Company registration number 08672883 (England and Wales)
ALLIANCE GROUP SOLUTIONS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
ALLIANCE GROUP SOLUTIONS LIMITED
COMPANY INFORMATION
Directors
J Gregory
J Gribby
L Mellors
(Appointed 30 April 2024)
Secretary
V Gregory
Company number
08672883
Registered office
Lowmoor Business Park
Kirkby in Ashfield
Nottinghamshire
NG17 7JZ
Accountants
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
ALLIANCE GROUP SOLUTIONS LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Accountants' report
5
Group statement of comprehensive income
6
Group balance sheet
7 - 8
Company balance sheet
9 - 10
Group statement of changes in equity
11
Company statement of changes in equity
12
Notes to the financial statements
13 - 22
ALLIANCE GROUP SOLUTIONS LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 30 APRIL 2025
- 1 -

The directors present the strategic report for the period ended 30 April 2025.

Review of the business

The results of the group for the period ended 3 0 April 2025 are set out on page 6.

The directors aim to present a balanced and comprehensive review of the development and performance of the group during the period and its position at the period end. The review is consistent with the size and nature of the group and is written in the context of the potential risks and uncertainties being faced.

The directors are happy to report another strong set of results for the Group with all Company’s in the group performing well. Group turnover for the period has increased to £10.9m, representing an annualised increase of 2.3% on the prior year. With gross profit margin decreasing only slightly from 30.7% to 27.4%, our efficiencies are being maintained.

Total a dministration costs for the period have decreased by 1 0.6% which highlights our strong cost control in this area.

Profit before tax for the period is reported at £1.9 m, a positive outcome which positions the group well for the future.

As shown on page 7 the group balance sheet is in a strong position. Cash reserves remain very healthy at £3m with net assets at £3.2 m demonstrating strong financial resilience.

Future developments

The directors aim to continue with the progress that the group has made and continue to improve efficiencies. The group is in a strong position and well placed to take advantage of new opportunities available.

As part of our business continuity procedure we have been keeping in close contact with our supply chain to understand the possible risk to both our business and the impact that any changes due to the current economic changes could have on projects for our clients.

Regular reviews have been carried out as any changes have occurred, these reviews include consideration of the following:

- Ability of our Suppliers to meet their obligations to us.

- Anticipating and dealing with any factors which might detrimentally affect our clients.

- Possible change in the cost and availability of materials and labour across the business.

Principal risks and uncertainties

Management and the board regularly review the risks facing the group. The Board of Directors are satisfied that the business has successfully developed a framework of policies that will minimise risks and uncertainties in running the business. The board focuses on actively securing the company's short to medium term cash flows minimise the exposure to financial risks.

ALLIANCE GROUP SOLUTIONS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -

Financial instruments

The business's principal financial instruments comprise of its bank balances, trade debtors.

The main purpose of these are to endure that the business has sufficient finance for its operations. The company does not actively engage in the trading of financial assets for speculative purposes nor does it enter in any forward contract, options or any financial instruments of a derivative nature.

The main risks arising from the business's financial instruments are liquidity risk and credit risk.

Liquidity risk:

The business holds financial instruments to finance its operations and manages risks arising from these operations and its sources of finance in accordance with its accounting policies. In addition, various financial instruments, such as trade debtors and trade creditors arise directly from the business' operations. Operations and working capital requirement are funded out of short term banking facilities, operating leases and invoice discounting.

Credit risk:

The business' trade and other receivables are actively monitored to avoid significant concentrations of credit risk. The business reviews the credit quality of customers and limits credit exposures accordingly.

Approved by the board and signed on its behalf by:

J Gregory
Director
10 November 2025
ALLIANCE GROUP SOLUTIONS LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -

The directors present their annual report and financial statements for the period ended 30 April 2025.

Principal activities

The principal activity of the group continued to be that of design of water engineering projects, flood defence systems and civil engineering projects.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

J Gregory
A Wood
(Resigned 30 April 2024)
J Gribby
L Mellors
(Appointed 30 April 2024)
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

Approved by the board and signed on its behalf by
J Gregory
Director
10 November 2025
ALLIANCE GROUP SOLUTIONS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ALLIANCE GROUP SOLUTIONS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ALLIANCE GROUP SOLUTIONS LIMITED FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -

We have reviewed the financial statements of Alliance Group Solutions Limited for the period ended 30 April 2025, which comprises the Profit and Loss Account, the Balance Sheet, Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that as been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Directors' responsibility for the financial statements

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Accountants' responsibility

Our responsibility is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice. ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics.

