macduff international (scotch whisky) limited
macduff international (scotch whisky) limited Company Information
Company Number
SC132928
Next Accounts
Jan 2026
Shareholders
copenhagen fortuna co a/s
Group Structure
View All
Industry
Distilling, rectifying and blending of spirits
Registered Address
6 newton place, glasgow, G3 7PR
Website
www.macduffint.co.ukmacduff international (scotch whisky) limited Estimated Valuation
Pomanda estimates the enterprise value of MACDUFF INTERNATIONAL (SCOTCH WHISKY) LIMITED at £15.1m based on a Turnover of £17.9m and 0.84x industry multiple (adjusted for size and gross margin).
macduff international (scotch whisky) limited Estimated Valuation
Pomanda estimates the enterprise value of MACDUFF INTERNATIONAL (SCOTCH WHISKY) LIMITED at £13.4m based on an EBITDA of £2.3m and a 5.88x industry multiple (adjusted for size and gross margin).
macduff international (scotch whisky) limited Estimated Valuation
Pomanda estimates the enterprise value of MACDUFF INTERNATIONAL (SCOTCH WHISKY) LIMITED at £42.7m based on Net Assets of £25.1m and 1.7x industry multiple (adjusted for liquidity).
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Macduff International (scotch Whisky) Limited Overview
Macduff International (scotch Whisky) Limited is a live company located in glasgow, G3 7PR with a Companies House number of SC132928. It operates in the distilling, rectifying and blending of spirits sector, SIC Code 11010. Founded in July 1991, it's largest shareholder is copenhagen fortuna co a/s with a 100% stake. Macduff International (scotch Whisky) Limited is a mature, mid sized company, Pomanda has estimated its turnover at £17.9m with high growth in recent years.
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Macduff International (scotch Whisky) Limited Health Check
Pomanda's financial health check has awarded Macduff International (Scotch Whisky) Limited a 5 rating. We use a traffic light system to show it exceeds the industry average on 4 measures and has 5 areas for improvement. Company Health Check FAQs
4 Strong
3 Regular
5 Weak
Size
annual sales of £17.9m, make it smaller than the average company (£23.1m)
£17.9m - Macduff International (scotch Whisky) Limited
£23.1m - Industry AVG
Growth
3 year (CAGR) sales growth of 17%, show it is growing at a similar rate (15%)
17% - Macduff International (scotch Whisky) Limited
15% - Industry AVG
Production
with a gross margin of 36.2%, this company has a comparable cost of product (38.8%)
36.2% - Macduff International (scotch Whisky) Limited
38.8% - Industry AVG
Profitability
an operating margin of 12.5% make it as profitable than the average company (11.2%)
12.5% - Macduff International (scotch Whisky) Limited
11.2% - Industry AVG
Employees
with 13 employees, this is below the industry average (72)
13 - Macduff International (scotch Whisky) Limited
72 - Industry AVG
Pay Structure
on an average salary of £93.5k, the company has a higher pay structure (£54k)
£93.5k - Macduff International (scotch Whisky) Limited
£54k - Industry AVG
Efficiency
resulting in sales per employee of £1.4m, this is more efficient (£417.4k)
£1.4m - Macduff International (scotch Whisky) Limited
£417.4k - Industry AVG
Debtor Days
it gets paid by customers after 29 days, this is earlier than average (40 days)
29 days - Macduff International (scotch Whisky) Limited
40 days - Industry AVG
Creditor Days
its suppliers are paid after 31 days, this is quicker than average (69 days)
31 days - Macduff International (scotch Whisky) Limited
69 days - Industry AVG
Stock Days
it holds stock equivalent to 840 days, this is more than average (538 days)
840 days - Macduff International (scotch Whisky) Limited
538 days - Industry AVG
Cash Balance
has cash to cover current liabilities for 13 weeks, this is more cash available to meet short term requirements (2 weeks)
13 weeks - Macduff International (scotch Whisky) Limited
2 weeks - Industry AVG
Debt Level
it has a ratio of liabilities to total assets of 16.2%, this is a lower level of debt than the average (46.8%)
16.2% - Macduff International (scotch Whisky) Limited
46.8% - Industry AVG
MACDUFF INTERNATIONAL (SCOTCH WHISKY) LIMITED financials
Macduff International (Scotch Whisky) Limited's latest turnover from April 2024 is £17.9 million and the company has net assets of £25.1 million. According to their latest financial statements, Macduff International (Scotch Whisky) Limited has 13 employees and maintains cash reserves of £1.2 million as reported in the balance sheet.
