HEATHER K LIMITED

💤Zombieactive
SC227901 · ltd · incorporated 2002-02-08
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.
🔒Estimated value
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Turnover
year to Mar 2025
Net worth
£982.1k
book net assets
Opportunity
68/100
Strong
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What this business does
Primary activity: SIC 03110
Sector: Agriculture, forestry & fishing
Investor take
Special-situation opportunity
Distressed agriculture with salvageable qualities — special-situations priority.

Opportunity 68/100 (strong), bankability 65/100. High owner-dependency — earn-out structure likely required for clean transition. 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 (58/100).

🏦

Refinance opportunity

4 live charges · 2 lenders · oldest 24.0y

30/100
under pressure

Refinance would be pressure-driven, not opportunity-driven. Expect tighter margins and covenant scrutiny.

  • · Oldest live charge is 24.0 years old — likely at or near maturity.
  • · Two lenders — manageable, but coordination required.
  • · Distress signals active — lender appetite narrows.

Data confidence

Overall: medium (79/100)

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
4 charges (4/4 with lender, 4/4 with type)
90
Directors & officers
4 officers (1 active, 4 linked, 2 with DOB)
80
Ownership & PSC
1 active PSC(s) of 1 total, 1 with control declared
90
Director network
3 connected companies via shared directors
54
Filing history
70 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
68/100Strong
PassWatchWorth a lookStrongExceptional 

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

Business quality
60
Adequate — check latest filings for context.
Acquirability
60
Some acquirability indicators.
Risk profile
67
Some moderate concerns — review flags.
Signal strength
100
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · FRS 102
Positive net assets
Net assets £982,070

Key financials

2 years extracted from filed iXBRL accounts
Cash
Net Worth
£982k
↑ 7.4% YoY
Current Assets
£793k
Current Liabilities
£0£196k£393k£589k£786k£982kMar 2024Mar 2025

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 102
Metric2025-03-312024-03-31
Total assets£1.08M£1.01M
Current assets£793.3k
Debtors£793.3k£470.2k
Net assets£982.1k£914.3k

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
0
filings
Last 180 days
1
filing
  • 1 accounts
Counts from Companies House filing history.
Corporate timeline (29 events)Click to expand
  1. 2025-12-31
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  2. 2024-12-31
    📄
    accounts-with-accounts-type-unaudited-abridged
    accounts · AA
  3. 2023-12-31
    📄
    accounts-with-accounts-type-unaudited-abridged
    accounts · AA
  4. 2022-12-31
    📄
    accounts-with-accounts-type-unaudited-abridged
    accounts · AA
  5. 2022-07-18
    📄
    mortgage-satisfy-charge-full
    mortgage · MR04
  6. 2022-07-18
    🔓
    Charge satisfied #1
  7. 2021-12-31
    📄
    accounts-with-accounts-type-unaudited-abridged
    accounts · AA
  8. 2021-03-31
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  9. 2019-12-31
    📄
    accounts-with-accounts-type-unaudited-abridged
    accounts · AA
  10. 2018-12-31
    📄
    accounts-with-accounts-type-unaudited-abridged
    accounts · AA
  11. 2017-12-30
    📄
    accounts-with-accounts-type-unaudited-abridged
    accounts · AA
  12. 2016-12-30
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  13. 2016-02-18
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  14. 2015-12-31
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  15. 2015-03-03
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  16. 2014-12-22
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  17. 2014-03-05
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  18. 2013-09-30
    🔒
    Charge registered #4
    Lender: The Royal Bank of Scotland PLC
  19. 2013-03-28
    COSTIE, Heather resigned
    secretary
  20. 2013-03-28
    COSTIE, Heather resigned
    director
  21. 2003-11-11
    🔒
    Charge registered #3
    Lender: The Royal Bank of Scotland PLC
  22. 2003-10-22
    🔒
    Charge registered #2
    Lender: Orkney Islands Council
  23. 2002-05-05
    🔒
    Charge registered #1
    Lender: The Royal Bank of Scotland PLC
  24. 2002-02-08
    🏢
    Company incorporated
    As HEATHER K LIMITED
  25. 2002-02-08
    COSTIE, Heddle Alexander Bain appointed
    director
  26. 2002-02-08
    COSTIE, Heather appointed
    secretary
  27. 2002-02-08
    OSWALDS OF EDINBURGH LIMITED appointed
    corporate-secretary
  28. 2002-02-08
    OSWALDS OF EDINBURGH LIMITED resigned
    corporate-secretary
  29. 2002-02-08
    COSTIE, Heather appointed
    director

Owner dependency

85/100
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 24 years — deep operational knowledge concentrated in one person.

Succession & seller-readiness

70/100
Strong succession signal

Multiple signals suggest succession is on the horizon. Candidate for proactive outreach.

SIGNALS
  • primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
  • 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.

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: 2026-02-22

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%
NameSharesVoting rightsNature of controlNotified
Mr Heddle Alexander Bain Costie
Individual · British · DOB 08/1970 · age 56
75100%
75–100%board control75-100% shares · 75-100% voting · board control06/04/2016

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 →

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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
Incorporated2002-02-08
Jurisdictionscotland
Primary SIC03110 — SIC 03110

Registered office

Lindisfarne
Westray
Orkney
KW17 2DH

Filing status

Accounts
Next due: 2026-12-31
Last made up to: 2025-03-31
Confirmation statement
Next due: 2026-02-22OVERDUE
Last: 2025-02-08

Officers (1 active · 3 resigned)

COSTIE, Heddle Alexander Bain
director · ~56y · appointed 2002-02-08
View their other companies + combined net worth →
Active
COSTIE, Heather
secretary · appointed 2002-02-08 · resigned 2013-03-28
Resigned
OSWALDS OF EDINBURGH LIMITED
corporate-secretary · appointed 2002-02-08 · resigned 2002-02-08
Resigned
COSTIE, Heather
director · ~58y · appointed 2002-02-08 · resigned 2013-03-28
Resigned

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

Mortgages & charges

4
Total charges
3
Outstanding
2
Active lenders
Status:Lender:4 of 4 shown
TypeProperties
outstanding
Lloyds Banking Group
The Royal Bank of Scotland PLC
A registered charge1 property30/09/2013
outstanding
Lloyds Banking Group
The Royal Bank of Scotland PLC
Ship mortgage1 property11/11/2003
outstanding
Orkney Islands Council
Ship mortgage1 property22/10/2003
satisfied
Lloyds Banking Group
The Royal Bank of Scotland PLC
Bond & floating charge1 property05/05/200218/07/2022
Click column headers to sort. Use filters above to narrow by status and lender.

Recent filings (70 total)

accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-12-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-02-17
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2024-12-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-02-09
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2023-12-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-02-23
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2022-12-31
mortgage-satisfy-charge-full
mortgage · MR04
2022-07-18
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-02-16
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2021-12-31
accounts-with-accounts-type-total-exemption-full
accounts · AA
2021-03-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-03-01
confirmation-statement-with-no-updates
confirmation-statement · CS01
2020-02-11
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2019-12-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2019-02-11