How much does L & I Eaton Arc Limited make?

L & I Eaton Arc Limited reported revenue of £54.3m and £1.5m profit in the year to 31 Dec 2025, according to its accounts filed at Companies House.

How many employees does L & I Eaton Arc Limited have?

L & I Eaton Arc Limited reported an average of 371 employees in the year to 31 Dec 2025.

Is L & I Eaton Arc Limited profitable?

Yes — L & I Eaton Arc Limited reported a profit of £1.5m in the year to 31 Dec 2025.

Company No. 03556697 · Incorporated 1 May 1998

L & I Eaton Arc Limited

Registered name: L & I EATON ARC LIMITED

Part of The James Group Limited group

L & I Eaton Arc Limited made £54.3m revenue and £1.5m profit in the year to 31 Dec 2025. read from filing text

L & I Eaton Arc Limited’s revenue grew 7% to £54.3m in the year to 31 Dec 2025, with £1.5m profit and 371 employees. The company is classified under “maintenance and repair of motor vehicles” and is based in Manchester; we hold 4 years of its filed accounts.

Full P&L filedSection G · Wholesale and retail trade; repair of motor vehiclesSIC 45200Maintenance and repair of motor vehicles SIC 82990Other business support service activities n.e.c.

Status: Active
Location: Manchester, North West
Age: 28 yrs · since 1998
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 company is a wholly owned subsidiary of The James Group Limited, registered office Unit Gf1, The Quad, Atherleigh Business Park, Gibfield Park Avenue, Atherton, Manchester, United Kingdom, M46 0SY”

Latest accounts · year to 31 Dec 2025

Key figures

Boring industry

Revenue

£54.3m

Growth ▲6.6%

Profit

£1.5m

Growth ▼71.4%

Profit margin

2.7%

Gross 40.8%

Employees

371

Change ▲6%

Profit / employee

£4k

Revenue/employee £146k

Profitable streak

4yrs

Consecutive profitable years in our data

Badges are automated estimates derived from the filed figures — not statements of fact about the company.

4 filed years

Financial history

Multi-year financials, oldest to newest
Year to	31 Dec 2022	31 Dec 2023	31 Dec 2024	31 Dec 2025
Disclosure	Full P&Lread from filing text	Full P&Lread from filing text	Full P&Lread from filing text	Full P&Lread from filing text
Profit & loss
Revenue (turnover)	£33.9m	£34m	£50.9m	£54.3m
Cost of sales	£18.8m	£18.3m	£26.4m	£32.2m
Gross profit	£15.1m	£15.7m	£24.5m	£22.1m
Operating profit	£2.4m	£4.3m	£7.1m	£2.7m
Profit before tax	£2.4m	£4.2m	£6.9m	£2.4m
Profit after tax	£1.8m	£3.2m	£5.2m	£1.5m
Profit (best available)	£1.8m	£3.2m	£5.2m	£1.5m
Staff costs	£10.9m	£10.8m	£15.1m	£16.9m
Employees (average)	304	305	350	371
Ratios
Profit margin	5.5%	9.5%	10.1%	2.7%
Gross margin	44.6%	46.2%	48.1%	40.8%
Revenue per employee	£111k	£111k	£145k	£146k
Profit per employee	£6.1k	£10.6k	£14.7k	£4k
Cash conversion	−91.9%	−10.9%	−116.2%	—
Growth (year on year)
Revenue growth	—	▲0.3%	▲50%	▲6.6%
Profit growth	—	▲74.3%	▲59.9%	▼71.4%
Headcount growth	—	▲0.3%	▲14.8%	▲6%
Balance sheet — indirect signals, not revenue
Cash at bank	£895k	£6k	£3.4m	£488k
Net assets	£6m	£7.5m	£12.7m	£14.2m
Fixed assets	£3.6m	£6.7m	£6.7m	£8.2m
Current assets	£11.7m	£12.6m	£19.6m	£21.3m
Debtors	£1.8m	£2.7m	£1.8m	£1.9m
Deferred income	£409k	£412k	£1.2m	£1.7m
Cash from operations	−£2.2m	−£464k	−£8.2m	—
Source	FullAccounts · bulk data Sep 2024	FullAccounts · bulk data Sep 2024	FullAccounts · bulk data Sep 2025	FullAccounts · bulk data Sep 2026

Derived from the latest filing

How the business works

Profit margin: 2.7%; Profit ÷ revenue.
Gross margin: 40.8%; Gross profit ÷ revenue. High for software and services.
Revenue per employee: £146k; Revenue ÷ average employees.
Profit per employee: £4k; Profit ÷ average employees.
Cash conversion: —; Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
Fixed assets ÷ revenue: 15.2%; Capital intensity. Low = capital-light, cheaper to start.
Deferred income ÷ revenue: 3.1%; Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
Debtors ÷ revenue: 3.4%; Money owed by customers. Low = customers pay quickly.

Indirect — not revenue

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: ▲12%; Now £14.2m
Cash at bank: ▼86%; Now £488k
Headcount: ▲6%; Now 371
Deferred income: ▲45%; Now £1.7m
Fixed assets: ▲24%; Now £8.2m

Deferred income is reported together with accruals in this filing (“accruals and deferred income”), so it is an approximate signal only.

Corporate ownership

Group structure

Ownership chain

The James Group Limitedultimate parent75–100%
L & I Eaton Arc Limitedthis company

Bands show the share of ownership each company holds in the one below it.

Subsidiaries (3)

Dixon & Hopwood LimitedFigures not disclosed
L&i Eaton Arc (Lincoln South) LimitedFigures not disclosed
Wheel Aid LimitedFigures not disclosed

Sister companies (2)

L & I Eaton (Preston) LimitedFigures not disclosed
L & I Eaton LimitedFigures not disclosed

From the Persons with Significant Control register (corporate controllers only).

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Sources

Companies House profile Filing history & original accounts

Latest figures from FullAccounts for the year to 31 Dec 2025 (profit £1.5m), from the Companies House accounts bulk data published Sep 2026. Spotted an error? Request a correction.

Updated from Companies House on 23 Oct 2026

Contains public sector information from Companies House licensed under the Open Government Licence v3.0. Data from Companies House, © Crown copyright. View the licence.