Company number: 01601185 Charity number: 283945 Scottish Charity number: SC042351
The British Institute of Innkeeping Report and financial statements For the year ended 31 December 2025
The British Institute of Innkeeping
## Contents
For the year ended 31 December 2025
Reference and administrative information ...................................................................................... 1 Council’s annual report .................................................................................................................. 3 Independent auditor’s report ....................................................................................................... 14 Statement of financial activities (incorporating an income and expenditure account) ................... 19 Balance sheet ............................................................................................................................... 20 Consolidate statement of cash flows ............................................................................................ 21 Notes to the financial statements ................................................................................................. 22
The British Institute of Innkeeping
## Council’s Report
For the year ended 31 December 2025
Company number 01601185 Charity number 283945 Registered office and Office 3 Sentinel House operational address Ancells Business Park Harvest Crescent Fleet GU51 2UZ Country of registration : England & Wales, Scotland Country of incorporation: United Kingdom Council The Council members named below (who are the trustees of the BII under charity law) have served throughout the year and up to the date of this report unless otherwise stated. The appointment and retirement of Council members is governed by the Articles of Association. Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Amanda Hemming (Resigned on 6 Aug 2025) Chris Black Clive Price (Appointed on 9 Sept 2025) Gregory Mangham James Nye Jeremy Scorer Joanne Graham Katy-Anne Hamilton Kelly McCarthy Mark Robson (Chair) (Resigned on 9 Sept 2025) Martyn Cozens (Appointed on 6 Aug 2025) Piers Warne Stephen Owens Timothy Smith
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The British Institute of Innkeeping
## Council’s Report
## For the year ended 31 December 2025
||The trustees delegate|day to day management to the following senior|
|---|---|---|
||leadership team (SLT):||
||Steven Alton|Chief Executive Officer|
||Shila Singh|Head of Finance|
||Molly Davis|Head of Communications|
||Natalie Wickham|Head of Partnerships|
||Hannah Solomons|Head of Membership Development|
|Secretary|Shila Singh||
|Bankers|Barclays Bank||
||Leicester||
||LE87 2BB||
|Auditor|Sayer Vincent LLP||
||Chartered Accountants and Statutory Auditors||
||110 Golden Lane||
||LONDON||
||EC1Y 0TG||
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The British Institute of Innkeeping
## Council’s Report
For the year ended 31 December 2025
The Council present their report and the audited financial statements for the year ended 31 December 2025.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## Objectives and activities
## Purposes and aims
The BII’s principal object remains to advance the education and training of persons engaged, or preparing to be engaged, in a) the sale of beverages and/or the preparation or sale of food at premises licensed for the sale of intoxicating liquor; and/or b) ensuring regulatory compliance and/ or good operation in such premises. Professional standards, training and sharing best practice & innovation is at the heart of the approach of the BII.
In delivering the above object the BII has a very clear purpose to do all it can to keep pubs thriving at the heart of every community which brings together its key activities;
- Provision of clear and actionable information and insight through regular member emails (INNFocus), online business resources in the BII resource hub including interactive guides and our quarterly member magazine (BII News)
- Access to nine expert helplines giving critical independent advice with all key elements of our members’ businesses including legal, licensing, employment law, health & safety, Landlord & Pubco relationships and mental health
- Access to a network of Trusted Partners providing advice, products and services for our members to improve their businesses
- Deliver a series of national awards to recognise, celebrate and promote best practice across our sector; Licensee of the Year Award, National Innovation in Training Awards and our Sustainability Champions Awards
- National events providing networking opportunities for our members
- Through the BIIAB and the partnership with the Skills and Education Group, the provision of qualifications and apprenticeships for learners working in, or planning to work in the hospitality industry and other industries outside the hospitality industry in particular the care sector
- Provision of PEAT (Pre-Entry Awareness Training) for new industry entrants before they sign an agreement with a pub company or brewery, providing information they need to consider in particular their legal and operational responsibilities
- The BII has now gained BIIAB accreditation as a learning provider to provide training direct to members, direct provision now includes the BIIAB Level 2 Award for Personal Licence Holders and Level 1 Customer Service
- Provision of a growing network of BII Accredited Advisors providing independently assessed Chartered Surveyors, Accounts, Solicitors, Building Surveyors and F&F Valuers meeting the
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The British Institute of Innkeeping
## Council’s Report
## For the year ended 31 December 2025
highest professional standards to support our members through major commercial lifecycle events i.e. taking new agreements or major changes to existing ones
- Provision of support for industry initiatives including
- Running administrative services for the Pub Governing Body (PGB), the Pub Independent Rent Review Scheme (PIRRS) and the Pub Independent Conciliation and Arbitration Service (PICAS)
- Providing day to day support and running administrative services for the Home Office backed Best Bar None (BBN) Professional & Safer Venues scheme. The BBN scheme promotes and maintains an inclusive national Awards Scheme for all licensed premises across England, Wales, Scotland and Northern Ireland. The schemes’ aim is to promote responsible management and operation of alcohol licensed premises, improve standards in the night time economy, and reduce alcohol related crime and disorder in a town centre by building a positive relationship between the licensed trade, police and local authorities. Steven Alton is now Vice-Chair of BBN.
The Council reviews the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The Council reports the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Council ensure the charity’s aims, objectives and activities remained focused on its stated purposes.
The Council have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the Council consider how planned activities will contribute to the aims and objectives that have been set. The British Institute of Innkeeping does not raise funds specifically for fundraising and so does not use professional fundraisers.
## Achievements and performance
The charity’s main activities and who it tries to help are described below. All its charitable activities are undertaken to further The British Institute of Innkeeping’s charitable purposes for the public benefit.
