Company registration number 01009410 (England and Wales)
AMERICHEM EUROPE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AMERICHEM EUROPE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
AMERICHEM EUROPE LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
920,813
6,001,504
Cash at bank and in hand
58,732
29,702
979,545
6,031,206
Creditors: amounts falling due within one year
4
(66,329)
(2,985,165)
Net current assets
913,216
3,046,041
Provisions for liabilities
5
(30,000)
(388,518)
Net assets
883,216
2,657,523
Capital and reserves
Called up share capital
6
552,350
6,794,021
Profit and loss reserves
330,866
(4,136,498)
Total equity
883,216
2,657,523

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 8 August 2026 and are signed on its behalf by:
R K Gudbranson
Director
Company Registration No. 01009410
AMERICHEM EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Americhem Europe Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Bunhill Row, London, EC1Y 8YZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company ceased trading in February 2022. It is the intention of the directors that the company will be wound up when the company has cleared its intercompany balances. Notwithstanding this, there are no material changes in the carrying values of the assets and liabilities as a result of this decision. Accordingly the financial statements have been prepared on a basis other than going concern.true

1.3
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

AMERICHEM EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

AMERICHEM EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
762
Amounts due from group undertakings
567,225
5,914,614
Other debtors
353,588
86,128
920,813
6,001,504
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
16,686
10,311
Amounts owed to group undertakings
28,259
2,898,700
Taxation and social security
2,342
3,913
Other creditors
19,042
72,241
66,329
2,985,165
5
Provisions for liabilities
2025
2024
£
£
Closure provision
30,000
388,518
Movements on provisions:
Closure provision
£
At 1 January 2025
388,518
Utilisation of provision
(358,518)
At 31 December 2025
30,000

AMERICHEM EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Called up share capital
2025
2024
£
£
Issued and fully paid
4,362,243 'A' Ordinary shares of 8.129949p each
354,648
4,362,243
500 'B' Ordinary shares of 8.129949p each
40
500
354,688
4,362,743
Issued and fully paid
2,431,278 Redeemable preference shares of 8.129949p each
197,662
2,431,278

The Ordinary A & B shares rank pari pasu.

The Redeemable preference shares do not confer any right on redemption, and do not have any right to vote or right to a dividend.

On 19 December 2025 the company reduced its share capital from £6,794,021 to £552,350.

7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report was unqualified.

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Emphasis of matter - financial statements prepared on a basis other than going concern

As stated in note 1.2 the company ceased trading in February 2022, and sold its leasehold and freehold properties, and plant and equipment. It is the intention of the directors that the company will be wound up when the company has cleared its intercompany balances. Accordingly the financial statements have been prepared on a basis other than going concern.

Senior Statutory Auditor:
Gilles Siow
Statutory Auditor:
HW Fisher Audit
Date of audit report:
10 August 2026
AMERICHEM EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
-
0
123,809
9
Parent company

The immediate parent company is Americhem Holdings International Limited, a company incorporated in England & Wales. The ultimate parent company is Americhem PPC Holdings LLC, a company incorporated in the United States of America.

The smallest group in which the results of the company are consolidated is that headed by Americhem Holdings International Limited.

The largest group in which the results of the company are consolidated is that headed by Americhem PPC Holdings LLC.

The group accounts of Americhem Holdings Limited are available to the public and can be obtained from 3 Bunhill Row, London, EC1Y 8YZ.

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