgrade priced at the standalone rate is treated as a separate contract from that date. A discounted change instead reprices what is left of the original obligation and pulls a catch-up through the current month. Refund rights and unused usage credits cap what can be recognised at all. Mid-term changes are where subscription ledgers go wrong, and getting them wrong quietly restates every later month.",{"id":470,"question":471,"answer":472},12095,"Can you track our ARR and MRR?","Implementation fees, usage overage and one-off services are not recurring, yet they sit inside most founder-built figures. Contracts in several currencies move the total by exchange rate alone unless you fix a rate for the year and say so. Churn dated when a customer asks to leave, rather than at the end of the term already paid for, makes retention look worse than it is. The tracking is straightforward once those definitions are settled.",{"id":474,"question":475,"answer":476},12096,"What about R&D tax credits?","Notify HMRC in advance if this is a first claim. A company that misses that window loses the year outright however strong the project was. Send the additional information form before the return, not with it, or the claim is stripped out on arrival. Contractor cost incurred overseas is restricted as well, which bites hardest when the engineering team sits abroad.",{"id":478,"question":479,"answer":480},12097,"How do you handle multi-entity SaaS (UK + Delaware)?","Common structure for VC-backed SaaS. We coordinate both entities, including the inter-company agreement (typically a UK-as-services-provider arrangement), transfer pricing methodology, and tax filings in both jurisdictions.",{"id":482,"question":483,"answer":484},12098,"Do you understand SaaS DD?","Yes. We've supported clients through Series A, B and C rounds. Quality of earnings, normalised revenue, cohort retention, customer-level margins, sales-tax compliance review. Diligence questions are predictable; we prepare for them in advance.",{"id":486,"question":487,"answer":488},12099,"What about EMI scheme administration?","Full administration. HMRC-defensible valuations, share-option grants documentation, annual EMI returns and exercise mechanics on liquidity events. For US clients we administer ISOs or NSOs with 409A valuations.","blocks.faq",{"id":491,"eyebrow":492,"heading":493,"body":49,"gridBody":49,"layout":49,"__component":357},14542,"Recommended services","What SaaS teams add next.",{"id":495,"heading":49,"dark":79,"variant":437,"note":49,"cells":496,"__component":460},6968,[497,501,505,509,515],{"id":498,"num":499,"numUsd":49,"eyebrow":49,"headline":139,"avatar":49,"body":500,"span":444,"rowSpan":79,"accent":79,"dark":131,"href":140},27732,"INDUSTRY","Most SaaS clients are VC-backed startups.",{"id":502,"num":503,"numUsd":49,"eyebrow":49,"headline":98,"avatar":49,"body":504,"span":444,"rowSpan":79,"accent":79,"dark":79,"href":99},27733,"ADVISORY","Fractional CFO support for growth-stage SaaS.",{"id":506,"num":507,"numUsd":49,"eyebrow":49,"headline":94,"avatar":49,"body":508,"span":444,"rowSpan":79,"accent":79,"dark":79,"href":95},27734,"REPORTING","Monthly pack with SaaS metrics built in.",{"id":510,"num":511,"numUsd":49,"eyebrow":49,"headline":512,"avatar":49,"body":513,"span":444,"rowSpan":79,"accent":79,"dark":79,"href":514},27735,"GUIDE","When a SaaS company needs a CFO","The signals that say it is time, and what changes when you hire one.","\u002Fblog\u002Fwhen-need-cfo",{"id":516,"num":499,"numUsd":49,"eyebrow":49,"headline":517,"avatar":49,"body":518,"span":444,"rowSpan":79,"accent":79,"dark":131,"href":196},27736,"Web3 and token accounting","For SaaS teams issuing a token alongside the subscription business.",{"id":520,"cta":521,"__component":526},2216,{"id":520,"eyebrow":522,"heading":523,"body":524,"primaryLabel":525,"primaryHref":323,"secondaryLabel":49,"secondaryHref":49,"dark":79},"For SaaS founders","Want SaaS-fluent finance?","Thirty minutes to assess your current reporting and revenue recognition.","Book a SaaS finance call","blocks.cta-banner"]