LOWE REFRIGERATION SOLUTIONS LIMITED
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Cash
—
Latest balance sheet
Net assets
-£1.8M
-261.3% lowest in 3 filed years
Employees
—
Average over period
Profit before tax
-£2.9M
-116.6% lowest in 3 filed years
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
Negative shareholders' funds
Net assets
3-year trend · vs Industrials 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 | — | — | — | — | |
| Operating profit | — | £581,290 | -£995,906 | -271.3% | |
| Profit before tax | £99,729 | -£1,341,529 | -£2,905,681 | -116.6% | |
| Net profit | £99,729 | -£1,341,529 | -£2,905,681 | -116.6% | |
| Cash | — | — | — | — | |
| Total assets less current liabilities | £2,453,723 | £1,112,194 | -£1,793,487 | -261.3% | |
| Net assets | £2,453,723 | £1,112,194 | -£1,793,487 | -261.3% | |
| Equity | £2,453,723 | £1,112,194 | -£1,793,487 | -261.3% | |
| Average employees | — | — | — | — | |
| Wages | — | — | — | — | |
| Directors' remuneration | — | — | — | — |
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 |
|---|---|---|---|---|
| Return on capital employed | — | 52.3% | — | |
| Current ratio | — | 0.28x | 0.30x | |
| Interest cover | — | 0.22x | -0.36x |
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
- Standalone (parent only)
- Auditor
- KPMG
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the Company or to cease its operations, and as they have concluded that the Company's financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least a year from the date of approval of the financial statements ("the going concern period").”
Group structure
- LOWE REFRIGERATION SOLUTIONS LIMITED · parent
- Lowe Rental Pte Limited 100%
- Lowe Rental Limited 100%
- Lowe Rental Inc 100%
- Lowe Refrigeration Deutschland GmbH 100%
- Lotsenbüro für temporäre Bauten und mobile Lösungen GmbH 100%
- Lowe Rental Limited 100%
- Lowe Refrigeration Italia Srl 100%
- Lowe Refrigeration LLC 49%
- Lowe Rental Limited 100%
- Lowe Refrigeration Spain SL 100%
Significant events
- “Subsequent to the balance sheet date, there was a change in control of the Company's ultimate parent undertaking, with the ultimate controlling party changing from PW P27 Limited to Ermine Invescto Limited. This is a non-adjusting event after the reporting period and, accordingly, no adjustment has been made to these financial statements.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
2 active · 11 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| DOWDS, Colin Nigel | Director | 2024-04-01 | Oct 1985 | British |
| MCCAUSLAND, Rachel | Director | 2022-03-28 | Apr 1985 | British |
Show 11 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| ALLEN, Michael John Victor | Secretary | 2005-10-27 | 2014-08-14 |
| LAVERY, Paul | Secretary | 2014-08-15 | 2022-03-28 |
| C.S. SECRETARIAL SERVICES LTD | Corporate Secretary | 2005-10-27 | 2005-10-27 |
| EVANS, Norman Frazer | Director | 2008-05-14 | 2014-08-14 |
| GAMBLE, Neil William | Director | 2022-03-28 | 2024-03-31 |
| LAVERY, Paul | Director | 2014-09-01 | 2022-03-28 |
| LOWE, Michael | Director | 2005-10-27 | 2007-07-21 |
| LOWE, Sarah Elizabeth | Director | 2007-11-22 | 2008-05-14 |
| LOWRY, Rodney | Director | 2008-05-14 | 2026-01-28 |
| MORELAND, Michael Andrew Dawson | Director | 2008-05-14 | 2014-08-14 |
| CS DIRECTOR SERVICES LIMITED | Corporate Director | 2005-10-27 | 2005-10-27 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Frost Investments Limited | Corporate entity | Shares 75–100% | 2016-04-06 | Active |
Filing timeline
Last 20 of 131 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-06-03 | AA | accounts | Accounts with accounts type full | |
| 2026-03-05 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2026-03-05 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2026-03-04 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2026-02-03 | TM01 | officers | Termination director company with name termination date | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2026-02-02 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-11-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-10-20 | CH01 | officers | Change person director company with change date | |
| 2025-09-03 | AA | accounts | Accounts with accounts type full | |
| 2025-07-09 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 20
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 1
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.