SCOTCH WHISKY INVESTMENTS LTD
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2027-03-02 (in 10mo)
Last made up 2026-02-16
Watchouts
None on the register
Cash
£1M
+39.3% highest in 4 filed years
Net assets
£11M
+890.5% highest in 4 filed years
Employees
35
-2.8% vs 2023
Profit before tax
-£2M
-58.5% vs 2023
Net assets
4-year trend · vs Consumer Staples median
Accounts
4-year trend · latest reflected 2024-12-31
| Metric | Trend | 2021-12-31 | 2022-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|
| Turnover | — | — | £1,060,059 | £1,909,768 | |
| Operating profit | — | — | -£863,787 | -£843,911 | |
| Profit before tax | — | — | -£1,226,168 | -£1,943,587 | |
| Net profit | — | — | -£930,890 | -£1,469,646 | |
| Cash | £1,999 | £62,589 | £870,395 | £1,212,803 | |
| Total assets less current liabilities | £1,596 | £1,921,865 | £13,982,286 | £16,669,835 | |
| Net assets | -£50,948 | -£463,014 | -£1,373,399 | £10,856,955 | |
| Equity | -£50,948 | -£463,014 | -£1,373,399 | £10,856,955 | |
| Average employees | 3 | 3 | 36 | 35 | |
| Wages | — | — | £606,524 | £987,317 | |
| Directors' remuneration | — | — | £176,000 | £176,000 |
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
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
+80.2%
£1,060,059 £1,909,768
-
Cash
+39.3%
£870,395 £1,212,803
highest in 4 filed years
-
Net assets
+890.5%
-£1,373,399 £10,856,955
highest in 4 filed years
-
Employees
-2.8%
36 35
-
Operating profit
+2.3%
-£863,787 -£843,911
-
Profit before tax
-58.5%
-£1,226,168 -£1,943,587
-
Wages
+62.8%
£606,524 £987,317
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
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2021-12-31 | 2022-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|
| Operating margin | — | — | -81.5% | -44.2% | |
| Net margin | — | — | -87.8% | -77.0% | |
| Return on capital employed | — | — | -6.2% | -5.1% | |
| Gearing (liabilities / total assets) | — | — | 108.5% | 37.4% | |
| Current ratio | — | — | 1.29x | 4.19x | |
| Interest cover | — | — | -2.38x | -0.77x |
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.
Audit & accounting basis
- Accounting basis
- FRS 102 §1A
- Reporting scope
- Consolidated group
- Abridged
- Yes — abridged accounts (limited disclosure)
- Auditor
- Sumer Auditco Limited
- 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. 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 Group's or the parent 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
- SCOTCH WHISKY INVESTMENTS LTD · parent
- The Auchtermuchty Bond Limited 100%
- Scotch Whisky International Real Estate Limited 100%
- Scotch Whisky International Warehousing Limited 100%
Significant events
- “During the year the company converted a £13.7m loan due to its parent company The Whisky Holding B.V. into ordinary shares issued at a par value of £1 per share.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
1 active · 6 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| KAPPEN, Michel | Director | 2021-01-26 | Nov 1968 | Dutch |
Show 6 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| OFFRINGA, Johannes Okko | Secretary | 2021-01-26 | 2022-11-03 |
| RF SECRETARIES LIMITED | Corporate Secretary | 2021-03-23 | 2022-01-26 |
| HABETS, Eran Hubert Theodoor Johan Marie | Director | 2023-08-01 | 2023-11-28 |
| MEULENBELT, Jan Cornelis | Director | 2024-01-29 | 2025-04-01 |
| RENNIE, Keith Thomas | Director | 2021-03-10 | 2025-06-24 |
| VAN DIJK, Rudolf Adrianus | Director | 2021-01-26 | 2023-12-22 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| The Whisky Holding B.V. | Corporate entity | Shares 75–100%, Voting 75–100% | 2021-12-01 | Active |
| Mr Rudolf Adrianus Van Dijk | Individual | Shares 25–50%, Voting 25–50% | 2021-01-26 | Ceased 2021-12-01 |
| Mr Michel Kappen | Individual | Shares 25–50%, Voting 25–50%, Appoints directors | 2021-01-26 | Ceased 2021-12-01 |
Filing timeline
Last 20 of 36 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-24 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-10-09 | AA | accounts | Accounts with accounts type group | |
| 2025-07-09 | TM01 | officers | Termination director company with name termination date | |
| 2025-07-09 | TM01 | officers | Termination director company with name termination date | |
| 2025-07-04 | AD01 | address | Change registered office address company with date old address new address | |
| 2025-02-28 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-12-10 | SH01 | capital | Capital allotment shares | |
| 2024-06-21 | AP01 | officers | Appoint person director company with name date | |
| 2024-06-18 | AA | accounts | Accounts with accounts type small | |
| 2024-02-19 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-12-22 | TM01 | officers | Termination director company with name termination date | |
| 2023-11-29 | TM01 | officers | Termination director company with name termination date | |
| 2023-08-01 | AP01 | officers | Appoint person director company with name date | |
| 2023-05-10 | AA | accounts | Accounts with accounts type small | |
| 2023-03-01 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-11-21 | TM02 | officers | Termination secretary company with name termination date | |
| 2022-09-30 | AA | accounts | Accounts with accounts type total exemption full | |
| 2022-02-17 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-02-16 | PSC05 | persons-with-significant-control | Change to a person with significant control | |
| 2022-02-16 | PSC02 | persons-with-significant-control | Notification of a person with significant control |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 5
- Capital events
- 1
- Officers appointed
- 0
- Officers resigned
- 1
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.