Data source: Companies House, Pomanda Estimates
| Apr 2024 | Apr 2023 | Apr 2022 | Apr 2021 | Apr 2020 | Apr 2019 | Apr 2018 | Apr 2017 | Apr 2016 | Apr 2015 | Apr 2014 | Apr 2013 | Apr 2012 | Jul 2011 | Sep 2010 | Sep 2009 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Turnover | 17,891,776 | 15,537,155 | 12,972,800 | 11,296,243 | 11,737,699 | 12,468,283 | 11,477,904 | 11,000,340 | 10,264,244 | 9,735,999 | 9,478,358 | 7,248,278 | 5,150,837 | 6,335,319 | 5,642,965 | |
| Other Income Or Grants | ||||||||||||||||
| Cost Of Sales | 11,410,175 | 10,950,810 | 8,944,337 | 7,875,428 | 8,180,843 | 8,859,824 | 8,151,042 | 7,969,215 | 7,446,684 | 7,310,095 | 7,328,335 | 5,368,726 | 3,742,799 | 4,719,458 | 4,257,526 | |
| Gross Profit | 6,481,601 | 4,586,345 | 4,028,463 | 3,420,815 | 3,556,856 | 3,608,459 | 3,326,862 | 3,031,125 | 2,817,560 | 2,425,904 | 2,150,023 | 1,879,552 | 1,408,038 | 1,615,861 | 1,385,439 | |
| Admin Expenses | 4,237,486 | 3,554,355 | 2,918,442 | 2,501,609 | 2,708,678 | 2,520,164 | 2,418,351 | 2,274,730 | 2,134,076 | 1,877,534 | 1,745,099 | 1,505,722 | 1,060,686 | 1,239,038 | 1,149,231 | |
| Operating Profit | 2,244,115 | 1,031,990 | 1,110,021 | 919,206 | 848,178 | 1,088,295 | 908,511 | 756,395 | 683,484 | 548,370 | 404,924 | 373,830 | 347,352 | 376,823 | 236,208 | |
| Interest Payable | 7,503 | 391,216 | 135,179 | 108,208 | 124,934 | 88,809 | 35,179 | 6,735 | 544 | 847 | 90,989 | 86,906 | 59,344 | 69,745 | 58,190 | |
| Interest Receivable | 633 | 3,235 | 1,684 | 866 | 1,111 | 3,488 | 184,106 | |||||||||
| Pre-Tax Profit | 2,236,612 | 640,774 | 974,842 | 811,631 | 723,244 | 1,002,721 | 875,016 | 750,526 | 849,395 | 551,011 | 594,837 | 286,924 | 288,008 | 307,078 | 178,018 | |
| Tax | -567,033 | -127,595 | -180,808 | -159,457 | -148,408 | -194,160 | -172,805 | -155,684 | -137,811 | -120,495 | -121,034 | -65,438 | -65,102 | -62,546 | -1,050 | |
| Profit After Tax | 1,669,579 | 513,179 | 794,034 | 652,174 | 574,836 | 808,561 | 702,211 | 594,842 | 711,584 | 430,516 | 473,803 | 221,486 | 222,906 | 244,532 | 176,968 | |
| Dividends Paid | 43,333 | 73,333 | 73,333 | 63,333 | 63,333 | 63,333 | 63,333 | 51,525 | ||||||||
| Retained Profit | 1,669,579 | 469,846 | 720,701 | 578,841 | 574,836 | 745,228 | 638,878 | 531,509 | 648,251 | 378,991 | 473,803 | 221,486 | 222,906 | 244,532 | 176,968 | |
| Employee Costs | 1,215,674 | 990,145 | 700,467 | 553,297 | 664,961 | 577,811 | 488,057 | 497,472 | 534,657 | 554,809 | 491,303 | 441,974 | 363,886 | 412,755 | 410,665 | |
| Number Of Employees | 13 | 12 | 10 | 10 | 11 | 10 | 9 | 11 | 10 | 9 | 8 | 7 | 8 | 8 | 9 | |
| EBITDA* | 2,284,907 | 1,086,303 | 1,161,365 | 969,905 | 892,272 | 1,139,399 | 953,282 | 809,225 | 732,696 | 591,636 | 427,371 | 391,462 | 364,125 | 396,668 | 249,953 |
