C.E.M. DAY LIMITED
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-07-13 (in 2mo)
Last made up 2025-06-29
Watchouts
None on the register
Cash
£37M
+33.3% vs 2023
Net assets
£117M
+3.1% vs 2023
Employees
584
+0.9% vs 2023
Profit before tax
£16M
-46.9% vs 2023
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | £284,855,000 | £303,172,000 | |
| Operating profit | £42,211,000 | £31,925,000 | |
| Profit before tax | £30,326,000 | £16,089,000 | |
| Net profit | £22,313,000 | £12,136,000 | |
| Cash | £28,126,000 | £37,481,000 | |
| Total assets less current liabilities | £289,633,000 | £318,689,000 | |
| Net assets | £113,217,000 | £116,753,000 | |
| Equity | £113,217,000 | £116,753,000 | |
| Average employees | 579 | 584 | |
| Wages | £18,000,000 | £18,412,000 |
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
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Operating margin | 14.8% | 10.5% | |
| Net margin | 7.8% | 4.0% | |
| Return on capital employed | 14.6% | 10.0% | |
| Current ratio | 1.30x | 1.21x | |
| Interest cover | 3.40x | 1.90x |
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
- Consolidated group
- Auditor
- MHA Audit Services LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“At the time of approving the financial statements, the directors, having taken due consideration of the current economic climate on the cashflows of the Group and the availability of the financial support measures made available by the Group's bankers, have concluded that there is a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future.”
Group structure
- C.E.M. DAY LIMITED · parent
- Car Hire (Day of Swansea) Limited 100%
- Day's Hire Limited 100%
- Day's Motor Group Limited 100%
- Day's Motor Park Limited 100%
- Simply Vans 100%
- Three Cliffs Investments Company Limited 100%
Significant events
- “FCA are currently reviewing the past use of motor finance discretionary commission arrangements. A ruling by the Court of Appeal has raised the possibility of widespread liability among motor finance firms wherever commissions were not properly disclosed to customers. At this stage the position is still unclear with regards to our responsibilities and any deemed liability is unknown.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 11 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| DAVIES, Leighton | Secretary | 2021-03-31 | — | — |
| DAY, Graham Manton | Director | — | Nov 1944 | British |
| DAY, Jillian | Director | — | Jun 1953 | British |
| DAY, Russell David | Director | 2009-06-01 | Apr 1970 | British |
| MATTHEWS, Grant William | Director | 2021-03-31 | Jun 1981 | British |
Show 11 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| SMITH, Stuart Morton | Secretary | 2001-08-31 | 2021-03-31 |
| THOMAS, Wynn Francis | Secretary | — | 2001-08-31 |
| BOND, David | Director | 2005-12-01 | 2024-05-01 |
| DAY, Gareth Neil | Director | 2009-06-01 | 2018-04-18 |
| EDWARDS, Philip Elmer | Director | — | 1999-05-01 |
| GRANT, Michael John | Director | 1999-05-01 | 2022-03-31 |
| REES, Emrys Aneurin | Director | — | 2020-06-30 |
| SMITH, Stuart Morton | Director | 2005-12-01 | 2021-03-31 |
| THOMAS, Wynn Francis | Director | — | 2001-08-31 |
| VICKERY, Hedley John | Director | — | 1992-06-27 |
| WATKINS, David Huw | Director | 2005-12-01 | 2020-03-31 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Day's Property Holdings Limited | Corporate entity | Shares 75–100%, Voting 75–100% | 2017-09-04 | Active |
| Mr Graham Manton Day | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2017-09-04 |
| Jillian Day | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2017-09-04 |
Filing timeline
Last 20 of 206 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2025-08-06 | AA | accounts | Accounts with accounts type group | |
| 2025-06-30 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-16 | TM01 | officers | Termination director company with name termination date | |
| 2024-07-09 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-06-12 | AA | accounts | Accounts with accounts type group | |
| 2024-05-03 | TM01 | officers | Termination director company | |
| 2023-07-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-06-07 | AA | accounts | Accounts with accounts type group | |
| 2022-09-24 | AA | accounts | Accounts with accounts type group | |
| 2022-06-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-05-06 | TM01 | officers | Termination director company with name termination date | |
| 2022-04-27 | TM01 | officers | Termination director company | |
| 2021-09-04 | AA | accounts | Accounts with accounts type group | |
| 2021-06-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-04-15 | AP03 | officers | Appoint person secretary company with name date | |
| 2021-04-15 | TM02 | officers | Termination secretary company with name termination date | |
| 2021-04-15 | TM01 | officers | Termination director company with name termination date | |
| 2021-04-15 | AP01 | officers | Appoint person director company with name date | |
| 2020-09-29 | AA | accounts | Accounts with accounts type group | |
| 2020-06-30 | CS01 | confirmation-statement | Confirmation statement with no updates |
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.
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
+6.4%
£284,855,000 £303,172,000
-
Cash
+33.3%
£28,126,000 £37,481,000
-
Net assets
+3.1%
£113,217,000 £116,753,000
-
Employees
+0.9%
579 584
-
Operating profit
-24.4%
£42,211,000 £31,925,000
-
Profit before tax
-46.9%
£30,326,000 £16,089,000
-
Wages
+2.3%
£18,000,000 £18,412,000
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