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Registered number: 11655296
Peak Pharma Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Annie Jacobs Limited
Peak Pharma Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Peak Pharma Holdings Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 11655296

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,472 |  | 3,547
Investments | 5 |  | 113,891 |  | 113,891
|  |  | 116,363 |  | 117,438
CURRENT ASSETS
Debtors | 6 | (42,081 ) |  | (109,216 ) |
Cash at bank and in hand |  | 12,300 |  | 20,596 |
|  | (29,781 ) |  | (88,620 ) |
Creditors: Amounts Falling Due Within One Year | 7 | (17,049 ) |  | (13,737 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (46,830 ) |  | (102,357 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 69,533 |  | 15,081
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (35,553 ) |  | (12,580 )
NET ASSETS |  |  | 33,980 |  | 2,501
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 2,036 |  | 2,036
Profit and Loss Account |  |  | 31,844 |  | 365
SHAREHOLDERS' FUNDS |  |  | 33,980 |  | 2,501

Page 1
Page 2
Peak Pharma Holdings Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Leonard Chikerema Director
09/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Peak Pharma Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Peak Pharma Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11655296 . The registered office is 14 Juno Way, Juno Way, Swindon, SN5 8ZD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 10% on cost
Fixtures & Fittings | 33% on cost for fittings, 20% on cost for fixtures
Computer Equipment | 33% on cost

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Peak Pharma Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 4,944 | 4,062 | 1,740 | 10,746
As at 31 July 2025 | 4,944 | 4,062 | 1,740 | 10,746
Depreciation
As at 1 August 2024 | 1,977 | 3,482 | 1,740 | 7,199
Provided during the period | 495 | 580 | - | 1,075
As at 31 July 2025 | 2,472 | 4,062 | 1,740 | 8,274
Net Book Value
As at 31 July 2025 | 2,472 | - | - | 2,472
As at 1 August 2024 | 2,967 | 580 | - | 3,547

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 113,891
As at 31 July 2025 | 113,891
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 113,891
As at 1 August 2024 | 113,891

The total amount of shares owned at 31st July 2024 is 10,000 shares (20%) in Watlington Pharmacy Ltd. The value of these shares at this date is £113,891.25 at the year end date and are listed on the balance sheet under 'Investments'.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Intercompany loan | (42,081 ) |  | (109,216 )

Page 4
Page 5
Peak Pharma Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (2 ) |  | 1
Corporation tax | 16,533 |  | 13,346
Accruals and deferred income | 518 |  | 390
| 17,049 |  | 13,737

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,750 |  | 5,750
Bank loan 2 | 5,741 |  | 6,830
Bank loan 3 | 25,062 |  | -
| 35,553 |  | 12,580

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 August 2024 | 2,036 | 365
Profit for the year and total comprehensive income | - | 132,389
Dividends paid | - | (100,910)
As at 31 July 2025 | 2,036 | 31,844

Page 5