## Membership and Member Services
This year our members faced yet further increasing pressures on their pub businesses. Escalating costs of doing business through inflationary increases further exacerbated by significant changes in Government taxation. In April 2025 increases to employers National Insurance Contributions (NICs), further rises in the national minimum wage and the reduction in Business Rates relief resulting in bills doubling, left only 1 in 3 profitable (insight through our member survey). This has directly resulted in 3 out of 4 pub operators reducing hours and employment in their pub businesses.
The impact of the cumulative tax burden our members now face is not only reducing employment opportunities but reducing spend with local suppliers, halting essential investment and slowing growth. We have made significant representation to Government on behalf and alongside our members meeting with Ministers, Officials and MPs making the case for fair taxation. The approach
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## Council’s Report
## For the year ended 31 December 2025
was supported by individual licensees contacting their local MP to get behind the case for pubs. We launched the #OurPub campaign that provided templated letters and a simple toolset to allow licensees, their teams, their suppliers and customers to contact their local MP. This approach supported by insight from our members and widespread media coverage cut through to key decision makers in Government.
A planned significant increase in Business Rates announced at the Autumn budget late in 2025, despite assurances of a full reform, threatened the continuation of pub businesses through significantly increased Business Rates bills. The Government has since cancelled this rise for the majority of pubs averting significant failure. Government stated that pubs warranted specific support due to the challenges they are facing, and we hope this long awaited recognition can be a first step on an approach to provide fair taxes and unlock our members pubs full potential providing vital local skilled employment, particularly under 25 year olds, restart investment and drive growth in every community. The BII team will continue to take every opportunity to share the realities for our members’ independent pubs through engaging at all levels across Government in addition to the BII’s membership of the Hospitality Sector Council.
Our members continue to face tough trading conditions in addition to cumulative taxation with changing consumer habits and ongoing inflationary increases in all costs of doing business. We expect their will be further failure of pub businesses ahead. This does present a threat to membership growth, however, despite these pressures and potential pub business failures there remains keen interest in the sector from private investment. As we have seen throughout the year, we see pub business failure, but sites are acquired or re-let to new operators of which there remains considerable demand. Member losses in 2025 have been rebalanced by new operators entering the sector and we would expect a similar position in the coming year. The BII team also has a clear plan to further expand its free trade membership via partnerships building on the success with a major drinks brand.
A core area of support for the BII is for new entrants to pubs ensuring they are getting the very best independent expert advise to secure solid foundations for their pub business. For prospective new licensees we provide membership free of charge pre-agreement as a specific benefit to pub groups who support estate membership, this is now over 20 groups. This ensures individuals enter pub businesses with sustainable business plans and are clear on all their rights & obligations in their contractual agreements. BII continues to provide Pre Entry Awareness Training (PEAT) which outlines all considerations to be taken into account before signing agreements including the vital step of securing expert advice. The BII Accredited Advisors provide access to a network of independent experts who have been accredited having proven the highest level of professional capabilities and experience. In addition to advice and support across all areas of their pub businesses we now offer very competitive APLH (Level 2 Personal Licence Holders Award) online training to allow members to secure their personal licensee quickly and costs effectively.
## Membership value
We regular survey our members and receive extensive feedback through our Membership Team who now make circa 60,000 calls per annum attempting to contact all members three times per year.
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The British Institute of Innkeeping
## Council’s Report
## For the year ended 31 December 2025
We regularly ask our members what they value most from membership. The highest ranked area has consistently been the access to independent expert advice which is delivered through 9 helplines across all areas of a pub business. Our own membership general helpline has received over 4200 calls, circa 400 to our Legal helpline, over 700 to HR advice and just under 400 to our Landlord and Pubco helpline. In addition, we have strengthened our BII Accredited Advisors network with 37 accountants, solicitors, chartered surveyors, building surveyors and fixture & fittings valuers. We will continue to use of our communications channels to signpost our members to our professional advice to support them make business critical decisions. Our Government representation, regular member communications and key sights remain highly valued in addition to being part of a professional trade body.
## Membership services development
Our services are focused in three key areas; support, develop and inspire.
-Support; Providing independent expert advice & actionable information.
-Develop; Professional development, training, skills, learning resources & professional standards -Inspire; Celebrating & sharing Innovation and best practice
We continue to review and develop all our core services engaging members feedback. One key area that is being significantly developed is the provision of training for members. The team have secured BIIAB accreditation this year as a recognised learning provider and have subsequently launched the BIIAB Level 2 Personal Licence Holders Award (APLH) through a new online learning platform. The launch has been successful with a strong first year of trading generating circa £180k from PEAT and APLH, growth of £55k on the prior year. We are targeting further growth in the coming year.
In addition to expanding the chargeable courses in our training offer we are also investing in foundational training courses of key competencies for our members. These short online courses developed with industry experts and with operator members will provide foundational training in core areas such as labour management, management & leadership, wellbeing, food and drink profitability and sustainability. These courses will be provided free of charge to members further developing the value of membership and will provide a first step on development pathways which will signpost to both qualifications and apprenticeships from the BIIAB.
The BII team has again delivered exceptional award platforms and events. Both the Licensee of the Year Award (LOYA) & Summer Event and the National Innovation Awards (NITAs) & the BII People Conference were hugely successful. Both awards are highly revered across sector and have significantly improved in the quality of the award processes. Both events were incredibly well attended with numbers inline with forecasts and event partners have remained supportive with many already committing to support in 2026. Both platforms provide a huge amount of content to share across our membership to inspire our members adopt new ways of working and best practice.
