2025-04-01 2026-03-31 false Capium Accounts Production 1.1 SC642519 2025-04-01 2026-03-31 SC642519 bus:AbridgedAccounts 2025-04-01 2026-03-31 SC642519 bus:FRS102 2025-04-01 2026-03-31 SC642519 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC642519 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC642519 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC642519 2025-04-01 2026-03-31 SC642519 2026-03-31 SC642519 bus:RegisteredOffice 2025-04-01 2026-03-31 SC642519 core:WithinOneYear 2026-03-31 SC642519 core:AfterOneYear 2026-03-31 SC642519 1 2025-04-01 2026-03-31 SC642519 bus:Director1 2025-04-01 2026-03-31 SC642519 bus:Director1 2026-03-31 SC642519 bus:Director1 2024-01-01 2025-03-31 SC642519 2024-01-01 SC642519 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 SC642519 2024-01-01 2025-03-31 SC642519 2025-03-31 SC642519 core:WithinOneYear 2025-03-31 SC642519 core:AfterOneYear 2025-03-31 SC642519 bus:EntityAccountantsOrAuditors 2024-01-01 2025-03-31 SC642519 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 SC642519 bus:OrdinaryShareClass1 2026-03-31 SC642519 bus:OrdinaryShareClass1 2024-01-01 2025-03-31 SC642519 bus:OrdinaryShareClass1 2025-03-31 SC642519 core:LandBuildings 2025-04-01 2026-03-31 SC642519 core:LandBuildings 2026-03-31 SC642519 core:LandBuildings 2025-03-31 SC642519 core:MotorCars 2025-04-01 2026-03-31 SC642519 core:MotorCars 2026-03-31 SC642519 core:MotorCars 2025-03-31 SC642519 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-03-31 SC642519 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 SC642519 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 SC642519 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 SC642519 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 SC642519 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 SC642519 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 SC642519 core:Non-currentFinancialInstruments 2026-03-31 SC642519 core:Non-currentFinancialInstruments 2025-03-31 SC642519 core:ShareCapital 2026-03-31 SC642519 core:ShareCapital 2025-03-31 SC642519 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC642519 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC642519 dpl:Item1 2025-04-01 SC642519 dpl:Item1 2026-03-31 SC642519 dpl:Item1 2024-01-01 SC642519 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC642519
England and Wales
HUMS INVESTMENTS LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

HUMS INVESTMENTS LTD Contents Page For the year ended 31 March 2026
Statement of financial position | 1
Notes to the financial statements | 2

HUMS INVESTMENTS LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,889,361 |  | 675,922
|  | 1,889,361 |  | 675,922
Current assets |  |  |
Debtors |  | 1,490 |  | 1,490
Cash at bank and in hand |  | 2 |  | 112
|  | 1,492 |  | 1,602
Creditors: amount falling due within one year |  | (1,175,011) |  | (487,298)
Net current assets |  | (1,173,519) |  | (485,696)
Total assets less current liabilities |  | 715,842 |  | 190,226
Creditors: amount falling due after more than one year |  | (673,982) |  | (146,092)
Net assets |  | 41,860 |  | 44,134
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 41,859 |  | 44,133
Shareholders' funds |  | 41,860 |  | 44,134
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 May 2026 and were signed by:
------------------------------- Humayun Saleem Director
1

HUMS INVESTMENTS LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information HUMS INVESTMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number SC642519, registration address 1 Mcbeath Avenue, Polbeth, West Calder, EH55 8FZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 622,718 |  | 51,300 |  | 35,279 |  | 709,297
Additions | 1,520,852 |  | - |  | 53,049 |  | 1,573,901
Disposals | (254,209) |  | (51,300) |  | (88,328) |  | (393,837)
At 31 March 2026 | 1,889,361 |  | - |  | - |  | 1,889,361
Depreciation
At 01 April 2025 | - |  | 33,375 |  | - |  | 33,375
Charge for year | - |  | 12,825 |  | - |  | 12,825
On disposals | - |  | (46,200) |  | - |  | (46,200)
At 31 March 2026 | - |  | - |  | - |  | -
Net book values
Closing balance as at 31 March 2026 | 1,889,361 |  | - |  | - |  | 1,889,361
Opening balance as at 01 April 2025 | 622,718 |  | 17,925 |  | 35,279 |  | 675,922
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2