Scope of work

A review of financial statements in accordance with the ISRE 2400 (Revised) is a limited assurance engagement. We have performed procedures, primarily consisting of making enquiries of management and others within the company, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

- so as to give a true and fair view of the state of the group's and the company's affairs as at 30 April 2025 and of the group's profit for the year then ended;

- in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and

- in accordance with the requirements of the Companies Act 2006.

Use of our report

This report is made solely to the company's directors, as a body, in accordance with the terms of our engagement letter dated 5 December 2024. Our review work has been undertaken so that we might state to the company's directors those matters we have agreed to state to them in a reviewer's report and for no other purpose.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our review work, for this report or the opinions we have formed.

Gavin Booth
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
10 November 2025
ALLIANCE GROUP SOLUTIONS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 30 APRIL 2025
- 6 -
Period
Year
ended
ended
30 April
31 March
2025
2024
£
£
Turnover
11,081,251
9,863,795
Cost of sales
(8,084,409)
(6,832,405)
Gross profit
2,996,842
3,031,390
Administrative expenses
(1,096,071)
(1,104,282)
Other operating income
7,200
8,051
Operating profit
1,907,971
1,935,159
Interest receivable and similar income
18,985
19,045
Interest payable and similar expenses
(11,721)
(5,601)
Profit before taxation
1,915,235
1,948,603
Tax on profit
(493,486)
(477,253)
Profit for the financial period
1,421,749
1,471,350
Profit for the financial period is attributable to:
- Owners of the parent company
1,375,363
1,324,422
- Non-controlling interests
46,386
146,928
1,421,749
1,471,350
Total comprehensive income for the period is attributable to:
- Owners of the parent company
1,375,363
1,324,422
- Non-controlling interests
46,386
146,928
1,421,749
1,471,350
ALLIANCE GROUP SOLUTIONS LIMITED
GROUP BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 7 -
30 April 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
118,988
136,828
Current assets
Stocks
7
81,494
166,637
Debtors
8
2,293,670
1,751,369
Cash at bank and in hand
2,984,002
3,021,490
5,359,166
4,939,496
Creditors: amounts falling due within one year
9
(2,249,286)
(1,638,048)
Net current assets
3,109,880
3,301,448
Total assets less current liabilities
3,228,868
3,438,276
Provisions for liabilities
(22,043)
(29,789)
Net assets
3,206,825
3,408,487
Capital and reserves
Called up share capital
12
50
60
Share premium account
122,195
-
0
Capital redemption reserve
31
1
Profit and loss reserves
3,038,150
3,225,707
Equity attributable to owners of the parent company
3,160,426
3,225,768
Non-controlling interests
46,399
182,719
3,206,825
3,408,487

For the financial period ended 30 April 2025 the group was entitled to exemption from audit under section 477 of the Companies Act 2006.

Directors' responsibilities under the Companies Act 2006:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to groups and companies subject to the small companies regime.

ALLIANCE GROUP SOLUTIONS LIMITED
GROUP BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 8 -
The financial statements were approved by the board of directors and authorised for issue on 10 November 2025 and are signed on its behalf by:
10 November 2025
J Gregory
L Mellors
Director
Director
Company registration number 08672883 (England and Wales)
ALLIANCE GROUP SOLUTIONS LIMITED
COMPANY BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 9 -
30 April 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
23,934
21,914
Investments
5
130,915
270
154,849
22,184
Current assets
Debtors
8
1,122,463
895,422
Cash at bank and in hand
776,471
775,701
1,898,934
1,671,123
Creditors: amounts falling due within one year
9
(1,323,418)
(897,792)
Net current assets
575,516
773,331
Total assets less current liabilities
730,365
795,515
Provisions for liabilities
(3,870)
(5,479)
Net assets
726,495
790,036
Capital and reserves
Called up share capital
12
50
60
Share premium account
122,195
-
0
Capital redemption reserve
31
1
Profit and loss reserves
604,219
789,975
Total equity
726,495
790,036

The c ompany’s profit after tax for the financial period was £1,341,080 (2024 - £402,073 profit).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

