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Registered number: 03339492
AS Creation (UK) Limited
Financial Statements
For The Year Ended 31 December 2025
Alexander Myerson & Co Limited
AS Creation (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—5

Page 1
AS Creation (UK) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03339492

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,668 |  | 58,829
|  |  | 51,668 |  | 58,829
CURRENT ASSETS
Stocks | 5 | 5,884 |  | - |
Debtors | 6 | 386,328 |  | 642,612 |
Cash at bank and in hand |  | 211,475 |  | 254,568 |
|  | 603,687 |  | 897,180 |
Creditors: Amounts Falling Due Within One Year | 7 | (239,911 ) |  | (536,271 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 363,776 |  | 360,909
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 415,444 |  | 419,738
NET ASSETS |  |  | 415,444 |  | 419,738
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100,000 |  | 100,000
Profit and Loss Account |  |  | 315,444 |  | 319,738
SHAREHOLDERS' FUNDS |  |  | 415,444 |  | 419,738

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr S D Wilson Director
6 March 2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
AS Creation (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
AS Creation (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03339492 . The registered office is Burlington House Crosby Road North, Waterloo, Liverpool, Merseyside, L22 0PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% and 33% on cost
Fixtures & Fittings | 2 years straight line
Computer Equipment | 50% on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 2
Page 3
AS Creation (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.9. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date, If the unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.10. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.11. Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 121,966 | 833 | 15,641 | 138,440
Additions | 21,500 | 855 | 847 | 23,202
Disposals | (26,000 ) | - | (295 ) | (26,295 )
As at 31 December 2025 | 117,466 | 1,688 | 16,193 | 135,347
Depreciation
As at 1 January 2025 | 63,911 | 278 | 15,422 | 79,611
Provided during the period | 20,795 | 665 | 394 | 21,854
Disposals | (17,491 ) | - | (295 ) | (17,786 )
As at 31 December 2025 | 67,215 | 943 | 15,521 | 83,679

...CONTINUED
Page 3
Page 4
AS Creation (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 50,251 | 745 | 672 | 51,668
As at 1 January 2025 | 58,055 | 555 | 219 | 58,829

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,884 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 374,053 |  | 626,936
Prepayments and accrued income | 5,259 |  | 8,034
Deferred tax current asset | 7,016 |  | 7,642
| 386,328 |  | 642,612

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,255 |  | 17,320
Corporation tax | 8,172 |  | 8,333
Other taxes and social security | 10,494 |  | 10,135
VAT | 109,012 |  | 105,523
Accruals and deferred income | 58,263 |  | 62,087
Amounts owed to group undertakings | 37,715 |  | 332,873
| 239,911 |  | 536,271

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100,000 |  | 100,000

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 90,000 |  | 160,000

10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to assist with the preparation of the financial statements.
Page 4
Page 5
AS Creation (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Ultimate Controlling Party
The company's immediate parent is A.S. Creation Tapeten AG, incorporated in Germany.
The parent of the largest group in which these financial statements are consolidated is A.S. Creation Tapeten AG, incorporated in Germany.
The parent of the smallest group in which these financial statements are consolidated is A.S. Creation Tapeten AG, incorporated in Germany.
12. Audit Information
The auditor's report on the accounts of AS Creation (UK) Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Paul Burns BSC BFP FCA (Senior Statutory Auditor) for and on behalf of Alexander Myerson & Co Limited , Statutory Auditor.

Alexander Myerson & Co Limited 61 Rodney Street Liverpool L1 9ER

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