RATIONAL UK LIMITED

1. RATIONAL UK LIMITED 1991-04-15 → present
2. CATCHBOLD LIMITED 1991-01-23 → 1991-04-15

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

Constantin

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.”

Significant events

• “In the past year, RATIONAL UK Ltd experienced no sales growth, with an increase in sales and distribution costs. Despite these challenges, our gross profit margin remained stable compared to 2023, which is a good result given the obvious pressures on customer budgets.”
• “We increased our operational investment by 16% to enhance our sales and culinary support for our customers. While this investment has negatively impacted our sales result in the short term, we believe it is essential for achieving sustainable performance in the long run. By strengthening our support infrastructure, we are better positioned to compete in an increasingly challenging market and meet future demands effectively.”
• “Our non-financial performance initiatives have led to a significant improvement in employee engagement, increasing by 6% as measured by the U.i.U. Compass survey. Additionally, we achieved a 13% reduction in kWh consumption, which resulted in a 17% decrease in CO2 emissions.”
• “Stock levels decreased by 14% as a result of efficiency in order replenishment processes and a reduction in slow moving and ex-demonstration stock held in our warehouse in Corby.”
• “Debtors' levels reduced by 4% to £15,599,079 with stricter adherence to payment terms across the distribution network. Liabilities to the parent make up the majority of the creditors balance, this decreased by 8% as result of efficiency savings in the stockholding.”
• “Despite a fall of 11% in equity a dividend of £1,500,000 is proposed in respect of 2024.”
• “The company took the decision to remove the remaining diesel/petrol from the fleet in Q2 2024 which means we should be able to see further reductions in the coming years as we move to hybrid/electric only.”

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

  0%

  £80,489,578 → £80,527,322

• Cash

  +1.6%

  £3,954,314 → £4,016,690

• Net assets

  -11.2%

  £9,103,731 → £8,087,103

• Employees

  +31.1%

  61 → 80

• Operating profit

  -36.1%

  £3,760,119 → £2,403,863

• Profit before tax

  -35.6%

  £3,754,289 → £2,417,931

• Wages

  +13.3%

  £4,166,832 → £4,721,563

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