Samuel Heath & Sons PLC (Samuel Heath) is a United Kingdom-based company. Samuel Heath is engaged in the manufacture and marketing of a range of products in the builders� hardware and bathroom field. It designs and manufactures a range of bathroom, kitchen, door and window fittings. The Company�s bathroom products include taps, showers and accessories; kitchen product include taps; fittings products include door furniture, window furniture, cupboard fittings and ancillary hardware fittings, and door closers products include Perko Powermatic, Perkomatic and Perko. The Company's wholly owned subsidiaries are dormant and includes W. Adams & Sons Ltd, D P 1999 Ltd, Samuel Heath & Sons Group Services Ltd, Holt, Siron & Company Ltd, The Mander Frame Company, Oakley Bedsteads Ltd, Perkins & Powell Ltd, R.M. Manufacturing & Engineering Co. Ltd, Regency Bathroom Accessories Ltd and The Walker Fender Co. Ltd.