C B & T LIMITED

💤Zombieactive

SC184828 · ltd · incorporated 1998-04-15

Investment thesis

Zombie company — trading but stalled; unlikely mover.

Why interesting: Quiet, steady; could be a succession or carve-out candidate with the right conversation.

Why risky: No growth signal; thin margin for error on price.

Why now

Window steady · low confidence

Steady and stalled — no momentum either way. Needs an approach trigger.

What changed my view

Last 30 days

No material changes in the last 30 days.

Last 90 days

No snapshot from 90 days ago — start tracking from today.

Last 180 days

No snapshot from 180 days ago — start tracking from today.

🔒Estimated value

—

Upgrade to see

Turnover

—

year to Apr 2025

Net worth

£-16.2k

book net assets

Opportunity

72/100

Strong

🔒Generate AI memo →🔒Outreach pack →🔒Corporate story →📑 Reports →Sign in to watch

What this business does

Primary activity: SIC 45310

Sector: Wholesale & retail

Investor take

Pass (distressed without resilience)

Distressed active trading company — structural issues outweigh the discount.

Opportunity 72/100 (strong), bankability 65/100. Strong seller-intent signal (78/100, director aged 66). Share purchase looks the cleaner deal structure. Biggest value-creation lever: Resolve: Confirmation statement overdue. Annual confirmation statement not filed on time. Required statutory filing — overdue is a strong discipline signal. Most likely exit: share sale to pe / searcher (73/100).

Data confidence

Overall: medium (76/100)

Adequate coverage. AI outputs are reliable for the sections scored high; verify the rest in diligence.

Company profile

address, 1 SIC codes, incorporation date

100

Financials

2 years of iXBRL accounts extracted (YoY deltas available) + narrative notes parsed

Lenders & charges

Confirmed no charges registered

Directors & officers

4 officers (2 active, 4 linked, 2 with DOB)

Ownership & PSC

1 active PSC(s) of 1 total, 1 with control declared

Director network

Network not yet resolved

Filing history

76 filings on record

Gazette notices

No matching gazette notices (standard for active companies)

Opportunity Score

72/100Strong

PassWatchWorth a lookStrongExceptional

Solid opportunity signal. Worth a dedicated memo and management meeting.

Business quality

Adequate — check latest filings for context.

Acquirability

Strong succession / seller-readiness signals.

Risk profile

Some moderate concerns — review flags.

Signal strength

Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · FRS 105 (micro)

Negative net assets

Liabilities exceed assets by £16,189

Net assets shrinking

Down £30,005 YoY

Key financials

2 years extracted from filed iXBRL accounts

Cash

—

Net Worth

-£16k

↓ 217% YoY

Current Assets

£16k

↓ 73% YoY

Current Liabilities

—

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 105 (micro)

Metric	2025-04-30	2024-04-30
Total assets	£-14.2k	£13.8k
Current assets	£16.3k	£61.1k
Net assets	£-16.2k	£13.8k

Amounts extracted automatically from iXBRL. Fields left blank were not reported or not mapped. Values in GBP unless stated.

🔒Filing-note intelligence

1 signal 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

filings

Last 90 days

filing

• 1 accounts

Last 180 days

filing

• 1 accounts

Counts from Companies House filing history.

Corporate timeline (23 events)Click to expand

2026-03-12
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2025-02-18
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2024-01-30
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2023-12-21
📄
change-account-reference-date-company-previous-extended
accounts · AA01
2023-02-16
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2022-04-29
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2021-01-18
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2020-03-16
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2020-01-31
📄
change-account-reference-date-company-previous-shortened
accounts · AA01
2018-08-28
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2017-12-14
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2017-04-03
📄
change-person-director-company-with-change-date
officers · CH01
2017-04-03
📄
change-person-secretary-company-with-change-date
officers · CH03
2017-01-13
📄
accounts-with-accounts-type-total-exemption-small
accounts · AA
2016-04-27
📄
annual-return-company-with-made-up-date-full-list-shareholders
annual-return · AR01
2016-04-21
📍
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
1998-04-22
➕
RUSSELL, Jan appointed
secretary
1998-04-22
➕
RUSSELL, Allan appointed
director
1998-04-22
➖
REID, Brian resigned
nominee-secretary
1998-04-22
➖
MABBOTT, Stephen resigned
nominee-director
1998-04-15
🏢
Company incorporated
As C B & T LIMITED
1998-04-15
➕
REID, Brian appointed
nominee-secretary
1998-04-15
➕
MABBOTT, Stephen appointed
nominee-director

Owner dependency

100/100

Critical — business is the founder

The business appears inseparable from the founder. Acquisition without a serious earn-out or meaningful transition period would likely destroy value.

