C.J. Upton & Sons Limited
Registered name: C.J. UPTON & SONS LIMITED
Part of Uptonsteel Holdings Limited groupC.J. Upton & Sons Limited made £94.7m revenue and £1.4m profit in the year to 31 Dec 2025.
C.J. Upton & Sons Limited’s revenue fell 5% to £94.7m in the year to 31 Dec 2025, with £1.4m profit and 125 employees. The company is classified under “wholesale of metals and metal ores” and is based in Belfast; we hold 3 years of its filed accounts.
- Status
- Active
- Location
- Belfast, Northern Ireland
- Age
- 53 yrs · since 1973
- 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.
Key figures
Badges are automated estimates derived from the filed figures — not statements of fact about the company.
Financial history
| Year to | 31 Dec 2023 | 31 Dec 2024 | 31 Dec 2025 |
|---|---|---|---|
| Disclosure | Full P&L | Full P&L | Full P&L |
| Profit & loss | |||
| Revenue (turnover) | £122m | £99.6m | £94.7m |
| Cost of sales | £105m | £85.8m | £79.6m |
| Gross profit | £16.6m | £13.8m | £15.1m |
| Operating profit | £4.7m | £1.7m | £2.5m |
| Profit before tax | £4.5m | £1.3m | £1.9m |
| Profit after tax | £3.5m | £1.1m | £1.4m |
| Profit (best available) | £3.5m | £1.1m | £1.4m |
| Staff costs | £6.1m | £6m | £6.5m |
| Employees (average) | 122 | 117 | 125 |
| Ratios | |||
| Profit margin | 2.9% | 1.1% | 1.5% |
| Gross margin | 13.7% | 13.9% | 15.9% |
| Revenue per employee | £997k | £851k | £758k |
| Profit per employee | £28.5k | £9k | £11k |
| Growth (year on year) | |||
| Revenue growth | — | ▼18.1% | ▼4.9% |
| Profit growth | — | ▼69.6% | ▲30.4% |
| Headcount growth | — | ▼4.1% | ▲6.8% |
| Balance sheet — indirect signals, not revenue | |||
| Cash at bank | £52k | £338k | £283k |
| Net assets | £38.9m | £39.9m | £45.9m |
| Fixed assets | £8m | £10m | £10.6m |
| Current assets | £64.5m | £67.7m | £72.7m |
| Debtors | £22.2m | £20.9m | £21.3m |
| Deferred income | £6.2m | £3.5m | £1.7m |
| Source | FullAccounts · bulk data Jun 2025 | FullAccounts · bulk data Jun 2025 | FullAccounts · bulk data Jul 2026 |
How the business works
- Profit margin
- 1.5%
- Profit ÷ revenue.
- Gross margin
- 15.9%
- Gross profit ÷ revenue. High for software and services.
- Revenue per employee
- £758k
- Revenue ÷ average employees.
- Profit per employee
- £11k
- Profit ÷ average employees.
- Cash conversion
- —
- Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
- Fixed assets ÷ revenue
- 11.2%
- Capital intensity. Low = capital-light, cheaper to start.
- Deferred income ÷ revenue
- 1.8%
- Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
- Debtors ÷ revenue
- 22.4%
- 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
- ▲15%
- Now £45.9m
- Cash at bank
- ▼16%
- Now £283k
- Headcount
- ▲7%
- Now 125
- Deferred income
- ▼51%
- Now £1.7m
- Fixed assets
- ▲7%
- Now £10.6m
Deferred income is reported together with accruals in this filing (“accruals and deferred income”), so it is an approximate signal only.
Group structure
Ownership chain
- Uptonsteel Holdings Limitedultimate parent75–100%
- C.J. Upton & Sons Limitedthis company
Bands show the share of ownership each company holds in the one below it.
Sister companies (3)
- Brandvik LimitedFigures not disclosed
- C. J. Upton (Demergeco) LimitedFigures not disclosed
- C.J. Upton Holdings Ltd.Rev. — · Profit −£180
From the Persons with Significant Control register (corporate controllers only).
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Sources
Latest figures from FullAccounts for the year to 31 Dec 2025 (profit £1.4m), from the Companies House accounts bulk data published Jul 2026. 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.