L.H.D.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

Consolidated group

Auditor

Lovewell Blake LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' 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 group and parent 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. L.H.D.LIMITED · parent
   1. L.H.D. Marine Supplies Limited 100% · England and Wales
   2. H. Williamson & Sons (Scalloway) Limited 60% · Shetland
   3. Adenia Fishing Co. Limited 60% · Shetland

Significant events

• “Subsequent to the year-end, the Group increased their shareholding in two existing investments as detailed in note 33 on page 38 of the financial statements.”
• “On 1 October 2024, the group acquired a further 26.7% interest in the total issued share capital of Courageous Fishing (Whalsay) Ltd, bringing their total interest in the company to 72.8%. On the same date the group acquired a further 80.1% of the total issued share capital of Venture Fishing Company Limited, brining their total interest in the company to 100%. Both of these companies will therefore be included as subsidiaries in the group accounts for the year ended 30 September 2025.”

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

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

last 12 months

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

• Turnover

  +17.7%

  £27,796,725 → £32,726,883

• Cash

  +10%

  £13,011,681 → £14,307,127

• Net assets

  +9.3%

  £38,104,905 → £41,632,875

• Employees

  0%

  65 → 65

• Operating profit

  +126.6%

  £2,286,517 → £5,181,275

• Profit before tax

  +140.7%

  £2,199,558 → £5,293,898

• Wages

  +9.7%

  £2,670,790 → £2,929,499

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers