B S EATON LIMITED — The Accounts

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Next accounts due

2026-09-30 (in 4mo)

Last filed for 2024-12-31

Confirmation statement due

2027-01-02 (in 8mo)

Last made up 2025-12-19

Watchouts

None on the register

Cash

£566K

+74.8% vs 2023

Net assets

£7M

+6.1% vs 2023

Employees

+3% vs 2023

Profit before tax

£560K

+238.1% vs 2023

Net assets

4-year trend · vs Consumer Discretionary median

B S EATON LIMITED·Consumer Discretionary median · n=5592

Accounts

4-year trend · latest reflected 2024-12-31

Metric	2021-12-31	2022-12-31	2023-12-31	2024-12-31
Turnover	—	—	£17,897,516	£16,100,305
Operating profit	—	—	£502,247	£641,646
Profit before tax	—	—	£165,616	£559,895
Net profit	—	—	£40,616	£414,595
Cash	—	£654,291	£323,964	£566,141
Total assets less current liabilities	—	£10,297,086	£7,135,249	£7,404,844
Net assets	—	£9,912,086	£6,840,249	£7,254,844
Equity	£9,351,968	£9,912,086	£6,840,249	£7,254,844
Average employees	—	74	67	69
Wages	—	—	£4,494,354	£4,409,371

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	2021-12-31	2022-12-31	2023-12-31	2024-12-31
Operating margin	—	—	2.8%	4.0%
Net margin	—	—	0.2%	2.6%
Return on capital employed	—	—	7.0%	8.7%
Gearing (liabilities / total assets)	—	—	43.2%	41.4%
Current ratio	—	—	1.82x	1.95x
Interest cover	—	—	7.20x	7.74x

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: DJH Audit Limited
Audit opinion: Unqualified (clean)
Going concern: Affirmed
“At the time of approving the financial statements, the director has a reasonable expectation that the group and parent company have adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.”

Group structure

B S EATON LIMITED · parent
1. E M Paving Limited 80% · UK
2. Great British Cement Ltd 100% · UK
3. G.B. Cement Limited 100% · UK

Significant events

“The directors remain optimistic about future trading prospects for the company despite the difficult and uncertain political environment in which the country is facing at this present time.”

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

People

1 active · 5 resigned

Name	Role	Appointed	Born	Nationality
EATON, Oliver Stewart Charles	Director	2001-10-04	Jun 1972	British

Show 5 resigned officers

Name	Role	Appointed	Resigned
EATON, Roger Bernard	Secretary	—	2000-05-23
WHITTAKER, William Henry	Secretary	2000-05-23	2009-04-20
EATON, Marion	Director	—	1995-08-27
EATON, Roger Bernard	Director	1992-04-06	2000-09-30
EATON, Stewart Michael	Director	—	2022-12-20

Ownership

Persons with significant control

Name	Kind	Nature of control	Notified	Status
Mr Oliver Stewart Charles Eaton	Individual	Shares 75–100%, Voting 75–100%, Appoints directors	2022-12-20	Active
Mr Stewart Michael Eaton	Individual	Shares 75–100%, Voting 75–100%	2016-04-06	Ceased 2022-12-20

Filing timeline

Last 20 of 114 total filings

Date	Type	Category	Description
2026-05-09	AA	accounts	Accounts with accounts type group
2026-02-10	PSC01	persons-with-significant-control	Notification of a person with significant control	PDF
2026-02-10	PSC07	persons-with-significant-control	Cessation of a person with significant control	PDF
2026-02-10	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2025-05-08	AA	accounts	Accounts with accounts type group	PDF
2025-01-16	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2024-03-05	TM01	officers	Termination director company with name termination date	PDF
2024-03-05	AA	accounts	Accounts with accounts type group	PDF
2023-12-20	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2023-04-05	DISS40	gazette	Gazette filings brought up to date
2023-04-04	AA	accounts	Accounts with accounts type group
2023-03-21	GAZ1	gazette	Gazette notice compulsory
2023-01-09	CS01	confirmation-statement	Confirmation statement with updates	PDF
2022-04-01	AA	accounts	Accounts with accounts type group
2022-02-24	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2021-02-23	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2020-12-22	AA	accounts	Accounts with accounts type group	PDF
2020-01-06	CS01	confirmation-statement	Confirmation statement with no updates	PDF
2019-12-11	DISS40	gazette	Gazette filings brought up to date
2019-12-10	GAZ1	gazette	Gazette notice compulsory

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings: 5
Capital events: 0
Officers appointed: 0
Officers resigned: 0

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

-10%

£17,897,516 £16,100,305
Cash

+74.8%

£323,964 £566,141
Net assets

+6.1%

£6,840,249 £7,254,844
Employees

+3%

67 69
Operating profit

+27.8%

£502,247 £641,646
Profit before tax

+238.1%

£165,616 £559,895
Wages

-1.9%

£4,494,354 £4,409,371

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

Official Companies House page