2022-12-012023-11-302023-11-30false13008486APEIROS HOLDINGS LTD2024-08-30iso4217:GBPxbrli:pure130084862022-12-01130084862023-11-30130084862022-12-012023-11-30130084862021-12-01130084862022-11-30130084862021-12-012022-11-3013008486bus:SmallEntities2022-12-012023-11-3013008486bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013008486bus:FullAccounts2022-12-012023-11-3013008486bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013008486core:WithinOneYear2023-11-3013008486core:AfterOneYear2023-11-3013008486core:WithinOneYear2022-11-3013008486core:AfterOneYear2022-11-3013008486core:ShareCapital2023-11-3013008486core:SharePremium2023-11-3013008486core:RevaluationReserve2023-11-3013008486core:OtherReservesSubtotal2023-11-3013008486core:RetainedEarningsAccumulatedLosses2023-11-3013008486core:ShareCapital2022-11-3013008486core:SharePremium2022-11-3013008486core:RevaluationReserve2022-11-3013008486core:OtherReservesSubtotal2022-11-3013008486core:RetainedEarningsAccumulatedLosses2022-11-3013008486core:LandBuildings2023-11-3013008486core:PlantMachinery2023-11-3013008486core:Vehicles2023-11-3013008486core:FurnitureFittings2023-11-3013008486core:OfficeEquipment2023-11-3013008486core:NetGoodwill2023-11-3013008486core:IntangibleAssetsOtherThanGoodwill2023-11-3013008486core:ListedExchangeTraded2023-11-3013008486core:UnlistedNon-exchangeTraded2023-11-3013008486core:LandBuildings2022-11-3013008486core:PlantMachinery2022-11-3013008486core:Vehicles2022-11-3013008486core:FurnitureFittings2022-11-3013008486core:OfficeEquipment2022-11-3013008486core:NetGoodwill2022-11-3013008486core:IntangibleAssetsOtherThanGoodwill2022-11-3013008486core:ListedExchangeTraded2022-11-3013008486core:UnlistedNon-exchangeTraded2022-11-3013008486core:LandBuildings2022-12-012023-11-3013008486core:PlantMachinery2022-12-012023-11-3013008486core:Vehicles2022-12-012023-11-3013008486core:FurnitureFittings2022-12-012023-11-3013008486core:OfficeEquipment2022-12-012023-11-3013008486core:NetGoodwill2022-12-012023-11-3013008486core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013008486core:ListedExchangeTraded2022-12-012023-11-3013008486core:UnlistedNon-exchangeTraded2022-12-012023-11-3013008486core:MoreThanFiveYears2022-12-012023-11-3013008486core:Non-currentFinancialInstruments2023-11-3013008486core:Non-currentFinancialInstruments2022-11-3013008486dpl:CostSales2022-12-012023-11-3013008486dpl:DistributionCosts2022-12-012023-11-3013008486core:LandBuildings2022-12-012023-11-3013008486core:PlantMachinery2022-12-012023-11-3013008486core:Vehicles2022-12-012023-11-3013008486core:FurnitureFittings2022-12-012023-11-3013008486core:OfficeEquipment2022-12-012023-11-3013008486dpl:AdministrativeExpenses2022-12-012023-11-3013008486core:NetGoodwill2022-12-012023-11-3013008486core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013008486dpl:GroupUndertakings2022-12-012023-11-3013008486dpl:ParticipatingInterests2022-12-012023-11-3013008486dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013008486core:ListedExchangeTraded2022-12-012023-11-3013008486dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013008486core:UnlistedNon-exchangeTraded2022-12-012023-11-3013008486dpl:CostSales2021-12-012022-11-3013008486dpl:DistributionCosts2021-12-012022-11-3013008486core:LandBuildings2021-12-012022-11-3013008486core:PlantMachinery2021-12-012022-11-3013008486core:Vehicles2021-12-012022-11-3013008486core:FurnitureFittings2021-12-012022-11-3013008486core:OfficeEquipment2021-12-012022-11-3013008486dpl:AdministrativeExpenses2021-12-012022-11-3013008486core:NetGoodwill2021-12-012022-11-3013008486core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3013008486dpl:GroupUndertakings2021-12-012022-11-3013008486dpl:ParticipatingInterests2021-12-012022-11-3013008486dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3013008486core:ListedExchangeTraded2021-12-012022-11-3013008486dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3013008486core:UnlistedNon-exchangeTraded2021-12-012022-11-3013008486core:NetGoodwill2023-11-3013008486core:IntangibleAssetsOtherThanGoodwill2023-11-3013008486core:LandBuildings2023-11-3013008486core:PlantMachinery2023-11-3013008486core:Vehicles2023-11-3013008486core:FurnitureFittings2023-11-3013008486core:OfficeEquipment2023-11-3013008486core:AfterOneYear2023-11-3013008486core:WithinOneYear2023-11-3013008486core:ListedExchangeTraded2023-11-3013008486core:UnlistedNon-exchangeTraded2023-11-3013008486core:ShareCapital2023-11-3013008486core:SharePremium2023-11-3013008486core:RevaluationReserve2023-11-3013008486core:OtherReservesSubtotal2023-11-3013008486core:RetainedEarningsAccumulatedLosses2023-11-3013008486core:NetGoodwill2022-11-3013008486core:IntangibleAssetsOtherThanGoodwill2022-11-3013008486core:LandBuildings2022-11-3013008486core:PlantMachinery2022-11-3013008486core:Vehicles2022-11-3013008486core:FurnitureFittings2022-11-3013008486core:OfficeEquipment2022-11-3013008486core:AfterOneYear2022-11-3013008486core:WithinOneYear2022-11-3013008486core:ListedExchangeTraded2022-11-3013008486core:UnlistedNon-exchangeTraded2022-11-3013008486core:ShareCapital2022-11-3013008486core:SharePremium2022-11-3013008486core:RevaluationReserve2022-11-3013008486core:OtherReservesSubtotal2022-11-3013008486core:RetainedEarningsAccumulatedLosses2022-11-3013008486core:NetGoodwill2021-12-0113008486core:IntangibleAssetsOtherThanGoodwill2021-12-0113008486core:LandBuildings2021-12-0113008486core:PlantMachinery2021-12-0113008486core:Vehicles2021-12-0113008486core:FurnitureFittings2021-12-0113008486core:OfficeEquipment2021-12-0113008486core:AfterOneYear2021-12-0113008486core:WithinOneYear2021-12-0113008486core:ListedExchangeTraded2021-12-0113008486core:UnlistedNon-exchangeTraded2021-12-0113008486core:ShareCapital2021-12-0113008486core:SharePremium2021-12-0113008486core:RevaluationReserve2021-12-0113008486core:OtherReservesSubtotal2021-12-0113008486core:RetainedEarningsAccumulatedLosses2021-12-0113008486core:AfterOneYear2022-12-012023-11-3013008486core:WithinOneYear2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013008486core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3013008486core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3013008486core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3013008486core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3013008486core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3013008486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3013008486core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3013008486core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3013008486core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3013008486core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3013008486core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3013008486bus:Director12022-12-012023-11-30

APEIROS HOLDINGS LTD

Registered Number
13008486
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

APEIROS HOLDINGS LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

ELS, Ernst Jurgens

Registered Address

22 Wheatfield Way Barleythorpe
Oakham
LE15 7UD

Registered Number

13008486 (England and Wales)
APEIROS HOLDINGS LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid100100
Current assets
Debtors3130-
Cash at bank and on hand8-
138-
Creditors amounts falling due within one year4(606)-
Net current assets (liabilities)(368)100
Total assets less current liabilities(368)100
Net assets(368)100
Capital and reserves
Called up share capital100100
Profit and loss account(468)-
Shareholders' funds(368)100
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
ELS, Ernst Jurgens
Director
Registered Company No. 13008486
APEIROS HOLDINGS LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20232022
Average number of employees during the year11
3.Debtors: amounts due within one year

2023

2022

££
Amounts owed by group undertakings130-
Total130-
4.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties606-
Total606-
5.Parent-subsidiary relationships
The company holds 100% of the share capital of Apeiros Europe Ltd and 70% of the share capital of Apeiros Innovation Ltd