FACTORS

+Sole director: Only one active director — all governance concentrated on one person.
+Long-tenure founder: Senior director has been in place 28 years — deep operational knowledge concentrated in one person.
+Founder age: Director aged approximately 66 — succession pressure is live.

Succession & seller-readiness

90/100

Likely off-market candidate

Strong acquirability signals converging. Worth approaching directly — this is how off-market deals start.

SIGNALS

primaryFounder aged 63+: Senior director is approximately 66. Approaching typical UK retirement age — succession thinking likely.
primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
primary20+ year tenure: Director in role 28 years. Very long tenure is a classic succession signal.
secondaryStable-but-static management: Company is 28 years old and no new directors in the last 3 years — succession not yet being planned internally.

Red flags

1 high ·

Confirmation statement overdue

high

Annual confirmation statement not filed on time. Required statutory filing — overdue is a strong discipline signal.

Evidence: Next due: 2026-04-16

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%

Name	Shares	Voting rights	Nature of control	Notified
Mr Allan Russell Individual · British · DOB 01/1960 · age 66	75–100%	75–100%	75-100% shares · 75-100% voting	06/04/2016

From Companies House Persons with Significant Control filings. Share ranges are banded per the public PSC regime.

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AA MOTORS LIMITED→ SC249517 · est 2003	—	—	—	400	23y	83	63y
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A M K SELF DRIVE LIMITED→ SC144323 · est 1993	—	—	—	—	33y	82	68y
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ALPINE TRANSMISSIONS LIMITED→ SC174276 · est 1997	—	—	—	600	29y	82	59y
AUTOVAUX LIMITED→ SC265569 · est 2004	—	—	£29.6k	—	22y	82	59y
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BURNFIELD MOTORS LTD.→ SC254936 · est 2003	—	—	£557.6k	—	22y	82	70y
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Peers ranked by estimated value, then turnover, then opportunity score.See all →

🔒Tailored diligence questions

9 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

Incorporated1998-04-15

Jurisdictionscotland

Primary SIC45310 — SIC 45310

Registered office

The Kelvin Partnership

505 Great Western Road

Glasgow

G12 8HN

Scotland

Filing status

Accounts

Next due: 2027-01-31

Last made up to: 2025-04-30

Confirmation statement

Next due: 2026-04-16OVERDUE

Last: 2025-04-02

Officers (2 active · 2 resigned)

RUSSELL, Jan→

secretary · appointed 1998-04-22

View their other companies + combined net worth →

Active

RUSSELL, Allan→

director · ~66y · appointed 1998-04-22

View their other companies + combined net worth →

Active

REID, Brian→

nominee-secretary · appointed 1998-04-15 · resigned 1998-04-22

Resigned

MABBOTT, Stephen→

nominee-director · ~76y · appointed 1998-04-15 · resigned 1998-04-22

Resigned

Click a director name to see their full track record across all companies.

Recent filings (76 total)

accounts-with-accounts-type-micro-entity

accounts · AA

2026-03-12

confirmation-statement-with-no-updates

confirmation-statement · CS01

2025-04-02

accounts-with-accounts-type-micro-entity

accounts · AA

2025-02-18

confirmation-statement-with-no-updates

confirmation-statement · CS01

2024-04-03

accounts-with-accounts-type-micro-entity

accounts · AA

2024-01-30

change-account-reference-date-company-previous-extended

accounts · AA01

2023-12-21

confirmation-statement-with-no-updates

confirmation-statement · CS01

2023-04-18

accounts-with-accounts-type-micro-entity

accounts · AA

2023-02-16

accounts-with-accounts-type-micro-entity

accounts · AA

2022-04-29

confirmation-statement-with-no-updates

confirmation-statement · CS01

2022-04-13

confirmation-statement-with-no-updates

confirmation-statement · CS01

2021-04-06

accounts-with-accounts-type-micro-entity

accounts · AA

2021-01-18

confirmation-statement-with-no-updates

confirmation-statement · CS01

2020-04-20

accounts-with-accounts-type-micro-entity

accounts · AA

2020-03-16

change-account-reference-date-company-previous-shortened

accounts · AA01

2020-01-31