TENNENT CALEDONIAN BREWERIES WHOLESALE LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. TENNENT CALEDONIAN BREWERIES WHOLESALE LIMITED 2014-08-20 → present
2. WALLACES OF AYR LIMITED 1983-01-26 → 2014-08-20

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 101

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on the going concern basis. The net current liabilities of the Company at 28 February 2025 are £0.4m (2024: £3.1m). The directors of the Company do not expect any significant changes in the Company's activities and they have reasonable expectations that the Company has adequate resources to continue in operational existence for the foreseeable future. The directors have concluded that the amounts due from Group undertakings are recoverable and, that the Company has sufficient resources to continue in operation, with the commitment of the ultimate parent undertaking, C&C Group plc, to provide financial support to the Company to meet its liabilities as they fall due up to 31 August 2026. Based on the going concern review of the Group, such financial support is available. Accordingly they continue to adopt the going concern basis in preparing the annual financial statements.”

Significant events

• “Included within Other operating, selling and administration costs is £5.2m (2024: -£0.2m) of exceptional costs which relates to the following: -£1.7m restructuring costs including payroll related costs for a number of strategic initiatives to realign support functions and to optimise organisational structures to more efficiently support the business operations; and -£3.5m Costs relating to the closure of the Newbridge depot”

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

0

last 24 months

Officers appointed

0

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

  -1.8%

  £116,590,000 → £114,517,000

• Cash

  +157.2%

  £4,586,000 → £11,796,000

• Net assets

  -14.3%

  £31,168,000 → £26,704,000

• Employees

  -28.5%

  256 → 183

• Operating profit

  -15.2%

  £6,182,000 → £5,243,000

• Profit before tax

  -15%

  £6,421,000 → £5,461,000

• Wages

  -25.9%

  £7,755,000 → £5,750,000

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