# ASTOR RIDGE N.A. LLP X-17A-5 (2026-06-18) — Broker-dealer annual report

- Company: ASTOR RIDGE N.A. LLP
- Form: X-17A-5
- Filed: 2026-06-18
- Period: 2025-03-31
- Accession: 0001663262-26-000002
- CIK: 1663262
- File #: 8-69728
- Type: Broker-dealer
- Material weakness: No
- Auditor: Haynie and Co.
- Auditor location: Salt Lake City, UT
- Contact: J Clarke Gray
- Phone: 917-238-1263
- Email: clarke@tsylorgraylic.com
- Website: tsylorgraylic.com
- Signed by: J Clarke Gray (CFO)

Original filing: https://www.sec.gov/Archives/edgar/data/1663262/000166326226000002/Astor_pub_25vf1.pdf

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|                                                                                                                                   | UNITED STATES<br>SECURITIES AND EXCHANGE CONSULTS OF<br>Washington, D.C. 20549                                           |                          | ONAS APPRONAL<br>CAB Kuriber: 3235-0123<br>Expires: Nov. 30, 2026<br>Estimated average burden<br>hours per response: 12 |
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|                                                                                                                                   | ANNUAL REPORTS                                                                                                           |                          | SEC FITE MUNBER                                                                                                         |
|                                                                                                                                   | FORM X-17A-5                                                                                                             |                          | 8-69723                                                                                                                 |
|                                                                                                                                   | PART III                                                                                                                 |                          |                                                                                                                         |
|                                                                                                                                   | FACING PAGE<br>Information Reguired Pursuant to Ruiss 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934 |                          |                                                                                                                         |
|                                                                                                                                   | FILING FOR THE PERIOD BEGINNING: A PRI / 12202 AND ENDING MIRACH 31, 2025<br>MM/DD/YY                                    |                          | R/BA/DD/YY                                                                                                              |
|                                                                                                                                   | A. REGISTRANT IDENTIFICATION                                                                                             |                          |                                                                                                                         |
| NAME OF FIRM: Astor Ridge NA LLP                                                                                                  |                                                                                                                          |                          |                                                                                                                         |
| TYPE OF REGISTRANT (check all applicable boxes):<br>@ Broker-dealer<br>Check have if respondent is also an OTC derivatives dealer | [] Major security-based swap participant<br>ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)          |                          |                                                                                                                         |
| 60 Rumson Rd                                                                                                                      |                                                                                                                          |                          |                                                                                                                         |
|                                                                                                                                   | (No. and Street)                                                                                                         |                          |                                                                                                                         |
| Rumson                                                                                                                            | N.J.<br>(State)                                                                                                          |                          | 07 7 60<br>(Zip Code)                                                                                                   |
| (City)<br>PERSON TO CONTACT WiTH REGARD TO THIS FILING                                                                            |                                                                                                                          |                          |                                                                                                                         |
| J. Clarke Gray                                                                                                                    | 917-238-1263                                                                                                             | clarke@tsylorgraylic.com |                                                                                                                         |
| (Name)                                                                                                                            | (Area Code - Telephone Number)                                                                                           | (Email Address)          |                                                                                                                         |
|                                                                                                                                   | B. ACCURITANT DENTIFICATION                                                                                              |                          |                                                                                                                         |
| Haynie & Co.                                                                                                                      | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing"                                                |                          |                                                                                                                         |
|                                                                                                                                   | (Name - if individual, state last, first, and middle name)                                                               |                          |                                                                                                                         |
| 1785 West 2300 Street                                                                                                             | Salt Lake City                                                                                                           | utah                     | 84119                                                                                                                   |
| (Address)<br>10/07/08                                                                                                             | (City)                                                                                                                   | State<br>457             | (Zip Code)                                                                                                              |
| (Date of Registration with PCAOB){if applicable}                                                                                  | FOR OFFICIAL USE ONLY                                                                                                    |                          | (PCAOB Registration Number, if applicable)                                                                              |

accountant must be supported by a statement of facts and circumstances relied on us the basis of the exemption. See 17 CFR 240.17-5(e(1)(1)(1), if spplicable.
Persons who are to respond to the collection of laformation contained in this form are required to respond unioss the form

displays a currently valid OMB control number.

