CES WHISKY LIMITED

• ◆

  2 PSCs ceased in last 24 months

  Significant control changed hands — see the Ownership section.

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

  -21.5%

  £23,733,930 → £18,634,272

• Cash

  -95.5%

  £4,238 → £191

• Net assets

  -0.7%

  £54,126,436 → £53,722,071

• Employees

  +11.8%

  34 → 38

• Operating profit

  -21.7%

  £2,568,447 → £2,012,114

• Profit before tax

  -44.3%

  £2,278,741 → £1,268,225

• Wages

  -5.8%

  £1,550,854 → £1,460,721

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.

1. CES WHISKY LIMITED 1991-12-19 → present
2. COMLAW NO. 273 LIMITED 1991-12-04 → 1991-12-19

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Azets Audit Services

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“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 group's and parent 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.”

Group structure

1. CES WHISKY LIMITED · parent
   1. MacDuff & Company Limited 100% · UK
   2. MacDuff International (Scotch Whisky) Limited 100% · UK
   3. InchDairnie Whisky Limited 100% · UK
   4. InchDairnie Distillery Limited 100% · UK

Significant events

• “On 30th April 2025 the parent company CES Whisky Limited acquired MacDuff International (Scotch Whisky) Limited, a fellow subsidiary of the wider Copenhagen Fortuna Company A/S Group. Subsequent to this, the business, trade and majority of the assets of MacDuff International (Scotch Whisky) Limited were hived into InchDairnie Whisky Limited.”

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

Filings

11

last 12 months

Capital events

1

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

last 12 months

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