Silverfin false 16 June 2026 16 June 2026 Mr Rodney Palmer, BA, CA Farries, Kirk & McVean 2,979,888 1,738,019 false true 31/12/2025 01/01/2025 31/12/2025 Robert L Kennedy 31/01/2025 15/05/2003 Daniel D Sacerdoti 21/03/2025 Erick Sawyer 27/11/2024 16 June 2026 The principal activities of the company for the year was provision of online booking software and reservation systems. SC249531 2025-12-31 SC249531 bus:Director1 2025-12-31 SC249531 bus:Director2 2025-12-31 SC249531 bus:Director3 2025-12-31 SC249531 2024-12-31 SC249531 core:CurrentFinancialInstruments 2025-12-31 SC249531 core:CurrentFinancialInstruments 2024-12-31 SC249531 core:ShareCapital 2025-12-31 SC249531 core:ShareCapital 2024-12-31 SC249531 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC249531 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC249531 core:Goodwill 2024-12-31 SC249531 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 SC249531 core:OtherResidualIntangibleAssets 2024-12-31 SC249531 core:Goodwill 2025-12-31 SC249531 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 SC249531 core:OtherResidualIntangibleAssets 2025-12-31 SC249531 core:LeaseholdImprovements 2024-12-31 SC249531 core:PlantMachinery 2024-12-31 SC249531 core:FurnitureFittings 2024-12-31 SC249531 core:ComputerEquipment 2024-12-31 SC249531 core:LeaseholdImprovements 2025-12-31 SC249531 core:PlantMachinery 2025-12-31 SC249531 core:FurnitureFittings 2025-12-31 SC249531 core:ComputerEquipment 2025-12-31 SC249531 core:ImmediateParent core:CurrentFinancialInstruments 2025-12-31 SC249531 core:ImmediateParent core:CurrentFinancialInstruments 2024-12-31 SC249531 bus:OrdinaryShareClass1 2025-12-31 SC249531 2025-01-01 2025-12-31 SC249531 bus:FilletedAccounts 2025-01-01 2025-12-31 SC249531 bus:SmallEntities 2025-01-01 2025-12-31 SC249531 bus:Audited 2025-01-01 2025-12-31 SC249531 2024-01-01 2024-12-31 SC249531 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC249531 bus:Director1 2025-01-01 2025-12-31 SC249531 bus:Director2 2025-01-01 2025-12-31 SC249531 bus:Director3 2025-01-01 2025-12-31 SC249531 core:Goodwill core:TopRangeValue 2025-01-01 2025-12-31 SC249531 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill core:TopRangeValue 2025-01-01 2025-12-31 SC249531 core:OtherResidualIntangibleAssets core:TopRangeValue 2025-01-01 2025-12-31 SC249531 core:LeaseholdImprovements 2025-01-01 2025-12-31 SC249531 core:PlantMachinery 2025-01-01 2025-12-31 SC249531 core:FurnitureFittings 2025-01-01 2025-12-31 SC249531 core:ComputerEquipment 2025-01-01 2025-12-31 SC249531 core:Goodwill 2025-01-01 2025-12-31 SC249531 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC249531 core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 SC249531 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 SC249531 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC249531 (Scotland)

# SUPERCONTROL LIMITED

### FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

SUPERCONTROL LIMITED

## FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

SUPERCONTROL LIMITED

## BALANCE SHEET

AS AT 31 DECEMBER 2025
SUPERCONTROL LIMITED

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 15,577 |  | 16,515
Tangible assets | 4 | 219,358 |  | 234,061
|  | 234,935 |  | 250,576
Current assets |  |  |  |
Debtors | 5 | 1,247,562 |  | 871,990
Cash at bank and in hand | 6 | 4,173,727 |  | 2,132,823
|  | 5,421,289 |  | 3,004,813
Creditors: amounts falling due within one year | 7 | ( 1,326,984) |  | ( 1,906,340)
Net current assets |  | 4,094,305 |  | 1,098,473
Total assets less current liabilities |  | 4,329,240 |  | 1,349,049
Provision for liabilities |  | ( 16,078) |  | ( 15,874)
Net assets |  | 4,313,162 |  | 1,333,175
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 2
Profit and loss account |  | 4,313,062 |  | 1,333,173
Total shareholder's funds |  | 4,313,162 |  | 1,333,175

