LOWLAND INVESTMENT COMPANY P L C
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Next accounts due
2027-03-31 (in 10mo)
Last filed for 2025-09-30
Confirmation statement due
2027-01-18 (in 8mo)
Last made up 2026-01-04
Watchouts
None on the register
Cash
£5M
+6% vs 2024
Net assets
£365M
-6.4% vs 2024
Employees
—
Average over period
Profit before tax
£59M
+1.7% vs 2024
Net assets
2-year trend · vs Financials median
Accounts
2-year trend · latest reflected 2025-09-30
| Metric | Trend | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Turnover | — | — | |
| Operating profit | £59,839,000 | £60,603,000 | |
| Profit before tax | £57,609,000 | £58,581,000 | |
| Net profit | £57,572,000 | £58,558,000 | |
| Cash | £5,161,000 | £5,471,000 | |
| Total assets less current liabilities | £419,457,000 | £394,471,000 | |
| Net assets | £389,633,000 | £364,635,000 | |
| Equity | £389,633,000 | £364,635,000 | |
| Average employees | — | — | |
| Wages | — | — | |
| Directors' remuneration | £187,031 | £178,588 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Year-on-year
FY2024 → FY2025 · period ending 2025-09-30 vs 2024-09-30
-
Turnover
—
Not reported
-
Cash
+6%
£5,161,000 £5,471,000
-
Net assets
-6.4%
£389,633,000 £364,635,000
-
Employees
—
Not reported
-
Operating profit
+1.3%
£59,839,000 £60,603,000
-
Profit before tax
+1.7%
£57,609,000 £58,581,000
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Return on capital employed | 14.3% | 15.4% | |
| Gearing (liabilities / total assets) | 11.5% | 11.9% | |
| Current ratio | 0.37x | 0.38x | |
| Interest cover | 26.83x | 29.97x |
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
- Auditor
- Ernst & Young LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“Based on this assessment, the Directors have a reasonable expectation that the Company will be able to continue in operation and meet its liabilities as they fall due over the next five-year period. The Directors have also concluded that the Company has adequate resources to continue in operational existence until 31 December 2026, which is a period of at least 12 months from the date of approval of these financial statements, and it is therefore appropriate to prepare these financial statements on a going concern basis.”
Significant events
- “The portfolio as a whole saw five takeovers over the course of the year, as foreign and private investors took advantage of the UK market's modest ratings and solid fundamentals.”
- “Takeover activity has meant a certain amount of cash coming in to help finance the share buybacks. The announced takeovers of Epwin and H&T brought in proceeds.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
6 active · 18 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| JANUS HENDERSON SECRETARIAL SERVICES UK LIMITED | Corporate Secretary | — | — | — |
| BUDGE, Duncan William Allan | Director | 2014-07-14 | Oct 1955 | British |
| COLEY, Susan Gaynor | Director | 2016-11-01 | Jul 1958 | British |
| LAM, Mark | Director | 2024-01-01 | Aug 1975 | Singaporean |
| VINNICOMBE, Helena Victoria Brodie | Director | 2021-05-01 | May 1973 | British |
| WALKER, Thomas Michael | Director | 2019-07-01 | Dec 1959 | British |
Show 18 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| HENDERSON ADMINISTRATION LIMITED | Corporate Secretary | — | 1992-03-31 |
| HENDERSON FINANCIAL MANAGEMENT LIMITED | Corporate Secretary | 1992-04-01 | 1993-06-18 |
| BARCLAY, Rupert George Maxwell Lothian | Director | 2000-02-15 | 2016-01-20 |
| BARCLAY, Rupert George Maxwell Lothian | Director | 1994-06-17 | 1996-02-16 |
| CARTER, Kevin James, Dr | Director | 2009-10-01 | 2019-07-01 |
| CAZALET, Raymond Percival St George | Director | — | 1993-10-19 |
| HANCOX, John Philip Dale | Director | 2000-02-15 | 2012-01-18 |
| HENDERSON, James Harold | Director | 1994-06-17 | 1997-12-19 |
| KEMP-WELCH, John, Sir | Director | — | 1997-12-19 |
| LONG, Tracy Elisabeth, Dr | Director | 2004-07-01 | 2009-12-31 |
| MORRELL, John Alston | Director | — | 1999-12-15 |
| MOULE, Michael Bruce | Director | 1997-11-19 | 2010-01-22 |
| ROBERTSON, Robert Sinclair | Director | 2011-05-01 | 2025-01-28 |
| SMITH, Richard Walker | Director | — | 2000-02-15 |
| SMITH, Richard Barclay | Director | — | 1992-07-31 |
| STERNBERG, Karl Stephen | Director | 2009-01-01 | 2021-12-08 |
| TROTTER, Ian Macdonald | Director | 1997-11-19 | 2004-12-15 |
| TROUGHTON, Peter John Charles | Director | — | 2017-01-24 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 349 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-02-07 RESOLUTIONS Resolution
- 2025-09-15 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-07 | RESOLUTIONS | resolution | Resolution | |
| 2026-01-23 | AA | accounts | Accounts with accounts type full | |
| 2026-01-15 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-09-15 | RESOLUTIONS | resolution | Resolution | |
| 2025-08-07 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-08-04 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-08-04 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-29 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-17 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-01 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-01 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-01 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-19 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-19 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-19 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-11 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-11 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-05-15 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-05-15 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-05-15 | SH03 | capital | Capital return purchase own shares treasury capital date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 20
- Capital events
- 16
- 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.