Registration number: SC585339

R & S Peck Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7
Accountants' Report	8

R & S Peck Ltd

Company Information

Directors

Mr Robin Graham Peck Mrs Sarah Carol Peck

Registered office

Unit 4B Gateway Business Park Beancross Road Grangemouth Stirling Scotland FK3 8WX

Accountants

EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

R & S Peck Ltd

(Registration number: SC585339)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	22,398	29,876
Current assets
Debtors	5	48,088	46,014
Cash at bank and in hand		25,150	33,618
		73,238	79,632
Creditors: Amounts falling due within one year	6	(41,243)	(39,851)
Net current assets		31,995	39,781
Total assets less current liabilities		54,393	69,657
Provisions for liabilities		(4,928)	(6,573)
Net assets		49,465	63,084
Capital and reserves
Called up share capital		100	100
Retained earnings		49,365	62,984
Shareholders' funds		49,465	63,084

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 May 2026 and signed on its behalf by:
 

......................................... Mr Robin Graham Peck Director

R & S Peck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

R & S Peck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	Straight line at 33%
Fixtures and Fittings	Reducing balance at 25%
Motor Vehicles	Reducing balance at 25%

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

R & S Peck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	1,083	10,875	37,590	49,548
Additions	-	1,166	-	1,166
At 31 January 2026	1,083	12,041	37,590	50,714
Depreciation
At 1 February 2025	938	9,336	9,398	19,672
Charge for the year	36	1,560	7,048	8,644
At 31 January 2026	974	10,896	16,446	28,316
Carrying amount
At 31 January 2026	109	1,145	21,144	22,398
At 31 January 2025	145	1,539	28,192	29,876

R & S Peck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5

Debtors

Current	Note	2026 £	2025 £
Amounts owed by related parties	8	46,862	45,142
Prepayments		939	872
Other debtors		287	-
		48,088	46,014

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	40,983	39,805
Other creditors	260	46
	41,243	39,851

7	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
 

	2026  £	2025  £
Within one year	6,869	6,297
Between one and five years	4,675	11,545
	11,544	17,842

R & S Peck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8	Related party transactions

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

	2026  £	2025  £
Mr Robin Graham Peck	130	23
Mrs Sarah Carol Peck	130	23
	260	46

The maximum balance outstanding during the year amounted to £260.

The directors current accounts are repayable on demand.


Loans to related parties

Included within other debtors is a balance of £43,442 (2025: £42,442) owed by Damview Campers Ltd . Mr Robin Graham Peck and Mrs Sarah Carol Peck are directors of this company.

Also, included within other debtors is a balance of £3,420 (2025: £2,700) owed by S&R Peck and Daughters Ltd . Mr Robin Graham Peck and Mrs Sarah Carol Peck are also directors of this company.

The above loans are repayable on demand.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
R & S Peck Ltd
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of R & S Peck Ltd for the year ended 31 January 2026 as set out on pages 2 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of R & S Peck Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of R & S Peck Ltd and state those matters that we have agreed to state to the Board of Directors of R & S Peck Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R & S Peck Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that R & S Peck Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R & S Peck Ltd. You consider that R & S Peck Ltd 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 accounts of R & S Peck Ltd. 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 accounts.

......................................

EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

26 May 2026