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ResumoLegal e statusLinha do tempoRedePropriedade e gestãoAcionistasBeneficiário efetivoGeografiaFinançasSaúde financeiraDocumentos
ResumoLegal e statusLinha do tempoRedePropriedade e gestãoAcionistasBeneficiário efetivoGeografiaFinançasSaúde financeiraDocumentos

TRANS DATA MANAGEMENT LTD

🇬🇧Reino Unido•Private Limited Company (Ltd.)•Ativa

Resumo

País🇬🇧Reino Unido
EstadoAtiva
Número de registro04121189
Fundada07/12/2000
Objeto socialWireless telecommunications activities; Other telecommunications activities; Computer facilities management activities; Other information technology service activities
Endereço12 Raleigh Court, Priestley Way, Crawley, West Sussex, RH10 9PD
Declaração de confirmaçãoPróximo vencimento: 06/03/2027; Última elaboração: —

Legal e status

Forma legalPrivate Limited Company (Ltd.)
EstadoAtiva
Data de registro07/12/2000
Autoridade registralCompanies House
Capital registrado£ 2

Fonte: UK Companies House · Última atualização: 02/12/2025

Linha do tempo (40 eventos)

11/02/2026

Saída Christopher James Hyatt (pessoa)

Demitido como Director

14/11/2025

Nomeação Christopher James Hyatt (pessoa)

Nomeado como Director

07/12/2000

Saída Rapid Nominees Limited (pessoa)

Demitido como Corporate-nominee-director

Rede

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Profundidade da rede

Propriedade e gestão

Persons with significant control

Paul Mead

Significant influence

Nomeado em: 01/12/2016

—
Geoffrey Kenneth Vaughan

Significant influence

Nomeado em: 06/04/2016

—
Paul Mead

Significant influence

Nomeado em: 01/12/2016 · Demitido em: 01/12/2016

—

Officers & directors

Susan Lindsey Vaughan

Director

Nomeado em: 28/11/2017

—
Fraser Robert Mccoll

Director

Nomeado em: 31/03/2011

—

Mostrando 1–5 de 19

1 / 4

Linha do tempo de propriedade (3 alterações)

01/12/2016

Nomeação Paul Mead (pessoa)

Pessoa com controle significativo

01/12/2016

Saída Paul Mead (pessoa)

Pessoa com controle significativo

06/04/2016

Nomeação Geoffrey Kenneth Vaughan (pessoa)

Pessoa com controle significativo

Acionistas

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Beneficiário efetivo

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Geografia

Sede

12 Raleigh Court

Priestley Way

Crawley

West Sussex

RH10 9PD

Finanças

Indicadores das demonstrações anuais.

Converter para

2012

Lucro / (prejuízo): £135.1K

Indicadores

Lucro / (prejuízo)

2012£135.109
2013£150.201
2014£150.201
2015£147.123
2016—
2017£12.958
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Ativo total

2012£136.184
2013£151.276
2014£151.276
2015£148.198
2016£103.339
2017£146.567
2018£1.150
2019£1.180
2020£1.180
2021£316.441
2022£316.611
2023£323.956
2024£431.792

Net Assets Liabilities

2012—
2013—
2014—
2015—
2016—
2017—
2018£147.717
2019£186.743
2020£277.052
2021£316.441
2022£316.611
2023£323.956
2024£431.792

Equity

2012—
2013—
2014—
2015—
2016£103.339
2017£146.567
2018£1.150
2019£1.180
2020£1.180
2021£316.441
2022£316.611
2023£323.956
2024£431.792

Current Assets

2012£283.472
2013£460.206
2014£460.206
2015£390.301
2016£302.710
2017£506.566
2018£500.317
2019£373.316
2020£953.986
2021£992.129
2022£874.116
2023£674.188
2024£1.173.554

Net Current Assets Liabilities

2012£143.182
2013£310.417
2014£310.417
2015£127.009
2016£85.820
2017£151.168
2018£113.967
2019£162.420
2020£260.675
2021£341.283
2022£462.527
2023£440.408
2024£513.238

Total Assets Less Current Liabilities

2012£168.417
2013£333.509
2014£333.509
2015£148.198
2016£103.339
2017£158.259
2018£147.717
2019£205.311
2020£293.018
2021£374.508
2022£489.195
2023£463.038
2024£531.139

Cash Bank On Hand

2012—
2013—
2014—
2015—
2016£23.892
2017£143.039
2018£160.726
2019£11.543
2020£44.740
2021£141.178
2022£100.708
2023£221.822
2024£53.773

Debtors

2012£218.348
2013£369.571
2014£369.571
2015£270.009
2016£278.818
2017£363.527
2018£339.591
2019£361.773
2020£909.246
2021£824.360
2022£712.563
2023£452.366
2024£940.505

Other Debtors

2012—
2013—
2014£237.989
2015—
2016£128.045
2017£82.868
2018—
2019£211.186
2020£294.764
2021£182.229
2022£280.308
2023£109.384
2024£107.964

Creditors

2012—
2013—
2014—
2015—
2016£216.890
2017£355.398
2018£386.350
2019£210.896
2020£13.018
2021£55.799
2022£411.589
2023£233.780
2024£660.316

Trade Creditors Trade Payables

2012—
2013—
2014—
2015—
2016£92.597
2017£139.086
2018£167.003
2019£112.699
2020£325.187
2021£338.125
2022£219.137
2023£98.367
2024£328.304

Other Creditors

2012—
2013—
2014—
2015—
2016£99.071
2017£147.020
2018£18.568
2019£18.568
2020£13.018
2021£10.591
2022£62.800
2023£17.574
2024£166.484

Investments Fixed Assets

2012£8.985
2013£8.985
2014—
2015£8.985
2016£8.985
2017—
2018£301
2019£301
2020£401
2021£515
2022£1.009
2023£1.009
2024£1.009

Investments In Group Undertakings Participating Interests

2012—
2013—
2014—
2015—
2016—
2017—
2018—
2019£301
2020£401
2021£515
2022£1.009
2023£1.009
2024£1.009

Number Shares Allotted

2012—
2013—
20141.075
20151.075
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Par Value Share

2012—
2013—
2014£1
2015£1
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Average Number Employees During Period

2012—
2013—
2014—
2015—
201614
201714
201816
201916
202015
202117
202217
202315
202418

Accumulated Depreciation Impairment Property Plant Equipment

2012—
2013—
2014—
2015—
2016£17.194
2017£5.176
2018£19.374
2019£30.022
2020£39.122
2021£46.173
2022£51.815
2023£56.544
2024£61.086

Amounts Owed By Related Parties

2012—
2013—
2014—
2015—
2016—
2017—
2018—
2019—
2020—
2021£0
2022£20.000
2023£100.000
2024£131.167

Bank Borrowings Overdrafts

2012—
2013—
2014£150.000
2015—
2016—
2017—
2018£32.233
2019—
2020£0
2021£45.208
2022£171.040
2023£137.360
2024£96.980

Called Up Share Capital

2012£1.075
2013£1.075
2014£1.075
2015£1.075
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Cash Bank In Hand

2012£65.124
2013£90.635
2014£90.635
2015£120.292
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Creditors Due After One Year

2012£32.233
2013£182.233
2014£182.233
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Creditors Due Within One Year

2012£140.290
2013£149.789
2014£149.789
2015£263.292
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Deferred Tax Asset Debtors

2012—
2013—
2014—
2015—
2016—
2017—
2018—
2019£4.119
2020—
2021—
2022—
2023—
2024—

Disposals Decrease In Depreciation Impairment Property Plant Equipment

2012—
2013—
2014—
2015—
2016£45.865
2017£14.980
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Disposals Property Plant Equipment

2012—
2013—
2014—
2015—
2016£54.399
2017£15.427
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Dividends Paid

2012—
2013—
2014—
2015—
2016—
2017£23.500
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Fixed Assets

2012£25.235
2013£23.092
2014£23.092
2015£21.189
2016£17.519
2017—
2018£33.750
2019£42.891
2020£32.343
2021£33.225
2022£26.668
2023£22.630
2024£17.901

Future Minimum Lease Payments Under Non-cancellable Operating Leases

2012—
2013—
2014—
2015—
2016—
2017—
2018—
2019£15.000
2020£0
2021£19.650
2022£19.650
2023£21.410
2024£21.410

Increase From Depreciation Charge For Year Property Plant Equipment

2012—
2013—
2014—
2015—
2016£2.363
2017£2.962
2018£14.198
2019£10.648
2020£9.100
2021£7.051
2022£5.642
2023£4.729
2024£4.542

Intangible Fixed Assets

2012—
2013—
2014£8.985
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Intangible Fixed Assets Cost Or Valuation

2012—
2013—
2014£8.985
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Net Assets Liabilities Including Pension Asset Liability

2012£136.184
2013£151.276
2014£151.276
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Other Creditors After One Year

2012—
2013—
2014£32.233
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Other Creditors Due Within One Year

2012—
2013—
2014£60.440
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Other Debtors Due After One Year

2012£0
2013£136.247
2014—
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Other Taxation Social Security Payable

2012—
2013—
2014—
2015—
2016£25.222
2017£69.292
2018£45.037
2019£40.913
2020£125.602
2021£227.798
2022£91.696
2023£78.044
2024£124.932

Prepayments Accrued Income Current Asset

2012—
2013—
2014£16.157
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Profit Loss Account Reserve

2012£135.109
2013£150.201
2014£150.201
2015£147.123
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Property Plant Equipment

2012—
2013—
2014—
2015—
2016£8.534
2017£7.091
2018£33.750
2019£42.590
2020£31.942
2021£32.710
2022£25.659
2023£21.621
2024£16.892

Property Plant Equipment Gross Cost

2012—
2013—
2014—
2015—
2016£24.285
2017£38.927
2018£61.964
2019£61.964
2020£71.832
2021£71.832
2022£73.436
2023£73.436
2024£97.213

Provisions For Liabilities Balance Sheet Subtotal

2012—
2013—
2014—
2015—
2016—
2017—
2018—
2019£2.948
2020£2.948
2021£2.268
2022£1.544
2023£1.722
2024£2.367

Share Capital Allotted Called Up Paid

2012—
2013—
2014£1.075
2015£1.075
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Shareholder Funds

2012£136.184
2013£151.276
2014£151.276
2015£148.198
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Tangible Fixed Assets

2012£16.250
2013£14.107
2014£14.107
2015£12.204
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Tangible Fixed Assets Additions

2012—
2013£485
2014£356
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Tangible Fixed Assets Cost Or Valuation

2012£69.215
2013£69.700
2014£70.056
2015£69.230
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Tangible Fixed Assets Depreciation

2012£52.965
2013£55.593
2014£57.853
2015£60.696
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Tangible Fixed Assets Depreciation Charged In Period

2012—
2013£2.628
2014£2.260
2015£2.845
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Tangible Fixed Assets Disposals

2012—
2013£0
2014—
2015£825
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Taxation Social Security Due Within One Year

2012—
2013—
2014£34.106
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Total Additions Including From Business Combinations Property Plant Equipment

2012—
2013—
2014—
2015—
2016£9.454
2017£30.069
2018£23.038
2019—
2020£9.868
2021—
2022£1.604
2023—
2024£23.777

Total Inventories

2012—
2013—
2014—
2015—
2016—
2017—
2018—
2019—
2020£0
2021£26.591
2022—
2023—
2024—

