HEART BRANDS UK 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

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. The directors have prepared a cash requirements forecast for the 12 months from the date of approval of the financial statements which indicate that, taking account of reasonably possible downsides, the company will have sufficient funds. This is primarily through funding from its ultimate parent, Yum! Brands, Inc., and through cost-saving measures and intra-group trading arrangements that the company can leverage.”

Significant events

• “The loss for the year amounted to £1,520,226 (2023 loss: £1,523,997) and the Company was in a net asset position of £266,993 (2023: £1,787,219). The directors have not recommended a dividend.”

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

  -59.6%

  £4,922,907 → £1,990,267

• Cash

  -59.3%

  £1,641,109 → £667,877

• Net assets

  -85.1%

  £1,787,219 → £266,993

• Employees

  -21.4%

  14 → 11

• Operating profit

  -96%

  -£886,735 → -£1,738,080

• Profit before tax

  -11.7%

  -£1,700,062 → -£1,899,751

• Wages

  -4.8%

  £1,214,952 → £1,156,096

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