Company No: 12922789 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

K S Colket

SECRETARY

Goodwille Limited

REGISTERED OFFICE	1 Chapel Street
	Warwick
	CV34 4HL
	United Kingdom

COMPANY NUMBER

12922789 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	69		233
		69		233
Current assets
Debtors	4	195,886		8,400
Cash at bank and in hand	5	57,961		176,810
		253,847		185,210
Creditors: amounts falling due within one year	6, 10	( 4,354,006)		( 3,309,859)
Net current liabilities		(4,100,159)		(3,124,649)
Total assets less current liabilities		(4,100,090)		(3,124,416)
Net liabilities		( 4,100,090)		( 3,124,416)
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		( 4,100,091 )		( 3,124,417 )
Total shareholder's deficit		( 4,100,090)		( 3,124,416)

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Global Hospitality Investment Group UK Limited (registered number: 12922789) were approved and authorised for issue by the Director on 17 June 2026. They were signed on its behalf by:

K S Colket Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Global Hospitality Investment Group UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Chapel Street, Warwick, CV34 4HL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has reviewed the ongoing committed financial support from the company's parent undertaking and is confident that this will be available for the foreseeable future. After making enquiries, the director is satisfied that the company has sufficient resources to continue in operation for the foreseeable future, being at least 12 months from the date of signing the financial statements.

Accordingly, he continues to adopt the going concern basis in preparing the financial statements. Global Hospitality Investment Group UK Limited is reliant on the support of Global Hospitality Investment Group Limited as the parent company which is committed to the UK market.

Critical judgements and key sources of estimation uncertainties

There were no key sources of estimation uncertainties or critical judgements made by the directors in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.

Revenue Recognition

Revenue comprises the fair value of the consideration received or receivable for the provision of financial intermediation services in the ordinary course of the company’s activities. Revenue is shown net of value added tax.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment	5 years straight line
Computer equipment	3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Defined contribution pension obligation

The company operates a defined contribution pension scheme. The assets of the schemes are held separately from those of the company. Contributions are recognised in the income statement in the period in which they become payable.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 January 2025	600		2,152		2,752
At 31 December 2025	600		2,152		2,752
Accumulated depreciation
At 01 January 2025	411		2,108		2,519
Charge for the financial year	120		44		164
At 31 December 2025	531		2,152		2,683
Net book value
At 31 December 2025	69		0		69
At 31 December 2024	189		44		233

4. Debtors

	2025		2024
	£		£
Other debtors	195,886		8,400

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	57,961		176,810

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	10,001		43,193
Amounts owed to Group undertakings	4,306,187		3,117,745
Accruals	2,150		2,150
Other taxation and social security	35,668		143,765
Other creditors	0		3,006
	4,354,006		3,309,859

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

The retained earnings reserve represents cumulative profit or losses net of dividends paid and other adjustments.

8. Related party transactions

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of paragraph 1AC.35 of FRS 102 - Small Entities not to disclose transactions with entities that are wholly owned members of the group.

There were no other related party transactions to disclose.

9. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial year.

10. Pensions Scheme

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £14,987 (2024 £13,994)

Contributions totalling £nill (2024 - £3,006) were payable to the scheme at the end of the year and are included in payables.

11. Ultimate controlling party

Parent Company:

Global Hospitality Investment Group Ltd incorporated in the Cayman Islands.

The ultimate controlling party is K S Colket