* Earnings Before Interest, Tax, Depreciation and Amortisation
| Apr 2024 | Apr 2023 | Apr 2022 | Apr 2021 | Apr 2020 | Apr 2019 | Apr 2018 | Apr 2017 | Apr 2016 | Apr 2015 | Apr 2014 | Apr 2013 | Apr 2012 | Jul 2011 | Sep 2010 | Sep 2009 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tangible Assets | 577,181 | 610,590 | 584,744 | 620,800 | 667,253 | 155,768 | 103,464 | 145,932 | 180,150 | 205,694 | 69,378 | 28,210 | 35,390 | 50,367 | 39,759 | |
| Intangible Assets | 1,905,138 | 1,905,138 | 1,905,138 | |||||||||||||
| Investments & Other | 1,000,200 | 1,000,200 | 1,000,200 | 1,000,200 | 1,000,200 | 1,000,200 | 1,000,200 | 1,000,300 | 1,000,300 | |||||||
| Debtors (Due After 1 year) | ||||||||||||||||
| Total Fixed Assets | 577,181 | 610,590 | 584,744 | 1,621,000 | 1,667,453 | 1,155,968 | 1,103,664 | 1,146,132 | 1,180,350 | 1,205,894 | 1,069,678 | 1,028,510 | 1,940,528 | 1,955,505 | 1,944,897 | |
| Stock & work in progress | 26,276,529 | 25,075,152 | 20,764,801 | 18,795,303 | 17,251,438 | 15,610,694 | 12,532,904 | 9,458,719 | 7,471,442 | 6,796,226 | 6,336,245 | 3,561,060 | 1,921,822 | 1,771,551 | 1,619,444 | |
| Trade Debtors | 1,444,709 | 1,842,060 | 1,538,245 | 1,490,685 | 862,944 | 1,206,053 | 856,675 | 1,077,883 | 1,162,300 | 1,052,469 | 958,557 | 747,254 | 576,691 | 402,783 | 620,230 | |
| Group Debtors | 240,347 | 646,235 | 966,721 | 405,080 | 843,169 | 655,644 | 1,096,361 | 860,724 | 939,438 | 1,004,612 | 899,617 | 1,767,089 | ||||
| Misc Debtors | 199,257 | 266,876 | 120,900 | 183,401 | 211,531 | 128,610 | 144,728 | 96,677 | 104,409 | 103,292 | 289,001 | 72,924 | 60,748 | 76,559 | 64,817 | |
| Cash | 1,240,936 | 4,037 | 3,512 | 439,023 | 3,890 | 292,253 | 265,757 | 374,239 | 719,825 | 109,588 | 63,218 | 3,318 | 359,485 | 481,637 | 952,255 | |
| misc current assets | ||||||||||||||||
| total current assets | 29,401,778 | 27,834,360 | 23,394,179 | 21,313,492 | 19,172,972 | 17,893,254 | 14,896,425 | 11,868,242 | 10,397,414 | 9,066,187 | 8,546,638 | 6,151,645 | 2,918,746 | 2,732,530 | 3,256,746 | |
| total assets | 29,978,959 | 28,444,950 | 23,978,923 | 22,934,492 | 20,840,425 | 19,049,222 | 16,000,089 | 13,014,374 | 11,577,764 | 10,272,081 | 9,616,316 | 7,180,155 | 4,859,274 | 4,688,035 | 5,201,643 | |
| Bank overdraft | 276,088 | 143,630 | 374,049 | 5,561 | 773,419 | 1,259,289 | 1,789,575 | |||||||||
| Bank loan | 54,727 | 47,812 | 40,839 | |||||||||||||
| Trade Creditors | 996,335 | 2,081,621 | 1,498,165 | 1,324,007 | 736,703 | 1,444,018 | 1,307,543 | 1,273,832 | 1,267,905 | 1,064,115 | 1,289,302 | 1,488,032 | 1,167,192 | 927,019 | 1,322,847 | |
| Group/Directors Accounts | 2,963,121 | 1,836,047 | 1,029,981 | 1,453,004 | 1,242,613 | 1,149,840 | 733,202 | 338,788 | 679,859 | 317,492 | 25,002 | 33,723 | ||||
| other short term finances | ||||||||||||||||
