THE SCOTCH WHISKY ASSOCIATION
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Cash
£2.1M
-6.4% vs 2024
Net assets
£1.8M
+0.7% highest in 3 filed years
Employees
46
+7% highest in 3 filed years
Profit before tax
£31K
-84.1% first positive since 2023
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
3 officer resignations in last 12 months
Multiple officers have left the board recently — see the People section for who.
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 | £7,143,199 | £7,979,050 | £8,071,103 | +1.2% | |
| Operating profit | -£469,304 | £95,687 | -£64,136 | -167% | |
| Profit before tax | -£404,146 | £194,611 | £30,993 | -84.1% | |
| Net profit | -£339,268 | £131,954 | £12,633 | -90.4% | |
| Cash | £1,900,735 | £2,269,699 | £2,124,277 | -6.4% | |
| Total assets less current liabilities | £2,106,802 | £2,181,631 | £2,139,400 | -1.9% | |
| Net assets | £1,667,944 | £1,799,898 | £1,812,531 | +0.7% | |
| Equity | £1,667,944 | £1,799,898 | £1,812,531 | +0.7% | |
| Average employees | 42 | 43 | 46 | +7% | |
| Wages | £2,533,017 | £2,796,196 | £2,948,120 | +5.4% | |
| Directors' remuneration | — | — | — | — |
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 |
|---|---|---|---|---|
| Operating margin | -6.6% | 1.2% | -0.8% | |
| Net margin | -4.7% | 1.7% | 0.2% | |
| Return on capital employed | -22.3% | 4.4% | -3.0% | |
| Gearing (liabilities / total assets) | — | 39.3% | 36.0% | |
| Current ratio | 3.32x | 3.33x | 3.60x |
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.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Johnston Carmichael LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The Council have considered the appropriateness of the going concern basis of accounting and are satisfied that it is correct to continue to prepare the financial statements on this basis. 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.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
16 active · 84 resigned
Showing the first 100 officers on file — Companies House returns these 100 per page and this record sits at that limit, so the list (and any former officers) may be incomplete. Full register on Companies House
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| JACKSON, Sara Elizabeth | Secretary | 2024-11-28 | — | — |
| ANDREW, Ewan | Director | 2019-12-10 | Sep 1975 | British |
| FOUAD, Nodjame Cecile | Director | 2026-01-01 | Sep 1978 | Canadian |
| GREENWOOD, Rita Maria | Director | 2021-03-19 | May 1968 | British |
| HYDE, Paul Andrew | Director | 2019-06-07 | Sep 1972 | British |
| MACRAE, Caspar Alexander | Director | 2025-01-01 | May 1973 | British |
| MATTHEWS, Colin Scott | Director | 2024-01-01 | Feb 1965 | British |
| MCCROSKIE, Scott John | Director | 2017-06-08 | Nov 1967 | British |
| MCKINLAY, Kenneth Strachan | Director | 2024-03-18 | Dec 1964 | British |
| MILLAR, Robert Andrew | Director | 2025-01-17 | Dec 1965 | British |
| MITCHELL, Euan Douglas | Director | 2026-01-01 | May 1973 | British |
| MOBLEY, Daniel, Mr. | Director | 2017-09-21 | Oct 1975 | British |
| PALMER, Ian Gordon | Director | 2026-01-01 | Nov 1957 | British |
| RICARD, Alexandre Bernard Cyrus | Director | 2015-03-20 | May 1972 | French |
| SLOAN, Michael Robert William | Director | 2026-01-01 | Sep 1978 | British |
| TAYLOR, Douglas Adamson | Director | 2026-01-01 | Jun 1976 | Scottish |
Show 84 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BARTHOLOMEW, John De La Fargue Wycliffe | Secretary | 2004-07-01 | 2022-05-31 |
| BEWSHER, Harold Frederick Oberlinne, Colonel | Secretary | — | 1993-10-01 |
