SPOFF (SCOTLAND) LIMITED

⚰️Wound downdissolved
SC226834 · ltd · incorporated 2002-01-10
Investment thesis
Company dissolved — not a live target.
Why interesting: Historical record only; useful for precedent research.
Why risky: Not transactable.
Opportunity decay
approaching window · 12-months
Approaching a transaction window — refinance or sale event plausible in the next 12 months.
  • · Oldest live charge 20.3y old — refinance window within 12 months
🔒Estimated value
—
Upgrade to see
Turnover
—
year to Jan 2018
Net worth
£67.5k
book net assets
Opportunity
64/100
Worth a look
🔔
Follow this company (free)
Email alerts on filings, charges, director changes, gazette notices. No account needed.

Unsubscribe any time from any email. GDPR-respectful.

🔒Generate AI memo →🔒Outreach pack →🔒Corporate story →📑 Reports →Sign in to watch
What this business does
Primary activity: SIC 99999
Sector: Extraterritorial bodies
Investor take
Special-situation opportunity
Distressed other with salvageable qualities — special-situations priority.

Opportunity 64/100 (worth a look), bankability 80/100. Strong seller-intent signal (78/100, director aged 75). Share purchase looks the cleaner deal structure. Biggest value-creation lever: Resolve: Company dissolved. Company has been dissolved — it no longer legally exists. Any diligence here is historical only. Most likely exit: share sale to pe / searcher (65/100).

🏦

Refinance opportunity

1 live charge · oldest 20.3y

85/100
ready

Refinance conversation should be productive — structure clean and timing right.

  • · Oldest live charge is 20.3 years old — likely at or near maturity.
  • · Single lender — cleanest path to refinance.
  • · Legal-friction score 15/100 — clean.

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
75
Lenders & charges
1 charges (1/1 with lender, 1/1 with type)
90
Directors & officers
5 officers (3 active, 5 linked, 2 with DOB)
78
Ownership & PSC
2 active PSC(s) of 2 total, 2 with control declared
90
Director network
Network not yet resolved
30
Filing history
53 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
64/100Worth a look
PassWatchWorth a lookStrongExceptional 

Mixed signal. Worth opening the full target workup before deciding to pursue.

Business quality
30
Concerning — overdue filings or status flags present.
Acquirability
80
Strong succession / seller-readiness signals.
Risk profile
67
Some moderate concerns — review flags.
Signal strength
100
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · accounting standard not declared
Positive net assets
Net assets £67,463

Key financials

2 years extracted from filed iXBRL accounts
Cash
—
Net Worth
£67k
~ YoY
Current Assets
£76k
↓ 11% YoY
Current Liabilities
—
£0£17k£34k£51k£68k£85kJan 2017Jan 2018

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown
Metric2018-01-312017-01-31
Total assets£67.5k£67.0k
Current assets£76.1k£85.4k
Net assets£67.5k£67.0k

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

Recent activity

Last 30 days
0
filings
Last 90 days
0
filings
Last 180 days
0
filings
Counts from Companies House filing history.
Corporate timeline (34 events)Click to expand
  1. 2019-04-23
    📄
    gazette-dissolved-voluntary
    gazette · GAZ2(A)
  2. 2019-04-23
    🏁
    Company dissolved
  3. 2019-02-05
    📄
    gazette-notice-voluntary
    gazette · GAZ1(A)
  4. 2019-01-25
    📄
    dissolution-application-strike-off-company
    dissolution · DS01
  5. 2018-10-09
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  6. 2017-10-09
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  7. 2016-10-01
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  8. 2016-02-17
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  9. 2015-08-17
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  10. 2015-01-11
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  11. 2014-07-21
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  12. 2014-01-10
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  13. 2013-10-28
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  14. 2013-02-01
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  15. 2012-09-15
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  16. 2012-01-26
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  17. 2011-10-06
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  18. 2011-01-31
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  19. 2010-10-21
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  20. 2010-03-30
    📄
    legacy
    mortgage · MG03s
  21. 2010-03-30
    🔓
    Charge satisfied #1
  22. 2010-01-28
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  23. 2010-01-28
    📄
    change-person-director-company-with-change-date
    officers · CH01
  24. 2010-01-28
    📄
    change-person-director-company-with-change-date
    officers · CH01
  25. 2009-12-10
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  26. 2006-02-20
    🔒
    Charge registered #1
    Lender: Cattles Invoice Finance Limited
  27. 2002-02-22
    ➕
    MACKENZIE, Charles Angus appointed
    secretary
  28. 2002-02-22
    ➕
    MACKENZIE, Charles Angus appointed
    director
  29. 2002-02-22
    ➕
    MACKENZIE, Margaret Ann appointed
    director
  30. 2002-02-22
    ➖
    OSWALDS OF EDINBURGH LIMITED resigned
    corporate-nominee-secretary
  31. 2002-02-22
    ➖
    JORDANS (SCOTLAND) LIMITED resigned
    corporate-nominee-director
  32. 2002-01-10
    🏢
    Company incorporated
    As SPOFF (SCOTLAND) LIMITED
  33. 2002-01-10
    ➕
    OSWALDS OF EDINBURGH LIMITED appointed
    corporate-nominee-secretary
  34. 2002-01-10
    ➕
    JORDANS (SCOTLAND) LIMITED appointed
    corporate-nominee-director

Owner dependency

91/100
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
  • +Two-director setup: Only two active directors — typical of owner-managed SMEs but limits succession.
  • +Long-tenure founder: Senior director has been in place 24 years — deep operational knowledge concentrated in one person.
  • +Founder age: Director aged approximately 75 — succession pressure is live.
  • +Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.

