UNITED WHOLESALE (SCOTLAND) LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. UNITED WHOLESALE (SCOTLAND) LIMITED 2001-11-09 → present
2. UNITED SCOTLAND LIMITED 2001-11-01 → 2001-11-09

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

Wbg (Audit) Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have considered the ongoing impact of the cost of living pressures, rising inflation and interest rates on the business and are satisfied that these will not have a significant effect on their going concern assessment. The directors have considered any negative impact due to changing consumer behaviour as a result of the inflationary cost pressures and are satisfied any impact will be lessened by the changing range in products. The financial projections prepared by the directors have been prepared using conservative assumptions and indicate the group will continue to be able to meet its obligations and its financial covenants on bank debt with adequate headroom. On that basis, the directors are satisfied that the going concern basis of preparation for the financial statements continues to be appropriate and the financial statements have been prepared accordingly.”

Group structure

1. UNITED WHOLESALE (SCOTLAND) LIMITED · parent
   1. United Retail Ltd 100% · Scotland · Retail sale
   2. Seaspray Properties Limited 100% · Scotland · Selling of real estate
   3. Deliveries Sorted* 60% · Scotland · Retail sale
   4. United Vapes Wholesale Limited 100% · Scotland · Retail sale
   5. UWS Drinks Limited 100% · Scotland · Holding company
   6. Unireal IO Limited 100% · Scotland · Media representation services
   7. GETYuu Ltd 100% · Scotland · Retail sale
   8. Unitas Wholesale 0.78% · England · Wholesale retail
   9. Future Hero Limited* 100% · Scotland · Holding Company
   10. Galactic Media 100% · Scotland · Retail sale

Significant events

• “On 16th April 2025, United Wholesale (Scotland) Limited signed an agreement to buy the trade and assets of Time Wholesale Services (UK) Ltd, a wholesale cash & carry business based in Rainham, Essex, with completion estimated to take place around the end of June 2025.”

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

Filings

11

last 12 months

Capital events

1

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.

• Turnover

  +1.2%

  £281,752,039 → £285,035,962

• Cash

  -41%

  £1,213,828 → £715,589

• Net assets

  +8.6%

  £23,957,842 → £26,023,882

• Employees

  0%

  297 → 297

• Operating profit

  -10%

  £7,685,641 → £6,919,706

• Profit before tax

  -9.7%

  £4,426,849 → £3,995,530

• Wages

  +8.8%

  £8,584,697 → £9,342,560

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