LOW HOLDINGS (SCOTLAND) LIMITED
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Cash
£2.3M
-4.8% vs 2024
Net assets
£14M
+19.9% highest in 6 filed years
Employees
4
0% vs 2024
Profit before tax
£2.9M
+244.8% highest in 6 filed years
Net assets
6-year trend · vs Real Estate median
Accounts
6-year trend · Δ = latest vs prior filed period · latest reflected 2025-09-30
| Metric | Trend | 2020-09-30 | 2021-09-30 | 2022-09-30 | 2023-09-30 | 2024-09-30 | 2025-09-30 | Δ vs prior |
|---|---|---|---|---|---|---|---|---|
| Turnover | £1,038,456 | £1,168,787 | £1,228,622 | £1,267,143 | £1,400,928 | £1,687,102 | +20.4% | |
| Operating profit | £332,930 | £492,273 | £275,129 | £204,966 | £638,470 | £497,292 | -22.1% | |
| Profit before tax | £473,475 | £632,273 | £415,129 | £345,514 | £832,910 | £2,871,631 | +244.8% | |
| Net profit | £370,949 | £811,188 | £362,174 | £300,666 | £657,978 | £2,738,963 | +316.3% | |
| Cash | £1,359,674 | £2,192,969 | £1,378,915 | £1,560,496 | £2,436,808 | £2,319,211 | -4.8% | |
| Total assets less current liabilities | £10,294,744 | £10,822,730 | £11,185,308 | £11,486,173 | £12,091,545 | £14,478,067 | +19.7% | |
| Net assets | £9,934,699 | £10,745,887 | £11,108,061 | £11,408,727 | £12,016,705 | £14,405,668 | +19.9% | |
| Equity | £9,934,699 | £10,745,887 | £11,108,061 | £11,408,727 | £12,016,705 | £14,405,668 | +19.9% | |
| Average employees | 5 | 5 | 5 | 4 | 4 | 4 | 0% | |
| Wages | £342,485 | £429,747 | £445,884 | £452,254 | £398,500 | £518,500 | +30.1% | |
| Directors' remuneration | £348,062 | £441,606 | £460,587 | £466,225 | £417,625 | £544,274 | +30.3% |
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 | 2020-09-30 | 2021-09-30 | 2022-09-30 | 2023-09-30 | 2024-09-30 | 2025-09-30 |
|---|---|---|---|---|---|---|---|
| Operating margin | 32.1% | 42.1% | 22.4% | 16.2% | 45.6% | 29.5% | |
| Net margin | 35.7% | 69.4% | 29.5% | 23.7% | 47.0% | 162.3% | |
| Return on capital employed | 3.2% | 4.5% | 2.5% | 1.8% | 5.3% | 3.4% | |
| Gearing (liabilities / total assets) | — | — | — | — | 5.5% | 7.4% | |
| Current ratio | — | — | — | 3.84x | 4.01x | 2.54x |
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
- Reporting scope
- Standalone (parent only)
- Auditor
- Henderson Loggie LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“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.”
Group structure
- LOW HOLDINGS (SCOTLAND) LIMITED · parent
- Kingdom Timber Engineering Limited 100%
Significant events
- “Shortly after the year end the company's single largest tenant with multiple properties went into administration, which will have some disruption and financial impact in the year ahead, though strong demand for this type of property and careful management of voids is expected.”
- “Subsequent to the year end, one of the companies main tenants entered administration. Whilst the leases remain in place, some of the committed lease values above may no longer be recoverable.”
- “Subsequent to the year end, a group re-organisation took place, with the creation of a new holding company, LHSL Property Holdings Limited, which will become the ultimate holding company and prepare consolidated financial statements for the Group in future.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
4 active · 2 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| LENG, Sarah | Director | 2018-07-01 | Oct 1978 | British |
| LOW, Flora | Director | 2018-07-01 | Dec 1955 | British |
| LOW, George David Alexander | Director | 2012-03-07 | May 1980 | British |
| LOW, George Edwin | Director | 2011-12-09 | Aug 1952 | British |
Show 2 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| MASON, Steven | Secretary | 2012-03-07 | 2018-08-31 |
| LOW, Jeff | Director | 2012-03-07 | 2021-10-31 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mr George Edwin Low | Individual | Shares 75–100% | 2016-04-06 | Active |
Filing timeline
Last 20 of 48 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-06-19 | AA | accounts | Accounts with accounts type full | |
| 2026-02-06 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-05-24 | AA | accounts | Accounts with accounts type full | |
| 2024-12-12 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-11-06 | AD01 | address | Change registered office address company with date old address new address | |
| 2024-05-06 | AA | accounts | Accounts with accounts type full | |
| 2023-12-28 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-06-29 | AA | accounts | Accounts with accounts type full | |
| 2023-01-09 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-01-09 | TM01 | officers | Termination director company with name termination date | |
| 2022-12-06 | AD01 | address | Change registered office address company with date old address new address | |
| 2022-06-28 | AA | accounts | Accounts with accounts type full | |
| 2022-01-18 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2021-07-02 | AA | accounts | Accounts with accounts type full | |
| 2021-02-22 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-02-11 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2020-06-30 | AA | accounts | Accounts with accounts type full | |
| 2020-01-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2019-12-23 | AA | accounts | Accounts with accounts type full | |
| 2019-09-10 | DISS40 | gazette | Gazette filings brought up to date |
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.