Succession & seller-readiness

96/100
Likely off-market candidate

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

SIGNALS
  • primaryFounder aged 70+: Senior director is approximately 75 years old. Natural succession window is now.
  • secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
  • primary20+ year tenure: Director in role 24 years. Very long tenure is a classic succession signal.
  • secondaryStable-but-static management: Company is 24 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 high ·
Company dissolved
high

Company has been dissolved — it no longer legally exists. Any diligence here is historical only.

Evidence: Dissolved on 2019-04-23

Shareholders & ownership

2 active beneficial owners
NameSharesVoting rightsNature of controlNotified
Mrs Margaret Ann Mackenzie
Individual · Scottish · DOB 01/1953 · age 73
25–50%
25–50%25-50% shares · 25-50% voting30/06/2016
Mr Charles Angus Mackenzie
Individual · Scottish · DOB 02/1951 · age 75
25–50%
25–50%25-50% shares · 25-50% voting30/06/2016

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

Similar companies

Active · Other · IV postcode area
CompanyEst. valueTurnoverNet worthStaffAgeOppDirector
HOLM EVANGELICAL CHURCH→
SC162650 · est 1996
———1030y8380y
RAASAY HOUSE COMMUNITY COMPANY LIMITED→
SC200315 · est 1999
——£103.1k—26y8371y
CLAVIE DEVELOPMENTS LIMITED→
SC124352 · est 1990
———036y8279y
HIGHLAND CHRISTMAS TREES LIMITED→
SC156764 · est 1995
———031y8282y
HORTON INTERNATIONAL LIMITED→
SC061946 · est 1977
———049y8282y
THE SAFETY ASSOCIATION OF FEDERATED EMPLOYERS→
SC191840 · est 1998
——£432.4k—27y8262y
BAR - COM (INVERNESS) LIMITED→
SC284142 · est 2005
——£1—21y8168y
BAR - TEC (SCOTLAND) LIMITED→
SC265426 · est 2004
——£1—22y8168y
THE ELGIN BRIDGE CENTRE→
SC273493 · est 2004
——£196.5k—21y8180y
TRANSITION BLACK ISLE→
SC398650 · est 2011 · no financials extracted
————15y8186y
AIGAS COMMUNITY FOREST→
SC372685 · est 2010 · no financials extracted
————16y8075y
AR DIECAST MODELS LIMITED→
SC290465 · est 2005
————20y8058y
Peers ranked by estimated value, then turnover, then opportunity score.See all →
🔒Tailored diligence questions

8 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

Statusdissolved
Typeltd
Incorporated2002-01-10
Jurisdictionscotland
Primary SIC99999 — SIC 99999

Registered office

The Old School
Flichity
Inverness
IV2 6XD

Filing status

Accounts
Next due: —
Last made up to: 2018-01-31
Confirmation statement
Next due: —
Last: —

Officers (0 active · 2 resigned)

MACKENZIE, Charles Angus→
secretary · appointed 2002-02-22
View their other companies + combined net worth →
Active
MACKENZIE, Charles Angus→
director · ~75y · appointed 2002-02-22
View their other companies + combined net worth →
Active
MACKENZIE, Margaret Ann→
director · ~73y · appointed 2002-02-22
View their other companies + combined net worth →
Active
OSWALDS OF EDINBURGH LIMITED→
corporate-nominee-secretary · appointed 2002-01-10 · resigned 2002-02-22
Resigned
JORDANS (SCOTLAND) LIMITED→
corporate-nominee-director · appointed 2002-01-10 · resigned 2002-02-22
Resigned

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

Mortgages & charges

1
Total charges
0
Outstanding
0
Active lenders
Status:Lender:1 of 1 shown
TypeProperties
satisfied
Cattles Invoice Finance
Cattles Invoice Finance Limited
Floating charge1 property20/02/200630/03/2010

Recent filings (53 total)

gazette-dissolved-voluntary
gazette · GAZ2(A)
2019-04-23
gazette-notice-voluntary
gazette · GAZ1(A)
2019-02-05
dissolution-application-strike-off-company
dissolution · DS01
2019-01-25
accounts-with-accounts-type-micro-entity
accounts · AA
2018-10-09
confirmation-statement-with-no-updates
confirmation-statement · CS01
2018-01-21
accounts-with-accounts-type-micro-entity
accounts · AA
2017-10-09
confirmation-statement-with-updates
confirmation-statement · CS01
2017-01-10
accounts-with-accounts-type-micro-entity
accounts · AA
2016-10-01
annual-return-company-with-made-up-date-full-list-shareholders
annual-return · AR01
2016-02-17
accounts-with-accounts-type-total-exemption-small
accounts · AA
2015-08-17
annual-return-company-with-made-up-date-full-list-shareholders
annual-return · AR01
2015-01-11
accounts-with-accounts-type-micro-entity
accounts · AA
2014-07-21
annual-return-company-with-made-up-date-full-list-shareholders
annual-return · AR01
2014-01-10
accounts-with-accounts-type-total-exemption-small
accounts · AA
2013-10-28
annual-return-company-with-made-up-date-full-list-shareholders
annual-return · AR01
2013-02-01