ST. JAMES SMOKEHOUSE (SCOTLAND) LIMITED

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

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

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.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

David Allen

Audit opinion

Qualified

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. 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 original financial statements were authorised for issue.”

Significant events

• “At the end of 2022, the Miami factory split from Scotland.”
• “For 2026, the company has committed to reducing energy costs by installing solar panel systems, with battery back-up across all factory roofs and a further upgrade to the main factory refrigeration system.”
• “During the year, the directors identified that a transaction recorded in a prior period had been incorrectly recognised within the profit and loss account. On review, it was determined that the transaction should have been recorded within the directors' loan account. Accordingly, a prior year adjustment has been made to reclassify the amount from retained earnings to the directors' loan account.”
• “During the year, the directors undertook a review of historical accrual balances and identified a number of items which no longer represent valid liabilities. These balances arose due to errors in prior period estimates and had not been reversed appropriately. As a result, a prior year adjustment has been recognised to reverse these accruals. The comparative figures have been restated accordingly.”

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.