Email: andrew@mooret.co.uk
Trusted agricultural accountants and advisors
Sumer unites over 100 specialist agricultural accountants and advisors across the UK,
delivering local support backed by national expertise, championing the UK's farming future.
We support farming and landed estate businesses through succession, diversification and long term growth — building trusted, long standing relationships backed by specialist capability across the UK.
What sets us apart is our real familiarity with farming life. Many of our specialists come from agricultural backgrounds, and we place strong emphasis on understanding the daily realities behind the numbers.
That’s why our teams regularly visit farms, steward at their local shows and fully immerse themselves in rural life.
This hands-on experience gives us a practical understanding of livestock, arable, diversification and estate environments, enabling us to give advice rooted in the realities of farming today.
Bringing together the agricultural expertise of seven leading regional practices: BHP, Carpenter Box, EQ, Monahans, Moore Thompson, RMT and Scrutton Bland, we offer integrated support to over 1,000 agricultural businesses, from 100 acre family farms to large rural estates. Our unified approach means clients can access a deeper, sector leading skillset while still benefiting from the local delivery, understanding and personal relationships they rely on.
110+
Agricultural colleagues
Providing the professional support clients need to prosper.
2700+
Agricultural clients
From farming and rural business across the UK.
1070000+
Acreage
Representing over 1m acres of land.
Why Sumer?
Local delivery. National Service. Specialist expertise.
Our dedicated farming accountants and tax advisory teams are built to support the unique challenges of the agricultural sector, including:
Succession planning and inter-generational transition
Business strategy
Tax planning
Contract farming arrangements and joint ventures
Sustainability and Biodiversity Net Gain
Grants and funding applications
Diversification strategies
Accounting, compliance and cloud technology
We understand farming because many of our people have lived it.
From growing up on farms to working closely with rural businesses every day, our specialists bring a blend of technical expertise and practical agricultural insight.
This combination helps us deliver advice that is both commercially robust and grounded in real world farming practice.
The challenges facing UK farming
Farming is increasingly complex, from unpredictable market returns and rising input costs, to labour shortages and the pressure to diversify.
As Mark Smeaton, Head of Agriculture at Sumer, says:
“Farmers and rural businesses are vital to the UK’s economy and the backbone to the local communities we champion. At Sumer, we give you access to the most specialised advisory skillset to help you navigate the current agricultural landscape with clarity and confidence.”
Speak to your local Agricultural Champion
Whether you’re looking to improve profitability, prepare for succession, diversify, or understand new environmental schemes, our specialists are here to support you.
Andrew Perrott
South West
Andrew Perrott
I oversee the Rural Business and Landed Estates team for Monahans covering all of our offices.
Being from a farming background myself I have first-hand experience of the issues facing both farmers, rural businesses and landed estates.
A large part of my role is to help farms and rural clients with their tax and accounting needs. In the ever changing taxation and farming environment, this can be a very diverse task.
Understanding the farming process is a great advantage during an audit, as work can be tailored to the rural environment, and ensures feedback is relevant and constructive for the client as part of the process.
I also manage a portfolio of corporate non-rural businesses. This has helped me gather valuable expertise to help clients with diversification and development projects, which are becoming an increasingly important income stream for farms and estates.
After a working in industry, I started at Monahans in 2000, working in general practice and audit before joining the Rural and Landed Business specialist team. I became a partner in 2018.
I am a professional member of the CLA, NFU, and the ICAEW Farming and Rural Business Group.
Outside of work, I am actively involved in the financial management of our own family farm and seed cleaning business.
I am married to Liz who is a vet we have two children that keep us both busy. I am also a keen dinghy sailor when time allows.
Chris Moir
North East
Chris Moir
Email: chris.moir@r-m-t.co.uk
Daniel Sowden
Yorkshire and the Humber
Daniel Sowden
Email: daniel.sowden@bhp.co.uk
Jack Deal
East Anglia
Mark Smeaton
Scotland
Nick Banks
East Anglia
Sarah Fitzgerald
South East
Our services
Succession and Inheritance Tax planning
Guiding smooth ownership transfer while protecting family interests and long-term business continuity.
Capital Gains Tax, VAT, Stamp Duty Land Tax
Inheritance Tax, Capital Gains Tax, complex VAT, Stamp Duty Land Tax
Business strategy support
Developing practical strategies to improve profitability and sustainable growth.
Farm accounts and bookkeeping
Structuring agreements to maximise efficiency and support collaborative growth.
Diversification support and planning
Exploring new income streams to strengthen resilience and future-proof your farming business.
Cloud accounting for farms
Streamlining finances with accurate reporting, compliance support, and the use of modern cloud-based solutions.
Grant and funding advice
Identifying opportunities and supporting successful applications to secure vital funding.
Latest News
What HMRC’s new ecosystem services guidance means for landowners
Environmental income has become part of everyday conversations for farms and rural businesses. From biodiversity net gain to carbon and nutrient schemes, land is increasingly being used not just for food production, but to deliver environmental outcomes. For many, this creates new opportunities, but also new questions. One of the biggest uncertainties until now has
Sumer Agriculture Newsletter | Spring 2026
Sumer Agriculture Newsletter: Insights for UK Farming and Rural Businesses We’re pleased to share the latest edition of our Sumer Agriculture Newsletter, bringing together expert insight and practical advice for farming and rural businesses across the UK. In this edition of our agriculture newsletter, we cover a range of timely topics affecting UK farming and
Top Diversification Trends in Farming
Diversification has become a core part of farm business strategy. With volatility in agricultural commodity prices, changing support payments, rising costs and climate pressures, many farm businesses are increasingly relying on non-traditional income streams to maintain profitability and resilience. Diversification is no longer a secondary enterprise - it is often the difference between profit and