LOW HOLDINGS (SCOTLAND) LIMITED
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Next accounts due
2026-06-30 (in 1mo)
Last filed for 2024-09-30
Confirmation statement due
2026-12-23 (in 7mo)
Last made up 2025-12-09
Watchouts
None on the register
Cash
£2M
+56.2% highest in 4 filed years
Net assets
£12M
+5.3% highest in 4 filed years
Employees
4
0% vs 2023
Profit before tax
£833K
+141.1% highest in 4 filed years
Net assets
6-year trend · vs Real Estate median
Accounts
6-year trend · latest reflected 2024-09-30
| Metric | Trend | 2019-09-30 | 2020-09-30 | 2021-09-30 | 2022-09-30 | 2023-09-30 | 2024-09-30 |
|---|---|---|---|---|---|---|---|
| Turnover | — | — | £1,168,787 | — | £1,267,143 | £1,400,928 | |
| Operating profit | — | — | £492,273 | — | £204,966 | £638,470 | |
| Profit before tax | — | — | £632,273 | £415,129 | £345,514 | £832,910 | |
| Net profit | — | — | £811,188 | £362,174 | £300,666 | £657,978 | |
| Cash | — | — | £2,192,969 | £1,378,915 | £1,560,496 | £2,436,808 | |
| Total assets less current liabilities | — | — | £10,822,730 | £11,185,308 | £11,486,173 | £12,091,545 | |
| Net assets | — | — | £10,745,887 | £11,108,061 | £11,408,727 | £12,016,705 | |
| Equity | £9,563,750 | £9,934,699 | £10,745,887 | £11,108,061 | £11,408,727 | £12,016,705 | |
| Average employees | — | — | 5 | 5 | 4 | 4 | |
| Wages | — | — | £429,747 | £445,884 | £452,254 | £398,500 | |
| Directors' remuneration | — | — | £441,606 | £460,587 | £466,225 | £417,625 |
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 2024-09-30 vs 2023-09-30
-
Turnover
+10.6%
£1,267,143 £1,400,928
highest in 3 filed years
-
Cash
+56.2%
£1,560,496 £2,436,808
highest in 4 filed years
-
Net assets
+5.3%
£11,408,727 £12,016,705
highest in 4 filed years
-
Employees
0%
4 4
-
Operating profit
+211.5%
£204,966 £638,470
highest in 3 filed years
-
Profit before tax
+141.1%
£345,514 £832,910
highest in 4 filed years
-
Wages
-11.9%
£452,254 £398,500
lowest in 4 filed years
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 | 2019-09-30 | 2020-09-30 | 2021-09-30 | 2022-09-30 | 2023-09-30 | 2024-09-30 |
|---|---|---|---|---|---|---|---|
| Operating margin | — | — | 42.1% | — | 16.2% | 45.6% | |
| Net margin | — | — | 69.4% | — | 23.7% | 47.0% | |
| Return on capital employed | — | — | 4.5% | — | 1.8% | 5.3% | |
| Current ratio | — | — | — | — | 3.84x | 4.01x |
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
“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 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 70%
Significant events
- “The directors are pleased with the business performance of the company for the year under review.”
- “The company made a pre-tax profit of 833k (2023 - 346k) from a turnover of 1.40m (2023 - 1.27m).”
- “Occupancy levels remain high and demand has been strong for the property types held in the portfolio.”
- “The business has generated strong cashflows during the year and ends the year with a strong balance sheet with no borrowings.”
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 47 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 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 | |
| 2019-08-27 | GAZ1 | gazette | Gazette notice compulsory |
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.