# ASHTON STEWART & CO., INC. X-17A-5 (2024-03-25) — Broker-dealer annual report - Company: ASHTON STEWART & CO., INC. - Form: X-17A-5 - Filed: 2024-03-25 - Period: 2023-12-31 - Accession: 0001137879-24-000001 - CIK: 1137879 - File #: 8-53239 - Type: Broker-dealer - Material weakness: No - Auditor: Goldman & Company, CPA's, P.C. - Auditor location: Marietta, GA - Contact: Ana R Carter - Phone: 8134421645 - Email: ana@cartanaconsulting.com - Website: cartanaconsulting.com - Signed by: Ana R Carter (FINOP) Original filing: https://www.sec.gov/Archives/edgar/data/1137879/000113787924000001/fspublic.pdf --- {0}------------------------------------------------ # **UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549** # **ANNUAL REPORTS FORM X-17A-5 PART Ill** | 0MB APPROVAL | | |--------------------------|--| | 0MB Number: 3235-0123 | | | Expires: Nov. 30, 2026 | | | Estimated average burden | | | hours per response: 12 | | | | | SEC FILE NUMBER 8-53239 **FACING PAGE Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934** FILING FOR THE PERIOD BEGINNING **O 1/01/2023** MM/DD/VY AND ENDING **12/31/2023** MM/DD/YY **A. REGISTRANT IDENTIFICATION** NAME oF FIRM: Ashton Stewart & Co., Inc. TYPE OF REGISTRANT (check all applicable boxes): 0 Broker-dealer □ Security-based swap dealer D Check here if respondent is also an OTC derivatives dealer □ Major security-based swap participant ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) 1395 Brickell Ave., Suite 800 (No. and Street) Miami FL 33131 (City) (St ate) (Zip Code) PERSON TO CONTACT WITH REGARD TO THIS FILING Ana R. Carter 813-442-1645 ana@cartanaconsulting.com (Name) {Area Code -Telephone Number) (Email Address) **B. ACCOUNTANT IDENTIFICATION** INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* Goldman & Company, CPA's, P.C. (Name - if individual, state last, first, and middle name) 3535 Roswel I Rd., Ste 32 Marietta GA 30062 (Address) (City) (State) (Zip Code) 06/25/2009 1952 l" of Reglstrntioo with PCAOBJ(;f appUcable) **FOR OFFICIAL USE ONLY** (PCAOB ReglmaMo N"mbe,, ;f appUcable) I \* Claim~ for exemption from the requirement thi:lt t he e1nnue11 repom be covered by the repom of e1n independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-S{e){l)(ii), if applicable. Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid 0MB control number. {1}------------------------------------------------ ### OATH OR AFFIRMATION | Ana R. Carter | swear (or affirm) that, to the best of my knowledge and belief, the | |---------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | financial report pertaining to the firm of Ashton Stewart & Co., Inc. | as of | | 12/31 | , 2 2023 , is true and correct. I further swear (or affirm) that neither the company nor any | | | partner, officer, director, or equivalent peted by & Macase may be, has any proprietary interet in any account classified dolely as that of a customer. The arther. Collection | | | Signature: | | | Title:
FINOP | | Nottary Public | | | This filing** contains (check all applicable toped in 11111111 ▼ (a) Statement of financial | | | | | | | | | [ (b) Notes to consolidated statement of financial condition. | | | comprehensive income (as defined in § 210.1-02 of Regulation S-X). | (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of | - [ (d) Statement of cash flows. - [ (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - [ (f) Statement of changes in liabilities subordinated to claims of creditors. - [ (g) Notes to consolidated financial statements. - O (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable. - [ (i) Computation of tangible net worth under 17 CFR 240.18a-2. - □ (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - | (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - [ (I) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3. - [ (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - | (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable. - □ (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital on tangible net worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-1, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist - [ {p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - | | | Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable. - [ (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - [ (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - (t) Independent public accountant's report based on an examination of the statement of financial condition. - □ (u) Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - | (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - [ (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - | (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.17a-12, as applicable. - | {y) Report describing any material inadequacies found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k). - L (z) Other: - \*\* To request confidential treatment of chis fling, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.18c-7(d)(2), as applicable. {2}------------------------------------------------ # REPORT PURSUANT TO RULE 17a-5 # ASHTON STEWART & CO., INC. STATEMENT OF FINANCIAL CONDITION AND REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2023 {3}------------------------------------------------ # Ashton Stewart & Co., Inc. Table of Contents | | ----
Page | |---------------------------------------------------------|--------------| | Report of Independent Registered Public Accounting Firm | 1 | | Statement of Financial Condition | 2 | {4}------------------------------------------------ # REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholder of Ashton Stewart & Co., Inc. #### Opinion on the Financial Statements We have audited the accompanying statement of financial condition of Ashton Stewart & Co., Inc as of December 31, 2023 the year then the financial statements present fairly, in all material respects, the financial position of Ashton Stewart & Co., Inc as of December 31, 2023, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. , the related statements of operations, changes in shareholder's equity and cash flows for 0... ended and the related nores ( collectively referred to as the "financial statements"). In our oplll;on, u ~ #### Basis for Opinion These financial statements are the responsibility of Ashton Stewart & Co., Inc's management. Our We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the company in accordance with the U.S Federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. responsibility is to express an opinion on Ashton Stewart & Co., Inc's financial statements based on our audit. o~ We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion. We have served as the Company's auditor since 2015. .C. Marietta, Georgia March 25, 2024 Goldman & Company, CPA's, P {5}------------------------------------------------ # Ashton Stewart & Co., Inc. Statement of Financial Condition December 31, 2023 # ASSETS | Cash and Cash Equivalents
Accounts Receivable
Due from Officer
Prepaid Expenses
Investment | \$
43,292
5,365
11,300
6,625
5,616 | | |--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------|--| | Total assets | \$
72,198 | | | LIABILITIES AND STOCKHOLDER'S EQUITY | | | | Liabilities | 28,071 | | | STOCKHOLDER'S EQUITY:
Preferred stock, 20,000,000 undesignated shares authorized
no shares issued and outstanding
Common stock, \$.001 par value, 80,000,000 shares
authorized, 8,500,000 shares issued and outstanding
Additional paid-in capital
Accumulated (deficit) | 8,500
322,367
(286,740) | | | | | | | Total Stockholder's Equity | 44,127 | | | Total Liabilities and Stockholder's Equity | \$
72,198 | | The accompanying notes are an integral part of these financial statements. Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.