By Jon Robinson Macdonald Hotels & Resorts slumped back into the red during its latest financial year as it battled a rise in its costs. The group, which is headquartered in East Kilbride, Scotland, has reported a pre-tax loss of £3.5m for the year to 28, September, 2023, after having posted a pre-tax profit of £44.5m in the prior 12 months. Macdonald Hotels’ profit was boosted in 2022 after the sale of its Holyrood and Manchester hotels for a total of £45.8m. The last time the group reported a pre-tax loss of the £5.7m it posted for the year to 30 September, 2021. Newly-filed accounts with Co…