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of SuperControl Limited (registered number: SC249531) were approved and authorised for issue by the Board of Directors on 16 June 2026. They were signed on its behalf by:

Daniel D Sacerdoti Director |

SUPERCONTROL LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
SUPERCONTROL LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

SuperControl Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 4 Market Street, Castle Douglas, DG7 1BE, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 4 years straight line
Website costs | 4 years straight line
Other intangible assets | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 5 % reducing balance
Plant and machinery | 15 % reducing balance
Fixtures and fittings | 15 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 36 |  | 35

#### 3. Intangible assets

| Goodwill |  | Website costs |  | Other intangible assets |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 546,184 |  | 16,515 |  | 0 |  | 562,699
Additions | 0 |  | 0 |  | 3,419 |  | 3,419
At 31 December 2025 | 546,184 |  | 16,515 |  | 3,419 |  | 566,118
Accumulated amortisation |  |  |  |  |  |  |
At 01 January 2025 | 546,184 |  | 0 |  | 0 |  | 546,184
Charge for the financial year | 0 |  | 4,129 |  | 228 |  | 4,357
At 31 December 2025 | 546,184 |  | 4,129 |  | 228 |  | 550,541
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 0 |  | 12,386 |  | 3,191 |  | 15,577
At 31 December 2024 | 0 |  | 16,515 |  | 0 |  | 16,515

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 213,316 |  | 11,039 |  | 39,905 |  | 170,571 |  | 434,831
Additions | 0 |  | 0 |  | 575 |  | 12,441 |  | 13,016
At 31 December 2025 | 213,316 |  | 11,039 |  | 40,480 |  | 183,012 |  | 447,847
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 61,836 |  | 7,242 |  | 23,844 |  | 107,848 |  | 200,770
Charge for the financial year | 7,574 |  | 568 |  | 2,458 |  | 17,119 |  | 27,719
At 31 December 2025 | 69,410 |  | 7,810 |  | 26,302 |  | 124,967 |  | 228,489
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 143,906 |  | 3,229 |  | 14,178 |  | 58,045 |  | 219,358
At 31 December 2024 | 151,480 |  | 3,797 |  | 16,061 |  | 62,723 |  | 234,061

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 475,317 |  | 535,594
Amounts owed by Parent undertakings | 98 |  | 0
Other debtors | 772,147 |  | 336,396
| 1,247,562 |  | 871,990

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 4,173,727 |  | 2,132,823

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 107,288 |  | 16,503
Taxation and social security | 328,057 |  | 999,251
Other creditors | 891,639 |  | 890,586
| 1,326,984 |  | 1,906,340

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each (2024: 2 shares of £ 1.00 each) | 100 |  | 2

#### 9. Related party transactions

During the financial year to 31 December 2025, the company was controlled by Vacation Brands Purchaser Inc who owns 100% of the share capital. During the year, the company paid dividends to Vacation Brands Purchaser Inc of £Nil (2024: £4,836,745). Amounts owed by Vacation Brands Purchaser Inc at the year end were £98 (2024: £Nil).
Amounts owed by Inhabit Parent LLC at the year end were £106,232 (2024: £106,232).
During the year to 31 December 2025 SuperControl Ltd purchased IT services from Inhabit Polska Sp z.o.o., a company wholly owned by Vacation Brands Purchaser Inc, totalling £961,235 (2024: £931,609). Amounts owing to Inhabit Polska Sp z.o.o. at the year end were £91,276 (2024 : £Nil).
Sales/services to Inhabit IQ during the year were £47,018 (2024:£Nil). Amounts owed by Inhabit IQ at the year end were £47,018 (2024: £Nil).
During the year to 31 December 2025 SuperControl Ltd provided services to Lightmaker Property Manager (LMPM) Inc., a company wholly owned by Vacation Brands Purchaser Inc., totalling £194,276 (2024: £221,558). Amounts owed by Lightmaker Property Manager (LMPM) Inc. at the year end were £11,081 (2024: £37,204).
During the year, the company paid rent of £30,000 to Orroland Holdings Ltd for use of the freehold property 4 Market Street, Castle Douglas which is owned by Orroland Holdings Ltd., a company of which Robert Kennedy, former director of SuperControl Ltd, was also one of the directors and shareholders. The lease is under formal contract terms and has an independently verified rent review period every five years.

#### 10. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Mr Rodney Palmer, BA, CA on behalf of Farries, Kirk & McVean, Chartered Accountants.