INSTITUTE OF HOSPITALITY

Company limited by guarantee

Company Registration Number:
00474810 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

INSTITUTE OF HOSPITALITY

Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

INSTITUTE OF HOSPITALITY

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The development of qualifications in the hospitality, tourism, and leisure sectors The provision of information services and the undertaking of research, dissemination and publication of information which is of interest and concern both to the membership of the Institute and the industry at large The validation of quality delivery of programmes of learning and study through our accreditation and endorsement standards of professional career development The validation of quality hospitality businesses through the Hospitality Assured standard which supports and recognises best practice in the industry The provision of services to members including membership benefits and networking opportunities.



Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Mark Ashton
 Peter Avis
 Elizabeth Hartstone
 Brenda Collin
 Vandana Dass
 Belina Nwuso
 Martin Traynor

The director shown below has held office during the period of
1 January 2025 to 2 December 2025

Debra Adams

The director shown below has held office during the period of
1 January 2025 to 28 August 2025

Tim Cookson

The directors shown below have held office during the period of
10 July 2025 to 31 December 2025

Rory Slater
 Marissa Jayamanne

The director shown below has held office during the period of
16 April 2025 to 31 December 2025

Katariina Ressaar

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 September 2026

And signed on behalf of the board by:
Name: Martin Traynor
Status: Director

INSTITUTE OF HOSPITALITY

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£
£
Turnover: 1,286,966 1,260,880
Cost of sales: ( 1,346,830 ) ( 1,427,378 )
Gross profit(or loss): (59,864) (166,498)
Operating profit(or loss): (59,864) (166,498)
Profit(or loss) before tax: (59,864) (166,498)
Profit(or loss) for the financial year: (59,864) (166,498)

INSTITUTE OF HOSPITALITY

Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Fixed assets
Intangible assets: 3 40,600 0
Tangible assets: 4 20,558 50,223
Total fixed assets: 61,158 50,223
Current assets
Stocks: 5 4,363 4,090
Debtors: 6 161,664 156,934
Cash at bank and in hand: 527,823 535,575
Investments: 7 100,000 100,000
Total current assets: 793,850 796,599
Creditors: amounts falling due within one year: 8 ( 513,703 ) ( 454,653 )
Net current assets (liabilities): 280,147 341,946
Total assets less current liabilities: 341,305 392,169
Total net assets (liabilities): 341,305 392,169
Members' funds
Profit and loss account: 341,305 392,169
Total members' funds: 341,305 392,169

The notes form part of these financial statements

INSTITUTE OF HOSPITALITY

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 1 September 2026
and signed on behalf of the board by:

Name: Martin Traynor
Status: Director

The notes form part of these financial statements

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 15 16

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2025 0 0
Additions 40,600 40,600
Disposals 0 0
Revaluations 0 0
Transfers 0 0
At 31 December 2025 40,600 40,600
Amortisation
At 1 January 2025 0 0
Charge for year 0 0
On disposals 0 0
Other adjustments 0 0
At 31 December 2025 0 0
Net book value
At 31 December 2025 40,600 40,600
At 31 December 2024 0 0

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 255,647 255,647
Additions 2,999 2,999
Disposals ( 20,000 ) ( 20,000 )
Revaluations
Transfers
At 31 December 2025 238,646 238,646
Depreciation
At 1 January 2025 205,424 205,424
Charge for year 12,664 12,664
On disposals
Other adjustments
At 31 December 2025 218,088 218,088
Net book value
At 31 December 2025 20,558 20,558
At 31 December 2024 50,223 50,223

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Stocks

2025 2024
£ £
Stocks 4,363 4,090
Total 4,363 4,090

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Debtors

2025 2024
£ £
Trade debtors 95,375 98,437
Prepayments and accrued income 66,289 58,497
Total 161,664 156,934

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Current assets investments note

Current asset investment consists of a bank deposit account fixed for more than 3 months. The investment is classified as a current asset as it is expected to mature within 12 months of the reporting date.

INSTITUTE OF HOSPITALITY

Notes to the Financial Statements

for the Period Ended 31 December 2025

8. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 71,706 18,377
Taxation and social security 857 1,210
Accruals and deferred income 414,042 416,288
Other creditors 27,098 18,778
Total 513,703 454,653