Company registration number 07121428 (England and Wales)
AMERICAMP LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AMERICAMP LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 9
AMERICAMP LTD
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,713
3,052
Tangible assets
4
2,967
1,661
5,680
4,713
Current assets
Debtors
5
343,676
545,108
Cash at bank and in hand
266,921
215,792
610,597
760,900
Creditors: amounts falling due within one year
6
(1,812,770)
(1,934,361)
Net current liabilities
(1,202,173)
(1,173,461)
Total assets less current liabilities
(1,196,493)
(1,168,748)
Creditors: amounts falling due after more than one year
7
(21,576)
(27,017)
Net liabilities
(1,218,069)
(1,195,765)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(1,218,169)
(1,195,865)
Total equity
(1,218,069)
(1,195,765)

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 July 2026 and are signed on its behalf by:
D Wong
Director
Company registration number 07121428 (England and Wales)
AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Americamp Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2 Leman Street, London, United Kingdom, E1W 9US.

The Company's principal place of business is First Floor Fairbairn Building, 70-72 Sackville Street, Manchester, M1 3NJ.

1.1
Basis of preparation

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

At the balance sheet date, the company has net current liabilities of £1,202,173 (2024: £1,173,461) and net liabilities of £1,218,069 (2024: £1,195,765). The company's ultimate parent entity has committed to providing support to the company as required for a period of at least 12 months from the approval of the financial statements and has signed a letter of support to confirm this.true

As such, a t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of services provided to customers net of value added tax, less an appropriate deduction for actual and expected returns. Revenue is recognised when performance obligations are satisfied and the services are transferred to the buyer.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation 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:

Trademarks
10% straight line
1.5
Tangible fixed assets

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

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

Computers
20% straight line
AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

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.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position 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.

AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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 and loans from fellow group companies 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.9
Equity instruments

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.

1.10
Taxation

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

AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
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.

1.12
Retirement benefits

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

1.13
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.

2
Employees

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

2025
2024
Number
Number
Total
12
9
AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Intangible fixed assets
Trademarks
£
Cost
At 1 January 2025 and 31 December 2025
3,390
Amortisation and impairment
At 1 January 2025
338
Amortisation charged for the year
339
At 31 December 2025
677
Carrying amount
At 31 December 2025
2,713
At 31 December 2024
3,052
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
2,491
Additions
2,324
At 31 December 2025
4,815
Depreciation and impairment
At 1 January 2025
830
Depreciation charged in the year
1,018
At 31 December 2025
1,848
Carrying amount
At 31 December 2025
2,967
At 31 December 2024
1,661
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
111,759
130,310
Other debtors
28,557
53,736
140,316
184,046
Deferred tax asset
203,360
361,062
343,676
545,108
AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,210
6,210
Trade creditors
21,338
33,718
Amounts owed to group undertakings
1,703,466
1,810,273
Taxation and social security
41,275
61,274
Other creditors
40,481
22,886
1,812,770
1,934,361

Amounts due to fellow group companies are trade balances which are unsecured, interest free and repayable on demand.

The bank loan is secured by way of a fixed and floating charge over the current and future assets of the entity as well as a cross guarantee with FurtherTravel Ltd and Intrax UK Group Limited.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
21,576
27,017
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
9
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 loss 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.

Senior Statutory Auditor:
Mark Brown FCA
Statutory Auditor:
Gravita Audit II Limited
Date of audit report:
20 July 2026
AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Related party transactions

The company has taken advantage of the exemption in FRS 102 1A C.35 that transactions entered into between members of a group do not need to be disclosed as all relevant subsidiaries are wholly owned.

11
Parent company

The parent company of the company is Intrax UK Group Limited, a company registered in the United Kingdom.

Intrax UK Group Limited is controlled by the ultimate controlling company, One Intrax, Inc, a company registered in the United States of America.

The company's financial statements are included in the Consolidated financial statements of Intrax UK Group Limited, a company registered in the United Kingdom.

12
Prior period adjustment
Reconciliation of changes in equity
1 January
31 December
2024
2024
Notes
£
£
Adjustments to prior year
Recognition of credit note provision
i
(33,503)
(135,193)
Reclassification of intercompany balances
ii
(976,191)
(976,191)
Recognition of deferred tax asset
iii
-
361,062
Total adjustments
(1,009,694)
(750,322)
Equity as previously reported
(809,425)
(445,443)
Equity as adjusted
(1,819,119)
(1,195,765)
Analysis of the effect upon equity
Profit and loss reserves
(1,009,694)
(750,322)
Reconciliation of changes in profit for the previous financial period
2024
Notes
£
Adjustments to prior year
Recognition of credit note provision
i
(101,690)
Recognition of deferred tax asset
iii
361,062
Total adjustments
259,372
Profit as previously reported
363,982
Profit as adjusted
623,354
AMERICAMP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
12
Prior period adjustment
(Continued)
- 9 -
Notes to reconciliation
(i) Recognition of credit note provision

Historically no provision had been recognised for customers who cancelled their trips in the post year end period having already been invoiced. As such trade debtors were overstated. In order to accurately reflect the value of revenue and trade debtors, the appropriate credit note provision has now been recognised.

(ii) Reclassification of intercompany balances

An amount had incorrectly been shown as an intercompany receivable for a number of years that should have been included within retained earnings. This has been updated for the current and comparative years to correct the presentation.

(iii) Recognition of deferred tax asset

The entity has significant accumulated tax losses and has, in recent periods, began to generate profits and is forecasted to continue to do so. As such, a deferred tax asset should have been recognised at the end of the previous period as these conditions were in place there. An adjustment was made to recognise the deferred tax asset as at 31 December 2024.

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