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#### OATH OR AFFIRMATION

| 1. J. Cinto Gray                                              | , swear (or affirm) that, to the best of my imondary and belief, the |  |
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| financial report pertaining to the firm of Asias Ridgetik L.P | કરે જે                                                               |  |

3751 , 2005 ... Is true and correct. I further swaar for sifinn) that neither the company not any partner, officer, director, or equiled as the case may be, has any proprietery interest in any account classified soledy as that of a customer.

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Simature: 77.980 CPS

Notary Public

#### Thịs filing®º contains (check all applicable boxes):

- G, (a) Statement of financisi condition.
- 2 (b) Notas to consolidated statement of financisi condition.
- [] { Statement of Inserve (loss) or, if there is other comprehensive income in the partici(s) presented, a statement of comprehensive income (as definad in 5 210.1-02 of Regulation S-X).
- [d] Statement of cash flows.
- O fe) Statement of changes in stockholders' or partners' or solo propriotor's equity.
- O (1) Statement of changes in labilities subardinated to claims of creditors.
- 0 (g) Notes to consolidated financial statements.
- [] [h] Computstion of act capital under 17 CFR 240.1569-1 er 17 CFR 240.180-1, es applicable.
- [1] Computation of tangible not worth under 17 CFR 240.189-2.
- [] Computerion for determination of castomer reserve requirements pursuant to Edition to 17 OR 20011563-3.
- I Exhibit A to 17 CFR 240.189-4, as applicable.
- || Computetion for Determination of PAB Requirements under Exhibit A to § 240.15c3-3.
- I (cm) information relation to nossession or control regularients for customers under 17 CFR 200, 154-3.
- In Information relating to possession or control requirements for security-hosed swap customers ander 17 CH 240.15c9-3(c)(2) or 17 CFR 240.180-4, as applicable.
- I (o) Recondinting including uncreasing of the FOOLS Report with computation of as capital of transible not worth under 17 CFR 240.15-1, 17 CFR 240.18-1, er 17 OFR 240.186-2, es expiledde, and the reasoner routscenses under 17 CH 240.154-3 or 17 CFR 200.18-4, as spellable, if material differences calst, or a stotement that no motorial differences east.
- 0), (p) Sunmary of financial data for subsidiated in the statument of financial condition.
- (1) (g) Ceth or allumiten in accordence with 17 CFR 240.170-12, or 17 CFR 240.170-12, or 17 CFR 200.180-7, as applicable.
- I (r) Complianza report in association with 17 CFR 200.172-5 or 17 CFR 240.188-7, as annilestic.
- I (s) Exemption report in secondance with 17 CFR 240.170-5 or 17 CR 240.180-7, as aggilantic.
- I it independent public consument's report based on an examination of the statument of financel condition.
- [] (c) helpendent public accurition of the manimation of the firstein report of financial statuments under 17 CFR 240.17a-5, 17 CFR 240.180-7, or 17 CFR 240.17a-12, as applicable.
- [ ( ] Independent publican's report based on an examination of contain stocements in the complexion report under 17 CFR 240.17a-5 or 17 CFR 240.189-7, as appliesbla.
- [ [w] independent public accomband on a review of the exempline report under 17 CFR 200220-5 or 2 CFR 200.18a-7, as applicable.
- [] [i] Supplemental restorts on applying agreedware, in ecordance with 17 CFR 200.1563-12 or 17 CFR 200.170-12, as analicable.
- (y) Report describing any maturial found to cast or found to have existed states of the president avail, or a statement that no material inadequacies edit, under 17 CFR 240.170-12(k).
- [] (z) Other:

e To request confidential treatment of certain portions of this filing, see 17 CFR 240.170-5(c)(2), or 17 CFR 240-200-7(0)(2), or applicable.

