BRITISH AMERICAN TOBACCO (SOUTH AMERICA) LIMITED
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Cash
—
Latest balance sheet
Net assets
£4M
+4% highest in 3 filed years
Employees
0
Average over period
Profit before tax
£152K
-10.1% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
Accounts not prepared on a going-concern basis
As the Directors intend to liquidate the Company following the settlement of the remaining net assets, they have not prepared the financial statements on a going concern basis.
-
Going-concern uncertainty disclosed
Net assets
3-year trend · vs Consumer Discretionary median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2025-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 | Δ vs prior |
|---|---|---|---|---|---|
| Turnover | — | — | — | — | |
| Operating profit | -£90,000 | -£14,000 | £0 | +100% | |
| Profit before tax | £25,000 | £169,000 | £152,000 | -10.1% | |
| Net profit | £5,000 | £182,000 | £154,000 | -15.4% | |
| Cash | — | — | — | — | |
| Total assets less current liabilities | — | — | — | — | |
| Net assets | £3,658,000 | £3,840,000 | £3,994,000 | +4% | |
| Equity | £3,658,000 | £3,840,000 | £3,994,000 | +4% | |
| Average employees | 0 | 0 | 0 | — | |
| Wages | — | £0 | £0 | — | |
| Directors' remuneration | £0 | £0 | £0 | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 |
|---|---|---|---|---|
| Gearing (liabilities / total assets) | — | 0.1% | 0.0% | |
| Interest cover | -5.00x | — | — |
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.
Name history
Renamed 3 times since incorporation
- BRITISH AMERICAN TOBACCO (SOUTH AMERICA) LIMITED 1997-08-27 → present
- INTERNATIONAL TOBACCO (OVERSEAS) LIMITED 1994-01-28 → 1997-08-27
- PAN-OCEANIC TRADING COMPANY LIMITED 1990-10-16 → 1994-01-28
- MANDRILE LIMITED 1990-04-24 → 1990-10-16
Audit & accounting basis
- Accounting basis
- FRS 101
- Reporting scope
- Standalone (parent only)
- Auditor
- KPMG LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Not a going concern (break-up basis)
“As the Directors intend to liquidate the Company following the settlement of the remaining net assets, they have not prepared the financial statements on a going concern basis.”
Significant events
- “In 2022, the Group decided to cease activities in the Uruguayan market. As part of the exit plan, the Branch will be dormant for 5 years, which corresponds to the statute of limitations applicable in Uruguay. The Directors expect the Company to be liquidated in the future.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
4 active · 35 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| BATS LIMITED | Corporate Secretary | 2024-09-03 | — | — |
| BOOTH, David Patrick Ian | Director | 2015-04-22 | Feb 1974 | British |
| WHITE, Kirsty | Director | 2023-10-16 | May 1978 | British |
| WILSON, Ruth | Director | 2025-12-01 | Sep 1981 | British |
Show 35 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| ANDERSON, Murray Gilliland Charles | Secretary | — | 2008-12-16 |
| CREEGAN, Bridget Mary | Secretary | 2009-01-15 | 2012-09-26 |
| GRIFFITHS, Ann Elizabeth | Secretary | 2012-09-26 | 2013-09-24 |
| HAYNES, Jessica | Secretary | 2018-09-18 | 2020-04-03 |
| KERR, Sophie Louise Edmonds | Secretary | 2013-09-25 | 2017-09-01 |
| MARTIN, Oliver James | Secretary | 2017-09-01 | 2018-09-18 |
| MCCORMACK, Peter | Secretary | 2020-08-24 | 2021-11-26 |
| WORLOCK, Christopher | Secretary | 2022-04-04 | 2024-09-03 |
| ARIS, Gregory | Director | 2020-08-24 | 2022-09-07 |
| CASEY, Robert James | Director | 2002-04-16 | 2010-10-29 |
| CLARKE, Peter Lampard | Director | 1992-03-13 | 1997-12-30 |
| COHN, Anthony Michael Hardy | Director | 2020-08-24 | 2023-10-16 |
| COLFER, Noelle | Director | 2017-11-06 | 2020-03-31 |
| COOK, Philip Michael | Director | 1997-12-30 | 2000-12-30 |
| COOPER, Richard Vaughan | Director | 1992-03-13 | 1995-01-10 |
| DALE, Steven Glyn | Director | 2010-10-29 | 2015-04-22 |
| DUNT, Keith Silvester | Director | 1995-01-10 | 1997-09-03 |
| DURANTE, Nicandro | Director | 2008-09-09 | 2010-10-29 |
| ETCHELLS, David John | Director | 1995-01-10 | 2000-12-30 |
| FIGUEIREDO DE FRANCA CORREIA, Claudio | Director | 1995-01-10 | 1995-12-20 |
| FORTH, David Alexander | Director | 1997-09-03 | 1998-09-03 |
| HEATON, Robert Fergus | Director | 2015-04-22 | 2020-04-30 |
| HENDERSHOT, Michael Lee | Director | 1999-08-06 | 2002-03-29 |
| MCDONALD, Aileen Elizabeth | Director | 2001-02-07 | 2002-08-27 |
| MOFFAT, John Youngson | Director | 1998-09-03 | 2000-12-30 |
| MONTEIRO DE CASTRO, Antonio | Director | 1997-09-03 | 2007-12-31 |
| MOSSMAN, John Stanley | Director | — | 1995-01-10 |
| OLIVER, Mark Anthony | Director | 2001-02-07 | 2002-07-31 |
| PORTER, Alan Fraser | Director | 2002-08-29 | 2006-11-01 |
| POWELL, Christopher David | Director | 2002-04-16 | 2004-12-20 |
| SALT, David Ernest | Director | — | 1995-01-10 |
| SALTER, Donald Neil Fred | Director | 1999-08-06 | 2002-04-16 |
| SNOOK, Nicola | Director | 2006-11-01 | 2017-05-31 |
| STEYN, Charl Erasmus | Director | 2002-04-16 | 2015-04-30 |
| STRONG, Ekaterina | Director | 2023-05-01 | 2025-12-01 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| British American Tobacco (Investments) Limited | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2016-04-06 | Active |
Filing timeline
Last 20 of 196 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-06-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2026-06-09 | AA | accounts | Accounts with accounts type full | |
| 2025-12-04 | AP01 | officers | Appoint person director company with name date | |
| 2025-12-03 | TM01 | officers | Termination director company with name termination date | |
| 2025-08-13 | AA | accounts | Accounts with accounts type full | |
| 2025-07-07 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-09-04 | AP04 | officers | Appoint corporate secretary company with name date | |
| 2024-09-03 | TM02 | officers | Termination secretary company with name termination date | |
| 2024-07-20 | AA | accounts | Accounts with accounts type full | |
| 2024-07-02 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-02-27 | TM01 | officers | Termination director company with name termination date | |
| 2023-10-17 | AP01 | officers | Appoint person director company with name date | |
| 2023-10-05 | AA | accounts | Accounts with accounts type full | |
| 2023-06-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-05-04 | AP01 | officers | Appoint person director company with name date | |
| 2022-09-27 | AA | accounts | Accounts with accounts type full | |
| 2022-09-12 | TM01 | officers | Termination director company with name termination date | |
| 2022-07-04 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-04-04 | AP03 | officers | Appoint person secretary company with name date | |
| 2021-12-08 | TM02 | officers | Termination secretary company with name termination date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 6
- Capital events
- 0
- Officers appointed
- 1
- Officers resigned
- 1
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.