REGISTERED NUMBER: 06620465 (England and Wales)

Financial Statements

for the Year Ended 30 April 2026

for

Creativ Company (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Pratt

J W Moeskjaer

SECRETARY:

G M Pearce

REGISTERED OFFICE:

Unit 31 Pure Offices

Kembrey Park

Swindon

Wiltshire

SN2 8BW

REGISTERED NUMBER:

06620465 (England and Wales)

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

494

1,473

494

1,473

CURRENT ASSETS

Debtors

7

528,303

444,958

Cash at bank

42,553

81,374

570,856

526,332

CREDITORS

Amounts falling due within one year

8

205,923

204,240

NET CURRENT ASSETS

364,933

322,092

TOTAL ASSETS LESS CURRENT LIABILITIES

365,427

323,565

PROVISIONS FOR LIABILITIES

123

368

NET ASSETS

365,304

323,197

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

364,304

322,197

365,304

323,197

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

M Pratt - Director

1.	STATUTORY INFORMATION

Creativ Company (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

The directors have considered the ability of the company to pay its debts as and when they fall due and continue to adopt the going concern in preparing its financial statements.

Turnover

Turnover is recognised on dispatch and measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Computer software

Computer software costs are amortised over their useful economic lives of 5 years as estimated by management.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

- 20% on straight line basis

Computer equipment

- 33% on straight line basis

Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

5.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 May 2025

and 30 April 2026

15,147

AMORTISATION

At 1 May 2025

and 30 April 2026

15,147

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2025

29,579

45,279

74,858

Disposals

-

(39,246

)

(39,246

)

At 30 April 2026

29,579

6,033

35,612

DEPRECIATION

At 1 May 2025

28,106

45,279

73,385

Charge for year

979

-

979

Eliminated on disposal

-

(39,246

)

(39,246

)

At 30 April 2026

29,085

6,033

35,118

NET BOOK VALUE

At 30 April 2026

494

-

494

At 30 April 2025

1,473

-

1,473

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

456,731

433,056

Amounts owed by group undertakings

54,116

-

Other debtors

4,856

679

Prepayments and accrued income

12,600

11,223

528,303

444,958

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

8,317

2,544

Amounts owed to group undertakings

-

53,359

Tax

14,257

22,285

Social security and other taxes

24,896

9,578

VAT

85,255

58,976

Other creditors

44,941

43,491

Accrued expenses

28,257

14,007

205,923

204,240

The amounts owed to group undertakings are repayable on demand, unsecured and free of interest.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steve Jordan (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

10.	GUARANTEES CONTINGENCIES AND OTHER FINANCIAL COMMITMENTS

The company has total commitments under operating leases at year end of £2,750 (2025 - £19,250)

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The Company is a subsidiary of Creativ Company A/S, a company registered in Denmark. The largest and smallest group for which consolidated financial statements are drawn up and in which the company is included is that headed by DE Dream Holding ApS. A copy of the consolidated financial statements is available from the parent company's registered office at Rasmus Færchs Vej 23, DK-7500 Holstebro.