Urban CoStaying Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Urban CoStaying Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Urban CoStaying Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Urban CoStaying Limited , as a body, in accordance with the terms of our engagement letter dated 10 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Urban CoStaying Limited and state those matters that we have agreed to state to the director of Urban CoStaying Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Urban CoStaying Limited and its director as a body for our work or for this report.

It is your duty to ensure that Urban CoStaying Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Urban CoStaying Limited . You consider that Urban CoStaying Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Urban CoStaying Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st September 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

Page 1

Page 2

Urban CoStaying Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 12364440

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,589		3,359
Investment Properties	5		1,350,000		1,350,000

			1,352,589		1,353,359
CURRENT ASSETS
Debtors	6	6,552		23,848
Cash at bank and in hand		327		443

		6,879		24,291
Creditors: Amounts Falling Due Within One Year	7	(212,786 )		(220,234 )

NET CURRENT ASSETS (LIABILITIES)			(205,907 )		(195,943 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,146,682		1,157,416

Creditors: Amounts Falling Due After More Than One Year	8		(776,366 )		(779,182 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(100,254 )		(101,677 )

NET ASSETS			270,062		276,557

CAPITAL AND RESERVES
Called up share capital	12		100		100
Fair value reserve			579,704		579,704
Profit and Loss Account			(309,742 )		(303,247 )

SHAREHOLDERS' FUNDS			270,062		276,557

Page 2

Page 3

Urban CoStaying Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Julie Copsey

Director

1st September 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Urban CoStaying Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Urban CoStaying Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12364440 . The registered office is First Floor, East Wing, Sandfield House, Kings Close, Water Lane, Wilmslow, Cheshire, SK9 5AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rental property.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on reducing balance
Computer Equipment	33.33% on cost

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

Page 4

Page 5

Urban CoStaying Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 January 2025	5,121	2,047	7,168

As at 31 December 2025	5,121	2,047	7,168

Depreciation
As at 1 January 2025	1,954	1,855	3,809
Provided during the period	578	192	770

As at 31 December 2025	2,532	2,047	4,579

Net Book Value
As at 31 December 2025	2,589	-	2,589

As at 1 January 2025	3,167	192	3,359

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	1,350,000

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	6,552	23,848

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	212,786	220,234

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	776,366	779,182

9. Secured Creditors

The loan is secured on the property 6 Brookburn Road, Manchester, M21 9ES.

	2025		2024
	£		£
Bank loans and overdrafts	760,013		759,991

Page 5

Page 6

Urban CoStaying Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	100,254	101,677

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	101,677	101,677
Deferred taxation	(1,423 )	(1,423 )

Balance at 31 December 2025	100,254	100,254

12. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

13. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Urban Brit Living Limited

Related company under common ownership of Julie Copsey, a director of the company.

At 31st December 2025, there is a debit intercompany balance between Urban CoStaying Limited & Urban Brit Living Limited of £6,552 (2024: £23,848).

Page 6