2024-01-012024-12-312024-12-31false12285705APEIRON LAWN CARE 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APEIRON LAWN CARE LTD

Registered Number
12285705
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

APEIRON LAWN CARE LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

COYNE, Nicola Sarah
COYNE, Sean Fitzgerald

Registered Address

The Gallery Ketteringham Hall
Church Road
Wymondham
NR18 9RS

Registered Number

12285705 (England and Wales)
APEIRON LAWN CARE LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets35,8007,000
Tangible assets466,06889,414
71,86896,414
Current assets
Stocks52,0003,044
Debtors64938,146
Cash at bank and on hand4,2711,660
6,76412,850
Creditors amounts falling due within one year7(45,393)(54,002)
Net current assets (liabilities)(38,629)(41,152)
Total assets less current liabilities33,23955,262
Creditors amounts falling due after one year8(28,462)(41,759)
Net assets4,77713,503
Capital and reserves
Called up share capital1010
Profit and loss account4,76713,493
Shareholders' funds4,77713,503
The financial statements were approved and authorised for issue by the Board of Directors on 13 June 2025, and are signed on its behalf by:
COYNE, Sean Fitzgerald
Director
Registered Company No. 12285705
APEIRON LAWN CARE LTD
Notes to the Financial Statements
for the year ended 31 December 2024

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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2412,00012,000
At 31 December 2412,00012,000
Amortisation and impairment
At 01 January 245,0005,000
Charge for year1,2001,200
At 31 December 246,2006,200
Net book value
At 31 December 245,8005,800
At 31 December 237,0007,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 January 2475,36849,748125,116
Additions12,773-12,773
Disposals(31,042)-(31,042)
At 31 December 2457,09949,748106,847
Depreciation and impairment
At 01 January 2433,0002,70235,702
Charge for year11,3749,40920,783
On disposals(15,706)-(15,706)
At 31 December 2428,66812,11140,779
Net book value
At 31 December 2428,43137,63766,068
At 31 December 2342,36847,04689,414
5.Stocks

2024

2023

££
Other stocks2,0003,044
Total2,0003,044
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,615
Other debtors-6,295
Prepayments and accrued income493236
Total4938,146
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,5979,308
Bank borrowings and overdrafts22,52911,227
Taxation and social security3,110912
Finance lease and HP contracts11,91011,982
Other creditors4,24720,573
Total45,39354,002
Included in Bank borrowing and overdrafts is £2,000 (2023 - £2,000) of unsecured debt. Included in Finance lease and HP contracts is £11,910 (2023 - £11,982) is debt that is secured against the financed asset.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,1672,656
Other creditors27,29539,103
Total28,46241,759
Included in Bank borrowing and overdrafts is £1,167 (2023 - £2,656) of unsecured debt. Included in Other creditors is £27,295 (2023 - £39,103) is debt that is secured against the financed asset.