S.A.BRAIN & COMPANY,LIMITED

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

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

• Turnover

  -10%

  £4,738,000 → £4,264,000

• Cash

  -40.4%

  £1,598,000 → £953,000

  lowest in 3 filed years

• Net assets

  -5.9%

  £7,190,000 → £6,764,000

• Employees

  -6.1%

  33 → 31

• Operating profit

  -409.8%

  -£143,000 → -£729,000

• Profit before tax

  -189.1%

  -£137,000 → -£396,000

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

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 §1A

Reporting scope

Consolidated group

Auditor

Menzies LLP, Statutory Auditors

Audit opinion

Qualified

Going concern

Affirmed

“For the reasons outlined above, the directors have satisfied themselves that the Company and Group have adequate resources to continue operating for the foreseeable future and accordingly have prepared the accounts on a going concern basis.”

Group structure

1. S.A.BRAIN & COMPANY,LIMITED · parent
   1. Crown Buckley Limited 1% · United Kingdom · Holding Company
   2. S.A.Brain and Company Ventures Limited 1% · United Kingdom · Dormant
   3. The Bowl Inn Limited 1% · United Kingdom · Dormant
   4. Brain Crown Buckley Limited 1% · United Kingdom · Dormant
   5. The Good Pub Company Limited 1% · United Kingdom · Dormant
   6. Laing Holdings Limited 1% · United Kingdom · Dormant
   7. Ablemade Limited 1% · United Kingdom · Dormant
   8. S.A.B Property Company Limited 1% · United Kingdom · Dormant
   9. Crown Buckley Taverns Limited 1% · United Kingdom · Dormant
   10. Crown Brewery Plc 1% · United Kingdom · Dormant
   11. Filbuk 313 Limited 1% · United Kingdom · Dormant

Significant events

• “The Board took unprecedented steps to mitigate the impact of the Coronavirus pandemic and its impact on the hospitality industry.”
• “The directors continued to execute the remainder of the property disposal strategy which facilitated the repayment of the term loan in full during the year.”
• “Pension Trustee signed a contract with Just Group on 14th December 2022 to insure member benefits in the Schemes (known as a 'buy-in' transaction or securing a 'buy-in' policy).”
• “A 'buy-out' of the pension scheme is planned to be concluded within 12 months of the balance sheet date.”
• “The Group has disposed of investment properties, resulting in an accounting profit on disposal of £210,000 (2024: £2.000).”
• “The Group has negotiated the surrender of all remaining onerous leases, recognising the net positive result of premium paid and provisions released of £1,204,000 (2024: £2,801,000).”
• “Since the end of the financial period, inflationary rises and regulatory changes have continued to impact the macroeconomic climate and the Group. Despite these headwinds, the Group have made significant progress to improve pricing and preserve sales volumes.”

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

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

1

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.