BRITISH UNITED PROVIDENT ASSOCIATION LIMITED(THE)
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Next accounts due
2027-09-30 (in 1y)
Last filed for 2025-12-31
Confirmation statement due
2026-07-11 (in 2mo)
Last made up 2025-06-27
Watchouts
Cash
£848M
-8% vs 2024
Net assets
£7B
-14.4% vs 2024
Employees
109,514
+9.4% vs 2024
Profit before tax
£970M
-0.2% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
5 officer resignations in last 12 months
Multiple officers have left the board recently — see the People section for who.
Net assets
2-year trend · vs Health Care median
Accounts
2-year trend · latest reflected 2025-12-31
| Metric | Trend | 2024-12-31 | 2025-12-31 |
|---|---|---|---|
| Turnover | £16,842,000,000 | £17,952,000,000 | |
| Operating profit | £767,000,000 | £809,000,000 | |
| Profit before tax | £972,000,000 | £970,000,000 | |
| Net profit | £760,000,000 | £725,000,000 | |
| Cash | £922,000,000 | £848,000,000 | |
| Total assets less current liabilities | £8,392,000,000 | £9,039,000,000 | |
| Net assets | £8,039,000,000 | £6,884,000,000 | |
| Equity | £8,039,000,000 | £6,884,000,000 | |
| Average employees | 100,120 | 109,514 | |
| Wages | £3,295,000,000 | £3,533,000,000 |
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 | 2024-12-31 | 2025-12-31 |
|---|---|---|---|
| Operating margin | 4.6% | 4.5% | |
| Net margin | 4.5% | 4.0% | |
| Return on capital employed | 9.1% | 9.0% | |
| Gearing (liabilities / total assets) | 29.8% | 44.3% | |
| Current ratio | 0.57x | 0.54x | |
| Interest cover | 2.52x | 11.56x |
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
- IFRS
- Reporting scope
- Consolidated group
- Auditor
- Deloitte LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The directors’ assessment of the Group’s and the Company’s ability to continue as a going concern... We have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group’s and Company’s ability to continue as a going concern over a period of at least twelve months from when the financial statements are authorised for issue.”
Group structure
- BRITISH UNITED PROVIDENT ASSOCIATION LIMITED(THE) · parent
- Bupa Health Services Pty Ltd 100%
- Bupa Chile S.A. 100%
- Bupa Care Homes (DNS) Limited 1%
Significant events
- “This year, to go further and faster in delivering our purpose and ambition, we launched Bupa’s new 3x100 Strategy.”
- “In 2025, as part of our 3x100 Strategy, we are strengthening our Connected Care model by expanding our portfolio of owned hospitals, clinics and digital platforms.”
- “Our acquisition of the new Victoria Hospital in Kingston, Jamaica, means Bupa has further expanded our digital-first Connected Care network, providing faster access to secondary medical care across a range of specialities.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
12 active · 64 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| CAMPBELL, Colin Robert | Secretary | 2019-07-01 | — | — |
| BLAIR, Simon Robert Saunders | Director | 2024-01-25 | Sep 1956 | New Zealander |
| BROADLEY, Philip Arthur John | Director | 2026-04-01 | Jan 1961 | British |
| ERENO IRIBARREN, Ignacio | Director | 2021-01-01 | Feb 1964 | Spanish |
| EVANS, Paul James | Director | 2018-11-01 | Mar 1965 | British |
| HAWKER, Michael John | Director | 2019-04-01 | Oct 1959 | Australian |
| HOLTHOF, Bruno Luc Myriam, Professor | Director | 2026-04-10 | Jul 1961 | Belgian |
