Lows of Dundee Limited
Registered name: LOWS OF DUNDEE LIMITED
Lows of Dundee Limited made £15.9m revenue and £316k profit in the year to 30 Sep 2025. read from filing text
Lows of Dundee Limited’s revenue fell 3% to £15.9m in the year to 30 Sep 2025, with £316k profit and 24 employees. The company is classified under “non-specialised wholesale trade” and is based in Dundee; we hold 4 years of its filed accounts.
- Status
- Active
- Location
- Dundee, Scotland
- Age
- 40 yrs · since 1986
- 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: “Mrs Rosalind Low, as Trustee of the DM Low Trust, is considered to be the ultimate controlling party.”
Key figures
Badges are automated estimates derived from the filed figures — not statements of fact about the company.
Financial history
| Year to | 30 Sep 2022 | 30 Sep 2023 | 30 Sep 2024 | 30 Sep 2025 |
|---|---|---|---|---|
| Disclosure | Full P&L | Full P&L | Full P&Lread from filing text | Full P&Lread from filing text |
| Profit & loss | ||||
| Revenue (turnover) | £16.8m | £16.1m | £16.4m | £15.9m |
| Cost of sales | £13.9m | £13.4m | £13.5m | £13m |
| Gross profit | £2.9m | £2.7m | £2.9m | £2.9m |
| Operating profit | £649k | £422k | £434k | £437k |
| Profit before tax | £627k | £399k | £421k | £425k |
| Profit after tax | £505k | £304k | £311k | £316k |
| Profit (best available) | £505k | £304k | £311k | £316k |
| Staff costs | £1.3m | £1.3m | £1.4m | £1.4m |
| Employees (average) | 24 | 25 | 24 | 24 |
| Ratios | ||||
| Profit margin | 3% | 1.9% | 1.9% | 2% |
| Gross margin | 17.5% | 16.9% | 17.4% | 18.3% |
| Revenue per employee | £700k | £646k | £682k | £663k |
| Profit per employee | £21k | £12.2k | £13k | £13.1k |
| Cash conversion | −13.9% | −162.7% | −134.9% | −114.5% |
| Growth (year on year) | ||||
| Revenue growth | — | ▼3.9% | ▲1.4% | ▼2.9% |
| Profit growth | — | ▼39.7% | ▲2.4% | ▲1.3% |
| Headcount growth | — | ▲4.2% | ▼4% | 0% |
| Balance sheet — indirect signals, not revenue | ||||
| Cash at bank | £334k | £344k | £494k | £751k |
| Net assets | £3m | £3.2m | £3.4m | £3.5m |
| Fixed assets | £338k | £317k | £348k | £325k |
| Current assets | £6.1m | £5.9m | £5.9m | £6m |
| Debtors | £2.7m | £3.1m | £3.1m | £2.7m |
| Deferred income | £234k | £222k | £194k | £197k |
| Cash from operations | −£90.3k | −£686k | −£585k | −£500k |
| Source | Accounts · bulk data Jan 2024 | Accounts · bulk data Jan 2024 | FullAccounts · bulk data Dec 2024 | FullAccounts · bulk data Dec 2025 |
How the business works
- Profit margin
- 2%
- Profit ÷ revenue.
- Gross margin
- 18.3%
- Gross profit ÷ revenue. High for software and services.
- Revenue per employee
- £663k
- Revenue ÷ average employees.
- Profit per employee
- £13.1k
- Profit ÷ average employees.
- Cash conversion
- −114.5%
- Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
- Fixed assets ÷ revenue
- 2.1%
- Capital intensity. Low = capital-light, cheaper to start.
- Deferred income ÷ revenue
- 1.2%
- Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
- Debtors ÷ revenue
- 16.9%
- 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
- ▲6%
- Now £3.5m
- Cash at bank
- ▲52%
- Now £751k
- Headcount
- 0%
- Now 24
- Deferred income
- ▲2%
- Now £197k
- Fixed assets
- ▼6%
- Now £325k
Deferred income is reported together with accruals in this filing (“accruals and deferred income”), so it is an approximate signal only.
Group structure
Subsidiaries (1)
- Wondermesh LtdFigures not disclosed
From the Persons with Significant Control register (corporate controllers only).
Similar profitable businesses
- Richard Baker Harrison LimitedLiverpool · Non-specialised wholesale trade
- Revenue
- £15.9m
- Profit
- £940k
- Staff
- 22
- Grafton International LimitedTamworth · Non-specialised wholesale trade
- Revenue
- £16m
- Profit
- £211k
- Staff
- 62
- JRP Distribution LimitedChichester · Non-specialised wholesale trade
- Revenue
- £16m
- Profit
- £703k
- Staff
- 36
- Hydrachem LimitedLondon · Non-specialised wholesale trade
- Revenue
- £15.8m
- Profit
- £1.4m
- Staff
- 80
- DPS Tableware LimitedStone · Non-specialised wholesale trade
- Revenue
- £15.7m
- Profit
- £572k
- Staff
- 32
- Rutland Trading Co LimitedChesterfield · Non-specialised wholesale trade
- Revenue
- £16.1m
- Profit
- £1.8m
- Staff
- 32
Sources
Latest figures from FullAccounts for the year to 30 Sep 2025 (profit £316k), 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.