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Company Registration No. 14596414 (England and Wales)
Sumnima Trading Ltd Unaudited accounts for the year ended 31 January 2026
Sumnima Trading Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sumnima Trading Ltd Company Information for the year ended 31 January 2026
Director
Bikram GURUNG
Company Number
14596414 (England and Wales)
Registered Office
72 Hillary Road Basingstoke RG21 5TW England
Accountants
KBN Accountants Limited 12a, Castle Street Reading Berkshire RG1 7RD
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Sumnima Trading Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,737 
2,375 
Current assets
Inventories
69,560 
36,300 
Debtors
5
10,289 
3,869 
Cash at bank and in hand
17,140 
2,938 
96,989 
43,107 
Creditors: amounts falling due within one year
6
(69,485)
(39,958)
Net current assets
27,504 
3,149 
Net assets
31,241 
5,524 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
31,240 
5,523 
Shareholders' funds
31,241 
5,524 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and authorised for issue on 20 October 2026 and were signed on its behalf by
Bikram GURUNG Director Company Registration No. 14596414
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Sumnima Trading Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Sumnima Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 14596414. The registered office is 72 Hillary Road, Basingstoke, RG21 5TW, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
20% Reducing Balance Basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2025
3,356 
Additions
2,296 
At 31 January 2026
5,652 
Depreciation
At 1 February 2025
981 
Charge for the year
934 
At 31 January 2026
1,915 
Net book value
At 31 January 2026
3,737 
At 31 January 2025
2,375 
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Sumnima Trading Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
632 
Trade debtors
8,289 
1,237 
Other debtors
2,000 
2,000 
10,289 
3,869 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
2,867 
- 
Trade creditors
23,433 
18,815 
Taxes and social security
7,884 
738 
Proposed dividends
7,500 
- 
Other creditors
43 
- 
Loans from directors
27,758 
19,765 
Accruals
- 
640 
69,485 
39,958 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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