ACCOUNTS - Final Accounts

Registered number: 08403558

ONE PEAK ADVISERS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

ONE PEAK ADVISERS LTD

COMPANY INFORMATION

Directors	H De Liedekerke Beaufort
	D Klein


Company secretary	T S P Wood


Registered number	08403558


Registered office	Two Fitzroy Place
	8 Mortimer Street
	London
	W1T 3JJ


Accountants	Rawlinson & Hunter LLP
	Chartered Accountants
	Eighth Floor
	6 New Street Square
	New Fetter Lane
	London
	EC4A 3AQ

ONE PEAK ADVISERS LTD

CONTENTS

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

ONE PEAK ADVISERS LTD

REGISTERED NUMBER: 08403558

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		2,699,000		2,699,000
			2,699,000		2,699,000
Current assets
Cash at bank and in hand	5	239		248
		239		248
Creditors: amounts falling due within one year	6	(2,700,498)		(2,700,498)
Net current liabilities			(2,700,259)		(2,700,250)
Total assets less current liabilities			(1,259)		(1,250)

Net liabilities			(1,259)		(1,250)

Capital and reserves
Called up share capital	8	2	2
Profit and loss account		(1,261)	(1,252)
		(1,259)	(1,250)

Page 1

ONE PEAK ADVISERS LTD

REGISTERED NUMBER: 08403558

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D Klein	H De Liedekerke Beaufort
Director	Director

Date: 19 June 2026	Date:23 June 2026

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

Page 2

ONE PEAK ADVISERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

One Peak Advisers Ltd is a private company, limited by shares, incorporated in England and Wales with registration number of 08403558. The registered office is Two Fitzroy Place 8 Mortimer Street London London W1T 3JJ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the forseeable future. The directors and shareholders will continue to provide such financial support as is necessary for the company to meet
its operational expenses for a period of 12 months from the date of approval of the financial statements.

On the basis of their assessment of the company's financial position and resources, the directors believe that the company is well placed to manage its business risks.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

ONE PEAK ADVISERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Fixed asset investments

		Investments
		£
	Cost or valuation
	At 1 January 2025	2,699,000
	At 31 December 2025	2,699,000

The investment relates to a capital contribution to One Peak Partners LLP, an LLP incorporated in England and Wales, of which the company is a designated member.

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	239	248

Page 4

ONE PEAK ADVISERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Other creditors	2,700,498	2,700,498

7.	Financial instruments
		2025	2024
		£	£

	Financial assets
	Financial assets measured at fair value through profit or loss	239	248

Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1 each	2	2

Page 5