SPAR (UK) LIMITED

1. SPAR (UK) LIMITED 1993-04-30 → present
2. SPAR SHOP-N-SAVE LIMITED 1978-12-31 → 1993-04-30
3. ARMU INVESTMENT CO.LIMITED 1959-08-04 → 1978-12-31

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

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on a going concern basis as the directors have obtained commitment of support for the foreseeable future from the members of SPAR Food Distributors Limited and secured an undertaking from them to allow the group to retain sufficient funds to finance its defined benefit pension obligation. It is the opinion of the directors that the group has sufficient resources to continue in operational existence for the foreseeable future. Accordingly, the Directors continue to adopt the going concern basis in preparing the annual report and the financial statements.”

Significant events

• “The board appointed Michael Fletcher on a permanent basis as managing director of SPAR UK Ltd.”
• “The Company had a closed defined benefit pension scheme. The trustees of the scheme entered a buy-in arrangement with an insurance company on 7th July 2023 which was converted to buy out on 30th October 2024. Net assets within the scheme were £334,197. The income and associated tax is included within the Statement of Comprehensive Income. The scheme was fully wound up on the 23rd July 2025 when the deed of termination is signed.”

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

Filings

2

last 12 months

Capital events

0

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

  -7.1%

  £67,615,949 → £62,816,448

• Cash

  +79.9%

  £1,050,365 → £1,889,984

• Net assets

  +2.3%

  £980,392 → £1,002,667

• Employees

  -5.4%

  92 → 87

• Operating profit

  -5.7%

  £218,791 → £206,257

• Profit before tax

  -33.3%

  £158,753 → £105,824

• Wages

  -8%

  £6,115,244 → £5,627,572

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