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Registered number:
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
COMPANY INFORMATION
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BXTR SERVICES LIMITED
CONTENTS
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BXTR SERVICES LIMITED
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 JANUARY 2026
The directors present the strategic report for the year ended 31 January 2026.
The principal activity of the company and group continued to be that of hotel and hostel operations.
This has been a year of consolidation for the Group with Glasgow now having been open for a full year and the management structure settled. The focus was therefore on the opening of a new hotel in Canary Wharf.
Unfortunately, construction delays have meant that the Canary Wharf hotel expected to open in the financial year did not materialise. The Group made a loss of £1,561,750 due to the delayed opening of Canary Wharf but a management structure was already set up for the opening.
The 79-bedroom hotel and rooftop bar in Canary Wharf opened in Autumn 2026.
Since the year-end, the Directors have also completed the sale of existing freehold in Manchester which became unviable for development as a result of rising costs both in construction and operationally. The Group continues to pursue other growth opportunities for the business and is in advanced negotiations for Hotel Management Agreements in London and other UK cities.
Consumer risk
The market within which the group operates is highly competitive and subject to changing consumer trends in the growing competitive socialising market. As mitigation against this risk, we invest significantly in the development of our new sites and maintaining our existing venues to create a best-in-class consumer experience for our guests, identifying trends and enhancing our products. Commercial Risks The group monitors and controls normal commercial risks such as customer concentration and cost control, in order to protect the group from such risks.
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BXTR SERVICES LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
The group's objective is to ensure that its working capital requirements are met.
Whilst the group has secured bank and investor led funding for capital investment expected to the date of approval of the financial statements, the group intends to fund its on-going operations through cash generated from operating activities. The group maintains regular cash forecasting in order to monitor the liquidity of the Group and ensure it can meet liabilities as they fall due.
The directors monitor the financial performance of the company through a combination of individual hotel P&L’s, KPI’s, including revenue, gross margins, occupancy levels and spend per head.
These key indicators are used by the management team to continually measure business performance.
This report was approved by the board and signed on its behalf.
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BXTR SERVICES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JANUARY 2026
The directors present their report and the financial statements for the year ended 31 January 2026.
The directors are responsible for preparing the Group strategic report, the Directors' report and the consolidated financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The loss for the year, after taxation, amounted to £1,561,750 (2025 - loss £2,281,652).
No dividend was paid in the year (2025 - £nil).
The directors who served during the year were:
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BXTR SERVICES LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
Post year end management have sold the entirety of the assets under construction held within BXTR MCH Ltd. The selling price has been reflected as an adjusting post balance sheet event, see Note 12.
The auditors, AAB Audit & Accountancy Limited, were appointed as auditors for the financial year will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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BXTR SERVICES LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BXTR SERVICES LIMITED
We have audited the financial statements of BXTR Services Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 January 2026, which comprise the Consolidated statement of comprehensive income, the Consolidated analysis of net debt, the Consolidated Statement of Financial Position, the Company Statement of Financial Position, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We draw attention to note 2.3 in the financial statements, which indicates that the trading subsidiaries are reliant on group support from BXTR Services Limited, and future profit and cash generation from trading. As stated at note 2.3, these events or conditions, along with the other matters as set forth in note 2.3, indicate that a material uncertainty exists and may cast significant doubt on the company and group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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BXTR SERVICES LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BXTR SERVICES LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Group strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Directors' report.
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BXTR SERVICES LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BXTR SERVICES LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 and Taxation legislation. We identified the greatest risk of material impact on the financial statements from irregularities including fraud to be:
∙Management override of controls to manipulate the company's key performance indicators to meet targets;
∙Timing of revenue recognition;
∙Management judgement applied in calculating estimates and provisions;
∙The appropriateness of the going concern basis of accounting in the preparation of the financial statements;
and
∙Compliance with relevant laws and regulations which directly impact the financial statements and those that the company needs to comply with for the purpose of trading.
