Company registration number 6502262 (England and Wales)
AMCI EUROPE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AMCI EUROPE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
AMCI EUROPE LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
14,657
24,474
Current assets
Debtors
5
3,643,723
2,796,388
Cash at bank and in hand
1,668,388
1,918,052
5,312,111
4,714,440
Creditors: amounts falling due within one year
6
(2,617,328)
(2,343,707)
Net current assets
2,694,783
2,370,733
Total assets less current liabilities
2,709,440
2,395,207
Provisions for liabilities
(6,174)
(6,174)
Net assets
2,703,266
2,389,033
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
2,703,264
2,389,031
Total equity
2,703,266
2,389,033

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

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

The financial statements were approved by the board of directors and authorised for issue on 1 July 2026 and are signed on its behalf by:
N Brogden
Director
Company registration number 6502262 (England and Wales)
AMCI EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

AMCI Europe Limited is a private company limited by shares incorporated in England and Wales. The registered office is Building 90, The Main Stores, Bicester Motion, Buckingham Road, Bicester, Oxfordshire, OX27 8AL.

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 directors have assessed the company’s ability to continue as a going concern for at least 12 months from the date of approval of these financial statements. Based on forecasts and current trading performance, the directors consider it appropriate to prepare the financial statements on a going-concern basis.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the services is recognised when the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Gross billings

Gross billings are recognised when the service is performed, in accordance with the terms and conditions of the contractual arrangement and when collection is reasonably assured.

Gross billings comprises the gross amounts billed to clients in respect of commission based income together with the total of other fees earned and amounts recharged to clients for billable costs.

Rebillable costs

Rebillable costs comprise media payments and third party production costs for those services that the company is arranging for its clients in its capacity as an intermediary. The company contracts directly with suppliers and is responsible for their payment, recharging its clients for all costs incurred. Although the company bears credit risk in respect of these activities, the arrangements with its clients are such that, in effect it acts as an intermediary on behalf of its client.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
14% straight line or over the period of the lease or over the period to the first lease break if shorter
Fixtures and fittings
15% to 33% straight line
Motor vehicles
20% straight line

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.

1.5
Cash at bank and in hand

Cash at bank and in hand 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 current liabilities.

1.6
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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts 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.

AMCI EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Share capital and dividends

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.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
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.

1.10
Retirement benefits

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

1.11
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.

1.12
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.

AMCI EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty.

Revenue from service contracts is recognised over time based on the stage of completion, typically determined by reference to costs incurred relative to total estimated costs. This requires management judgement in estimating total contract costs, assessing contract progress and determining whether the company acts as principal or agent. Work in progress and accrued income represent revenue recognised in advance of invoicing and depend on estimates of contract progress and recoverability, while deferred income reflects amounts invoiced in advance and is recognised as services are delivered. Changes in these assumptions may impact the carrying value of these balances in future periods.

3
Employees

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

2025
2024
Number
Number
Total
25
21
4
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
15,242
11,523
34,874
61,639
Disposals
-
0
(5,921)
-
0
(5,921)
At 31 December 2025
15,242
5,602
34,874
55,718
Depreciation and impairment
At 1 January 2025
8,270
9,714
19,181
37,165
Depreciation charged in the year
1,034
1,809
6,974
9,817
Eliminated in respect of disposals
-
0
(5,921)
-
0
(5,921)
At 31 December 2025
9,304
5,602
26,155
41,061
AMCI EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
(Continued)
- 6 -
Carrying amount
At 31 December 2025
5,938
-
0
8,719
14,657
At 31 December 2024
6,972
1,809
15,693
24,474
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,341,788
1,012,869
Other debtors
1,301,935
1,783,519
3,643,723
2,796,388
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
427,386
695,770
Amounts owed to group undertakings
-
0
41,748
Corporation tax
108,156
342,290
Other taxation and social security
466,801
614,571
Other creditors
1,614,985
649,328
2,617,328
2,343,707

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 is unqualified and includes the following:

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.

AMCI EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
7
Audit report information
(Continued)
- 7 -
Senior Statutory Auditor:
Charlotte McIntyre BSc FCA
Statutory Auditor:
Ellacotts Audit Services Limited
Date of audit report:
13 July 2026
8
Operating lease commitments
As lessee

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

2025
2024
£
£
Total commitments
308,196
115,827
9
Related party transactions

At 31 December 2025 the company's parent undertaking was AVC Capital Group, Inc. The shareholders of the company have interest directly or indirectly in certain other companies which are considered to give rise to related disclosures under FRS 102 Section 33.

10
Parent company

As at 31 December 2025 the company's parent was AVC Capital Group, Inc. incorporated in the United States of America. The AVC Capital Group Inc. is the largest group in which the results are consolidated.

The consolidated financial statements are available upon request from 1515 West 190th Street - Suite 440 Gardena, CA 90248-4374.

2025-12-31 2025-01-01 false false false 13 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity N Brogden D Cullen 6502262 2025-01-01 2025-12-31 6502262 2025-12-31 6502262 2024-12-31 6502262 core:FurnitureFittings 2025-12-31 6502262 core:MotorVehicles 2025-12-31 6502262 core:LandBuildings 2024-12-31 6502262 core:FurnitureFittings 2024-12-31 6502262 core:MotorVehicles 2024-12-31 6502262 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 6502262 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 6502262 core:CurrentFinancialInstruments 2025-12-31 6502262 core:CurrentFinancialInstruments 2024-12-31 6502262 core:ShareCapital 2025-12-31 6502262 core:ShareCapital 2024-12-31 6502262 core:RetainedEarningsAccumulatedLosses 2025-12-31 6502262 core:RetainedEarningsAccumulatedLosses 2024-12-31 6502262 bus:Director1 2025-01-01 2025-12-31 6502262 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 6502262 core:FurnitureFittings 2025-01-01 2025-12-31 6502262 core:MotorVehicles 2025-01-01 2025-12-31 6502262 2024-01-01 2024-12-31 6502262 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 6502262 core:FurnitureFittings 2024-12-31 6502262 core:MotorVehicles 2024-12-31 6502262 2024-12-31 6502262 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-12-31 6502262 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 6502262 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 6502262 bus:FRS102 2025-01-01 2025-12-31 6502262 bus:Audited 2025-01-01 2025-12-31 6502262 bus:Director2 2025-01-01 2025-12-31 6502262 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 6502262 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP