TWENTY FOUR ONE INVESTMENTS LTD

Registered number

SC271953

Filleted Accounts

31 January 2026

TWENTY FOUR ONE INVESTMENTS LTD
Registered number:		SC271953
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		668,000			668,000

Current assets
Debtors	4	1,166			-
Cash at bank and in hand		21,206			13,943
		22,372			13,943

Creditors: amounts falling due within one year	5	(83,037)			(73,326)

Net current liabilities			(60,665)			(59,383)

Total assets less current liabilities			607,335			608,617

Creditors: amounts falling due after more than one year	7		(76,784)			(95,346)

Provisions for liabilities			(46,266)			(46,266)


Net assets			484,285			467,005

Capital and reserves
Called up share capital			100			100
Revaluation reserve	9		209,134			209,134
Profit and loss account			275,051			257,771

Shareholder's funds			484,285			467,005

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Vinay kumar
Director
Approved by the board on 30 October 2026

TWENTY FOUR ONE INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 February 2025				668,000
	At 31 January 2026				668,000

	Depreciation
	At 31 January 2026				-

	Net book value
	At 31 January 2026				668,000
	At 31 January 2025				668,000


	The investment properties are being measured at fair value under FRS102 and fair value gains & losses are reported in the profit or loss. FRS102 also requires deferred tax to be accounted for on assetts that are subject to revaluation. The director & associates confirm no movement in the value of the portfolio as at 31/01/2026 £66800 (£668000 2025)







4	Debtors		2026		2025
£				£

	Other debtors		1,166		-


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

	Taxation and social security costs		5,727		10,997
	Other creditors		77,310		62,329
			83,037		73,326

6	Directors Loan Account

	Included in other creditors is interest free loan of £63044 (£61345 2025) from MrV Kumar
	The loan is repayable on demand


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		76,784		95,346


8	Loans		2026		2025
£				£
	Creditors include:

	Secured bank loans		76,784		95,346

	The loans are secured by mortgages against the property assets


9	Revaluation reserve		2026		2025
£				£

	At 1 February 2025		209,134		203,134
	Gain on revaluation of land and buildings				8,000
	Deferred taxation arising on the revaluation of land and buildings				(2,000)

	At 31 January 2026		209,134		209,134


10	Controlling party
	The controlling party is Vinay Kumar



11	Other information

	TWENTY FOUR ONE INVESTMENTS LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
	24 Fairley Street
	Glasgow
	G51 2SN