These platforms also allow us to build high quality relationships with key member operators who then support us with development of services and representation in events and in Government.
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The British Institute of Innkeeping
## Council’s Report
## For the year ended 31 December 2025
We recognise these individuals as formal BII Ambassadors who provide exceptional ‘voice of members’ to drive further engagement across our membership base. This group will be further developed in 2026 to support our growth in services and membership numbers.
## BIIAB Partnership
The BIIAB is the awarding organisation and end point organisation for work-based learning providers, FE Colleges and employers. They offer Qualifications, Apprenticeship Frameworks and End Point Assessments. The BIIAB, now formally part of the Skills and Education Group since March 2021, remains a strategic long-term partner of the BII. Following a significant leadership change of the Skills and Education Group the relationship remains strong and the two teams are working collaboratively to further develop opportunities for growth.
## Beneficiaries of our services
The BII aims to inspire, develop and support individuals in the licensed retail and hospitality industry as its primary beneficiaries. The BII continues to believe that the benefits derived by individuals in its focus on raising professional standards, recruiting, developing, and retaining talent alongside providing support, advice and guidance to individuals, provides a wider public benefit. These benefits will be further enhanced with additional services supporting skills training and professional development.
The BII remains passionate about the role its members and their pubs play in communities across the UK through local employment, providing skilled careers, supporting local suppliers & brewers and being an accessible, safe space for people to connect. Their role is supporting mental wellbeing and community connections irradicating loneliness and isolation remains critical. The BII has now partnered with the Licensed Trade Charity (LTC) to develop resilience in the pub sector with the LTC supporting personal resilience through its personal wellbeing services and the BII supporting business resilience. The partnership is working well with collaboration on several platforms and events.
The BII #OurPub campaign will continue to be used effectively to promote the wider social and community value of pubs alongside their clear economic and employment value. This approach will continue in the coming year as a positive platform and a call to action to engage local MPs, many new, for their support for the key measures needed to allow our members’ pubs to thrive.
BII continues to support Best Bar None Professional & Safer Venues ensuring that the public benefits from the schemes in improving standards and providing a safer night time economy through safer socialising. The scheme continues to expand across the UK and continues to have great success in achieving its aims of reducing alcohol related crime and disorder, reducing the harmful effects of binge drinking and improving knowledge and skills of individuals, and the enforcement and regulation agencies to help them responsibly manage licensed premises. In particular, the safety of all individuals in the late night economy is paramount within the aims of Best Bar None. The BII CEO is an active director and Vice Chair of the Best Bar None organisation.
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The British Institute of Innkeeping
## Council’s Report
## For the year ended 31 December 2025
## Financial review
In November 2024, the board had agreed the budget which was a small operating deficit for the year of £1.8k and against a backdrop of incredibly challenging conditions the team delivered a small operating deficit of £2.3k. The overall budget was for a surplus of £274k including the returns of from the sale of BIIAB, and against this we reported an overall surplus of £280k. The BII has consistently delivered small operating surpluses or breakeven over recent years deploying the full revenue streams of the organisation into the delivery of services recognising the challenges our members are navigating. This has been delivered whilst significantly improving the quality of delivery across all areas of membership, strengthening the core team and dealing with inflationary cost increases in delivering member services. We also continue to build reserves through the fixed and ongoing profit related returns from the sale of the BIIAB. This has provided financial resilience to cope with any material changes to the pub market and knock on impact to membership revenues. The organisation has strong controls, a clear focus on value for money and a plan for growth.
## Reserves
Reserves have grown strongly through exceptional gains through the sale of BIIAB. This has allowed the board to further strengthen the operational reserves to ensure the BII can navigate the challenging market conditions alongside its members.
It also delivers an investment surplus that is already being used in 2026 to establish new membership capabilities through investment in training. These capabilities, as part of a clear threeyear plan agreed with the board, will support further growth in training revenues and will be a key asset in growing the membership base. The investment will deliver an operational loss for 2026 as part of a three-year plan where trading deficit will be bought brought back to surplus by the end of year three.
The target level for reserves is £1.25m (2024 £1m) and is subject to an on-going review. Strong cash management has continued through this year which has allowed a further improvement in cash reserves to around £2.1m (2024 £1.9m). Free reserves held by the group were £1.96m (2024 £1.73m) (unrestricted funds less the net book value of tangible fixed assets) at the year end.
There were no further funds added to our investment portfolio during 2025, this was due to changes in the contract with the Skills and Education Group for the sale of BIIAB, alongside the investment in our new CRM and Website platform. The investment has been put in place to safeguard the charities reserves, counteracting inflationary costs and at the end of the year the value had increased by £140k (2024 £106k).
## Going concern
The council remain very pleased with the further improved cash and investment position in 2025. A small operating deficit, through accelerated investment in people, has supported the delivery of core membership services. Overall, the team continues to focus on effective and lean approach to operating cost. The team continue to work hard to further reduce overheads and implement new technologies to streamline processes wherever possible. The plans for further growth are well founded and the quality of the existing membership services provides a platform for growth.
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The British Institute of Innkeeping
## Council’s Report
## For the year ended 31 December 2025
The BII Team has strong relationships across the market and are making good progress expanding membership into regional pub groups with further groups being converted this year. Relationships with brands supporting free trade growth are strong and already yielding results. Even with the pressure on individual members and some business failure, the BII team are well positioned to continue growing their membership base.
Based on the above assessment the Council considers that there are no material uncertainties on the going concern assumption.
## Principal risks and uncertainties
In accordance with SORP 2015, the business risks of the BII and the steps taken to manage those risks are documented on a risk register, which is reviewed by the management team and presented to Council. Council is satisfied that the risks are managed adequately. Risks are graded in terms of both potential financial impact and likelihood of occurrence.
