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Registered number: 10840341 PEACE HOUSE LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
PEACE HOUSE LTD
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 9
PEACE HOUSE LTD REGISTERED NUMBER:10840341
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 7,505 |  | 10,346
Investment property | 5 |  | 2,500,000 |  | 1,600,000
|  |  | 2,507,505 |  | 1,610,346
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 41,067 |  | 26,014 |
Bank and cash balances |  | 29,055 |  | 27,947 |
|  | 70,122 |  | 53,961 |
Creditors: amounts falling due within one year | 7 | (758,059) |  | (788,895) |
Net current liabilities |  |  | (687,937) |  | (734,934)
Total assets less current liabilities |  |  | 1,819,568 |  | 875,412
Creditors: amounts falling due after more than one year | 8 |  | (12,183) |  | (16,445)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (361,625) |  | (107,824) |
|  |  | (361,625) |  | (107,824)
Net assets |  |  | 1,445,760 |  | 751,143
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 2 |  | 2
Revaluation reserve |  |  | 1,446,501 |  | 546,501
Profit and loss account |  |  | (743) |  | 204,640
|  |  | 1,445,760 |  | 751,143
Page 1
PEACE HOUSE LTD REGISTERED NUMBER:10840341
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 April 2026.
A Arbibe
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
PEACE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Peace House Limited is a limited liability Company registered in England and Wales. Its registered office address is at 46 Woodstock Road, Grassroots, Oxford, OX2 6HT. The principal activity of the Company during the year was that of property investment and rental. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Turnover
Turnover represents amounts receivable in respect of property lettings. Turnover recognised in the period to which it relates. Page 3
PEACE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis . Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - |  | over the term of the lease
|  |  |  | Fixtures and fittings | - | 25% | straight line
|  |  |  | Computer equipment | - | 33% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
PEACE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Investment property
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Financial instruments
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. Cash and cash equivalents comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 5
PEACE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 52,490 | 2,199 | 3,388 | 58,077
| At 30 June 2025 | 52,490 | 2,199 | 3,388 | 58,077
| Depreciation |  |  |  |
| At 1 July 2024 | 44,686 | 550 | 2,495 | 47,731
| Charge for the year on owned assets | 1,993 | 550 | 298 | 2,841
| At 30 June 2025 | 46,679 | 1,100 | 2,793 | 50,572
| Net book value |  |  |  |
| At 30 June 2025 | 5,811 | 1,099 | 595 | 7,505
| At 30 June 2024 | 7,804 | 1,649 | 893 | 10,346
Page 6
PEACE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 1,600,000
| Surplus on revaluation | 900,000
| At 30 June 2025 | 2,500,000
| Comprising |
| Cost | 1,053,499
| Annual revaluation surplus/(deficit): |
| 2021 | 241,001
| 2023 | 305,500
| 2025 | 900,000
| At 30 June 2025 | 2,500,000
The 2025 valuations were made by the Director, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 41,067 | 25,666
| Prepayments and accrued income | - | 348
|  | 41,067 | 26,014
Page 7
PEACE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,570 | 4,369
| Other taxation and social security | 18,309 | 17,831
| Obligations under finance lease and hire purchase contracts | 4,262 | 3,558
| Other creditors | 692,255 | 723,319
| Accruals and deferred income | 39,663 | 39,818
|  | 758,059 | 788,895
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 12,183 | 16,445
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (107,824)
| On fair value gains on investment properties | (253,801)
| At end of year | (361,625)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| On fair value gains on investment properties | (361,625) | (107,824)
Page 8
PEACE HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1 | 1 | 1
|  | 1 (2024 - 1) Ordinary A share of £1 | 1 | 1
|  |  | 2 | 2
11. | Related party transactions
| As at the year end, the Company owed £689,789 (2024 - £723,319) to the director of the Company, this is included within other creditors.
Page 9