CQS NATURAL RESOURCES GROWTH AND INCOME PLC
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Next accounts due
2026-12-31 (in 7mo)
Last filed for 2025-06-30
Confirmation statement due
2026-10-20 (in 5mo)
Last made up 2025-10-06
Watchouts
None on the register
Cash
£2M
-18.6% vs 2024
Net assets
£136M
-1.6% vs 2024
Employees
—
Average over period
Profit before tax
£6M
+24.9% vs 2024
Name history
Renamed 3 times since incorporation
- CQS NATURAL RESOURCES GROWTH AND INCOME PLC 2018-12-07 → present
- CITY NATURAL RESOURCES HIGH YIELD TRUST PLC 2003-06-26 → 2018-12-07
- ABERDEEN LATIN AMERICAN INVESTMENT TRUST PLC 1997-11-03 → 2003-06-26
- ABTRUST LATIN AMERICAN INVESTMENT TRUST PUBLIC LIMITED COMPANY 1994-10-07 → 1997-11-03
Net assets
2-year trend · vs Financials median
Accounts
2-year trend · latest reflected 2025-06-30
| Metric | Trend | 2024-06-30 | 2025-06-30 |
|---|---|---|---|
| Turnover | — | — | |
| Operating profit | £5,629,000 | £6,456,000 | |
| Profit before tax | £4,723,000 | £5,898,000 | |
| Net profit | £4,269,000 | £5,730,000 | |
| Cash | £2,952,000 | £2,404,000 | |
| Total assets less current liabilities | £138,566,000 | £136,376,000 | |
| Net assets | £138,566,000 | £136,376,000 | |
| Equity | £138,566,000 | £136,376,000 | |
| 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 | 2024-06-30 | 2025-06-30 |
|---|---|---|---|
| Return on capital employed | 4.1% | 4.7% | |
| Gearing (liabilities / total assets) | 11.3% | 6.6% | |
| Current ratio | 0.20x | 0.29x | |
| Interest cover | 18.10x | 27.59x |
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
- BDO LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“In our opinion, the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate and we have found no material uncertainties that we believe should be highlighted in this report regarding the Company’s ability to continue to adopt the going concern basis of accounting.”
Significant events
- “On 1 July 2025, the Company announced that a total of 29,334,059 shares were tendered. This included a reduction in investment management fee to 1% per annum of NAV, an enhanced quarterly dividend policy, and the pre-adoption of the perennial non-continuation vote until 2028. The Company also entered a Standstill Agreement with Saba Capital Management L.P. until the 2028 AGM. On 30 September 2025, a Tender Price of 208.33 pence per Validly Tendered Share was paid. The Company also decided to decrease the loan facility limit from £25 million to £15 million.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
6 active · 16 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| FROSTROW CAPITAL LLP | Corporate Secretary | 2023-11-22 | — | — |
| CABLE, Carole | Director | 2017-10-01 | Dec 1961 | British |
| CAHILL, Paul Reginald | Director | 2022-06-23 | Jul 1958 | British |
| CASEY, Christopher | Director | 2017-10-01 | Mar 1955 | British |
| HALL, Louise Drummond | Director | 2024-08-01 | Mar 1966 | British |
| PATERSON, Seema | Director | 2024-08-01 | Apr 1974 | British |
Show 16 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| ABERDEEN ASSET MANAGEMENT PLC | Corporate Secretary | 1994-10-07 | 2004-03-31 |
| BNP PARIBAS S.A., JERSEY BRANCH | Corporate Secretary | 2020-09-15 | 2023-11-22 |
| F&C ASSET MANAGEMENT PLC | Corporate Secretary | 2004-04-01 | 2011-11-21 |
| MAITLAND ADMINISTRATION SERVICES (SCOTLAND) LIMITED | Corporate Secretary | 2011-11-21 | 2020-09-15 |
| AJMERA, Radhika | Director | 1994-10-07 | 2003-06-26 |
| BURNS, Geoffrey Douglas John Charles | Director | 2005-06-29 | 2018-03-12 |
| COLLINS, Adrian John Reginald | Director | 1995-12-14 | 2017-11-30 |
| COOKE, Adam David | Director | 2003-06-26 | 2013-12-18 |
| COULSON, Bevan Michael Leigh | Director | 2003-06-26 | 2015-11-26 |
| EDGE, Christopher Culmer | Director | 1994-10-21 | 2003-06-26 |
| EVANS, Alun Grant | Director | 2014-09-26 | 2024-12-10 |
| GILBERT, Martin James | Director | 1994-10-07 | 1998-10-21 |
| GREEN, Helen Foster | Director | 2015-09-01 | 2024-12-10 |
| LENYGON, Bryan Norman | Director | 1994-10-21 | 2004-03-05 |
| LITTLE, Christopher Guthrie | Director | 1994-10-21 | 2003-06-26 |
| PRICKETT, Richard Other | Director | 2006-11-30 | 2022-03-31 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 256 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-03-10 RESOLUTIONS Resolution
- 2025-12-19 RESOLUTIONS Resolution
- 2025-07-02 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-03-10 | RESOLUTIONS | resolution | Resolution | |
| 2026-03-10 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-02-25 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-02-09 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-02-02 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-01-22 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-01-07 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2025-12-30 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2025-12-24 | SH03 | capital | Capital return purchase own shares | |
| 2025-12-19 | RESOLUTIONS | resolution | Resolution | |
| 2025-11-13 | ANNOTATION | miscellaneous | Legacy | |
| 2025-11-13 | SH06 | capital | Capital cancellation shares | |
| 2025-11-13 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-11-03 | AA | accounts | Accounts with accounts type full | |
| 2025-10-20 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-10-16 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2025-10-02 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2025-07-02 | RESOLUTIONS | resolution | Resolution | |
| 2025-06-18 | RP04AP01 | officers | Second filing of director appointment with name | |
| 2025-03-19 | AD02 | address | Change sail address company with old address new address |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 19
- Capital events
- 12
- 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 2025-06-30 vs 2024-06-30
-
Turnover
—
Not reported
-
Cash
-18.6%
£2,952,000 £2,404,000
-
Net assets
-1.6%
£138,566,000 £136,376,000
-
Employees
—
Not reported
-
Operating profit
+14.7%
£5,629,000 £6,456,000
-
Profit before tax
+24.9%
£4,723,000 £5,898,000
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