C.E.M. DAY LIMITED
Get an alert when C.E.M. DAY LIMITED files next
Leroy will email you the moment a new filing lands at Companies House — one short note per filing, nothing else.
Cash
£31m
-16.1% vs 2024
Net assets
£121m
+3.3% highest in 3 filed years
Employees
566
-3.1% lowest in 3 filed years
Profit before tax
£12m
-24.6% lowest in 3 filed years
Net assets
3-year trend · vs Consumer Discretionary median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2025-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 | Δ vs prior |
|---|---|---|---|---|---|
| Turnover | £284,855,000 | £303,172,000 | £291,249,000 | -3.9% | |
| Operating profit | £42,211,000 | £31,925,000 | £27,552,000 | -13.7% | |
| Profit before tax | £30,326,000 | £16,089,000 | £12,130,000 | -24.6% | |
| Net profit | £22,313,000 | £12,136,000 | £8,816,000 | -27.4% | |
| Cash | £28,126,000 | £37,481,000 | £31,431,000 | -16.1% | |
| Total assets less current liabilities | £289,633,000 | £318,689,000 | £304,204,000 | -4.5% | |
| Net assets | £113,217,000 | £116,753,000 | £120,569,000 | +3.3% | |
| Equity | £113,217,000 | £116,753,000 | £120,569,000 | +3.3% | |
| Average employees | 579 | 584 | 566 | -3.1% | |
| Wages | £18,000,000 | £18,412,000 | £18,522,000 | +0.6% | |
| Directors' remuneration | £1,416,000 | £1,050,000 | £1,005,000 | -4.3% | |
| Directors' pension contributions | £288,000 | £299,000 | £172,000 | -42.5% | |
| Highest paid director | £377,000 | £270,000 | £362,000 | +34.1% |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 | 2025-12-31 |
|---|---|---|---|---|
| Operating margin | 14.8% | 10.5% | 9.5% | |
| Net margin | 7.8% | 4.0% | 3.0% | |
| Return on capital employed | 14.6% | 10.0% | 9.1% | |
| Gearing (liabilities / total assets) | 73.1% | 75.3% | 74.1% | |
| Current ratio | 1.30x | 1.21x | 1.21x | |
| Interest cover | 3.40x | 1.90x | 1.66x |
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
- Reporting scope
- Consolidated group
- Auditor
- MHA Audit Services LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“At the time of approving the financial statements, the directors, having taken due consideration of the current economic climate on the cashflows of the Group and the availability of the financial support measures made available by the Group's bankers, have concluded that there is a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.”
Group structure
- C.E.M. DAY LIMITED · parent
- Car Hire (Day of Swansea) Limited 100%
- Day's Hire Limited 100%
- Day's Motor Group Limited 100%
- Day's Motor Park Limited 100%
- Simply Vans Limited 100%
- Three Cliffs Investments Company Limited 100%
Significant events
- “According to the Society of Motor Manufacturers and Traders (SMTT), the UK new car market experienced modest growth during 2025, with registrations exceeding two million units for the first time since before the pandemic.”
- “Demand for electrified vehicles continued to increase, with approximately one in four new vehicles registered being battery electric.”
- “Three Cliffs Investments Co Limited operate in the motor finance sector and are potentially within the scope of the Financial Conduct Authority review into historical commission arrangements. Following the Financial Conduct Authority's recent announcement of an industry-wide redress scheme, uncertainty remains regarding the scope of affected agreements and the methodology for identifying and calculating any redress. The Group continues to monitor developments and has engaged with the Financial Conduct Authority and industry participants.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 11 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| DAVIES, Leighton | Secretary | 2021-03-31 | — | — |
| DAY, Graham Manton | Director | — | Nov 1944 | British |
| DAY, Jillian | Director | — | Jun 1953 | British |
| DAY, Russell David | Director | 2009-06-01 | Apr 1970 | British |
| MATTHEWS, Grant William | Director | 2021-03-31 | Jun 1981 | British |
Show 11 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| SMITH, Stuart Morton | Secretary | 2001-08-31 | 2021-03-31 |
| THOMAS, Wynn Francis | Secretary | — | 2001-08-31 |
| BOND, David | Director | 2005-12-01 | 2024-05-01 |
| DAY, Gareth Neil | Director | 2009-06-01 | 2018-04-18 |
| EDWARDS, Philip Elmer | Director | — | 1999-05-01 |
| GRANT, Michael John | Director | 1999-05-01 | 2022-03-31 |
| REES, Emrys Aneurin | Director | — | 2020-06-30 |
| SMITH, Stuart Morton | Director | 2005-12-01 | 2021-03-31 |
| THOMAS, Wynn Francis | Director | — | 2001-08-31 |
| VICKERY, Hedley John | Director | — | 1992-06-27 |
| WATKINS, David Huw | Director | 2005-12-01 | 2020-03-31 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Day's Property Holdings Limited | Corporate entity | Shares 75–100%, Voting 75–100% | 2017-09-04 | Active |
| Mr Graham Manton Day | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2017-09-04 |
| Jillian Day | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2017-09-04 |
Filing timeline
Last 20 of 208 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-08-20 | AA | accounts | Accounts with accounts type group | |
| 2026-07-01 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-08-06 | AA | accounts | Accounts with accounts type group | |
| 2025-06-30 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-16 | TM01 | officers | Termination director company with name termination date | |
| 2024-07-09 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-06-12 | AA | accounts | Accounts with accounts type group | |
| 2024-05-03 | TM01 | officers | Termination director company | |
| 2023-07-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-06-07 | AA | accounts | Accounts with accounts type group | |
| 2022-09-24 | AA | accounts | Accounts with accounts type group | |
| 2022-06-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-05-06 | TM01 | officers | Termination director company with name termination date | |
| 2022-04-27 | TM01 | officers | Termination director company | |
| 2021-09-04 | AA | accounts | Accounts with accounts type group | |
| 2021-06-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-04-15 | AP03 | officers | Appoint person secretary company with name date | |
| 2021-04-15 | TM02 | officers | Termination secretary company with name termination date | |
| 2021-04-15 | TM01 | officers | Termination director company with name termination date | |
| 2021-04-15 | AP01 | officers | Appoint person director company with name date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 2
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
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.