REGISTERED NUMBER: 12752321 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Peak Holiday Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P V Gwinnett

M A Gwinnett

K T Gwinnett

REGISTERED OFFICE:

Goyt Mill Upper Hibbert Lane

Marple

Stockport

SK6 7HX

REGISTERED NUMBER:

12752321 (England and Wales)

ACCOUNTANTS:

DHP Acountants Ltd

15 Buxton Old Road

Disley

Stockport

SK12 2BB

FIXED ASSETS

Tangible assets

4

1,059

2,118

Investment property

5

1,562,270

1,562,270

1,563,329

1,564,388

CURRENT ASSETS

Debtors

6

526

(702

)

Cash at bank

78,943

55,185

79,469

54,483

CREDITORS

Amounts falling due within one year

7

1,211,843

1,203,893

NET CURRENT LIABILITIES

(1,132,374

)

(1,149,410

)

TOTAL ASSETS LESS CURRENT LIABILITIES

430,955

414,978

PROVISIONS FOR LIABILITIES

8

79,751

73,474

NET ASSETS

351,204

341,504

CAPITAL AND RESERVES

Called up share capital

9

300

300

Retained earnings

10

350,904

341,204

SHAREHOLDERS' FUNDS

351,204

341,504

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by:

P V Gwinnett - Director

1.	STATUTORY INFORMATION

Peak Holiday Homes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 June 2024

and 31 May 2025

4,235

DEPRECIATION

At 1 June 2024

2,117

Charge for year

1,059

At 31 May 2025

3,176

NET BOOK VALUE

At 31 May 2025

1,059

At 31 May 2024

2,118

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

1,562,270

NET BOOK VALUE

At 31 May 2025

1,562,270

At 31 May 2024

1,562,270

Fair value at 31 May 2025 is represented by:

£

Valuation in 2025

1,562,270

If investment properties had not been revalued they would have been included at the following historical cost:

31.5.25

31.5.24

£

£

Cost

1,177,680

1,177,680

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

526

(702

)

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

3,243

187

Amounts owed to group undertakings

1,197,006

1,197,006

Tax

4,441

2,359

Other creditors

3,791

2,475

Accrued expenses

3,362

1,866

1,211,843

1,203,893

8.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

79,751

73,474

Deferred

tax

£

Balance at 1 June 2024

73,474

Provided during year

6,277

Balance at 31 May 2025

79,751

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

300

Ordinary

£1

300

300

10.

RESERVES

Retained

earnings

£

At 1 June 2024

341,204

Profit for the year

9,700

At 31 May 2025

350,904

11.	RELATED PARTY DISCLOSURES

At the year end the company owed £436,736 (2024: £434,736) to Peak Gas Limited.

Also at the year end the company owed £762,270 (2024: £762,270) to Peak Gas Holdings Limited.

Both of these companies share common directors and shareholders with Peak Holiday Homes Limited.