Registration number: 14248324

Peakstone Growth Partners Ltd.

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 7

Peakstone Growth Partners Ltd.

Company Information

Director

F Hofmann

Registered office

The Foundry 77 Fulham Palace Road London W6 8AF

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Peakstone Growth Partners Ltd.

Statement of Financial Position as at 31 December 2024

	Note	2024 £	(As restated) 2023 £
Fixed assets
Tangible assets	4	2,694	1,796
Current assets
Debtors	5	116,295	79,791
Cash at bank and in hand		139,809	-
		256,104	79,791
Creditors: Amounts falling due within one year	6	(271,814)	(30,902)
Net current (liabilities)/assets		(15,710)	48,889
Net (liabilities)/assets		(13,016)	50,685
Capital and reserves
Called up share capital		1	1
Retained earnings		(13,017)	50,684
Shareholders' (deficit)/funds		(13,016)	50,685

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Peakstone Growth Partners Ltd. has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 5 December 2025
 

.........................................

F Hofmann

Director

Company registration number: 14248324

Peakstone Growth Partners Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Foundry
77 Fulham Palace Road
London
W6 8AF

The principal activity of the company is that of the provision of consultancy services related to research, market information and commentary and information regarding potential alternative transaction structures.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Long period of account

The comparatives relate to the period from 21 July 2022 to 31 December 2023.

Going concern

The director expects revenue to continue to grow in the coming financial years as evidenced by deferred revenue at 31 December 2024 amounting to £144,478. The director is confident that the company will trade profitably in the forthcoming years.

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Peakstone Growth Partners Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover for the different revenue streams are recognised in accordance with the contractual agreements as follows;

General consultancy fees - recognised evenly over the period in which the service are provided.
Agreement fees - recognised evenly over the assumed life of the investments.
Management fees - recognised annually over the assumed life of the investments.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	20% straight line

Peakstone Growth Partners Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company during the year, was 2 (2023 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2024	2,141	2,141
Additions	1,564	1,564
At 31 December 2024	3,705	3,705
Depreciation
At 1 January 2024	345	345
Charge for the year	666	666
At 31 December 2024	1,011	1,011
Carrying amount
At 31 December 2024	2,694	2,694
At 31 December 2023	1,796	1,796

Peakstone Growth Partners Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

5

Debtors

	2024 £	(As restated) 2023 £
Other debtors	116,295	79,791
	116,295	79,791

6

Creditors

Creditors: amounts falling due within one year

	2024 £	(As restated) 2023 £
Taxation and social security	12,073	14,345
Accruals and deferred income	152,263	12,635
Other creditors	107,478	3,922
	271,814	30,902