BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity of the company during the period under review is the provision of management consultancy activities. 15 June 2026 1 1 12898852 2025-09-30 12898852 2024-09-30 12898852 2023-09-30 12898852 2024-10-01 2025-09-30 12898852 2023-10-01 2024-09-30 12898852 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12898852 uk-curr:PoundSterling 2024-10-01 2025-09-30 12898852 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12898852 uk-bus:FullAccounts 2024-10-01 2025-09-30 12898852 uk-bus:Director1 2024-10-01 2025-09-30 12898852 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 12898852 uk-bus:Agent1 2024-10-01 2025-09-30 12898852 uk-core:ShareCapital 2025-09-30 12898852 uk-core:ShareCapital 2024-09-30 12898852 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 12898852 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 12898852 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 12898852 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 12898852 uk-bus:FRS102 2024-10-01 2025-09-30 12898852 uk-core:PlantMachinery 2024-10-01 2025-09-30 12898852 uk-core:CurrentFinancialInstruments 2025-09-30 12898852 uk-core:CurrentFinancialInstruments 2024-09-30 12898852 uk-core:WithinOneYear 2025-09-30 12898852 uk-core:WithinOneYear 2024-09-30 12898852 uk-core:EmployeeBenefits 2024-09-30 12898852 uk-core:EmployeeBenefits 2024-10-01 2025-09-30 12898852 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-09-30 12898852 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-09-30 12898852 uk-core:OtherDeferredTax 2025-09-30 12898852 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-09-30 12898852 uk-core:EmployeeBenefits 2025-09-30 12898852 2024-10-01 2025-09-30 12898852 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 12898852
 
 
Apericus Ltd
 
Unaudited Financial Statements
 
for the financial year ended 30 September 2025
Apericus Ltd
DIRECTOR AND OTHER INFORMATION

 
Director Adrian Bradshaw
 
 
Company Registration Number 12898852
 
 
Registered Office 8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
 
 
Business Address 18 Barlow Moor Road
Didsbury
Manchester
M20 2GJ
 
 
Accountants Langers MN Limited
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY



Apericus Ltd
Company Registration Number: 12898852
STATEMENT OF FINANCIAL POSITION
as at 30 September 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 4 761 816
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Current Assets
Debtors 5 3,677 -
Cash and cash equivalents 1,754 5,516
───────── ─────────
5,431 5,516
───────── ─────────
Creditors: amounts falling due within one year 6 (6,046) (3,859)
───────── ─────────
Net Current (Liabilities)/Assets (615) 1,657
───────── ─────────
Total Assets less Current Liabilities 146 2,473
 
Provisions for liabilities 8 (145) (204)
───────── ─────────
Net Assets 1 2,269
═════════ ═════════
 
Capital and Reserves
Called up share capital 1 1
Retained earnings - 2,268
───────── ─────────
Equity attributable to owners of the company 1 2,269
═════════ ═════════
 
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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.
           
For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 15 June 2026
           
           
________________________________          
Adrian Bradshaw          
Director          
           



Apericus Ltd
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 September 2025

   
1. General Information
 
Apericus Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 12898852. The registered office of the company is 8-10 Gatley Road, Cheadle, Cheshire, SK8 1PY. The principle activity of the company during the period under review is the provision of management consultancy activities. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
 
  2025 2024
  Number Number
 
Director 1 1
  ═════════ ═════════
       
4. Tangible assets
  Plant and Total
  machinery  
     
  £ £
Cost
At 1 October 2024 1,509 1,509
Additions 430 430
  ───────── ─────────
At 30 September 2025 1,939 1,939
  ───────── ─────────
Depreciation
At 1 October 2024 693 693
Charge for the financial year 485 485
  ───────── ─────────
At 30 September 2025 1,178 1,178
  ───────── ─────────
Net book value
At 30 September 2025 761 761
  ═════════ ═════════
At 30 September 2024 816 816
  ═════════ ═════════
       
5. Debtors 2025 2024
  £ £
 
Trade debtors 2,400 -
Director's current account 1,240 -
Prepayments and accrued income 37 -
  ───────── ─────────
  3,677 -
  ═════════ ═════════
       
6. Creditors 2025 2024
Amounts falling due within one year £ £
 
Taxation  (Note 7) 5,161 3,859
Accruals 885 -
  ───────── ─────────
  6,046 3,859
  ═════════ ═════════
       
7. Taxation 2025 2024
  £ £
 
Creditors:
Corporation tax 5,161 3,859
  ═════════ ═════════
         
8. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2025 2024
  £ £ £
 
At financial year start 204 204 237
Charged to profit and loss (59) (59) (33)
  ───────── ───────── ─────────
At financial year end 145 145 204
  ═════════ ═════════ ═════════
       
9. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 September 2025.
           
10. Related party transactions
 
At 30th September 2025 the director owed the company £1,240. (2024 £0). This loan has been repaid within 9 months of the reporting date. No interest has been charged to the director in respect of this loan which is repayable on demand and classified in debtors due within 1 year.
   
11. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.