ST. JAMES SMOKEHOUSE (SCOTLAND) LIMITED

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

David Allen

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.”

Significant events

• “At the end of 2022, the Miami factory split from Scotland. Although both were separate entities in their own right, the split credited a decline in US income of £1.4m.”
• “For 2024, total capital expenditure amounted to £134k for various projects, including £21k for a replacement skinner and £14.2k for replacement emergency lights.”
• “For 2025, the company has committed over £1 million for new equipment. This includes £300k for an automated de-heading system to feed the original filleting system. Also in the mix is a state of the art bespoke sleeving line valued at nearly £500k.”

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

Filings

2

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.

• Turnover

  +12.2%

  £14,245,600 → £15,981,764

• Cash

  -4.6%

  £6,054,393 → £5,776,566

• Net assets

  -2.8%

  £11,192,752 → £10,876,213

• Employees

  -1.1%

  90 → 89

• Operating profit

  +264.3%

  -£154,536 → £253,947

• Profit before tax

  +467.2%

  -£102,970 → £378,112

• Wages

  +18%

  £1,881,787 → £2,219,583

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