Peak Telecom UK Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Peak Telecom UK Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Peak Telecom UK Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Peak Telecom UK Limited , as a body, in accordance with the terms of our engagement letter dated 01 October 2018. Our work has been undertaken solely to prepare for your approval the accounts of Peak Telecom UK Limited and state those matters that we have agreed to state to the director of Peak Telecom UK Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peak Telecom UK Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Peak Telecom UK Limited 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 or loss of Peak Telecom UK Limited . You consider that Peak Telecom UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Peak Telecom UK Limited . 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 financial statements.

13th August 2026

Aublet Limited

The Old Barn

5 Moat Close

Chipstead

Kent

TN13 2HZ

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Peak Telecom UK Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 03752064

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,226		7,295

			10,226		7,295
CURRENT ASSETS
Stocks		5,337		6,789
Debtors	5	198,491		209,641
Cash at bank and in hand		975,202		656,899

		1,179,030		873,329
Creditors: Amounts Falling Due Within One Year	6	(267,173 )		(232,965 )

NET CURRENT ASSETS (LIABILITIES)			911,857		640,364

TOTAL ASSETS LESS CURRENT LIABILITIES			922,083		647,659

NET ASSETS			922,083		647,659

CAPITAL AND RESERVES
Called up share capital	7		116		116
Capital redemption reserve			202		202
Profit and Loss Account			921,765		647,341

SHAREHOLDERS' FUNDS			922,083		647,659

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Peak Telecom UK Limited

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Richard Lambert

Director

13th August 2026

The notes on pages 4 to 6 form part of these financial statements.

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Peak Telecom UK Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Peak Telecom UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03752064 . The registered office is Unit 5C, Rectory Lane, Westerham, TN16 1JP.

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. 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:

Plant & Machinery	15% Reducing balance
Motor Vehicles	15% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33% Straight line

2.4. 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.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Peak Telecom UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 7)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	239	39,551	19,144	8,008	66,942
Additions	-	-	-	5,227	5,227
Disposals	(239 )	-	-	-	(239 )

As at 31 March 2026	-	39,551	19,144	13,235	71,930

Depreciation
As at 1 April 2025	239	38,181	16,361	4,866	59,647
Provided during the period	-	1,370	293	633	2,296
Disposals	(239 )	-	-	-	(239 )

As at 31 March 2026	-	39,551	16,654	5,499	61,704

Net Book Value
As at 31 March 2026	-	-	2,490	7,736	10,226

As at 1 April 2025	-	1,370	2,783	3,142	7,295

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	68,499	57,019
Prepayments and accrued income	124,754	147,384
Other debtors	5,238	5,238

	198,491	209,641

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	99,233	123,393
Corporation tax	103,937	59,614
Other taxes and social security	6,089	5,022
VAT	45,453	35,595
Other creditors	2,032	1,412
Accruals and deferred income	7,608	7,608
Director's loan account	2,821	321

	267,173	232,965

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Peak Telecom UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	116	116

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