SPAR FOOD DISTRIBUTORS 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

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements are prepared on a going concern basis as the directors of the Group, who include representatives of the five regional distribution companies, have made a commitment to the Group to allow its subsidiary SPAR (UK) Limited to retain sufficient funds to finance its defined benefit pension obligation. The income generated from trading with the five regional distribution companies who are the Group's members is distributed back to them after retaining amounts required to meet operating liabilities and administrative expenses. 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.”

Group structure

1. SPAR FOOD DISTRIBUTORS LIMITED · parent
   1. SPAR (UK) Limited 100% · UK · Management of SPAR brand

Significant events

• “The business continues to focus on its key strategic goals of delivering competitive costs to retailers, developing high quality own brand ranges, designing innovative formats, and offering a compelling promotional plan, in order to provide the best proposition to retailers and customers.”
• “The board appointed Michael Fletcher on a permanent basis as managing director of SPAR UK Ltd. Michael brings a wealth of experience with outstanding credentials in commercial, retail and FMCG sectors.”
• “The Group recognises the growing threat posed by cyber-related risks, particularly given the recent breeches in the retail sector. We have implemented robust cybersecurity policies, infrastructure, and monitoring procedures designed to protect against unauthorised access, data breaches, and other cyber threats.”
• “The Group has 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. 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%

  £980,641 → £1,002,916

• Employees

  -6.5%

  93 → 87

• Operating profit

  -5.7%

  £218,791 → £206,257

• Profit before tax

  -33.3%

  £158,753 → £105,824

• Wages

  -6.5%

  £6,115,244 → £5,715,572

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