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#### ASTOR RIDGE N.A. LLP

STATEMENT OF FINANCIAL CONDITION MARCH 31, 2025 (Filed Pursuant to Rule 17a-5(e)(3) Under the Securities Exchange Act of 1934) As a public document

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# **ASTOR RIDGE N.A. LLP CONTENTS**

| Report of Independent Registered Public Accounting Finn | 1   |
|---------------------------------------------------------|-----|
| FINANCIAL STATEMENT                                     |     |
| Statement of Financial Condition                        | 2   |
| Notes to Financial Statement                            | 3-8 |

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![](_page_4_Picture_0.jpeg)

1785 West 2320 South Salt Lake City, UT 84119

\. 801-972-4800

Ii 801-972-8941

\$ www.HaynieCPAs.com

#### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Partners of Astor Ridge N.A. LLP

#### **Opinion on the Financial Statement**

We have audited the accompanying statement of financial condition of Astor Ridge N.A. LLP as of March 31, 2025, and the related notes (collectively referred to as the 11financial statemenr). In our opinion, the financial statement presents fairly, in all material respects, the financial position of Astor Ridge N.A. LLP as of March 31, 2025 in conformity with accounting principles generally accepted in the United States of America.

#### **Basis for Opinion**

This financial statement is the responsibility of Astor Ridge N.A. LLP's management. Our responsibility is to express an opinion on Astor Ridge **N.A.** LLP's financial statement based on our audit. 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 Astor Ridge N.A. LLP in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

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 statement is 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 statement, 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.

Haynie & Company Salt Lake City, Utah May 29, 2025

We have served as Astor Ridge **N.A.** LLP's auditor since 2023.

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## **ASTOR RIDGE N.A. LLP Statement of Financial Condition March 31, 2025**  (Expressed in United States Dollars)

**Assets** 

| Cash                            | \$<br>223,391 |
|---------------------------------|---------------|
| Deposit with clearing broker    | 780,026       |
| Receivable from clearing broker | 460,567       |
| Prepaid expenses                | 3,145         |
| Accounts receivable             | 254           |
| Total assets                    | \$1,467,383   |

#### **Liabilities and Partners' Capital**

| Commissions payable                     | \$ 364,259  |
|-----------------------------------------|-------------|
| Payable to affiliates                   | 70,000      |
| Accounts payable and accrued expenses   | 24,055      |
| Total liabilities                       | 458,314     |
| Partners' capital                       | 1,009,069   |
| Total liabilities and partners' capital | \$1,467,383 |

The accompanying notes are an integral part of this financial statement

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# Note t - Nature of Business and Summary of Sipificant Accounting Policies

## **Nature of Business:**

Astor Ridge N.A. LLP (the "Company", the "LLP", "or "ARNA") was organized on September 16, 2015 under the Limited Liability Partnerships Act of 2000 of England and Wales, as a limited liability partnership. The Company was approved and registered with the Securities and Exchange Commission ("SEC") on August 24, 2016. The Company is a member of the Financial Industry Regulatory Authority ("FINRA"), the Securities Investor Protection Corporation ("SIPC") and the National Futures Association (the ''NF A"). The Company is a majority owned subsidiary of Astor Ridge LLP, a United Kingdom limited liability partnership regulated under the Financial Conduct Authority ("FCA"), a regulator for financial services firms and financial markets in the United Kingdom. All employees and partners work remotely.

The security transactions which are entered into on behalf of the Company's institutional customers are cleared by the Company's clearing broker on a fully disclosed basis and therefore the Company is exempt under the provisions of paragraph (k)(2)(ii) of SEC Rule 15c3-3. The Company does not hold customer funds or securities. Under these exemptive provisions, the Computation for Determination of Reserve Requirements and Information Relating to the Possession and Control Requirements are not required. The Company is a member of the Securities Investor Protection Corp. The Company, as a result of its membership in the NF A, has annual reporting requirements under Regulation 1.16 of the Commodity Futures Trading Commission.

