ARES EUROPEAN LOAN MANAGEMENT LLP

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Partnership has a reasonable expectation that it will meet its working capital requirements and other obligations through income generated from its financial assets and additional equity contributions from its Members where required. The Members have a reasonable expectation that the Partnership will have adequate resources to settle the outstanding liabilities as at 31 December 2024 and to continue in operational existence until at least 31 March 2026 which is at least 12 months after these financial statements were available for issuance. Ares Management continues to undertake regular testing and managing of the tail risk in the portfolios and if ultimately necessary looking for exit strategies to minimise losses. Testing of the CLO's currently foresees that the Partnership will still be likely to receive senior and subordinated management fee income and equity income for the next 12 months. Accordingly, the Partnership continues to adopt the going concern basis in preparing the financial statements.”

Significant events

• “Following the financial year end date of 31 December 2024, the Subordinated Noteholders for Ares European CLO VI DAC, Ares European CLO VII DAC and Ares European CLO IX DAC have exercised the option to redeem the Notes of each Class in whole on the Payment Date falling on 15 January 2025. The liquidation dates are as follows: Ares European CLO VI DAC on 3 February 2025, Ares European CLO VII DAC on 15 January 2025 and Ares European CLO IX DAC on 28 February 2025. As of 10 March 2025, Ares European CLO VI DAC, Ares European CLO VII DAC and Ares European CLO IX DAC have been liquidated with estimated final distributions of EUR 41,253,546 to Ares European Loan Management LLP (the "Collateral Manager").”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -7.6%

  £16,263,901 → £15,032,464

• Cash

  -41.8%

  £26,505,756 → £15,438,910

• Net assets

  -11.7%

  £136,174,947 → £120,265,530

• Employees

  —

  Not reported

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers