CHRISTIES FOCHABERS HOLDINGS LTD.

• ⚠

  Annual accounts overdue

  Due 2025-05-31.

• ⚠

  Confirmation statement overdue

  Due 2026-02-16.

• ⚠

  Material uncertainty over going concern

  We draw attention to note 1.3 in the financial statements which acknowledges the ability of the group to meet its liabilities over the next 12 months as they fall due is dependent on the availability of bank facilities being suitably committed for a period of 12 months from the date of approval of these financial statements. As stated in note 1.3, these events or conditions, along with other matters set forth in note 1.3, indicate that a material uncertainty exists which may cast significant doubt on the group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

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

  -3.7%

  £8,660,752 → £8,336,143

• Cash

  -98.9%

  £16,567 → £182

• Net assets

  -0.3%

  £6,361,315 → £6,341,684

• Employees

  +4.3%

  94 → 98

• Operating profit

  -71.4%

  £1,482,361 → £424,601

• Profit before tax

  -98.3%

  £1,297,182 → £22,339

• Wages

  +8%

  £1,863,427 → £2,013,317

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.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 1.3 in the financial statements which acknowledges the ability of the group to meet its liabilities over the next 12 months as they fall due is dependent on the availability of bank facilities being suitably committed for a period of 12 months from the date of approval of these financial statements. As stated in note 1.3, these events or conditions, along with other matters set forth in note 1.3, indicate that a material uncertainty exists which may cast significant doubt on the group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.”

Group structure

1. CHRISTIES FOCHABERS HOLDINGS LTD. · parent
   1. Christies of Fochabers 100% · Fochabers, Moray · Garden centre & Nursery

Significant events

• “The company's subsidiary undertaking, Christies (Fochabers) Limited have experienced a decrease in the Turnover, Gross Profit and Profit Before Tax of the company compared to the previous year. This was due to the cancellation of a large tree order after grant funding was withheld by the government due to a lack of staff co-ordinating the grant scheme.”
• “The group has continued to make investments in the automation of the planting, harvesting, and grading processes. A bespoke tree grading system has been extended and now eliminates a substantial amount of manual handling and lifting, thus providing improved working conditions for our employees.”
• “The cost-of-living crisis has had a slight impact on the garden centre element of the business, turnover has decreased by almost 2% on the previous year.”
• “The restaurant continues to experience an increase in turnover of over 17% compared to the prior year.”
• “A major revamp of the garden centre's sales areas has taken place, the response from customers has been positive and turnover has increased.”

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

Filings

1

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.