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)

    Jones Avens Limited (registered co. number 06006056)

    DPC Accountants Limited (registered co. number 06296958)

    Monahans Professional Services Limited (registered co. number 14541594)

    McGills Limited (registered co. number 04129850)

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

    Ribchesters Group Limited (registered co. number 08668887)

    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 NameLegal form and country of registrationRegistered NumberRegistered Office Address
    Sumer Group Holdings LimitedPrivate limited company registered in England & Wales14256975The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Group Nominee LimitedPrivate limited company registered in England & Wales15017271The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Group Midco LimitedPrivate limited company registered in England & Wales14257081The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Group Midco 2 LimitedPrivate limited company registered in England & Wales14594664The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Group Bidco LimitedPrivate limited company registered in England & Wales14257156The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Auditco LimitedPrivate limited company registered in England & Wales14308154The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Auditco NI LimitedPrivate limited company registered in Northern IrelandNI7122374th Floor, Glendinning House, 6 Murray Street, Belfast, Northern Ireland, BT1 6DN
    Sumer Law LimitedPrivate limited company registered in England & Wales15404253The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Probate LimitedPrivate limited company registered in England & Wales14949007The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Ireland Holdings LimitedPrivate limited company registered in England & Wales14358002The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Ireland Auditco LimitedPrivate limited company registered in Ireland72660470 Sir John Rogerson’s Quay, Dublin 2, Dublin, D02 R296, Ireland
    Sumer Ireland LimitedPrivate limited company registered in Ireland72660570 Sir John Rogerson’s Quay, Dublin 2, Dublin, D02 R296, Ireland
    RT Marke & Co Professional Services LimitedPrivate limited company registered in England & Wales14599227The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    RT Marke & Co LimitedPrivate limited company registered in England & Wales0456341569 High Street, Bideford, Devon, EX39 2AT
    Sumer Group Bidco 8 LimitedPrivate limited company registered in England & Wales14621858The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    RMT Accountants & Business Advisors LtdPrivate limited company registered in England & Wales06036364RMT, Gosforth Park Avenue, Newcastle Upon Tyne, NE12 8EG
    RMT Technology LimitedPrivate limited company registered in England & Wales13760910RMT Accountants And Business Advisors Ltd, Gosforth Park Avenue, Newcastle Upon Tyne, United Kingdom, NE12 8EG
    Altus Wealth Management LimitedPrivate limited company registered in England & Wales11431466RMT Accountants And Business Advisors Ltd, Gosforth Park Avenue, Newcastle Upon Tyne, United Kingdom, NE12 8EG
    KSA Group LtdPrivate limited company registered in England & Wales03316444Units 7-8 The Chandlery, The Quayside, Berwick Upon Tweed, Northumberland, TD15 1HE
    Ribchesters Group LimitedPrivate limited company registered in England & Wales8668887Finchale House, Belmont Business Park,
    Durham, DH1 1TW
    CompanyRescue LimitedPrivate limited company registered in England & Wales03306276Units 7-8 The Chandlery, The Quayside, Berwick Upon Tweed, Northumberland, TD15 1HE
    Sumer Group Bidco 5 LimitedPrivate limited company registered in England & Wales14535577The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Monahans Professional Services LimitedPrivate limited company registered in England & Wales14541594Hermes House, Fire Fly Avenue, Swindon, Wiltshire, United Kingdom, SN2 2GA
    Monahans LimitedPrivate limited company registered in England & Wales03024914Hermes House, Fire Fly Avenue, Swindon, Wiltshire, United Kingdom, SN2 2GA
    Monahans Trustees LimitedPrivate limited company registered in England & Wales08300860Hermes House, Fire Fly Avenue, Swindon, Wiltshire, United Kingdom, SN2 2GA
    The Insolvency Company SW LimitedPrivate limited company registered in England & Wales103487751st Floor, No 2 The Crescent, Taunton, Somerset, United Kingdom, TA1 4EA
    McGills LimitedPrivate limited company registered in England & Wales04129850Oakley House, Tetbury Road, Cirencester, Gloucestershire, GL7 1US
    Scrutton Bland Holdings LimitedPrivate limited company registered in England & Wales15050680The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Scrutton Bland LimitedPrivate limited company registered in England & Wales15055121Fitzroy House, Crown Street, Ipswich, England, IP1 3LG
