HS (DISTILLERS) LIMITED

1. HS (DISTILLERS) LIMITED 1996-06-20 → present
2. TIDERANGE LIMITED 1996-06-07 → 1996-06-20

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 102

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Company is reliant on the performance of its subsidiary, The Macallan Distillers Limited, which has sufficient financial resources together with a strong customer and supplier base. When reviewing going concern we have therefore discussed this with reference to the main trading company within the Macallan group of companies, The Macallan Distillers Limited. To assess the appropriateness of adopting the going concern basis for the Company, the directors have reviewed the strategic and financial plan of Macallan Distillers Limited over the next three years. The underlying assumption continues to be that our operations will remain open, and that our global supply chain continues to support the shipment of product to our markets. The experience of Covid-19 and other market volatility has given us confidence that we have the ability to adapt quickly and decisively. With the support of our multiple stakeholders, we have the potential to flex the level of dividends and investment to manage our liquidity. Our updated three-year plan shows core contribution continuing at a level that is sustainable in the current economic environment. As such, the directors have confidence in the Company's financial position for the next 12 months and beyond and therefore deem it appropriate to adopt the going concern basis in the preparation of the annual financial statements.”

Group structure

1. HS (DISTILLERS) LIMITED · parent
   1. The Macallan Distillers Limited 100% · Sales and distribution of alcoholic beverages
   2. Macallan Property Development Company Limited 100% · Property Development
   3. Macallan Property Company Limited 100% · Property Holding

Significant events

• “On 26th June 2025, a final dividend of £13.9m was paid to Highland Distillers Group Limited (£10.4m) and Suntory Holdings Limited (£3.5m).”

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

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

  -60.3%

  £250,373,000 → £99,292,000

• Cash

  —

  Not reported

• Net assets

  —

  Not reported

• Employees

  —

  Not reported

• Profit before tax

  -60.3%

  £250,373,000 → £99,292,000

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