One of the biggest risks remains the loss of members as pub businesses potentially fail due to the cost of doing business, with escalating costs in energy, food & drink, labour and additional Government taxation. The sector has actually seen relatively low failure so far with high interest in both acquiring and operating pubs. We are keeping this under regular review and have budgeted for a modest level of lost members in our free trade membership portfolio.
Overall membership continues to grow, and the team have delivered agreements with the larger pub groups supporting their licensees through centrally paid membership which has been secured on multiyear commitments. This also supports BII’s ability to provide free membership and access to all our independent expert advice to prospective licensees prior to taking a pub agreement. The membership base remains broadly split between free trade, leasehold and tenanted licensees providing further resilience in the longer term.
Privacy, data protection and cyber security risks, while rated as a low possibility, still carry severe implications. These continue to be addressed by strict system controls, adhering to guidance and regulation under the Data Protection Act and team wide training.
## Plans for the future
The BII team has a clear three-year strategic plan and remains focused on exploring new ways to fulfil its purpose whilst ensuring its core membership deliverables are maintained to the very highest standard. Checking in with members and gaining their feedback is critical to ensure members priorities are addressed, the growth in the membership team has significantly accelerated this. The whole team are committed to long term growth of membership and are engaged in multiple initiatives to deliver this. The team continues to aim to increase membership in the medium term to 20,000 members and is confident the core platforms and capabilities can all be scaled to deliver this particularly with the recent investment in new digital platforms to enhance member experience and value.
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The British Institute of Innkeeping
## Council’s Report
## For the year ended 31 December 2025
The development of our training offer for members is a critical focus area for the BII team in 2026. As our members face increasing costs of labour through national minimum wage and employer National Insurance Contributions (NICs) they are being forced to reduce the size of their teams. The need to have their teams better trained and cross trained allowing them to be flexibly deployed across the pub business is essential. The BII team have invested in a new online training platform and a number of key individuals have had to undertake specific training to allow accreditation as a BIIAB training provider. 2026 will see further investment in this platform.
Trusted Partners remain an important element of our membership offer providing expertise, products and services to improve our members businesses. We continue to develop deeper relationships with our core partners and seek out additional partners for new capabilities. In addition the BII Awards and events remain key platforms to recognise, celebrate and share innovation & best practice. The event quality continues to develop each year which has also improved financial performance whilst always ensuring excellent value for members and partners.
We have focused on enhancing engagement with members and good progress has been made. This remains a key focus in the coming year to ensure all off our members are engaged with our services and feel connected to their membership organisation. Our new team members and improved technology platform will enable this to be delivered effectively.
A key strategic challenge remains for our members which is the attraction, development and retention of talent particularly with financial constraints limiting the size of teams. The BII’s membership offer for team members, BII Workforce, has continued to provide a platform to inspire, support and develop their careers and retention to the sector. The platform is beginning to build membership and remains a key focus area for the coming year ahead.
## Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on 1 December 1981 and registered as a charity on 11 February 1982. The charity is registered under the name The British Institute of Innkeeping and it trades under the title of BII.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
All the Council give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.
The members have delegated the day to day running of the BII to the National Council. The council consists of a Chair, 3 Regional chairs and 6 industry experts.
Council delegates to the Chief Executive the day to day management and direction of the BII’s business, together with the right to appoint and remove such paid officers and employees as he/she
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The British Institute of Innkeeping
## Council’s Report
For the year ended 31 December 2025
may deem necessary for the purposes of the BII together with the right to prescribe their respective duties and remuneration.
Committees and Advisory Groups are appointed by Council from time to time to exercise such powers and to perform such duties under the control of Council as may be delegated to them by Council.
## Appointment of Council
The BII is governed by its National Council, which is formed of Statutory Members who hold office in accordance with the Articles of Association. For the purposes of company law the members of Council are treated as the directors mentioned in that section. All directors of the BII are trustees of the charity.
## Trustee induction and training
New Council members receive formal training about the roles and responsibilities of trustees generally. They are also issued with comprehensive documentation about all aspects of the BII's operations.
Refresher training continues to be available on request for any Council member. Additionally, whenever new legislation affecting the BII is introduced the full National Council are appraised of the potential impact of the changes.
## Related parties and relationships with other organisations
The BII has the following relationships with related parties, subsidiaries and other connected organisations:
- BII - A private company limited by guarantee number 4310751 and is a dormant company.
- BIIBusiness Limited - A company limited by share capital number 2835362 and is the trading company for the BII. The single issued share is held by the BII.
- BIIAB Qualifications Limited is owned by the Skills and Education Group. A long-term partnership agreement is in place to jointly promote and sell qualifications and apprenticeships to the benefit of both parties. Steve Alton CEO of the BII is a trustee on the Skills and Education Board.
## Remuneration policy for key management personnel
The aim of the BII’s remuneration policy is to ensure BII achieves best value whilst ensuring it can attract the best talent for its key roles. Salary levels of key management personnel are benchmarked against pay levels in similar charitable organisations but also with organisations in the licensed retail sector. The remuneration benchmark is the mid-point range for similar roles but can be adjusted for additional responsibilities or specialised skills. Salaries are reviewed annually and normally increased in accordance with average earnings.
## Funds held as custodian trustee on behalf of others
The BII does not hold any funds on behalf of other organisations.
