LOWLAND INVESTMENT COMPANY P L C
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Next accounts due
2027-03-31 (in 10mo)
Last filed for 2025-09-30
Confirmation statement due
2027-01-18 (in 8mo)
Last made up 2026-01-04
Watchouts
None on the register
Cash
£5M
+6% vs 2024
Net assets
£365M
-6.4% vs 2024
Employees
—
Average over period
Profit before tax
£59M
+1.7% vs 2024
Net assets
2-year trend · vs Financials median
Accounts
2-year trend · latest reflected 2025-09-30
| Metric | Trend | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Turnover | — | — | |
| Operating profit | £59,839,000 | £60,603,000 | |
| Profit before tax | £57,609,000 | £58,581,000 | |
| Net profit | £57,572,000 | £58,558,000 | |
| Cash | £5,161,000 | £5,471,000 | |
| Total assets less current liabilities | £419,457,000 | £394,471,000 | |
| Net assets | £389,633,000 | £364,635,000 | |
| Equity | £389,633,000 | £364,635,000 | |
| Average employees | — | — | |
| Wages | — | — |
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 | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Return on capital employed | 14.3% | 15.4% | |
| Gearing (liabilities / total assets) | 11.5% | 11.9% | |
| Current ratio | 0.37x | 0.38x | |
| Interest cover | 26.83x | 29.97x |
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
- Auditor
- Ernst & Young 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 five-year period. The Directors have also concluded that the Company has adequate resources to continue in operational existence until 31 December 2026, which is a period of at least 12 months from the date of approval of these financial statements, and it is therefore appropriate to prepare these financial statements on a going concern basis.”
Significant events
- “The portfolio as a whole saw five takeovers over the course of the year, as foreign and private investors took advantage of the UK market's modest ratings and solid fundamentals.”
- “Takeover activity has meant a certain amount of cash coming in to help finance the share buybacks. The announced takeovers of Epwin and H&T brought in proceeds.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
6 active · 18 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| JANUS HENDERSON SECRETARIAL SERVICES UK LIMITED | Corporate Secretary | — | — | — |
| BUDGE, Duncan William Allan | Director | 2014-07-14 | Oct 1955 | British |
| COLEY, Susan Gaynor | Director | 2016-11-01 | Jul 1958 | British |
| LAM, Mark | Director | 2024-01-01 | Aug 1975 | Singaporean |
| VINNICOMBE, Helena Victoria Brodie | Director | 2021-05-01 | May 1973 | British |
| WALKER, Thomas Michael | Director | 2019-07-01 | Dec 1959 | British |
Show 18 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| HENDERSON ADMINISTRATION LIMITED | Corporate Secretary | — | 1992-03-31 |
| HENDERSON FINANCIAL MANAGEMENT LIMITED | Corporate Secretary | 1992-04-01 | 1993-06-18 |
| BARCLAY, Rupert George Maxwell Lothian | Director | 2000-02-15 | 2016-01-20 |
| BARCLAY, Rupert George Maxwell Lothian | Director | 1994-06-17 | 1996-02-16 |
| CARTER, Kevin James, Dr | Director | 2009-10-01 | 2019-07-01 |
| CAZALET, Raymond Percival St George | Director | — | 1993-10-19 |
| HANCOX, John Philip Dale | Director | 2000-02-15 | 2012-01-18 |
| HENDERSON, James Harold | Director | 1994-06-17 | 1997-12-19 |
| KEMP-WELCH, John, Sir | Director | — | 1997-12-19 |
| LONG, Tracy Elisabeth, Dr | Director | 2004-07-01 | 2009-12-31 |
| MORRELL, John Alston | Director | — | 1999-12-15 |
| MOULE, Michael Bruce | Director | 1997-11-19 | 2010-01-22 |
| ROBERTSON, Robert Sinclair | Director | 2011-05-01 | 2025-01-28 |
| SMITH, Richard Walker | Director | — | 2000-02-15 |
| SMITH, Richard Barclay | Director | — | 1992-07-31 |
| STERNBERG, Karl Stephen | Director | 2009-01-01 | 2021-12-08 |
| TROTTER, Ian Macdonald | Director | 1997-11-19 | 2004-12-15 |
| TROUGHTON, Peter John Charles | Director | — | 2017-01-24 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 349 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-02-07 RESOLUTIONS Resolution
- 2025-09-15 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-07 | RESOLUTIONS | resolution | Resolution | |
| 2026-01-23 | AA | accounts | Accounts with accounts type full | |
| 2026-01-15 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-09-15 | RESOLUTIONS | resolution | Resolution | |
| 2025-08-07 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-08-04 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-08-04 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-29 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-17 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-01 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-01 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-07-01 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-19 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-19 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-19 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-11 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-06-11 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-05-15 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-05-15 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-05-15 | SH03 | capital | Capital return purchase own shares treasury capital date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 20
- Capital events
- 16
- 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
FY2024 → FY2025 · period ending 2025-09-30 vs 2024-09-30
-
Turnover
—
Not reported
-
Cash
+6%
£5,161,000 £5,471,000
-
Net assets
-6.4%
£389,633,000 £364,635,000
-
Employees
—
Not reported
-
Operating profit
+1.3%
£59,839,000 £60,603,000
-
Profit before tax
+1.7%
£57,609,000 £58,581,000
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