ACCOUNTS - Final Accounts preparation

Registered number: 10331916

UPLISTING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	140,633		172,879
Cash at bank and in hand		675,128		697,514
		815,761		870,393
Creditors: amounts falling due within one year	5	(2,382,277)		(2,400,726)
Net current liabilities			(1,566,516)		(1,530,333)
Total assets less current liabilities			(1,566,516)		(1,530,333)

Net liabilities			(1,566,516)		(1,530,333)

Capital and reserves
Called up share capital	128	128
Share premium account	346,820	346,820
Profit and loss account	(1,913,464)	(1,877,281)
	(1,566,516)	(1,530,333)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 September 2026.

Mr R Bezewada

Director

The notes on form part of these financial statements.

1.	General information

Uplisting Limited is a private company, limited by shares, and is incorporated in England and Wales (registered number: 10331916). The registered office address is Cedar House, 63 Napier Street, Sheffield, South Yorkshire, United Kingdom, S11 8HA. The principal activity for the Company in the year was that of the provision of software that enables businesses to manage short-term rental properties & holiday home bookings.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The Company has net liabilities due to the amount of intercompany debt owed to fellow companies within the wider AirDNA Group (the 'Group'). The Company has received assurances from the Group that a demand for repayment of these intercompany balances will only be made if the Company has sufficient available resources to make the payment without prejudicing the ability of the Company to make other payments as and when they fall due.

As a result of these assurances, and following the preparation of profit and cash flow forecasts for at least the period to 31 December 2027, the directors have concluded that it is appropriate to prepare the financial statements on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable under a subscription model, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised as the subscription is in place and being used. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

Debtors

					2025	2024
					£	£


Trade debtors	48,757	51,220
Other debtors	72,262	80,941
Prepayments and accrued income	19,614	40,718
	140,633	172,879

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	44,233	82,164
Amounts owed to group undertakings	2,022,986	1,857,862
Other taxation and social security	48,995	23,618
Other creditors	8,237	32,781
Accruals and deferred income	257,826	404,301
	2,382,277	2,400,726

6.	Related party transactions
	The Company has taken advantage of the exemption in FRS 102 section 33.1A to not disclose transactions with wholly owned group entities.

7.	Controlling party

The immediate parent company is Predictis Property Management System Holdco Limited, incorporated in England and Wales.

The ultimate parent undertaking is Predictis Holdings I, LLC, a partnership incorporated in Delaware, United States of America.

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 15 September 2026 by Andrew Irvine (Senior Statutory Auditor) on behalf of Shorts.