Sumar Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08360867

Sumar Limited

Filleted Unaudited Financial Statements

31 January 2026

Sumar Limited

Financial Statements

Year ended 31 January 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Sumar Limited

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	128,464	153,132
Investments	6	5,051	5,051
		---------	---------
		133,515	158,183

Current assets

Debtors	7	509,545	313,689
Cash at bank and in hand		5,266	5,235
		---------	---------
		514,811	318,924

Creditors: amounts falling due within one year	8	713,214	455,094
		---------	---------
Net current liabilities		198,403	136,170
		---------	---------
Total assets less current liabilities		( 64,888)	22,013

Creditors: amounts falling due after more than one year	9	–	2,783
		--------	--------
Net (liabilities)/assets		( 64,888)	19,230
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 64,988)	19,130
	--------	--------
Shareholders (deficit)/funds	( 64,888)	19,230
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Sumar Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 18 October 2026 , and are signed on behalf of the board by:

Dr M Galy
Director

Company registration number: 08360867

Sumar Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Short leasehold property	-	5% straight line
Plant and machinery	-	25% straight line
Fixtures and fittings	-	10% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 February 2025 and 31 January 2026	19,650	345,983	305,226	670,859
	--------	---------	---------	---------
Depreciation
At 1 February 2025	9,991	324,783	182,953	517,727
Charge for the year	982	11,458	12,228	24,668
	--------	---------	---------	---------
At 31 January 2026	10,973	336,241	195,181	542,395
	--------	---------	---------	---------
Carrying amount
At 31 January 2026	8,677	9,742	110,045	128,464
	--------	---------	---------	---------
At 31 January 2025	9,659	21,200	122,273	153,132
	--------	---------	---------	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 February 2025 and 31 January 2026	5,051
	-------
Impairment
At 1 February 2025 and 31 January 2026	–
	-------

Carrying amount
At 31 January 2026	5,051
	-------
At 31 January 2025	5,051
	-------

7. Debtors

	2026	2025
	£	£
Trade debtors	434,000	290,000
Other debtors	75,545	23,689
	---------	---------
	509,545	313,689
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	–	37,826
Trade creditors	89,257	30,300
Other creditors	623,957	386,968
	---------	---------
	713,214	455,094
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	–	2,783
	----	-------

10. Related party transactions

At the balance sheet date the company owed £59 (2025: £7) to a Director. At the balance sheet date the company owed £613,974 (2024: £371,247) to a company under common control.