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The British Institute of Innkeeping
## Council’s Report
For the year ended 31 December 2025
## Statement of responsibilities of the Council
The Council (who are also directors of The British Institute of Innkeeping for the purposes of company law) are responsible for preparing the Council’s annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Council to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and group and of the incoming resources, the application of resources, including the income and expenditure, of the charitable company or group for that period. In preparing these financial statements, the Council are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The Council are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Council are aware:
- There is no relevant audit information of which the charitable company’s auditors are unaware
- The Council have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information
The Council are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2025 was 11 (2024: 12). The Council are members of the charity, but this entitles them only to voting rights. The Council have no beneficial interest in the charity.
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The British Institute of Innkeeping
## Council’s Report
For the year ended 31 December 2025
## Auditor
Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.
The Council’s annual report has been approved by the Council on 20 May 2026 and signed on their behalf by
Clive Price BII Chair
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Independent auditor’s report
To the members of
## The British Institute of Innkeeping
## Opinion
We have audited the financial statements of The British Institute of Innkeeping (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2025 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, 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 FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- Give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 December 2025 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011
## Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the group financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Council's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on The British Institute of Innkeeping ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Council with respect to going concern are described in the relevant sections of this report.
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Independent auditor’s report
To the members of
The British Institute of Innkeeping
## Other Information
The other information comprises the information included in the Council’s annual report, other than the group financial statements and our auditor’s report thereon. The Council is responsible for the other information contained within the annual report. Our opinion on the group 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 group 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 group 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.
## Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- The information given in the Council’s annual report for the financial year for which the financial statements are prepared is consistent with the financial statements
- The Council’s annual report has been prepared in accordance with applicable legal requirements
## Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Council’s annual report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:
- Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
- The parent charitable company financial statements are not in agreement with the accounting records and returns; or
- Certain disclosures of Council members’ remuneration specified by law are not made; or
- We have not received all the information and explanations we require for our audit; or
- The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the Council’s annual report and from the requirement to prepare a strategic report.
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Independent auditor’s report
To the members of
## The British Institute of Innkeeping
## Responsibilities of the Council
As explained more fully in the statement of Council’s responsibilities set out in the Council’s annual report, the Council members (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Council determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Council is responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Council either intends to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
## Auditor’s responsibilities for the audit of the financial statements
We have been appointed auditor under the Companies Act 2006 and section 151 of the Charites Act 2011 and report in accordance with those Acts.
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 auditor’s 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 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 are set out below.
## Capability of the audit in detecting irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
16
Independent auditor’s report
## To the members of
## The British Institute of Innkeeping
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators where applicable.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
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 is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## Use of our report
This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s 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 charitable company and the charitable
17
Independent auditor’s report
To the members of
The British Institute of Innkeeping
company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Jonathan Orchard (Senior statutory auditor)
## 1 June 2026
for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG
Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006
18
The British Institute of Innkeeping
Consolidated statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 December 2025
|Note
Income from:
3
4
6
7
Net movements in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income before other recognised gains and losses
Gains on disposal of subsidiary
Net income for the year
Raising funds
Total expenditure
Charitable activities
Membership
Net investment revaluation
Interest
Total income
Expenditure on:
Donations and legacies
Charitable activities
Other trading activities
Membership|2025
Total
£
-
1,150,774
827,541
11,012
1,989,327
264,790
1,726,908
1,991,698
(2,371)
142,321
140,187
280,137
280,137
1,836,353
2,116,490|2024
Total
£
11,333
1,123,659
671,799
6,305|
|---|---|---|
|||1,813,096|
|||231,516
1,616,336|
|||1,847,852|
|||(34,756)
225,241
106,312|
|||296,797|
|||296,797
1,539,556|
|||1,836,353|
There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed above. All funds are unrestricted.
The gain on disposal of subsidiary is the net proceeds in the year from the sale of BIIABQL to the Skills and Education Group which is a five year deal. The income comes from two streams a fixed consideration and a profit share.
19
The British Institute of Innkeeping
Company no. 1601185
## Balance sheets
## As at 31 December 2025
|Note
Fixed assets:
12
13
14
Current assets:
15
Liabilities:
16
Total unrestricted funds
Total assets less current liabilities
Debtors: amounts falling due within one year
Funds:
Cash at bank and in hand
Debtors: amounts falling due after one year
Investments
Tangible assets
Total funds
Creditors: amounts falling due within one year
Net current assets
Total net assets
Unrestricted income funds:
General funds
Subsidiary trading funds|2025
2024
£
£
152,799
104,160
1,728,919
1,588,732
110,000
262,466
The group|2025
2024
£
£
152,799
104,160
1,728,919
1,588,732
110,000
262,466
The group|2025
2024
£
£
152,799
104,160
1,728,920
1,588,733
110,000
262,466
The charity|2025
2024
£
£
152,799
104,160
1,728,920
1,588,733
110,000
262,466
The charity|
|---|---|---|---|---|
||1,991,718
461,361
357,692|1,955,358
263,530
284,112|1,991,719
538,407
54,727|1,955,359
242,411
122,908|
||819,053
694,281|547,642
666,647|593,135
468,363|365,319
484,324|
||124,772|(119,004)|124,772|(119,005)|
||2,116,490|1,836,353|2,116,491|1,836,354|
||2,116,490|1,836,353|2,116,491|1,836,354|
||2,116,490
-|1,836,353
-|2,116,491
-|1,836,354
-|
||2,116,490|1,836,353|2,116,491|1,836,354|
||2,116,490|1,836,353|2,116,491|1,836,354|
The surplus of the Charity for the year ended 31 December 2025 was £254,622 (2024: surplus - £293,640).
