PEKER BRIXTON LIMITED - Filleted accounts

Registered number

09693057

PEKER BRIXTON LIMITED

Filleted Accounts

31 December 2024

PEKER BRIXTON LIMITED
Registered number:		09693057
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Current assets
Stocks		320,141			308,891
Debtors	3	161,300			161,417
		481,441			470,308

Creditors: amounts falling due within one year	4	(492,605)			(477,872)

Net current liabilities			(11,164)			(7,564)

Net liabilities			(11,164)			(7,564)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(11,264)			(7,664)

Shareholders' funds			(11,164)			(7,564)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.




Aysegul Peker
Director
Approved by the board on 25 September 2025

PEKER BRIXTON LIMITED
Notes to the Accounts
for the year ended 31 December 2024


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.
	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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2024		2023
£			£

	Other debtors	161,300		161,417


4	Creditors: amounts falling due within one year	2024		2023
£			£

	Trade creditors	7,350		3,808
	Other creditors	485,255		474,064
		492,605		477,872


5	Related party transactions

	At the year end date, included in creditors is amount of £471,671 £ (2022: £469,378) payable to related parties.
6	Directors' transactions

	At the year end date, included in other creditors is an amount of £100 (2022: £100) payable to the director.The balance is interest free and payable on demand.


6	Controlling party

	Peker Holding London Limited Registered number: 09693057


7	Other information

	PEKER BRIXTON LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	183 Angel Place
	Fore Street
	London
	England
	N18 2UD