#### **Summary of Significant Accounting Policies:**

### Basis of Presentation

The accompanying financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). The U.S. Dollar is the functional currency of the Company.

#### Recently Adopted Accounting Pronouncements

Beginning in 2024 annual reporting, we adopted Accounting Standards Update (ASU) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (ASU2023-07) that was issued by the Financial Accounting Standards Board (F ASB). This new standard requires an enhanced disclosure of significant segment expenses on an annual and interim basis.

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#### **Note 1-** Nature of Business and Summary 0( Significant Accounting Policies <continued}

## Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

## Cash and Cash Equivalents

The Company has defined cash equivalents as highly liquid investments with original maturities of less than 90 days which are not held for sale in the ordinary course of business. At March 31, 2025, the Company did not have any cash equivalents.

## Credit Risk

The Company's cash is placed with a highly rated financial institution and the Company conducts ongoing evaluations of the credit worthiness of the financial institution with which it does business. At certain times cash balances in the bank account may exceed federally insured limits of \$250,000 of the Federal Deposit Insurance Corporation. At March 31, 2025 the Company's balances were not in excess of the federally insured limits.

## Translation of Foreign Currencies

Assets and liabilities denominated in foreign currencies are translated at year end rates of exchange.

#### Property and equipment

The Company records property and equipment at cost providing for depreciation at the time the assets are placed in service. Property and equipment is stated at cost less accumulated depreciation. Depreciation of assets is provided using accelerated methods for financial statement reporting purposes over the estimated useful lives of the assets, which is five years. Property and equipment are fully depreciated at March 31, 2025.

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# Note t - Nature of Business and Summary of Si,miticant Accounting Policies lcontinued}

# Deposit with and Receivable from Clearing Broker

The Company entered into a fully disclosed clearing agreement with a clearing broker on November 30, 2023. The Company made an initial secwity deposit agreed to by the Company and the clearing broker. At March 31, 2025, the Company has cash and secwities of \$780,026 to satisfy its clearing deposit of \$250,000 and commissions of \$460,567 due from its clearing broker.

## Valuation of Investments at Fair Value

The Company applies the provisions of ASC 820, Fair Value Measurements ("ASC 820"), which, among other matters, requires disclosures about investments that are measured and reported at fair value. ASC 820 establishes a hierarchical disclosure framework which prioritizes and ranks the level of market price observability used in measuring investments at fair value.

Market price observability is affected by a number of factors, including the type of investment and the characteristics specific to the investment. Investments with readily available active quoted prices or for which fair value can be measured from actively quoted prices generally will have a higher degree of market price observability and a lesser degree of judgment used in measwing fair value. Investments measured and reported at fair value are classified and disclosed in one of the following categories:

*Level 1* - Unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access.

*Level 2* - Observable inputs other than quoted prices in level 1 that are observable for the asset or liability either directly or indirectly. These inputs may include quoted prices for the prices for similar assets and liabilities and other observable information that can be corroborated by market data.

*Level 3* - Unobservable inputs for the asset or liability to the extent that relevant observable inputs are not available, representing the management's own assumptions about the assumptions that a market participant would use in valuing the asset or liability, and that would be based on the best information available.

The Company had \$780,026 of US Treasury Bills on deposit with its clearing broker at March 31, 2025.

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# **Note 1** - **Nature of Business and Summary of Signitieant Accounting Policies Ceontinued}**

#### Credit Losses

The Company complies with ASC Topic 326, Financial Instruments - Credit Losses ("ASC 326"). ASC 326 which impacts the impairment model for certain financial assets by requiring a current expected credit loss ("CECL") methodology to estimate expected credit losses over the entire life of the financial asset. Under the accounting update, the Company has the ability to determine that there are no expected credit losses in certain circumstances ( e.g., based on the credit quality of the customer).

The Company's commissions (including but not limited to, receivables related to brokerage commissions) are impacted by ASC 326. Commissions receivable amounted to \$460,567 as of March 31, 2025.

