A.B.S. (SCOTLAND) LIMITED
🌳Matureactive
SC076000 · ltd · incorporated 1981-09-08
Investment thesis
Established operating company — standard diligence applies, no dominant angle.
Why interesting: Live, filing, normal profile.
Why risky: No standout signals in either direction.
Opportunity decay
approaching window · 12-months
Approaching a transaction window — refinance or sale event plausible in the next 12 months.
- · Oldest live charge 43.6y old — refinance window within 12 months
🔒Estimated value
—
Upgrade to see
Turnover
—
year to Dec 2024
Net worth
—
book net assets
Opportunity
78/100
Strong
What this business does
Primary activity: Non-specialised wholesale trade
Sector: Wholesale & retail
Investor take
PursueActive trading company. Family succession underway — not a classic acquisition target.
Opportunity 78/100 (strong), bankability 75/100. Same-surname younger director in place — likely family handover, not open to sale. Share purchase looks the cleaner deal structure. Biggest value-creation lever: Discharge stale live charges. 1 live charge(s) created 15+ years ago — likely paid but undischarged. Clean register. Most likely exit: share sale to pe / searcher (65/100).
🏦
Refinance opportunity
3 live charges · 2 lenders · oldest 43.6y
50/100
clean up first
Refinance viable after a tidy-up — address the highlighted items first.
- · Oldest live charge is 43.6 years old — likely at or near maturity.
- · Two lenders — manageable, but coordination required.
- · Legal-friction score 25/100 — workable, but lender will want more DD.
Data confidence
Overall: high (80/100)Strong data coverage across all sections. AI outputs should be trusted with minimal caveats.
Company profile
address, 1 SIC codes, incorporation date
100
Financials
2 years of iXBRL accounts extracted (YoY deltas available) + narrative notes parsed
75
Lenders & charges
3 charges (3/3 with lender, 3/3 with type)
90
Directors & officers
8 officers (3 active, 8 linked, 7 with DOB)
88
Ownership & PSC
2 active PSC(s) of 3 total, 3 with control declared
90
Director network
1 connected companies via shared directors
48
Filing history
138 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
78/100Strong
PassWatchWorth a lookStrongExceptional
Solid opportunity signal. Worth a dedicated memo and management meeting.
Business quality
70
Active, clean filings, stable charge profile.
Acquirability
80
Strong succession / seller-readiness signals.
Risk profile
74
Few red flags.
Signal strength
100
Good data coverage for analysis.
Key financials
2 years extracted from filed iXBRL accountsCash
—
Net Worth
—
Current Assets
—
Current Liabilities
—
Hover to see exact values · click legend to toggle series
Financials
Extracted from Companies House accounts · accounting standard unknown| Metric | 2024-12-31 | 2023-12-31 |
|---|
Amounts extracted automatically from iXBRL. Fields left blank were not reported or not mapped. Values in GBP unless stated.
🔒Filing-note intelligence
2 signals detected in this company's narrative notes — going-concern language, audit opinion, contingent liabilities, related-party transactions.
Available from the Pro tier upwards.
See pricing →Recent activity
Last 30 days
0
filings
Last 90 days
2
filings
- • 1 confirmation-statement
- • 1 address
Last 180 days
2
filings
- • 1 confirmation-statement
- • 1 address
Counts from Companies House filing history.
