REGISTERED NUMBER: 01563136 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Business Systems Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

253,019

265,043

Investments

5

1,174,510

1,140,530

1,427,529

1,405,573

Current assets

Cash at bank

4,389,947

4,170,876

Creditors

Amounts falling due within one year

6

(110,826

)

(99,551

)

Net current assets

4,279,121

4,071,325

Total assets less current liabilities

5,706,650

5,476,898

Provisions for liabilities

7

(48

)

(48

)

Net assets

5,706,602

5,476,850

Capital and reserves

Called up share capital

1,000

1,000

Retained earnings

8

5,705,602

5,475,850

Shareholders' funds

5,706,602

5,476,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Naseer Ahmad - Director

Naila Ahmad - Director

Mrs Madiha Ahmed - Director

1.	Statutory information

Business Systems 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:

01563136

Registered office:

Falcon House

257 Burlington Road

New Malden

Surrey

KT3 4NE

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2.88% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - 1 ).

4.	Tangible fixed assets

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 January 2025

and 31 December 2025

410,879

6,249

41,250

458,378

Depreciation

At 1 January 2025

181,534

5,613

6,188

193,335

Charge for year

6,605

159

5,260

12,024

At 31 December 2025

188,139

5,772

11,448

205,359

Net book value

At 31 December 2025

222,740

477

29,802

253,019

At 31 December 2024

229,345

636

35,062

265,043

5.	Fixed asset investments

Interest in

other

participating

interests

£

Cost

At 1 January 2025

1,140,530

Additions

33,980

At 31 December 2025

1,174,510

Net book value

At 31 December 2025

1,174,510

At 31 December 2024

1,140,530

6.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Corporation tax

67,585

69,835

VAT

10,515

3,377

Other creditors

2,794

3,060

Director account

27,057

20,493

Accrued expenses

2,875

2,786

110,826

99,551

7.	Provisions for liabilities

31.12.25

31.12.24

£

£

Deferred tax

Other timing differences

48

48

Deferred tax

£

Balance at 1 January 2025

Prior year adjustment

48

As restated

48

Balance at 31 December 2025

48

8.

Reserves

Retained

earnings

£

At 1 January 2025

5,475,850

Profit for the year

229,752

At 31 December 2025

5,705,602