KLUMAN AND BALTER LIMITED

1. KLUMAN AND BALTER LIMITED 1996-01-18 → present
2. KAYS LIMITED 1994-11-28 → 1996-01-18

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

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have carried out a robust assessment of the risks facing both the Company and the UK Group of Companies of which it forms part of. The directors have prepared sensitivity analysis to assess the Group's cash flows based on different scenarios including a severe downturn in the UK economy. The cash flows cover the period to 31 December 2026 and in each scenario the UK Group of Companies maintains substantial liquidity. In addition, the directors have received confirmation from Brenntag UK Holding Limited that financial support is in place for at least 12 months from the date of signing these financial statements. As such the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.”

Significant events

• “The ongoing war in Ukraine has seen energy prices remain high which has had a substantial impact on supply and demand and global economic growth. In particular, climate changes in West Africa caused a global shortage in chocolate increasing prices by up to 400%.”
• “UK inflation remained above the Bank of England's 2% target, which continued to place a strain on costs.”
• “In 2024 Brenntag Group forged ahead with the 'Strategy to Win' initiative, which was originally introduced in late 2022.”
• “The approval of an interim dividend payment to its immediate parent of £6,000,000 (2023 - £2,000,000).”

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

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -6.4%

  £71,180,000 → £66,655,000

• Cash

  -59.7%

  £5,540,000 → £2,232,000

• Net assets

  -42.3%

  £5,681,000 → £3,279,000

• Employees

  +1.5%

  65 → 66

• Operating profit

  +6.7%

  £4,282,000 → £4,568,000

• Profit before tax

  +7.7%

  £4,435,000 → £4,775,000

• Wages

  -7.3%

  £3,490,000 → £3,234,000

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