PENHALIGON'S 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 101

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements for Penhaligon's Limited have been prepared on a going concern basis. The directors have assessed the appropriateness of the going concern basis of accounting when preparing the financial statements and, in accordance with accounting standards and guidance from the Financial Reporting Council ("FRC").”

Group structure

1. PENHALIGON'S LIMITED · parent
   1. Penhaligon's Taiwan 100% · Taiwan · Sale of finished goods through its own leased shops
   2. Penhaligon's Singapore (Pte) Ltd 100% · Singapore · Sale of finished goods through its own leased shops
   3. Puig (Macau) Ltd 96% · Macau · Sale of finished goods through its own leased shops
   4. Puig (Hong Kong) Ltd 100% · Hong Kong · Sale of finished goods through its own leased shops

Significant events

• “Subsequent to the reporting date, the company initiated a plan to dispose of its wholly owned subsidiary in Singapore, which operates retail shops selling finished goods. The disposal is expected to be completed in 2025 and forms part of a broader strategic initiative to streamline the group structure by consolidating overseas subsidiaries. As of 31 December 2024, the transaction was still under negotiation and therefore, the investment has not been classified as held for sale. No adjustments have been made to these financial statements as a result of this planned transaction.”

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

Filings

4

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

  +4%

  £41,528,000 → £43,172,000

• Cash

  -79.8%

  £1,974,000 → £398,000

• Net assets

  -61.6%

  £7,466,000 → £2,870,000

• Employees

  0%

  239 → 239

• Operating profit

  -148.4%

  £2,309,000 → -£1,118,000

• Profit before tax

  -181.5%

  £1,891,000 → -£1,542,000

• Wages

  +20.6%

  £11,644,000 → £14,047,000

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