CHRISTOPHER TOPCO 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

Consolidated group

Auditor

HaysMac LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors consider that it is appropriate to adopt the going concern basis in preparing the financial statements. In making this statement the directors have satisfied themselves that based on its current base case projections, continued improvement in profitability and following the receipt of confirmation of ongoing support from its parent entity, the Group has access to sufficient cash funds and borrowing facilities and can reasonably expect those facilities to be available to meet the Group's foreseeable cash requirements. The Group therefore continues to adopt the going concern basis in preparing its financial statements (further information is disclosed in accounting policy 2.3).”

Group structure

1. CHRISTOPHER TOPCO LIMITED · parent
   1. Christopher Midco 1 Limited 100% · UK
   2. Christopher Midco 2 Limited 100% · UK
   3. Christopher Bidco Limited 100% · UK
   4. New World Trading Company (UK) Holdings Limited 100% · UK
   5. New World Trading Company (UK) Limited 100% · UK
   6. The Oast House Manchester Limited 100% · UK
   7. New World Pub Company (Leeds) Limited 100% · UK
   8. Magnolia Bell Limited 100% · UK
   9. Liverpool Lodge Limited 100% · UK

Significant events

• “The Group undertook a strategic review which led to the directors proposing a Company Voluntary Arrangement ("CVA") for New World Trading Company (UK) Limited. The CVA refocused the business on its highly successful Botanist brand and enabled the exit of non core sites. A CVA of New World Trading Company (UK) Limited was approved at a Creditors' meeting on 21 October 2024.”
• “Following the CVA, the Group launched a brand refresh for the Botanist including innovative new menus, new digital journeys and a new website. This innovation, combined with operational improvements, has resulted in continued LFL growth of +4% in the 7 accounting periods to October 2025.”
• “Since the end of the year, the Group has opened another Botanist site in Bournemouth. The site has been very successful, outperforming expectations with sales ahead of budget by over £1 million after 6 months of trading.”

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

Filings

6

last 12 months

Capital events

3

last 24 months

Officers appointed

2

last 12 months

Officers resigned

2

last 12 months

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

• Turnover

  -6%

  £73,461,722 → £69,021,898

• Cash

  +12%

  £1,599,999 → £1,791,270

• Net assets

  -1.3%

  -£21,127,881 → -£21,406,285

• Employees

  -13.6%

  1,637 → 1,415

• Operating profit

  -20.5%

  -£8,636,658 → -£10,407,489

• Profit before tax

  -9%

  -£12,794,899 → -£13,947,975

• Wages

  -0.2%

  £26,659,752 → £26,615,922

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