The notes on pages 2 to 3 form part of these financial statements.

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

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

SS American 2021 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Strand, 8th Floor, London, WC2N 5LR.

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 amounts 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.

The company’s immediate parent is Trafalgar Theatre Productions Limited, a company incorporated in the United Kingdom and registered in England and Wales.

However, the directors of Trafalgar Theatre Productions Limited do not consider that the company controls SS American 2021 Limited . The accounts for the smallest group for which consolidated accounts are prepared and which include Trafalgar Theatre Productions Limited include the following statement, “SS American 2021 Limited is not considered to be an entity over which any controls or significant influence is exerted by the group”.

The directors of SS American 2021 Limited concur with that assessment and do not consider that there is a controlling party. Therefore, the directors consider it appropriate to take advantage of such exemptions as are available to a company which is not a subsidiary company.

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

The company’s immediate parent is Trafalgar Theatre Productions Limited, a company incorporated in the United Kingdom and registered in England and Wales.

However, the directors of Trafalgar Theatre Productions Limited do not consider that the company controls SS American 2021 Limited. The accounts for the smallest group for which consolidated accounts are prepared and which include Trafalgar Theatre Productions Limited include the following statement, “SS American 2021 Limited is not considered to be an entity over which any controls or significant influence is exerted by the group”.

The directors of SS American 2021 Limited concur with that assessment and do not consider that there is a controlling party. Therefore, the directors consider it appropriate to take advantage of such exemptions as are available to a company which is not a subsidiary company.

The ultimate controlling party is Barings Asset-Based Income Fund (US) LP, by virtue of its 82.98% holding in the issued share capital of Trafalgar Entertainment Group Limited.