Sum Equity Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15857470

		31 July 2025
	Notes	£	£
FIXED ASSETS
Investments	4		153,430

			153,430
CURRENT ASSETS
Debtors	5	100

		100
Creditors: Amounts Falling Due Within One Year	6	(151,170 )

NET CURRENT ASSETS (LIABILITIES)			(151,070 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,360

NET ASSETS			2,360

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			2,260

SHAREHOLDERS' FUNDS			2,360

For the period ending 31 July 2025 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

Mr David Sumner

Director

28/04/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Sum Equity Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15857470 . The registered office is Singleton Court Business Park, Wonastow Road, Monmouth, Monmouthshire, NP25 5JA.

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. Taxation

The charge for taxation is based on the profit for the period and takes into account taxation deferred because of timing differences between the recognition of gains and losses in the financial statements and their recognition for tax purposes.

Dividend income received from equity investments qualifies for exemption from corporation tax under Part 9A of the Corporation Tax Act 2009 and has therefore been excluded from taxable profits.

Unrealised gains and losses arising from the revaluation of investments are recognised in the profit and loss account but are not included in the corporation tax computation for the period.

Chargeable gains arising on the disposal of investments are included in taxable profits in accordance with corporation tax legislation.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Investments

	Listed
	£
Cost or Valuation
As at 24 July 2024	-
Additions	151,410
Fair value adjustments	2,020

As at 31 July 2025	153,430

Provision
As at 24 July 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	153,430

As at 24 July 2024	-

Investments are recognised at fair value through profit and loss.

Changes in fair value, including unrealised gains and losses, are recognised in the profit and loss account in the period in which they arise.

Realised gains and losses on disposal are calculated as the difference between the proceeds and the carrying value of the investment at the beginning of the period.

5. Debtors

	31 July 2025
	£
Due within one year
Other debtors	100

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Sum Equity Ltd

Notes to the Financial Statements (continued)

For the Period 24 July 2024 to 31 July 2025

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025
	£
Amounts owed to participating interests	149,610
Other creditors	1,560

	151,170

7. Share Capital

	31 July 2025
	£
Allotted, Called up and fully paid	100

8. Dividends

Dividend income is recognised in the profit and loss account on the date the shareholder’s right to receive payment is established. Dividend income is recognised gross of any withholding taxes and is not adjusted for amounts reinvested.

Interest income on debt instruments is recognised on an accrual basis using the effective interest method.

Other income, including referral and platform incentives, is recognised in the profit and loss account when the entitlement to income arises.

9. Related Party Transactions

During the period the company received funding from a related group company. The balance outstanding at the reporting date is included within creditors. The transaction was conducted on an arm’s‑length basis and was interest free.

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