| hp & lease commitments | 2,309 | 3,078 | 3,078 | |||||||||||||
| other current liabilities | 887,721 | 788,991 | 814,790 | 465,658 | 374,078 | 415,419 | 666,426 | 743,452 | 485,214 | 387,649 | 275,860 | 214,065 | 358,675 | 266,466 | 192,051 | |
| total current liabilities | 4,847,177 | 4,982,747 | 3,486,566 | 3,242,669 | 2,727,443 | 3,009,277 | 2,707,171 | 2,356,072 | 2,432,978 | 1,769,256 | 1,590,164 | 1,741,381 | 2,356,322 | 2,503,664 | 3,348,390 | |
| loans | 8,500,000 | 7,500,000 | 6,500,000 | 5,000,000 | 3,000,000 | 1,000,000 | 221,099 | 3,370,388 | 403,927 | 304,342 | 217,899 | |||||
| hp & lease commitments | 1,795 | 4,874 | ||||||||||||||
| Accruals and Deferred Income | ||||||||||||||||
| other liabilities | ||||||||||||||||
| provisions | 1,799 | 4,262 | 22,255 | 28,545 | 9,764 | 2,456 | 2,157 | 4,272 | 1,050 | |||||||
| total long term liabilities | 8,500,000 | 7,500,000 | 6,500,000 | 5,001,799 | 3,000,000 | 1,004,262 | 22,255 | 28,545 | 230,863 | 3,372,844 | 406,084 | 310,409 | 223,823 | |||
| total liabilities | 4,847,177 | 4,982,747 | 11,986,566 | 10,742,669 | 9,227,443 | 8,011,076 | 5,707,171 | 3,360,334 | 2,455,233 | 1,797,801 | 1,821,027 | 5,114,225 | 2,762,406 | 2,814,073 | 3,572,213 | |
| net assets | 25,131,782 | 23,462,203 | 11,992,357 | 12,191,823 | 11,612,982 | 11,038,146 | 10,292,918 | 9,654,040 | 9,122,531 | 8,474,280 | 7,795,289 | 2,065,930 | 2,096,868 | 1,873,962 | 1,629,430 | |
| total shareholders funds | 25,131,782 | 23,462,203 | 11,992,357 | 12,191,823 | 11,612,982 | 11,038,146 | 10,292,918 | 9,654,040 | 9,122,531 | 8,474,280 | 7,795,289 | 2,065,930 | 2,096,868 | 1,873,962 | 1,629,430 |
| Apr 2024 | Apr 2023 | Apr 2022 | Apr 2021 | Apr 2020 | Apr 2019 | Apr 2018 | Apr 2017 | Apr 2016 | Apr 2015 | Apr 2014 | Apr 2013 | Apr 2012 | Jul 2011 | Sep 2010 | Sep 2009 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating Activities | ||||||||||||||||
| Operating Profit | 2,244,115 | 1,031,990 | 1,110,021 | 919,206 | 848,178 | 1,088,295 | 908,511 | 756,395 | 683,484 | 548,370 | 404,924 | 373,830 | 347,352 | 376,823 | 236,208 | |
| Depreciation | 40,792 | 54,313 | 51,344 | 50,699 | 44,094 | 51,104 | 44,771 | 52,830 | 49,212 | 43,266 | 22,447 | 17,632 | 16,773 | 19,845 | 13,745 | |
| Amortisation | ||||||||||||||||
| Tax | -567,033 | -127,595 | -180,808 | -159,457 | -148,408 | -194,160 | -172,805 | -155,684 | -137,811 | -120,495 | -121,034 | -65,438 | -65,102 | -62,546 | -1,050 | |
| Stock | 1,201,377 | 4,310,351 | 1,969,498 | 1,543,865 | 1,640,744 | 3,077,790 | 3,074,185 | 1,987,277 | 675,216 | 459,981 | 2,775,185 | 3,561,060 | -1,921,822 | 150,271 | 152,107 | 1,619,444 |
| Debtors | -870,858 | 129,305 | 546,700 | 161,522 | -72,663 | -107,457 | 62,480 | -170,863 | 45,774 | 13,198 | -440,092 | 2,587,267 | -637,439 | 158,097 | -205,705 | 685,047 |