ALLIANCE GROUP SOLUTIONS LIMITED
COMPANY BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 10 -
The financial statements were approved by the board of directors and authorised for issue on 10 November 2025 and are signed on its behalf by:
10 November 2025
J Gregory
L Mellors
Director
Director
Company registration number 08672883 (England and Wales)
ALLIANCE GROUP SOLUTIONS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 11 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total controlling interest
Non-controlling interest
Total
£
£
£
£
£
£
£
Balance at 1 April 2023
60
-
0
1
2,149,119
2,149,180
67,755
2,216,935
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
-
-
1,324,422
1,324,422
146,928
1,471,350
Dividends
-
-
-
(141,957)
(141,957)
(137,841)
(279,798)
Transfers
-
-
-
(105,877)
(105,877)
105,877
-
Balance at 31 March 2024
60
-
0
1
3,225,707
3,225,768
182,719
3,408,487
Period ended 30 April 2025:
Profit and total comprehensive income for the period
-
-
-
1,375,363
1,375,363
46,386
1,421,749
Bonus issue of shares
12
15
-
0
-
(15)
-
0
-
-
Dividends
-
-
-
(322,124)
(322,124)
(88,099)
(410,223)
Own shares acquired
(30)
-
30
(1,204,698)
(1,204,698)
-
(1,204,698)
Transfers
-
-
-
(36,083)
(36,083)
36,083
-
Acquisition of non-controlling interest
-
-
-
-
-
(130,690)
(130,690)
Issue of shares
5
122,195
-
-
122,200
-
122,200
Balance at 30 April 2025
50
122,195
31
3,038,150
3,160,426
46,399
3,206,825
ALLIANCE GROUP SOLUTIONS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 12 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2023
60
-
0
1
529,859
529,920
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
-
-
402,073
402,073
Dividends
-
-
-
(141,957)
(141,957)
Balance at 31 March 2024
60
-
0
1
789,975
790,036
Period ended 30 April 2025:
Profit and total comprehensive income for the period
-
-
-
1,341,081
1,341,081
Bonus issue of shares
12
15
-
0
-
(15)
-
0
Dividends
-
-
-
(322,124)
(322,124)
Share buyback
(30)
-
30
(1,204,698)
(1,204,698)
Issue of shares
5
122,195
-
-
122,200
Balance at 30 April 2025
50
122,195
31
604,219
726,495
ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 13 -
1
Accounting policies
Company information

Alliance Group Solutions Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Lowmoor Business Park, Kirkby in Ashfield, Nottinghamshire, NG17 7JZ.

The group consists of Alliance Group Solutions Limited and all of its subsidiaries.

1.1
Reporting period

The financial statements cover a 13 month period from 1st April 2024 to 30th April 2025 and as such the comparatives are not entirely comparable. The accounting reference date was changed for commercial reasons.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Basis of consolidation

The consolidated financial statements consist of the financial statements of the parent company and its subsidiary undertakings drawn up to April 2025.

A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

I nt er-company transactions, balances and unrealised gains on transactions between the company and its subsidiaries, which are related parties, are eliminated in full.

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

Accounting policies of subsidiaries have been changed wh ere necessary, t o ensure consistency with the policies adopted by the group. Non-controlling interests consist of the amount of those interests at the date of the original business combination and the non-controlling shareholder's share of changes in equity since the date of the combination.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue is recognised when the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and specific criteria have been met for each of the company's activities.

ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 14 -

Profit on long-term contracts is taken as the work carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer. Full provision is made for losses on all contract in the year in which they are first foreseen.

1.5
Government grants

Government grants are recognised in the profit and loss account as income when such grant does not impose specified future performance-related conditions, in accordance with the performance model.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25%/33% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.7
Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in, first out (FIFO) method.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 15 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in or , except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through and , are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in or .

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in or .

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 16 -
Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the period. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the group has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as an employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 17 -
1.12
Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

1.13

Dividends

Dividend distribution to the group's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2
Key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Revenue recognition and amounts recoverable on contracts:

Judgement is required to identify when it is appropriate to recognise revenue on contracts. Management estimate this based on their knowledge of the contract at the balance sheet date and also take previous experience into account.

Impairment of debtors:

On a periodic basis management makes an estimation of the recoverability of debtors. Management make such estimations based on the ageing profile, and historical experience.

