LOWS OF DUNDEE LIMITED
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Cash
£751K
+52.1% vs 2024
Net assets
£3.5M
+5.7% vs 2024
Employees
24
0% vs 2024
Profit before tax
£425K
+1% vs 2024
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · Δ = latest vs prior filed period · latest reflected 2025-09-30
| Metric | Trend | 2024-09-30 | 2025-09-30 | Δ vs prior |
|---|---|---|---|---|
| Turnover | £16,368,518 | £15,902,174 | -2.8% | |
| Operating profit | £433,873 | £436,750 | +0.7% | |
| Profit before tax | £421,058 | £425,113 | +1% | |
| Net profit | £311,478 | £315,579 | +1.3% | |
| Cash | £493,601 | £750,558 | +52.1% | |
| Total assets less current liabilities | £3,350,436 | £3,541,707 | +5.7% | |
| Net assets | £3,350,436 | £3,541,707 | +5.7% | |
| Equity | £3,350,436 | £3,541,707 | +5.7% | |
| Average employees | 24 | 24 | 0% | |
| Wages | £1,123,029 | £1,202,150 | +7% | |
| Directors' remuneration | £544,310 | £549,409 | +0.9% |
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 | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Operating margin | 2.7% | 2.7% | |
| Net margin | 1.9% | 2.0% | |
| Return on capital employed | 12.9% | 12.3% | |
| Current ratio | 2.04x | 2.15x | |
| Interest cover | 22.83x | 21.83x |
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.
Name history
Renamed 1 time since incorporation
- LOWS OF DUNDEE LIMITED 1986-09-25 → present
- TALLIGHT LIMITED 1986-08-26 → 1986-09-25
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Henderson Loggie LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The financial statements have been prepared on a going concern basis. The directors have considered relevant information, including the financial projections, forecast future cash flows and the impact of subsequent events in making their assessment. The directors have performed a robust analysis of forecast future cash flows taking into account the potential impact on the business of possible future scenarios arising from rising input costs and the economic conditions in the UK. This analysis also considers the effectiveness of available measures to assist in mitigating the impact. Based on these assessments and having regard to the resources available to the company, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.”
Significant events
- “The principal risks facing the company are continued competition, the uncertain UK and worldwide economic forecast, including the impacts of inflation and high interest rates, the fluctuation of sterling against the US Dollar and the Euro, and the uncertainty of global tariffs.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
7 active · 0 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| LOW, Rosalind | Secretary | — | — | British |
| AYRES, Suzanne | Director | 2016-01-15 | Jan 1969 | British |
| LOW, David Murray | Director | — | Feb 1937 | British |
| LOW, Rosalind | Director | — | Nov 1941 | British |
| MYLIUS, Victoria | Director | 2016-01-15 | Oct 1971 | British |
| WRIGLEY, David Charles | Director | 2016-01-15 | Apr 1970 | British |
| WRIGLEY, Rosemary | Director | 2016-01-15 | Jan 1974 | British |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mrs Rosalind Low | Individual | Shares 50–75%, Voting 50–75% | 2016-04-06 | Active |
| Mr David Murray Low | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Active |
Filing timeline
Last 20 of 109 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-12 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-12-19 | AA | accounts | Accounts with accounts type full | |
| 2025-03-17 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-12-19 | AA | accounts | Accounts with accounts type full | |
| 2024-02-20 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-02-20 | AD01 | address | Change registered office address company with date old address new address | |
| 2024-01-31 | AA | accounts | Accounts with accounts type full | |
| 2023-02-27 | AA | accounts | Accounts with accounts type full | |
| 2023-02-16 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-03-11 | AA | accounts | Accounts with accounts type full | |
| 2022-03-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-03-31 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-03-04 | AA | accounts | Accounts with accounts type full | |
| 2020-05-26 | AA | accounts | Accounts with accounts type full | |
| 2020-02-03 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2019-04-18 | AA | accounts | Accounts with accounts type full | |
| 2019-01-31 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2018-08-30 | SH01 | capital | Capital allotment shares | |
| 2018-08-30 | SH03 | capital | Capital return purchase own shares | |
| 2018-04-04 | SH01 | capital | Capital allotment shares |
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.