Sumner Global Hub Limited

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

Registered number: 13053976

		2026
	Notes	£	£
CURRENT ASSETS
Debtors	4	(20,155 )
Cash at bank and in hand		229,404

		209,249
Creditors: Amounts Falling Due Within One Year	5	(323,935 )

NET CURRENT ASSETS (LIABILITIES)			(114,686 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(114,686 )

NET LIABILITIES			(114,686 )

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			(114,687 )

SHAREHOLDERS' FUNDS			(114,686)

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 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.

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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr David Sumner

Director

22/05/2026

The notes on page 2 form part of these financial statements.

1. General Information

Sumner Global Hub Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13053976 . The registered office is First Floor, 85 Great Portland Street, London, W1W 7LT.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 0 NIL

4. Debtors

	2026
	£
Due within one year
Other debtors	(20,155)

5. Creditors: Amounts Falling Due Within One Year

	2026
	£
Trade creditors	79,570
Other creditors	244,365

	323,935

6. Share Capital

	2026
Allotted, called up and fully paid	£
1 Ordinary Shares of £ 1.00 each	1

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Sumner Global Hub Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

The company has recognised income of £73,322 in the financial year ending 31 Mar 2026 in respect of the derecognition of a historic intercompany liability.

The creditor entity has been liquidated and, based on the information available, the directors consider that no enforceable obligation exists at the reporting date. The liability has therefore been released in accordance with applicable accounting standards.

The credit has been included within other income and is non-recurring.

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