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COMPANY REGISTRATION NUMBER: 10918648

ACCOMMODATION TECHNOLOGIES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

ACCOMMODATION TECHNOLOGIES LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 4 | 143 | 143

Current assets

Debtors | 5 | 1,816,336 | 1,724,124
Cash at bank and in hand | 51 | 2,184
| ------------- | -------------
| 1,816,387 | 1,726,308

Creditors: amounts falling due within one year | 6 | 56,315 | 30,937
| ------------- | -------------
Net current assets | 1,760,072 | 1,695,371
| ------------- | -------------
Total assets less current liabilities | 1,760,215 | 1,695,514

Creditors: amounts falling due after more than one year | 7 | 72,314 | 67,052
| ------------- | -------------
Net assets | 1,687,901 | 1,628,462
| ------------- | -------------

ACCOMMODATION TECHNOLOGIES LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 351 | 344
Share premium account | 2,015,169 | 1,958,126
Profit and loss account | ( 327,619) | ( 330,008)
| ------------- | -------------
Shareholders funds | 1,687,901 | 1,628,462
| ------------- | -------------

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 comprehensive income 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: 10918648

ACCOMMODATION TECHNOLOGIES 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.
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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 143
| ----
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ----

Carrying amount |
At 31 December 2025 | 143
| ----
At 31 December 2024 | 143
| ----

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 1,816,336 | 1,724,124
| ------------- | -------------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 8,267 | 15,850
Trade creditors | ( 100) | ( 99)
Social security and other taxes | 5,588 | 3,640
Other creditors | 42,560 | 11,546
| --------- | ---------
| 56,315 | 30,937
| --------- | ---------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 8,650 | 8,267
Other creditors | 63,664 | 58,785
| --------- | ---------
| 72,314 | 67,052
| --------- | ---------

8. Related party transactions
The directors and shareholders of the company are also directors and shareholders in Accommodation Lettings Ltd, a company registered in England & Wales, number 11423942. At the year end an amount of £1,816,336 (2024 - £1,724,124) was owed from Accommodation Lettings Ltd.
9. Controlling party
The company was under the control of the directors throughout the current and previous year.