THE NORTH HARRIS TRUST
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Cash
£532K
-10% vs 2024
Net assets
£5.7M
+8.5% highest in 5 filed years
Employees
9
+12.5% highest in 5 filed years
Profit before tax
—
Period ending 2025-10-31
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
4 officer resignations in last 12 months
Multiple officers have left the board recently — see the People section for who.
Net assets
5-year trend · vs Real Estate median
Accounts
5-year trend · Δ = latest vs prior filed period · latest reflected 2025-10-31
| Metric | Trend | 2020-10-31 | 2021-10-31 | 2023-10-31 | 2024-10-31 | 2025-10-31 | Δ vs prior |
|---|---|---|---|---|---|---|---|
| Turnover | — | — | £195,908 | £96,892 | £110,561 | +14.1% | |
| Operating profit | — | — | £35,500 | £167,681 | — | — | |
| Profit before tax | — | — | £39,791 | £186,031 | — | — | |
| Net profit | — | — | £39,791 | £186,031 | £446,894 | +140.2% | |
| Cash | £374,930 | £356,592 | £565,288 | £591,532 | £532,344 | -10% | |
| Total assets less current liabilities | £4,606,878 | £4,624,911 | £5,073,266 | £5,259,297 | £5,706,191 | +8.5% | |
| Net assets | £4,606,878 | £4,624,911 | £5,073,266 | £5,259,297 | £5,706,191 | +8.5% | |
| Equity | — | — | £5,073,266 | £5,259,297 | £5,706,191 | +8.5% | |
| Average employees | 7 | 8 | 8 | 8 | 9 | +12.5% | |
| Wages | £111,832 | £139,756 | £133,233 | £172,961 | £204,641 | +18.3% | |
| Directors' remuneration | — | — | £0 | £0 | — | — |
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 | 2020-10-31 | 2021-10-31 | 2023-10-31 | 2024-10-31 | 2025-10-31 |
|---|---|---|---|---|---|---|
| Operating margin | — | — | 18.1% | 173.1% | — | |
| Net margin | — | — | 20.3% | 192.0% | — | |
| Return on capital employed | — | — | 0.7% | 3.2% | — | |
| Gearing (liabilities / total assets) | — | — | 0.6% | 1.9% | 0.9% | |
| Current ratio | 90.36x | 17.24x | 24.23x | 7.06x | 14.96x |
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.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Consolidated group
- Auditor
- Mann Judd Gordon Ltd
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The charity is a going concern and there are no material uncertainties casting significant doubt over its ability to continue as a going concern.”
Group structure
- THE NORTH HARRIS TRUST · parent
- North Harris Trading Company Limited 100%
Significant events
- “Continued to operate the North Harris Recycling site at Urgha on behalf of CnES”
- “Supported Monan Wind Company plans to repower the windfarm with construction underway at the end of the year”
- “Further developed the Tarbert Growing Project to increase growing space, facilitated training and held an open day”
- “Co-ordinated red deer management in accordance with the Deer Management Plan and delivered the annual red deer cull with support from the Harris Stalking Club, Reasort Estates, and others”
- “Commenced construction of two affordable homes for rent at Meavaig North.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
10 active · 38 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| HUNTER, Michael James | Secretary | 2020-03-23 | — | — |
| HOGARTH, Stuart | Director | 2026-06-29 | Jan 1971 | Scottish |
| MACKAY, Barbara Mary | Director | 2002-09-09 | Sep 1960 | British |
| MACKAY, Calum John | Director | 2002-09-09 | Mar 1955 | British |
| MACKAY, Kirsty Mary | Director | 2019-02-25 | Mar 1991 | Scottish |
| MACKINNON, Robert | Director | 2016-04-25 | Jan 1962 | British |
| MORRISON, Donald John | Director | 2009-02-09 | Jul 1977 | Other |
| MORRISON, Steven Peter | Director | 2024-05-23 | May 1987 | British |
| RUSS, Paul Andrew | Director | 2020-02-24 | Nov 1972 | British |
| SUTTON, John Maclean | Director | 2025-01-27 | Dec 1988 | Scottish |
Show 38 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| CUMMING, Gordon Scott Andrew | Secretary | 2017-08-15 | 2020-02-25 |
| FERRIS, Michael Ian | Secretary | 2002-08-23 | 2003-08-28 |
| MACHPHERSON, Duncan James | Secretary | 2002-09-20 | 2003-08-28 |
| MACLEOD, Alistair | Secretary | 2003-08-28 | 2017-07-28 |