Corporate timeline (34 events)Click to expand
- 2026-01-30📍change-sail-address-company-with-old-address-new-addressaddress · AD02
- 2025-06-30📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2025-03-18📍change-registered-office-address-company-with-date-old-address-new-addressaddress · AD01
- 2024-09-24📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2023-12-22📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2023-12-22📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2023-09-04📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2023-01-10📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2023-01-10📄notification-of-a-person-with-significant-controlpersons-with-significant-control · PSC01
- 2022-11-15📄change-person-director-company-with-change-dateofficers · CH01
- 2022-11-15📄change-person-director-company-with-change-dateofficers · CH01
- 2022-11-15📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2022-11-15📍change-registered-office-address-company-with-date-old-address-new-addressaddress · AD01
- 2022-09-26📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2021-11-12📄change-person-director-company-with-change-dateofficers · CH01
- 2021-11-12📄change-person-secretary-company-with-change-dateofficers · CH03
- 2021-11-12📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2021-11-08📄change-person-secretary-company-with-change-dateofficers · CH03
- 2021-11-08📄change-person-director-company-with-change-dateofficers · CH01
- 2021-09-20➕SANDHU, Tanu appointeddirector
- 2021-05-21➖SANDHU, Amarjit Singh resigneddirector
- 2012-09-21🔓Charge satisfied #2
- 2003-09-10➖SANDHU, Inderpaul Singh resigneddirector
- 2002-04-12➕SANDHU, Inderpaul Singh appointeddirector
- 1997-12-15🔒Charge registered #3Lender: The Royal Bank of Scotland PLC
- 1997-08-31➖SANDHU, Jasbir Singh resigneddirector
- 1996-05-03➖SANDHU, Inderpaul Singh resigneddirector
- 1993-04-07➖SANDHU, Baljit Singh resigneddirector
- 1991-12-01➕SANDHU, Inderpaul Singh appointeddirector
- 1991-01-01➕SANDHU, Rabinder Kaur appointeddirector
- 1987-01-20🔓Charge satisfied #1
- 1985-09-10🔒Charge registered #2Lender: The Royal Bank of Scotland PLC
- 1982-08-30🔒Charge registered #1Lender: National Westminster Bank PLC
- 1981-09-08🏢Company incorporatedAs A.B.S. (SCOTLAND) LIMITED
Owner dependency
91/100
Critical — business is the founderThe business appears inseparable from the founder. Acquisition without a serious earn-out or meaningful transition period would likely destroy value.
FACTORS
- +Two-director setup: Only two active directors — typical of owner-managed SMEs but limits succession.
- +Long-tenure founder: Senior director has been in place 35 years — deep operational knowledge concentrated in one person.
- +Founder age: Director aged approximately 67 — succession pressure is live.
- +Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.
Succession & seller-readiness
46/100
Moderate signalSome succession indicators present. Worth watching; approach if sector/strategy fits.
SIGNALS
- primaryFamily succession underway: Not a takeover target — SANDHU, Tanu (same surname) appointed 2021-09-20. Pattern consistent with intra-family handover.
- primaryFounder aged 63+: Senior director is approximately 67. Approaching typical UK retirement age — succession thinking likely.
- secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
- primary20+ year tenure: Director in role 35 years. Very long tenure is a classic succession signal.
- secondaryStable-but-static management: Company is 45 years old and no new directors in the last 3 years — succession not yet being planned internally.
- supportingClean filings + long tenure: Disciplined long-tenure operator — classic lifestyle-business pattern that often sells quietly.
Red flags
1 med · 1 lowCharge satisfaction-then-recreation pattern
mediumMultiple instances where a charge was satisfied and a new charge created within 6 months. Suggests active refinancing cycle.
Multiple registered office changes
lowMultiple address changes in a short period can indicate operational instability or admin disorder.
Shareholders & ownership
2 active beneficial owners| Name | Shares | Voting rights | Nature of control | Notified |
|---|---|---|---|---|
Ms Rabinder Kaur Sandhu Individual · British · DOB 11/1959 · age 67 | 50–75% | 50–75% | board control50-75% shares · 50-75% voting · board control | 01/10/2016 |
Miss Tanu Sandhu Individual · British · DOB 05/1985 · age 41 | 25–50% | 25–50% | 25-50% shares · 25-50% voting | 08/12/2022 |
1 historic (ceased) PSC
- Mr Amarjit Singh Sandhuceased 21/05/2021· 25-50% shares · 25-50% voting
From Companies House Persons with Significant Control filings. Share ranges are banded per the public PSC regime.
🔒Co-director network graph
Radial SVG graph showing every company connected via shared directors, colour-coded by status.
Available from the Pro tier upwards.
