Company Registration No. 11923412 (England and Wales)
Sum Vivas Ltd
Unaudited accounts
for the year ended 30 April 2026
Sum Vivas Ltd
Unaudited accounts
Contents
Sum Vivas Ltd
Company Information
for the year ended 30 April 2026
Directors
Denise Harris
Robert Sims
Company Number
11923412 (England and Wales)
Registered Office
Office B11, Block B
Business First
Goodlass Road
Liverpool
Merseyside
L24 9HJ
England
Sum Vivas Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
3,827
13,228
Cash at bank and in hand
108,046
2,329
Creditors: amounts falling due within one year
(162,320)
(131,834)
Net current liabilities
(29,799)
(127,172)
Net liabilities
(25,972)
(113,944)
Called up share capital
121
103
Share premium
229,980
29,997
Profit and loss account
(256,073)
(144,044)
Shareholders' funds
(25,972)
(113,944)
For the year ending 30 April 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by
Robert Sims
Director
Company Registration No. 11923412
Sum Vivas Ltd
Notes to the Accounts
for the year ended 30 April 2026
Sum Vivas Ltd is a private company, limited by shares, registered in England and Wales, registration number 11923412. The registered office is Office B11, Block B, Business First, Goodlass Road, Liverpool, Merseyside, L24 9HJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The Directors have prepared the accounts on a going concern basis.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.3% straight line
Computer equipment
33.3% straight line
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2025
5,822
22,992
28,814
At 30 April 2026
5,822
22,992
28,814
At 1 May 2025
2,673
12,913
15,586
Charge for the year
1,424
7,977
9,401
At 30 April 2026
4,097
20,890
24,987
At 30 April 2026
1,725
2,102
3,827
At 30 April 2025
3,149
10,079
13,228
Sum Vivas Ltd
Notes to the Accounts
for the year ended 30 April 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
1,816
1,740
Other creditors
25,354
194
Loans from directors
134,900
129,900
Allotted, called up and fully paid:
1,205,480 Ordinary shares of £0.0001 each
120.54
103.43
Shares issued during the period:
171,116 Ordinary shares of £0.0001 each
17.11
8
Average number of employees
During the year the average number of employees was 5 (2025: 3).