Legal & Regulatory Information

Professional Indemnity Insurance

In accordance with the disclosure requirements of the Provision of Services Regulations 2009:

  • Professional indemnity insurance cover is provided to Sumer Group Holdings Limited and certain members of its group including: Sumer Auditco NI Limited; Sumer Auditco Limited; Jerroms Business Solutions Limited; Jerroms Solutions Limited; Jerroms GCN Limited; The Jerroms Miller Tax Partnership Ltd; R T Marke & Co. Ltd; RMT Accountants & Business Advisors Ltd; Monahans Professional Services Ltd; Scrutton Bland Limited; Simmons Gainsford Professional Services Ltd; Simmons Gainsford Management Services Limited; Simmons Gainsford Corporate and Trustee Services Limited; PayAssist Limited; Fl3xibooks Limited; Simmons Gainsford Financial Services Limited; Simmons Gainsford Capital Allowances Limited; Simmons Gainsford Credit Management Limited; Simmons Gainsford Procurement Services Limited; EQ Accountants Ltd; Sumer Accountants NI Limited; and Carpenter Box Limited, by Starr International (Europe) Ltd, registered company number 09654797, FCA registration number 676783, with registered office at 4th Floor, 30 Fenchurch Avenue, London, EC3M 5AD;
  • Professional indemnity insurance cover is provided to Sumer Law Limited by Endurance Worldwide Insurance Limited, registered company number 04413524, FCA registration number 219654, with registered office at 2 Minster Court, Mincing Lane, 1st Floor, London, England, EC3R 7BB;
  • Professional indemnity insurance cover is provided to RMT Technology Limited by AXA XL Insurance Company UK Limited as lead insurer, registered company number 05328622, FCA registration number 423308, with registered office at 20 Gracechurch Street, London, EC3V 0BG;
  • Professional indemnity insurance cover is provided to Cowgills Limited by HCC International Insurance Company plc as lead insurer, registered company number 01575839, FCA registration number 202655, with registered office at 1 Aldgate, London, England EC3N 1RE;
  • Professional indemnity insurance cover is provided to DPC Accountants Limited by AXA Insurance UK plc, registered company number 78950, FCA registration number 202312 of 20 Gracechurch Street, London EC3V 0BG;
  • Professional indemnity insurance cover is provided to HW Fisher Professional Services Limited and HW Fisher Business Solutions Limited by Starr International (Europe) Ltd, registered company number 09654797, FCA registration number 676783, with registered office at 4th Floor, 30 Fenchurch Avenue, London, EC3M 5AD;
  • Professional indemnity insurance cover is provided to Jerroms Mortgage & Finance Limited by The NACFB Mutual Limited, with registered company number 14006240, FCA registration number 805562, with registered office at 7-9 Church Road, Lytham St Annes, Lancashire FY8 5LH;
  • Professional indemnity insurance cover is provided to Jerroms Financial Planning Ltd by Accredited Insurance (Europe) Limited – UK Branch, with registered branch number BR021362, FCA registration number 608422, with UK branch address at 71 Fenchurch Street, London, EC3M 4BS. Accredited Insurance (Europe) Limited – UK Branch is the UK branch of Accredited Insurance (Europe) Limited which is incorporated in Malta (registered company number C59505) with its registered office and principal place of business at Development House, St Anne Street, Floriana, FRN 9010 Malta.

The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.


Legal & Regulatory Information

Audit Registration

The following entity is registered to carry out audit work in the UK by The Institute of Chartered Accountants in England and Wales (ICAEW):

Sumer Auditco Limited (registered co. number 14308154)

The following entity is registered to carry out audit work in the UK and in the Republic of Ireland by Chartered Accountants Ireland (CAI):

Sumer Auditco NI Limited (registered co. number NI712237)

Details of these audit registrations can be viewed at www.auditregister.org.uk, under reference numbers C011001214 and 64302 respectively.

The following entity is registered to carry out the audit of local government and health bodies in England by The Institute of Chartered Accountants in England and Wales (ICAEW):

Sumer Auditco NI Limited (registered co. number NI712237, local audit firm registration number C011005832)

The audit regulations issued by ICAEW can be accessed at www.icaew.com/regulations

The audit regulations issued by CAI can be accessed at https://www.charteredaccountants.ie/about-us/our-governance/charter-bye-laws-regulations-and-code-of-ethics

The ethical standards for auditors can be accessed at https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/ethical-standard-for-auditors/

Investment Business

The following entities are regulated to undertake a range of investment business activities by the Institute of Chartered Accountants for England & Wales (ICAEW):

Cowgills Limited (registered co. number 14974655)

