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Registration number: 03513838

Aligar Investments limited
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

Aligar Investments limited

Contents

Company Information | 1
Accountants' Report | 2
Service Charge - Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 8

Aligar Investments limited

Company Information

Director | Mrs Alison Miller

Company secretary | Mr Gary Miller

Registered office | 1007 London Road Leigh-On-Sea Essex SS9 3JY

Accountants | Brian Nuttgens Accountants Ltd Chartered Certified Accountants 1007 London Road Leigh-On-Sea Essex SS9 3JY

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Aligar Investments limited
for the Year Ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aligar Investments limited for the year ended 28 February 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Aligar Investments limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of the Company and state those matters that we have agreed to state to the Board of Directors of the Company, as a body, in this report in accordance with
the requirements of the Association of Chartered Certified Accountants as detailed at
http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet
-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Aligar Investments limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of the Company. You consider that Aligar Investments limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of the Company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Brian Nuttgens Accountants Ltd
Chartered Certified Accountants
1007 London Road
Leigh-On-Sea
Essex
SS9 3JY

20 November 2025

Aligar Investments limited

(Registration number: 03513838)
Service Charge Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 45,482 | 45,482
Investment property | 5 | 78,000 | 78,000
|  | 123,482 | 123,482
Current assets |  |  |
Debtors |  | 1,050 | 1,250
Cash at bank and in hand |  | 1,422 | 1,840
|  | 2,472 | 3,090
Creditors: Amounts falling due within one year |  | (85,085) | (82,128)
Net current liabilities |  | (82,613) | (79,038)
Total assets less current liabilities |  | 40,869 | 44,444
Creditors: Amounts falling due after more than one year |  | (494) | (2,392)
Net assets |  | 40,375 | 42,052
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
General reserves |  | 40,373 | 42,050

For the financial year ending 28 February 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 November 2025

Aligar Investments limited

(Registration number: 03513838)
Service Charge Balance Sheet as at 28 February 2025

......................................... Mrs Alison Miller Director

Aligar Investments limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1007 London Road
Leigh-On-Sea
Essex
SS9 3JY
United Kingdom

These financial statements were authorised for issue by the director on 20 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Aligar Investments limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Aligar Investments limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 March 2024 | 45,482 | 45,482
At 28 February 2025 | 45,482 | 45,482
Depreciation
Carrying amount
At 28 February 2025 | 45,482 | 45,482
At 29 February 2024 | 45,482 | 45,482

Included within the net book value of land and buildings above is £45,482 (2024 - £45,482) in respect of freehold land and buildings.

5 | Investment properties

| 2025 £
At 1 March | 78,000
At 28 February | 78,000

There has been no valuation of investment property by an independent valuer.

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

Aligar Investments limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 494 | 2,392