The Distinctly Hospitable Group Limited - Limited company accounts 25.1

REGISTERED NUMBER: 10886706 (England and Wales)

Report of the Directors and

Unaudited Consolidated Financial Statements for the Year Ended 31 December 2025

for

The Distinctly Hospitable Group Limited

Page

Company Information

1

Report of the Directors

2

Consolidated Income Statement

3

Consolidated Statement of Financial Position

4

Company Statement of Financial Position

6

Consolidated Statement of Changes in Equity

8

Company Statement of Changes in Equity

9

Notes to the Consolidated Financial Statements

10

DIRECTORS:

M Petrouis

Mrs K Petrouis

Miss H Petrouis

M J Hirst

REGISTERED OFFICE:

Muckley Corner House

Walsall Road

Lichfield

United Kingdom

WS14 0BG

REGISTERED NUMBER:

10886706 (England and Wales)

ACCOUNTANT:

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of restaurant and event venues with accommodation.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

M Petrouis

Mrs K Petrouis

Miss H Petrouis

M J Hirst

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M Petrouis - Director

31 August 2026

TURNOVER

7,319,138

7,295,203

Cost of sales

2,141,890

2,074,236

GROSS PROFIT

5,177,248

5,220,967

Distribution costs

-

1,539

Administrative expenses

5,350,959

4,977,077

5,350,959

4,978,616

(173,711

)

242,351

Other operating income

283,181

224,487

OPERATING PROFIT

109,470

466,838

Interest receivable and similar income

24,736

72,915

134,206

539,753

Interest payable and similar expenses

26,167

22,523

PROFIT BEFORE TAXATION

108,039

517,230

Tax on profit

58,628

172,131

PROFIT FOR THE FINANCIAL
YEAR

49,411

345,099

Profit attributable to:

Owners of the parent

49,411

345,099

FIXED ASSETS

Tangible assets

5

1,446,274

1,537,403

Investments

6

-

1,446,274

1,537,403

CURRENT ASSETS

Stocks

134,908

127,159

Debtors

7

2,818,614

170,437

Cash at bank and in hand

1,022,327

2,656,632

3,975,849

2,954,228

CREDITORS

Amounts falling due within one year

8

3,180,809

2,117,328

NET CURRENT ASSETS

795,040

836,900

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,241,314

2,374,303

PROVISIONS FOR LIABILITIES

65,796

67,284

NET ASSETS

2,175,518

2,307,019

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

2,175,418

2,306,919

SHAREHOLDERS' FUNDS

2,175,518

2,307,019

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

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

The directors acknowledge their responsibilities for:

(a)	ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

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

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

M Petrouis - Director

FIXED ASSETS

Tangible assets

5

-

Investments

6

382,206

CURRENT ASSETS

Debtors

7

100

Cash at bank

30,055

36,671

30,155

36,771

CREDITORS

Amounts falling due within one year

8

4,073

8,587

NET CURRENT ASSETS

26,082

28,184

TOTAL ASSETS LESS CURRENT
LIABILITIES

408,288

410,390

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

408,188

410,290

SHAREHOLDERS' FUNDS

408,288

410,390

Company's profit for the financial year

178,810

274,193

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

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

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

M Petrouis - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 January 2024

100

2,207,929

2,208,029

Changes in equity

Dividends

-

(246,109

)

(246,109

)

Total comprehensive income

-

345,099

Balance at 31 December 2024

100

2,306,919

2,307,019

Changes in equity

Dividends

-

(180,912

)

(180,912

)

Total comprehensive income

-

49,411

Balance at 31 December 2025

100

2,175,418

2,175,518

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 January 2024

100

382,206

382,306

Changes in equity

Dividends

-

(246,109

)

(246,109

)

Total comprehensive income

-

274,193

Balance at 31 December 2024

100

410,290

410,390

Changes in equity

Dividends

-

(180,912

)

(180,912

)

Total comprehensive income

-

178,810

Balance at 31 December 2025

100

408,188

408,288

1.	STATUTORY INFORMATION

The Distinctly Hospitable Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

5% on cost

Plant and machinery etc

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 156 (2024 - 145 ) .

The average number of employees by undertakings that were proportionately consolidated during the year was 156 (2024 - 145 ) .

4.	INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

5.	TANGIBLE FIXED ASSETS

Group

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

1,902,297

867,331

2,769,628

Additions

49,182

52,782

101,964

At 31 December 2025

1,951,479

920,113

2,871,592

DEPRECIATION

At 1 January 2025

715,142

517,083

1,232,225

Charge for year

130,226

62,867

193,093

At 31 December 2025

845,368

579,950

1,425,318

NET BOOK VALUE

At 31 December 2025

1,106,111

340,163

1,446,274

At 31 December 2024

1,187,155

350,248

1,537,403

6.	FIXED ASSET INVESTMENTS

Company

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

382,206

NET BOOK VALUE

At 31 December 2025

382,206

At 31 December 2024

382,206

The group or the company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Subsidiaries

WH Hospitality Limited

Registered office: Muckley Corner House, Walsall Road, Lichfield, Staffs, WS14 0BG

Nature of business: restaurant and event venue with accommodation

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

Aggregate capital and reserves

809,860

1,276,675

Loss for the year

(387,069

)

(133,768

)

SH Hospitality Limited

Registered office: Muckley Corner House, Walsall Road, Lichfield, Staffs, WS14 0BG

Nature of business: restaurant and event venue with accommodation

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

Aggregate capital and reserves

123,017

257,125

Loss for the year

(101,896

)

(46,113

)

HH Hospitality Limited

Registered office: Muckley Corner House, Walsall Road, Lichfield, Staffs, WS14 0BG

Nature of business: restaurant and event venue with accommodation

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

Aggregate capital and reserves

1,216,561

744,936

Profit for the year

540,479

496,896

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

31.12.25

31.12.24

31.12.25

31.12.24

£

Trade debtors

1,456

2,545

-

Other debtors

2,817,158

167,892

100

2,818,614

170,437

100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

31.12.25

31.12.24

31.12.25

31.12.24

£

Bank loans and overdrafts

-

36,458

-

Payments on account

887,016

660,529

-

Trade creditors

512,184

433,367

-

Amounts owed to group undertakings

-

4,100

2,000

Taxation and social security

573,458

694,938

(27

)

6,587

Other creditors

1,208,151

292,036

-

3,180,809

2,117,328

4,073

8,587