Sumu Construction Ltd

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

Registered number: 15107373

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	48,726		-
Debtors	5	17,928		100
Cash at bank and in hand		3,724		-

		70,378		100
Creditors: Amounts Falling Due Within One Year	6	(77,548 )		-

NET CURRENT ASSETS (LIABILITIES)			(7,170 )		100

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,170 )		100

NET (LIABILITIES)/ASSETS			(7,170 )		100

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(7,270 )		-

SHAREHOLDERS' FUNDS			(7,170)		100

For the year ending 31 August 2025 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.

On behalf of the board

Mr Hugo Benito Moriarty-Souto

Director

29/07/2026

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

1. General Information

Sumu Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15107373 . The registered office is Off Edge, Station Approach, Penarth, CF64 3EE.

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. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Stocks

	2025	2024
	£	£
Work in progress	48,726	-

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	17,928	100

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,151	-
Amounts owed to group undertakings	58,047	-
Other creditors	222	-
Taxation and social security	1,128	-

	77,548	-

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 2

Page 3

Sumu Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Hugo Benito Moriarty-Souto	-	7,473	-	-	7,473
Mr James Murphy	-	3,191	-	-	3,191

The above loan is unsecured, interest free and repayable on demand.