| Creditors | -1,085,286 | 583,456 | 174,158 | 587,304 | -707,315 | 136,475 | 33,711 | 5,927 | 203,790 | -225,187 | -198,730 | 1,488,032 | -1,167,192 | 240,173 | -395,828 | 1,322,847 |
| Accruals and Deferred Income | 98,730 | -25,799 | 349,132 | 91,580 | -41,341 | -251,007 | -77,026 | 258,238 | 97,565 | 111,789 | 61,795 | 214,065 | -358,675 | 92,209 | 74,415 | 192,051 |
| Deferred Taxes & Provisions | -1,799 | 1,799 | -4,262 | -17,993 | -6,290 | 18,781 | 7,308 | 2,456 | -2,157 | -2,115 | 3,222 | 1,050 | ||||
| Cash flow from operations | 400,799 | -2,923,291 | -1,012,351 | -216,055 | -1,574,672 | -2,137,827 | -2,403,765 | -916,701 | 168,960 | -96,655 | -2,158,383 | -4,117,750 | 320,922 | 69,529 | -539,640 | |
| Investing Activities | ||||||||||||||||
| capital expenditure | -1,796 | -30,453 | -9,175 | |||||||||||||
| Change in Investments | -1,000,200 | -100 | 1,000,300 | |||||||||||||
| cash flow from investments | 1,000,200 | -1,796 | -30,453 | -9,175 | ||||||||||||
| Financing Activities | ||||||||||||||||
| Bank loans | -54,727 | 6,915 | 6,973 | 40,839 | ||||||||||||
| Group/Directors Accounts | 1,127,074 | 806,066 | -423,023 | 210,391 | 92,773 | 416,638 | 394,414 | -341,071 | 362,367 | 292,490 | -8,721 | 33,723 | ||||
| Other Short Term Loans | ||||||||||||||||
| Long term loans | -8,500,000 | 1,000,000 | 1,000,000 | 1,500,000 | 2,000,000 | 2,000,000 | 1,000,000 | -221,099 | -3,149,289 | 3,370,388 | -403,927 | 99,585 | 86,443 | 217,899 | ||
| Hire Purchase and Lease Commitments | -2,309 | -2,564 | -3,079 | 7,952 | ||||||||||||
| other long term liabilities | ||||||||||||||||
| share issue | ||||||||||||||||
| interest | -7,503 | -391,216 | -135,179 | -107,575 | -124,934 | -85,574 | -33,495 | -5,869 | 567 | 2,641 | 93,117 | -86,906 | -59,344 | -69,745 | -58,190 | |
| cash flow from financing | 1,119,571 | 2,914,850 | -478,369 | 1,102,816 | 1,467,839 | 2,331,064 | 2,360,919 | 653,060 | 362,934 | 374,032 | 2,190,663 | 5,161,649 | 44,592 | 20,592 | 1,660,962 | |
| cash and cash equivalents | ||||||||||||||||
| cash | 1,236,899 | 525 | -435,511 | 435,133 | -288,363 | 26,496 | -108,482 | -345,586 | 610,237 | 46,370 | 59,900 | 3,318 | -359,485 | -122,152 | -470,618 | 952,255 |
| overdraft | -276,088 | 132,458 | 143,630 | -374,049 | 374,049 | -5,561 | 5,561 | -773,419 | -485,870 | -530,286 | 1,789,575 | |||||
| change in cash | 1,512,987 | -131,933 | -579,141 | 809,182 | -662,412 | 26,496 | -108,482 | -345,586 | 610,237 | 46,370 | 65,461 | -2,243 | 413,934 | 363,718 | 59,668 | -837,320 |
macduff international (scotch whisky) limited Credit Report and Business Information
Macduff International (scotch Whisky) Limited Competitor Analysis
