BRITISH & AMERICAN INVESTMENT TRUST PLC
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Cash
£1k
-99.6% lowest in 3 filed years
Net assets
£2.3m
-61.2% lowest in 3 filed years
Employees
6
0% vs 2024
Profit before tax
-£265k
-160.5% lowest in 3 filed years
Net assets
3-year trend · vs Financials 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 | £1,264,000 | £939,000 | £106,000 | -88.7% | |
| Operating profit | £847,000 | £496,000 | -£236,000 | -147.6% | |
| Profit before tax | £797,000 | £438,000 | -£265,000 | -160.5% | |
| Net profit | £814,000 | £473,000 | -£238,000 | -150.3% | |
| Cash | £39,000 | £249,000 | £1,000 | -99.6% | |
| Total assets less current liabilities | £8,718,000 | £10,491,000 | £7,732,000 | -26.3% | |
| Net assets | £4,512,000 | £5,953,000 | £2,310,000 | -61.2% | |
| Equity | £4,512,000 | £5,953,000 | £2,310,000 | -61.2% | |
| Average employees | 7 | 6 | 6 | 0% | |
| Wages | £379,000 | £375,000 | £221,000 | -41.1% | |
| Directors' remuneration | £140,000 | £145,000 | £161,000 | +11% |
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 | 67.0% | 52.8% | — | |
| Net margin | 64.4% | 50.4% | — | |
| Return on capital employed | 9.7% | 4.7% | -3.1% | |
| Gearing (liabilities / total assets) | 62.3% | 55.3% | 75.2% | |
| Current ratio | 0.20x | 0.10x | 0.04x | |
| Interest cover | 16.94x | 8.55x | -8.14x |
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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- BRITISH & AMERICAN INVESTMENT TRUST PLC 1996-01-02 → present
- BRITISH & AMERICAN FILM HOLDINGS PLC 1947-04-15 → 1996-01-02
Audit & accounting basis
- Accounting basis
- IFRS
- Reporting scope
- Standalone (parent only)
- Auditor
- MHA
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The directors have assessed the ability of the company to continue as a going concern for a period of at least twelve months from approval of these financial statements. ... Given the credit facility and the deferral of related party loans the directors have assessed that the company will have sufficient resources to enable it to continue as a going concern.”
Group structure
- BRITISH & AMERICAN INVESTMENT TRUST PLC · parent
- BritAm Investments Limited 100%
- Second BritAm Investments Limited 100%
- British & American Films Limited 100%
Significant events
- “The year 2025 and the opening months of 2026 have been a time of significant upheaval, bringing turbulence to financial, trade and commodity markets alike and to global affairs and geopolitics generally.”
- “The long-serving CEO left the company soon afterwards to be replaced by a new and highly experienced CEO in the third quarter. A major re-calibration of the sales team and strategy was implemented in the second half with a view to re-invigorating sales and achieving break even in 2026.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 10 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| SILVEROV, Milla | Secretary | 2024-06-14 | — | — |
| LE BLAN, Julia | Director | 2022-06-01 | Sep 1954 | English |
| SELIGMAN, David Geoffrey | Director | 2017-09-26 | Oct 1951 | British |
| TAMLYN, Alexander | Director | 2018-06-30 | Sep 1965 | British |
| WOOLF, Jonathan Charles | Director | — | Jun 1956 | British |
Show 10 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BRADLEY, Barry John | Secretary | — | 1991-12-31 |
| HUMPHREY, David Neville | Secretary | 1992-01-01 | 2001-12-19 |
| WILLIAMS, Keith James | Secretary | 2001-12-19 | 2024-04-30 |
| BRADLEY, Barry John | Director | — | 1991-12-31 |
| DREYFUS, Dominic Georges | Director | 1996-05-13 | 2022-02-07 |
| FIELDING, Claude Eric | Director | — | 2000-12-31 |
| PATERSON, Ronald George | Director | 2001-01-01 | 2018-06-30 |
| SANDELSON, Brian Henry | Director | — | 1996-05-13 |
| TOWNSEND, John Anthony Victor | Director | 1999-10-06 | 2017-12-31 |
| WOOLF, John, Sir | Director | — | 1999-06-28 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 162 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-07-09 | AUD | auditors | Auditors resignation company | |
| 2026-07-05 | AA | accounts | Accounts with accounts type full | |
| 2025-11-11 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-07-02 | AA | accounts | Accounts with accounts type full | |
| 2025-05-16 | AUD | auditors | Auditors resignation company | |
| 2025-01-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-24 | AA | accounts | Accounts with accounts type interim | |
| 2024-07-08 | AP03 | officers | Appoint person secretary company with name date | |
| 2024-07-08 | TM02 | officers | Termination secretary company with name termination date | |
| 2024-06-20 | AA | accounts | Accounts with accounts type full | |
| 2024-06-05 | AA | accounts | Accounts with accounts type interim | |
| 2023-12-22 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-12-08 | AUD | auditors | Auditors resignation company | |
| 2023-07-11 | AA | accounts | Accounts with accounts type full | |
| 2022-12-22 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-11-25 | AA | accounts | Accounts with accounts type interim | |
| 2022-07-01 | AA | accounts | Accounts with accounts type full | |
| 2022-06-06 | AP01 | officers | Appoint person director company with name date | |
| 2022-02-17 | TM01 | officers | Termination director company with name termination date | |
| 2022-01-04 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- 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.