HEATHER ALE LIMITED

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

  -0.8%

  £12,961,074 → £12,858,164

• Cash

  +12.5%

  £44,471 → £50,027

• Net assets

  -3.9%

  £3,082,995 → £2,962,985

  lowest in 3 filed years

• Employees

  -11.6%

  69 → 61

  lowest in 3 filed years

• Operating profit

  -150.9%

  £62,318 → -£31,706

• Profit before tax

  -231%

  -£49,098 → -£162,501

  lowest in 3 filed years

• Wages

  -1.4%

  £1,823,802 → £1,797,468

  lowest in 3 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

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. HEATHER ALE LIMITED 1995-02-21 → present
2. WILLIAMS WORLD AGENCY LIMITED 1994-04-19 → 1995-02-21

Accounting basis

FRS 102

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have prepared cashflow projections which show that the company has adequate resources to continue in operational existence for the foreseeable future. Having reviewed the cash flow forecasts, the directors consider the company has sufficient facilities available with which to meet its financial obligations as they fall due for a period not less than twelve months from the date of approval of these financial statements.”

Group structure

1. HEATHER ALE LIMITED · parent
   1. Paisley Drinks Co.Ltd 40% · Scotland · Manufacture of drinks

Significant events

• “We navigated the exit of a major contract throughout the year. A round of compulsory redundancies started in December 2024 and was completed by March 2025, the rundown of the contract by June 2025. Additional one off costs were incurred in this process resulting in the figures below. The company will now operate only daytime shifts. Following on from the exit of this contract, the directors are confident that future results will be more profitable going forward. We also renegotiated certain parts of our borrowing to further strengthen our liquidity.”

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

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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