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Next accounts due

2026-06-30 (in 1mo)

Last filed for 2024-09-30

Confirmation statement due

2026-10-28 (in 5mo)

Last made up 2025-10-14

Watchouts

None on the register

Cash

£1M

-12% vs 2023

Net assets

£8M

-4.1% vs 2023

Employees

101

-16.5% vs 2023

Profit before tax

-£343K

-209.1% vs 2023

Name history

Renamed 5 times since incorporation

  1. FINDLAY, GLOVER AND MACAULAY LIMITED 2010-10-04 → present
  2. GPH BUILDERS MERCHANTS LIMITED 2006-10-05 → 2010-10-04
  3. MFG INVERURIE LIMITED 2005-05-25 → 2006-10-05
  4. JOHN H. CONNON LIMITED 1998-03-20 → 2005-05-25
  5. JOHN H. CONNON HOLDINGS LIMITED 1998-02-24 → 1998-03-20
  6. MOUNTWEST 142 LIMITED 1997-10-14 → 1998-02-24

Accounts

2-year trend · latest reflected 2024-09-30

Metric Trend 2023-09-302024-09-30
Turnover £17,018,004£15,395,817
Operating profit £333,409-£366,076
Profit before tax £314,429-£342,961
Net profit £214,148-£312,286
Cash £1,280,584£1,127,019
Total assets less current liabilities £8,704,158£8,220,514
Net assets £8,035,582£7,707,296
Equity £8,035,582£7,707,296
Average employees 121101
Wages £3,111,219£2,867,307

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 2023-09-302024-09-30
Operating margin 2.0%-2.4%
Net margin 1.3%-2.0%
Return on capital employed 3.8%-4.5%
Current ratio 1.90x2.00x
Interest cover 5.85x-37.79x

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
Anderson Anderson & Brown Audit LLP
Audit opinion
Unqualified (clean)
Going concern
Affirmed

“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 Group's or the parent 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.”

Group structure

  1. FINDLAY, GLOVER AND MACAULAY LIMITED · parent
    1. GPH Builders Merchants Limited 100% · United Kingdom
    2. GPH Builders Merchants (2006) Limited 100% · United Kingdom
    3. MFG Inverurie (1998) Limited 100% · United Kingdom

Significant events

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

People

6 active · 7 resigned

Name Role Appointed Born Nationality
STRONACHS SECRETARIES LIMITED Corporate Secretary 2008-05-26
FINDLAY, Kenneth Morrison Director 1998-02-24 Mar 1959 British
GLOVER, John Michael Director 2011-05-12 Jun 1954 Irish
HAY, Graeme Director 2017-08-29 Jun 1966 British
MACAULAY, Michael Thomas Director 1998-02-24 Apr 1955 British
SHEWAN, Grant William Director 2018-10-01 Mar 1989 British
Show 7 resigned officers
Name Role Appointed Resigned
STRONACHS Corporate Nominee Secretary 1997-10-14 2008-05-26
GLOVER, John Michael Director 1998-02-24 2005-02-28
MACLELLAN, Michael James Director 2006-10-01 2011-05-12
MORTIMER, Nicola Margaret Director 2007-09-01 2010-09-28
NEISH, Alexander Director 2001-10-01 2004-07-31
RENNIE, David Alan Director 1997-10-14 1998-02-27
TAYLOR, Alfred John Director 2006-10-01 2010-09-28

Ownership

Persons with significant control

No persons with significant control on record.

Filing timeline

Last 20 of 123 total filings

Date Type Category Description
2025-10-21 CS01 confirmation-statement Confirmation statement with no updates PDF
2025-06-27 AA accounts Accounts with accounts type group
2024-10-15 CS01 confirmation-statement Confirmation statement with no updates PDF
2024-08-07 MR04 mortgage Mortgage satisfy charge full PDF
2024-06-12 AA accounts Accounts with accounts type group
2024-03-19 CH01 officers Change person director company with change date PDF
2024-02-08 MR04 mortgage Mortgage satisfy charge full PDF
2024-02-08 MR04 mortgage Mortgage satisfy charge full PDF
2024-02-08 MR04 mortgage Mortgage satisfy charge full PDF
2024-02-08 MR04 mortgage Mortgage satisfy charge full PDF
2024-02-08 MR04 mortgage Mortgage satisfy charge full PDF
2023-10-20 CS01 confirmation-statement Confirmation statement with updates PDF
2023-10-16 MR04 mortgage Mortgage satisfy charge full PDF
2023-10-16 MR04 mortgage Mortgage satisfy charge full PDF
2023-05-09 AA accounts Accounts with accounts type group
2022-10-14 CS01 confirmation-statement Confirmation statement with no updates PDF
2022-05-30 AA accounts Accounts with accounts type group
2021-10-14 CS01 confirmation-statement Confirmation statement with no updates PDF
2021-06-02 AA accounts Accounts with accounts type group
2020-10-15 CS01 confirmation-statement Confirmation statement with no updates PDF

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
2

last 12 months

Capital events
0

last 24 months

Officers appointed
0

last 12 months

Officers resigned
0

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 2024-09-30 vs 2023-09-30

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

Official Companies House page