| DEVIN, James | Secretary | 1999-07-01 | 2004-07-01 |
| GIBB, Liz Jane | Secretary | 2023-08-01 | 2024-11-28 |
| JACKSON, Sara Elizabeth | Secretary | 2022-06-13 | 2023-08-01 |
| STEWART, Quintin Kennedy | Secretary | 1993-10-01 | 1999-06-30 |
| ALVAREZ, Alejandro Aquilino | Director | 2023-03-17 | 2025-01-11 |
| ALVAREZ, Alejandro | Director | 2017-12-05 | 2021-12-31 |
| ASHWELL, Kneale Holland | Director | 1998-03-26 | 2000-06-22 |
| ASHWORTH, John Brian | Director | 1989-07-20 | 1993-11-25 |
| BACH TERRICABRAS, Luis | Director | 2004-12-09 | 2005-08-02 |
| BALADI, Albert | Director | 2014-06-02 | 2017-12-13 |
| BALADI, Albert | Director | 2012-11-29 | 2014-04-30 |
| BANKIER, Ian Patrick | Director | 2001-03-15 | 2004-01-15 |
| BANKS, Christopher Nigel | Director | 1996-09-26 | 1997-03-19 |
| BASCETTA, Emanuele | Director | 2000-06-22 | 2002-03-22 |
| BLANCHE, John Jamieson | Director | — | 1989-09-15 |
| BOWMAN, Philip | Director | 1999-09-22 | 2005-07-26 |
| BREENE, Richard Timothy Simmons | Director | 1992-09-24 | 1993-01-21 |
| BREMNER, Stephen | Director | 2021-03-19 | 2024-01-01 |
| BRIDLE, John Victor | Director | 1990-07-19 | 1991-06-12 |
| BROADBRIDGE, John Ricson | Director | 2008-06-20 | 2012-08-31 |
| BRUXNER, James | Director | — | 1995-09-19 |
| BURN, Richard Albon | Director | 2015-01-01 | 2016-10-28 |
| BURNS, Allan | Director | 2005-06-21 | 2006-05-09 |
| BURROWS, Richard | Director | 2002-09-19 | 2008-01-01 |
| BUTLER, Alan John | Director | 2016-12-06 | 2017-08-02 |
| BUTTERWORTH, Mark | Director | 1989-09-15 | 1993-01-21 |
| CALDWELL, Walter Hunter | Director | 2000-03-16 | 2001-03-15 |
| CALDWELL, Walter Hunter | Director | 1998-03-26 | 1999-04-19 |
| CAMBOURNAC, Gilles | Director | 2000-12-07 | 2002-09-19 |
| CONNELL, David Allan Maclean | Director | — | 1991-11-21 |
| COUTURES, Jean-Christophe | Director | 2018-09-21 | 2021-07-31 |
| CRAIG, Hildreth Charles | Director | — | 1990-01-25 |
| CREW, Debra Ann | Director | 2023-07-12 | 2025-12-01 |
| CUNNINGHAM, Alistair Archibald | Director | 1990-11-22 | 1992-01-30 |
| CURLE, Ian Barrett | Director | 2005-03-18 | 2019-03-31 |
| CUTTER, David Andrew | Director | 2013-06-13 | 2019-11-22 |
| DAVIS, Crispen Henry, Sir | Director | 1993-01-21 | 1993-10-12 |
| DERRY, Anthony Edward | Director | — | 1990-01-25 |
| DEWAR-DURIE, Andrew Maule | Director | 1992-01-30 | 1999-11-01 |
| DILLON, Patricia | Director | 2020-03-20 | 2022-12-31 |
| DONAGHEY, Bryan Harold | Director | 2022-01-01 | 2025-12-31 |
| DONAGHEY, Bryan Harold | Director | 2008-01-01 | 2013-06-12 |
| DUFFY, Simon Patrick | Director | 1989-09-15 | 1991-11-21 |
| EASSON, John Eric | Director | 1991-07-25 | 1992-06-04 |
| ESPEY, James Stuart | Director | 2003-12-04 | 2007-12-06 |
| ESPEY, James Stuart | Director | 1992-06-04 | 1998-01-27 |
| ESPEY, James Stuart | Director | 1991-11-21 | 1992-03-26 |
| FARRAR, Richard William | Director | 2006-01-01 | 2017-03-24 |
| FERRAN, Javier | Director | 2000-04-18 | 2004-11-29 |
| FLOCCO, Thomas Joseph | Director | 2006-03-24 | 2007-03-21 |
| FROGGATT, Anthony Grant | Director | 2000-06-22 | 2002-01-21 |
| GATES, David Bruce | Director | 2010-06-16 | 2015-01-01 |
| GAVAZZI, Alberto | Director | 2006-12-07 | 2010-06-16 |
| GAYNOR, Donard Patrick Thomas | Director | 2010-06-16 | 2012-11-29 |
| GOOD, John James Griffen, Sir | Director | 1994-03-31 | 2006-01-01 |
| GOODWIN, John Macleod | Director | — | 1994-06-30 |
| GORDON, Alexander Grant | Director | — | 1995-09-19 |
| GORDON, Grant Glenn | Director | 2003-06-26 | 2004-04-29 |
