REGISTERED NUMBER: 03136367 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

K. & E. Peck Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K G Peck

Mrs E Peck

T G Peck

SECRETARY:

Mrs E Peck

REGISTERED OFFICE:

62 St Wilfrids Road

West Hallam

Ilkeston

Derbyshire

DE7 6HH

REGISTERED NUMBER:

03136367 (England and Wales)

ACCOUNTANTS:

Mabe Allen LLP

Chartered Accountants

The Old Manse

29 St. Mary Street

Ilkeston

Derbyshire

DE7 8AB

FIXED ASSETS

Tangible assets

4

44,895

57,946

Investments

5

-

191,562

44,895

249,508

CURRENT ASSETS

Stocks

3,048

1,060

Debtors

6

244,160

128,314

Cash at bank and in hand

582,848

521,961

830,056

651,335

CREDITORS

Amounts falling due within one year

7

79,132

92,196

NET CURRENT ASSETS

750,924

559,139

TOTAL ASSETS LESS CURRENT LIABILITIES

795,819

808,647

PROVISIONS FOR LIABILITIES

11,310

14,487

NET ASSETS

784,509

794,160

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

783,509

793,160

SHAREHOLDERS' FUNDS

784,509

794,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

Mrs E Peck - Director

K G Peck - Director

1.	STATUTORY INFORMATION

K. & E. Peck Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The company's place of business is 62 St Wilfrids Road West Hallam Ilkeston Derbyshire DE7 6HH.

The figures in the financial statements are rounded to the nearest £1.

The company is not a member of a group and these financial statements therefore cover only the individual company.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value, net of value added tax and discounts, of work carried out in respect of services provided to customers and is recognised on regular application for payment of the work undertaken to each completed stage of a contract (when the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably) or on completion of individual short term jobs.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

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.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Stock and work in progress

Work in progress is valued at the lower of cost plus an appropriate proportion of profit relevant to the stage of completion of each contract and net realisable value.

Cost is calculated using the first in, first out method and includes all direct costs incurred in bringing the work in progress to its present location and condition.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

17,063

14,588

59,308

21,318

112,277

Additions

1,130

-

-

-

1,130

At 31 December 2025

18,193

14,588

59,308

21,318

113,407

DEPRECIATION

At 1 January 2025

14,567

8,540

12,905

18,319

54,331

Charge for year

917

909

11,602

753

14,181

At 31 December 2025

15,484

9,449

24,507

19,072

68,512

NET BOOK VALUE

At 31 December 2025

2,709

5,139

34,801

2,246

44,895

At 31 December 2024

2,496

6,048

46,403

2,999

57,946

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

191,562

Disposals

(191,562

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

191,562

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

149,234

53,830

Other debtors

523

480

VAT

36,288

5,049

Accrued income

47,925

64,279

Prepayments

10,190

4,676

244,160

128,314

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

28,749

3,859

Corporation tax

30,386

65,330

Social security and other taxes

3,875

7,400

Other creditors

3,624

1,454

Directors' loan accounts

2,560

2,367

Accruals

9,938

11,786

79,132

92,196

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000