| KEERS, Catherine Jane | Director | 2019-11-01 | Feb 1965 | British |
| LENTON, James Alan | Director | 2021-11-11 | Jul 1975 | British |
| ROBERT, Donald Austin | Director | 2025-02-27 | May 1959 | American |
| RODRIGUEZ INCIARTE, Matias | Director | 2019-01-01 | Mar 1948 | Spanish |
| WHITEHEAD, Gillian Rosemary | Director | 2026-04-10 | Mar 1977 | British |
Show 64 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BEAZLEY, Nicholas Tetley | Secretary | 2005-06-01 | 2013-05-19 |
| BUCHANAN, Alan Kerr | Secretary | 2013-10-07 | 2014-05-02 |
| SANDERS, Julian Philip | Secretary | 2014-07-21 | 2019-06-30 |
| WALFORD, Arthur David | Secretary | — | 2005-09-01 |
| BUPA SECRETARIES LIMITED | Corporate Secretary | 2014-05-02 | 2014-07-21 |
| BUPA SECRETARIES LIMITED | Corporate Secretary | 2013-05-19 | 2013-10-07 |
| BHOW, Gunjan Dhanesh | Director | 2022-04-01 | 2024-05-10 |
| BLAIR, Simon Robert Saunders | Director | 2016-01-12 | 2019-01-11 |
| BOTTOMLEY, Virginia Hilda Brunette Maxwell, Baroness | Director | 2007-05-01 | 2013-04-30 |
| BOURKE, Evelyn Brigid | Director | 2012-10-12 | 2020-12-31 |
| BOUSFIELD, Clare Jane | Director | 2024-01-25 | 2025-12-31 |
| BOYLE, David Spencer | Director | 1993-02-01 | 2002-04-23 |
| BROWN, Roy Drysdale | Director | 2001-04-01 | 2007-06-30 |
| BYRNE, Edward, Professor | Director | 2008-05-01 | 2009-06-30 |
| CAWDRON, Peter Edward Blackburn | Director | 2007-05-01 | 2014-06-11 |
| CHURCHILL, Lawrence | Director | 2009-07-01 | 2018-05-16 |
| CLAISSE, Douglas Martin | Director | 1998-01-01 | 2003-09-24 |
| CLARK, Sally Jane | Director | 2022-07-01 | 2025-05-21 |
| CLARKE, Gregory Allison | Director | 2001-04-01 | 2007-03-31 |
| CLIFTON, Rita Ann | Director | 2010-07-01 | 2016-05-11 |
| DAVIS, Roger William John | Director | 2015-07-16 | 2025-05-21 |
| DOWNES, Margaret, Dr | Director | 1995-05-11 | 2001-05-23 |
| ELBOURNE, John Kenneth | Director | 1994-03-01 | 1997-05-08 |
| ELLEN, Susan Caroline | Director | — | 1995-09-29 |
| FLETCHER, Stuart Robert | Director | 2012-03-13 | 2016-04-04 |
| GOODING, Valerie Frances | Director | 1996-09-09 | 2008-05-15 |
| HARVEY, Leonard Paul, Dr | Director | 1995-09-01 | 1998-09-30 |
| HAWKINS, Bryan Stanley | Director | — | 1993-06-07 |
| HEATON, Frances Anne | Director | 1998-02-12 | 2001-02-12 |
| HEIDENMARK COOK, Pia Johanna | Director | 2022-04-01 | 2025-09-12 |
| HEWITT, Patricia Hope | Director | 2013-07-01 | 2014-06-11 |
| HOUSTON, Martin Joseph | Director | 2014-01-01 | 2019-12-31 |
| HYMAS, Roger Frederick | Director | 1994-03-01 | 1998-01-06 |
| JACOBS, Peter Alan | Director | — | 1999-05-12 |
| JAMES, Oliver Francis Wintour, Professor | Director | 1999-05-01 | 2008-04-30 |
| KING, Ray | Director | 2001-08-01 | 2012-03-14 |
| LAISTER, Peter | Director | — | 1993-06-07 |
| LEA, Edward William | Director | — | 2001-09-13 |
| LEITCH, Alexander Park, Lord | Director | 2005-05-01 | 2018-12-31 |
| LESSELS, Norman | Director | — | 1994-07-05 |
| LEWIS, Edward Brian, Dr | Director | — | 1995-05-11 |
| LINTON, Joy | Director | 2016-05-01 | 2021-03-04 |
| LORIMER, John Howard | Director | 2011-07-01 | 2015-06-30 |
| LYONS, Nicholas Stephen Leland, Sir | Director | 2018-11-01 | 2021-08-31 |
| MITCHELL, George Edward | Director | 2007-05-01 | 2015-05-14 |
| NI CHIONNA, Orna Gabrielle | Director | 2003-01-01 | 2008-12-31 |
| NICHOL, Duncan Kirkbride, Sir | Director | 1994-10-01 | 2002-05-22 |