Trade Creditors Within One Year

2012—
2013—
2014£55.243
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Trade Debtors

2012—
2013—
2014£131.582
2015—
2016—
2017—
2018—
2019—
2020—
2021—
2022—
2023—
2024—

Trade Debtors Trade Receivables

2012—
2013—
2014—
2015—
2016£150.773
2017£280.659
2018£283.053
2019£146.468
2020£614.482
2021£642.131
2022£412.255
2023£242.982
2024£701.374
Métrica2012201320142015201620172018201920202021202220232024
Lucro / (prejuízo)£135.109£150.201£150.201£147.123—£12.958———————
Ativo total£136.184£151.276£151.276£148.198£103.339£146.567£1.150£1.180£1.180£316.441£316.611£323.956£431.792
Net Assets Liabilities——————£147.717£186.743£277.052£316.441£316.611£323.956£431.792
Equity————£103.339£146.567£1.150£1.180£1.180£316.441£316.611£323.956£431.792
Current Assets£283.472£460.206£460.206£390.301£302.710£506.566£500.317£373.316£953.986£992.129£874.116£674.188£1.173.554
Net Current Assets Liabilities£143.182£310.417£310.417£127.009£85.820£151.168£113.967£162.420£260.675£341.283£462.527£440.408£513.238
Total Assets Less Current Liabilities£168.417£333.509£333.509£148.198£103.339£158.259£147.717£205.311£293.018£374.508£489.195£463.038£531.139
Cash Bank On Hand————£23.892£143.039£160.726£11.543£44.740£141.178£100.708£221.822£53.773
Debtors£218.348£369.571£369.571£270.009£278.818£363.527£339.591£361.773£909.246£824.360£712.563£452.366£940.505
Other Debtors——£237.989—£128.045£82.868—£211.186£294.764£182.229£280.308£109.384£107.964
Creditors————£216.890£355.398£386.350£210.896£13.018£55.799£411.589£233.780£660.316
Trade Creditors Trade Payables————£92.597£139.086£167.003£112.699£325.187£338.125£219.137£98.367£328.304
Other Creditors————£99.071£147.020£18.568£18.568£13.018£10.591£62.800£17.574£166.484
Investments Fixed Assets£8.985£8.985—£8.985£8.985—£301£301£401£515£1.009£1.009£1.009
Investments In Group Undertakings Participating Interests———————£301£401£515£1.009£1.009£1.009
Number Shares Allotted——1.0751.075—————————
Par Value Share——£1£1—————————
Average Number Employees During Period————141416161517171518
Accumulated Depreciation Impairment Property Plant Equipment————£17.194£5.176£19.374£30.022£39.122£46.173£51.815£56.544£61.086
Amounts Owed By Related Parties—————————£0£20.000£100.000£131.167
Bank Borrowings Overdrafts——£150.000———£32.233—£0£45.208£171.040£137.360£96.980
Called Up Share Capital£1.075£1.075£1.075£1.075—————————
Cash Bank In Hand£65.124£90.635£90.635£120.292—————————
Creditors Due After One Year£32.233£182.233£182.233——————————
Creditors Due Within One Year£140.290£149.789£149.789£263.292—————————
Deferred Tax Asset Debtors———————£4.119—————
Disposals Decrease In Depreciation Impairment Property Plant Equipment————£45.865£14.980———————
Disposals Property Plant Equipment————£54.399£15.427———————
Dividends Paid—————£23.500———————
Fixed Assets£25.235£23.092£23.092£21.189£17.519—£33.750£42.891£32.343£33.225£26.668£22.630£17.901
Future Minimum Lease Payments Under Non-cancellable Operating Leases———————£15.000£0£19.650£19.650£21.410£21.410
Increase From Depreciation Charge For Year Property Plant Equipment————£2.363£2.962£14.198£10.648£9.100£7.051£5.642£4.729£4.542
Intangible Fixed Assets——£8.985——————————
Intangible Fixed Assets Cost Or Valuation——£8.985——————————
Net Assets Liabilities Including Pension Asset Liability£136.184£151.276£151.276——————————
Other Creditors After One Year——£32.233——————————
Other Creditors Due Within One Year——£60.440——————————
Other Debtors Due After One Year£0£136.247———————————
Other Taxation Social Security Payable————£25.222£69.292£45.037£40.913£125.602£227.798£91.696£78.044£124.932
Prepayments Accrued Income Current Asset——£16.157——————————
Profit Loss Account Reserve£135.109£150.201£150.201£147.123—————————
Property Plant Equipment————£8.534£7.091£33.750£42.590£31.942£32.710£25.659£21.621£16.892
Property Plant Equipment Gross Cost————£24.285£38.927£61.964£61.964£71.832£71.832£73.436£73.436£97.213
Provisions For Liabilities Balance Sheet Subtotal———————£2.948£2.948£2.268£1.544£1.722£2.367
Share Capital Allotted Called Up Paid——£1.075£1.075—————————
Shareholder Funds£136.184£151.276£151.276£148.198—————————
Tangible Fixed Assets£16.250£14.107£14.107£12.204—————————
Tangible Fixed Assets Additions—£485£356——————————
Tangible Fixed Assets Cost Or Valuation£69.215£69.700£70.056£69.230—————————
Tangible Fixed Assets Depreciation£52.965£55.593£57.853£60.696—————————
Tangible Fixed Assets Depreciation Charged In Period—£2.628£2.260£2.845—————————
Tangible Fixed Assets Disposals—£0—£825—————————
Taxation Social Security Due Within One Year——£34.106——————————
Total Additions Including From Business Combinations Property Plant Equipment————£9.454£30.069£23.038—£9.868—£1.604—£23.777
Total Inventories————————£0£26.591———
Trade Creditors Within One Year——£55.243——————————
Trade Debtors——£131.582——————————
Trade Debtors Trade Receivables————£150.773£280.659£283.053£146.468£614.482£642.131£412.255£242.982£701.374