Approved by the trustees on 20th May 2026 and signed on their behalf by
Clive Price Chairman
20
The British Institute of Innkeeping
## Consolidated statement of cash flows
## For the year ended 31 December 2025
|Note
£
£
18
(50,989)
11,012
168,531
(54,974)
-
124,569
73,580
284,112
19
357,692
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
2025
Cash flows from operating activities
Net cash provided by investing activities
Net cash used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of fixed assets
Net proceeds from sale of subsidiary
Purchase of Investments|Note
£
£
18
(50,989)
11,012
168,531
(54,974)
-
124,569
73,580
284,112
19
357,692
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
2025
Cash flows from operating activities
Net cash provided by investing activities
Net cash used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of fixed assets
Net proceeds from sale of subsidiary
Purchase of Investments|Note
£
£
18
(50,989)
11,012
168,531
(54,974)
-
124,569
73,580
284,112
19
357,692
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
2025
Cash flows from operating activities
Net cash provided by investing activities
Net cash used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of fixed assets
Net proceeds from sale of subsidiary
Purchase of Investments|£
£
57,776
6,305
277,233
(101,064)
(550,000)
(367,526)
(309,751)
593,863
284,112
2024|£
£
57,776
6,305
277,233
(101,064)
(550,000)
(367,526)
(309,751)
593,863
284,112
2024|
|---|---|---|---|---|
||||||
|||357,692||284,112|
21
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
## 1 Accounting policies
- a) Basis of preparation and statutory information
The British Institute of Innkeeping is a charitable company limited by guarantee and is incorporated in the United Kingdom. The registered office address (and principal place of business) is Office 3 Sentinel House, Ancells Business Park, Harvest Crescent, Fleet GU51 2UZ.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
The financial statements for 2025 consolidate the results of the charitable company and its wholly-owned subsidiary BIIBusiness Ltd on a line by line basis. Transactions and balances between the charitable company and its subsidiaries have been eliminated from the consolidated financial statements. Balances between the two companies are disclosed in the notes of the charitable company's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charitable company itself is not presented because the charitable company has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.
Key judgements that the charity has made which have a significant effect on the accounts include discounted long term debtors receivable from the sale of BIIAB Qualifications Limited.
## b) Public benefit entity
The charitable company meets the definition of a public benefit entity under FRS 102.
## c) Going concern
The Council has taken steps to reposition the group’s business model to improve the long term financial position. Focus has been given to the growth of membership, cost efficiencies and identification of new business opportunities. As the Council considers the group is able to pay their debts as they fall due for a period for 12 months from signing these accounts, the going concern basis remains appropriate. The Council has considered there are no material uncertainties on the group's operations or on the going concern assumption.
## d) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Both fixed consideration and profit share received from the sale of the Awarding Body to the Skills and Education Group on 28th February 2021 are included in gains on disposal of subsidiary.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
22
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
- 1 Accounting policies (continued)
- e) Donations of gifts, services and facilities On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
- f) Allocation of support costs Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.
Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity.
- Membership
## 100%
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
- g) Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
## h) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
||Computer equipment|33%|
|---|---|---|
||Computer systems and database|50%|
||Fixtures and fittings|20%|
||Cycle to work|33%|
## i) Investments in subsidiaries
Investments in subsidiaries are at cost.
## j) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued profit share income from the sale of BIIAB Qualifications limited has been valued with a discount rate of 10% to reflect the net present value.
- k) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
23
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
- 1 Accounting policies (continued)
- l) Creditors and provisions
- Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## m) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## n) Pensions
The Institute operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Institute in an independently administered fund. The pension cost charge represents contributions payable under the scheme by the Institute to the fund. The Institute has no liability under the scheme other than for the payment of those contributions.
## o) Gains on disposal of subsidiary
These are calculated as the excess of discounted receipts over related discounted costs.
- 2 Parent charity results for the year
|2
Parent charity results for the year|||
|---|---|---|
|3
Donations and legacies
4
Costs of raising funds
Gains on disposal of subsidiary
Expenditure
Staff costs
Gift aid donations from subsidiary undertakings
Other corporate donations
Turnover
Net result of the charity
Events
Other costs
Hosting Fees|2025
Total
£
1,681,539
(1,569,238)|2024
Total
£
1,546,434
(1,478,035)|
||112,301
142,321|68,399
225,241|
||25,515|3,157|
||280,137|296,797|
||2025
Total
£
-|2024
Total
£
11,333|
||-|11,333|
||2025
Total
£
15,000
11,310
235,147
3,333|2024
Total
£
15,000
15,790
196,101
4,625|
||264,790|231,516|
24
The British Institute of Innkeeping
## Notes to the financial statements
## For the year ended 31 December 2025
5 Income from trading subsidiaries
The wholly owned trading subsidiary BIIBusiness, which is incorporated in the United Kingdom, donates taxable profits to the Institute by gift aid. A summary of their trading results is shown below.
BIIBusiness Ltd undertakes the trading activities of the Institute.
