Peak Performance Development Ltd

Peak Performance Development Ltd
Contents Page
For the year ended 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Peak Performance Development Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,836	9,791
		1,836	9,791
Current assets
Debtors: amounts falling due within one year		23,100	23,100
Cash at bank and in hand		10,830	6,551
		33,930	29,651
Creditors: amount falling due within one year		(33,749)	(9,486)
Net current assets		181	20,165

Total assets less current liabilities		2,017	29,956
Creditors: amount falling due after more than one year		0	(23,282)
Net assets		2,017	6,674

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		1,917	6,574
Shareholders' funds		2,017	6,674

For the year ended 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 26 June 2026 and were signed on its behalf by:

-------------------------------
Adam John Cumberland
Director

1

Peak Performance Development Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Peak Performance Development Ltd is a private company, limited by shares, registered in England and Wales, registration number 08842289, registration address 11 Winckley Close, Harrow, Middlesex, HA3 9QW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	50% Straight Line
Computer Equipment	50% Straight Line

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 February 2025	30,736	18,592	49,328
Additions	2,921	-	2,921
Disposals	-	-	-
At 31 January 2026	33,657	18,592	52,249
Depreciation
At 01 February 2025	27,163	12,374	39,537
Charge for year	4,658	6,218	10,876
On disposals	-	-	-
At 31 January 2026	31,821	18,592	50,413
Net book values
Closing balance as at 31 January 2026	1,836	-	1,836
Opening balance as at 01 February 2025	3,573	6,218	9,791

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 08842289
England and Wales
PEAK PERFORMANCE DEVELOPMENT LTD

Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026