Registration number: 11807503

Tumu Consulting Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Tumu Consulting Ltd

Company Information

Director

P R Sloan

Registered office

Office 111, Regus 1st Floor Castlemead Lower Castle Street BRISTOL United Kingdom BS1 3AG

Accountants

Dorrington Mundy Chartered Accountants5 Beauley Road Southville Bristol BS3 1PX

Tumu Consulting Ltd

(Registration number: 11807503)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	4,591	8,654
Current assets
Debtors	5	250,323	170,116
Cash at bank and in hand		88,040	69,052
		338,363	239,168
Creditors: Amounts falling due within one year	6	(244,668)	(169,769)
Net current assets		93,695	69,399
Total assets less current liabilities		98,286	78,053
Creditors: Amounts falling due after more than one year	6	-	(1,824)
Net assets		98,286	76,229
Capital and reserves
Called up share capital		85	84
Retained earnings		98,201	76,145
Shareholders' funds		98,286	76,229

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 April 2026
 

......................................... P R Sloan Director

Tumu Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

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

The address of its registered office is:
Office 111, Regus 1st Floor
Castlemead
Lower Castle Street
BRISTOL
BS1 3AG
United Kingdom

These financial statements were authorised for issue by the director on 28 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tumu Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office fixtures & fittings	20% Straight Line Method
Computer hardware and software	15% & 33.33% Straight Line Method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Tumu Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Tumu Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 13 (2025 - 11).

Tumu Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	38,956	38,956
Additions	4,167	4,167
Disposals	(21,760)	(21,760)
At 28 February 2026	21,363	21,363
Depreciation
At 1 March 2025	30,302	30,302
Charge for the year	5,976	5,976
Eliminated on disposal	(19,506)	(19,506)
At 28 February 2026	16,772	16,772
Carrying amount
At 28 February 2026	4,591	4,591
At 28 February 2025	8,654	8,654

5

Debtors

Current	2026 £	2025 £
Trade debtors	213,184	152,507
Prepayments	13,896	6,367
Other debtors	23,243	11,242
	250,323	170,116

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	1,824	12,219
Taxation and social security		80,218	61,667
Accruals and deferred income		1,909	1,909
Other creditors		160,717	93,974
		244,668	169,769

Tumu Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	-	1,824

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	-	1,824

Current loans and borrowings

	2026 £	2025 £
Other borrowings	1,824	12,219