See pricing →Similar companies
Active · Wholesale & distribution · ML postcode area| Company | Est. value | Turnover | Net worth | Staff | Age | Opp | Director |
|---|---|---|---|---|---|---|---|
| 64CIRCLES LTD→ SC870729 · est 2025 · no financials extracted | — | — | — | — | — | — | — |
| A.R.P. PLUMBING & HEAT LIMITED→ SC802777 · est 2024 · no financials extracted | — | — | — | — | 2y | — | — |
| AJM ENERGY LTD→ SC868755 · est 2025 · no financials extracted | — | — | — | — | — | — | — |
| ALPHA NEXUS TRADING LTD→ SC878072 · est 2026 · no financials extracted | — | — | — | — | — | — | — |
| AMZCONRSELL LIMITED→ SC866666 · est 2025 · no financials extracted | — | — | — | — | — | — | — |
| AY MORTON AND COMPANY (EAST) LIMITED→ SC882775 · est 2026 · no financials extracted | — | — | — | — | — | — | — |
| BABES HORSES LTD→ SC555051 · est 2017 · no financials extracted | — | — | — | — | 9y | — | — |
| BACC MARKETING LIMITED→ SC374165 · est 2010 · no financials extracted | — | — | — | — | 16y | — | — |
| BADGESUPERSTORE LTD→ SC177408 · est 1997 · no financials extracted | — | — | — | — | 28y | — | — |
| BALFOUR ATTACHMENTS LIMITED→ SC543903 · est 2016 · no financials extracted | — | — | — | — | 9y | — | — |
| BALTWEAR LTD→ SC868726 · est 2025 · no financials extracted | — | — | — | — | — | — | — |
| BATHROOM PEOPLE LIMITED→ SC285309 · est 2005 · no financials extracted | — | — | — | — | 20y | — | — |
Peers ranked by estimated value, then turnover, then opportunity score.See all →
🔒Tailored diligence questions
7 specific questions generated from this company's actual signals — liquidity, leverage, director age, charge count, red flags, age-of-company.
Available from the Pro tier upwards.
See pricing →🔒Advanced scoring suite
Exit-route ranking, improvement thesis, quiet-distress detector, covenant-pressure proxy, extraction monitor, approaching triggers, ownership drift, local cluster, value trap, debt capacity, archetype classification — 48+ scoring modules.
Available from the Pro tier upwards.
See pricing →Company details
Statusactive
Typeltd
Incorporated1981-09-08
Jurisdictionscotland
Primary SIC46900 — Non-specialised wholesale trade
Registered office
New Alderston House C/O Kelly Tax Services Limited
3 Dove Wynd
Strathclyde Business Park
Bellshill
ML4 3FB
Scotland
Filing status
Accounts
Next due: 2026-09-30
Last made up to: 2024-12-31
Confirmation statement
Next due: 2027-01-30
Last: 2026-01-16
Officers (3 active · 5 resigned)
Active
SANDHU, Rabinder Kaur→
Activedirector · ~67y · appointed 1991-01-01
View their other companies + combined net worth →
SANDHU, Tanu→
Activedirector · ~41y · appointed 2021-09-20
View their other companies + combined net worth →
SANDHU, Amarjit Singh→
Resigneddirector · ~90y · resigned 2021-05-21
SANDHU, Baljit Singh→
Resigneddirector · ~71y · resigned 1993-04-07
SANDHU, Inderpaul Singh→
Resigneddirector · ~54y · appointed 2002-04-12 · resigned 2003-09-10
SANDHU, Inderpaul Singh→
Resigneddirector · ~54y · appointed 1991-12-01 · resigned 1996-05-03
SANDHU, Jasbir Singh→
Resigneddirector · ~63y · resigned 1997-08-31
Click a director name to see their full track record across all companies.
Mortgages & charges
3
Total charges
1
Outstanding
1
Active lenders
Status:Lender:3 of 3 shown
| Type | Properties | |||||
|---|---|---|---|---|---|---|
| outstanding | Lloyds Banking Group The Royal Bank of Scotland PLC | Standard security | 1 property | 15/12/1997 | — | |
| satisfied | Lloyds Banking Group The Royal Bank of Scotland PLC | Bond & floating charge | 1 property | 10/09/1985 | 21/09/2012 | |
| satisfied | National Westminster Bank National Westminster Bank PLC | Floating charge | 1 property | 30/08/1982 | 20/01/1987 |
Click column headers to sort. Use filters above to narrow by status and lender.
Recent filings (138 total)
confirmation-statement-with-no-updates
confirmation-statement · CS01
2026-01-30
change-sail-address-company-with-old-address-new-address
address · AD02
2026-01-30
accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-06-30
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2025-03-18
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-01-20
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-09-24
confirmation-statement-with-updates
confirmation-statement · CS01
2024-02-09
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2023-12-22
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2023-12-22
accounts-with-accounts-type-total-exemption-full
accounts · AA
2023-09-04
confirmation-statement-with-updates
confirmation-statement · CS01
2023-01-25
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2023-01-10
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC01
2023-01-10
confirmation-statement-with-updates
confirmation-statement · CS01
2022-11-18
change-person-director-company-with-change-date
officers · CH01
2022-11-15