How much does L.S. Smellie & Sons, Limited make?

L.S. Smellie & Sons, Limited reported revenue of £22.1m and £1m profit in the year to 31 Jan 2025, according to its accounts filed at Companies House.

How many employees does L.S. Smellie & Sons, Limited have?

L.S. Smellie & Sons, Limited reported an average of 32 employees in the year to 31 Jan 2025.

Is L.S. Smellie & Sons, Limited profitable?

Yes — L.S. Smellie & Sons, Limited reported a profit of £1m in the year to 31 Jan 2025.

Company No. SC007954 · Incorporated 1 Aug 1911

L.S. Smellie & Sons, Limited

Registered name: L.S. SMELLIE & SONS, LIMITED

Part of Edward Billington and Son Limited group

L.S. Smellie & Sons, Limited made £22.1m revenue and £1m profit in the year to 31 Jan 2025.

L.S. Smellie & Sons, Limited’s revenue fell 2% to £22.1m in the year to 31 Jan 2025, with £1m profit and 32 employees. The company is classified under “wholesale of grain, unmanufactured tobacco, seeds and animal feeds” and is based in Strathaven; we hold 3 years of its filed accounts.

Full P&L filedSection G · Wholesale and retail trade; repair of motor vehiclesSIC 46210Wholesale of grain, unmanufactured tobacco, seeds and animal feeds

Status: Active
Location: Strathaven, Scotland
Age: 115 yrs · since 1911
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.

Latest accounts · year to 31 Jan 2025

Key figures

Capital-lightCash flow filed

Revenue

£22.1m

Growth ▼2%

Profit

£1m

Growth ▲54.7%

Profit margin

4.6%

Gross 17.6%

Employees

Change ▼5.9%

Profit / employee

£31.9k

Revenue/employee £690k

Profitable streak

3yrs

Consecutive profitable years in our data

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

3 filed years

Financial history

Multi-year financials, oldest to newest
Year to	31 Jan 2023	31 Jan 2024	31 Jan 2025
Disclosure	Full P&L	Full P&L	Full P&L
Profit & loss
Revenue (turnover)	£22.3m	£22.5m	£22.1m
Cost of sales	£18.4m	£18.6m	£18.2m
Gross profit	£3.8m	£3.9m	£3.9m
Operating profit	£908k	£819k	£1.3m
Profit before tax	£915k	£884k	£1.4m
Profit after tax	£701k	£661k	£1m
Profit (best available)	£701k	£661k	£1m
Staff costs	£1.9m	£2.1m	£2.2m
Employees (average)	34	34	32
Ratios
Profit margin	3.1%	2.9%	4.6%
Gross margin	17.1%	17.4%	17.6%
Revenue per employee	£654k	£662k	£690k
Profit per employee	£20.6k	£19.4k	£31.9k
Cash conversion	−129.6%	−111.7%	−75.8%
Growth (year on year)
Revenue growth	—	▲1.2%	▼2%
Profit growth	—	▼5.8%	▲54.7%
Headcount growth	—	0%	▼5.9%
Balance sheet — indirect signals, not revenue
Cash at bank	£2.9m	£2.3m	£880k
Net assets	£10.3m	£10.8m	£4.8m
Fixed assets	£6.1m	£7.1m	£2.2m
Current assets	£7m	£6.1m	£5.3m
Debtors	£2.8m	£2.6m	£3.1m
Cash from operations	−£1.2m	−£915k	−£996k
Source	FullAccounts · bulk data Jun 2024	FullAccounts · bulk data Jun 2024	FullAccounts · bulk data Jul 2025

Derived from the latest filing

How the business works

Profit margin: 4.6%; Profit ÷ revenue.
Gross margin: 17.6%; Gross profit ÷ revenue. High for software and services.
Revenue per employee: £690k; Revenue ÷ average employees.
Profit per employee: £31.9k; Profit ÷ average employees.
Cash conversion: −75.8%; Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
Fixed assets ÷ revenue: 10%; Capital intensity. Low = capital-light, cheaper to start.
Deferred income ÷ revenue: —; Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
Debtors ÷ revenue: 13.9%; 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: ▼56%; Now £4.8m
Cash at bank: ▼62%; Now £880k
Headcount: ▼6%; Now 32
Deferred income: —; Now —
Fixed assets: ▼69%; Now £2.2m

Corporate ownership

Group structure

Ownership chain

Edward Billington and Son Limitedultimate parent75–100%
Carrs Billington Agriculture (Sales) Limited75–100%
L.S. Smellie Holdings Ltd75–100%
L.S. Smellie & Sons, Limitedthis company

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

Subsidiaries (1)

McGill & Smith (Seeds) 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 Jan 2025 (profit £1m), from the Companies House accounts bulk data published Jul 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.