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Property letting: 33% of accounts published on 19 September in deficit, against 24% usually
Accounts published at Companies House on Saturday 19 September 2026, in the file covering accounts registered on Friday 18 September: 11,444 sets, 18 per cent of them in deficit.
Accounts classed as property letting stood out on Saturday 19 September 2026. Of the 785 that Companies House published that day, 257 reported liabilities larger than assets, 33 per cent. Across the 51,181 earlier filings from the industry the share was 23.9 per cent. That was the highest since 12 September. Across the whole file the share was 17.7 per cent, slightly above the average of earlier days.
Key points
- 11,444 sets of accounts, close to the 12,582 on the previous publishing day.
- Share in deficit: 17.7 per cent (earlier days averaged 16.7).
- Largest employer filing: ALS DENTAL LABORATORIES GROUP LIMITED (London), 843 staff.
- By registered office, London ran at 24 per cent in deficit across 2,131 filings.
Where else the industry mix moved
Behind property letting, the next clearest departure was performing arts: 37 per cent of 35 filings in deficit, against 21.8 per cent in its earlier filings. For property across the whole series, see Property files more accounts than any other industry, and a quarter do not balance.
| Industry | Filings | In deficit | Usually | Gap (points) |
|---|---|---|---|---|
| Other letting and operating of own or leased real estate | 785 | 33% | 23.9% | +8.9 |
| Performing arts | 35 | 37% | 21.8% | +15.4 |
| Retail sale via mail order houses or via Internet | 190 | 32% | 25.9% | +6.2 |
| Other sports activities | 53 | 30% | 19.9% | +10.3 |
| Management consultancy activities other than financial management | 462 | 11% | 14.6% | -3.5 |
| Take-away food shops and mobile food stands | 87 | 18% | 26.6% | -8.2 |
Largest employer filing: ALS DENTAL LABORATORIES GROUP LIMITED
ALS DENTAL LABORATORIES GROUP LIMITED, registered in London, was the largest employer in the file, reporting an average of 843 staff. In all, 64 filings reported 100 or more employees. Headcounts are as each filing states them and are shown for size only.
| Company | Industry | Registered office | Employees | Prior year |
|---|---|---|---|---|
| ALS DENTAL LABORATORIES GROUP LIMITED | Manufacture of medical and dental instruments and supplies | London | 843 | 0 |
| WE CONTRACTING LTD | Other business support service activities n.e.c. | Chester | 815 | 718 |
| 1ST RATE INVESTMENT (UK) LIMITED | Activities of other holding companies n.e.c. | London | 701 | 518 |
| B.J.R. FOODS LIMITED | Unlicensed restaurants and cafes | London | 699 | 674 |
| H.TEMPEST LIMITED | Portrait photographic activities | St. Ives | 521 | 565 |
| WASTECARE LIMITED | Precious metals production | Normanton | 439 | 433 |
| JAMES HARGREAVES(PLUMBERS'MERCHANTS)LIMITED | Wholesale of hardware, plumbing and heating equipment and supplies | Burnley | 387 | 376 |
| JAMES HARGREAVES PM LIMITED | Wholesale of hardware, plumbing and heating equipment and supplies | Burnley | 387 | 376 |
Volume steady at 11,444
Volume barely moved from the day before, when 12,582 sets were published. The same day a week earlier brought 9,836, so this was 16 per cent more than that. The share in deficit, 17.7 per cent, sat close to its usual 16.7. That is up from 16.1 per cent in the previous file. Against their own prior year, 3,098 filings were weaker and 6,095 stronger, a mix close to normal.
London stands out by registered office
London registered offices accounted for 2,131 filings, 512 of them in deficit (24 per cent, against 20.6 per cent in the town's earlier filings). An accountant or formation agent at one address can move a town's figure. The towns with the most deficits across the whole series: The towns filing the most accounts that do not balance.
| Town | Filings | In deficit | Usually |
|---|---|---|---|
| London | 2,131 | 24% | 20.6% |
| Manchester | 196 | 28% | 18.1% |
| Harrow | 77 | 35% | 22.8% |
| Reading | 46 | 30% | 16.8% |
Most accounts cover years ending December 2025
5,678 sets, 50 per cent of those stating a period, were for years ending in December 2025. March 2026 accounted for 1,579; January 2026 accounted for 703. A further 722 covered periods that ended more than a year before the file was published.
A deficit here means the accounts reported net liabilities at the balance sheet date. It is not insolvency, and Companies House does not verify what is filed with it.
The 20 publishing days to 19 September
How the figures are produced, and what they cannot tell you, is on the method page. This report is part of September 2026 in summary.
The five reports before this one
- Television programme production activities: 32% of accounts published on 18 September in deficit, against 15% usually
- Salon: 10% of accounts published on 17 September in deficit, against 23% usually
- Real estate agencies: 31% of accounts published on 16 September in deficit, against 19% usually
- Property trading: 24% of accounts published on 15 September in deficit, against 30% usually
- Property letting: 35% of accounts published on 12 September in deficit, against 24% usually