BA Flight Simulations Ltd - Filleted accounts

Registered number

11649030

BA Flight Simulations Ltd

Filleted Accounts

31 December 2025

BA Flight Simulations Ltd
Registered number:		11649030
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		14,792			16,641
Tangible assets	4		44,812			41,698
			59,604			58,339

Current assets
Debtors	5	9,468			23,470
Cash at bank and in hand		10,007			11,963
		19,475			35,433

Creditors: amounts falling due within one year	6	(142,695)			(128,220)

Net current liabilities			(123,220)			(92,787)

Total assets less current liabilities			(63,616)			(34,448)



Net liabilities			(63,616)			(34,448)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(63,617)			(34,449)

Shareholder's funds			(63,616)			(34,448)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Lee Alan Johnston
Director
Approved by the board on 23 October 2026

BA Flight Simulations Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The directors consider the use of going concern basis of accounting is appropriate because
	there are no material uncertainties related to events or conditions that may cast significant doubt
	about the ability of the company to continue as a going concern.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			18%
	Fixtures and fittings			18%
	Computer Equipment			18%

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Licence:

	Cost
	At 1 January 2025							18,490
	Additions							-
	Disposals							-
	At 31 December 2025							18,490

	Amortisation
	At 1 January 2025							1,849
	Provided during the year							1,849
	On disposals							-
	At 31 December 2025							3,698

	Net book value
	At 31 December 2025							14,792
	At 31 December 2024							16,641

	Licence to operate software is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant & Machinery and Fixtures & Fittings		Computer Equipment		Total
£			£		£		£
	Cost
	At 1 January 2025	32,709		48,427		17,060		98,196
	Additions			18,073				18,073
	Disposals	-		-		-		-
	At 31 December 2025	32,709		66,500		17,060		116,269

	Depreciation
	At 1 January 2025	19,405		30,568		6,525		56,498
	Charge for the year	6,595		6,467		1,897		14,959
	On disposals	-		-		-		-
	At 31 December 2025	26,000		37,035		8,422		71,457

	Net book value
	At 31 December 2025	6,709		29,465		8,638		44,812
	At 31 December 2024	13,304		17,859		10,535		41,698


5	Debtors					2025		2024
£							£

	Other debtors					9,468		23,470
						9,468		23,470

	Amounts due after more than one year included above					-		-


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		2,886
	Trade creditors					5,825		60
	Taxation and social security costs					7,997		3,197
	Other creditors					128,873		122,077
						142,695		128,220


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					20,521		34,521


8	Related party transactions

	Creditors falling due within one year includes an amount owing to Wildcard UK Limited, a
	company in which the director is a related party. Amount owed is £113,854.
	There are no formal terms for its repayment and no interest is payable.


9	Other information

	BA Flight Simulations Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Reliance House
	Skinnerburn Road
	Newcastle upon Tyne
	NE4 7AN