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Registration number: 11435946

Sumato Engineering Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2026

(filleted for filing purposes)

Sumato Engineering Services Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Sumato Engineering Services Ltd

Company Information

Director | Mr S J Mitchell

Registered office | The New Barn Mill Lane Eastry Sandwich Kent CT13 0JW

Sumato Engineering Services Ltd

(Registration number: 11435946)
Balance Sheet as at 30 June 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 5,240 | 6,241
Current assets |  |  |
Debtors | 5 | 11,738 | 14,867
Cash at bank and in hand |  | 77,714 | 67,130
|  | 89,452 | 81,997
Creditors: Amounts falling due within one year | 6 | (29,327) | (27,176)
Net current assets |  | 60,125 | 54,821
Total assets less current liabilities |  | 65,365 | 61,062
Provisions for liabilities |  | (1,310) | (1,218)
Net assets |  | 64,055 | 59,844
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 63,955 | 59,744
Shareholders' funds |  | 64,055 | 59,844

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 July 2026

......................................... Mr S J Mitchell Director

Sumato Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The New Barn Mill Lane
Eastry
Sandwich
Kent
CT13 0JW
England

These financial statements were authorised for issue by the director on 23 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sumato Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Ofice equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Sumato Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2025 | 4,098 | 25,348 | 29,446
Additions | 989 | - | 989
Disposals | (866) | - | (866)
At 30 June 2026 | 4,221 | 25,348 | 29,569
Depreciation
At 1 July 2025 | 2,368 | 20,837 | 23,205
Charge for the year | 621 | 1,128 | 1,749
Eliminated on disposal | (625) | - | (625)
At 30 June 2026 | 2,364 | 21,965 | 24,329
Carrying amount
At 30 June 2026 | 1,857 | 3,383 | 5,240
At 30 June 2025 | 1,730 | 4,511 | 6,241

Sumato Engineering Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 10,728 | 9,756
Prepayments | 583 | 641
Other debtors | 427 | 4,470
| 11,738 | 14,867

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade creditors |  | - | 146
Other related parties |  | 3,688 | 10,481
Taxation and social security |  | 5,729 | 4,750
Other creditors |  | 19,910 | 11,799
|  | 29,327 | 27,176

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary share of £1 each | 100 | 100 | 100 | 100