## **Note 2** - **Net Capital Requirements**

The Company is registered with the Securities and Exchange Commission. The Company does not carry customer accounts and does not accept customer funds or securities.

The Company is subject to the SEC Uniform Net Capital Rule (SEC Rule 15c3-1 ), which requires the maintenance of a minimum amount of net capital and requires that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1. At March 31, 2025, the Company had net capital of\$1,005,620 which was \$975,066 inexcessofitsnetcapital requirement of \$30,554. The Company's percentage of aggregate indebtedness to net capital was 45.6% at March 31, 2025.

## Note 3 - Income Taxes

The Company does not record a provision for federal and state income taxes because the partners report their share of the Company's profits or losses on their income tax returns. The Company files an income tax return in the federal jurisdiction and may file in various states. The Company is subject to New York City Unincorporated Business Tax ("NYCUBT"). Generally, the Company is subject to examination by the major taxing authorities for the three-year period prior to the date of these financial statements.

ASC 7 40 provides guidance for how uncertain tax positions should be recognized, measured, presented and disclosed in the financial statements. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Company's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained by the

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# **ASTOR RIDGE N.A. LLP Notes to Financial Statement March 31, 2025**

(Expressed in United States Dollars)

## Note 3 - Income Taxes fcontinued}

applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense in the current year. Management has determined that there are no uncertain tax positions which would require adjustments or disclosures on the financial statements. Accrued interest and penalties related to income tax matters are classified as a component of income tax expense. To date, there have been no such penalties or interest.

### **Note** 4 - **Property and Equipment**

Property and equipment is stated at cost less accumulated depreciation and are summarized at March 31, 2025 as follows:

| Furniture                      | \$<br>4,343 |
|--------------------------------|-------------|
| Computer equipment             | 69,679      |
|                                | 74,022      |
| Less: Accumulated depreciation | 74,022      |
|                                | \$          |

#### **Note 5** - **Segment Reporting**

The Company is engaged in a single line of business as a securities broker-dealer. The Company has identified its chief executive officer as the chief operating decision maker ("CODM"), who uses net income to evaluate the results of the business, predominantly in the forecasting process, to manage the Company. Additionally, the CODM uses excess net capital (see Note 2) , which is not a measure of profit and loss, to make operational decisions while maintaining capital adequacy, such as whether to reinvest profits or pay dividends. The Company's operations constitute a single operating segment and therefore, a single reportable segment, because the CODM manages the business activities using information of the Company as a whole. The accounting policies used to measure the profit and loss of the segment are the same as those described in the nature of business and summary of significant accounting policies.

#### **Note 6** - **Commitments and Contingencies**

In the normal course of its operations, the Company enters into contracts and agreements that contain indemnifications and warranties. The Company's maximum exposure under these arrangements is unknown as this would involve future claims that may be made against the Company that have not yet occurred. However, the Company has not had prior claims or losses pursuant to these contracts and expects the risk of loss to be remote.

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# **ASTOR RIDGE N.A. LLP Notes to Financial Statement March 31, 2025**

(Expressed in United States Dollars)

# **Note** 7 - **Related Party Transactions**

Astor Ridge LLP is the majority owner of Astor Ridge **N .A.** LLP. Registered representatives of Astor Ridge LLP may enter into securities transactions through Astor Ridge N.A. LLP on behalf of United Kingdom customers.

The Company pays profit sharing split 50/50 to Astor Ridge LLP and the Brighton Family, LLC and pays the Brighton Family, LLC, a related entity, for administrative fees. As of March 31, 2025, \$60,000 was payable to affiliates for estimated profit sharing and \$10,000 due to affiliates for administrative service performed in March.

## **Note 8** - **Subsequent Events**

Management has evaluated the Company's events and transactions that occurred subsequent to March 31, 2025, through the date of issuance of these financial statements. There were no events or transactions that occurred during this period that materially impacted the amounts or disclosures in the Company's financial statements.


Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.