SPECIALITY DRINKS LIMITED

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

“As detailed in accounting policy 1.3, at the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of approval of these financial statements.”

Group structure

1. SPECIALITY DRINKS LIMITED · parent
   1. The Whisky Exchange HK Limited 100% · Hong Kong

Significant events

• “On 12 May 2025, the Company's sister company, The Whisky Experience Ltd ("TWEx") sold its business to Speciality Drinks Limited, for book value. In preparation for the transfer of the business, the Company forgave an inter company debt with TWEx of £645k, which has been reflected as "Amounts written off non current loans" in profit before tax.”
• “Under the terms of the business transfer agreement, the Company acquired assets of £5.1m including £4.9m of stock and assumed responsibility for all employees engaged in the business (the "Transferring Employees"), whose contracts and benefits automatically transferred under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE). The consideration comprised the Company assuming liabilities of £5.0m, the majority of which was intercompany debt owed by TWEx to the Company (which was set-off); and paying cash of £0.2m.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

2

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

  -20.6%

  £65,876,000 → £52,293,000

• Cash

  +107.5%

  £903,000 → £1,874,000

• Net assets

  -24.8%

  £25,788,000 → £19,403,000

• Employees

  +2%

  203 → 207

• Operating profit

  -147.8%

  -£2,042,000 → -£5,060,000

• Profit before tax

  -164.9%

  -£2,391,000 → -£6,333,000

• Wages

  +15.4%

  £5,369,000 → £6,196,000

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