S & P RESTAURANTS LTD.
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-07-23 (in 2mo)
Last made up 2025-07-09
Watchouts
None on the register
Cash
£388K
+20.3% vs 2023
Net assets
£4M
-3.2% vs 2023
Employees
62
+1.6% vs 2023
Profit before tax
-£139K
-2.2% vs 2023
Name history
Renamed 1 time since incorporation
- S & P RESTAURANTS LTD. 1989-04-18 → present
- DRENKEY LIMITED 1989-03-20 → 1989-04-18
Net assets
2-year trend · vs Consumer Staples median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | £3,356,588 | £3,355,612 | |
| Operating profit | -£135,123 | -£138,036 | |
| Profit before tax | -£136,077 | -£139,073 | |
| Net profit | -£136,077 | -£139,073 | |
| Cash | £322,129 | £387,547 | |
| Total assets less current liabilities | £4,457,706 | £4,308,633 | |
| Net assets | £4,381,739 | £4,242,666 | |
| Equity | £4,381,739 | £4,242,666 | |
| Average employees | 61 | 62 | |
| Wages | £1,331,585 | £1,198,466 |
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
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Operating margin | -4.0% | -4.1% | |
| Net margin | -4.1% | -4.1% | |
| Return on capital employed | -3.0% | -3.2% | |
| Current ratio | 3.68x | 2.70x | |
| Interest cover | -141.64x | -133.11x |
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.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Amex Associates Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“In auditing the financial statements, we have concluded that the directors' 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 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
- S & P RESTAURANTS LTD. · parent
- Patara Restaurants Vienna GmbH 42.5%
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 0 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| RAIVA, Pantipa | Secretary | — | — | Thai |
| RAIVA, Kachorndej | Director | — | May 1950 | Thai |
| RAIVA, Kessuda | Director | 2007-02-05 | Aug 1954 | Thai |
| RAIVA, Pantipa | Director | 2001-02-01 | Jul 1952 | Thai |
| RAIVA, Pravesvudhi | Director | 2007-02-05 | Jul 1951 | Thai |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| S&P Syndicate Public Company Limited | Legal person | Shares 75–100%, Voting 75–100% | 2016-04-06 | Ceased 2016-04-06 |
| Mr Kachorndej Raiva | Individual | Significant influence | 2016-04-06 | Active |
| Mrs Kessuda Raiva | Individual | Significant influence | 2016-04-06 | Active |
| Mr Pravesvudhi Raiva | Individual | Significant influence | 2016-04-06 | Active |
Filing timeline
Last 20 of 114 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-01-21 | AD01 | address | Change registered office address company with date old address new address | |
| 2025-12-24 | AA | accounts | Accounts with accounts type full | |
| 2025-07-10 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-23 | AA | accounts | Accounts with accounts type small | |
| 2024-08-02 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-12-19 | AA | accounts | Accounts with accounts type small | |
| 2023-07-27 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-12-22 | AA | accounts | Accounts with accounts type full | |
| 2022-07-15 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-04-05 | AA | accounts | Accounts with accounts type full | |
| 2021-09-06 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-08-17 | AUD | auditors | Auditors resignation company | |
| 2021-08-03 | AD01 | address | Change registered office address company with date old address new address | |
| 2021-02-24 | AA | accounts | Accounts with accounts type full | |
| 2020-07-30 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2020-07-02 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2019-09-27 | AA | accounts | Accounts with accounts type full | |
| 2019-08-15 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2018-09-19 | AA | accounts | Accounts with accounts type full | |
| 2018-07-24 | CS01 | confirmation-statement | Confirmation statement with updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
0%
£3,356,588 £3,355,612
-
Cash
+20.3%
£322,129 £387,547
-
Net assets
-3.2%
£4,381,739 £4,242,666
-
Employees
+1.6%
61 62
-
Operating profit
-2.2%
-£135,123 -£138,036
-
Profit before tax
-2.2%
-£136,077 -£139,073
-
Wages
-10%
£1,331,585 £1,198,466
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