KERR AND SMITH (CUMNOCK) LIMITED
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Cash
£807k
-13.2% vs 2024
Net assets
£1.8m
+2% highest in 6 filed years
Employees
35
+2.9% vs 2024
Profit before tax
£87k
-65.6% lowest in 3 filed years
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
Audit opinion: Qualified
Latest auditor's report carried a non-clean opinion.
Net assets
6-year trend · vs Consumer Discretionary median
Accounts
6-year trend · Δ = latest vs prior filed period · latest reflected 2025-07-31
| Metric | Trend | 2020-07-31 | 2021-07-31 | 2022-07-31 | 2023-07-31 | 2024-07-31 | 2025-07-31 | Δ vs prior |
|---|---|---|---|---|---|---|---|---|
| Turnover | — | — | — | £11,782,311 | £14,716,546 | £9,283,931 | -36.9% | |
| Operating profit | — | — | — | £219,934 | £98,968 | £165,858 | +67.6% | |
| Profit before tax | — | — | — | £149,658 | £252,505 | £86,806 | -65.6% | |
| Net profit | — | — | — | £111,371 | £229,237 | £66,066 | -71.2% | |
| Cash | £397,385 | £828,182 | £552,526 | £1,310,035 | £929,835 | £807,262 | -13.2% | |
| Total assets less current liabilities | £1,524,017 | £1,618,805 | £1,620,882 | £1,681,884 | £1,967,663 | £1,970,307 | +0.1% | |
| Net assets | £1,522,552 | £1,436,305 | £1,498,382 | £1,585,378 | £1,783,990 | £1,820,056 | +2% | |
| Equity | £1,522,552 | £1,436,305 | £1,498,382 | £1,585,378 | £1,783,990 | £1,820,056 | +2% | |
| Average employees | 42 | 37 | 32 | 32 | 34 | 35 | +2.9% | |
| Wages | — | — | — | £820,446 | £881,647 | £969,043 | +9.9% | |
| Directors' remuneration | — | — | — | — | £59,288 | £63,935 | +7.8% |
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 | 2020-07-31 | 2021-07-31 | 2022-07-31 | 2023-07-31 | 2024-07-31 | 2025-07-31 |
|---|---|---|---|---|---|---|---|
| Operating margin | — | — | — | 1.9% | 0.7% | 1.8% | |
| Net margin | — | — | — | 0.9% | 1.6% | 0.7% | |
| Return on capital employed | — | — | — | 13.1% | 5.0% | 8.4% | |
| Current ratio | — | — | — | 1.14x | 1.36x | 1.37x | |
| Interest cover | — | — | — | 3.13x | 3.36x | 2.10x |
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
- Standalone (parent only)
- Auditor
- William Duncan + Co (Audit) Ltd
- Audit opinion
- Qualified
- Going concern
- Affirmed
“At the time of approving the financial statements, the directors have a reasonable expectation that the company 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
- KERR AND SMITH (CUMNOCK) LIMITED · parent
- Kerr & Smith (Glasgow) Limited 100%
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
2 active · 7 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MCCLURE, Donna Elizabeth | Director | 2007-10-01 | Dec 1964 | British |
| SMITH, William | Director | 2007-10-01 | Apr 1974 | British |
Show 7 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| SMITH, James Taylor | Secretary | — | 2022-04-28 |
| KERR, Jeanette | Director | — | 2018-02-09 |
| KERR, Paul | Director | 2008-04-01 | 2017-05-22 |
| KERR, William | Director | — | 2018-02-09 |
| SMITH, Audrey | Director | 1988-10-26 | 2022-04-28 |
| SMITH, Chester | Director | 2008-04-01 | 2017-05-22 |
| SMITH, James Taylor | Director | — | 2022-04-28 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mr William Smith | Individual | Significant influence | 2022-04-28 | Active |
| W & J Smith Holdings Ltd | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2021-07-22 | Active |
| Mr James Taylor Smith | Individual | Shares 25–50% | 2016-04-06 | Ceased 2022-04-28 |
| Mr William Kerr | Individual | Shares 25–50% | 2016-04-06 | Ceased 2018-02-09 |
Filing timeline
Last 20 of 164 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-07-30 | AA | accounts | Accounts with accounts type full | |
| 2026-05-12 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-07-31 | AA | accounts | Accounts with accounts type full | |
| 2025-05-09 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-05-23 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-05-15 | PSC02 | persons-with-significant-control | Notification of a person with significant control | |
| 2024-04-30 | AA | accounts | Accounts with accounts type total exemption full | |
| 2023-04-28 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-03-06 | AA | accounts | Accounts with accounts type total exemption full | |
| 2022-04-28 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2022-04-28 | PSC01 | persons-with-significant-control | Notification of a person with significant control | |
| 2022-04-28 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2022-04-28 | TM02 | officers | Termination secretary company with name termination date | |
| 2022-04-28 | TM01 | officers | Termination director company with name termination date | |
| 2022-04-28 | TM01 | officers | Termination director company with name termination date | |
| 2022-04-28 | AA | accounts | Accounts with accounts type total exemption full | |
| 2021-11-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-01-13 | AA | accounts | Accounts with accounts type total exemption full | |
| 2020-11-04 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2020-04-02 | AA | accounts | Accounts with accounts type total exemption full |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 2
- 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.