WHISKY AUCTIONEER 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

  -8.5%

  £11,160,187 → £10,215,856

• Cash

  +1,207.3%

  £28,509 → £372,696

• Net assets

  -33.1%

  £4,309,576 → £2,882,679

• Employees

  -1.7%

  59 → 58

• Operating profit

  -2.2%

  £1,676,034 → £1,638,713

• Profit before tax

  -3.7%

  £1,618,629 → £1,558,998

  lowest in 3 filed years

• Wages

  +3.5%

  £2,277,666 → £2,357,352

  highest 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.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least the next 12 months. The directors have reviewed business plans and prepared projections until March 2027 to consider the expected performance of the company and are satisfied that there are adequate resources available. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.”

Group structure

1. WHISKY AUCTIONEER LIMITED · parent
   1. Whisky Auctioneer Germany GmbH 100% · Germany · Whisky storage
   2. Whisky Auctioneer BV 100% · Netherlands · Whisky distribution

Significant events

• “During FY25 we completed the first phase of launching our new auction website, which will be rolled out across the Group during the first quarter of FY26”
• “During FY25, there has been a softening of demand across the whisky industry”
• “introduction of tariffs for exports to USA which were introduced toward the end of FY25 and have remained in place so far through FY26.”
• “During the financial year ending 31st March 2025, the Group undertook a reorganisation of cask stock assets owned by Whisky Auctioneer Limited with the objective of centralising ownership and management under another fully-owned Group company, Bright Spirits Ltd. These cask assets were transferred to the ownership of Bright Spirits Ltd at book value resulting in an inter-company balance between the companies involved in the transfer.”

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

1

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.