    Jacobs Allen Group LimitedPrivate limited company registered in England & Wales791632259 Abbeygate Street, Bury St Edmunds, Suffolk, IP33 1LB
    Jacobs Allen LimitedPrivate limited company registered in England & Wales791629559 Abbeygate Street, Bury St Edmunds, Suffolk, IP33 1LB
    EQ Accountants Holdings LimitedPrivate limited company registered in England & Wales15058675The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    EQ Accountants LimitedPrivate limited company registered in England & Wales15068195The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Yates Business Solutions LimitedPrivate limited company registered in ScotlandSC311438Unit 4b Gateway Business Park, Beancross Road, Grangemouth, Scotland, FK3 8WX
    DHCO Holdings LtdPrivate limited company registered in ScotlandSC79728147-49 The Square, Kelso, Scotland, TD5 7HW
    Douglas Home & Co LimitedPrivate limited company registered in ScotlandSC24437847-49 The Square, Kelso, Scotland, TD5 7HW
    DHCO IT LimitedPrivate limited company registered in ScotlandSC72530547-49 The Square, Kelso, Scotland, TD5 7HW
    Sumer NI Holdings LimitedPrivate limited company registered in England & Wales15091856The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Sumer Accountants NI LtdPrivate limited company registered in Northern IrelandNI0555584th Floor, Glendinning House, 6 Murray
    Street, Belfast, Northern Ireland, BT1
    6DN
    Sumer Group Bidco 16 LimitedPrivate limited company registered in Northern IrelandNI700824The Ewart C/O Tughans, 3 Bedford Square, Belfast, United Kingdom, BT2 7EP
    Carpenter Box Professional Services LimitedPrivate limited company registered in England & Wales15193842The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Carpenter Box LimitedPrivate limited company registered in England & Wales02360917Amelia House, Crescent Road, Worthing, West Sussex, England, BN11 1QR
    Jones Avens LimitedPrivate limited company registered in England & Wales06006056Amelia House, Crescent Road, Worthing, West Sussex, England, BN11 1QR
    Jerroms Business Solutions Holdings LimitedPrivate limited company registered in England & Wales14535481The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Jerroms Holdings LimitedPrivate limited company registered in England & Wales11856653Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH
    Jerroms Solutions LimitedPrivate limited company registered in England & Wales05933654Lumaneri House Blythe Gate, Shirley, Solihull, England, B90 8AH
    Jerroms Secretarial Services LimitedPrivate limited company registered in England & Wales04873135Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH
    Jerroms Mortgage and Finance LtdPrivate limited company registered in England & Wales11459888Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AD
    Jerroms Business Solutions LimitedPrivate limited company registered in England & Wales08923059Lumaneri House Blythe Gate, Shirley, Solihull, England, B90 8AH
    Jerroms Financial Planning LtdPrivate limited company registered in England & Wales04710626Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AD
    E-Tick LimitedPrivate limited company registered in England & Wales09398498Lumaneri House Blythe Gate, Shirley, Solihull, England, B90 8AH
    The Jerroms Miller Tax Partnership LtdPrivate limited company registered in England & Wales13890400Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH
    Jerroms Specialist Tax Services LtdPrivate limited company registered in England & Wales13890378Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AD
    TMP Tax LtdPrivate limited company registered in England & Wales13940341Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH
    Jerroms GCN LimitedPrivate limited company registered in England & Wales08433008Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH
    GCN (Auditing) LimitedPrivate limited company registered in England & Wales06562390Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH
    GCN Accounting Services LimitedPrivate limited company registered in England & Wales04237974Lumaneri House Blythe Gate, Blythe Valley Park, Solihull, West Midlands, United Kingdom, B90 8AH
    Simmons Gainsford Holdings LimitedPrivate limited company registered in England & Wales15050796The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Simmons Gainsford Professional Services LimitedPrivate limited company registered in England & Wales1505509214th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Simmons Gainsford Holdings (Gibraltar) LimitedPrivate company registered in Gibraltar123820Suite 23 Portland House
    Glacis Road
    Gibraltar
    GX11 1AA
    Simmons Gainsford Management Services LimitedPrivate limited company registered in England & Wales0808494314th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Simmons Gainsford Corporate And Trustee Services LimitedPrivate limited company registered in England & Wales1016696514th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    PayAssist LimitedPrivate limited company registered in England & Wales0889639352 New Town, Uckfield, East Sussex, United Kingdom, TN22 5DE
