C.J. LANG & SON LIMITED

Latest accounts filed cover 2025-04-28; financial figures currently reflect up to 2025-04-27.

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

  +0.7%

  £252,651,000 → £254,522,000

• Cash

  -34.4%

  £2,215,000 → £1,454,000

  lowest in 4 filed years

• Net assets

  -5.6%

  £26,046,000 → £24,588,000

  lowest in 4 filed years

• Employees

  -1.9%

  1,882 → 1,847

• Operating profit

  -49.1%

  £3,967,000 → £2,020,000

• Profit before tax

  -74.6%

  £3,293,000 → £836,000

• Wages

  +8.4%

  £31,862,000 → £34,548,000

  highest in 4 filed years

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

Heads up: a more recent set of accounts has been filed but isn't yet reflected here — the figures above are older than the company's latest filing.

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

Consolidated group

Auditor

Azets Audit Services

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.”

Group structure

1. C.J. LANG & SON LIMITED · parent
   1. C.J. Lang & Son (Wholesale) Limited 99.99% · United Kingdom
   2. Spar Scotland Ltd 100% · United Kingdom
   3. Scotfresh Group Ltd 100% · United Kingdom
   4. Dynamic Retail Limited 100% · United Kingdom
   5. Scotfresh Limited 100% · United Kingdom

Significant events

• “The Group continued implementing its strategy agreed with the management team and whilst it delivered further growth in both revenue and margin, overall profitability fell year on year due to a number of external factors outwith its control, most notably the increase in the minimum wage implemented by the UK Government coupled with the adverse summer weather.”
• “The extremely poor 2024 summer weather in Scotland, illustrated by the lowest average temperatures and highest rainfall since 2015, adversely impacted our sales performance in the first two quarters of the year. In addition, the loss of significant footfall whilst the Scottish national men's football team played in the 2024 Euro tournament in Germany adversely impacted sales during the key summer months.”
• “During the year, the Group commenced the integration of the 15 stores it acquired during the prior year and the subsequent conversion into SPAR stores. This inevitably resulted in some temporary closures whilst this work was undertaken, impacting store sales.”
• “Towards the end of the year the Board undertook a restructuring exercise across head office functions resulting in the loss of 17 posts. The cost of this exercise is contained within these results.”
• “The ban on single disposal vapes effective 1st June 2025 has resulted in significant changes in the vaping market with a consequent adverse impact on our first 4 months sales and profitability.”

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.