| NICHOLSON, Bryan Hubert, Sir | Director | — | 2001-05-23 |
| PLASTOW, David Arnold Stuart, Sir | Director | — | 1995-05-11 |
| POTKINS, Martin | Director | 2021-03-05 | 2021-11-11 |
| QUARTANO, Ralph Nicholas | Director | — | 1998-05-13 |
| SAMSOM, Melvin, Professor | Director | 2019-04-11 | 2025-12-31 |
| SANDERSON, Bryan Kaye, Mr. | Director | 2001-01-01 | 2006-11-01 |
| SHAW, David | Director | — | 1993-01-31 |
| SILVER, Caroline Louise | Director | 2017-11-01 | 2023-10-31 |
| SINGER, Thomas Daniel | Director | 2008-05-01 | 2011-09-16 |
| THELWALL-JONES, Hugh, Dr | Director | — | 1996-05-09 |
| THOMPSON, Clare Eleanor | Director | 2015-05-01 | 2022-04-30 |
| TOOKE, John Edward, Professor | Director | 2009-07-01 | 2019-05-15 |
| VISCOUNT COLVILLE OF CULROSS, John Mark Alexander | Director | — | 1993-07-13 |
| VOUTE-ALLEN, Janet Joslin | Director | 2016-01-12 | 2021-12-31 |
| WALFORD, Arthur David | Director | 1998-10-08 | 1999-05-01 |
| WALTHER, Robert Philippe | Director | 2004-05-01 | 2009-07-31 |
| WITHEROW LARGE, Arthur Robert | Director | — | 1994-03-02 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 324 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-16 | AA | accounts | Accounts with accounts type group | |
| 2026-04-14 | AP01 | officers | Appoint person director company with name date | |
| 2026-04-11 | AP01 | officers | Appoint person director company with name date | |
| 2026-04-02 | AP01 | officers | Appoint person director company with name date | |
| 2026-01-02 | TM01 | officers | Termination director company with name termination date | |
| 2026-01-02 | TM01 | officers | Termination director company with name termination date | |
| 2025-09-12 | TM01 | officers | Termination director company with name termination date | |
| 2025-07-23 | AA | accounts | Accounts with accounts type group | |
| 2025-06-27 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-06-26 | CH01 | officers | Change person director company with change date | |
| 2025-05-27 | TM01 | officers | Termination director company with name termination date | |
| 2025-05-27 | TM01 | officers | Termination director company with name termination date | |
| 2025-02-28 | AP01 | officers | Appoint person director company with name date | |
| 2025-01-22 | CH01 | officers | Change person director company with change date | |
| 2024-06-26 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-05-15 | AA | accounts | Accounts with accounts type group | |
| 2024-05-10 | TM01 | officers | Termination director company with name termination date | |
| 2024-05-09 | CH01 | officers | Change person director company with change date | |
| 2024-02-05 | AP01 | officers | Appoint person director company with name date | |
| 2024-02-02 | AP01 | officers | Appoint person director company with name date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 12
- Capital events
- 0
- Officers appointed
- 3
- Officers resigned
- 5
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
FY2024 → FY2025 · period ending 2025-12-31 vs 2024-12-31
-
Turnover
+6.6%
£16,842,000,000 £17,952,000,000
-
Cash
-8%
£922,000,000 £848,000,000
-
Net assets
-14.4%
£8,039,000,000 £6,884,000,000
-
Employees
+9.4%
100,120 109,514
-
Operating profit
+5.5%
£767,000,000 £809,000,000
-
Profit before tax
-0.2%
£972,000,000 £970,000,000
-
Wages
+7.2%
£3,295,000,000 £3,533,000,000
Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers