1910_Investments_Limited_30_Apr_2026_companies_house_set_of

1910 Investments Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of 1910 Investments Limited

Year ended

30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

1910 Investments Limited

for the year ended

30 April 2026

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the ICAS, I am subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of

1910 Investments Limited

, as a body. My work has been undertaken solely to prepare for your approval the

financial statements

1910 Investments Limited

and state those matters that I have agreed to state to the Board of Directors of

1910 Investments Limited

, as a body, in this report in accordance with the requirements of the ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

1910 Investments Limited

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

1910 Investments Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and loss of

1910 Investments Limited

. You consider that

1910 Investments Limited

is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of 1910 Investments Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

DBFM

Chartered Accountants

The Stables Studio

Hopetoun House

South Queensferry

West Lothian

EH30 9SL

United Kingdom

1910 Investments Limited

Statement of Financial Position

30 April 2026

		2026		2025
	Note	£		£
Fixed assets
Investments	6	2,345		2,686
Current assets
Debtors	7	5,480		4,370
Cash at bank and in hand		17,889		28,037
		23,369		32,407
Creditors: amounts falling due within one year	8	(30,617	)	(26,957	)
Net current (liabilities)/assets		(7,248	)	5,450
Total assets less current liabilities		(4,903	)	8,136
Capital and reserves
Called up share capital		7,525		7,525
Profit and loss account		(12,428	)	611
Shareholders (deficit)/funds		(4,903	)	8,136

For the year ending

30 April 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

28 August 2026

, and are signed on behalf of the board by:

G M Edgar

Director

Company registration number:

04544528

1910 Investments Limited

Notes to the Financial Statements

Year ended

30 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Suite 1, 7th Floor, 50 Broadway

London

SW1H 0BL

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on the going concern basis. The directors have assessed the Company's ability to continue as a going concern. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	25% reducing balance
Office equipment	33.33% straight line

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

2.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 May 2025 and 30 April 2026	1,127
Depreciation
At 1 May 2025 and 30 April 2026	1,127
Carrying amount
At 30 April 2026	-
At 30 April 2025	-

6 Investments

	Shares in group undertakings and participating interests		Other investments other than loans	Total
	£		£	£
Cost
At 1 May 2025	341		2,345	2,686
Disposals	(341	)	-	(341	)
At 30 April 2026	-		2,345	2,345
Impairment
At 1 May 2025 and 30 April 2026	-		-	-
Carrying amount
At 30 April 2026	-		2,345	2,345
At 30 April 2025	341		2,345	2,686

7 Debtors

	2026		2025
	£		£
Other debtors	5,480		4,370

8 Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	3,915	2,224
Other creditors	26,702	24,733
	30,617	26,957