| BERTIN, Philip Richard | Director | 2018-02-26 | 2021-08-23 |
| BIHAN-GALLIC, Fañch | Director | 2025-06-09 | 2025-09-01 |
| BLUNT, Michael Gilbert | Director | 2009-04-20 | 2015-04-21 |
| BUTTERFIELD, Philip John | Director | 2019-02-25 | 2025-11-04 |
| CAMERON, David Ewan | Director | 2002-09-09 | 2008-02-11 |
| CUNNINGHAM, Donald John | Director | 2013-11-22 | 2017-02-14 |
| FERRIS, Michael Ian | Director | 2002-08-23 | 2002-09-09 |
| HAWKINS, Nigel Robin | Director | 2003-01-06 | 2009-02-09 |
| KING, Stuart Douglas | Director | 2024-04-22 | 2025-09-12 |
| LANGLEY, Timothy Isaac | Director | 2011-01-24 | 2024-05-06 |
| LEWIS, Kate Amelia | Director | 2019-02-25 | 2026-06-01 |
| MACDONALD, John | Director | 2022-08-29 | 2023-01-23 |
| MACDONALD, John Archie | Director | 2003-03-10 | 2018-02-26 |
| MACDONALD, Karen | Director | 2006-12-12 | 2009-08-14 |
| MACDONALD, Linda | Director | 2007-02-01 | 2013-06-17 |
| MACDONALD, Stewart Macaulay | Director | 2002-08-23 | 2002-09-09 |
| MACKAY, Kenneth | Director | 2006-02-27 | 2019-02-25 |
| MACLEOD, Donald | Director | 2021-05-17 | 2024-04-22 |
| MACLEOD, Donald | Director | 2016-04-25 | 2022-03-08 |
| MACLEOD, Duncan James | Director | 2002-09-09 | 2009-02-09 |
| MACLEOD, Finlay Ewen | Director | 2018-02-26 | 2024-04-22 |
| MACLEOD, Kenneth Morrison | Director | 2013-11-22 | 2018-05-28 |
| MACSWEEN, Ian Angus | Director | 2009-12-30 | 2020-02-24 |
| MARSHALL, Catriona Cunningham | Director | 2023-08-24 | 2024-10-28 |
| MCCOMBE, Steve | Director | 2002-09-09 | 2018-02-26 |
| MORRISON, Arlene | Director | 2009-12-30 | 2010-09-13 |
| MORRISON, Catherine Isabel | Director | 2003-03-10 | 2019-02-25 |
| MORRISON, Dolina Joan | Director | 2022-01-17 | 2024-10-28 |
| MORRISON, Donald John | Director | 2006-02-27 | 2009-10-26 |
| MORRISON, John Murdo | Director | 2003-03-10 | 2006-06-05 |
| MORRISON, Murdo | Director | 2002-09-09 | 2006-12-15 |
| RODERICK, Sheila Pamela | Director | 2013-11-22 | 2016-02-08 |
| SCARR-HALL, Ian | Director | 2003-05-09 | 2006-12-31 |
| WHEELER, Lorna | Director | 2016-07-11 | 2018-05-21 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 174 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-07-01 | AP01 | officers | Appoint person director company with name date | |
| 2026-06-18 | AA | accounts | Accounts with accounts type group | |
| 2026-06-02 | TM01 | officers | Termination director company with name termination date | |
| 2025-11-04 | TM01 | officers | Termination director company with name termination date | |
| 2025-09-15 | TM01 | officers | Termination director company with name termination date | |
| 2025-09-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-09-01 | TM01 | officers | Termination director company with name termination date | |
| 2025-06-11 | AP01 | officers | Appoint person director company with name date | |
| 2025-06-11 | AA | accounts | Accounts with accounts type group | |
| 2025-01-30 | AP01 | officers | Appoint person director company with name date | |
| 2024-10-30 | TM01 | officers | Termination director company with name termination date | |
| 2024-10-30 | TM01 | officers | Termination director company with name termination date | |
| 2024-09-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-08-22 | CH01 | officers | Change person director company with change date | |
| 2024-08-22 | CH01 | officers | Change person director company with change date | |
| 2024-07-17 | AA | accounts | Accounts with accounts type group | |
| 2024-06-05 | AP01 | officers | Appoint person director company with name date | |
| 2024-05-07 | TM01 | officers | Termination director company with name termination date | |
| 2024-05-01 | AP01 | officers | Appoint person director company with name date | |
| 2024-05-01 | TM01 | officers | Termination director company with name termination date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 7
- Capital events
- 0
- Officers appointed
- 1
- Officers resigned
- 4
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.