J.S.PETERS & SON 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

Daw White Murrall

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the director's 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's or the 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. J.S.PETERS & SON LIMITED · parent
   1. Peters Limited 100% · Wholesale supply of books and furniture to schools and libraries.

Significant events

• “Trading for the year saw an increase in sales of £1,947,699 representing a rise of 11.4% on the previous year. This growth was principally driven by increased market share in the supply of adult books to local authorities, a key new revenue stream for the business.”
• “The business continues to invest in its programme of digital transformation. This represents a significant level of investment, which has resulted in the loss position for the financial year.”
• “The cash position of the business has reduced due to a share buyback following the death of the previous major shareholder.”

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

Filings

7

last 12 months

Capital events

2

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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

• Turnover

  +11.4%

  £17,115,656 → £19,063,355

• Cash

  -31.3%

  £2,548,582 → £1,750,597

• Net assets

  -10.2%

  £4,240,378 → £3,806,005

• Employees

  +10.6%

  104 → 115

  highest in 3 filed years

• Operating profit

  -100.6%

  £268,343 → -£1,678

• Profit before tax

  -80.2%

  £331,342 → £65,627

• Wages

  +17.1%

  £2,747,412 → £3,218,527

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