Company No: 09331203 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	3	22,138		35,909
		22,138		35,909
Current assets
Debtors
- due within one year	4	1,069,407		600,406
- due after more than one year	4	34,965		34,965
Cash at bank and in hand		0		117,600
		1,104,372		752,971
Creditors: amounts falling due within one year	5	( 394,933)		( 261,888)
Net current assets		709,439		491,083
Total assets less current liabilities		731,577		526,992
Net assets		731,577		526,992
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		730,577		525,992
Total shareholder's funds		731,577		526,992

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of American International Relocation Solutions UK Limited (registered number: 09331203) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

B. S. Putt Director

J. W. Wangler Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

American International Relocation Solutions UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Brockbourne House, 77 Mount Ephraim, Tunbridge Wells, Kent, TN4 8BS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of American International Relocation Solutions UK Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates. Monetary amounts are rounded to the nearest whole £1, except where otherwise stated.

Going concern

The financial statements have been prepared on a going concern basis because they have the financial support of the parent company. They are also directors of the parent company.

The directors of the parent company control the company to which American International Relocation Solutions UK Limited provides services. This company is reliant on American International Relocation Solutions UK Limited to provide services under a documented service agreement, and so the directors have a vested interest in providing support to the company in order that it may deliver those services.

Foreign currency

Transactions in foreign currencies are recorded at the spot exchange rates at the date of the transaction. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income.

Turnover

Revenue is recognised by the company in respect of services supplied during the year.

Revenue relates to relevant costs recharged to a related party under a service agreement. The revenue is recognised and invoiced at the end of the financial year, when all relevant costs to be recharged have themselves been recognised.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Fixtures and fittings	4 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	49		45

3. Tangible assets

	Leasehold improve- ments		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 January 2024	76,492		60,047		61,627		198,166
At 31 December 2024	76,492		60,047		61,627		198,166
Accumulated depreciation
At 01 January 2024	76,492		60,047		25,718		162,257
Charge for the financial year	0		0		13,771		13,771
At 31 December 2024	76,492		60,047		39,489		176,028
Net book value
At 31 December 2024	0		0		22,138		22,138
At 31 December 2023	0		0		35,909		35,909

4. Debtors

	2024		2023
	£		£
Debtors: amounts falling due within one year
Amounts owed by Group undertakings	871,929		513,514
Prepayments	78,902		72,948
VAT recoverable	42,143		13,882
Other debtors	76,433		62
	1,069,407		600,406
Debtors: amounts falling due after more than one year
Other debtors	34,965		34,965

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	9,020		0
Accruals	204,812		86,260
Corporation tax	95,335		82,273
Deferred tax liability	5,535		0
Other taxation and social security	76,433		85,325
Other creditors	3,798		8,030
	394,933		261,888

6. Deferred tax

	2024		2023
	£		£
At the beginning of financial year	0		0
Charged to the Statement of Income and Retained Earnings	( 5,535)		0
At the end of financial year	( 5,535)		0

The deferred taxation balance is made up as follows:

	2024		2023
	£		£
Accelerated capital allowances	( 5,535)		0

7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2024		2023
	£		£
within one year	166,604		166,604
between one and five years	166,604		166,604
after five years	291,556		458,160
Total future minimum lease payments under non-cancellable operating leases	624,764		791,368

8. Ultimate controlling party

The parent company is AIRES Holding, LLC, which holds all of the share capital of the company, and which is incorporated in the United States of America. The ultimate controlling party is the board of directors of AIRES Holding, LLC.