Summary profit and loss accounts
|Summary profit and loss accounts|||
|---|---|---|
|Turnover
Contribution by BII
Cost of sales
Gross profit
Interest receivable
Administrative expenses
Net (loss)/profit
Taxation
Donation to the Institute
Retained in subsidiary
The assets and liabilities of the subsidiaries at 31 December:
Current assets
Aggregate share capital and reserves
Creditors: amounts falling due within one year|BIIBusiness
£
768,581
-
(422,460)
346,121
-
(320,606)
25,515
-
(25,515)
-
407,860
(407,860)
-
-
2025|BIIBusiness
£
654,556
-
(381,702)
2024|
|||272,854
-
(269,697)|
|||3,157
-
(3,157)|
|||()|
|||264,936
(264,936)|
|||-|
|||-|
25
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
6 Analysis of charitable expenditure (current year)
## Charitable
|2025
Staff costs (Note 8)
Property and office admin costs
Member benefits
Training
Staff travel and motoring costs
Marketing
Events
Professional fees
Council meetings and expenses
Membership processing costs
Other costs
Depreciation and loss on disposal of fixed assets
Support costs
Governance costs
Total expenditure 2025|Membership
£
633,486
49,836
167,657
30,647
19,360
10,590
15,977
13,600
-
5,655
-
6,336
953,144
747,148
26,616
1,726,908|Governance
costs
£
-
-
-
-
-
-
-
19,390
7,226
-
-
-
26,616
-
(26,616)
-|Support
costs
£
563,516
132,173
-
-
28,185
-
-
-
-
-
23,274
-
747,148
(747,148)
-
-|2025
Total
2024
Total
£
£
1,197,002
1,120,778
182,009
218,531
167,657
153,646
30,647
7,371
47,545
42,156
10,590
7,738
15,977
17,901
32,990
20,452
7,226
10,850
5,655
3,718
23,274
2,264
6,336
10,931
1,726,908
1,616,336
-
-
-
-
1,726,908
1,616,336|
|---|---|---|---|---|
26
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
## 6b Analysis of charitable expenditure (prior year)
## Charitable
2024
|Staff costs (Note 8)
Property and office admin costs
Member benefits
Consultancy - new qualifications growth strategy
Staff travel and motoring costs
Marketing
Events
Professional fees
Council meetings and expenses
Membership processing costs
Other costs
Depreciation and loss on disposal of fixed assets
Support costs
Governance costs
Total expenditure 2024|Membership
£
590,124
61,627
153,646
7,371
16,362
7,738
17,901
-
-
3,718
-
10,931
869,418
705,405
41,513
1,616,336|Governance
costs
£
10,211
-
-
-
-
-
-
20,452
10,850
-
-
-
41,513
-
(41,513)
-|Support
costs
2024
Total
£
£
520,443
1,120,778
156,904
218,531
-
153,646
-
7,371
25,794
42,156
-
7,738
-
17,901
-
20,452
-
10,850
-
3,718
2,264
2,264
-
10,931
705,405
1,616,336
(705,405)
-
-
-
-
1,616,336|
|---|---|---|---|
27
The British Institute of Innkeeping
## Notes to the financial statements
## For the year ended 31 December 2025
- 7 Net income for the year
|This is stated after charging|Group||
|---|---|---|
||2025|2024|
||£|£|
|Depreciation|6,335|10,931|
|Operating lease rentals:|||
|Property|54,313|53,737|
|Other|4,287|5,651|
|Auditors' remuneration (excluding VAT):|||
|Audit|15,750|15,363|
8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
|Staff costs were as follows:|||
|---|---|---|
|Salaries and wages
Social security costs
Redundancy and termination costs
Freelance & Temporary staff
Other forms of employee benefits
Employer’s contribution to defined contribution pension schemes|2025
£
1,001,790
-
101,166
74,014
-
35,032|2024
£
932,017
12,681
81,641
75,137
-
34,302|
||1,212,002|1,135,778|
The following number of employees received employee benefits (excluding employer pension costs and national insurance) during the year between:
|national insurance) during the year between:|||
|---|---|---|
||2025|2024|
||No.|No.|
|£60,000 - £69,999|3|1|
|£70,000 - £79,999|-|1|
|£80,000 - £89,999|1|1|
|£160,000 £169,998|-|-|
|£170,000 £179,999|-|1|
|£180,000 £189,999|1|1|
The total employee benefits including pension contributions and employer's national insurance of the key management personnel were £617k (2024: £575k).
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).
Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £588 (2024 £1,812) relating to attendance at meetings of the trustees.
28
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
## 9 Staff numbers
The average number of employees (head count based on number of staff employed) during the year was as follows:
|Membership
Support
Governance
Trading activities|2025
No.
17.7
7.3
1.0
0.1|2024
No.
16.2
7.0
1.0
0.1|
|---|---|---|
||26.1|24.3|
The full time equivalents number of employees (head count based on a 35 hour week) during the year was as follows:
|Membership
Support
Trading activities
Governance|2025
No.
16.3
6.3
1.0
0.1|2024
No.
15.0
6.3
1.0
0.1|
|---|---|---|
||23.7|22.4|
29
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
## 10 Related party transactions
Steven Alton, CEO of BII is on the Skills and Education Group board. BII sold BIIAB Qualifications to the Skills and Education Group on 28th Feb 2021. BII will receive fixed and profit share consideration. In 2025 BII received £100,000 in relation to the fixed consideration and consultancy fees (2024: £100,000).
Accrued income for future fixed consideration at the year end was £62,092 (2024 £130,393)
Accrued income for profit share at the year end was £210,000 (2024 £310,995)
During the year BII recharged £320,606 (2024: £269,976) to BIIBusiness for management and administration support. At the end of the year BIIBusiness owed BII £181,940 (2024: £82,613).
During the year BII paid KAM Media £0 (2024 £2,250 + VAT) where a trustee is the sole director. £0 was outstanding at the year end and all transactions were carried out on an arms length basis.
During the year BII paid Amanda Hemming £4,172 (2024 £5,456) where a trustee has been selected as a judge for the Licensee of the Year award. £0 was outstanding at the year end and all transactions were carried out on an arms length basis.
During the year The Opportunity Provider Ltd (HIT Training) paid the BII £5,750 +VAT as a Trusted Partner fee (2024 £5,500 + VAT) and £6,000 + VAT for NITA awards partnership (2024 £6,000 + VAT) where a Jeremy Scorer is a BII trustee and an senior employee of The Opportunity Provider Ltd. £0 was outstanding at the year end and all transactions were carried out on an arms length basis.
