APEIRON LAWN CARE LTD


Directors	COYNE, Nicola Sarah
	COYNE, Sean Fitzgerald


Registered Address	The Gallery Ketteringham Hall
	Church Road
	Wymondham
	NR18 9RS


Registered Number	12285705 (England and Wales)

Notes to the Financial Statements
for the year ended 31 December 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 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.

	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.

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.

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:

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 (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	20	-
Office Equipment	-	3

	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.

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 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


		2025		2024
	Average number of employees during the year	4		3

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 January 25	12,000	12,000
At 31 December 25	12,000	12,000
Amortisation and impairment
At 01 January 25	6,200	6,200
Charge for year	1,200	1,200
At 31 December 25	7,400	7,400
Net book value
At 31 December 25	4,600	4,600
At 31 December 24	5,800	5,800

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	57,099	49,748	-	106,847
Additions	13,163	31,304	624	45,091
Disposals	(3,604)	(27,995)	-	(31,599)
At 31 December 25	66,658	53,057	624	120,339
Depreciation and impairment
At 01 January 25	28,668	12,111	-	40,779
Charge for year	7,217	4,388	87	11,692
On disposals	(2,599)	(7,465)	-	(10,064)
At 31 December 25	33,286	9,034	87	42,407
Net book value
At 31 December 25	33,372	44,023	537	77,932
At 31 December 24	28,431	37,637	-	66,068

5.	Stocks

	2025	2024
	£	£
Other stocks	4,071	2,000
Total	4,071	2,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	9,997	3
Other debtors	2,218	-
Prepayments and accrued income	388	493
Total	12,603	496

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,505	3,597
Bank borrowings and overdrafts	18,670	22,529
Taxation and social security	9,024	3,129
Finance lease and HP contracts	11,851	11,910
Other creditors	56	4,230
Accrued liabilities and deferred income	42,822	-
Total	87,928	45,395


	Included in Bank borrowing and overdrafts is £1,167 (2024 - £2,000) of unsecured debt. Included in Finance lease and HP contracts is £11,851 (2024 - £11,910) is debt that is secured against the financed asset.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	1,167
Other creditors	28,431	27,295
Total	28,431	28,462


	Included in Other creditors is £28,431 (2024 - £27,295) is debt that is secured against the financed asset.

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	40,282		39,205

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		4,600		5,800
Tangible assets	4		77,932		66,068
			82,532		71,868
Current assets
Stocks	5	4,071		2,000
Debtors	6	12,603		496
Cash at bank and on hand		17,396		4,271
		34,070		6,767
Creditors amounts falling due within one year	7	(87,928)		(45,395)
Net current assets (liabilities)			(53,858)		(38,628)
Total assets less current liabilities			28,674		33,240
Creditors amounts falling due after one year	8		(28,431)		(28,462)
Net assets			243		4,778
Capital and reserves
Called up share capital			10		10
Profit and loss account			233		4,768
Shareholders' funds			243		4,778