Cowgills Corporate Finance Limited (registered co. number 03983624)

Carpenter Box Limited (registered co. number 02360917)

DPC Accountants Limited (registered co. number 06296958)

Monahans Professional Services Limited (registered co. number 14541594)

RMT Accountants & Business Advisors Ltd (registered co. number 06036364)

Simmons Gainsford Professional Services Limited (registered co. number 15055092)

HW Fisher Business Solutions Limited (registered co. number 04468609)

The following entities are regulated to undertake a range of investment business activities by the Association of Chartered Certified Accountants (ACCA):

Jerroms GCN Limited (registered co. number 08433008)

Jerroms Business Solutions Limited (registered co. number 08923059)

The following entity is regulated to undertake a range of investment business activities by Chartered Accountants Ireland (CAI):

Sumer Accountants NI Limited (registered co. number NI055558)

The following entities are regulated by the Financial Conduct Authority (FCA):

Jerroms Mortgage & Finance Ltd (registered co. number 11459888) (FCA ref: 829252)

Jerroms Financial Planning Ltd (registered co. number 04710626) (FCA ref: 300784)

Statutory information & company details

The table below includes all members of the Sumer Group.

Entity Name Legal form and country of registration Registered Number Registered Office Address 
Sumer Group Holdings Limited Private limited company registered in England & Wales 14256975 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Group Nominee Limited Private limited company registered in England & Wales 15017271 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Group Midco Limited Private limited company registered in England & Wales 14257081 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Group Midco 2 Limited Private limited company registered in England & Wales 14594664 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Group Bidco Limited Private limited company registered in England & Wales 14257156 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Auditco Limited Private limited company registered in England & Wales 14308154 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Auditco NI Limited Private limited company registered in Northern Ireland NI712237 4th Floor, Glendinning House, 6 Murray Street, Belfast, Northern Ireland, BT1 6DN 
Sumer Law Limited Private limited company registered in England & Wales 15404253 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Probate Limited Private limited company registered in England & Wales 14949007 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Ireland Holdings Limited Private limited company registered in England & Wales 14358002 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Ireland Auditco Limited Private limited company registered in Ireland 726604 70 Sir John Rogerson’s Quay, Dublin 2, Dublin, D02 R296, Ireland 
Sumer Ireland Limited Private limited company registered in Ireland 726605 70 Sir John Rogerson’s Quay, Dublin 2, Dublin, D02 R296, Ireland 
RT Marke & Co Professional Services Limited Private limited company registered in England & Wales 14599227 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
RT Marke & Co Limited Private limited company registered in England & Wales 04563415 69 High Street, Bideford, Devon, EX39 2AT 
Sumer Group Bidco 8 Limited Private limited company registered in England & Wales 14621858 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
RMT Accountants & Business Advisors Ltd Private limited company registered in England & Wales 06036364 RMT, Gosforth Park Avenue, Newcastle Upon Tyne, NE12 8EG 
RMT Technology Limited Private limited company registered in England & Wales 13760910 RMT Accountants And Business Advisors Ltd, Gosforth Park Avenue, Newcastle Upon Tyne, United Kingdom, NE12 8EG 
Altus Wealth Management Limited Private limited company registered in England & Wales 11431466 RMT Accountants And Business Advisors Ltd, Gosforth Park Avenue, Newcastle Upon Tyne, United Kingdom, NE12 8EG 
KSA Group Ltd Private limited company registered in England & Wales 03316444 Units 7-8 The Chandlery, The Quayside, Berwick Upon Tweed, Northumberland, TD15 1HE 
Ribchesters Group Limited Private limited company registered in England & Wales 8668887 Finchale House, Belmont Business Park, 
Durham, DH1 1TW 
CompanyRescue Limited Private limited company registered in England & Wales 03306276 Units 7-8 The Chandlery, The Quayside, Berwick Upon Tweed, Northumberland, TD15 1HE 
Sumer Group Bidco 5 Limited Private limited company registered in England & Wales 14535577 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Monahans Professional Services Limited Private limited company registered in England & Wales 14541594 Hermes House, Fire Fly Avenue, Swindon, Wiltshire, United Kingdom, SN2 2GA 
Monahans Limited Private limited company registered in England & Wales 03024914 Hermes House, Fire Fly Avenue, Swindon, Wiltshire, United Kingdom, SN2 2GA 
Monahans Trustees Limited Private limited company registered in England & Wales 08300860 Hermes House, Fire Fly Avenue, Swindon, Wiltshire, United Kingdom, SN2 2GA 
The Insolvency Company SW Limited Private limited company registered in England & Wales 10348775 1st Floor, No 2 The Crescent, Taunton, Somerset, United Kingdom, TA1 4EA 
McGills Limited Private limited company registered in England & Wales 04129850 Oakley House, Tetbury Road, Cirencester, Gloucestershire, GL7 1US 
