REGISTERED NUMBER: 09114827 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PEAK PARTNERS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Nigel John Webber

Heather Margaret Webber

REGISTERED OFFICE:

First Floor

80 Coombe Road

New Malden

Surrey

KT3 4QS

REGISTERED NUMBER:

09114827 (England and Wales)

ACCOUNTANTS:

Liles Morris Limited

1st Floor

80 Coombe Road

New Malden

Surrey

KT3 4QS

FIXED ASSETS

Tangible assets

4

175

701

CURRENT ASSETS

Debtors

5

106,048

143,995

Cash at bank

1,189,804

1,185,087

1,295,852

1,329,082

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

(6,489

)

(7,455

)

NET CURRENT ASSETS

1,289,363

1,321,627

TOTAL ASSETS LESS CURRENT LIABILITIES

1,289,538

1,322,328

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

1,289,438

1,322,228

SHAREHOLDERS' FUNDS

1,289,538

1,322,328

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Nigel John Webber - Director

1.	STATUTORY INFORMATION

Peak Partners Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

The director has not been required to make any material critical judgements in the process of applying the company's accounting policies.

Turnover

Turnover arises from the provision of consultancy services. Revenue is recognised when the outcome of a transaction can be estimated reliably, by reference to the stage of completion of the transaction at the end of the reporting period.

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

Office equipment

-

33% on cost

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds only basic financial instruments which comprise cash and cash equivalents and loans.

Cash and cash equivalents - these include deposits held with banks.

Loans - these are initially recognised at the transaction price and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement.

Current taxation assets and liabilities are not discounted.

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

Pension costs

The company makes company contributions to the directors' personal pension schemes. The pension costs charged to profit or loss represent the contributions paid during the period.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

700

4,423

5,123

DEPRECIATION

At 1 April 2024

350

4,072

4,422

Charge for year

175

351

526

At 31 March 2025

525

4,423

4,948

NET BOOK VALUE

At 31 March 2025

175

-

175

At 31 March 2024

350

351

701

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,548

-

Amounts owed by related parties

68,000

108,920

Prepayments and accrued income

34,500

35,075

106,048

143,995

The amounts owed by related parties is made up of:

(a) An unsecured loan of £68,000 (2023 - £68,000) repayable on demand and bearing interest at the higher of 1% and base rate but not exceeding 2%.

(b) A working capital loan scheme which finances single, high value items and is repaid once the item is sold generating a return of 5% of the profit made on that item. The amount outstanding at 31 March 2025 was £nil (2024 - £40,920).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

-

5,250

Director's loan

4,789

487

Accrued expenses

1,700

1,718

6,489

7,455

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

The Whisky Source Ltd is controlled by Robert Hugo Webber, son of Nigel John Webber who controls this company.

The amount owed by The Whisky Source Ltd is made up of:

(a) An unsecured loan of £68,000 (2023 - £68,000) repayable on demand and bearing interest at the higher of 1% and base rate but not exceeding 2%.

(b) A working capital loan scheme which finances single, high value items and is repaid once the item is sold generating a return of 5% of the profit made on that item. The amount outstanding at 31 March 2025 was £nil (2024 - £40,920).