<p class="section-heading" id="el-4-0">Statement of Directors’ Responsibilities</p>
<p class="sub-section-heading" id="el-4-1">in respect of the Annual Report and the Financial Statements</p>
<p class="normal" id="el-4-2">The Directors are responsible for preparing the annual report and the consolidated and Company financial statements, in accordance with applicable law and regulations.</p>
<p class="normal" id="el-4-3">Company law requires the Directors to prepare consolidated and Company financial statements for each financial year. Under that law, the Directors are required to prepare the consolidated financial statements in accordance with IFRS as adopted by the European Union and applicable law Commission Delegated Regulation 2018/815 regarding the single electronic reporting format including Article 4 of the IAS Regulation. The Directors have elected to prepare the Company financial statements in accordance with IFRS as adopted by the European Union as applied in accordance with the provisions of the Companies Act 2014.</p>
<p class="normal" id="el-4-4">Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the assets, liabilities and financial position of the Group and Company and of the Group’s profit or loss for that year. In preparing the consolidated and Company financial statements, the Directors are required to:</p>
<ul class="bullet" id="el-4-5">
<li>select suitable accounting policies and then apply them consistently;</li>
<li>make judgements and estimates that are reasonable and prudent;</li>
<li>state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;</li>
<li>assess the Group’s and Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and</li>
<li>use the going concern basis of accounting unless they either intend to liquidate the Group or Company or to cease operations, or have no realistic alternative but to do so.</li>
</ul>
<p class="normal" id="el-4-6">The Directors are also required by the Transparency (Directive 2004/109/EC) Regulations 2007 and the Transparency Rules of the Central Bank of Ireland to include a management report containing a fair review of the business and a description of the principal risks and uncertainties facing the Group.</p>
<p class="normal" id="el-4-7">The Directors are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the assets, liabilities, financial position and profit or loss of the Company and which enable them to ensure that the financial statements of the Company comply with the provisions of the Companies Act 2014. The Directors are also responsible for taking all reasonable steps to ensure such records are kept by the Company’s subsidiaries which enable them to ensure that the financial statements of the Group comply with the provisions of the Companies Act 2014 and Article 4 of the IAS Regulation. They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility 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 Directors are also responsible for preparing a Directors’ Report that complies with the requirements of the Companies Act 2014.</p>
<p class="normal" id="el-4-8">The Directors are responsible for the maintenance and integrity of the corporate and financial information included on the Group’s and Company’s website www.dalatahotelgroup.com. Legislation in the Republic of Ireland concerning the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.</p>
<p class="heading-1" id="el-4-9"><strong>Responsibility statement as required by the Transparency Directive and UK Corporate Governance Code.</strong></p>
<p class="normal" id="el-4-10">Each of the Directors, whose names and functions are listed in the Board of Directors section of this Annual Report, confirm that, to the best of each person’s knowledge and belief:</p>
<ul class="bullet" id="el-4-11">
<li>The consolidated financial statements, prepared in accordance with IFRS as adopted by the European Union, and the Company financial statements, prepared in accordance with IFRS as adopted by the European Union as applied in accordance with the provisions of the Companies Act 2014, give a true and fair view of the assets, liabilities, and financial position of the Group and Company at 31 December 2024 and of the profit of the Group for the year then ended;</li>
<li>The Directors’ Report contained in the Annual Report includes a fair review of the development and performance of the business and the position of the Group and Company, together with a description of the principal risks and uncertainties that they face; </li>
<li>The Sustainability Statement contained in the Directors’ Report is prepared in accordance with ESRS and Article 8)4) of Regulation (EU) 2020/852 and our responsibilities for the Sustainability Statement are discussed in full in our statement of Directors‘ responsibilities for the Sustainability Statement; and</li>
<li>The Annual Report and financial statements, taken as a whole, provides the information necessary to assess the Group’s performance, business model and strategy and is fair, balanced and understandable and provides the information necessary for shareholders to assess the Company’s position and performance, business model and strategy.</li>
</ul>
<p class="normal" id="el-4-12">On behalf of the Board</p>
<table class="base-table" id="el-4-13"><tbody>
<tr data-row-no="0">
<td colspan="1">
<p class="heading-2"><strong>John Hennessy</strong></p>
<p class="normal">Chair</p>
</td>
<td colspan="1">
<p class="heading-2"><strong>Dermot Crowley</strong></p>
<p class="normal">Director</p>
</td>
</tr>
<tr data-row-no="1">
<td colspan="1">
<p class="normal">5 March 2025</p>
</td>
<td colspan="1">
</td>
</tr>
</tbody></table>
