IRIS Accounts Production v25.4.0.155 02591149 Board of Directors 1.7.24 30.6.25 30.6.25 9.3.26 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02591149 2024-06-30 02591149 2025-06-30 02591149 2024-07-01 2025-06-30 02591149 2023-06-30 02591149 2023-07-01 2024-06-30 02591149 2024-06-30 02591149 ns15:EnglandWales 2024-07-01 2025-06-30 02591149 ns14:PoundSterling 2024-07-01 2025-06-30 02591149 ns10:Director1 2024-07-01 2025-06-30 02591149 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02591149 ns10:SmallEntities 2024-07-01 2025-06-30 02591149 ns10:Audited 2024-07-01 2025-06-30 02591149 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 02591149 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02591149 ns10:FullAccounts 2024-07-01 2025-06-30 02591149 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 02591149 ns10:Director2 2024-07-01 2025-06-30 02591149 ns10:Director3 2024-07-01 2025-06-30 02591149 ns10:Director5 2024-07-01 2025-06-30 02591149 ns10:Director6 2024-07-01 2025-06-30 02591149 ns10:RegisteredOffice 2024-07-01 2025-06-30 02591149 ns5:CurrentFinancialInstruments 2025-06-30 02591149 ns5:CurrentFinancialInstruments 2024-06-30 02591149 ns5:ShareCapital 2025-06-30 02591149 ns5:ShareCapital 2024-06-30 02591149 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 02591149 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 02591149 ns5:PlantMachinery 2024-06-30 02591149 ns5:PlantMachinery 2024-07-01 2025-06-30 02591149 ns5:PlantMachinery 2025-06-30 02591149 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 02591149 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 02591149 ns5:CurrentFinancialInstruments 2024-07-01 2025-06-30 02591149 ns10:OrdinaryShareClass1 2025-06-30 02591149 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 02591149 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30

REGISTERED NUMBER: 02591149 (England and Wales)

| Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Airports Bureau Systems Ltd |

| Airports Bureau Systems Ltd (Registered number: 02591149) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Airports Bureau Systems Ltd |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | M C Goodwin

| M Roychowdhury

| Ms A A C Doisneau

| S Sharpe

| J A Butler

| REGISTERED OFFICE: | 2nd Floor Magna House

| 18-32 London Road

| Staines Upon Thames

| Surrey

| TW18 4BP

| REGISTERED NUMBER: | 02591149 (England and Wales)

| AUDITORS: | PB Associates

| Chartered Accountants and Chartered Tax Advisers

| 2 Castle Business Village

| Station Road

| Hampton

| Middlesex

| TW12 2BX

| Airports Bureau Systems Ltd (Registered number: 02591149) |

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,374 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 385,404 |  | 792,367 |  |

Cash at bank | 2,689,136 |  | 1,805,978 |  |

3,074,540 |  | 2,598,345 |  |

CREDITORS

Amounts falling due within one year | 6 | 307,901 |  | 289,461 |  |

NET CURRENT ASSETS | 2,766,639 |  | 2,308,884 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,768,013 |  | 2,308,884 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,479 |  | 1,479 |  |

Retained earnings | 8 | 2,766,534 |  | 2,307,405 |  |

SHAREHOLDERS' FUNDS | 2,768,013 |  | 2,308,884 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 March 2026 and were signed on its behalf by:

M Roychowdhury - Director

| Airports Bureau Systems Ltd (Registered number: 02591149) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Airports Bureau Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents amounts receivable for licence fees, maintenance and support, development projects and other specific projects net of VAT and trade discounts. Licence and service revenues are recognised as the right to income accrues throughout the period and are based on the provisions of the underlying contracts. Development revenues are recognised as the work is performed and invoiced in arrears. Transactional revenues are recognised when the transaction takes place.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to the write off the cost less estimated residual value of each asset over its expected useful life, as follows:

| Computer equipment etc 3 - 5 years straight line

| Research and development

| Research expenditure is written off to the profit and loss account in the year in which it is incurred. Development expenditure is written off in the same way unless the directors are satisfied as to the technical, commercial and financial viability of individual projects. In this situation, the expenditure is deferred and amortised over the period during which the company is expected to benefit.

| Foreign currencies

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

| Pensions

| The pension cost charged in the accounts represent the contributions payable by the company during the year.

| Going concern

| At the time of approving the financial statements, the directors have undertaken an assessment of the adequacy of the resources available to the company. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and accordingly continue to adopt the going concern basis of accounting in preparing the financial statements.

| Airports Bureau Systems Ltd (Registered number: 02591149) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 75,859 |  |

| Additions | 1,594 |  |

| At 30 June 2025 | 77,453 |  |

| DEPRECIATION

| At 1 July 2024 | 75,859 |  |

| Charge for year | 220 |  |

| At 30 June 2025 | 76,079 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,374 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 151,616 |  | 574,543 |  |

| Other debtors | 233,788 |  | 217,824 |  |

385,404 |  | 792,367 |  |

| Trade debtors includes a balance due from the parent company Dnata Limited in the sum of £136 (2024: £426,879).During the year the company made sales totaling £606,380 to Dnata Ltd.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 58,838 |  | 32,375 |  |

| Taxation and social security | 205,059 |  | 214,547 |  |

| Other creditors | 44,004 |  | 42,539 |  |

307,901 |  | 289,461 |  |

| The bank holds a debenture dated 08 August 2007 over all of the assets of the company.

| Airports Bureau Systems Ltd (Registered number: 02591149) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 1,479 | Ordinary | £1 | 1,479 |  | 1,479 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | 2,307,405 |  |

| Profit for the year | 459,129 |  |

| At 30 June 2025 | 2,766,534 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Ashfaq Sharif BA FCA CTA (Senior Statutory Auditor)

| for and on behalf of PB Associates

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is dnata limited which is a company incorporated in England.