THREE PEAKS INVESTMENTS LIMITED


Directors	Dr L Besanger
	W D Gray


Registered Address	Ritzy Offices 2-3 Dorcan Business Village
	Murdock
	Swindon
	SN3 5HY


Registered Number	15114522 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		165,000		150,000
			165,000		150,000
Current assets
Debtors		487		1,299
Cash at bank and on hand		38,305		223
		38,792		1,522
Creditors amounts falling due within one year	4	(72,253)		(69,620)
Net current assets (liabilities)			(33,461)		(68,098)
Total assets less current liabilities			131,539		81,902
Creditors amounts falling due after one year	5		(127,498)		(84,975)
Provisions for liabilities	8		(9,084)		(5,334)
Net assets			(5,043)		(8,407)
Capital and reserves
Called up share capital			200		200
Revaluation reserve			27,253		-
Profit and loss account			(32,496)		(8,607)
Shareholders' funds			(5,043)		(8,407)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 May 2026, and are signed on its behalf by:

Dr L Besanger
Director
Registered Company No. 15114522

THREE PEAKS INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Investment property


		£
	Fair value at 01 October 24	150,000
	Fair value adjustments	15,000
	At 30 September 25	165,000

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	26,330
Other creditors	71,053	41,755
Accrued liabilities and deferred income	1,200	1,535
Total	72,253	69,620

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	127,498	84,975
Total	127,498	84,975

6.	Creditors: amounts due after 5 years
	Creditors which fall due after five years are all payable by instalments.

7.	Secured creditors
	The creditors amounts due after one year are secured over the assets of the company.

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	9,084	5,334
Total	9,084	5,334