Company Registration No. 13947910 (England and Wales)
PRISUM ENTERPRISE LIMITED
Unaudited accounts
for the year ended 31 March 2026
PRISUM ENTERPRISE LIMITED
Unaudited accounts
Contents
PRISUM ENTERPRISE LIMITED
Company Information
for the year ended 31 March 2026
Company Number
13947910 (England and Wales)
Registered Office
Lower Ground Floor
14-15 Ennismore Gardens
London
London
SW7 1AA
England
Accountants
Roy Accountants Ltd
Chartered Accountants
28 Orchard Waye
UXBRIDGE
Hillingdon
UB8 2BW
PRISUM ENTERPRISE LIMITED
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
16,958
22,859
Creditors: amounts falling due within one year
(121,805)
(101,805)
Net current liabilities
(104,847)
(78,946)
Net liabilities
(104,847)
(78,946)
Called up share capital
1
1
Profit and loss account
(104,848)
(78,947)
Shareholders' funds
(104,847)
(78,946)
For the year ending 31 March 2026 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 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 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 and authorised for issue on 10 May 2026 and were signed on its behalf by
Sumer Tyagi
Director
Company Registration No. 13947910
PRISUM ENTERPRISE LIMITED
Notes to the Accounts
for the year ended 31 March 2026
PRISUM ENTERPRISE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13947910. The registered office is Lower Ground Floor, 14-15 Ennismore Gardens, London, London, SW7 1AA, 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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts are presented in £ sterling.
The director have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
4
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
120,000
100,000
Loans from directors
1,805
1,805
Parent company Prisum Healthcare SRL has provided aggregate loans of £120,000 at the interest rate of EURIBOR 12M + 2% , repayable within a year.
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
6
Transactions with related parties
The company is a subsidiary of Prisum Healthcare SRL, a company incorporated in Romania. The smallest group in which the results of the company are consolidated is that headed by Prisum Holding SRL. The registered office of Prisum Holding SRL is Globalworth Square Building, 6, Gara Herastrau street, 3rd Floor ZIP Code 020334, District 2, Bucharest, Romania.
PRISUM ENTERPRISE LIMITED
Notes to the Accounts
for the year ended 31 March 2026
The company’s immediate parent undertaking is Prisum Healthcare SRL. The ultimate parent undertaking is Prisum Holding SRL, a company incorporated in Romania. The ultimate controlling party is Mr Sumer Tyagi, who exercises control over the company through their majority interest in the share capital of Prisum Holding SRL.
8
Average number of employees
During the year the average number of employees was 0 (2025: 1).
9
Reconciliations on adoption of FRS 102
These financial statements for the year ended 31st March 2026 are the first financial statements of Prisum Enterprise Ltd prepared in accordance with FRS 102 Section 1A. The date of transition to FRS 102 Section 1A was 1 April 2025. The reported financial position and financial performance for previous periods have been restated to comply with these requirements.