Perform a competitor analysis for macduff international (scotch whisky) limited by selecting its closest rivals, whether from the MANUFACTURING sector, other mid companies, companies in G 3 area or any other competitors across 12 key performance metrics.
macduff international (scotch whisky) limited Ownership
MACDUFF INTERNATIONAL (SCOTCH WHISKY) LIMITED group structure
Macduff International (Scotch Whisky) Limited has 2 subsidiary companies.
Ultimate parent company
COPENHAGEN FORTUNA CO
#0074708
1 parent
MACDUFF INTERNATIONAL (SCOTCH WHISKY) LIMITED
SC132928
2 subsidiaries
macduff international (scotch whisky) limited directors
Macduff International (Scotch Whisky) Limited currently has 5 directors. The longest serving directors include Mr David Sloan (Sep 1997) and Mr Thomas Karberg (Aug 2011).
| officer | country | age | start | end | role |
|---|---|---|---|---|---|
| Mr David Sloan | Scotland | 62 years | Sep 1997 | - | Director |
| Mr Thomas Karberg | Denmark | 61 years | Aug 2011 | - | Director |
| Mr Brian Stubtoft | 65 years | Jun 2021 | - | Director | |
| Mr Graham Glen | 48 years | Sep 2022 | - | Director | |
| Mrs Lesley Ramage | 47 years | Jul 2023 | - | Director |
P&L
April 2024turnover
17.9m
+15%
operating profit
2.2m
+117%
gross margin
36.3%
+22.73%
turnover
Turnover, or revenue, is the amount of sales generated by a company within the financial year.
Balance Sheet
April 2024net assets
25.1m
+0.07%
total assets
30m
+0.05%
cash
1.2m
+306.39%
net assets
Total assets minus all liabilities
macduff international (scotch whisky) limited company details
company number
SC132928
Type
Private limited with Share Capital
industry
11010 - Distilling, rectifying and blending of spirits
incorporation date
July 1991
age
34
incorporated
UK
ultimate parent company
accounts
Group
last accounts submitted
April 2024
previous names
ces holdings (scotland) limited (June 2012)
comlaw no. 271 limited (December 1991)
accountant
-
auditor
AZETS AUDIT SERVICES
address
6 newton place, glasgow, G3 7PR
Bank
NORDEA BANK
Legal Advisor
MACROBERTS
macduff international (scotch whisky) limited Charges & Mortgages
A charge, or mortgage, refers to the rights a company gives to a lender in return for a loan, often in the form of security given over business assets.
We found 2 charges/mortgages relating to macduff international (scotch whisky) limited. Currently there are 0 open charges and 2 have been satisfied in the past.
macduff international (scotch whisky) limited Capital Raised & Share Issues BETA
When a company issues new shares, e.g. to new investors following a funding round, it is required to notify Companies House within one month of making an allotment of shares.
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macduff international (scotch whisky) limited Companies House Filings - See Documents
| date | description | view/download |
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