163 Advisors Ltd

(Registration number: 10940615)
Balance Sheet as at 31 October 2025

......................................... Mr F Nylander Director

163 Advisors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
United Kingdom

Principal activity

The principal activity of the Company is management consultancy.

These financial statements were authorised for issue by the director on 14 July 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company is dependent on the support of its shareholders to continue as a going concern. Confirmation of this support has been provided and the directors consider it appropriate to prepare the accounts on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates. Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

163 Advisors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	3 years straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

163 Advisors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors and creditors, loans from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

163 Advisors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4	Staff numbers

The average number of persons employed by the Company (excluding the director) during the year, was 0 (2024 - 0).

5	Tangible assets

	Computer equipment £	Total £
Cost
At 1 November 2024	6,902	6,902
Disposals	(1,907)	(1,907)
At 31 October 2025	4,995	4,995
Depreciation
At 1 November 2024	3,795	3,795
Charge for the year	1,278	1,278
Eliminated on disposal	(1,637)	(1,637)
At 31 October 2025	3,436	3,436
Carrying amount
At 31 October 2025	1,559	1,559
At 31 October 2024	3,106	3,106

163 Advisors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6	Other financial assets

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 November 2024	40,366	40,366
At 31 October 2025	40,366	40,366
Carrying amount
At 31 October 2025	40,366	40,366

7

Debtors

Current	2025 £	2024 £
Trade debtors	12,903	-
	12,903	-

8

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	51	-
Taxation and social security	7,301	99
Accruals and deferred income	2,150	2,050
Other creditors	29,656	45,380
	39,158	47,529

9	Share capital

Allotted, called up and fully paid shares

163 Advisors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

163 Advisors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

10

Dividends

		2025		2024
		£		£
Final dividend of £Nil (2024 - £Nil) per ordinary share		-		-

11	Related party transactions

Transactions with the director

During the year, the shareholder advanced funds to the company totalling £21,268 (2024: £12,325) and received repayments totalling £36,993 (2024: £1,000). At the balance sheet date the amounts owed to the shareholder totalled £29,655 (2024: £45,380).