BRITISH & AMERICAN INVESTMENT TRUST PLC
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Next accounts due
2026-06-30 (in 1mo)
Last filed for 2024-12-31
Confirmation statement due
2026-11-25 (in 6mo)
Last made up 2025-11-11
Watchouts
None on the register
Cash
£249K
+538.5% vs 2023
Net assets
£6M
+31.9% vs 2023
Employees
6
-14.3% vs 2023
Profit before tax
£438K
-45% vs 2023
Net assets
2-year trend · vs Financials median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | £1,264,000 | £939,000 | |
| Operating profit | £847,000 | £496,000 | |
| Profit before tax | £797,000 | £438,000 | |
| Net profit | £814,000 | £473,000 | |
| Cash | £39,000 | £249,000 | |
| Total assets less current liabilities | £8,718,000 | £10,491,000 | |
| Net assets | £4,512,000 | £5,953,000 | |
| Equity | £4,512,000 | £5,953,000 | |
| Average employees | 7 | 6 | |
| Wages | £379,000 | £375,000 |
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 | 67.0% | 52.8% | |
| Net margin | 64.4% | 50.4% | |
| Return on capital employed | 9.7% | 4.7% | |
| Gearing (liabilities / total assets) | 62.3% | 55.3% | |
| Current ratio | 0.20x | 0.15x | |
| Interest cover | 16.94x | 8.55x |
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
- Standalone (parent only)
- Auditor
- MHA Audit Services LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“Based on this assessment, the directors have a reasonable expectation that the company will be able to continue in operation and meet its liabilities as they fall due over the next three year period.”
Group structure
- BRITISH & AMERICAN INVESTMENT TRUST PLC · parent
- BritAm Investments Limited 100%
- Second BritAm Investments Limited 100%
- British & American Films Limited 100%
Significant events
- “In February 2025 the portfolio experienced a significant reversal due to an unexpected and large fall in the share price of Geron which has negatively impacted our portfolio value. Our net assets decreased to £1.0 million, a decrease of 83.6 percent since the beginning of the calendar year.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 10 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| SILVEROV, Milla | Secretary | 2024-06-14 | — | — |
| LE BLAN, Julia | Director | 2022-06-01 | Sep 1954 | English |
| SELIGMAN, David Geoffrey | Director | 2017-09-26 | Oct 1951 | British |
| TAMLYN, Alexander | Director | 2018-06-30 | Sep 1965 | British |
| WOOLF, Jonathan Charles | Director | — | Jun 1956 | British |
Show 10 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BRADLEY, Barry John | Secretary | — | 1991-12-31 |
| HUMPHREY, David Neville | Secretary | 1992-01-01 | 2001-12-19 |
| WILLIAMS, Keith James | Secretary | 2001-12-19 | 2024-04-30 |
| BRADLEY, Barry John | Director | — | 1991-12-31 |
| DREYFUS, Dominic Georges | Director | 1996-05-13 | 2022-02-07 |
| FIELDING, Claude Eric | Director | — | 2000-12-31 |
| PATERSON, Ronald George | Director | 2001-01-01 | 2018-06-30 |
| SANDELSON, Brian Henry | Director | — | 1996-05-13 |
| TOWNSEND, John Anthony Victor | Director | 1999-10-06 | 2017-12-31 |
| WOOLF, John, Sir | Director | — | 1999-06-28 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 160 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2025-11-11 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-07-02 | AA | accounts | Accounts with accounts type full | |
| 2025-05-16 | AUD | auditors | Auditors resignation company | |
| 2025-01-03 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-24 | AA | accounts | Accounts with accounts type interim | |
| 2024-07-08 | AP03 | officers | Appoint person secretary company with name date | |
| 2024-07-08 | TM02 | officers | Termination secretary company with name termination date | |
| 2024-06-20 | AA | accounts | Accounts with accounts type full | |
| 2024-06-05 | AA | accounts | Accounts with accounts type interim | |
| 2023-12-22 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-12-08 | AUD | auditors | Auditors resignation company | |
| 2023-07-11 | AA | accounts | Accounts with accounts type full | |
| 2022-12-22 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-11-25 | AA | accounts | Accounts with accounts type interim | |
| 2022-07-01 | AA | accounts | Accounts with accounts type full | |
| 2022-06-06 | AP01 | officers | Appoint person director company with name date | |
| 2022-02-17 | TM01 | officers | Termination director company with name termination date | |
| 2022-01-04 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-07-26 | AA | accounts | Accounts with accounts type full | |
| 2021-06-11 | AA | accounts | Accounts with accounts type interim |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- 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
-25.7%
£1,264,000 £939,000
-
Cash
+538.5%
£39,000 £249,000
-
Net assets
+31.9%
£4,512,000 £5,953,000
-
Employees
-14.3%
7 6
-
Operating profit
-41.4%
£847,000 £496,000
-
Profit before tax
-45%
£797,000 £438,000
-
Wages
-1.1%
£379,000 £375,000
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