Documentos

IA de documentos

Em breve

Companexia Document AI

Faça perguntas sobre entregas e extratos—a nossa IA lerá os documentos e responderá em contexto.

Confirmation statement

02/04/2026

Ver

Cessation as person with significant control

04/03/2026

Ver

Change of director details

04/03/2026

Ver

Termination of director appointment

16/02/2026

Ver

Annual Accounts

Contas do exercício que termina em: 31/12/2024

Arquivado: 31/12/2024

Ver

Annual Accounts

Contas do exercício que termina em: 31/12/2023

Arquivado: 31/12/2023

Ver

Annual Accounts

Contas do exercício que termina em: 31/12/2022

Arquivado: 31/12/2022

Ver

Annual Accounts

Contas do exercício que termina em: 31/12/2021

Arquivado: 31/12/2021

Ver

Annual Accounts

Contas do exercício que termina em: 31/12/2020

Arquivado: 31/12/2020

Ver

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🇮🇪KILDALE LIMITED🇮🇪BRAMBURY LIMITED🇮🇪AVONMOUNT LIMITEDHERLONG, BARBARA A.🇬🇧PARSONS, Justin Michael🇬🇧Mr Bradley Laws
Rácio de liquidez corrente (2015)Rácio de liquidez corrente
1,48×
Lucro / (prejuízo) ano contra ano (2014 vs. 2015)Lucro / (prejuízo) ano contra ano
-2%
Rentabilidade dos ativos (líquida) (2017)Rentabilidade dos ativos (líquida)
8,8%
Rácio de capital próprio (2024)Rácio de capital próprio
100%
Ativos totais ano contra ano (2023 vs. 2024)Ativos totais ano contra ano
+33,3%

Saúde financeira

Rácios derivados das contas anuais. Os valores são omitidos quando faltam dados ou não são significativos.

