LUPTON & PLACE LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. LUPTON & PLACE LIMITED 1991-05-01 → present
2. TOPCIRCLE LIMITED 1981-12-22 → 1991-05-01

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

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.

Accounting basis

FRS 102

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Pierce C A Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Significant events

• “There have been a series of significant R&D Tax Relief changes starting from 1st April 2023 with further changes from 1st April 2024 and not to our advantage.”
• “The ill thought increase to National Insurance costs and the National Minimum Wage puts further significant burden on a company such as ours, so the Government must now back industry up with an industrial strategy that doesn't just support headline sectors but recognises the vast supply chains that feed these sectors.”

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

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -4.8%

  £16,201,217 → £15,426,419

• Cash

  -115.1%

  -£1,176,704 → -£2,530,745

• Net assets

  +2.1%

  £4,054,508 → £4,140,441

• Employees

  +0.7%

  140 → 141

• Operating profit

  -34.2%

  £935,592 → £615,568

• Profit before tax

  -51%

  £652,994 → £320,048

• Wages

  +8.9%

  £3,978,072 → £4,332,238

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