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Cash

£148k

-32.4% lowest in 3 filed years

Net assets

-£58k

-128.9% lowest in 3 filed years

Employees

Average over period

Profit before tax

Period ending 2025-12-31

Watchouts

Facts from the Companies House register and the latest accounts — not a rating

Accounts

3-year trend · Δ = latest vs prior filed period · latest reflected 2025-12-31

Metric Trend 2023-12-312024-12-312025-12-31 Δ vs prior
Turnover
Operating profit -£56,853-£85,784-£257,717 -200.4%
Profit before tax
Net profit -£56,853-£85,784-£257,717 -200.4%
Cash £306,317£218,816£147,873 -32.4%
Total assets less current liabilities £199,863-£57,854 -128.9%
Net assets £199,863-£57,854 -128.9%
Equity £285,647£199,863-£57,854 -128.9%
Average employees 00
Wages
Directors' remuneration £0£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 2023-12-312024-12-312025-12-31
Return on capital employed -42.9%
Gearing (liabilities / total assets) 10.5%130.7%
Current ratio 13.26x9.55x0.77x

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 101
Reporting scope
Standalone (parent only)
Auditor
Dains Audit (Scotland) Limited
Audit opinion
Unqualified (clean)
Going concern
Affirmed

“SPUK has indicated its intention to continue to make available such funds as are needed by the company, including amounts due to other entities within the SPUK group, during the going concern assessment period. Consequently, the directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least one year from the date of the approval of these financial statements and therefore have prepared the financial statements on a going concern basis.”

Significant events

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

People

2 active · 3 resigned

Name Role Appointed Born Nationality
DEVANNEY, Caireen Mary Director 2022-07-26 Mar 1973 British
WARD, William Iain Director 2024-07-18 Nov 1971 British
Show 3 resigned officers
Name Role Appointed Resigned
JONES, Peter William Director 2022-07-26 2024-06-28
PEREZ RAMIREZ, Angel Samuel Director 2024-04-29 2026-03-01
PORTELLANO ÁLVAREZ, Álvaro Director 2022-07-26 2024-04-30

Ownership

Persons with significant control

Name Kind Nature of control Notified Status
Scottish Power Uk Plc Corporate entity Shares 75–100%, Voting 75–100%, Appoints directors 2026-03-01 Active
Iberdrola, S.A. Corporate entity Shares 75–100%, Voting 75–100%, Appoints directors 2022-07-26 Ceased 2026-03-01

Filing timeline

Last 18 of 18 total filings

Date Type Category Description
2026-08-25 AA accounts Accounts with accounts type full PDF
2026-07-28 CS01 confirmation-statement Confirmation statement with updates PDF
2026-03-03 PSC02 persons-with-significant-control Notification of a person with significant control PDF
2026-03-03 PSC07 persons-with-significant-control Cessation of a person with significant control PDF
2026-03-02 SH01 capital Capital allotment shares PDF
2026-03-02 TM01 officers Termination director company with name termination date PDF
2025-07-28 CS01 confirmation-statement Confirmation statement with no updates PDF
2025-06-18 AA accounts Accounts with accounts type full PDF
2024-07-25 CS01 confirmation-statement Confirmation statement with no updates PDF
2024-07-19 AP01 officers Appoint person director company with name date PDF
2024-06-28 TM01 officers Termination director company with name termination date PDF
2024-04-30 TM01 officers Termination director company with name termination date PDF
2024-04-30 AP01 officers Appoint person director company with name date PDF
2024-04-04 AA accounts Accounts with accounts type full PDF
2023-07-25 CS01 confirmation-statement Confirmation statement with updates PDF
2022-12-29 SH01 capital Capital allotment shares PDF
2022-10-18 AA01 accounts Change account reference date company current extended PDF
2022-07-26 NEWINC incorporation Incorporation company PDF

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
6

last 12 months

Capital events
1

last 24 months

Officers appointed
0

last 12 months

Officers resigned
1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

Official Companies House page