Our audit procedures to respond to these risks included:
∙Testing of journal entries and other adjustments for appropriateness;
∙Testing a sample of revenue transactions to ensure they have been recognised in the correct accounting period;
∙Evaluating the business rationale of significant transactions outside the normal course of business;
∙Reviewing judgements made by management in their calculation of accounting estimates for potential management bias;
∙Reviewing post year end results and cash flow forecasts to ensure we concur with management's assessment of the going concern assumption;
∙Enquiries of management about litigation and claims and inspection of relevant correspondence;
∙Reviewing legal and professional fees to identify indications of actual or potential litigation, claims and any non-compliance with laws and regulations;
∙Performing a disclosure checklist on the financial statements to ensure Companies Act 2006 requirements are satisfied;
∙Analytical procedures to identify any unusual or unexpected trends or relationships; and
∙Reviewing minutes of meetings of those charged with governance to identify any matters indicating actual or potential fraud.
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BXTR SERVICES LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BXTR SERVICES LIMITED (CONTINUED)
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Statutory Auditor
133 Finnieston Street
G3 8HB
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BXTR SERVICES LIMITED
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
REGISTERED NUMBER: 12473118
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2026
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 17 to 32 form part of these financial statements.
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BXTR SERVICES LIMITED
REGISTERED NUMBER: 12473118
COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2026
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 17 to 32 form part of these financial statements.
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BXTR SERVICES LIMITED
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
BXTR Services Limited is a private limited company domiciled and incorporated in England and Wales. The registered office is C/O Imbiba Growth LLP, The Loft, 1-3 Langley Court, London, WC2E 9JY.
The principal activity of the group continued to be that of hotel and hostel operations.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgement in applying the Group's accounting policies (see note 3).
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.
In order to align cost of sales and administrative expenses with current year allocation (which
management considers is a more appropriate guide to performance) a transfer of £650,757 has resulted in an increase to cost of sales and a decrease to administrative expenses in the prior year. The overall does not impact upon the results for the prior financial year.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.Accounting policies (continued)
In the year ended 31 January 2026 the group had net current liabilities of £985,136 and net liabilities of £813,261, with a loss in the year of £1,561,750.
The company is a holding company in a wider group that carries out hotel and hostel operations. The directors have undertaken a detailed assessment of the group’s financial position, including an analysis of cash flow forecasts based on future trading of the trading subsidiaries, BXTR LTD and BXTR 3 LTD and the group level external organisation financing. Following the completion of a fixed asset sale post year end, the directors have considered the availability of resources for a period of at least twelve months from the date of approval of these financial statements at the BXTR Services Limited group level and furthermore, the ability of this company to provide support to the wider group subsidiary entities. With external financing in place at this group level; cash received post year end from the sale of a group asset; further expected sale of fixed assets in the coming months to align the Group’s core strategy; and historic recent and anticipated future trading which is cash generative; it has been determined that BXTR Services Limited is able to provide financial assistance to the group’s subsidiary entities on the basis of cash expected from this further asset sale together with future group profitability and the resulting cash generation. Thus, with positive post year end trading at the subsidiary level, the directors have a reasonable expectation that the company and group will continue in operational existence for the foreseeable future. Accordingly, the directors consider that the use of the going concern basis in preparing the financial statements is appropriate. However, the current economic climate gives the potential for a shortfall in trading revenues and together with the uncertainty on the further asset sale, this creates a material uncertainty that may cast significant doubt on the group’s ability to continue as a going concern.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.Accounting policies (continued)
Short term employee benefits are recognised as an expense in the period in which they are incurred.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.Accounting policies (continued)
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
Amortisation is provided on the following bases:
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.Accounting policies (continued)
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. Assessing impairment for tangible fixed assets and investment property Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. Management consider each period whether there is any indication of impairment in relation to fixed asset investments. No such indicators have been identified in the current or prior period. There is no requirement to perform a full impairment review unless such indicators exist. Critical accounting judgements in applying the company’s accounting policies In the opinion of the directors there are no other critical accounting judgements made in applying the company’s accounting policies that require disclosure in the financial statements. Key source of estimation uncertainty In the opinion of the directors there are no other key sources of estimation uncertainty that require disclosure in the financial statements.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
The whole of the turnover is attributable to hotel and hostel operations.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
There were no factors that may affect future tax charges.
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BXTR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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