Company Registration No. 07623344 (England and Wales)
Generational Investments Limited
Unaudited accounts
for the year ended 31 July 2025
Generational Investments Limited
Unaudited accounts
Contents
Generational Investments Limited
Company Information
for the year ended 31 July 2025
Directors
Stephen Abletshauser
Fiona Lascelles
James Parkins
Company Number
07623344 (England and Wales)
Registered Office
Lion Suite
15 Hanover Square
London
W1S 1HS
United Kingdom
Accountants
The Accountancy Cloud
Level 5a
Maple House
149 Tottenham Court Road
London
W1T 7NF
Generational Investments Limited
Statement of financial position
as at 31 July 2025
Tangible assets
415,428
465,697
Investment property
2,666,667
2,666,667
Cash at bank and in hand
14,721
11,575
Creditors: amounts falling due within one year
(2,819,560)
(2,643,048)
Net current liabilities
(2,328,608)
(2,181,871)
Total assets less current liabilities
769,697
966,703
Creditors: amounts falling due after more than one year
-
(88,525)
Net assets
769,697
878,178
Called up share capital
784
784
Share premium
389,866
389,866
Revaluation reserve
1,666,667
1,666,667
Profit and loss account
(1,287,620)
(1,179,139)
Shareholders' funds
769,697
878,178
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Stephen Abletshauser
Director
Company Registration No. 07623344
Generational Investments Limited
Notes to the Accounts
for the year ended 31 July 2025
Generational Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 07623344. The registered office is Lion Suite, 15 Hanover Square, London, W1S 1HS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5% - 33%
Fixtures & fittings
10% - 20%
Computer equipment
10% - 33%
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
Investment properties are measured initially at cost, including transaction costs, and subsequently held at fair value at each reporting date.
Gains or losses arising from changes in the fair value of investment properties are recognized in the Statement of Profit or Loss. Deferred taxation is provided on these gains at the rate expected to apply upon eventual realization/sale, with the corresponding tax expense recognized in the Statement of Profit or Loss.
Reclassification from Property, Plant, and Equipment
Where a property was previously classified as Property, Plant, and Equipment (PPE) prior to transfer to Investment Property, revaluation gains recognized up to the date of transfer remain within the historic Revaluation Reserve in equity. Subsequent fair value movements following reclassification are recognized in Profit or Loss.
The fair value of the investment property at 31 July 2025, was determined on an internal basis by the directors.
In the opinion of the directors, the carrying value of £2,670,000 represents the fair value of the property at the balance sheet date. The property was not valued by an independent, professionally qualified valuer.
Generational Investments Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2024
895,728
7,666
903,394
At 31 July 2025
949,147
7,666
956,813
At 1 August 2024
430,031
7,666
437,697
Charge for the year
103,688
-
103,688
At 31 July 2025
533,719
7,666
541,385
At 31 July 2025
415,428
-
415,428
At 31 July 2024
465,697
-
465,697
Fair value at 1 August 2024
2,666,667
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Investments
Subsidiary undertakings
Valuation at 1 August 2024
16,210
Valuation at 31 July 2025
16,210
Amounts falling due within one year
Trade debtors
172,381
171,756
Amounts due from group undertakings etc.
291,686
274,466
Accrued income and prepayments
12,164
3,380
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
26,130
Obligations under finance leases and hire purchase contracts
134,254
52,652
Loans from directors
2,672,744
2,563,181
Generational Investments Limited
Notes to the Accounts
for the year ended 31 July 2025
9
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
88,525
Allotted, called up and fully paid:
784 Ordinary shares of £1 each
784
784
11
Transactions with related parties
During the year, the company received rental and electricity income totaling £143,862 from Character Mailing Services Limited, an entity controlled by Generational Investments Limited. These transactions were undertaken on normal commercial terms. At the balance sheet date, the balance outstanding from Character Mailing Services Limited was £172,381.
12
Average number of employees
During the year the average number of employees was 0 (2024: 0).