Twin Cedars Investments Limited Accounts






Twin Cedars Investments Limited

	Company No. 12428549
		Information for Filing with The Registrar
		31 January 2026

The Directors present their report and the accounts for the year ended 31 January 2026.

Principal activities
The principal activity of the company during the year under review was investment services.




Directors

The Directors who served at any time during the year were as follows:

I.C. Powell
Z. Powell








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

I.C. Powell
Director
09 October 2026

at	31 January 2026
Company No.		12428549	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	62,457	74,623

	Investments		6	5,479,920	3,995,806
				5,542,377	4,070,429
Current assets

	Debtors		7	518,268	510,063

	Cash at bank and in hand			12,387	11,350
				530,655	521,413
Creditors: Amount falling due within one year			8	(5,315,225)	(4,514,504)
Net current liabilities				(4,784,570)	(3,993,091)
Total assets less current liabilities				757,807	77,338
Creditors: Amounts falling due after more than one year			9	(209,525)	-



Net assets				548,282	77,338

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		11	548,280	77,336

Total equity				548,282	77,338



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 January 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 09 October 2026 and signed on its behalf by:
I.C. Powell
Director
09 October 2026

for the year ended 31 January 2026

General information

Twin Cedars Investments Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12428549

Its registered office is:

7 Bell Yard

London

WC2A 2JR

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents income arising from the company’s investment activities and comprises dividend income, property income distributions and interest receivable.

Dividend income is recognised when the company’s right to receive payment is established.

Property income distributions (“PIDs”) received from UK Real Estate Investment Trusts are recognised when the company’s right to receive payment is established and are accounted for separately from other dividend income where appropriate.

Interest income is recognised on an accruals basis using the effective interest method.

Gains and losses arising on the disposal of investments are recognised in profit or loss in the period in which the disposal occurs and are not included within turnover. The gain or loss on disposal is calculated as the difference between the disposal proceeds and the carrying amount of the investment at the date of disposal.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% Reducing balance

Furniture, fittings and equipment

20% Straight line

Leased assets

N/a

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	39,058

		Total corporation tax	39,058





		Tax on profit on ordinary activities	39,058

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-88443	£	£
		Profit on ordinary activities before tax	510,002	45,811

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	127,501	11,453
		Expenses not deductible for tax purposes	(88,443)	(11,453)




		Tax on profit on ordinary activities	39,058	-

5	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 February 2025	113,881	2,899	116,780
		Additions	-	3,739	3,739



		At 31 January 2026	113,881	6,638	120,519
		Depreciation
		At 1 February 2025	40,997	1,160	42,157
		Charge for the year	14,577	1,328	15,905



		At 31 January 2026	55,574	2,488	58,062
		Net book values
		At 31 January 2026	58,307	4,150	62,457
		At 31 January 2025	72,884	1,739	74,623

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 February 2025	3,995,806	3,995,806
		Additions	2,839,114	2,839,114

		Disposals	(1,355,000)	(1,355,000)
		At 31 January 2026	5,479,920	5,479,920
		Provisions/Impairment





		Net book values
		At 31 January 2026	5,479,920	5,479,920
		At 31 January 2025	3,995,806	3,995,806

7	Debtors
			2026	2025
			£	£






		Other debtors	518,268	510,063

			518,268	510,063

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£






		Taxes and social security	39,215	-
		Loans from directors	5,273,763	4,513,304
		Other creditors	1,048	-
		Accruals and deferred income	1,199	1,200
			5,315,225	4,514,504

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£






		Other creditors	209,525	-

			209,525	-

Share Capital

50 Ordinary Class A Shares, 50 Ordinary Class B Shares, 50 Ordinary Class C Shares and 50 Ordinary Class E Shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.