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COMPANY REGISTRATION NUMBER: 11423942

ACCOMMODATION LETTINGS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

ACCOMMODATION LETTINGS LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 6 | 7,165 | 16,283
Cash at bank and in hand | 55,786 | 20,024
| --------- | ---------
| 62,951 | 36,307

Creditors: amounts falling due within one year | 7 | 1,942,415 | 1,801,132
| ------------- | -------------
Net current liabilities | 1,879,464 | 1,764,825
| ------------- | -------------
Total assets less current liabilities | ( 1,879,464) | ( 1,764,825)

Creditors: amounts falling due after more than one year | 8 | 326,014 | 347,074
| ------------- | -------------
Net liabilities | ( 2,205,478) | ( 2,111,899)
| ------------- | -------------

ACCOMMODATION LETTINGS LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 143 | 143
Share premium account | 846,588 | 846,588
Profit and loss account | ( 3,052,209) | ( 2,958,630)
| ------------- | -------------
Shareholders deficit | ( 2,205,478) | ( 2,111,899)
| ------------- | -------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 6 March 2026 , and are signed on behalf of the board by:

J P Lomas
Director

Company registration number: 11423942

ACCOMMODATION LETTINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 111 Piccadilly, Manchester, M1 2HY, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company has reported a loss for the current financial year. Despite this, the company has been able to continue to trade and meets its liabilities as they fall due and the directors expect the company to become profitable in the future. This is being regularly reviewed by the directors. Accordingly the financial statements have been prepared on a going concern basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The actual outcome may diverge from these estimates if other assumptions are made, or other conditions arise. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies which have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: (i) Depreciation charges The annual depreciation charge for tangible assets is sensitive to changes in the useful economic lives and residual values of the assets. These are reviewed periodically by the Directors to ensure that they reflect both external and internal factors.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Website costs | - | 25 % straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments, including derivatives, are recognised at fair value, with any subsequent changes to fair value recognised in profit or loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).
5. Intangible assets

| Website costs
| £
Cost |
At 1 January 2025 and 31 December 2025 | 5,171
| -------
Amortisation |
At 1 January 2025 and 31 December 2025 | 5,171
| -------
Carrying amount |
At 31 December 2025 | –
| -------
At 31 December 2024 | –
| -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 7,565
Other debtors | 7,165 | 8,718
| ------- | ---------
| 7,165 | 16,283
| ------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 3,242 | 3,128
Trade creditors | 1,433 | 15,184
Social security and other taxes | 39,571 | 24,181
Inter-company | 1,856,332 | 1,724,124
Other creditors | 41,837 | 34,515
| ------------- | -------------
| 1,942,415 | 1,801,132
| ------------- | -------------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 3,258
Other creditors | 326,014 | 343,816
| ---------- | ----------
| 326,014 | 347,074
| ---------- | ----------

9. Related party transactions
The directors and shareholders of the company are also directors and shareholders in Accommodation Technologies Ltd, a company registered in England & Wales, number 10918648. At the year end an amount of £1,816,336, (2024 - £1,724,124) was owed to Accommodation Technologies Ltd. J P Lomas , a director and shareholder of the company is also a director and shareholder in NeoNiche Media Ltd, a company registered in England & Wales, number 07610231. At the year end an amount of £39,996, (2024 - £Nil) was owed to NeoNiche Media Ltd.
10. Controlling party
The company was under the control of the directors throughout the current and previous year.