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Next accounts due

2026-09-30 (in 4mo)

Last filed for 2025-03-31

Confirmation statement due

2027-03-28 (in 10mo)

Last made up 2026-03-14

Watchouts

None on the register

Cash

£6M

Latest balance sheet

Net assets

£89M

lowest in 3 filed years

Employees

Average over period

Profit before tax

£2M

lowest in 3 filed years

Name history

Renamed 3 times since incorporation

  1. VALUE AND INDEXED PROPERTY INCOME TRUST PLC 2021-01-22 → present
  2. VALUE AND INCOME TRUST PLC 2015-08-26 → 2021-01-22
  3. VALUE & INCOME TRUST PLC 1986-08-22 → 2015-08-26
  4. STEWART ENTERPRISE INVESTMENT COMPANY P.L.C. 1972-04-19 → 1986-08-22

Accounts

3-year trend · latest reflected 2025-09-30

Metric Trend 2024-09-302025-03-312025-09-30
Turnover £4,226,000£9,406,000£4,327,000
Operating profit
Profit before tax £3,466,000£8,336,000£1,755,000
Net profit £2,424,000£6,060,000£1,755,000
Cash £8,326,000£4,459,000£6,305,000
Total assets less current liabilities £154,207,000£139,235,000£138,075,000
Net assets £90,266,000£90,211,000£89,024,000
Equity £90,266,000£90,211,000£89,024,000
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 2024-09-302025-03-312025-09-30
Net margin 57.4%64.4%40.6%
Gearing (liabilities / total assets) 42.9%40.3%36.8%
Current ratio 2.84x1.81x3.23x

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
RSM UK Audit LLP
Audit opinion
Unaudited (audit-exempt)
Going concern
Affirmed

“The Directors believe that it is appropriate to continue to adopt the going concern basis in preparing the Group's Financial Statements.”

Significant events

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

People

6 active · 17 resigned

Name Role Appointed Born Nationality
MAVEN CAPITAL PARTNERS UK LLP Corporate Secretary 2013-02-01
OAKESHOTT, Matthew Alan, Lord Director 2020-09-10 Jan 1947 British
READER, Lorraine Marie Director 2024-08-01 Jun 1974 British
SMITH, David Alexander Director 2009-07-10 Nov 1947 British
VALENTINE, Josephine Clare, Baroness Director 2020-11-13 Dec 1958 British
WINTERBURN, Lucy Emma Director 2022-08-01 Oct 1973 British
Show 17 resigned officers
Name Role Appointed Resigned
ABERDEEN ASSET MANAGEMENT PLC Corporate Secretary 2007-11-30 2013-02-01
EDINBURGH FUND MANAGERS PLC Corporate Secretary 2000-10-13 2007-11-30
STEWART IVORY & COMPANY LIMITED Corporate Secretary 2000-10-13
ARMSTRONG, Douglas Alexander Director 2021-01-07 2021-01-07
BACK, David Hugh Director 2000-07-07 2012-07-13
CUMMING, John Alan Director 1993-11-04
FERGUSON, James Gordon Dickson Director 2022-07-08
KAY, John Anderson, Professor Director 1994-02-04 2025-07-10
KELLY, Miranda Anne Director 2020-09-03 2020-09-03
LASCELLES, Angela Marion Director 2008-03-06 2019-04-01
LASCELLES, Angela Marion Director 2006-04-01 2007-03-31
LASCELLES, Angela Marion Director 2005-02-10
MURRAY, John Hendry Director 2000-07-03
NEARY, Dominic Mark Director 2018-01-26 2021-07-23
OAKESHOTT, Matthew Alan, Lord Director 2007-04-01 2019-04-01
OAKESHOTT, Matthew Alan, Lord Director 2006-03-31
THOMSON, George Morgan, Right Honourable Lord Thomson Of Monifieth Director 2000-07-03

Ownership

Persons with significant control

No persons with significant control on record.

Filing timeline

Last 20 of 524 total filings

Material constitutional events — rename, articles re-file, resolution

  • 2025-10-06 MA Memorandum articles
  • 2025-10-06 RESOLUTIONS Resolution
Date Type Category Description
2026-05-07 MR01 mortgage Mortgage create with deed with charge number charge creation date PDF
2026-04-27 SH04 capital Capital sale or transfer treasury shares with date currency capital figure
2026-04-17 SH04 capital Capital sale or transfer treasury shares
2026-03-20 CS01 confirmation-statement Confirmation statement with no updates PDF
2025-12-22 SH03 capital Capital return purchase own shares treasury capital date
2025-11-25 SH03 capital Capital return purchase own shares treasury capital date
2025-11-24 AA accounts Accounts with accounts type interim
2025-10-06 MA incorporation Memorandum articles
2025-10-06 RESOLUTIONS resolution Resolution
2025-09-01 MR01 mortgage Mortgage create with deed with charge number charge creation date PDF
2025-08-14 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF
2025-08-13 MR04 mortgage Mortgage satisfy charge full PDF

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
20

last 12 months

Capital events
4

last 24 months

Officers appointed
0

last 12 months

Officers resigned
1

last 12 months

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

Year-on-year

FY2025 → FY2025 · period ending 2025-09-30 vs 2025-03-31

Year-on-year comparison hidden: this filing covers about 6 months versus 12 months prior.

Official Companies House page