LEITHS (SCOTLAND) LIMITED
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2027-03-01 (in 10mo)
Last made up 2026-02-15
Watchouts
Cash
£17M
-5.8% vs 2023
Net assets
£63M
+4% vs 2023
Employees
500
-0.2% vs 2023
Profit before tax
£4M
-53.4% vs 2023
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.
Name history
Renamed 1 time since incorporation
- LEITHS (SCOTLAND) LIMITED 1992-12-15 → present
- LEITH'S TRANSPORT (ABERDEEN) LIMITED 1977-07-11 → 1992-12-15
Net assets
2-year trend · vs Basic Materials median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | £79,295,365 | £76,087,887 | |
| Operating profit | £7,816,313 | £3,749,799 | |
| Profit before tax | £8,812,159 | £4,102,707 | |
| Net profit | £6,923,436 | £3,051,096 | |
| Cash | £18,317,908 | £17,251,733 | |
| Total assets less current liabilities | £67,381,673 | £71,783,888 | |
| Net assets | £60,273,317 | £62,673,081 | |
| Equity | £60,273,317 | £62,673,081 | |
| Average employees | 501 | 500 | |
| Wages | £20,592,812 | £21,735,154 |
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 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Operating margin | 9.9% | 4.9% | |
| Net margin | 8.7% | 4.0% | |
| Return on capital employed | 11.6% | 5.2% | |
| Current ratio | 2.80x | 2.51x | |
| Interest cover | 53.62x | 13.06x |
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
- Consolidated group
- Auditor
- RSM UK Audit LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.”
Group structure
- LEITHS (SCOTLAND) LIMITED · parent
- Alexander Ross & Sons (Sand and Gravel) Limited 100%
- Fyfe Glenrock Limited 100%
- Howie Minerals Limited 100%
- J. Baxter & Sons (Contractors) Limited 100%
- Joss (Aberdeen) Limited 100%
- Lawrie (Demolition) Limited 100%
- Leiths (Aberdeen) Limited 100%
- Leiths Roadstone Limited 100%
- Leiths Surfacing Limited 100%
- Leiths (Central) Limited 100%
- Markon Limited 100%
- James Reid (Minerals) Limited 100%
- MacDonald Groundworks Limited 60%
Significant events
- “In October 2024 Leiths (Scotland) Limited purchased 60% of the Ordinary share capital of MacDonald Groundworks Ltd. The purchase allows Leiths (Scotland) Limited to provide a greater breadth of contracting services in line with the strategic vision of the group.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 3 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| LEITH, Samantha Jane | Secretary | 2017-10-01 | — | — |
| RAEBURN CHRISTIE CLARK & WALLACE LLP | Corporate Secretary | 2019-08-01 | — | — |
| LEITH, Ian Alexander | Director | — | Sep 1948 | British |
| LEITH, Samantha Jane | Director | 2016-12-13 | May 1975 | British |
| RUSSELL, Simon John | Director | 2017-10-01 | Jun 1951 | British |
Show 3 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| RAEBURN CHRISTIE CLARK & WALLACE | Corporate Secretary | — | 2019-07-31 |
| LEITH, Philip Angus | Director | 2016-12-13 | 2024-06-29 |
| LEITH, Rona Margaret | Director | — | 2008-04-04 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Ms Samantha Jane Leith | Individual | Shares 50–75%, Voting 50–75% | 2025-11-20 | Active |
| Ian Alexander Leith | Individual | Shares 50–75%, Voting 50–75% | 2016-04-06 | Ceased 2025-11-20 |
Filing timeline
Last 20 of 144 total filings
Material constitutional events — rename, articles re-file, resolution
- 2025-12-10 MA Memorandum articles
- 2025-12-10 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-02-27 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2026-02-27 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2026-02-27 | CH01 | officers | Change person director company with change date | |
| 2026-02-27 | PSC01 | persons-with-significant-control | Notification of a person with significant control | |
| 2025-12-10 | MA | incorporation | Memorandum articles | |
| 2025-12-10 | RESOLUTIONS | resolution | Resolution | |
| 2025-09-29 | AA | accounts | Accounts with accounts type group | |
| 2025-02-17 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-10-02 | AA | accounts | Accounts with accounts type group | |
| 2024-07-12 | TM01 | officers | Termination director company with name termination date | |
| 2024-02-19 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-09-26 | AA | accounts | Accounts with accounts type group | |
| 2023-02-15 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-07-11 | AA | accounts | Accounts with accounts type group | |
| 2022-02-18 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-10-06 | AA | accounts | Accounts with accounts type group | |
| 2021-02-16 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-01-06 | AA | accounts | Accounts with accounts type group | |
| 2020-02-17 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2019-10-03 | AA | accounts | Accounts with accounts type group |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 7
- 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
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
-4%
£79,295,365 £76,087,887
-
Cash
-5.8%
£18,317,908 £17,251,733
-
Net assets
+4%
£60,273,317 £62,673,081
-
Employees
-0.2%
501 500
-
Operating profit
-52%
£7,816,313 £3,749,799
-
Profit before tax
-53.4%
£8,812,159 £4,102,707
-
Wages
+5.5%
£20,592,812 £21,735,154
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