Crescimento

Lucro / (prejuízo) ano contra ano (2012 vs. 2013)
+11,2%
Ativos totais ano contra ano (2012 vs. 2013)
+11,1%
Ativo circulante líquido ano contra ano (2012 vs. 2013)
+116,8%
Lucro / (prejuízo) ano contra ano (2014 vs. 2015)
-2%
Ativos totais ano contra ano (2014 vs. 2015)
-2%
  1. –
  2. –
  3. –TRANS DATA MANAGEMENT LTD
Ativo circulante líquido ano contra ano (2014 vs. 2015)
-59,1%
Ativos totais ano contra ano (2015 vs. 2016)
-30,3%
Ativo circulante líquido ano contra ano (2015 vs. 2016)
-32,4%
Ativos totais ano contra ano (2016 vs. 2017)
+41,8%
Ativo circulante líquido ano contra ano (2016 vs. 2017)
+76,1%
Ativos totais ano contra ano (2017 vs. 2018)
-99,2%
Ativo circulante líquido ano contra ano (2017 vs. 2018)
-24,6%
Ativos totais ano contra ano (2018 vs. 2019)
+2,6%
Ativo circulante líquido ano contra ano (2018 vs. 2019)
+42,5%
Ativo circulante líquido ano contra ano (2019 vs. 2020)
+60,5%
Ativos totais ano contra ano (2020 vs. 2021)
+26.717%
Ativo circulante líquido ano contra ano (2020 vs. 2021)
+30,9%
Ativos totais ano contra ano (2021 vs. 2022)
+0,1%
Ativo circulante líquido ano contra ano (2021 vs. 2022)
+35,5%
Ativos totais ano contra ano (2022 vs. 2023)
+2,3%
Ativo circulante líquido ano contra ano (2022 vs. 2023)
-4,8%
Ativos totais ano contra ano (2023 vs. 2024)
+33,3%
Ativo circulante líquido ano contra ano (2023 vs. 2024)
+16,5%
CAGR ativos totais (2012–2024)
+10,1%

Eficiência e rentabilidade

Rentabilidade dos ativos (líquida) (2012)
99,2%
Rentabilidade dos ativos (líquida) (2013)
99,3%
Rentabilidade dos ativos (líquida) (2014)
99,3%
Rentabilidade dos ativos (líquida) (2015)
99,3%
Rentabilidade dos ativos (líquida) (2017)
8,8%
Lucro / (prejuízo) por colaborador (2017)
£ 926

Capital circulante e liquidez

Rácio de liquidez corrente (2012)
2,02×
Ativo circulante líquido (2012)
£ 143.182
Rácio de liquidez corrente (2013)
3,07×
Ativo circulante líquido (2013)
£ 310.417
Rácio de liquidez corrente (2014)
3,07×
Ativo circulante líquido (2014)
£ 310.417
Rácio de liquidez corrente (2015)
1,48×
Ativo circulante líquido (2015)
£ 127.009
Ativo circulante líquido (2016)
£ 85.820
Ativo circulante líquido (2017)
£ 151.168
Ativo circulante líquido (2018)
£ 113.967
Ativo circulante líquido (2019)
£ 162.420
Ativo circulante líquido (2020)
£ 260.675
Ativo circulante líquido (2021)
£ 341.283
Ativo circulante líquido (2022)
£ 462.527
Ativo circulante líquido (2023)
£ 440.408
Ativo circulante líquido (2024)
£ 513.238

Estrutura de capital

Rácio de capital próprio (2016)
100%
Rácio de capital próprio (2017)
100%
Rácio de capital próprio (2018)
100%
Rácio de capital próprio (2019)
100%
Rácio de capital próprio (2020)
100%
Rácio de capital próprio (2021)
100%
Rácio de capital próprio (2022)
100%
Rácio de capital próprio (2023)
100%
Rácio de capital próprio (2024)
100%
Início
Reino Unido
Crawley