UPU INDUSTRIES LIMITED
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Cash
£2.2M
-23.9% vs 2024
Net assets
£6.9M
-3.5% vs 2024
Employees
43
0% vs 2024
Profit before tax
-£197K
-541.3% vs 2024
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · Δ = latest vs prior filed period · latest reflected 2025-09-30
| Metric | Trend | 2024-09-30 | 2025-09-30 | Δ vs prior |
|---|---|---|---|---|
| Turnover | £7,380,208 | £7,116,195 | -3.6% | |
| Operating profit | -£56,555 | -£202,883 | -258.7% | |
| Profit before tax | £44,739 | -£197,439 | -541.3% | |
| Net profit | £13,695 | -£154,345 | -1,227% | |
| Cash | £2,891,078 | £2,198,942 | -23.9% | |
| Total assets less current liabilities | £7,606,641 | £7,320,130 | -3.8% | |
| Net assets | £7,201,317 | £6,946,972 | -3.5% | |
| Equity | £7,201,317 | £6,946,972 | -3.5% | |
| Average employees | 43 | 43 | 0% | |
| Wages | £1,491,738 | £1,488,964 | -0.2% | |
| Directors' remuneration | £37,639 | £33,780 | -10.3% |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Operating margin | -0.8% | -2.9% | |
| Net margin | 0.2% | -2.2% | |
| Return on capital employed | -0.7% | -2.8% | |
| Current ratio | 3.04x | 1.91x | |
| Interest cover | -10.47x | -3.16x |
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.
Name history
Renamed 1 time since incorporation
- UPU INDUSTRIES LIMITED 1996-08-20 → present
- DRUMALIS LIMITED 1996-06-12 → 1996-08-20
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Ernst & Young LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The directors believe that the company has adequate resources to continue in operational existence for the period to 31 December 2026. The directors therefore continue to adopt the going concern basis of accounting in preparing the annual financial statements.”
Significant events
- “In respect to the Trade tariffs announced by the President of the United States on 2 April 2025, the Company recognises the challenges ahead. However, the Company is confident that, in relation to the USA market, the lower rate applicable to UPU Industries Limited, as part of the UK, affords the Company significant advantage.”
- “Over the past year, the business has faced significant inflationary pressures on its cost base, most notably in wages and salaries due to the government's increase in Employers' NIC and the rise in the minimum wage. The business has closely monitored the impact of these increases and has successfully implemented a range of mitigating measures.”
- “Since the Brexit transition period ended on 31 December 2020, the Company has operated under the provisions of the Northern Ireland Protocol & more recently the Windsor Framework. While this has presented some challenges, the Company is confident that appropriate measures have been put in place to manage these changes.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 5 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MCGARRY, James | Secretary | 2025-10-01 | — | — |
| LEATHEM, Alison | Director | 2011-12-18 | Nov 1960 | British |
| LECKEY, Felicity Kelly | Director | 2025-10-01 | May 1988 | British |
| ORR, Harry Arthur Stevenson | Director | 2025-10-01 | Mar 1991 | British |
| ORR, Philip Stevenson | Director | 1996-06-12 | Nov 1959 | British |
Show 5 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| DOYLE, Brian J | Secretary | 2006-07-03 | 2025-10-01 |
| WEIR, Gareth Mark | Secretary | 1996-06-12 | 2006-07-03 |
| ASHFIELD, Glen Alan Michael | Director | 1996-06-12 | 2000-07-25 |
| LEATHEM, Mark | Director | 1996-06-12 | 2017-07-06 |
| ORR, Cecil Stevenson | Director | 1996-06-12 | 2011-12-18 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Steve Orr Limited | Corporate entity | Shares 75–100% | 2016-04-06 | Active |
Filing timeline
Last 20 of 130 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-23 | AA | accounts | Accounts with accounts type full | |
| 2026-01-16 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2026-01-16 | CH01 | officers | Change person director company with change date | |
| 2026-01-16 | CH01 | officers | Change person director company with change date | |
| 2026-01-16 | CH01 | officers | Change person director company with change date | |
| 2025-11-28 | CH01 | officers | Change person director company with change date | |
| 2025-10-01 | AP03 | officers | Appoint person secretary company with name date | |
| 2025-10-01 | AP01 | officers | Appoint person director company with name date | |
| 2025-10-01 | AP01 | officers | Appoint person director company with name date | |
| 2025-10-01 | TM02 | officers | Termination secretary company with name termination date | |
| 2025-05-30 | AA | accounts | Accounts with accounts type full | |
| 2025-01-08 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-06-06 | AA | accounts | Accounts with accounts type full | |
| 2024-01-08 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-01-13 | AA | accounts | Accounts with accounts type full | |
| 2023-01-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-04-26 | AA | accounts | Accounts with accounts type full | |
| 2022-01-04 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-01-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2020-12-23 | AA | accounts | Accounts with accounts type full |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 10
- Capital events
- 0
- Officers appointed
- 3
- 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.