REGISTERED NUMBER: 09137328 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

AIRPORT INTEGRATED SERVICES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,004,528

272,610

CURRENT ASSETS

Debtors

5

3,952,661

4,153,352

Cash at bank

504,802

291,522

4,457,463

4,444,874

CREDITORS

Amounts falling due within one year

6

(2,640,272

)

(3,052,038

)

NET CURRENT ASSETS

1,817,191

1,392,836

TOTAL ASSETS LESS CURRENT LIABILITIES

2,821,719

1,665,446

PROVISIONS FOR LIABILITIES

(212,540

)

(51,798

)

NET ASSETS

2,609,179

1,613,648

CAPITAL AND RESERVES

Called up share capital

1,000

750

Capital redemption reserve

-

250

Retained earnings

2,608,179

1,612,648

SHAREHOLDERS' FUNDS

2,609,179

1,613,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2026 and were signed by:

R Robson - Director

1.	STATUTORY INFORMATION

Airport Integrated Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09137328

Registered office:

6a Rosemary House

Lanwades Business Park

Kentford

Newmarket

CB8 7PN

The presentation currency of the financial statements is the Pound Sterling (£).

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 the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10 years with residual value of 20%

Fixtures and fittings

-

10 years with residual value of 20%

Motor vehicles

-

20% on cost

Computer equipment

-

10 years with residual value of 20%

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Invoice discounting

The company has an invoice discounting agreement that enables it to receive advances against it's sales invoices. The company discloses both the debtors and creditors relating to this agreement separately within it's balance sheet.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2025 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

124,469

7,829

293,241

10,158

435,697

Additions

-

915

902,389

7,800

911,104

Disposals

-

-

(62,372

)

-

(62,372

)

At 31 March 2026

124,469

8,744

1,133,258

17,958

1,284,429

DEPRECIATION

At 1 April 2025

3,634

6,242

150,589

2,622

163,087

Charge for year

12,447

813

146,929

2,976

163,165

Eliminated on disposal

-

-

(46,351

)

-

(46,351

)

At 31 March 2026

16,081

7,055

251,167

5,598

279,901

NET BOOK VALUE

At 31 March 2026

108,388

1,689

882,091

12,360

1,004,528

At 31 March 2025

120,835

1,587

142,652

7,536

272,610

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,508,876

2,063,120

Accrued income

2,167,380

1,880,864

Other debtors

276,405

209,368

3,952,661

4,153,352

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,113,018

1,126,818

Taxation and social security

366,782

535,444

Other creditors

1,160,472

1,389,776

2,640,272

3,052,038

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

56,660

27,130

Between one and five years

-

20,621

56,660

47,751

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Invoice finance facility

1,005,310

847,463

The amounts due on the invoice finance facility are secured by a fixed and floating charge over all of the company's assets.

The amounts due on hire purchase contracts are secured against the relevant assets.