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Dear Alex, I was introduced to your name some months ago by Adam Rackley who manages the SVS Dowgate Cape Wrath Fund. I am a retired investment manager, latterly with Quilter Cheviot from which I retired in March 2020. It was Adam who told me about your note on Loungers in which I have been a shareholder since flotation. Like you, I believe the company is under-appreciated by investors although the catalyst for an improvement in valuation is largely dependent on sentiment towards smaller UK companies and that shows no sign of turning upwards.

In case you are unaware, I want to draw your attention to today’s Times newspaper (21st October) in which there is an article on hospitality business rates that are set to quadruple when the current relief ends in March of next year. Are you aware of this and, if so, have you discussed this matter with Loungers management? A letter has been written to the Chancellor from 170 businesses in the hospitality industry calling on the government to act as a matter of some urgency. I appreciate that no one knows for sure what next week’s budget will bring, other than the well-signposted increase in capital taxes, but I flag this just in case it becomes an issue both for Loungers and others in the sector.

Kind regards

Phillip

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Hi Phillip, I am certainly no expert on business rates, but I understand that the rates relief you are referring to is capped at £110,000 per business per annum, and that one "business" for this purposes includes all sites held by companies in the same group, so I think this relief is only worth £110k per annum to Loungers and thus would make very little difference to them if removed. It would actually hurt small local businesses much more proportionately. See here for more detail https://www.gov.uk/guidance/business-rates-relief-202425-retail-hospitality-and-leisure-scheme#:~:text=5.-,The%202024%2F25%20Retail%2C%20Hospitality%20and%20Leisure%20Business%20Rates%20Relief,and%20delivery%20of%20the%20policy.

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Thanks both. Delighted to host such erudite discussion.

Indeed, the general prevailing theme about the hostile economic and regulatory environment for the hospitality industry is that pressures hit SMEs even harder than large businesses.

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Interesting. Looking at the menu and especially the beers (one Spanish, one Italian, Corona the Mexican), it looks like they are taking share from pubs by offering a more Latin and fancy theme at least in the food. This would explain them doing well on the like for like sales and pubs struggling with the old UK pub image.

I think it is key to understand the customer more to understand what is happening. Interesting. Living in Spain, I would love a proper English or Irish pub in my area, but I guess the Brits love something more exotic like Loungers. I like the idea!

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Many thanks for your comment, Olivier.

I think you are onto something, in terms of the modern, international appeal of Lounge.

Management have commented that the eclectic menu gives them plenty of flexibility to adapt to changing tastes over time. They are not committed to just one cuisine, and can easily test new dishes and swap in something different when they refresh the menu every six months or so.

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Mike, thank you for your detailed reply, it is really appreciated.

Kind regards

Phillip

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