HOGGS OF FIFE LIMITED — The Accounts

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Next accounts due

2026-05-31 (this month)

Last filed for 2024-05-31

Confirmation statement due

2026-07-26 (in 2mo)

Last made up 2025-07-12

Watchouts

None on the register

Cash

£4M

+104.6% highest in 7 filed years

Net assets

£9M

+6.6% highest in 6 filed years

Employees

+2% vs 2023

Profit before tax

£1M

-2.5% vs 2023

Net assets

10-year trend · vs Consumer Discretionary median

HOGGS OF FIFE LIMITED·Consumer Discretionary median · n=21268

Accounts

10-year trend · latest reflected 2024-05-31

Metric	2019-05-31	2019-06-01	2020-05-31	2020-06-01	2021-05-31	2021-06-01	2022-05-31	2022-06-01	2023-05-31	2024-05-31
Turnover	£8,110,968	—	£7,079,826	—	£9,828,702	—	£11,491,138	—	£11,076,177	£11,429,817
Operating profit	£1,173,192	—	£740,660	—	£1,455,136	—	£1,858,825	—	£1,530,447	£1,416,999
Profit before tax	£1,182,389	—	£748,566	—	£1,461,777	—	£1,864,660	—	£1,538,139	£1,499,318
Net profit	£939,250	—	£716,964	—	£1,183,309	—	£1,513,041	—	£1,222,497	£1,087,290
Cash	£2,578,743	£2,578,743	£2,744,128	—	£3,691,772	—	£1,936,200	—	£2,094,000	£4,285,285
Total assets less current liabilities	£7,181,902	—	£5,858,890	—	£6,725,933	—	£7,640,458	—	£8,458,595	£9,004,731
Net assets	£7,010,271	—	£5,803,550	—	£6,678,174	—	£7,594,815	—	£8,391,312	£8,946,102
Equity	£7,010,271	£7,010,271	£5,803,550	£5,803,550	£6,678,174	£6,678,174	£7,594,815	£7,594,815	£8,391,312	£8,946,102
Average employees	55	—	55	—	52	—	54	—	51	52
Wages	£1,110,260	—	£1,073,539	—	£1,282,266	—	£1,455,841	—	£1,382,447	£1,348,989
Directors' remuneration	£131,986	—	£82,044	—	£73,634	—	£191,650	—	£227,111	£273,775

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

Year-on-year

FY2023 → FY2024 · period ending 2024-05-31 vs 2023-05-31

Turnover

+3.2%

£11,076,177 £11,429,817
Cash

+104.6%

£2,094,000 £4,285,285

highest in 7 filed years
Net assets

+6.6%

£8,391,312 £8,946,102

highest in 6 filed years
Employees

+2%

51 52
Operating profit

-7.4%

£1,530,447 £1,416,999
Profit before tax

-2.5%

£1,538,139 £1,499,318
Wages

-2.4%

£1,382,447 £1,348,989

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

Ratios

Computed from the line items above — sparklines read oldest → newest

Ratio	2019-05-31	2019-06-01	2020-05-31	2020-06-01	2021-05-31	2021-06-01	2022-05-31	2022-06-01	2023-05-31	2024-05-31
Operating margin	14.5%	—	10.5%	—	14.8%	—	16.2%	—	13.8%	12.4%
Net margin	11.6%	—	10.1%	—	12.0%	—	13.2%	—	11.0%	9.5%
Return on capital employed	16.3%	—	12.6%	—	21.6%	—	24.3%	—	18.1%	15.7%
Gearing (liabilities / total assets)	—	—	—	—	—	—	—	—	14.3%	13.3%
Current ratio	—	—	—	—	—	—	—	—	7.16x	7.66x
Interest cover	—	—	—	—	—	—	—	—	171.67x	349.36x

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.

