SAINT GERMAIN LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

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

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“As at 31 December 2024, the Company was in a net current liabilities position. This position primarily arose due to significant investments made during the year in the development and opening of new retail stores. These investments were strategically financed through extended payment terms with the Company's parent entity. While this has temporarily impacted the current ratio, the directors do not believe this gives rise to any material uncertainty regarding the Company's ability to continue as a going concern. The parent company has consistently supported the business and continues to do so, and the directors are confident in the long-term profitability and cash-generating ability of the new stores.The directors have considered the latest guidance on going concern and have forecasted a cash flow for the next 12 months from the date of approving the financial statements, with the assumptions based on a reasonable forecast sales revenue and expenditure which resulted in a positive cash position and positive net current assets. The Company has reviewed operational and cash flow forecast to December 2026 (both base case scenario and the severe but plausible scenario). The directors have not identified any material uncertainties and therefore have a reasonable expectation that the Company will have adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.”

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

  +13.9%

  £24,613,444 → £28,027,937

• Cash

  -4.6%

  £3,099,588 → £2,957,422

• Net assets

  -14.9%

  £7,467,472 → £6,351,723

• Employees

  +24.7%

  93 → 116

• Operating profit

  -160.8%

  £1,924,962 → -£1,169,892

• Profit before tax

  -156.9%

  £2,152,463 → -£1,224,146

• Wages

  +29.4%

  £3,678,027 → £4,758,338

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