Frederic Smart & Son Limited
Registered name: FREDERIC SMART & SON LIMITED
Frederic Smart & Son Limited made £606k profit in the year to 30 May 2025 (revenue not disclosed).
Frederic Smart & Son Limited reported £606k profit in the year to 30 May 2025, down 61% on the year before; its revenue was not disclosed. It had 33 employees. The company is classified under “wholesale of grain, unmanufactured tobacco, seeds and animal feeds” and is based in Cambridge; we hold 4 years of its filed accounts.
- Status
- Active
- Location
- Cambridge, East of England
- Age
- 60 yrs · since 1966
- Type
- Private Limited Company
Part of a group. The filing indicates this company sits within a group structure, so its results may depend on intra-group trading and it may be hard to replicate independently. From the filing: “The Group is controlled by D N Smart, Director, by virtue of his ownership of the majority of the issued share capital of the Company.”
Key figures
This company published its profit but not its turnover, so revenue and margins are not disclosed. We never estimate them.
Badges are automated estimates derived from the filed figures — not statements of fact about the company.
Financial history
| Year to | 31 May 2022 | 31 May 2023 | 31 May 2024 | 30 May 2025 |
|---|---|---|---|---|
| Disclosure | Profit only | Profit only | Profit only | Profit only |
| Profit & loss | ||||
| Revenue (turnover) | — | — | — | — |
| Profit after tax | £1.7m | £1.9m | £1.6m | £606k |
| Profit (best available) | £1.7m | £1.9m | £1.6m | £606k |
| Employees (average) | 31 | 31 | 34 | 33 |
| Ratios | ||||
| Profit margin | — | — | — | — |
| Profit per employee | £53.5k | £59.9k | £46.2k | £18.4k |
| Growth (year on year) | ||||
| Profit growth | — | ▲12% | ▼15.5% | ▼61.4% |
| Headcount growth | — | 0% | ▲9.7% | ▼2.9% |
| Balance sheet — indirect signals, not revenue | ||||
| Cash at bank | £5.6m | £4.3m | £5.1m | £4.2m |
| Net assets | £10.7m | £12.4m | £13.9m | £14.4m |
| Fixed assets | £7.5m | £9.1m | £9.7m | £9.6m |
| Current assets | £10.6m | £9.3m | £8.8m | £9m |
| Debtors | £4.8m | £4m | £2.8m | £3.5m |
| Deferred income | £345k | £713k | £568k | £531k |
| Source | Accounts · bulk data Jan 2024 | Accounts · bulk data Jan 2024 | FullAccounts · bulk data Oct 2024 | FullAccounts · bulk data Dec 2025 |
How the business works
- Profit margin
- —
- Profit ÷ revenue.
- Gross margin
- —
- Gross profit ÷ revenue. High for software and services.
- Revenue per employee
- —
- Revenue ÷ average employees.
- Profit per employee
- £18.4k
- Profit ÷ average employees.
- Cash conversion
- —
- Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
- Fixed assets ÷ revenue
- —
- Capital intensity. Low = capital-light, cheaper to start.
- Deferred income ÷ revenue
- —
- Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
- Debtors ÷ revenue
- —
- Money owed by customers. Low = customers pay quickly.
Balance-sheet signals
Year-on-year changes in filed balance-sheet items. They can hint at momentum (or investment) but are not revenue or profit and must not be read as such.
- Net assets
- ▲4%
- Now £14.4m
- Cash at bank
- ▼18%
- Now £4.2m
- Headcount
- ▼3%
- Now 33
- Deferred income
- ▼7%
- Now £531k
- Fixed assets
- ▼1%
- Now £9.6m
Deferred income is reported together with accruals in this filing (“accruals and deferred income”), so it is an approximate signal only.
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Sources
Latest figures from FullAccounts for the year to 30 May 2025 (profit £606k), from the Companies House accounts bulk data published Dec 2025. Spotted an error? Request a correction.
Contains public sector information from Companies House licensed under the Open Government Licence v3.0. Data from Companies House, © Crown copyright. View the licence.