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Registered number: 10331916










UPLISTING LIMITED










FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
UPLISTING LIMITED
REGISTERED NUMBER: 10331916

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
172,879
92,470

Cash at bank and in hand
  
697,514
627,668

  
870,393
720,138

Creditors: amounts falling due within one year
 5 
(2,400,726)
(1,662,971)

Net current liabilities
  
 
 
(1,530,333)
 
 
(942,833)

Total assets less current liabilities
  
(1,530,333)
(942,833)

  

Net liabilities
  
(1,530,333)
(942,833)


Capital and reserves
  

Called up share capital 
  
128
128

Share premium account
  
346,820
346,820

Profit and loss account
  
(1,877,281)
(1,289,781)

  
(1,530,333)
(942,833)


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2025.




Mr R Bezewada
Director

The notes on pages 2 to 6 form part of these financial statements.
Page 1

 
UPLISTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Uplisting Limited is a private company, limited by shares, and is incorporated in England and Wales (registered number: 10331916). The registered office address is Cedar House, 63 Napier Street, Sheffield, South Yorkshire, United Kingdom, S11 8HA. The principal activity for the Company in the year was that of the provision of software that enables businesses to manage short-term rental properties & holiday home bookings. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Going concern

The Company has net liabilities due to the amount of intercompany debt owed to fellow companies within the wider AirDNA Group (the 'Group'). The Company has received assurances from the Group that a demand for repayment of these intercompany balances will only be made if the Company has sufficient available resources to make the payment without prejudicing the ability of the Company to make other payments as and when they fall due.
As a result of these assurances, and following the preparation of profit and cash flow forecasts for at least the period to 31 December 2025, the directors have concluded that it is appropriate to prepare the financial statements on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 2

 
UPLISTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable under a subscription model, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised as the subscription is in place and being used. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

  
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.9

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 3

 
UPLISTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees



The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 4

 
UPLISTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Debtors

2024
2023
£
£


Trade debtors
51,220
12,714

Other debtors
80,941
72,473

Prepayments and accrued income
40,718
7,283

172,879
92,470



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
82,164
131,331

Amounts owed to group undertakings
1,857,862
1,257,504

Other taxation and social security
23,618
-

Other creditors
32,781
-

Accruals and deferred income
404,301
274,136

2,400,726
1,662,971



6.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 section 33.1A to not disclose transactions with wholly owned group entities.


7.


Controlling party

The immediate parent company is Predictis Property Management System Holdco Limited, incorporated in England and Wales.
The ultimate parent company is Predictis Holdings I, LLC, a partnership incorporated in Delaware, United States of America. These financial statements are the largest and smallest group of undertakings for which group accounts have been drawn up. Its registered office address is 1209 Orange St, Wilmington, New Castle, Delaware, 19801, USA.
Page 5

 
UPLISTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

8.


First time adoption of FRS 102

The policies applied under the entity's previous accounting framework are not materially different to FRS102 and have not impacted on equity or profit or loss.
In previous years the Company entered into share option agreements with external contractors. As the Company presented its accounts under FRS 105, no accounting entries were made and no disclosures provided in relation to these share options. Following the transition to FRS 102, and as part of the change of ownership of the Company in the period, these share option agreements were cancelled and payments made to the external contractors which have been expensed in the P&L account as exceptional items. Assuch, no entries have been made on transition to FRS 102 in respect of these share options. 


9.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 28 August 2025 by Andrew Irvine (Senior Statutory Auditor) on behalf of Shorts.

 
Page 6