REGISTERED NUMBER: 08923766 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

PEKA (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J P Holden

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

08923766 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

1,381

1,841

CURRENT ASSETS

Debtors

5

4,567

3,485

Cash at bank

14,206

10,519

18,773

14,004

CREDITORS

Amounts falling due within one year

6

18,881

14,876

NET CURRENT LIABILITIES

(108

)

(872

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,273

969

PROVISIONS FOR LIABILITIES

7

345

460

NET ASSETS

928

509

CAPITAL AND RESERVES

Called up share capital

8

333

333

Retained earnings

595

176

SHAREHOLDERS' FUNDS

928

509

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 director acknowledges his 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 director and authorised for issue on 12 December 2025 and were signed by:

Mr J P Holden - Director

1.	STATUTORY INFORMATION

PEKA (UK) 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.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

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 reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

6,500

399

6,899

DEPRECIATION

At 1 April 2024

4,659

399

5,058

Charge for year

460

-

460

At 31 March 2025

5,119

399

5,518

NET BOOK VALUE

At 31 March 2025

1,381

-

1,381

At 31 March 2024

1,841

-

1,841

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,755

-

Other debtors

812

812

Directors' current accounts

-

2,673

4,567

3,485

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

10,050

9,111

Social security and other taxes

808

819

VAT

-

4,029

Directors' current accounts

6,923

-

Accruals and deferred income

1,100

917

18,881

14,876

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

345

460

Deferred

tax

£

Balance at 1 April 2024

460

Provided during year

(115

)

Balance at 31 March 2025

345

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

264

A ORDINARY

£1

264

264

33

B ORDINARY

£1

33

33

33

C ORDINARY

£1

33

33

1

D ORDINARY

£1

1

1

1

E ORDINARY

£1

1

1

1

F ORDINARY

£1

1

1

333

333

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr J P Holden

Balance outstanding at start of year

2,673

-

Amounts advanced

65,582

69,651

Amounts repaid

(68,255

)

(66,978

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

2,673

10.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £6,923 (2024: £2,673 in debit), due and payable to the director. The amount is interest free and repayable on demand..

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J P Holden.