SUM AND SUBSTANCE LTD
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2027-05-01 (in 1y)
Last made up 2026-04-17
Watchouts
None on the register
Cash
£2M
+4% highest in 4 filed years
Net assets
£5M
+57.3% highest in 4 filed years
Employees
87
-35.1% vs 2023
Profit before tax
£2M
+44.9% vs 2023
Net assets
4-year trend · vs Industrials median
Accounts
4-year trend · latest reflected 2024-12-31
| Metric | Trend | 2019-12-31 | 2020-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|
| Turnover | — | — | £44,184,319 | £67,234,455 | |
| Operating profit | — | — | £1,701,444 | £2,463,689 | |
| Profit before tax | — | — | £1,702,782 | £2,467,179 | |
| Net profit | — | — | £1,320,184 | £1,836,575 | |
| Cash | £223,999 | £294,412 | £2,007,815 | £2,087,922 | |
| Total assets less current liabilities | £52 | £110,001 | £3,206,239 | £5,042,814 | |
| Net assets | £52 | £110,001 | £3,206,239 | £5,042,814 | |
| Equity | £52 | £110,001 | £3,206,239 | £5,042,814 | |
| Average employees | — | 2 | 134 | 87 | |
| Wages | — | — | £4,875,843 | £4,600,189 | |
| Directors' remuneration | — | — | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
+52.2%
£44,184,319 £67,234,455
-
Cash
+4%
£2,007,815 £2,087,922
highest in 4 filed years
-
Net assets
+57.3%
£3,206,239 £5,042,814
highest in 4 filed years
-
Employees
-35.1%
134 87
-
Operating profit
+44.8%
£1,701,444 £2,463,689
-
Profit before tax
+44.9%
£1,702,782 £2,467,179
-
Wages
-5.7%
£4,875,843 £4,600,189
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2019-12-31 | 2020-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|
| Operating margin | — | — | 3.9% | 3.7% | |
| Net margin | — | — | 3.0% | 2.7% | |
| Return on capital employed | — | — | 53.1% | 48.9% | |
| Gearing (liabilities / total assets) | — | — | 65.6% | 51.1% | |
| Current ratio | — | — | 1.52x | 1.95x | |
| Interest cover | — | — | 709.23x | — |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- RSM Ireland Business Advisory Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for at least the next 12 months. Management have prepared cashflow forecasts including plausible downside scenarios, the director is satisfied that the company has sufficient working capital to continue to adopt the going concern basis of accounting in preparing the financial statements for at least 12 months from the signing of the financial statements.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
1 active · 0 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| SEVER (SEVERIUKHIN), Yakov | Director | 2015-07-16 | Jun 1986 | Israeli |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mr. Peter Sever (Severiukhin) | Individual | Significant influence | 2024-05-24 | Active |
| Mr. Yakov Sever (Severiukhin) | Individual | Significant influence | 2024-05-24 | Active |
| Mr. Andrey Severyukhin | Individual | Significant influence | 2024-05-24 | Active |
| Raritex Trade Ltd | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2019-04-18 | Ceased 2023-10-02 |
| Mr Yakov Sever | Individual | Shares 75–100% | 2016-04-06 | Ceased 2019-04-18 |
Filing timeline
Last 20 of 44 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-29 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2026-03-24 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2025-10-03 | AA | accounts | Accounts with accounts type full | |
| 2025-07-14 | AUD | auditors | Auditors resignation company | |
| 2025-04-25 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-04-24 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2025-04-24 | CH01 | officers | Change person director company with change date | |
| 2024-10-02 | AA | accounts | Accounts with accounts type full | |
| 2024-05-24 | PSC01 | persons-with-significant-control | Notification of a person with significant control | |
| 2024-05-24 | PSC01 | persons-with-significant-control | Notification of a person with significant control | |
| 2024-05-24 | PSC01 | persons-with-significant-control | Notification of a person with significant control | |
| 2024-05-24 | PSC09 | persons-with-significant-control | Withdrawal of a person with significant control statement | |
| 2024-04-22 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-04-22 | CH01 | officers | Change person director company with change date | |
| 2023-10-17 | AA | accounts | Accounts with accounts type full | |
| 2023-10-03 | PSC08 | persons-with-significant-control | Notification of a person with significant control statement | |
| 2023-10-03 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2023-04-18 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-09-27 | AA | accounts | Accounts with accounts type total exemption full | |
| 2022-05-09 | CS01 | confirmation-statement | Confirmation statement with updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 4
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.