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Next accounts due

2026-09-30 (in 4mo)

Last filed for 2024-12-31

Confirmation statement due

2026-07-02 (in 2mo)

Last made up 2025-06-18

Watchouts

None on the register

Cash

£107

0% vs 2023

Net assets

£13M

+26% vs 2023

Employees

106

+16.5% vs 2023

Profit before tax

£4M

+46% vs 2023

Accounts

2-year trend · latest reflected 2024-12-31

Metric Trend 2023-12-312024-12-31
Turnover £24,087,629£27,474,617
Operating profit £3,519,035£4,577,803
Profit before tax £2,877,733£4,201,579
Net profit £2,054,033£3,014,615
Cash £107£107
Total assets less current liabilities £15,203,375£15,810,845
Net assets £10,665,810£13,439,885
Equity £10,665,810£13,439,885
Average employees 91106
Wages £2,587,726£2,920,756

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 2023-12-312024-12-31
Operating margin 14.6%16.7%
Net margin 8.5%11.0%
Return on capital employed 23.1%29.0%
Gearing (liabilities / total assets) 60.4%53.5%
Current ratio 1.49x1.45x
Interest cover 5.49x6.69x

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
Johnston Carmichael 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. 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 and 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. UNITED AUCTIONS GROUP LIMITED · parent
    1. UA Livestock Limited 100% · Scotland · Livestock auctioning
    2. United Auctions Limited 100% · Scotland · Holding company

Significant events

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

People

6 active · 2 resigned

Name Role Appointed Born Nationality
BROWN, David George Director 2025-05-01 Jul 1964 British
HENDERSON, Richard Director 2025-05-01 Dec 1970 British
ROBERTS, John Andrew Director 2016-11-07 Feb 1966 British
SHARP, Christopher Simon Director 2016-11-07 May 1977 British
WOOD, Peter Director 2025-05-01 Feb 1979 British
YOUNG, Donald William Director 2016-11-07 Nov 1969 British
Show 2 resigned officers
Name Role Appointed Resigned
MCLEAN, Neil Fraser Director 2017-02-14 2022-03-31
PURVES, George William Director 2016-11-07 2025-05-01

Ownership

Persons with significant control

Name Kind Nature of control Notified Status
United Auctions Trustees Limited Corporate entity Shares 75–100%, Voting 75–100%, Appoints directors 2025-04-02 Active

Filing timeline

Last 20 of 68 total filings

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

  • 2025-05-30 RESOLUTIONS Resolution
  • 2025-05-30 RESOLUTIONS Resolution
  • 2025-05-30 MA Memorandum articles
Date Type Category Description
2025-10-16 AA accounts Accounts with accounts type group
2025-06-18 CS01 confirmation-statement Confirmation statement with updates PDF
2025-06-17 CH01 officers Change person director company with change date PDF
2025-06-17 CH01 officers Change person director company with change date PDF
2025-06-17 AP01 officers Appoint person director company with name date PDF
2025-06-17 AP01 officers Appoint person director company with name date PDF
2025-06-17 AP01 officers Appoint person director company with name date PDF
2025-06-17 TM01 officers Termination director company with name termination date PDF
2025-06-17 PSC05 persons-with-significant-control Change to a person with significant control PDF
2025-06-10 CH01 officers Change person director company with change date PDF
2025-06-10 CH01 officers Change person director company with change date PDF
2025-06-10 CH01 officers Change person director company with change date PDF
2025-06-10 CH01 officers Change person director company with change date PDF
2025-06-10 AD01 address Change registered office address company with date old address new address PDF
2025-06-09 PSC05 persons-with-significant-control Change to a person with significant control PDF
2025-06-09 PSC02 persons-with-significant-control Notification of a person with significant control PDF
2025-06-06 PSC09 persons-with-significant-control Withdrawal of a person with significant control statement PDF
2025-05-30 RESOLUTIONS resolution Resolution
2025-05-30 RESOLUTIONS resolution Resolution
2025-05-30 MA incorporation Memorandum articles

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
20

last 12 months

Capital events
0

last 24 months

Officers appointed
3

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

FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31

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