Name history

Renamed 1 time since incorporation

HOGGS OF FIFE LIMITED 1998-04-16 → present
A.T. HOGG (FIFE) LIMITED 1928-10-13 → 1998-04-16

Audit & accounting basis

Accounting basis: FRS 102
Reporting scope: Standalone (parent only)
Auditor: Sumer Auditco Limited
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 financial statements are authorised for issue.”

Significant events

“There have been no significant events affecting the Company since the year end.”

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

People

9 active · 14 resigned

Name	Role	Appointed	Born	Nationality
LAMOND, John Stewart	Secretary	2016-01-18	—	—
CONDIE, Fiona Margaret	Director	2025-02-07	Mar 1968	British
GIBSON, Anne Margaret	Director	2018-08-01	May 1966	British
GIBSON, Robert Fettes	Director	—	Jan 1963	British
JEPSON, Stephen James	Director	2023-08-23	Mar 1966	British
LAMOND, John Stewart	Director	2025-02-07	Jan 1964	British
LANG, Amanda Elizabeth	Director	2018-01-01	May 1964	British
MCLAREN, Caroline Mary	Director	2004-06-21	Oct 1961	British
TAYLOR, Scott	Director	2021-08-01	Feb 1968	British

Show 14 resigned officers

Name	Role	Appointed	Resigned
MCQUAID, James	Secretary	2014-10-01	2016-01-18
SLEIGHT, Colin Miller	Secretary	1996-10-17	2014-09-30
TYNDALL, Gordon Millar	Secretary	—	1996-06-24
CONNOR, Samuel	Director	1992-10-21	1997-01-14
GIBSON, Robert Henderson Hogg	Director	1990-06-28	2006-12-07
HOGG, Ronald Niven	Director	1996-01-15	2004-06-21
HOGG, Ronald Niven	Director	—	1994-02-28
HOUSTON, Donald Robert John	Director	2002-04-08	2018-08-31
PORTER, Derek John	Director	1997-11-12	1999-08-01
REILLY, Andrew	Director	1996-05-06	1998-04-23
SHARP, Neil Muir	Director	1994-03-01	1996-03-25
SLEIGHT, Colin Miller	Director	1997-02-20	2014-09-30
TYNDALL, Gordon Millar	Director	—	1996-06-24
WALKER, Raymond Bennett	Director	—	1991-09-12

Ownership

Persons with significant control

Name	Kind	Nature of control	Notified	Status
Hoggs Of Fife (Holdings) Ltd	Corporate entity	Shares 75–100%	2020-01-06	Active
Mr Robert Fettes Gibson	Individual	Shares 25–50%	2016-07-12	Ceased 2020-01-06

Filing timeline

Last 20 of 130 total filings

Date	Type	Category	Description
2025-07-12	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2025-03-05	CH01	officers	Change person director company with change date	PDF
2025-03-05	AP01	officers	Appoint person director company with name date	PDF
2025-03-05	CH01	officers	Change person director company with change date	PDF
2025-03-05	CH01	officers	Change person director company with change date	PDF
2025-03-05	CH01	officers	Change person director company with change date	PDF
2025-03-05	AP01	officers	Appoint person director company with name date	PDF
2025-02-13	AA	accounts	Accounts with accounts type full	PDF
2024-07-15	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2024-02-27	AA	accounts	Accounts with accounts type full	PDF
2023-09-05	AP01	officers	Appoint person director company with name date	PDF
2023-07-12	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2023-02-24	AA	accounts	Accounts with accounts type full	PDF
2022-07-12	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2022-02-28	AA	accounts	Accounts with accounts type full	PDF
2021-08-03	AP01	officers	Appoint person director company with name date	PDF
2021-07-21	PSC02	persons-with-significant-control	Notification of a person with significant control	PDF
2021-07-21	CS01	confirmation-statement	Confirmation statement with updates	PDF
2021-07-21	PSC07	persons-with-significant-control	Cessation of a person with significant control	PDF
2021-05-31	AA	accounts	Accounts with accounts type full	PDF

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings: 1
Capital events: 0
Officers appointed: 0
Officers resigned: 0

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

Official Companies House page