Aperio Group (Europe) Limited


Director	John David Joseph Pepin


Registered Address	Whiteleaf Business Centre
	11 Little Balmer
	Buckingham
	MK18 1TF


Registered Number	07337876 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		-		100
			-		100
Current assets
Debtors		24,280		19,433
Cash at bank and on hand		227		186
		24,507		19,619
Creditors amounts falling due within one year	4	(24,474)		(19,689)
Net current assets (liabilities)			33		(70)
Total assets less current liabilities			33		30
Net assets			33		30
Capital and reserves
Called up share capital			3		3
Profit and loss account			30		27
Shareholders' funds			33		30

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 December 2025, and are signed on its behalf by:

John David Joseph Pepin
Director
Registered Company No. 07337876

Aperio Group (Europe) Limited

Notes to the Financial Statements
for the year ended 31 August 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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.

	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.

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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments
	The subsidiary company was dissolved in the year.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	100	100
Disposals	(100)	(100)
Net book value
At 31 August 25	-	-
At 31 August 24	100	100

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,562	739
Taxation and social security	13,594	12,942
Other creditors	5,858	5,858
Accrued liabilities and deferred income	460	150
Total	24,474	19,689


	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.