ACI Industries Company UK Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 05605145

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		7,500		7,500

			7,500		7,500
CURRENT ASSETS
Debtors	5	191,354		246,142
Cash at bank and in hand		55,880		-

		247,234		246,142
Creditors: Amounts Falling Due Within One Year	6	(1,867 )		(8,737 )

NET CURRENT ASSETS (LIABILITIES)			245,367		237,405

TOTAL ASSETS LESS CURRENT LIABILITIES			252,867		244,905

NET ASSETS			252,867		244,905

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			252,767		244,805

SHAREHOLDERS' FUNDS			252,867		244,905

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ACI Industries Company UK Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 R Paglieri

Director

08/06/2026

The notes on pages 4 to 6 form part of these financial statements.

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ACI Industries Company UK Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

ACI Industries Company UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05605145 . The registered office is 9a Burroughs Gardens, London, NW4 4AU.

The principal place of business is: 970 Pittsburg Drive, Delaware, Ohio, 43015, USA

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.

The financial statements are prepared in sterling and monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. 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.

2.4. Taxation

Corporation tax expense represents the sum of the tax currently payable.

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.

2.5. Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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ACI Industries Company UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. 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.

2.7. Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	7,500

As at 31 December 2025	7,500

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	7,500

As at 1 January 2025	7,500

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Registered Office	Holding	Proportion of Voting Rights and Shares Held
Subsdiary undertakings:			2025	2024
ACI Industries International LLC	411 E Bonneville Ave, Suite 400, Las Vegas, NV, 89101, United States	Ordinary	100%	100%

Subsidiary undertakings

ACI Industries International LLC

The prinicipal activity of ACI Industries International LLC is purchases, processes and sale of metal bearing materials.

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ACI Industries Company UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	157,279	207,891
Other debtors	34,075	38,251

	191,354	246,142

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Taxation and social security	1,867	8,737

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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Directors	Mr R Paglieri
	Mr M Paglieri
	Mr S Fischer

Secretary	Ms R Detamore

Company Number	05605145

Registered Office	9a Burroughs Gardens
	London
	NW4 4AU

Business	970 Pittsburgh Drive
	Delaware, Ohio
	United States of America
	43 015

Accountants	Ripe LLP
	Chartered Accountants
	9a Burroughs Gardens
	London
	NW4 4AU