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Cash

£1.4m

-26.7% lowest in 3 filed years

Net assets

£6m

-0.9% lowest in 3 filed years

Employees

79

+5.3% highest in 3 filed years

Profit before tax

-£57k

+76.2% vs 2024

Accounts

3-year trend · Δ = latest vs prior filed period · latest reflected 2025-10-31

Metric Trend 2023-10-312024-10-312025-10-31 Δ vs prior
Turnover £1,772,944£1,569,559£1,950,965 +24.3%
Operating profit -£286,954-£100,954 +64.8%
Profit before tax -£240,596-£57,305 +76.2%
Net profit -£19,604-£264,122-£56,259 +78.7%
Cash £1,687,892£1,900,659£1,393,166 -26.7%
Total assets less current liabilities £6,435,654£6,130,217£6,018,487 -1.8%
Net assets £6,314,623£6,074,027£6,016,722 -0.9%
Equity £6,314,623£6,074,027£6,016,722 -0.9%
Average employees 727579 +5.3%
Wages £775,535£889,489£974,790 +9.6%
Directors' remuneration £197,573£258,450

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 2023-10-312024-10-312025-10-31
Operating margin -18.3%-5.2%
Net margin -1.1%-16.8%-2.9%
Return on capital employed -4.7%-1.7%
Gearing (liabilities / total assets) 10.6%11.9%
Current ratio 3.81x2.94x2.66x

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
Sumer Auditco Limited
Audit opinion
Unqualified (clean)
Going concern
Affirmed

“Consequently, the Directors are confident that the Trust is a viable going concern.”

Group structure

  1. ABERNETHY TRUST LIMITED · parent
    1. Abernethy Developments Limited 100% · Scotland · operating hydro-electric power stations
    2. Abersanda Ltd · operating hydro-electric power stations

Significant events

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

People

9 active · 36 resigned

Name Role Appointed Born Nationality
CUNNINGHAM, Simon John Secretary 2024-03-09
BEVERIDGE, Sally Jane Director 2025-03-22 Jan 1980 British
CUNNINGHAM, Simon John Director 2024-03-09 May 1962 British
DENNIS, Eilidh Ruth Director 2025-03-22 Jan 1981 British
MARRIAN, Andrew Guy Director 2024-06-22 Sep 1978 British
MCKILLOP, David Ewart Director 2022-06-25 Jan 1995 British
MITCHELL, Kirstin Isla Director 2023-03-25 Apr 1982 British
REILLY, Colin Howard Director 2022-09-17 Oct 1968 British
THOMSON, Richard Henry Director 2025-03-22 Jan 1987 British
Show 36 resigned officers
Name Role Appointed Resigned
BELSHAM, David Keith Secretary 2021-06-26 2024-03-09
CAUSEY, Michael Stuart Secretary 2019-09-07 2021-04-16
DOUGALL, Hamish, Dr Secretary 2021-04-16 2021-08-05
GRAY, John Lorimer Secretary 2012-04-13
LAVEROCK, Alan James Secretary 2011-11-01 2013-02-25
SIMPSON, Philip Alan, Dr Secretary 2013-02-25 2019-09-07
ALLEN, Sheona Director 2012-03-01 2022-11-26
ANDERSON, Alan Peter Director 1997-03-08
BARBOUR, James Director 1990-09-08 2007-03-02
BELSHAM, David Keith Director 2021-04-11 2025-03-22
BEVAN, Andrew Director 2021-07-22 2024-11-30
BROWN, Gordon Highet Director 2021-07-22 2026-03-21
CARVEL, John Oswald Alexander Director 1997-03-08
CHURCHFIELD, Simon Patrick Edward Director 2017-11-25 2021-05-06
CLARK, Eileen Thomson Mclean Director 1994-03-12
CRAWFORD, William Alexander Director 1999-06-11
DOUGALL, Hamish Thomson, Dr Director 1993-09-12 2024-06-22
DUNCAN, Bryan Gordon Director 2012-03-01 2021-04-16
EDMONDSON, Barry Michael Director 2013-09-14 2018-12-07
GLOVER, Neil Mckie, Rev Director 2018-11-24 2022-06-25
GLOVER, Neil Mckie, Rev Director 2006-09-09 2015-03-13
GORDON, Carole Director 2021-04-11 2023-10-09
GORDON, Derek John Director 2005-03-05 2016-06-09
GRAY, John Lorimer Director 2011-12-10
GRAY, Moira Ray Director 2010-12-04
LAVEROCK, Alan James Director 1997-09-06 2011-12-10
MCNEILL, James Stuart Director 2017-06-15
MURRAY, Gordon Douglas Director 2001-09-08
SIMPSON, Philip Alan, Dr Director 2001-09-01 2018-10-18
SMITH, Alison Director 2021-07-22 2025-11-29
SMITH, George Bruce Pirie Director 2008-11-28
SMITH, Peter Richard Director 2014-06-05 2021-04-16
STRICKLAND, Bruce Mckenzie, Dr Director 1997-09-06 2022-11-26
THOMSON, Alan Sturdy Director 2021-04-11 2025-03-22
WALKER, Norman Caulfield Director 2006-03-03
YARROW, Sheila Elizabeth Director 1994-12-03 2021-12-11

Ownership

Persons with significant control

Name Kind Nature of control Notified Status
Dr Hamish Thomson Dougall Individual Significant influence (as trust) 2021-04-11 Ceased 2022-03-23
Mr Michael Stuart Causey Individual Significant influence 2019-09-07 Ceased 2021-04-11
Dr Philip Alan Simpson Individual Significant influence 2016-04-06 Ceased 2019-09-07

Filing timeline

Last 20 of 187 total filings

Date Type Category Description
2026-07-28 AA accounts Accounts with accounts type group
2026-05-04 CH01 officers Change person director company with change date PDF
2026-04-15 TM01 officers Termination director company with name termination date PDF
2026-03-30 CS01 confirmation-statement Confirmation statement with no updates PDF
2026-03-25 CH01 officers Change person director company with change date PDF
2026-03-23 CH01 officers Change person director company with change date PDF
2025-12-02 TM01 officers Termination director company with name termination date PDF
2025-07-02 AA accounts Accounts with accounts type group
2025-04-07 AP01 officers Appoint person director company with name date PDF
2025-04-07 TM01 officers Termination director company with name termination date PDF
2025-04-01 AP01 officers Appoint person director company with name date PDF
2025-04-01 AP01 officers Appoint person director company with name date PDF
2025-03-28 TM01 officers Termination director company with name termination date PDF
2025-03-25 TM01 officers Termination director company with name termination date PDF
2025-03-20 CS01 confirmation-statement Confirmation statement with no updates PDF
2024-07-18 AA accounts Accounts with accounts type group
2024-07-02 TM01 officers Termination director company with name termination date PDF
2024-06-25 AP01 officers Appoint person director company with name date PDF
2024-03-29 CS01 confirmation-statement Confirmation statement with no updates PDF
2024-03-25 AP03 officers Appoint person secretary company with name date PDF

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
7

last 12 months

Capital events
0

last 24 months

Officers appointed
0

last 12 months

Officers resigned
2

last 12 months

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

Official Companies House page