# L & M RATTRAY LTD (SC289928)

> L & M RATTRAY LTD is an active private limited company (company number SC289928) incorporated on 6 September 2005, registered in Grantown On Spey, Moray. Its registered activity is sale of used cars and light motor vehicles (SIC 45112). Latest small accounts cover the period ending 31 October 2025, showing net assets of £1.12m and cash of £455k, with 12 employees on average. Net assets rose 14% on the prior period (£986k).

- Status: Active
- Incorporated: 2005-09-06
- Registered office: Grantown On Spey, Moray, PH26 3TA
- SIC 45112: Sale of used cars and light motor vehicles
- SIC 45200: Maintenance and repair of motor vehicles
- Next accounts due: 2027-07-31
- Confirmation statement due: 2027-09-20
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the top quarter of 3,345 comparable companies in Other (median £7,606, upper quartile £94k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-10-31 | £1.12m | £455k | £61k | £170k | — | — | 12 |
| 2024-10-31 | £986k | £414k | £47k | £158k | — | — | 12 |

current ratio 4.34; size band small.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £1,124,660 at 31 October 2025
- Net assets up 10% or more on the prior period: +14.1% vs prior period
- Current assets at least 1.5× creditors within one year: Current ratio 4.34
- Cash at bank of £50,000 or more: Cash £455,107
- Incorporated five or more years ago: Incorporated 6 September 2005

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Michael Lewis Donald Rattray — owns 50–75% of shares; holds 50–75% of voting rights; can appoint or remove directors, since 2016-09-06
- Mrs Shirley Irma Rattray — owns 25–50% of shares; holds 25–50% of voting rights, since 2024-09-18

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC289928
HTML: https://firmoscan.com/company/SC289928-l-m-rattray-ltd