THE BENRIACH DISTILLERY COMPANY 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

  —

  Not reported

• Cash

  -34.9%

  £18,704,474 → £12,177,646

• Net assets

  +14.3%

  £205,182,360 → £234,548,172

• Employees

  -5.8%

  138 → 130

• Wages

  -6%

  £5,112,482 → £4,805,602

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. THE BENRIACH DISTILLERY COMPANY LIMITED 2004-06-15 → present
2. ANDPAR NO. 100 LIMITED 2003-10-30 → 2004-06-15

Accounting basis

FRS 102 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the financial statements. The company is considered to be a going concern because of its strong net asset position, the continued support of its ultimate parent company and its ongoing ability to generate consistently strong levels of turnover and net operating profits in the face of challenging economic conditions. A parental support letter has been obtained confirming that for the period to 31 December 2026, it will make available such funds as may be required to enable the company to meet its obligations as they fall due.”

Group structure

1. THE BENRIACH DISTILLERY COMPANY LIMITED · parent
   1. Glendronach Distillery Company Limited 100% · United Kingdom · Dormant
   2. Glenglassaugh Distillery Company Limited 100% · United Kingdom · Whisky production

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

Filings

5

last 12 months

Capital events

3

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.