Company Registration No. 15367073 (England and Wales)
Limehome Hospitality UK Ltd
Financial statements
for the year ended 31 December 2025
Pages for filing with the registrar
Limehome Hospitality UK Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
Limehome Hospitality UK Ltd
Statement of financial position
As at 31 December 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
108,018
1,006
Current assets
Debtors
5
112,770
9,444
Cash at bank and in hand
59,261
64,170
172,031
73,614
Creditors: amounts falling due within one year
6
(660,333)
(187,204)
Net current liabilities
(488,302)
(113,590)
Net liabilities
(380,284)
(112,584)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(380,384)
(112,684)
Total equity
(380,284)
(112,584)

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 1 July 2026 and are signed on its behalf by:
C De Sousa Freitas
Director
Company Registration No. 15367073
Limehome Hospitality UK Ltd
Notes to the financial statements
For the year ended 31 December 2025
2
1
Accounting policies
Company information

Limehome Hospitality UK Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Trinity, 16 John Dalton Street, Manchester, M2 6HY.

1.1
Reporting period

The current reporting period represented is from 1 January 2025 to 31 December 2025. The prior reporting period represented is from 21 December 2023 to 31 December 2024, therefore representing a slightly longer period so results are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Limehome Hospitality UK Ltd is a wholly owned subsidiary of Limehome International GmbH, which is a wholly owned subsidiary of Limehome GmbH. The results of Limehome Hospitality UK Ltd are included in the consolidated financial statements of Limehome GmbH which are available from Rosenheimer Straße 143 a-d, 81671, Munich.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Limehome GmbH will provide such financial support as is necessary to enable the subsidiary to meet its obligations as they fall due and to continue its operations for the foreseeable future. Limehome GmbH has committed to not demand repayment of existing intercompany balances until the subsidiary is financially able to do so, and to provide additional funding as required for a period of not less than twelve months from the date of approval of these financial statements. T hus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Revenue from short-term letting is recognised over the period of the guest's stay, based on the number of nights occupied. Amounts invoiced or received in advance of the stay are recorded as deferred income and recognised as revenue when the accommodation service is provided.

Revenue is measured at the fair value of the consideration receivable, net of platform commissions, discounts, and taxes collected on behalf of third parties. Non-refundable cancellation fees are recognised as revenue when the cancellation becomes final and the company has no further performance obligations.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Limehome Hospitality UK Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
3

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% straight line
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Limehome Hospitality UK Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
4
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Share capital

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense when employees have rendered the service entitling them to the contributions.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Limehome Hospitality UK Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
5
2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

No significant judgements or estimates have been made during the year.

3
Employees

The average monthly number of persons (excluding non-remunerated directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
1
Limehome Hospitality UK Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
6
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2025
-
0
1,098
1,098
Additions
118,759
-
0
118,759
At 31 December 2025
118,759
1,098
119,857
Depreciation and impairment
At 1 January 2025
-
0
92
92
Depreciation charged in the year
11,381
366
11,747
At 31 December 2025
11,381
458
11,839
Carrying amount
At 31 December 2025
107,378
640
108,018
At 31 December 2024
-
0
1,006
1,006
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
31,601
-
0
Other debtors
81,169
9,444
112,770
9,444
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
37,954
43,200
Amounts owed to group undertakings
449,847
128,066
Taxation and social security
6,129
-
0
Other creditors
166,403
15,938
660,333
187,204
Limehome Hospitality UK Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
7
7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
3,672,574
-
0
8
Related party transactions
2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
449,847
128,066

Amounts due to relate d parties relates to a loan from the parent entity, Limehome International GmbH. The loan is interesting-bearing and is repayable on demand.

9
Parent company

Limehome Hospitality UK Ltd is a wholly owned subsidiary of Limehome International GmbH. The ultimate controlling parties are Dr Josef Vollmayr and C ésa r de Sousa Freitas.

10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Senior Statutory Auditor:
Fran Johnson Bsc BFP FCA
Statutory Auditors:
WR Partners
Date of audit report:
2 July 2026
2025-12-31 2025-01-01 false false false 02 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity C De Sousa Freitas J M Vollmayr 15367073 2025-01-01 2025-12-31 15367073 2025-12-31 15367073 2024-12-31 15367073 core:FurnitureFittings 2025-12-31 15367073 core:ComputerEquipment 2025-12-31 15367073 core:FurnitureFittings 2024-12-31 15367073 core:ComputerEquipment 2024-12-31 15367073 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 15367073 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 15367073 core:CurrentFinancialInstruments 2025-12-31 15367073 core:CurrentFinancialInstruments 2024-12-31 15367073 core:ShareCapital 2025-12-31 15367073 core:ShareCapital 2024-12-31 15367073 core:RetainedEarningsAccumulatedLosses 2025-12-31 15367073 core:RetainedEarningsAccumulatedLosses 2024-12-31 15367073 bus:Director1 2025-01-01 2025-12-31 15367073 core:FurnitureFittings 2025-01-01 2025-12-31 15367073 core:ComputerEquipment 2025-01-01 2025-12-31 15367073 2023-12-21 2024-12-31 15367073 core:FurnitureFittings 2024-12-31 15367073 core:ComputerEquipment 2024-12-31 15367073 2024-12-31 15367073 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-12-31 15367073 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15367073 bus:FRS102 2025-01-01 2025-12-31 15367073 bus:Audited 2025-01-01 2025-12-31 15367073 bus:Director2 2025-01-01 2025-12-31 15367073 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15367073 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP