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REGISTERED NUMBER: 02422872 (England and Wales)











Financial Statements

for the Year Ended 31 March 2025

for

Aston Reinvestment Guarantee Company Ltd

Aston Reinvestment Guarantee Company Ltd (Registered number: 02422872)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aston Reinvestment Guarantee Company Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J P Addis
M J Brookes
K L Davies-Chinnock
C C Davis (Deputy Chair)
R Eden
D Hodson
T Horton
N J Venning (Chair)
S W Walker (Chief Executive)





SECRETARY: Y Irfat





REGISTERED OFFICE: Faraday Wharf
Holt Street
Innovation Birmingham Campus
Birmingham
West Midlands
B7 4BB





REGISTERED NUMBER: 02422872 (England and Wales)





AUDITORS: Leigh Christou Ltd
Chartered Certified Accountants and
Statutory Auditor
Leofric House
Binley Road
Coventry
CV3 1JN

Aston Reinvestment Guarantee Company Ltd (Registered number: 02422872)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £   
CURRENT ASSETS
Debtors 4 232,135 232,135
TOTAL ASSETS LESS CURRENT
LIABILITIES

232,135

232,135

RESERVES
Guarantee reserve 5 213,799 213,799
Income and expenditure account 5 18,336 18,336
232,135 232,135

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 June 2025 and were signed on its behalf by:




N J Venning (Chair) - Director



S W Walker (Chief Executive) - Director


Aston Reinvestment Guarantee Company Ltd (Registered number: 02422872)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Aston Reinvestment Guarantee Company Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Amounts owed by group undertakings 232,135 232,135

5. RESERVES
Income
and
expenditure Guarantee
account reserve Totals
£    £    £   

At 1 April 2024 18,336 213,799 232,135
Surplus for the year - -
At 31 March 2025 18,336 213,799 232,135

The Guarantee reserve represents amounts available to support bad debts in ART SHARE (Social Help Association for Reinvesting in Enterprise) Limited.

Aston Reinvestment Guarantee Company Ltd (Registered number: 02422872)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

C A Christou FCCA MAE (Senior Statutory Auditor)
for and on behalf of Leigh Christou Ltd

7. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8. ULTIMATE CONTROLLING PARTY

The Company's immediate and ultimate parent undertaking is ART SHARE (Social Help Association for Reinvesting in Business) Limited, a community benefit society registered in England and Wales.

The results of the Company are included within the consolidated financial statements of ART SHARE (Social Help Association for Reinvesting in Enterprise) Limited, that can be obtained from the following address: Faraday Wharf, Holt Street, Innovation Birmingham Campus, Birmingham, B7 4BB.

9. LIMITED BY GUARANTEE

The Company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the Company in the event of liquidation.