Company registration number 09308819 (England and Wales)
PEAKBRIDGE GLOBAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PEAKBRIDGE GLOBAL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
PEAKBRIDGE GLOBAL LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
885,912
861,091
Investments
4
2
1
885,914
861,092
Current assets
Stocks
1,232,760
1,288,517
Debtors
5
1,661,562
1,614,805
Cash at bank and in hand
381,347
239,704
3,275,669
3,143,026
Creditors: amounts falling due within one year
6
(2,199,814)
(2,089,401)
Net current assets
1,075,855
1,053,625
Total assets less current liabilities
1,961,769
1,914,717
Creditors: amounts falling due after more than one year
7
(245,906)
(413,038)
Provisions for liabilities
(162,700)
(144,400)
Net assets
1,553,163
1,357,279
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
1,553,063
1,357,179
Total equity
1,553,163
1,357,279
PEAKBRIDGE GLOBAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 July 2026 and are signed on its behalf by:
Mr J Cuckson
Director
Company registration number 09308819 (England and Wales)
PEAKBRIDGE GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Peakbridge Global Limited is a private company limited by shares incorporated in England and Wales. The registered office is Whittington Way, Chesterfield, S41 9AG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
50% straight line / 10% straight line
Plant and machinery
10% reducing balance / 10% straight line / 33% straight line
Fixtures, fittings & equipment
10% reducing balance
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

PEAKBRIDGE GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises of direct materials.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

PEAKBRIDGE GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, and other loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

PEAKBRIDGE GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.13
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.15

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
23
PEAKBRIDGE GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
3
Tangible fixed assets
Leasehold improvements
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
315,863
358,260
197,352
374,742
1,246,217
Additions
-
0
81,256
33,559
111,994
226,809
Disposals
-
0
(3,863)
-
0
(62,640)
(66,503)
At 31 December 2025
315,863
435,653
230,911
424,096
1,406,523
Depreciation and impairment
At 1 January 2025
119,960
113,162
50,252
101,752
385,126
Depreciation charged in the year
21,252
65,699
25,949
59,127
172,027
Eliminated in respect of disposals
-
0
(1,887)
-
0
(34,655)
(36,542)
At 31 December 2025
141,212
176,974
76,201
126,224
520,611
Carrying amount
At 31 December 2025
174,651
258,679
154,710
297,872
885,912
At 31 December 2024
195,903
245,098
147,100
272,990
861,091
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings
2
1
Movements in fixed asset investments
Shares in subsidiaries
£
Cost
At 1 January 2025
1
Additions
1
At 31 December 2025
2
Carrying amount
At 31 December 2025
2
At 31 December 2024
1
PEAKBRIDGE GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,412,240
1,278,672
Other debtors
249,322
336,133
1,661,562
1,614,805

6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
100,000
100,000
Trade creditors
663,603
1,096,095
Amounts owed to group undertakings
760,321
454,711
Corporation tax
140,706
-
0
Other taxation and social security
217,757
111,484
Other creditors
317,427
327,111
2,199,814
2,089,401

Included in bank loans is an amount of £100,000 (2024: £100,000). This is secured by way of fixed and floating charges over the assets of the company.

Included within o ther c reditors are hire purchase contracts amounting to £147,059 (20 24: £139,568) which are secured on the assets to which they relate.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
41,667
141,667
Other creditors
204,239
271,371
245,906
413,038

Included in bank loans is an amount of £41,667 (2024: £141,667). This is secured by way of fixed and floating charges over the assets of the company.

Included within o ther c reditors are hire purchase contracts amounting to £204,239 (20 24: £271,371) which

are secured on the assets to which they relate.

PEAKBRIDGE GLOBAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
15
15
15
15
Ordinary B shares of £1 each
15
15
15
15
Ordinary C shares of £1 each
25
25
25
25
Ordinary D shares of £1 each
25
25
25
25
Ordinary E shares of £1 each
20
20
20
20
100
100
100
100

9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
1,605,366
1,714,525
10
Related party transactions

At 31 December 202 5 included in other debtors is an interest free, unsecured loan repayable on demand of £33,534 (2024: £12,522) owed to Peakbridge Global Limited by Interhatch. Interhatch is a partnership under common control of the shareholders of Peakbridge Global Limited.

2025-12-31 2025-01-01 false false false 06 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity James Cuckson Mark Cuckson Mr P Cuckson Mrs R Cuckson Warwick Grinnell 09308819 2025-01-01 2025-12-31 09308819 2025-12-31 09308819 2024-12-31 09308819 core:LeaseholdImprovements 2025-12-31 09308819 core:PlantMachinery 2025-12-31 09308819 core:FurnitureFittings 2025-12-31 09308819 core:MotorVehicles 2025-12-31 09308819 core:LandBuildings 2024-12-31 09308819 core:PlantMachinery 2024-12-31 09308819 core:FurnitureFittings 2024-12-31 09308819 core:MotorVehicles 2024-12-31 09308819 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09308819 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 09308819 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 09308819 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 09308819 core:CurrentFinancialInstruments 2025-12-31 09308819 core:CurrentFinancialInstruments 2024-12-31 09308819 core:Non-currentFinancialInstruments 2025-12-31 09308819 core:Non-currentFinancialInstruments 2024-12-31 09308819 core:ShareCapital 2025-12-31 09308819 core:ShareCapital 2024-12-31 09308819 core:RetainedEarningsAccumulatedLosses 2025-12-31 09308819 core:RetainedEarningsAccumulatedLosses 2024-12-31 09308819 core:ShareCapitalOrdinaryShareClass1 2025-12-31 09308819 core:ShareCapitalOrdinaryShareClass1 2024-12-31 09308819 core:ShareCapitalOrdinaryShareClass2 2025-12-31 09308819 core:ShareCapitalOrdinaryShareClass2 2024-12-31 09308819 core:ShareCapitalOrdinaryShareClass3 2025-12-31 09308819 core:ShareCapitalOrdinaryShareClass3 2024-12-31 09308819 core:ShareCapitalOrdinaryShareClass4 2025-12-31 09308819 core:ShareCapitalOrdinaryShareClass4 2024-12-31 09308819 core:ShareCapitalOrdinaryShareClass5 2025-12-31 09308819 core:ShareCapitalOrdinaryShareClass5 2024-12-31 09308819 core:ShareCapitalOrdinaryShares 2025-12-31 09308819 core:ShareCapitalOrdinaryShares 2024-12-31 09308819 bus:Director1 2025-01-01 2025-12-31 09308819 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 09308819 core:PlantMachinery 2025-01-01 2025-12-31 09308819 core:FurnitureFittings 2025-01-01 2025-12-31 09308819 core:MotorVehicles 2025-01-01 2025-12-31 09308819 2024-01-01 2024-12-31 09308819 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 09308819 core:PlantMachinery 2024-12-31 09308819 core:FurnitureFittings 2024-12-31 09308819 core:MotorVehicles 2024-12-31 09308819 2024-12-31 09308819 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-12-31 09308819 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 09308819 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 09308819 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 09308819 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 09308819 bus:OrdinaryShareClass4 2025-01-01 2025-12-31 09308819 bus:OrdinaryShareClass5 2025-01-01 2025-12-31 09308819 bus:OrdinaryShareClass1 2025-12-31 09308819 bus:OrdinaryShareClass1 2024-12-31 09308819 bus:OrdinaryShareClass2 2025-12-31 09308819 bus:OrdinaryShareClass2 2024-12-31 09308819 bus:OrdinaryShareClass3 2025-12-31 09308819 bus:OrdinaryShareClass3 2024-12-31 09308819 bus:OrdinaryShareClass4 2025-12-31 09308819 bus:OrdinaryShareClass4 2024-12-31 09308819 bus:OrdinaryShareClass5 2025-12-31 09308819 bus:OrdinaryShareClass5 2024-12-31 09308819 bus:AllOrdinaryShares 2025-12-31 09308819 bus:AllOrdinaryShares 2024-12-31 09308819 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09308819 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09308819 bus:FRS102 2025-01-01 2025-12-31 09308819 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09308819 bus:Director2 2025-01-01 2025-12-31 09308819 bus:Director3 2025-01-01 2025-12-31 09308819 bus:Director4 2025-01-01 2025-12-31 09308819 bus:Director5 2025-01-01 2025-12-31 09308819 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP