Iccommodate Limited

Unaudited Financial Statements for the Year Ended 27 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Z Haxhifazliu

R Llumnica

REGISTERED OFFICE:

447 Smithdown Road

Liverpool

Merseyside

L15 3JL

REGISTERED NUMBER:

07353839 (England and Wales)

ACCOUNTANTS:

Matthews Sutton & Co Ltd

Chartered Certified Accountants

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

FIXED ASSETS

Tangible assets

4

5,872

1,748

Investment property

5

1,858,759

1,700,000

1,864,631

1,701,748

CURRENT ASSETS

Debtors

6

46,280

30,472

Cash at bank and in hand

31,757

69,310

78,037

99,782

CREDITORS

Amounts falling due within one year

7

676,059

605,491

NET CURRENT LIABILITIES

(598,022

)

(505,709

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,266,609

1,196,039

CREDITORS

Amounts falling due after more than one year

8

(783,675

)

(746,822

)

PROVISIONS FOR LIABILITIES

(117,268

)

(117,268

)

NET ASSETS

365,666

331,949

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

388,196

388,196

Retained earnings

(22,630

)

(56,347

)

SHAREHOLDERS' FUNDS

365,666

331,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Z Haxhifazliu - Director

R Llumnica - Director

1.	STATUTORY INFORMATION

Iccommodate Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 28 August 2024

18,819

Additions

6,700

At 27 August 2025

25,519

DEPRECIATION

At 28 August 2024

17,071

Charge for year

2,576

At 27 August 2025

19,647

NET BOOK VALUE

At 27 August 2025

5,872

At 27 August 2024

1,748

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 28 August 2024

1,700,000

Additions

258,759

Disposals

(100,000

)

At 27 August 2025

1,858,759

NET BOOK VALUE

At 27 August 2025

1,858,759

At 27 August 2024

1,700,000

The investment properties were revalued by the directors.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

46,280

30,472

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,404

24,311

Trade creditors

106,803

107,114

Taxation and social security

31,599

14,103

Other creditors

509,253

459,963

676,059

605,491

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

783,675

746,822

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

701,675

682,718

9.

RESERVES

Fair

value

reserve

£

At 28 August 2024

and 27 August 2025

388,196

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 27 August 2025 and the period ended 27 August 2024:

2025

2024

£

£

R Llumnica and Z Haxhifazliu

Balance outstanding at start of year

30,472

27,920

Amounts repaid

(12,000

)

(13,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

46,146

30,472

The directors have confirmed that the overdrawn directors loan account was repaid by 27th May 2026.

11.	ULTIMATE CONTROLLING PARTY

By virtue of the of the share ownership split of the company, it is in the opinion of the directors that there is no ultimate controlling party.