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
## 11 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity's trading subsidiaries gift aid available profits to the parent charity.
30
The British Institute of Innkeeping
Notes to the financial statements
## For the year ended 31 December 2025
## 12 Tangible fixed assets
The group
|The group
Tangible fixed assets|||||
|---|---|---|---|---|
|Cost
At the start of the year
Additions in year
Disposals
At the start of the year
Disposals
Charge for the year
At the end of the year
At the start of the year
Depreciation
At the end of the year
Net book value
At the end of the year|Computer
systems &
database
£
182,020
54,245
-
236,265|Computer
equipment
£
31,953
-
31,953|
Cycle to
Work
£
5,130
729
(496)
5,363|Total
£
219,103
54,974
(496)
273,581|
||84,291
780
-
85,071|27,105
3,243
-
30,348|3,547
2,312
(496)
5,363|114,943
6,335
(496)
120,782|
||151,194|1,605|-|152,799|
||97,730|4,847|1,583|104,160|
All of the above assets are owned by the charity & used for charitable purposes.
## 13 Investments
|Investments|||||
|---|---|---|---|---|
|At the start of the year
Additions in year
Investment gain
At the end of the year|2025
2024
£
£
1,588,732
932,420
-
550,000
140,187
106,312
1,728,919
1,588,732
The group||2025
2024
£
£
1,588,733
932,421
-
550,000
140,187
106,312
1,728,920
1,588,733
The charity||
||1,728,919|1,588,732|1,728,920|1,588,733|
31
The British Institute of Innkeeping
## Notes to the financial statements
## For the year ended 31 December 2025
14 Debtors: amounts falling due after one year
|Debtors: amounts falling due after one year|||||
|---|---|---|---|---|
|Accrued income|2025
2024
£
£
110,000
262,466
110,000
262,466
The group||2025
2024
£
£
110,000
262,466
110,000
262,466
The charity||
||110,000|262,466|110,000|262,466|
This represents proceeds from Skills and Education Group over the next 3 years for the sale of the awarding body . BII is also entitled to a portion of profits of BIIAB up to 2028. However, the profit share cannot currently be ascertained with reasonable certainty, and is therefore a contingent asset and is not recognised as income as at the balance sheet date. The profit share is recognised when the profit has been confirmed.
15 Debtors: amounts falling due within one year
|Debtors: amounts falling due within one year|||||
|---|---|---|---|---|
|Accrued Income
Amounts due from group undertakings
Prepayments
Trade debtors|2025
2024
£
£
169,534
163,509
-
-
164,989
35,838
126,838
64,183
461,361
263,530
The group||2025
2024
£
£
91,502
78,431
181,940
82,614
164,989
35,838
99,976
45,528
538,407
242,411
The charity||
||461,361|263,530|538,407|242,411|
32
The British Institute of Innkeeping
## Notes to the financial statements
## For the year ended 31 December 2025
## 16 Creditors: amounts falling due within one year
|Creditors: amounts falling due within one year|||||
|---|---|---|---|---|
|Pension
Accruals
Taxation and social security
VAT
Trade creditors
Deferred income|2025
2024
£
£
30,228
49,255
26,600
36,720
53,982
36,810
66,482
36,260
21,826
14,750
495,163
492,852
694,281
666,647
The group||2025
2024
£
£
14,085
32,731
26,601
36,720
53,982
36,810
44,732
23,231
21,826
14,750
307,137
340,082
468,363
484,324
The charity||
||694,281|666,647|468,363|484,324|
## 17 Deferred income
Deferred income comprises advance payments for services not yet delivered as well as subscription income received which relates to a future period.
|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year|2025
2024
£
£
492,852
461,103
(492,852)
(461,103)
495,163
492,852
495,163
492,852
The group|2025
2024
£
£
492,852
461,103
(492,852)
(461,103)
495,163
492,852
495,163
492,852
The group|2025
2024
£
£
340,082
332,457
(340,082)
(332,457)
307,137
340,082
307,137
340,082
The charity|2025
2024
£
£
340,082
332,457
(340,082)
(332,457)
307,137
340,082
307,137
340,082
The charity|
|---|---|---|---|---|
||495,163|492,852|307,137|340,082|
## 18 Reconciliation of net income to net cash flow from operating activities
|Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
Other non-cash movements relating to disposals
Disposal of subsidiary
Gains on investment
Dividends, interest and rent from investments
(Increase) in debtors
Increase in creditors
Net cash provided by / (used in) operating activities|2025
£
280,137
6,335
-
(168,531)
(140,187)
(11,012)
(45,365)
27,634|2024
£
296,797
10,931
5,657
(277,233)
(106,312)
(6,305)
50,612
83,628|
|---|---|---|
||(50,989)|57,775|
33
The British Institute of Innkeeping
## Notes to the financial statements
## For the year ended 31 December 2025
## 19 Analysis of cash and cash equivalents
|Analysis of cash and cash equivalents||||
|---|---|---|---|
|Cash at bank and in hand
Total cash and cash equivalents|At 1 January
2025
£
284,112|
Cash flows
£
73,580|£
357,692
At 31
December
2025|
||284,112|73,580|357,692|
## 20
## Operating lease commitments
The group and charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
|follows for each of the following periods:|||||
|---|---|---|---|---|
|One to five years
Less than one year|2025
2024
£
£
40,049
43,157
160,222
-
200,271
43,157
Buildings||2025
2024
£
£
4,287
5,651
2,720
7,007
7,007
12,658
Other||
||200,271|43,157|7,007|12,658|
## 21
## Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
34