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Registered number: 05734857

Aligra Personnel Limited

ACCOUNTS
FOR THE 547 DAY PERIOD ENDED 30/06/2024

Prepared By:
Greywalls Accountants Limited
13
Isis Lake
Cirencester
Gloucestershire
GL7 5LT

Aligra Personnel Limited

ACCOUNTS
FOR THE 547 DAY PERIOD ENDED 30/06/2024
DIRECTORS
M Neilson
T West
J Barker
A Rowlatt
REGISTERED OFFICE
Gemini House
Hargreaves Road
Swindon
Wiltshire
SN25 5AJ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05734857
ACCOUNTANTS
Greywalls Accountants Limited
13
Isis Lake
Cirencester
Gloucestershire
GL7 5LT

Aligra Personnel Limited

ACCOUNTS
FOR THE547 DAY PERIODENDED30/06/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Aligra Personnel Limited

BALANCE SHEET AT 30/06/2024
20242023
Notes££
FIXED ASSETS
Intangible assets233
Tangible assets342,54191,238
Investment Assets490,71690,716
133,260181,957
CURRENT ASSETS
Debtors54,409,9682,806,392
Cash at bank and in hand14,56711,081
4,424,5352,817,473
CREDITORS: Amounts falling due within one year64,109,7782,766,747
NET CURRENT ASSETS314,75750,726
TOTAL ASSETS LESS CURRENT LIABILITIES448,017232,683
CREDITORS: Amounts falling due after more than one year7205,415141,484
PROVISIONS FOR LIABILITIES AND CHARGES104,3503,033
NET ASSETS238,25288,166
CAPITAL AND RESERVES
Called up share capital111,8111,811
Profit and loss account236,44186,355
SHAREHOLDERS' FUNDS238,25288,166
For the year ending 30/06/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/03/2025 and signed on their behalf by
.............................
M Neilson
Director

Aligra Personnel Limited

NOTES TO THE ACCOUNTS
FOR THE 547 DAY PERIOD ENDED 30/06/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
Fixtures And Fittingsstraight line15%
Equipmentstraight line25%
Motor Carsreducing balance25%
1c. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.
1d. Pension Costs
The company operates a defined contribution pension scheme. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Comapny in independently administered funds.
1e. Investments
Interests in subsidiaries , associates and jointly controlled entities are intially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit and loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Aligra Personnel Limited

1f. Basis Of Accounting FRS 1021 a
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
1g. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisifed;
- the amount of turnover can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.
1h. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that; the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
1i. Functional Currency
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 £.

Aligra Personnel Limited

2. INTANGIBLE FIXED ASSETS
Development
CostsTotal
££
Cost
At 01/01/2023894894
At 30/06/2024894894
Depreciation
At 01/01/2023891891
At 30/06/2024891891
Net Book Amounts
At 30/06/202433
At 31/12/202233
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentMotor CarsTotal
££££
Cost
At 01/01/202315,53117,737127,686160,954
Additions14,1842,18514,49530,864
Disposals--(75,000)(75,000)
At 30/06/202429,71519,92267,181116,818
Depreciation
At 01/01/20237,96115,03446,72169,716
Disposals--(24,750)(24,750)
For the 547 day period8,1853,12618,00029,311
At 30/06/202416,14618,16039,97174,277
Net Book Amounts
At 30/06/202413,5691,76227,21042,541
At 31/12/20227,5702,70380,96591,238
Assets held within tangible assets under hire purchase or finance lease arrangemnets had a net book value at the year end of £12,575 (2022 - £78,812). The depreciation charge with regards to these assets during the period was £15,985 (2022 - £38,818).

Aligra Personnel Limited

4. FINANCIAL ASSETS
Other
InvestmentsTotal
££
Cost
At 01/01/202390,71690,716
At 30/06/202490,71690,716
Amortisation
Net Book Amounts
At 30/06/202490,71690,716
At 31/12/202290,71690,716
The company holds 100% of the issued share capital of Neilson Boxing Limited, having acquired this interest a number of years ago.
Neilson Boxing Limited made a profit before taxation of £2,641 for the year to 30 June 2024 and its aggregate capital and reserves where £85,160.
5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors2,410,7031,649,303
Other debtors1,212,709480,251
Amounts due from group companies320,087-
Prepayments62,16925,639
Directors current account404,300651,199
4,409,9682,806,392
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax453,929224,961
VAT328,834310,664
PAYE control27,92774,889
Loans706,790347,372
Hire purchase11,00522,006
Trade creditors716,706334,649
Other creditors1,840,1181,329,450
Accruals24,469122,756
4,109,7782,766,747

Aligra Personnel Limited

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Loans >1yr186,83471,799
Hire purchase >1yr18,58169,685
205,415141,484
8. SECURED CREDITORS
20242023
££
Amount of other creditors which are secured1,866,0611,315,527
Close Brothers Limited holds a fixed and floating charge over the assets of the company in relation to the factoring debt. Whilst the hire purchase agreements are secured by the assets to which the hire purchase agreement relates.
9. EMPLOYEES
20242023
No.No.
Average number of employees3128
10. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation4,3503,033
4,3503,033

Aligra Personnel Limited

11. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1720 Ordinary shares of £1 each17201720
91 Class B shares of £1 each9191
1,8111,811
12. CONTROLLING PARTY
The company was controlled on a dy to day basis by Mr M Neilson, a director and shareholder of the company, throughout the accounting period.
13. RELATED PARTY TRANSACTIONS
As at the period end Mr N Neilson, a director of the company, owed the company £366,910 (2022 - £615,332) on his directors current account. This amount is repayable on demand and is interest bearing at the rate of 2.5% per annum. By the end of July 2024 the director had paid £680,000 into the company to part clear this balance.
As at the period end the company was owed £12,114 (2022 - £10,543) by Mr T West, a director of the company. This amount is repayable on demand and is interest bearing at the rate of 2.5% per annum.
As at the period end Mrs E Neilson, who was historically a director of the company, owed the company £25,274 (2022 - £25,325) on her directors current account. This amount is repayable on demand and is interest bearing at the rate of 2.5% per annum.
14. GROUP ACCOUNTS
The company is exempt from preparing group accounts on the basis that it is part of a small group.
15. COMPANY INFORMATION
Aligra Personnel Limited is a private company limited by shares incorporated in England and Wales, company number 05734857. The registered office is Suite B, Gemini House, Hargreaves Road, Groundwell Industrial Estate, Swindon SN25 5AJ.