C & T RESTAURANTS LIMITED
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-05-28 (this month)
Last made up 2025-05-14
Watchouts
Cash
£6M
+13.5% vs 2023
Net assets
£5M
-8.5% vs 2023
Employees
2,125
+1.6% vs 2023
Profit before tax
£32K
-94.2% vs 2023
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
1 PSC ceased in last 24 months
Significant control changed hands — see the Ownership section.
Net assets
7-year trend · vs Consumer Discretionary median
Accounts
7-year trend · latest reflected 2024-12-31
| Metric | Trend | 2018-12-31 | 2019-12-31 | 2020-12-31 | 2021-12-31 | 2022-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|
| Turnover | — | — | — | — | — | £77,258,358 | £77,981,936 | |
| Operating profit | — | — | — | — | — | £851,267 | £279,029 | |
| Profit before tax | — | — | — | — | — | £556,431 | £32,429 | |
| Net profit | — | — | — | — | — | £443,247 | -£78,277 | |
| Cash | — | — | — | — | — | £4,895,308 | £5,555,744 | |
| Total assets less current liabilities | — | — | — | — | — | £9,934,774 | £9,807,169 | |
| Net assets | — | — | — | — | — | £5,982,485 | £5,474,208 | |
| Equity | £2,451,332 | £2,712,082 | £3,055,609 | £7,211,209 | £5,859,238 | £5,982,485 | £5,474,208 | |
| Average employees | — | — | — | — | — | 2,092 | 2,125 | |
| Wages | — | — | — | — | — | £20,610,744 | £21,572,792 | |
| Directors' remuneration | — | — | — | — | — | £19,502 | £16,120 |
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
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
+0.9%
£77,258,358 £77,981,936
-
Cash
+13.5%
£4,895,308 £5,555,744
-
Net assets
-8.5%
£5,982,485 £5,474,208
-
Employees
+1.6%
2,092 2,125
-
Operating profit
-67.2%
£851,267 £279,029
-
Profit before tax
-94.2%
£556,431 £32,429
-
Wages
+4.7%
£20,610,744 £21,572,792
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 | 2018-12-31 | 2019-12-31 | 2020-12-31 | 2021-12-31 | 2022-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|
| Operating margin | — | — | — | — | — | 1.1% | 0.4% | |
| Net margin | — | — | — | — | — | 0.6% | -0.1% | |
| Return on capital employed | — | — | — | — | — | 8.6% | 2.8% | |
| Current ratio | — | — | — | — | — | 0.88x | 1.02x | |
| Interest cover | — | — | — | — | — | 2.88x | 1.13x |
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
- Auditor
- Griffiths Marshall
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.”
Group structure
- C & T RESTAURANTS LIMITED · parent
- Fries Holding Company Limited
Significant events
- “The lower than expected supply chain inflation across 2024 resulted in gross profit margin above plan. This allowed the company to invest the benefit into value driving initiatives to increase guest counts and sales.”
- “The IEO (Informal Eating Out) and QSR (Quick Service Restaurant) markets have continued to see a decline in customer visits versus 2023, which in turn has led to challenging guest count and sales performance.”
- “The IRLX upgrade programme was carried out at store 1037 during the year.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
3 active · 2 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| CHAPMAN, Judith | Secretary | 2000-05-23 | — | British |
| CHAPMAN, Judith | Director | 2000-05-23 | Jan 1965 | British |
| THOMPSON, Gerald George | Director | 2000-05-23 | May 1966 | British |
Show 2 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| TEMPLE SECRETARIES LIMITED | Corporate Nominee Secretary | 2000-05-23 | 2000-05-23 |
| COMPANY DIRECTORS LIMITED | Corporate Nominee Director | 2000-05-23 | 2000-05-23 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Ms Judith Chapman | Individual | Shares 25–50%, Voting 25–50%, Appoints directors | 2016-05-15 | Ceased 2025-09-01 |
| Mr Gerald George Thompson | Individual | Shares 75–100%, Voting 75–100%, Appoints directors | 2016-05-15 | Active |
Filing timeline
Last 20 of 96 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-14 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2025-09-18 | AA | accounts | Accounts with accounts type full | |
| 2025-09-02 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2025-06-11 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-12-11 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2024-12-11 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2024-12-11 | CH03 | officers | Change person secretary company with change date | |
| 2024-12-11 | CH01 | officers | Change person director company with change date | |
| 2024-12-11 | CH01 | officers | Change person director company with change date | |
| 2024-12-11 | AD01 | address | Change registered office address company with date old address new address | |
| 2024-09-19 | AA | accounts | Accounts with accounts type full | |
| 2024-05-15 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-09-28 | AA | accounts | Accounts with accounts type full | |
| 2023-05-24 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2023-05-24 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2023-05-23 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-05-23 | CH03 | officers | Change person secretary company with change date | |
| 2023-05-23 | CH01 | officers | Change person director company with change date | |
| 2023-05-23 | CH01 | officers | Change person director company with change date | |
| 2023-05-11 | PSC04 | persons-with-significant-control | Change to a person with significant control |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 4
- 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.