CHEFCO 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

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have considered the appropriateness of adopting the going concern basis for preparing the financial statements of this non-trading company. The Company undertakes intercompany lending to a UK entity, and the directors are satisfied that for the foreseeable future, the intercompany borrower will be able settle its interest payable under the terms of the intercompany lending contract by way of capitalisation of unpaid interest into the principal.”

Significant events

• “No material events occurred after the reporting date.”
• “The Company is party to a guarantee arrangement under the UK banking facilities agreement with HSBC plc. Under this agreement, Chivas Brothers Limited assumes liability for any new overdraft borrowings of the Company with HSBC.”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

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

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  -78.2%

  £448,532,420 → £97,770,458

• Employees

  —

  Not reported

• Operating profit

  -16%

  £23,118,932 → £19,420,076

• Profit before tax

  -16%

  £23,118,932 → £19,420,076

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