Scrutton Bland Holdings Limited Private limited company registered in England & Wales 15050680 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Scrutton Bland Limited Private limited company registered in England & Wales 15055121 Fitzroy House, Crown Street, Ipswich, England, IP1 3LG 
Jacobs Allen Group Limited Private limited company registered in England & Wales 7916322 59 Abbeygate Street, Bury St Edmunds, Suffolk, IP33 1LB 
Jacobs Allen Limited Private limited company registered in England & Wales 7916295 59 Abbeygate Street, Bury St Edmunds, Suffolk, IP33 1LB 
EQ Accountants Holdings Limited Private limited company registered in England & Wales 15058675 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
EQ Accountants Limited Private limited company registered in England & Wales 15068195 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Yates Business Solutions Limited Private limited company registered in Scotland SC311438 Unit 4b Gateway Business Park, Beancross Road, Grangemouth, Scotland, FK3 8WX 
DHCO Holdings Ltd Private limited company registered in Scotland SC797281 47-49 The Square, Kelso, Scotland, TD5 7HW 
Douglas Home & Co Limited Private limited company registered in Scotland SC244378 47-49 The Square, Kelso, Scotland, TD5 7HW 
DHCO IT Limited Private limited company registered in Scotland SC725305 47-49 The Square, Kelso, Scotland, TD5 7HW 
Sumer NI Holdings Limited Private limited company registered in England & Wales 15091856 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Sumer Accountants NI Ltd Private limited company registered in Northern Ireland NI055558 4th Floor, Glendinning House, 6 Murray 
Street, Belfast, Northern Ireland, BT1 
6DN 
Sumer Group Bidco 16 Limited Private limited company registered in Northern Ireland NI700824 The Ewart C/O Tughans, 3 Bedford Square, Belfast, United Kingdom, BT2 7EP 
Carpenter Box Professional Services Limited Private limited company registered in England & Wales 15193842 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Carpenter Box Limited Private limited company registered in England & Wales 02360917 Amelia House, Crescent Road, Worthing, West Sussex, England, BN11 1QR 
Jones Avens Limited Private limited company registered in England & Wales 06006056 Amelia House, Crescent Road, Worthing, West Sussex, England, BN11 1QR 
Jerroms Business Solutions Holdings Limited Private limited company registered in England & Wales 14535481 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Jerroms Holdings Limited Private limited company registered in England & Wales 11856653 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH 
Jerroms Solutions Limited Private limited company registered in England & Wales 05933654 Lumaneri House Blythe Gate, Shirley, Solihull, England, B90 8AH 
Jerroms Secretarial Services Limited Private limited company registered in England & Wales 04873135 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH 
Jerroms Mortgage and Finance Ltd Private limited company registered in England & Wales 11459888 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AD 
Jerroms Business Solutions Limited Private limited company registered in England & Wales 08923059 Lumaneri House Blythe Gate, Shirley, Solihull, England, B90 8AH 
Jerroms Financial Planning Ltd Private limited company registered in England & Wales 04710626 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AD 
E-Tick Limited Private limited company registered in England & Wales 09398498 Lumaneri House Blythe Gate, Shirley, Solihull, England, B90 8AH 
The Jerroms Miller Tax Partnership Ltd Private limited company registered in England & Wales 13890400 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH 
Jerroms Specialist Tax Services Ltd Private limited company registered in England & Wales 13890378 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AD 
TMP Tax Ltd Private limited company registered in England & Wales 13940341 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH 
Jerroms GCN Limited Private limited company registered in England & Wales 08433008 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH 
GCN (Auditing) Limited Private limited company registered in England & Wales 06562390 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH 
GCN Accounting Services Limited Private limited company registered in England & Wales 04237974 Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH 
Simmons Gainsford Holdings Limited Private limited company registered in England & Wales 15050796 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Simmons Gainsford Professional Services Limited Private limited company registered in England & Wales 15055092 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Simmons Gainsford Holdings (Gibraltar) Limited Private company registered in Gibraltar 123820 Suite 23 Portland House 
Glacis Road 
Gibraltar 
GX11 1AA 
Simmons Gainsford Management Services Limited Private limited company registered in England & Wales 08084943 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Simmons Gainsford Corporate And Trustee Services Limited Private limited company registered in England & Wales 10166965 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
PayAssist Limited Private limited company registered in England & Wales 08896393 52 New Town, Uckfield, East Sussex, United Kingdom, TN22 5DE 