3
Employees

The average monthly number of persons (including directors) employed by the group and company during the period was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Total
69
71
8
8
ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 18 -
4
Tangible fixed assets
Group
Plant and equipment
Fixtures and fittings
Computer
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
154,303
45,628
-
0
43,267
243,198
Additions
7,318
10,611
5,402
-
0
23,331
Disposals
(9,473)
-
0
-
0
(5,517)
(14,990)
At 30 April 2025
152,148
56,239
5,402
37,750
251,539
Depreciation and impairment
At 1 April 2024
57,708
28,656
-
0
20,006
106,370
Depreciation charged in the period
27,002
5,315
739
6,150
39,206
Eliminated in respect of disposals
(8,564)
-
0
-
0
(4,461)
(13,025)
At 30 April 2025
76,146
33,971
739
21,695
132,551
Carrying amount
At 30 April 2025
76,002
22,268
4,663
16,055
118,988
At 31 March 2024
96,595
16,972
-
0
23,261
136,828
Company
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 April 2024
25,962
23,267
49,229
Additions
9,942
-
0
9,942
Disposals
-
0
(5,517)
(5,517)
At 30 April 2025
35,904
17,750
53,654
Depreciation and impairment
At 1 April 2024
12,622
14,693
27,315
Depreciation charged in the period
4,694
2,172
6,866
Eliminated in respect of disposals
-
0
(4,461)
(4,461)
At 30 April 2025
17,316
12,404
29,720
Carrying amount
At 30 April 2025
18,588
5,346
23,934
At 31 March 2024
13,340
8,574
21,914
ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 19 -
5
Fixed asset investments
Group
Company
2025
2024
2025
2024
£
£
£
£
Investments in subsidiaries
-
0
-
0
130,915
270
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
270
Additions
130,645
At 30 April 2025
130,915
Carrying amount
At 30 April 2025
130,915
At 31 March 2024
270
ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 20 -
6
Subsidiaries

Details of undertakings

Details of the investments in which the group holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking
Registered office
Holding
Proportion of voting
rights and shares held
Alliance Contracting Solutions Limited
Lowmoor Business Park, Kirkby in Ashfield, Nottinghamshire, NG17 7JZ
Ordinary
100
Alliance Consulting Solutions Limited
Lowmoor Business Park, Kirkby in Ashfield, Nottinghamshire, NG17 7JZ
Ordinary
100
Alliance Flood Solutions Limited
Lowmoor Business Park, Kirkby in Ashfield, Nottinghamshire, NG17 7JZ
Ordinary
90

Subsidiary undertakings

Alliance Contracting Solutions Limited

The principal activity of Alliance Contracting Solutions Limited is civil engineering projects.

Alliance Consulting Solutions Limited

The principal activity of Alliance Consulting Solutions Limited is design of water engineering projects.

Alliance Flood Solutions Limited

The principal activity of Alliance Flood Solutions Limited is design and installation of flood defences.

7
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Stocks
81,494
166,637
-
-
8
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
1,649,652
1,630,227
4,362
475
Corporation tax recoverable
133,747
-
0
133,747
-
0
Amounts owed by group undertakings
-
-
481,026
796,740
Other debtors
401,606
1,325
401,600
89
Prepayments and accrued income
108,665
119,817
101,728
98,118
2,293,670
1,751,369
1,122,463
895,422
ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 21 -
9
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Loans and borrowings
11
1,575
1,575
1,575
1,575
Trade creditors
408,599
463,123
64,212
70,874
Amounts owed to group undertakings
-
0
-
0
437,966
730,006
Other taxation and social security
769,318
604,787
151,339
28,252
Government grants
2,670
2,670
2,670
2,670
Other creditors
661,743
140,731
658,628
51,317
Accruals and deferred income
405,381
425,162
7,028
13,098
2,249,286
1,638,048
1,323,418
897,792
10
Retirement benefit schemes

Defined contribution pension scheme

The group operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the group to the scheme and amounted to £86,463 (202 4 - £81,991).

11
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Other loans
1,575
1,575
1,575
1,575

12
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of 1p each (2024: £1 each)
1,495
20
15
20
Ordinary B shares of 1p each (2024: £1 each)
997
20
20
20
Ordinary C shares of 1p each (2024: £1 each)
1,495
10
5
10
Ordinary D shares of 1p each (2024: £1 each)
997
10
10
10
4,984
60
50
60

During the year, following the retirement of a director and shareholder, there was a restructure of the company's share capital.

ALLIANCE GROUP SOLUTIONS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 22 -
13
Financial commitments, guarantees and contingent liabilities

Amounts not provided for in the balance sheet

The total amount of operating lease commitments not included in the balance sheet is £38,067 (202 4 - £86,383). The total amount of these operating lease commitments due within one year is £24,374 (202 4 - £45,083) and amounts due over one year are £13,693 (202 4 - £41,300).

14
Related party transactions
Transactions with shareholders

At the balance sheet date the amounts owed to the shareholders amounted to £70,538 (202 4 - £23,300). Amounts owed by the shareholders amounted to £176,391 (2024 - £nil).

15
Directors' transactions

At the balance sheet date the amounts owed to directors amounted to £587,728 (2024 - £56,097). The loans are provided interest free and are repayable on demand.

During the period the following movements took place in respect of loans made to directors:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Interest free loans repayable on demand
-
-
277,507
(57,611)
219,896
-
277,507
(57,611)
219,896
Share buyback
During the period, the company repurchased 30 Ordinary shares of £1 each from a director of the company, for total consideration of £1,204,698.
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