5 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 2,332 933 466 1,399 933 1,399 14,067 8,275 2,897 11,172 2,895 5,792 xbrli:pure xbrli:shares iso4217:GBP SC628653 2024-04-01 2025-03-31 SC628653 2025-03-31 SC628653 2024-03-31 SC628653 2023-04-01 2024-03-31 SC628653 2024-03-31 SC628653 2023-03-31 SC628653 bus:Director1 2024-04-01 2025-03-31 SC628653 core:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 SC628653 core:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 SC628653 core:WithinOneYear 2025-03-31 SC628653 core:WithinOneYear 2024-03-31 SC628653 core:ShareCapital 2025-03-31 SC628653 core:ShareCapital 2024-03-31 SC628653 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC628653 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC628653 core:PatentsTrademarksLicencesConcessionsSimilar 2024-04-01 2025-03-31 SC628653 core:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 SC628653 bus:Director1 2025-03-31 SC628653 bus:SmallEntities 2024-04-01 2025-03-31 SC628653 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC628653 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC628653 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC628653 bus:FullAccounts 2024-04-01 2025-03-31 SC628653 core:OfficeEquipment 2024-04-01 2025-03-31 SC628653 core:OfficeEquipment 2025-03-31 SC628653 core:OfficeEquipment 2024-03-31
COMPANY REGISTRATION NUMBER: SC628653
ALIGN PEOPLE HR LIMITED
Filleted Unaudited Financial Statements
31 March 2025
ALIGN PEOPLE HR LIMITED
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Fixed assets
Intangible assets
5
933
1,399
Tangible assets
6
2,895
5,792
-------
-------
3,828
7,191
Current assets
Debtors
7
35,068
47,428
Cash at bank and in hand
38,504
22,594
--------
--------
73,572
70,022
Creditors: amounts falling due within one year
8
30,720
39,104
--------
--------
Net current assets
42,852
30,918
--------
--------
Total assets less current liabilities
46,680
38,109
Provisions
724
1,448
--------
--------
Net assets
45,956
36,661
--------
--------
Capital and reserves
Called up share capital
1
1
Profit and loss account
45,955
36,660
--------
--------
Shareholders funds
45,956
36,661
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
ALIGN PEOPLE HR LIMITED
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 30 May 2025 , and are signed on behalf of the board by:
Mrs A Paton
Director
Company registration number: SC628653
ALIGN PEOPLE HR LIMITED
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Westhill Business Centre, Endeavour Drive, Arnhall Business Park, Westhill, AB32 6UF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, stated net Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Amortisation is charged over 5 years on a straight line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
IT equipment
-
33% straight line
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense as they fall due.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 7 ).
5. Intangible assets
Patents, trademarks and licences
£
Cost
At 1 April 2024 and 31 March 2025
2,332
-------
Amortisation
At 1 April 2024
933
Charge for the year
466
-------
At 31 March 2025
1,399
-------
Carrying amount
At 31 March 2025
933
-------
At 31 March 2024
1,399
-------
6. Tangible assets
Equipment
£
Cost
At 1 April 2024 and 31 March 2025
14,067
--------
Depreciation
At 1 April 2024
8,275
Charge for the year
2,897
--------
At 31 March 2025
11,172
--------
Carrying amount
At 31 March 2025
2,895
--------
At 31 March 2024
5,792
--------
7. Debtors
2025
2024
£
£
Trade debtors
28,088
38,480
Other debtors
6,980
8,948
--------
--------
35,068
47,428
--------
--------
8. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,145
10,269
Corporation tax
8,039
7,135
Social security and other taxes
15,686
20,850
Other creditors
850
850
--------
--------
30,720
39,104
--------
--------
9. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Mrs A Paton
5,000
5,000
----
-------
-------
2024
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Mrs A Paton
----
----
----