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REGISTERED NUMBER: SC363380 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Priory Hotels Holdings Ltd

Priory Hotels Holdings Ltd (Registered number: SC363380)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 5 |

Priory Hotels Holdings Ltd

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | K S Hutton

| REGISTERED OFFICE: | Priory Hotel

| The Square

| Beauly

| Inverness-shire

| IV4 7BX

| REGISTERED NUMBER: | SC363380 (Scotland)

| ACCOUNTANTS: | Stewart & Stewart Ltd

| Chartered Accountants

| Achorn House

| 34 Millbank Road

| Munlochy

| Ross-Shire

| IV8 8ND

Priory Hotels Holdings Ltd (Registered number: SC363380)

Abridged Balance Sheet

31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 47,800 |  | 47,800 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 47,800 |  | 47,800 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 47,800 |  | 47,800 |  |

SHAREHOLDERS' FUNDS | 47,800 |  | 47,800 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Profit and Loss Account and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 May 2026 and were signed by:

K S Hutton - Director

Priory Hotels Holdings Ltd (Registered number: SC363380)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Priory Hotels Holdings Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non convertible preference shares and non puttable ordinary or preference shares are publicly traded or their fair value can otherwise be measured reliably , the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

| All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss immediately.

| All equity investments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Merger relief

| Investments in subsidiaries that are acquired as part of a restructuring arrangement meeting the merger relief criteria of section 612 of Companies Act 2006, are recorded in accordance with the nominal value of shares issued as part of the acquisition arrangement. The shares issued are recorded at a corresponding equivalent nominal value with no premium recognised for the difference between fair value and nominal value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

Priory Hotels Holdings Ltd (Registered number: SC363380)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 47,800 |  |

| NET BOOK VALUE

| At 31 October 2025 | 47,800 |  |

| At 31 October 2024 | 47,800 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 47,800 | Ordinary shares | £1 | 47,800 |  | 47,800 |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Priory Hotels Holdings Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Priory Hotels Holdings Ltd for the year ended 31 October 2025 which comprise the Abridged Profit and Loss Account, Abridged 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Priory Hotels Holdings Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Priory Hotels Holdings Ltd and state those matters that we have agreed to state to the director of Priory Hotels Holdings Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Priory Hotels Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Priory Hotels Holdings Ltd. You consider that Priory Hotels Holdings Ltd 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 financial statements of Priory Hotels Holdings Ltd. 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 statutory financial statements.

Stewart & Stewart Ltd

Chartered Accountants

Achorn House

34 Millbank Road

Munlochy

Ross-Shire

IV8 8ND

11 May 2026