    Simmons Gainsford Services LimitedPrivate limited company registered in England & Wales0949857714th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Fl3xibooks LimitedPrivate limited company registered in England & Wales1057385714th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    SGM Outsourcing SpPrivate company registered in Poland0000543851ul. Basztowa 10, Krakow, 31-143, Poland
    Simmons Gainsford Financial Services LimitedPrivate limited company registered in England & Wales0344900014th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Simmons Gainsford Capital Allowances LimitedPrivate limited company registered in England & Wales0696786914th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Simmons Gainsford Credit Management LimitedPrivate limited company registered in England & Wales0679323614th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Simmons Gainsford Procurement Services LimitedPrivate limited company registered in England & Wales0636642414th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Hill Street Registrars LimitedPrivate limited company registered in England & Wales0069775614th Floor 33 Cavendish Square, London, United Kingdom, W1G 0PW
    Cowgills Holdings LimitedPrivate limited company registered in England & Wales15150829The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    Cowgills LimitedPrivate limited company registered in England & Wales14974655Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD
    Pay Cloud LimitedPrivate limited company registered in England & Wales08485124Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD
    Cowgills Transaction Services LimitedPrivate limited company registered in England & Wales13596857Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD
    CHW Accounting LimitedPrivate limited company registered in England & Wales08286973Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD
    Cowgills Funding LimitedPrivate limited company registered in England & Wales15126566Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD
    Cowgills Corporate Finance LimitedPrivate limited company registered in England & Wales03983624Fourth Floor, Unit 5b The Parklands, Bolton, United Kingdom, BL6 4SD
    Sumer OS (UK) LimitedPrivate limited company registered in England & Wales15555846The Beehive, Beehive Ring Road, London Gatwick Airport, Gatwick, United Kingdom, RH6 0PA
    Sumer SOS Holdings LimitedPrivate limited company registered in England & Wales15548372The Beehive, Beehive Ring Road, London Gatwick Airport, Gatwick, United Kingdom, RH6 0PA
    SOS 123 (PTY) LtdPrivate company registered in South Africa2024/081988/075 Iris Road, Eastgate Lane Office Park, Bedfordview, Gauteng 2007, South Africa
    Sumer 123 Holdings LimitedPrivate limited company registered in England & Wales15430482The Beehive, Beehive Ring Road, London Gatwick Airport, United Kingdom, United Kingdom, RH6 0PA
    1 2 3 Consulting (PTY) LtdPrivate company registered in South Africa2024/123999/075 Iris Road, Eastgate Lane Office Park, Bedfordview, Gauteng 2007, South Africa
    DPC Professional Services Group LimitedPrivate limited company registered in England & Wales15719199The Beehive, Beehive Ring Road,
    London Gatwick Airport, Gatwick, United
    Kingdom, RH6 0PA
    DPC Accountants LimitedPrivate limited company registered in England & Wales06296958Stone House Stone Road Business
    Park, Stone Road, Stoke-On-Trent,
    England, ST4 6SR
    The DPC Group LimitedPrivate limited company registered in England & Wales03660358Stone House Stone Road Business
    Park, Stone Road, Stoke-On-Trent,
    England, ST4 6SR
    HW Fisher Holdings LimitedPrivate limited company registered in England & Wales15887624The Beehive, Beehive Ring Road, London Gatwick Airport, Gatwick, United Kingdom, RH6 0PA
    HW Fisher Professional Services LimitedPrivate limited company registered in England & Wales15897055Acre House, 11/15 William Road, London, England, NW1 3ER
    HW Fisher Group LimitedPrivate limited company registered in England & Wales10061114Acre House, 11/15 William Road, London, England, NW1 3ER
    HW Fisher Forensic LimitedPrivate limited company registered in England & Wales07434329Acre House, 11/15 William Road, London, England, NW1 3ER
    HW Fisher Business Solutions LimitedPrivate limited company registered in England & Wales04468609Acre House, 11/15 William Road, London, England, NW1 3ER
    HW Fisher Service LimitedPrivate limited company registered in England & Wales07990548Acre House, 11/15 William Road, London, England, NW1 3ER
    HW Fisher Corporate Trustee LimitedPrivate limited company registered in England & Wales13225457Acre 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.