Simmons Gainsford Services Limited Private limited company registered in England & Wales 09498577 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Fl3xibooks Limited Private limited company registered in England & Wales 10573857 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
SGM Outsourcing Sp Private company registered in Poland 0000543851 ul. Basztowa 10, Krakow, 31-143, Poland 
Simmons Gainsford Financial Services Limited Private limited company registered in England & Wales 03449000 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Simmons Gainsford Capital Allowances Limited Private limited company registered in England & Wales 06967869 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Simmons Gainsford Credit Management Limited Private limited company registered in England & Wales 06793236 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Simmons Gainsford Procurement Services Limited Private limited company registered in England & Wales 06366424 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Hill Street Registrars Limited Private limited company registered in England & Wales 00697756 14th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW 
Cowgills Holdings Limited Private limited company registered in England & Wales 15150829 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
Cowgills Limited Private limited company registered in England & Wales 14974655 Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD 
Pay Cloud Limited Private limited company registered in England & Wales 08485124 Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD 
Cowgills Transaction Services Limited Private limited company registered in England & Wales 13596857 Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD 
CHW Accounting Limited Private limited company registered in England & Wales 08286973 Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD 
Cowgills Funding Limited Private limited company registered in England & Wales 15126566 Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD 
Cowgills Corporate Finance Limited Private limited company registered in England & Wales 03983624 Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD 
Sumer OS (UK) Limited Private limited company registered in England & Wales 15555846 The Beehive, Beehive Ring Road, London Gatwick Airport, Gatwick, United Kingdom, RH6 0PA 
Sumer SOS Holdings Limited Private limited company registered in England & Wales 15548372 The Beehive, Beehive Ring Road, London Gatwick Airport, Gatwick, United Kingdom, RH6 0PA 
SOS 123 (PTY) Ltd Private company registered in South Africa 2024/081988/07 5 Iris Road, Eastgate Lane Office Park, Bedfordview, Gauteng 2007, South Africa 
Sumer 123 Holdings Limited Private limited company registered in England & Wales 15430482 The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA 
1 2 3 Consulting (PTY) Ltd Private company registered in South Africa 2024/123999/07 5 Iris Road, Eastgate Lane Office Park, Bedfordview, Gauteng 2007, South Africa 
DPC Professional Services Group Limited Private limited company registered in England & Wales 15719199 The Beehive, Beehive Ring Road, 
London Gatwick Airport, Gatwick, United 
Kingdom, RH6 0PA 
DPC Accountants Limited Private limited company registered in England & Wales 06296958 Stone House Stone Road Business 
Park, Stone Road, Stoke-On-Trent, 
England, ST4 6SR 
The DPC Group Limited Private limited company registered in England & Wales 03660358 Stone House Stone Road Business 
Park, Stone Road, Stoke-On-Trent, 
England, ST4 6SR 
HW Fisher Holdings Limited Private limited company registered in England & Wales 15887624 The Beehive, Beehive Ring Road, London Gatwick Airport, Gatwick, United Kingdom, RH6 0PA 
HW Fisher Professional Services Limited Private limited company registered in England & Wales 15897055 Acre House, 11/15 William Road, London, England, NW1 3ER 
HW Fisher Group Limited Private limited company registered in England & Wales 10061114 Acre House, 11/15 William Road, London, England, NW1 3ER 
HW Fisher Forensic Limited Private limited company registered in England & Wales 07434329 Acre House, 11/15 William Road, London, England, NW1 3ER 
HW Fisher Business Solutions Limited Private limited company registered in England & Wales 04468609 Acre House, 11/15 William Road, London, England, NW1 3ER 
HW Fisher Service Limited Private limited company registered in England & Wales 07990548 Acre House, 11/15 William Road, London, England, NW1 3ER 
HW Fisher Corporate Trustee Limited Private limited company registered in England & Wales 13225457 Acre House, 11/15 William Road, London, England, NW1 3ER 
Sumer Group Holdings Limited is a company registered in England and Wales under company number 14256975 with its registered office at The Beehive Building, Beehive Ring Road, Crawley, Gatwick, RH6 0PA. Sumer is the brand name under which firms which are members of and/or are connected to Sumer Group Holdings Limited operate and provide professional services. Each firm in the Sumer network is a separate legal entity. Sumer Group Holdings Limited does not provide audit, accountancy or other services to clients directly. The member firms can use the resources and/or services of other member firms. Sumer Group Holdings Limited is not an agent of any member firm and is not liable for any member firms. Each member firm is liable only for its own acts or omissions and not those of Sumer Group Holdings Limited and/or any other member firm.