| GORDON, Peter Grant | Director | 2006-03-24 | 2024-03-08 |
| GOURGUES, Jean-Etienne | Director | 2021-09-10 | 2025-12-31 |
| GOURLAY, Ian | Director | 2007-03-30 | 2010-06-15 |
| GOURLAY, Ian | Director | 1999-11-01 | 2001-11-20 |
| GRANT, John Lynburn Scott | Director | 1996-11-27 | 2002-03-22 |
| GRAY, Gary Kenneth | Director | 2005-09-19 | 2008-06-10 |
| GREENOW, Pryce William David | Director | 2018-03-23 | 2022-12-31 |
| GREENWOOD, Rita Maria | Director | 2017-09-21 | 2020-01-15 |
| GREIG, Christopher George, Dr | Director | 1990-01-25 | 2003-05-19 |
| HALES, Antony John | Director | 1995-09-18 | 1999-08-04 |
| HALLIDAY, David John | Director | 1998-09-17 | 1999-09-17 |
| HARDIE, David Anthony | Director | 1998-09-17 | 1999-12-01 |
| HITCHCOCK, Kenneth Walter | Director | 1995-09-18 | 1999-09-17 |
| HOELLINGER, Marc | Director | 2015-03-20 | 2018-08-17 |
| HOLMES, Katherine Mary | Director | — | 1989-06-30 |
| HUNT, Anthony Leonard | Director | 2004-03-26 | 2005-12-31 |
| HUNT, Simon John | Director | 2017-12-05 | 2020-11-01 |
| IMERMAN, Vivian Saul | Director | 2003-03-28 | 2003-11-25 |
| IVORY, Brian Gammell, Sir | Director | 1994-06-30 | 1999-11-18 |
| JACKSON, Barrie Mason | Director | 2000-03-16 | 2005-02-11 |
| JARVIS, David William | Director | 1993-01-21 | 1995-08-31 |
| JOHNSSON, Finn | Director | 1995-06-29 | 1998-02-28 |
| KALAGHER, Steven John | Director | 1995-09-19 | 2000-04-30 |
| KEENAN, John Michael Joseph | Director | 1998-03-26 | 2001-03-15 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 488 total filings
Material constitutional events — rename, articles re-file, resolution
- 2025-07-22 CC04 Statement of companys objects
- 2025-07-22 MA Memorandum articles
- 2025-07-22 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-06-20 | AA | accounts | Accounts with accounts type full | |
| 2026-05-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2026-01-15 | AP01 | officers | Appoint person director company with name date | |
| 2026-01-09 | AP01 | officers | Appoint person director company with name date | |
| 2026-01-08 | AP01 | officers | Appoint person director company with name date | |
| 2026-01-07 | AP01 | officers | Appoint person director company with name date | |
| 2026-01-06 | AP01 | officers | Appoint person director company with name date | |
| 2026-01-06 | TM01 | officers | Termination director company with name termination date | |
| 2026-01-06 | TM01 | officers | Termination director company with name termination date | |
| 2026-01-06 | TM01 | officers | Termination director company with name termination date | |
| 2026-01-06 | TM01 | officers | Termination director company with name termination date | |
| 2026-01-06 | CH01 | officers | Change person director company with change date | |
| 2025-12-03 | TM01 | officers | Termination director company with name termination date | |
| 2025-12-03 | TM01 | officers | Termination director company with name termination date | |
| 2025-07-22 | CC04 | change-of-constitution | Statement of companys objects | |
| 2025-07-22 | MA | incorporation | Memorandum articles | |
| 2025-07-22 | RESOLUTIONS | resolution | Resolution | |
| 2025-06-10 | AA | accounts | Accounts with accounts type full | |
| 2025-05-12 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-01-17 | AP01 | officers | Appoint person director company with name date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 17
- Capital events
- 0
- Officers appointed
- 5
- Officers resigned
- 3
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.