For the financial year ended 30 September 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

Ainscough Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Oakland House, 21 Hope Carr Road, Leigh, Wigan, Lancashire, United Kingdom, WN7 3ET.

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 amounts 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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

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

Turnover represents the net invoice value of services provided, excluding value added tax.

The company derives it's income principally from the provision of management services, which are recognised on a commercial basis.

Investments in subsidiary undertakings are stated at cost less impairment.

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent 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 in prior years. A reversal of an impairment loss is recognised as income immediately.

Short term financial assets, including trade and other debtors, related party loans and cash and bank balances, are measured at the transaction price. Short term financial liabilities, including trade and other creditors, overdrafts and related party loans, are measured at transaction price.

Long term financial assets, including unlisted investments, are initially measured at transaction price. As none of the shares invested in are publicly traded, the unlisted investments are subsequently measured at cost less impairment.

Financial assets and liabilities payable after one year are initially measured at fair value and are measured subsequently at amortised cost using the effective interest rate method.

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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

In addition to the above, the company has £2,593,800 (2024: £2,843,800) redeemable preference shares which have, in accordance with the provisions of FRS 102, been classified as debt and included in creditors (see note 7).

During the year the company made sales of £278,000 (2024: £189,000) and purchases of £91 (2024: £40) to/from group undertakings. As at 30 September 2025 £23,167 (2024: £NIL) was owed to the company.

During the year the company advanced loans of £3,450 (2024: £7,659) and received loan monies of £50,000 (2024: £NIL) to/from group undertakings. As at 30 September 2025 loans of £1,193,387 (2024: £1,239,937) were owed to the company.

During the year the company advanced loans of £22,800 (2024: £NIL) and received loan monies of £15,600 (2024: £21,918) to/from associated undertakings. As at 30 September 2025 loans of £7,200 (2024: £NIL) was owed from associated undertakings.

During the year the company redeemed 250,000 (2024: NIL) of the £1 redeemable preference shares to a related party. As at 30 September 2025 2,593,800 (2024: 2,843,800) preference shares remained outstanding to the related party. During the year the company accrued interest of £2,679 (2024: £16,027) on the preference shares.