Company registration number 03047912 (England and Wales)
BILLIAN I.T. SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BILLIAN I.T. SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
BILLIAN I.T. SOLUTIONS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
31 December 2025
31 March 2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
157,223
90,950
Tangible assets
4
1,524
3,565
158,747
94,515
Current assets
Debtors
5
119,997
113,444
Cash at bank and in hand
47,696
8,875
167,693
122,319
Creditors: amounts falling due within one year
6
(163,698)
(159,610)
Net current assets/(liabilities)
3,995
(37,291)
Total assets less current liabilities
162,742
57,224
Provisions for liabilities
(17,310)
(17,310)
Net assets
145,432
39,914
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
145,332
39,814
Total equity
145,432
39,914
BILLIAN I.T. SOLUTIONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 14 August 2026 and are signed on its behalf by:
Mrs V Jones
Director
Company registration number 03047912 (England and Wales)
BILLIAN I.T. SOLUTIONS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2024
100
20,647
20,747
Year ended 31 March 2025:
Profit and total comprehensive income
-
79,167
79,167
Dividends
-
(60,000)
(60,000)
Balance at 31 March 2025
100
39,814
39,914
Period ended 31 December 2025:
Profit and total comprehensive income
-
105,518
105,518
Balance at 31 December 2025
100
145,332
145,432
BILLIAN I.T. SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Billian I.T. Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Blackburn Technology Management Centre, Challenge Way, Greenbank Technology Park, Blackburn, Lancashire, United Kingdom, BB1 5QB.

1.1
Reporting period

These accounts have been prepared for the nine months ended 31 December 2025, as the company has changed its year end to December, which now aligns with other companies within the reporting group. The comparative amounts are for the twelve months ended 31 March 2025 and are therefore not entirely comparable.

1.2
Basis of preparation

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
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from services provided to customers is recognised when the amount of the revenue can be reliably measured and invoiced to the customer.

Where work has been partially completed on a contract not yet invoiced, turnover is calculated by reference to the stage of completion where this can be reliably calculated.

Where the customer is invoiced for future services, income is recognised evenly on a time apportioned basis over the duration of the contract.

1.5
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred unless it is id entifiable development expenditure, which is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.6
Intangible fixed assets other than goodwill

Intangible fixed assets represent capitalised product development costs, where the economic benefits of those products are expected to materialise in future years. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

BILLIAN I.T. SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Amortisation 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:

Development costs
Straight line over their estimated economic useful life
1.7
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:

Fixtures and fittings
20% and 33.33% on cost

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 credited or charged to profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
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 year. 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 company’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 when the company has 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.

BILLIAN I.T. SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2025
Number
Number
Total
8
8
3
Intangible fixed assets
Development costs
£
Cost
At 1 April 2025
521,340
Additions
96,597
At 31 December 2025
617,937
Amortisation and impairment
At 1 April 2025
430,390
Amortisation charged for the period
30,324
At 31 December 2025
460,714
Carrying amount
At 31 December 2025
157,223
At 31 March 2025
90,950
BILLIAN I.T. SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 7 -
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2025 and 31 December 2025
163,334
Depreciation and impairment
At 1 April 2025
159,769
Depreciation charged in the period
2,041
At 31 December 2025
161,810
Carrying amount
At 31 December 2025
1,524
At 31 March 2025
3,565
5
Debtors
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
115,342
104,970
Other debtors
887
887
Prepayments and accrued income
3,768
7,587
119,997
113,444
6
Creditors: amounts falling due within one year
2025
2025
£
£
Trade creditors
10,671
5,876
Corporation tax
21,631
10,171
Other taxation and social security
60,463
43,910
Other creditors
1,251
7,859
Accruals and deferred income
69,682
91,794
163,698
159,610
7
Parent company

The company is under the ultimate control of Brooklyn Travel Holdings Limited.

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