REGISTERED NUMBER: 02903417 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Ashton Maund Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

J Allport

R D Millar

REGISTERED OFFICE:

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

REGISTERED NUMBER:

02903417 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

FIXED ASSETS

Intangible assets

4

-

8,550

Tangible assets

5

22,841

27,742

22,841

36,292

CURRENT ASSETS

Debtors

6

963,452

1,113,818

Cash at bank

998,707

522,536

1,962,159

1,636,354

CREDITORS

Amounts falling due within one year

7

(1,204,168

)

(1,040,177

)

NET CURRENT ASSETS

757,991

596,177

TOTAL ASSETS LESS CURRENT LIABILITIES

780,832

632,469

PROVISIONS FOR LIABILITIES

(5,711

)

(9,074

)

NET ASSETS

775,121

623,395

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

775,119

623,393

775,121

623,395

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 1 July 2026 and were signed on its behalf by:

R D Millar - Director

1.	STATUTORY INFORMATION

Ashton Maund Associates Limited is a private company, limited by shares , 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures and fittings - 20% on cost

Motor vehicles - 20% on cost

Taxation

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 or deferred taxation assets and liabilities are not discounted.

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

42,750

AMORTISATION

At 1 April 2025

34,200

Charge for year

8,550

At 31 March 2026

42,750

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

8,550

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

55,079

Additions

3,473

At 31 March 2026

58,552

DEPRECIATION

At 1 April 2025

27,337

Charge for year

8,374

At 31 March 2026

35,711

NET BOOK VALUE

At 31 March 2026

22,841

At 31 March 2025

27,742

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

272,989

310,507

Other debtors

690,463

803,311

963,452

1,113,818

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

302,948

358,658

Taxation and social security

133,200

87,897

Other creditors

768,020

593,622

1,204,168

1,040,177

8.	RELATED PARTY DISCLOSURES

Included in other debtors is £456,996 (2025 £577,519) due from Capacity Marketing Ltd. No interest is chargeable on this balance and it is repayable on demand.

Dividends of £200,000 (2025 £200,000) were paid to Capacity Marketing Ltd in the year.

9.	PARENT COMPANY

The company is a 100% subsidiary of Capacity Marketing Ltd. The registered office of the parent is the same as Ashton Maund Associates Limited which can be found on the company information page.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ashton Maund Associates Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ashton Maund Associates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ashton Maund Associates Limited and state those matters that we have agreed to state to the Board of Directors of Ashton Maund Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ashton Maund Associates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ashton Maund Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ashton Maund Associates Limited. You consider that Ashton Maund Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ashton Maund Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

1 July 2026