BEACH RESORTS INVESTMENT LIMITED

• ⚠

  Annual accounts overdue

  Due 2026-03-31.

• ⚠

  Material uncertainty over going concern

  However, as no legally binding agreement to extend the maturity date of the bank loan beyond the going concern period was reached before the issue date of this Annual Report and the Company is not forecast to have sufficient cash to be able to repay the bank loan as it falls due in July 2025, the Directors have assessed that these conditions indicate the existence of a material uncertainty which may cast significant doubt about the Group's and the Company's ability to continue as a going.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“However, as no legally binding agreement to extend the maturity date of the bank loan beyond the going concern period was reached before the issue date of this Annual Report and the Company is not forecast to have sufficient cash to be able to repay the bank loan as it falls due in July 2025, the Directors have assessed that these conditions indicate the existence of a material uncertainty which may cast significant doubt about the Group's and the Company's ability to continue as a going.”

Group structure

1. BEACH RESORTS INVESTMENT LIMITED · parent
   1. White Sands Beach Resorts Limited 99.9996% · Zanzibar · Operation of a hotel resort
   2. Unique Hotel Services s.r.o. 100% · Czech Republic · Service Company

Significant events

• “repayment terms of part of the related party loans in amount of USD 3 000 thousand were prolonged till March 2026, which means that all the related party loans are now repayable in March 2026”
• “The breach of the covenant related to the bank loan was waived by bank. Therefore, no default was triggered.”
• “On 14 October 2024, the registered office address changed from 10 Queen Street Place London EC4R 1AG United Kingdom to C/O Buzzacott LLP 130 Wood Street London EC2V 6DL United Kingdom.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

1

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +2.4%

  £11,131,950 → £11,397,331

• Cash

  +63.6%

  £1,183,840 → £1,936,249

• Net assets

  +28.7%

  -£11,613,788 → -£8,283,914

• Employees

  -0.3%

  288 → 287

• Operating profit

  -71.2%

  £6,693,106 → £1,928,836

• Profit before tax

  -199.9%

  £4,224,611 → -£4,218,681

• Wages

  +7.1%

  £1,132,691 → £1,212,750

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers