Aston Reinvestment Guarantee Company Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02422872 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Aston Reinvestment Guarantee Company Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J P Addis

M J Brookes

K L Davies-Chinnock

C C Davis (Deputy Chair)

R D Holness

D Hodson

T Horton

N J Venning (Chair)

S W Walker (Chief Executive)

G Nicoll

SECRETARY:

Y Irfat

REGISTERED OFFICE:

ICentrum

6, Holt Street

Innovation Birmingham Campus

Birmingham

West Midlands

B7 4BP

REGISTERED NUMBER:

02422872 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

CURRENT ASSETS

Debtors

4

232,135

TOTAL ASSETS LESS CURRENT
LIABILITIES

232,135

RESERVES

Guarantee reserve

5

213,799

Income and expenditure account

5

18,336

232,135

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 surplus or deficit 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 26 June 2026 and were signed on its behalf by:

N J Venning (Chair) - Director

S W Walker (Chief Executive) - Director

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 (2025 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Amounts owed by group undertakings

232,135

5.

RESERVES

Income

and

expenditure

Guarantee

account

reserve

Totals

£

At 1 April 2025

18,336

213,799

232,135

Surplus for the year

-

At 31 March 2026

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.

6.	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.

7.	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: Icentrum, Innovation Birmingham, 6 Holt Street, Birmingham, B7 4BP.

8.	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.