LAYS INTERNATIONAL LIMITED
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Next accounts due
2027-07-31 (in 1y)
Last filed for 2025-10-31
Confirmation statement due
2026-07-21 (in 2mo)
Last made up 2025-07-07
Watchouts
Cash
£2M
-37.7% vs 2024
Net assets
£5M
+0.6% vs 2024
Employees
63
+1.6% vs 2024
Profit before tax
£640K
+188.4% first positive since 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
1 PSC ceased in last 24 months
Significant control changed hands — see the Ownership section.
Net assets
10-year trend · vs Industrials median
Accounts
10-year trend · latest reflected 2025-10-31
| Metric | Trend | 2020-10-31 | 2020-11-01 | 2021-10-31 | 2021-11-01 | 2022-10-31 | 2022-11-01 | 2023-10-31 | 2023-11-01 | 2024-10-31 | 2025-10-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Turnover | — | — | £10,308,763 | — | £10,709,421 | — | £8,621,557 | — | £4,446,759 | £7,729,887 | |
| Operating profit | — | — | £3,102,773 | — | £2,660,286 | — | £1,450,205 | — | -£729,660 | £627,144 | |
| Profit before tax | — | — | £3,103,557 | — | £2,661,859 | — | £1,459,365 | — | -£723,805 | £639,889 | |
| Net profit | — | — | £2,512,027 | — | £2,034,480 | — | £1,132,559 | — | -£556,401 | £473,209 | |
| Cash | £1,325,432 | £1,325,432 | £2,041,518 | £2,041,518 | £2,771,598 | £2,771,598 | £1,463,024 | £1,463,024 | £3,152,841 | £1,964,428 | |
| Total assets less current liabilities | £4,065,338 | — | £5,363,614 | — | £5,339,397 | — | £5,919,515 | — | £5,047,579 | £5,073,335 | |
| Net assets | £3,721,297 | — | £4,953,325 | — | £4,837,805 | — | £5,460,364 | — | £4,663,963 | £4,692,172 | |
| Equity | £3,721,297 | £3,721,298 | £4,953,325 | £4,953,325 | £4,837,805 | £4,837,805 | £5,460,364 | £5,460,364 | £4,663,963 | £4,692,172 | |
| Average employees | 88 | — | 80 | — | 75 | — | 74 | — | 62 | 63 | |
| Wages | — | — | £4,071,635 | — | £4,848,974 | — | £3,864,739 | — | £2,863,240 | £4,034,207 |
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 | 2020-10-31 | 2020-11-01 | 2021-10-31 | 2021-11-01 | 2022-10-31 | 2022-11-01 | 2023-10-31 | 2023-11-01 | 2024-10-31 | 2025-10-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating margin | — | — | 30.1% | — | 24.8% | — | 16.8% | — | -16.4% | 8.1% | |
| Net margin | — | — | 24.4% | — | 19.0% | — | 13.1% | — | -12.5% | 6.1% | |
| Return on capital employed | — | — | 57.8% | — | 49.8% | — | 24.5% | — | -14.5% | 12.4% | |
| Current ratio | — | — | — | — | — | — | — | — | 4.01x | 2.60x |
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
- Standalone (parent only)
- Auditor
- TWP Accounting LLP
- 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.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
3 active · 6 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| LAY, Abigail | Secretary | 2018-08-13 | — | — |
| LAY, Janet | Director | 1995-11-08 | Apr 1943 | British |
| LAY, Paul David | Director | 1995-07-07 | Sep 1966 | British |
Show 6 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| LAY, Paul David | Secretary | 1995-07-07 | 1997-06-17 |
| LAY, Terry Denis | Secretary | 2005-05-11 | 2015-10-11 |
| ROBEY, Eric | Secretary | 1997-06-17 | 2005-05-11 |
| HALLMARK SECRETARIES LIMITED | Corporate Nominee Secretary | 1995-07-07 | 1995-07-07 |
| LAY, Terry Denis | Director | 1995-07-07 | 2015-10-11 |
| HALLMARK REGISTRARS LIMITED | Corporate Nominee Director | 1995-07-07 | 1995-07-07 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Janet Lay | Individual | Shares 50–75%, Voting 50–75%, Appoints directors | 2016-04-06 | Ceased 2025-06-11 |
| Terry Denis Lay | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2016-08-11 |
| Paul David Lay | Individual | Shares 50–75%, Voting 50–75%, Appoints directors | 2016-04-06 | Active |
Filing timeline
Last 20 of 103 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-26 | AA | accounts | Accounts with accounts type full | |
| 2025-07-15 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-06-17 | SH10 | capital | Capital variation of rights attached to shares | |
| 2025-06-16 | CC04 | change-of-constitution | Statement of companys objects | |
| 2025-06-16 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2025-06-16 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2025-06-02 | MA | incorporation | Memorandum articles | |
| 2025-06-02 | RESOLUTIONS | resolution | Resolution | |
| 2024-12-23 | AA | accounts | Accounts with accounts type full | |
| 2024-07-16 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2023-12-22 | AA | accounts | Accounts with accounts type full | |
| 2023-11-30 | AP01 | officers | Appoint person director company with name date | |
| 2023-07-14 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2023-03-01 | AA | accounts | Accounts with accounts type full | |
| 2022-07-15 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-03-23 | AA | accounts | Accounts with accounts type total exemption full | |
| 2021-07-16 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2021-04-07 | AA | accounts | Accounts with accounts type total exemption full | |
| 2020-08-13 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2020-04-22 | AA | accounts | Accounts with accounts type total exemption full |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 8
- Capital events
- 1
- 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 2025-10-31 vs 2024-10-31
-
Turnover
+73.8%
£4,446,759 £7,729,887
-
Cash
-37.7%
£3,152,841 £1,964,428
-
Net assets
+0.6%
£4,663,963 £4,692,172
-
Employees
+1.6%
62 63
-
Operating profit
+186%
-£729,660 £627,144
first positive since 2024
-
Profit before tax
+188.4%
-£723,805 £639,889
first positive since 2024
-
Wages
+40.9%
£2,863,240 £4,034,207
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