J SMART & CO (CONTRACTORS) P L C
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Next accounts due
2027-01-31 (in 8mo)
Last filed for 2025-07-31
Confirmation statement due
2027-01-10 (in 8mo)
Last made up 2025-12-27
Watchouts
None on the register
Cash
£26M
+100.9% vs 2024
Net assets
£131M
+3.4% vs 2024
Employees
142
+1.4% vs 2024
Profit before tax
£7M
+190.6% vs 2024
Net assets
2-year trend · vs Industrials median
Accounts
2-year trend · latest reflected 2025-07-31
| Metric | Trend | 2024-07-31 | 2025-07-31 |
|---|---|---|---|
| Turnover | £22,020,000 | £23,240,000 | |
| Operating profit | £666,000 | £5,248,000 | |
| Profit before tax | £2,363,000 | £6,868,000 | |
| Net profit | £1,673,000 | £5,112,000 | |
| Cash | £12,932,000 | £25,976,000 | |
| Total assets less current liabilities | £126,313,000 | £130,603,000 | |
| Net assets | £126,313,000 | £130,603,000 | |
| Equity | £126,313,000 | £130,603,000 | |
| Average employees | 140 | 142 | |
| Wages | £6,385,000 | £7,354,000 |
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 | 2024-07-31 | 2025-07-31 |
|---|---|---|---|
| Operating margin | 3.0% | 22.6% | |
| Net margin | 7.6% | 22.0% | |
| Return on capital employed | 0.5% | 4.0% | |
| Gearing (liabilities / total assets) | 13.8% | 17.5% | |
| Current ratio | 2.45x | 1.66x | |
| Interest cover | 41.63x | 437.33x |
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
- IFRS
- Reporting scope
- Consolidated group
- Auditor
- BDO LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The Directors have assessed the business risks of the Company and Group as detailed in the Strategic Report on pages 14 to 20 confirm that they have reasonable expectations that the Company and Group have adequate financial resources to continue in operational existence for a period of at least twelve months from the date of approval of the financial statements. The Directors therefore consider the adoption of the going concern basis as appropriate for the preparation of the Annual Report and Statement of Accounts.”
Group structure
- J SMART & CO (CONTRACTORS) P L C · parent
- McGowan and Company (Contractors) Limited 0.75%
- Cramond Real Estate Company Limited 0.75%
- Thomas Menzies (Builders) Limited 0.75%
- C. & W. Assets Limited 0.75%
- Smart Serviced Offices Limited 0.75%
- Northrigg Limited 0.75%
- Smart (Manse 1) Limited 1%
Significant events
- “The Board is recommending a Final Dividend of 2.29p per share (2024, 2.27p) which will cost the Company no more than £890,000.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 9 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| SWEENEY, Patricia | Secretary | 2011-11-18 | — | — |
| OLIVER, Jane | Director | 2025-04-04 | Jun 1974 | British |
| SMART, David William | Director | 2010-12-20 | Jan 1973 | British |
| SMART, John Richard | Director | 2013-01-23 | May 1970 | British |
| SWEENEY, Patricia | Director | 2017-04-26 | Jun 1969 | British |
Show 9 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| MCCLURE, Andrew David | Secretary | — | 2011-11-18 |
| GLENDAY, Lionel Edward | Director | 2001-07-17 | 2013-01-22 |
| GRANT, William Laird | Director | — | 1993-12-31 |
| HASTINGS, Kenneth Henry | Director | — | 2010-12-20 |
| HOLLINGDALE, David John | Director | — | 2001-06-18 |
| MCCLURE, Andrew David | Director | — | 2011-12-19 |
| MURRAY, Thomas Rutherford | Director | — | 1995-02-03 |
| ROSS, Alasdair Harold | Director | 2012-01-01 | 2026-01-30 |
| SMART, John Martin | Director | — | 2017-04-27 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 526 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-01-27 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-05 | AA | accounts | Accounts with accounts type group | |
| 2026-02-02 | TM01 | officers | Termination director company with name termination date | |
| 2026-01-27 | RESOLUTIONS | resolution | Resolution | |
| 2026-01-14 | SH03 | capital | Capital return purchase own shares | |
| 2026-01-13 | SH07 | capital | Capital cancellation shares by plc | |
| 2026-01-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-09-03 | SH03 | capital | Capital return purchase own shares | |
| 2025-09-02 | SH07 | capital | Capital cancellation shares by plc | |
| 2025-08-18 | SH03 | capital | Capital return purchase own shares | |
| 2025-08-15 | SH07 | capital | Capital cancellation shares by plc | |
| 2025-07-02 | SH03 | capital | Capital return purchase own shares | |
| 2025-07-01 | SH07 | capital | Capital cancellation shares by plc | |
| 2025-05-30 | SH07 | capital | Capital cancellation shares by plc | |
| 2025-05-30 | SH03 | capital | Capital return purchase own shares | |
| 2025-05-14 | SH07 | capital | Capital cancellation shares by plc | |
| 2025-05-14 | SH03 | capital | Capital return purchase own shares | |
| 2025-04-04 | AP01 | officers | Appoint person director company with name date | |
| 2025-03-31 | SH07 | capital | Capital cancellation shares by plc | |
| 2025-03-31 | SH03 | capital | Capital return purchase own shares | |
| 2025-03-06 | SH03 | capital | Capital return purchase own shares |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 16
- Capital events
- 15
- Officers appointed
- 0
- Officers resigned
- 1
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 2025-07-31 vs 2024-07-31
-
Turnover
+5.5%
£22,020,000 £23,240,000
-
Cash
+100.9%
£12,932,000 £25,976,000
-
Net assets
+3.4%
£126,313,000 £130,603,000
-
Employees
+1.4%
140 142
-
Operating profit
+688%
£666,000 £5,248,000
-
Profit before tax
+190.6%
£2,363,000 £6,868,000
-
Wages
+15.2%
£6,385,000 £7,354,000
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