ASPALL CYDER LIMITED

1. ASPALL CYDER LIMITED 1986-09-04 → present
2. ASPALL CIDER LIMITED 1986-07-16 → 1986-09-04
3. TUDORTYNE LIMITED 1986-06-30 → 1986-07-16

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

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on a going concern basis. In adopting a going concern basis, the Company has considered business activities, principal risks and uncertainties as set out within the Strategic report, and the impact of macroeconomic factors such as the ongoing cost of living crisis. The Directors have performed an assessment of the businesses' ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements. In addition, the directors have received confirmation from the Company's ultimate parent undertaking that the Company will receive support, if required, in order to meet its liabilities as they fall due for a period of not less than 12 months from the approval date of these financial statements. It is management's intention for the entity to continue operating as a going concern. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.”

Significant events

• “During 2024 sales volumes decreased compared to 2023, primarily as a result of difficult market conditions.”
• “duty has been reviewed by the government, and new duty rules have come into effect from 1 February 2025.”
• “The Deposit Return Scheme in Scotland and Ireland due in October 2025 and implemented in February 2024 respectively has had a minimal impact due to the route to market through the parent company.”
• “There was an increase in profit before taxation of 43%, primarily due to the business managing costs thoughtfully in order to mitigate the top line volume softness caused by market dynamics.”

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

Filings

8

last 12 months

Capital events

0

last 24 months

Officers appointed

4

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

  -0.3%

  £39,110,700 → £38,976,142

• Cash

  +93.6%

  £2,171,679 → £4,203,502

• Net assets

  +146.9%

  -£1,033,306 → £484,665

• Employees

  0%

  121 → 121

• Operating profit

  +36.6%

  £1,654,358 → £2,259,669

• Profit before tax

  +42.7%

  £1,502,799 → £2,144,028

• Wages

  -1%

  £4,914,498 → £4,864,179

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