Peckham Arches Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13823210

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		142,371		91,121

			142,371		91,121
CURRENT ASSETS
Stocks	5	957		4,236
Debtors	6	648,462		285,528
Cash at bank and in hand		7,610		289

		657,029		290,053
Creditors: Amounts Falling Due Within One Year	7	(259,819 )		(166,195 )

NET CURRENT ASSETS (LIABILITIES)			397,210		123,858

TOTAL ASSETS LESS CURRENT LIABILITIES			539,581		214,979

Creditors: Amounts Falling Due After More Than One Year	8		-		(7,709 )

NET ASSETS			539,581		207,270

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			539,481		207,170

SHAREHOLDERS' FUNDS			539,581		207,270

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Peckham Arches Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Frazer Timmerman

Director

10/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Peckham Arches Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13823210 . The registered office is Williams Stanley And Co, 144 Great Portland Street, London, Greater London, W1W 6QT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight line, 3 years
Plant & Machinery	Straight line, 6 years
Fixtures & Fittings	Straight line, 4 years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 1)

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Peckham Arches Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	85,974	10,080	-	96,054
Additions	60,829	2,073	18,423	81,325

As at 31 March 2026	146,803	12,153	18,423	177,379

Depreciation
As at 1 April 2025	4,670	263	-	4,933
Provided during the period	27,601	1,910	564	30,075

As at 31 March 2026	32,271	2,173	564	35,008

Net Book Value
As at 31 March 2026	114,532	9,980	17,859	142,371

As at 1 April 2025	81,304	9,817	-	91,121

5. Stocks

	31 March 2026	31 March 2025
	£	£
Stock	957	4,236

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	4,663	19,313
Amounts owed by group undertakings	629,524	243,239
Other debtors	14,275	22,976

	648,462	285,528

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	54,657	33,803
Bank loans and overdrafts	36,078	64,235
Amounts owed to group undertakings	8,307	33,681
Other creditors	8,736	3,595
Taxation and social security	152,041	30,881

	259,819	166,195

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Peckham Arches Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Bank loans	-	7,709

9. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

At the balance sheet date, the company was owed £56,785 (2025: £80,041) from Birdhouse Brewing Ltd, a wholly owned subsidiary.

At the balance sheet date, the company was owed £3,869 (2025: -£33,681) from Birdhouse London Ltd, a wholly owned subsidiary.

At the balance sheet date, the company was owed £568,870 (2025: £158,944) from Birdhouse SBM Ltd, a related party by virtue of common control.

At the balance sheet date, the company owed £8,307 (2025: £0) to The Bush Tavern Ltd, a wholly owned subsidiary.

At the balance sheet date, the company was owed £0 (2025: £4,254) from Birdhouse Peckham Ltd, a wholly owned subsidiary.

All the balances owed to or from related parties are interest-free and repayable on demand.

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