Samuel Heath & Sons plc, together with its subsidiaries, engages in the manufacture and marketing of various products in the builders' hardware and bathroom field in the United Kingdom. It offers basin ancillaries and taps; bath ancillaries and taps; bathroom accessories; bidet taps; concealed showers; cupboards/cabinets; exposed showers; external and internal doors; further fittings; generic roughs; kitchen taps; shower accessories and ancillaries; toilet fittings; and windows. Samuel Heath & Sons plc was founded in 1820 and is headquartered in Birmingham, the United Kingdom.