Peaktoll Limited 30/09/2025 iXBRL

Company registration number: 02289291

Peaktoll Limited

Unaudited filleted financial statements

30 September 2025

Peaktoll Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Peaktoll Limited

Directors and other information


	Directors	Mrs K M Hill
		Mr M W Seaman-Hill


	Company number	02289291


	Registered office	First Floor Offices
		99 Bancroft
		Hitchin
		Hertfordshire
		SG5 1NQ


	Accountants	Hicks and Company
		Chartered Accountants
		First Floor
		99 Bancroft
		Hitchin
		Hertfordshire
		SG5 1NQ

Peaktoll Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Peaktoll Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Peaktoll Limited for the year ended 30 September 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Peaktoll Limited, as a body, in accordance with the terms of our engagement letter dated 19 April 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Peaktoll Limited and state those matters that we have agreed to state to the board of directors of Peaktoll Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peaktoll Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Peaktoll Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Peaktoll Limited. You consider that Peaktoll Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Peaktoll Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

First Floor

99 Bancroft

Hitchin

Hertfordshire

SG5 1NQ

27 April 2026

Peaktoll Limited

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,275,000		723,956
Investments	6	11,691		11,691
		_______		_______
			1,286,691		735,647

Current assets
Debtors	7	14,707		9,121
Cash at bank and in hand		799,992		759,117
		_______		_______
		814,699		768,238
Creditors: amounts falling due
within one year	8	( 32,066)		( 31,681)
		_______		_______
Net current assets			782,633		736,557
			_______		_______
Total assets less current liabilities			2,069,324		1,472,204

Creditors: amounts falling due
after more than one year	9		( 112,500)		( 130,500)

Provisions for liabilities			( 132,857)		( 2,922)

			_______		_______
Net assets			1,823,967		1,338,782
			_______		_______

Capital and reserves
Called up share capital			100		100
Fair value reserve			465,327		44,148
Profit and loss account			1,358,540		1,294,534
			_______		_______
Shareholders funds			1,823,967		1,338,782
			_______		_______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 April 2026 , and are signed on behalf of the board by:

Mrs K M Hill

Director

Company registration number: 02289291

Peaktoll Limited

Statement of changes in equity

Year ended 30 September 2025

	Called up share capital	Fair value reserve	Profit and loss account	Total
	£	£	£	£


At 1 October 2023	100	44,148	1,223,246	1,267,494

Profit for the year			71,288	71,288
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	71,288	71,288

	_______	_______	_______	_______
At 30 September 2024 and 1 October 2024	100	44,148	1,294,534	1,338,782

Profit for the year			485,185	485,185
Other comprehensive income for the year:
Fair value adjustment to investment properties	-	551,044	( 551,044)	-
Tax relating to components of other comprehensive income		( 129,865)	129,865	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	421,179	64,006	485,185

	_______	_______	_______	_______
At 30 September 2025	100	465,327	1,358,540	1,823,967
	_______	_______	_______	_______

Peaktoll Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England & wales. The address of the registered office is First Floor Offices, 99 Bancroft, Hitchin, Hertfordshire, SG5 1NQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover represents the rents of properties and recharged expenses which are included on an accruals basis.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property, being property held to earn rentals or for capital appreciation or both, is measured initially at cost, which includes purchase price and any directly attributable expenditure.Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

		Freehold investment properties
		£
	Cost or valuation
	At 1 October 2024	723,956
	Revaluation	551,044
		_______
	At 30 September 2025	1,275,000
		_______
	Carrying amount
	At 30 September 2025	1,275,000
		_______
	At 30 September 2024	723,956
		_______

Investment property

The fair value of the freehold investment properties have been arrived at on the basis of valuations carries out by the directors of the company. The valuations were made on an open market value, value evidence basis for existing use on 30th September 2025.

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:


	Freehold investment properties	Total
	£	£
At 30 September 2025
Aggregate cost	691,706	691,706
Aggregate depreciation	-	-
	_______	_______
Carrying amount	691,706	691,706
	_______	_______

At 30 September 2024
Aggregate cost	691,706	691,706
Aggregate depreciation	-	-
	_______	_______
Carrying amount	691,706	691,706
	_______	_______

6. Investments

	Shares in participating interests	Total
	£	£
Cost
At 1 October 2024 and 30 September 2025	11,691	11,691
	_______	_______
Impairment
At 1 October 2024 and 30 September 2025	-	-
	_______	_______
Carrying amount
At 30 September 2025	11,691	11,691
	_______	_______
At 30 September 2024	11,691	11,691
	_______	_______

Investments in participating interest
	Registered office	Class of share	Percentage of shares held

Participating interest
Ecoterms Limited	99 Bancroft, Hitchin. SG5 1NQ	Ordinary Shares	20

Stoneroad Properties Limited	99 Bancroft, Hitchin. SG5 1NQ	Ordinary Shares	37

The results and capital and reserves for the period of the trading companies are as follows:


		Capital and		Profit/(loss)
		reserves		for the
				period
	2025	2024	2025	2024
	£	£	£	£

Participating interest
Ecoterms Limited	894,893	780,216	114,677	37,906
Stoneroad Properties Limited	2,239,126	1,727,497	671,629	138,713

7. Debtors

	2025	2024
	£	£
Rent arrears	468	785
Other debtors	14,239	8,336
	_______	_______
	14,707	9,121
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loan	18,000	18,000
Rent in advance	1,303	678
Corporation tax	3,145	2,730
Social security and other taxes	506	502
Other creditors	9,112	9,771
	_______	_______
	32,066	31,681
	_______	_______

The bank loan is secured by a first legal charge over a freehold investment property.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loan	112,500	130,500
	_______	_______

The bank loan is secured by a first legal charge over a freehold investment property.

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs K M Hill	( 738)	( 300)	-	( 1,038)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs K M Hill	( 1,677)	( 738)	1,677	( 738)
		_______	_______	_______	_______

The above loan is unsecured, interest free and repayable on demand.

11. Contingencies

Four freehold investment properties are held jointly with Mahone Bay Limited. Peaktoll Limited and Mahone Bay Limited are jointly and severally liable for the bank loan they have undertaken to purchase their respective share of the four properties. As at 30th September 2025, the bank loan outstanding totalled £261,000 (2024 - £297,000). Peaktoll Limited is not liable for any other facilities that Mahone Bay Limited have or may enter into.