Acorah Software Products - Accounts Production 19.3.550 false true 31 August 2024 31 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15108133 Mr Hugo Benito Moriarty-Souto Mr James Murphy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15108133 2024-08-31 15108133 2025-08-31 15108133 2024-09-01 2025-08-31 15108133 frs-core:CurrentFinancialInstruments 2025-08-31 15108133 frs-core:Non-currentFinancialInstruments 2025-08-31 15108133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 15108133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 15108133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 15108133 frs-core:ShareCapital 2025-08-31 15108133 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15108133 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15108133 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15108133 frs-bus:SmallEntities 2024-09-01 2025-08-31 15108133 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15108133 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15108133 frs-bus:Director1 2024-09-01 2025-08-31 15108133 frs-bus:Director1 2024-08-31 15108133 frs-bus:Director1 2025-08-31 15108133 frs-bus:Director2 2024-09-01 2025-08-31 15108133 frs-countries:EnglandWales 2024-09-01 2025-08-31 15108133 2023-08-30 15108133 2024-08-31 15108133 2023-08-31 2024-08-31 15108133 frs-core:CurrentFinancialInstruments 2024-08-31 15108133 frs-core:Non-currentFinancialInstruments 2024-08-31 15108133 frs-core:ShareCapital 2024-08-31 15108133 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15108133
Sumu Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15108133
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 783,854 462,854
783,854 462,854
CURRENT ASSETS
Stocks 5 572,966 548,223
Debtors 6 83,146 100
Cash at bank and in hand 110,000 -
766,112 548,323
Creditors: Amounts Falling Due Within One Year 7 (216,375 ) (18,906 )
NET CURRENT ASSETS (LIABILITIES) 549,737 529,417
TOTAL ASSETS LESS CURRENT LIABILITIES 1,333,591 992,271
Creditors: Amounts Falling Due After More Than One Year 8 (1,366,071 ) (992,171 )
NET (LIABILITIES)/ASSETS (32,480 ) 100
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (32,580 ) -
SHAREHOLDERS' FUNDS (32,480) 100
Page 1
Page 2
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 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sumu Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15108133 . 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.3. 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)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 September 2024 462,854
Additions 321,000
As at 31 August 2025 783,854
Net Book Value
As at 31 August 2025 783,854
As at 1 September 2024 462,854
5. Stocks
2025 2024
£ £
Work in progress 572,966 548,223
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 56,307 -
Other debtors 26,839 100
83,146 100
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 180,000 -
Other creditors 29,628 18,906
Taxation and social security 6,747 -
216,375 18,906
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,366,071 992,171
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. 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 - 19,992 - - 19,992
The above loan is unsecured, interest free and repayable on demand.
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