How much does D McNair (Builders Merchants) Limited make?

D McNair (Builders Merchants) Limited reported revenue of £19.2m and £673k profit in the year to 31 Dec 2025, according to its accounts filed at Companies House.

How many employees does D McNair (Builders Merchants) Limited have?

D McNair (Builders Merchants) Limited reported an average of 70 employees in the year to 31 Dec 2025.

Is D McNair (Builders Merchants) Limited profitable?

Yes — D McNair (Builders Merchants) Limited reported a profit of £673k in the year to 31 Dec 2025.

Company No. SC089357 · Incorporated 21 Aug 1984

D McNair (Builders Merchants) Limited

Registered name: D MCNAIR (BUILDERS MERCHANTS) LIMITED

D McNair (Builders Merchants) Limited made £19.2m revenue and £673k profit in the year to 31 Dec 2025. read from filing text

D McNair (Builders Merchants) Limited’s revenue grew 3% to £19.2m in the year to 31 Dec 2025, with £673k profit and 70 employees. The company is classified under “agents involved in the sale of timber and building materials” and is based in Glasgow; we hold 4 years of its filed accounts.

Full P&L filedSection G · Wholesale and retail trade; repair of motor vehiclesSIC 46130Agents involved in the sale of timber and building materials

Status: Active
Location: Glasgow, Scotland
Age: 42 yrs · since 1984
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: “The company is under the control of Mr B Ballantyne by virtue of his majority shareholding.”

Latest accounts · year to 31 Dec 2025

Key figures

Capital-lightOperating leverageCash flow filed

Revenue

£19.2m

Growth ▲3.2%

Profit

£673k

Growth ▲14.9%

Profit margin

3.5%

Gross 29.8%

Employees

Change ▲1.5%

Profit / employee

£9.6k

Revenue/employee £274k

Profitable streak

4yrs

Consecutive profitable years in our data

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

4 filed years

Financial history

Multi-year financials, oldest to newest
Year to	31 Dec 2022	31 Dec 2023	31 Dec 2024	31 Dec 2025
Disclosure	Full P&Lread from filing text	Full P&Lread from filing text	Full P&Lread from filing text	Full P&Lread from filing text
Profit & loss
Revenue (turnover)	£18.3m	£18.7m	£18.6m	£19.2m
Cost of sales	£12.7m	£13m	£13.2m	£13.5m
Gross profit	£5.6m	£5.7m	£5.5m	£5.7m
Operating profit	£1.2m	£1m	£690k	£782k
Profit before tax	£1.2m	£1.1m	£801k	£910k
Profit after tax	£1m	£845k	£586k	£673k
Profit (best available)	£1m	£845k	£586k	£673k
Staff costs	£2.8m	£2.8m	£2.9m	£3m
Employees (average)	71	70	69	70
Ratios
Profit margin	5.6%	4.5%	3.1%	3.5%
Gross margin	30.6%	30.3%	29.3%	29.8%
Revenue per employee	£257k	£267k	£270k	£274k
Profit per employee	£14.3k	£12.1k	£8.5k	£9.6k
Cash conversion	−180.5%	−117%	−165.2%	−156.8%
Growth (year on year)
Revenue growth	—	▲2.3%	▼0.5%	▲3.2%
Profit growth	—	▼17%	▼30.6%	▲14.9%
Headcount growth	—	▼1.4%	▼1.4%	▲1.5%
Balance sheet — indirect signals, not revenue
Cash at bank	£5m	£5.6m	£5.2m	£1.2m
Net assets	£8.1m	£8.7m	£9.1m	£9.8m
Fixed assets	£1.2m	£910k	£938k	£1.1m
Current assets	£9.1m	£10m	£10.8m	£11.1m
Debtors	£1.3m	£1.5m	£1.3m	£1.3m
Deferred income	£466k	£490k	£469k	£512k
Cash from operations	−£2.2m	−£1.2m	−£1.1m	−£1.2m
Source	FullAccounts · bulk data Sep 2024	FullAccounts · bulk data Sep 2024	FullAccounts · bulk data Sep 2025	FullAccounts · bulk data Sep 2026

Derived from the latest filing

How the business works

Profit margin: 3.5%; Profit ÷ revenue.
Gross margin: 29.8%; Gross profit ÷ revenue. High for software and services.
Revenue per employee: £274k; Revenue ÷ average employees.
Profit per employee: £9.6k; Profit ÷ average employees.
Cash conversion: −156.8%; Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
Fixed assets ÷ revenue: 5.8%; Capital intensity. Low = capital-light, cheaper to start.
Deferred income ÷ revenue: 2.7%; Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
Debtors ÷ revenue: 6.8%; 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: ▲7%; Now £9.8m
Cash at bank: ▼76%; Now £1.2m
Headcount: ▲1%; Now 70
Deferred income: ▲9%; Now £512k
Fixed assets: ▲19%; Now £1.1m

Deferred income is reported together with accruals in this filing (“accruals and deferred income”), so it is an approximate signal only.

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Sources

Companies House profile Filing history & original accounts

Latest figures from FullAccounts for the year to 31 Dec 2025 (profit £673k), from the Companies House accounts bulk data published Sep 2026. Spotted an error? Request a correction.

Updated from Companies House on 20 Oct 2026

Contains public sector information from Companies House licensed under the Open Government Licence v3.0. Data from Companies House, © Crown copyright. View the licence.