Acorah Software Products - Accounts Production 16.7.461 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12251902 Mrs Laurence Nathalie Bukowsky Mr Amiram Bukowsky true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12251902 2024-10-31 12251902 2025-10-31 12251902 2024-11-01 2025-10-31 12251902 frs-core:CurrentFinancialInstruments 2025-10-31 12251902 frs-core:FurnitureFittings 2025-10-31 12251902 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12251902 frs-core:FurnitureFittings 2024-10-31 12251902 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 12251902 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-01 2025-10-31 12251902 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 12251902 frs-core:RevaluationReserve 2024-11-01 2025-10-31 12251902 frs-core:RevaluationReserve 2024-10-31 12251902 frs-core:RevaluationReserve 2025-10-31 12251902 frs-core:ShareCapital 2025-10-31 12251902 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 12251902 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 12251902 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12251902 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12251902 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12251902 frs-bus:SmallEntities 2024-11-01 2025-10-31 12251902 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12251902 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12251902 1 2024-11-01 2025-10-31 12251902 frs-bus:Director1 2024-11-01 2025-10-31 12251902 frs-bus:Director2 2024-11-01 2025-10-31 12251902 frs-countries:EnglandWales 2024-11-01 2025-10-31 12251902 2023-10-31 12251902 2024-10-31 12251902 2023-11-01 2024-10-31 12251902 frs-core:CurrentFinancialInstruments 2024-10-31 12251902 frs-core:RevaluationReserve 2024-10-31 12251902 frs-core:ShareCapital 2024-10-31 12251902 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12251902
Abnb(UK) Ltd
Financial Statements
For The Year Ended 31 October 2025
Abnb(UK) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Abnb(UK) Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12251902

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 870,559 |  | 385,581
|  |  | 870,559 |  | 385,581
CURRENT ASSETS
Debtors | 5 | 3,272 |  | - |
Cash at bank and in hand |  | 30,367 |  | 210,691 |
|  | 33,639 |  | 210,691 |
Creditors: Amounts Falling Due Within One Year | 6 | (861,404 ) |  | (559,716 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (827,765 ) |  | (349,025 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,794 |  | 36,556
NET ASSETS |  |  | 42,794 |  | 36,556
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Revaluation reserve | 8 |  | 3,734 |  | 1,734
Profit and Loss Account |  |  | 38,960 |  | 34,722
SHAREHOLDERS' FUNDS |  |  | 42,794 |  | 36,556

Page 1
Page 2
Abnb(UK) Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Amiram Bukowsky Director
06/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Abnb(UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Abnb(UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12251902 . The registered office is 91 Brick Lane, Old Truman Brewey, London, England, E1 6QL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% Straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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Abnb(UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 November 2024 | 379,000 | 22,733 | 401,733
Additions | 486,634 | - | 486,634
Revaluation | 2,000 | - | 2,000
As at 31 October 2025 | 867,634 | 22,733 | 890,367
Depreciation
As at 1 November 2024 | - | 16,152 | 16,152
Provided during the period | - | 3,656 | 3,656
As at 31 October 2025 | - | 19,808 | 19,808
Net Book Value
As at 31 October 2025 | 867,634 | 2,925 | 870,559
As at 1 November 2024 | 379,000 | 6,581 | 385,581

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,472 |  | -
Other debtors | 1,800 |  | -
| 3,272 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,798 |  | 2,224
Directors' loan accounts | 859,606 |  | 557,492
| 861,404 |  | 559,716

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Abnb(UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 1,734 | 34,722
Profit for year | - | 6,238
Surplus on revaluation | 2,000 | -
Other comprehensive income for the year | 2,000 | -
Total comprehensive income for the year | 2,000 | 6,238
Transfer from revaluation reserve | - | (2,000)
As at 31 October 2025 | 3,734 | 38,960

9. Ultimate Controlling Party
The company's ultimate controlling party is Amiram Bukowsky and Laurence Nathalie Bukowsky by virtue of his ownership of the issued share capital in the company.
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