JOHNSTON CARMICHAEL (SCOTLAND) LIMITED
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Next accounts due
2027-02-28 (in 9mo)
Last filed for 2025-05-31
Confirmation statement due
2027-03-06 (in 10mo)
Last made up 2026-02-20
Watchouts
None on the register
Cash
£2M
+41% vs 2024
Net assets
£2M
+0.1% vs 2024
Employees
796
+2.7% vs 2024
Profit before tax
£135K
+1.3% vs 2024
Name history
Renamed 3 times since incorporation
- JOHNSTON CARMICHAEL (SCOTLAND) LIMITED 2011-06-01 → present
- JOHNSTON CARMICHAEL BUSINESS SERVICES LIMITED 2001-05-17 → 2011-06-01
- BUSINESS SUPPORT SERVICES (NORTH) LIMITED 1988-10-28 → 2001-05-17
- MORAY FIRTH BOOK-KEEPING SERVICES LIMITED 1934-08-07 → 1988-10-28
Net assets
2-year trend · vs Industrials median
Accounts
2-year trend · latest reflected 2025-05-31
| Metric | Trend | 2024-05-31 | 2025-05-31 |
|---|---|---|---|
| Turnover | £43,870,143 | £49,051,483 | |
| Operating profit | £167,765 | £140,123 | |
| Profit before tax | £133,535 | £135,281 | |
| Net profit | £100,151 | £101,461 | |
| Cash | £1,430,020 | £2,015,786 | |
| Total assets less current liabilities | £1,686,774 | £1,722,055 | |
| Net assets | £1,583,562 | £1,585,023 | |
| Equity | £1,583,562 | £1,585,023 | |
| Average employees | 775 | 796 | |
| Wages | £28,481,064 | £30,778,606 |
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 | 2024-05-31 | 2025-05-31 |
|---|---|---|---|
| Operating margin | 0.4% | 0.3% | |
| Net margin | 0.2% | 0.2% | |
| Return on capital employed | 9.9% | 8.1% | |
| Current ratio | 1.46x | 1.42x | |
| Interest cover | 4.69x | 28.94x |
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
- Price Bailey 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.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 31 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| HOUSTON, Mark John | Director | 2017-03-07 | Oct 1971 | British |
| MACPHERSON, Craig Alexander | Director | 2017-03-07 | Nov 1968 | British |
| MARJORIBANKS, Jeffrey Graham | Director | 2022-04-26 | Jan 1979 | British |
| MILLICAN, Shaun Stanley | Director | 2022-04-07 | Sep 1971 | British |
| WALKER, Lynne | Director | 2022-04-07 | Aug 1980 | British |
Show 31 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| HORN, David Graeme | Secretary | 1990-09-10 | 1995-01-31 |
| MACHRAY, Patrick John | Secretary | 1995-01-31 | 2007-04-13 |
| MANSON, Alexander Philip | Secretary | 2007-04-13 | 2011-05-19 |
| SIMPSON, Peter Lewis | Secretary | — | 1990-09-10 |
| BUCHAN, Alistair | Director | 2011-06-01 | 2014-09-29 |
| CAMPBELL, Eileen Margaret | Director | 1990-12-17 | 2006-01-31 |
| GOODLAD, Marjory Anne | Director | 1990-12-17 | 1999-05-31 |
| HORN, Moira | Director | 1990-12-17 | 1996-02-29 |
| JOHNSTON, Grenville Shaw, Lt Colonel | Director | — | 1990-12-17 |
| JOHNSTON, Marylyn Jean | Director | — | 2001-05-31 |
| MACHRAY, Heather Joan | Director | 1990-12-17 | 2006-01-31 |
| MACPHAIL, Irene Girvan Wallace | Director | — | 2001-07-31 |
| MACPHAIL, William Angus Dawson | Director | — | 1990-12-17 |
| MANSON, Alexander Philip | Director | 2011-05-19 | 2022-05-31 |
| MANSON, Barbara Jane | Director | 2001-06-01 | 2006-01-31 |
| MCINTOSH, Iona | Director | 1999-06-01 | 2006-01-31 |
| MCLEOD, Avril | Director | 2011-06-01 | 2014-03-28 |
| RENNIE, Alexander | Director | 2017-03-07 | 2018-09-10 |
| RINTOUL, Douglas | Director | 1999-12-01 | 2004-05-31 |
| ROBERTSON, Fiona Margaret | Director | 2006-10-10 | 2011-05-31 |
| SEAGER, Graham Stanley | Director | 1999-01-01 | 2011-05-31 |
| SELIGMAN, Nigel Henry | Director | — | 1990-12-17 |
| SELIGMAN, Patricia Caroline Alexandra | Director | — | 2000-06-01 |
| SHEPHERD, Alison Margaret | Director | 2001-06-01 | 2006-01-31 |
| SHEPHERD, Andrew Watt | Director | 2017-03-07 | 2019-08-01 |
| SIMPSON, Isobel Rosemary | Director | — | 2000-06-01 |
| SIMPSON, Peter Lewis | Director | — | 1990-12-17 |
| UPTON, Bridget | Director | 2014-03-28 | 2016-10-05 |
| WALKER, Andrew Gordon | Director | 2016-08-25 | 2024-06-24 |
| WALLACE, Ewan Paton | Director | 2006-10-10 | 2011-05-31 |
| WILSON, Lesley Margaret | Director | 2000-06-01 | 2004-05-31 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Johnston Carmichael Llp | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2016-04-06 | Active |
Filing timeline
Last 20 of 183 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-20 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-12-31 | AA | accounts | Accounts with accounts type full | |
| 2025-11-05 | CH01 | officers | Change person director company with change date | |
| 2025-02-21 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-02-21 | CH01 | officers | Change person director company with change date | |
| 2025-01-28 | CH01 | officers | Change person director company with change date | |
| 2025-01-09 | AA | accounts | Accounts with accounts type full | |
| 2024-07-08 | TM01 | officers | Termination director company with name termination date | |
| 2024-02-21 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-01-11 | AA | accounts | Accounts with accounts type full | |
| 2023-02-20 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2023-02-02 | PSC05 | persons-with-significant-control | Change to a person with significant control | |
| 2023-02-02 | CH01 | officers | Change person director company with change date | |
| 2023-02-02 | CH01 | officers | Change person director company with change date | |
| 2023-02-02 | AD01 | address | Change registered office address company with date old address new address | |
| 2023-01-18 | PSC05 | persons-with-significant-control | Change to a person with significant control | |
| 2023-01-06 | AA | accounts | Accounts with accounts type full | |
| 2022-06-08 | PSC05 | persons-with-significant-control | Change to a person with significant control | |
| 2022-06-07 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-06-01 | TM01 | officers | Termination director company with name termination date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- Capital events
- 0
- 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 2025-05-31 vs 2024-05-31
-
Turnover
+11.8%
£43,870,143 £49,051,483
-
Cash
+41%
£1,430,020 £2,015,786
-
Net assets
+0.1%
£1,583,562 £1,585,023
-
Employees
+2.7%
775 796
-
Operating profit
-16.5%
£167,765 £140,123
-
Profit before tax
+1.3%
£133,535 £135,281
-
Wages
+8.1%
£28,481,064 £30,778,606
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