NAIRN'S OATCAKES LTD.

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

  +6.6%

  £47,450,000 → £50,588,000

• Cash

  +43.2%

  £5,974,000 → £8,552,000

• Net assets

  +11.8%

  £13,530,000 → £15,131,000

• Employees

  +3%

  231 → 238

• Operating profit

  +23%

  £4,038,000 → £4,967,000

• Profit before tax

  +24.2%

  £4,207,000 → £5,223,000

• Wages

  +7.6%

  £9,016,000 → £9,703,000

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. NAIRN'S OATCAKES LTD. 2007-05-04 → present
2. SIMMERS OF EDINBURGH LIMITED 1996-06-18 → 2007-05-04
3. M M & S (2311) LIMITED 1996-05-17 → 1996-06-18

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

RSM UK Audit LLP

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. Our evaluation of the directors' assessment of the company's ability to continue to adopt the going concern basis of accounting included reviewing the assumptions used by management in preparing the forecasts, the effects of sensitivity on the forecasts and the disclosures in relation to going concern in the financial statements. 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.”

Group structure

1. NAIRN'S OATCAKES LTD. · parent
   1. Nairn's Oatcakes EU Limited 100% · Republic of Ireland · Dormant

Significant events

• “The company made solid progress against strategic objectives during the year with volume growth, successful new product launches and operating margin improvements.”
• “Volume growth in export markets remains challenging due to the ongoing impact of cost inflation and trade barriers including the introduction of tariffs on exports to the United States.”
• “The cost structures of the business continue to be impacted by government policy. Significant annual increases in the National Living Wage, the introduction of the Extended Producer Responsibility, a tax on packaging use, and the increase in employer national insurance contributions in April 2025, all add significant cost to the business.”

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.