Peak Gas Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00707828 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

PEAK GAS HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P V Gwinnett

M A Gwinnett

K T Gwinnett

REGISTERED OFFICE:

Goyt Mill

Upper Hibbert Lane

Marple

Stockport Cheshire

SK6 7HX

REGISTERED NUMBER:

00707828 (England and Wales)

ACCOUNTANTS:

DHP Accountants Ltd

15 Buxton Old Road

Disley

Stockport

SK12 2BB

FIXED ASSETS

Investments

4

349

Investment property

5

2,800,000

2,800,349

CURRENT ASSETS

Debtors

6

7,274,773

6,321,798

Investments

7

64,521

68,821

Cash at bank

115,037

835,553

7,454,331

7,226,172

CREDITORS

Amounts falling due within one year

8

77,669

76,214

NET CURRENT ASSETS

7,376,662

7,149,958

TOTAL ASSETS LESS CURRENT
LIABILITIES

10,177,011

9,950,307

PROVISIONS FOR LIABILITIES

582,489

NET ASSETS

9,594,522

9,367,818

CAPITAL AND RESERVES

Called up share capital

10,000

Retained earnings

9,584,522

9,357,818

SHAREHOLDERS' FUNDS

9,594,522

9,367,818

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 18 September 2026 and were signed on its behalf by:

P V Gwinnett - Director

1.	STATUTORY INFORMATION

Peak Gas Holdings 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 June 2025

and 31 May 2026

349

NET BOOK VALUE

At 31 May 2026

349

At 31 May 2025

349

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

2,800,000

NET BOOK VALUE

At 31 May 2026

2,800,000

At 31 May 2025

2,800,000

Fair value at 31 May 2026 is represented by:

£

Valuation in 2026

2,800,000

If investment property had not been revalued they would have been included at the following historical cost:

31.5.26

31.5.25

£

Cost

456,622

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Amounts owed by group undertakings

7,247,710

6,298,798

Other debtors

27,063

23,000

7,274,773

6,321,798

7.	CURRENT ASSET INVESTMENTS

31.5.26

31.5.25

£

Unlisted investments

64,521

68,821

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade creditors

1

Taxation and social security

75,568

74,413

Other creditors

2,100

1,800

77,669

76,214

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end the company was owed £762,270 (2025: £762,270) from Peak Holiday Homes Limited, a company that shares common directors and shareholders with Peak Gas Holdings Limited.