SHS DRINKS LIMITED

• ◆

  3 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

1. SHS DRINKS LIMITED 2023-01-16 → present
2. BEVERAGE BRANDS (U.K.) LIMITED 1993-03-08 → 2023-01-16

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

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Like many other businesses, the company continues to encounter tough trading conditions including supply chain disruption, increased taxation, energy and transport costs, labour shortages and geopolitical instability. In the unlikely event it is required, the company's parent company, SHS Group Limited, has confirmed it will support the company for at least the period to 31 December 2026, making funds available to the company to enable it to meet its current liabilities arising as they fall due. The directors have considered and are satisfied that SHS Group Limited is capable of providing this support. Their review included review of cashflow forecasts, available facilities, downside scenarios as well as a worst case scenario, which the directors believe is remote. The directors therefore believe the Company has adequate resources to continue to adopt the going concern basis of accounting in preparing the financial statements.”

Group structure

1. SHS DRINKS LIMITED · parent
   1. Caledonian Bottlers Plc 100% · Scotland · Dormant
   2. Super Nuva Ltd 100% · England and Wales · Dormant
   3. Shandy Shack Ltd 100% · England and Wales · Manufacturing

Significant events

• “On 22 November 2024, SHS Drinks Ltd acquired 100% shareholding of drinks manufacturer and distributor Shandy Shack Limited for a consideration of £469,184 satisfied by cash payment.”

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

1

last 12 months

Officers resigned

3

last 12 months

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

• Turnover

  -16.6%

  £73,127,670 → £60,966,153

• Cash

  -25%

  £2,179,968 → £1,634,159

• Net assets

  +3.2%

  £37,414,518 → £38,625,428

• Employees

  +1.3%

  78 → 79

• Operating profit

  -53.5%

  £7,835,824 → £3,643,074

• Profit before tax

  -53.5%

  £7,825,886 → £3,641,931

• Wages

  -7.4%

  £4,716,279 → £4,368,808

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