SMITH BROS. (CAER CONAN) WHOLESALE LIMITED

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

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Hart Shaw LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“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 company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. SMITH BROS. (CAER CONAN) WHOLESALE LIMITED · parent
   1. Prime Home Energy Ltd 100% · UK
   2. Smith Brothers Rotherham Limited 100% · UK

Significant events

• “On 1st August 2025, the company's immediate parent company; Sorb Holdings Limited shares were purchased as part of an Employee Ownership Trust.”
• “As Sorb Holdings Limited was purchased by an Employee Ownership Trust, the transaction will be financed by group companies, the payment terms are as follows; • £2m paid on completion • £7.5m of deferred payments over a 15 year period.”
• “As part of this transaction, 20,175 B shares were issued and purchased by management of the group for a value of £295,766.”
• “Furthermore, as part of the transaction, the company paid dividends of £1,320,000 to Sorb Holdings Limited.”
• “In addition to this, a further dividend of £1,000,000 was declared 23 September 2025.”

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

Filings

9

last 12 months

Capital events

2

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  -21.9%

  £36,262,998 → £28,326,194

• Cash

  -32.3%

  £5,233,051 → £3,543,131

• Net assets

  -1.6%

  £13,301,176 → £13,087,939

• Employees

  -2.2%

  45 → 44

• Operating profit

  -84%

  £2,356,906 → £376,664

• Profit before tax

  -80.8%

  £2,415,073 → £463,808

• Wages

  -2.3%

  £1,677,727 → £1,638,805

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers