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Registered number: 00874656
Accommodate-UK Limited
Financial Statements
For The Year Ended 31 March 2026
Adams & Moore Ltd
Adams & Moore House
Instone Road
Dartford
DA1 2AG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00874656
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,364,155 12,316,000
12,364,155 12,316,000
CURRENT ASSETS
Debtors 5 41,360 48,256
Cash at bank and in hand 147,244 95,205
188,604 143,461
Creditors: Amounts Falling Due Within One Year 6 (3,715,106 ) (3,572,385 )
NET CURRENT ASSETS (LIABILITIES) (3,526,502 ) (3,428,924 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,837,653 8,887,076
Creditors: Amounts Falling Due After More Than One Year 7 (585,092 ) (639,082 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,481,176 ) (2,258,770 )
NET ASSETS 6,771,385 5,989,224
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Revaluation reserve 9 4,444,591 (2,380,081 )
Profit and Loss Account 2,324,794 8,367,305
SHAREHOLDERS' FUNDS 6,771,385 5,989,224
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Robin Draper
Director
21/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Accommodate-UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00874656 . The registered office is 125-127 City Arms House London Road, Stone, Dartford, England, DA2 6BH.
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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold 0
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.4. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 12,316,000 69,406 12,385,406
Additions 311,155 - 311,155
Disposals (263,000 ) - (263,000 )
As at 31 March 2026 12,364,155 69,406 12,433,561
Depreciation
As at 1 April 2025 - 69,406 69,406
As at 31 March 2026 - 69,406 69,406
Net Book Value
As at 31 March 2026 12,364,155 - 12,364,155
As at 1 April 2025 12,316,000 - 12,316,000
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 9,920 16,816
Other debtors 31,440 31,440
41,360 48,256
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 3,131,329 2,939,696
Bank loans and overdrafts 46,542 40,560
Corporation tax 34,741 34,337
Others loan - payble <1 year b/f 10,210 26,142
Others loan - payble more than year b/f 322,195 178,973
Amount due to clients 92,770 55,592
Accruals and deferred income 1,500 1,500
Directors' loan accounts 26,986 250,000
Amounts owed to Accommodate UK-mgt 48,833 45,585
3,715,106 3,572,385
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Long term bank loan balance 2-5 years b/f 181,177 162,241
Long term loans more than 5 year b/f 403,915 476,841
585,092 639,082
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2,000 2,000
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 (2,380,081 ) 8,367,305
Profit for year - 782,161
Surplus on revaluation 6,824,672 -
Other comprehensive income for the year 6,824,672 -
Total comprehensive income for the year 6,824,672 782,161
Arising on shares issued during the period - -
Transfer to/from revaluation reserve - (6,824,672)
As at 31 March 2026 4,444,591 2,324,794
Page 5