'Two Little Boys' is a song written by American composer Theodore Morse and lyricist Edward Madden. It was written in 1902 and became a popular music hall song of the time, made popular by Harry Lauder. It describes the story of two boys who grow up to fight in the American Civil War. In 1969 it became a surprise No. 1 top selling single for entertainer Rolf Harris in the United Kingdom."
I was surprised this morning to find out that the war referred to in the song was The Civil War, and not some European endeavor. The version you are listening to now was recorded in 2008, in remembrance of the 90th Anniversary of WW1.