PENTLAND WHOLESALE LIMITED
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-08-15 (in 3mo)
Last made up 2025-08-01
Watchouts
None on the register
Cash
£1M
-6.2% vs 2023
Net assets
£6M
+30.9% vs 2023
Employees
41
+5.1% vs 2023
Profit before tax
£2M
-32.3% vs 2023
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | £16,012,013 | £14,653,861 | |
| Operating profit | £2,625,831 | £1,776,647 | |
| Profit before tax | £2,625,831 | £1,776,647 | |
| Net profit | £2,005,653 | £1,328,162 | |
| Cash | £1,129,393 | £1,059,389 | |
| Total assets less current liabilities | £4,299,484 | £5,627,646 | |
| Net assets | £4,299,484 | £5,627,646 | |
| Equity | £4,299,484 | £5,627,646 | |
| Average employees | 39 | 41 | |
| Wages | £1,413,039 | £1,375,422 |
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 | 16.4% | 12.1% | |
| Net margin | 12.5% | 9.1% | |
| Return on capital employed | 61.1% | 31.6% | |
| Gearing (liabilities / total assets) | 42.0% | 25.0% | |
| Current ratio | 2.31x | 3.86x |
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
- MHA
- 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
- PENTLAND WHOLESALE LIMITED · parent
- Catering Equipment Professional Limited 100%
- Refrigeration Professional Limited 100%
- Pentland Wholesale (Northern Ireland) Limited 100%
Significant events
- “The Company has a strong brand portfolio and remains confident of profit.”
- “The directors have continued to support a company wellbeing strategy with the provision of free healthcare, retail offers and discounted gym memberships.”
- “The directors understand our impact on the environment and have actively worked for many years to lessen our environmental impact. We're proud to run a comprehensive recycling policy including WEEE disposal of 'end of life' equipment and all refrigerant gases are handled in accordance with latest F-Gas regulations.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 14 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| CULLEN, Timothy Edward | Secretary | 2015-04-20 | — | — |
| ALLEN, Christian Michael | Director | 2013-03-19 | Feb 1976 | British |
| MASON, Maxine | Director | 2017-07-19 | Jun 1967 | British |
| RUBIN, Charles James | Director | 2023-12-01 | Oct 1993 | British |
| SIMPSON, Dean | Director | 2017-07-19 | Sep 1968 | British |
Show 14 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| CAMPBELL, Patrick James | Secretary | 2005-01-01 | 2015-04-20 |
| HURLEY, James Hugh | Secretary | 1992-10-29 | 2003-05-19 |
| STEVENS, Richard Anthony | Secretary | 2003-05-19 | 2005-01-01 |
| FIRST SECRETARIES LIMITED | Corporate Nominee Secretary | 1992-11-02 | 1992-11-04 |
| BERNSTEIN, David Alan | Director | 1993-11-23 | 1994-12-31 |
| CHARLTON, John Stuart Northcliffe | Director | 1995-01-27 | 1997-01-28 |
| CONWAY, Elliot Howard | Director | 2015-03-18 | 2023-06-30 |
| HOCKINGS, Timothy John | Director | 2005-06-10 | 2020-12-04 |
| HURLEY, James Hugh | Director | 1992-10-29 | 2014-05-02 |
| LOWE, Alan Roland | Director | 1998-01-01 | 2026-03-12 |
| MASON, Maxine | Director | 2010-03-18 | 2015-07-08 |
| SHEPHERD, Philip Priestley | Director | 1992-10-29 | 2016-03-04 |
| SHEPHERD, Robert Priestley | Director | 1992-11-09 | 1992-12-31 |
| FIRST DIRECTORS LIMITED | Corporate Nominee Director | 1992-11-02 | 1992-11-09 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Pentland Capital Limited | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2016-04-06 | Active |
Filing timeline
Last 20 of 114 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-02 | TM01 | officers | Termination director company with name termination date | |
| 2026-02-17 | CH01 | officers | Change person director company with change date | |
| 2025-09-12 | AA | accounts | Accounts with accounts type full | |
| 2025-08-07 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-17 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-09-09 | AA | accounts | Accounts with accounts type full | |
| 2023-12-12 | AP01 | officers | Appoint person director company with name date | |
| 2023-10-16 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2023-07-04 | TM01 | officers | Termination director company with name termination date | |
| 2023-05-20 | AA | accounts | Accounts with accounts type full | |
| 2023-01-18 | PSC05 | persons-with-significant-control | Change to a person with significant control | |
| 2022-12-13 | AA | accounts | Accounts with accounts type full | |
| 2022-10-13 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-10-07 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-10-03 | AA | accounts | Accounts with accounts type full | |
| 2020-12-15 | TM01 | officers | Termination director company with name termination date | |
| 2020-10-07 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2020-09-02 | AA | accounts | Accounts with accounts type full | |
| 2019-12-17 | AUD | auditors | Auditors resignation company | |
| 2019-12-15 | AUD | auditors | Auditors resignation company |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 4
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 1
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
-8.5%
£16,012,013 £14,653,861
-
Cash
-6.2%
£1,129,393 £1,059,389
-
Net assets
+30.9%
£4,299,484 £5,627,646
-
Employees
+5.1%
39 41
-
Operating profit
-32.3%
£2,625,831 £1,776,647
-
Profit before tax
-32.3%
£2,625,831 £1,776,647
-
Wages
-2.7%
£1,413,039 £1,375,422
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