Improving resilience, enhancing fire safety and adsorption properties were the key points for the preparation of high-performance flexible polyurethane foam (FPUF). Here, MOF-derived petal-like Co/Mg-double metal hydroxide (Co/Mg-LDH) and 3-aminopropyltriethoxysilane (APTES) were selected to modify the hydroxylated boron nitride (BNNS-OH) to obtain a hydrophobic BN@MOF-LDH@APTES. Compared with the previous work, BN@MOF-LDH@APTES demonstrated extremely high filler efficiency in reducing the heat release per unit mass (THR/TM) (18.2 % reduction) and smoke production per unit mass (TSP/TM) (19.1% reduction) of FUPF during combustion. In addition, the obtained FPUF nanocomposite exhibited high absorption capacity while achieving remarkable thermal stability and fire safety. Moreover, the FPUF nanocomposite containing 1 wt% BN@MOF-LDH@APTES achieved a 71% increase in compressive strength, indicating excellent resilience. Therefore, this work provided a new material for the preparation of high-resilience FPUF with both flame retardancy and adsorption capacity.