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Cash

Latest balance sheet

Net assets

£691M

0% vs 2023

Employees

Average over period

Profit before tax

£36M

+150% vs 2023

Accounts

2-year trend · latest reflected 2024-12-31

Metric Trend 2023-12-312024-12-31
Turnover
Operating profit
Profit before tax £14,515,000£36,286,000
Net profit £14,515,000£36,286,000
Cash
Total assets less current liabilities
Net assets £691,152,000£691,152,000
Equity £691,152,000£691,152,000
Average employees
Wages

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

Ratios

Computed from the line items above — sparklines read oldest → newest

Ratio Trend 2023-12-312024-12-31
Gearing (liabilities / total assets) 0.0%0.0%

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.

Audit & accounting basis

Accounting basis
FRS 102
Reporting scope
Standalone (parent only)
Audit opinion
Unaudited (audit-exempt)
Going concern
Affirmed

“The company has no operating expenses, and its activity is expected to remain limited to dividend payments made to its shareholders, funded by dividend income received from its subsidiary, Pentland Capital Holdings Limited, as and when these are declared and paid. The directors have therefore prepared the financial statements on a going concern basis.”

Group structure

  1. M&B DUKE STREET LIMITED · parent
    1. Pentland Capital Holdings Limited 72.57% · Jersey · Investment holding company
    2. Batson & Webster Limited 72.57% · United Kingdom · Investment holding company
    3. Boxfresh Holdings Limited 67.39% · United Kingdom · Trading company
    4. Manchester Square Enterprises Limited 72.57% · United Kingdom · Investment company
    5. Pentland BA Holdings Limited 72.57% · United Kingdom · Investment holding company
    6. Pentland Capital Limited 72.57% · United Kingdom · Investment holding company
    7. Pentland Cherry Limited 72.57% · United Kingdom · Investment company
    8. Pentland Dubag Leo Limited 72.57% · United Kingdom · Investment company
    9. Pentland Industries Limited 72.57% · United Kingdom · Intermediate holding company
    10. Pentland International Limited 72.57% · Jersey · Non-trading company
    11. Pentland Investment Holdings Limited 72.57% · Jersey · Intermediate holding company
    12. Pentland Securities Limited 72.57% · United Kingdom · Investment company
    13. Pentland Wholesale Limited 72.57% · United Kingdom · Distribution of commercial refrigeration, air conditioning and catering equipment
    14. Pentland USA Inc. 72.57% · United States of America · US parent and holding company
    15. The Acme Facilities Group Limited 72.57% · United Kingdom · Supply, installation and servicing of commercial refrigeration, air conditioning and catering equipment
    16. 18 Seymour Mews Limited 72.57% · United Kingdom · Dormant company
    17. A & B Securities Limited 72.57% · United Kingdom · Dormant company
    18. Catering Equipment Professional Limited 72.57% · United Kingdom · Dormant company
    19. H & H Refrigeration Limited 72.57% · United Kingdom · Dormant company
    20. Pentland Shoe Company Limited 72.57% · United Kingdom · Dormant company
    21. Pentland Sports Group Limited 72.57% · United Kingdom · Dormant company
    22. Pentland Sports Limited 72.57% · United Kingdom · Dormant company
    23. Pentland Ventures Limited 72.57% · United Kingdom · Dormant company
    24. Pentland Wholesale (Northern Ireland) Limited 72.57% · Northern Ireland · Dormant company
    25. Refrigeration Professional Limited 72.57% · United Kingdom · Dormant company
    26. RSH Managed Funds Limited 72.57% · United Kingdom · Dormant company
    27. Severn Catering Services Limited 72.57% · United Kingdom · Dormant company

Significant events

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

People

6 active · 0 resigned

Name Role Appointed Born Nationality
CULLEN, Timothy Edward Secretary 2023-11-23
OCORIAN SECRETARIES (JERSEY) LIMITED Corporate Secretary 2023-11-23
LONG, Andrew Michael Director 2023-11-23 Apr 1971 British
MORGAN, John Dennis Director 2023-11-23 Feb 1953 British
MOSHEIM, Alison Jayne Director 2023-11-23 May 1967 British
RUBIN, Andrew Keith Director 2023-11-23 Jan 1965 British

Ownership

Persons with significant control

No persons with significant control on record.

Filing timeline

Last 11 of 11 total filings

Material constitutional events — rename, articles re-file, resolution

  • 2025-05-20 OSCC01 Change constitutional documents overseas company with date
Date Type Category Description
2025-10-07 AA accounts Accounts with accounts type full
2025-05-22 AA accounts Accounts with accounts type full
2025-05-20 OSCC01 change-of-constitution Change constitutional documents overseas company with date
2023-11-23 OS-PAR annual-return Appointment at registration of person authorised to represent
2023-11-23 OS-PAR annual-return Appointment at registration of person authorised to represent
2023-11-23 OS-PAR annual-return Appointment at registration of person authorised to represent
2023-11-23 OS-PAR annual-return Appointment at registration of person authorised to represent
2023-11-23 OS-PAR annual-return Appointment at registration of person authorised to represent
2023-11-23 OS-PAR annual-return Appointment at registration of person authorised to accept service
2023-11-23 OS-PAR annual-return Appointment at registration of person authorised to accept service
2023-11-23 OSIN01 incorporation Register overseas company

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
3

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.

Year-on-year

FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31

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

Official Companies House page