Company registration number 12780083 (England and Wales)
TDAA SUMNER INVESTMENT CO LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
TDAA SUMNER INVESTMENT CO LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
TDAA SUMNER INVESTMENT CO LTD
BALANCE SHEET
AS AT
5 APRIL 2026
05 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,398
5,334
Investment property
4
3,461,834
2,226,957
3,464,232
2,232,291
Current assets
Debtors
5
4,997
-
0
Cash at bank and in hand
390,860
108,400
395,857
108,400
Creditors: amounts falling due within one year
6
(800,172)
(339,723)
Net current liabilities
(404,315)
(231,323)
Total assets less current liabilities
3,059,917
2,000,968
Creditors: amounts falling due after more than one year
7
(1,044,431)
-
0
Net assets
2,015,486
2,000,968
Capital and reserves
Called up share capital
2,000,002
2,000,002
Profit and loss reserves
15,484
966
Total equity
2,015,486
2,000,968
TDAA SUMNER INVESTMENT CO LTD
BALANCE SHEET (CONTINUED)
AS AT
5 APRIL 2026
05 April 2026
- 2 -

For the financial year ended 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 July 2026 and are signed on its behalf by:
Mrs A M Sumner
Director
Company registration number 12780083 (England and Wales)
TDAA SUMNER INVESTMENT CO LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2026
- 3 -
1
Accounting policies
Company information

TDAA Sumner Investment Co Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 142 Ribchester Road, Clayton Le Dale, Blackburn, Lancashire, England, BB1 9EE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computer equipment
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

TDAA SUMNER INVESTMENT CO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 6 April 2025 and 5 April 2026
15,580
1,678
17,258
Depreciation and impairment
At 6 April 2025
11,370
554
11,924
Depreciation charged in the year
2,382
554
2,936
At 5 April 2026
13,752
1,108
14,860
Carrying amount
At 5 April 2026
1,828
570
2,398
At 5 April 2025
4,210
1,124
5,334
TDAA SUMNER INVESTMENT CO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2026
- 5 -
4
Investment property
2026
£
Fair value
At 6 April 2025
2,226,957
Additions
1,234,877
At 5 April 2026
3,461,834

Investment properties were valued on an open market basis on 5 April 2026 by the director.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
2
-
0
Other debtors
4,995
-
0
4,997
-
6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
11,322
10,948
Other taxation and social security
1,136
1,177
Other creditors
785,542
325,552
Accruals and deferred income
2,172
2,046
800,172
339,723
7
Creditors: amounts falling due after more than one year
2026
2025
Notes
£
£
Bank loans and overdrafts
1,044,431
-
0
2026-04-05 2025-04-06 false false false 01 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs A M Sumner Mr T J Sumner Miss A E Sumner 12780083 2025-04-06 2026-04-05 12780083 2026-04-05 12780083 2025-04-05 12780083 core:FurnitureFittings 2026-04-05 12780083 core:ComputerEquipment 2026-04-05 12780083 core:FurnitureFittings 2025-04-05 12780083 core:ComputerEquipment 2025-04-05 12780083 core:WithinOneYear 2026-04-05 12780083 core:WithinOneYear 2025-04-05 12780083 core:AfterOneYear 2026-04-05 12780083 core:AfterOneYear 2025-04-05 12780083 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-05 12780083 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-05 12780083 core:ShareCapital 2026-04-05 12780083 core:ShareCapital 2025-04-05 12780083 core:RetainedEarningsAccumulatedLosses 2026-04-05 12780083 core:RetainedEarningsAccumulatedLosses 2025-04-05 12780083 bus:Director1 2025-04-06 2026-04-05 12780083 core:FurnitureFittings 2025-04-06 2026-04-05 12780083 core:ComputerEquipment 2025-04-06 2026-04-05 12780083 2024-04-06 2025-04-05 12780083 core:FurnitureFittings 2025-04-05 12780083 core:ComputerEquipment 2025-04-05 12780083 2025-04-05 12780083 core:CurrentFinancialInstruments 2026-04-05 12780083 core:CurrentFinancialInstruments 2025-04-05 12780083 core:Non-currentFinancialInstruments 2026-04-05 12780083 core:Non-currentFinancialInstruments 2025-04-05 12780083 bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 12780083 bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 12780083 bus:FRS102 2025-04-06 2026-04-05 12780083 bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 12780083 bus:Director2 2025-04-06 2026-04-05 12780083 bus:Director3 2025-04-06 2026-04-05 12780083 bus:FullAccounts 2025-04-06 2026-04-05 xbrli:pure xbrli:shares iso4217:GBP