Company Registration No. 11923412 (England and Wales)
Sum Vivas Ltd
Unaudited accounts
for the year ended 30 April 2025
Sum Vivas Ltd
Unaudited accounts
Contents
Sum Vivas Ltd
Company Information
for the year ended 30 April 2025
Directors
Denise Harris
Robert Sims
Company Number
11923412 (England and Wales)
Registered Office
Office B11, Block B
Business First
Goodlass Road
Liverpool
Merseyside
L24 9HJ
England
Accountants
Neil Gallagher
GG Accounting Solutions Limited
15 Park Lane
Rothwell
Leeds
LS26 0EY
Sum Vivas Ltd
Statement of financial position
as at 30 April 2025
Tangible assets
13,228
19,402
Cash at bank and in hand
2,329
34,777
Creditors: amounts falling due within one year
(131,834)
(89,835)
Net current liabilities
(127,172)
(52,658)
Net liabilities
(113,944)
(33,256)
Called up share capital
103
100
Profit and loss account
(144,044)
(33,356)
Shareholders' funds
(113,944)
(33,256)
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by
Robert Sims
Director
Company Registration No. 11923412
Sum Vivas Ltd
Notes to the Accounts
for the year ended 30 April 2025
Sum Vivas Ltd is a private company, limited by shares, registered in England and Wales, registration number 11923412. The registered office is Office B11, Block B, Business First, Goodlass Road, Liverpool, Merseyside, L24 9HJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 30 April 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The Directors have prepared the accounts on a going concern basis.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.3% straight line
Computer equipment
33.3% straight line
Sum Vivas Ltd
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2024
5,822
19,756
25,578
At 30 April 2025
5,822
22,992
28,814
At 1 May 2024
1,236
4,940
6,176
Charge for the year
1,437
7,973
9,410
At 30 April 2025
2,673
12,913
15,586
At 30 April 2025
3,149
10,079
13,228
At 30 April 2024
4,586
14,816
19,402
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
1,740
1,488
Loans from directors
129,900
79,900
Allotted, called up and fully paid:
1,034,364 Ordinary shares of £0.0001 each
103.43
100.00
Shares issued during the period:
34,364 Ordinary shares of £0.0001 each
3.43
8
Post balance sheet events
There have been no significant events since the end of the reporting period which require disclosure.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).