DELIGHTS (OUTER HEBRIDES) LIMITED

💤Zombieactive
SC364295 · ltd · incorporated 2009-08-20
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
—
Upgrade to see
Turnover
—
year to Aug 2024
Net worth
£146.4k
book net assets
Opportunity
75/100
Strong
🔔
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: Other retail sale of food in specialised stores
Sector: Wholesale & retail
ALSO REGISTERED FOR
  • 47789Other retail sale of new goods in specialised stores (other than commercial art galleries and opticians)
Investor take
Pursue
Strong opportunity: asset-holding vehicle with strong profile and bankable structure.

Opportunity 75/100 (strong), bankability 75/100. High owner-dependency — earn-out structure likely required for clean transition. Share purchase looks the cleaner deal structure. Biggest value-creation lever: Broaden director team. Sole director creates succession risk and reduces buyer comfort. Appoint a second director or strong #2. Most likely exit: share sale to pe / searcher (58/100).

Data confidence

Overall: medium (78/100)

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

Company profile
address, 2 SIC codes, incorporation date
100
Financials
2 years of iXBRL accounts extracted (YoY deltas available) + narrative notes parsed
75
Lenders & charges
Confirmed no charges registered
85
Directors & officers
2 officers (1 active, 2 linked, 2 with DOB)
90
Ownership & PSC
1 active PSC(s) of 2 total, 2 with control declared
90
Director network
Network not yet resolved
30
Filing history
43 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
75/100Strong
PassWatchWorth a lookStrongExceptional 

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

Business quality
70
Active, clean filings, stable charge profile.
Acquirability
60
Some acquirability indicators.
Risk profile
85
Few red flags.
Signal strength
90
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · FRS 105 (micro)
Positive net assets
Net assets £146,365
Net assets shrinking
Down £14,248 YoY

Key financials

2 years extracted from filed iXBRL accounts
Cash
—
Net Worth
£146k
↓ 8.9% YoY
Current Assets
£184k
↓ 13% YoY
Current Liabilities
—
£0£42k£84k£126k£169k£211kAug 2023Aug 2024

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 105 (micro)
Metric2024-08-312023-08-31
Total assets£146.4k£160.6k
Current assets£184.2k£210.7k
Net assets£146.4k£160.6k

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
0
filings
Last 90 days
0
filings
Last 180 days
0
filings
Counts from Companies House filing history.
Corporate timeline (18 events)Click to expand
  1. 2025-05-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  2. 2024-09-10
    📄
    change-to-a-person-with-significant-control
    persons-with-significant-control · PSC04
  3. 2024-09-10
    📄
    cessation-of-a-person-with-significant-control
    persons-with-significant-control · PSC07
  4. 2024-09-10
    📄
    termination-director-company-with-name-termination-date
    officers · TM01
  5. 2024-09-02
    ➖
    MACIVER, Catherine resigned
    director
  6. 2024-05-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  7. 2023-05-29
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  8. 2022-05-23
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  9. 2021-05-20
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  10. 2020-08-24
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  11. 2019-05-15
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  12. 2018-09-10
    📄
    change-to-a-person-with-significant-control
    persons-with-significant-control · PSC04
  13. 2018-09-10
    📄
    change-to-a-person-with-significant-control
    persons-with-significant-control · PSC04
  14. 2018-05-28
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  15. 2017-05-24
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  16. 2009-08-20
    🏢
    Company incorporated
    As DELIGHTS (OUTER HEBRIDES) LIMITED
  17. 2009-08-20
    ➕
    MACLEOD, Catriona appointed
    director
  18. 2009-08-20
    ➕
    MACIVER, Catherine 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 17 years — deep operational knowledge concentrated in one person.

Succession & seller-readiness

68/100
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.
  • secondary12+ year tenure: Director in role 17 years.
  • secondaryStable-but-static management: Company is 17 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

clean
No red flags detected from available public data. (This is not a clean bill of health — detailed accounts review still recommended.)

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%
NameSharesVoting rightsNature of controlNotified
Mrs Catriona Macleod
Individual · British · DOB 02/1969 · age 57
75–100%
75–100%75-100% shares · 75-100% voting06/04/2016
1 historic (ceased) PSC
  • Mrs Catherine Maciverceased 02/09/2024· 25-50% shares · 25-50% voting

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

Similar companies

Active · Retail · HS postcode area
CompanyEst. valueTurnoverNet worthStaffAgeOppDirector
HEBRIDEAN JEWELLERY LIMITED→
SC239987 · est 2002
——£614.3k—23y8379y
A D MUNRO (HARRIS) LTD→
SC344202 · est 2008
——£32.5k—17y8258y
D MACGILLIVRAY & CO LTD.→
SC323837 · est 2007
——£336.2k—18y8261y
FLOOR TO FLOOR LIMITED→
SC316361 · est 2007
——£38.9k—19y8164y
BAYHEAD SHOP LTD→
SC352329 · est 2008
——£55.8k—17y8066y
CCW WORLD LIMITED→
SC235907 · est 2002
——£431.2k—23y8077y
CHARLES MACLEOD LIMITED→
SC235886 · est 2002
——£2.34M—23y8079y
COMSULTING LIMITED→
SC177759 · est 1997
——£68.6k—28y8069y
CORRYAN TRADING LIMITED→
SC459781 · est 2013
——£220.4k—12y8060y
FI WORLD LIMITED→
SC235906 · est 2002
——£302.0k—23y8077y
ANGUS CAMPBELL LTD.→
SC162315 · est 1995
——£1.03M—30y7970y
BUTH BHARRAIGH LIMITED→
SC461773 · est 2013
——£81.5k—12y7963y
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
Incorporated2009-08-20
Jurisdictionscotland
Primary SIC47290 — Other retail sale of food in specialised stores

Registered office

18 North Beach
Stornoway
Isle Of Lewis
HS1 2XQ

Filing status

Accounts
Next due: 2026-05-31
Last made up to: 2024-08-31
Confirmation statement
Next due: 2026-09-16
Last: 2025-09-02

Officers (1 active · 1 resigned)

MACLEOD, Catriona→
director · ~57y · appointed 2009-08-20
View their other companies + combined net worth →
Active
MACIVER, Catherine→
director · ~56y · appointed 2009-08-20 · resigned 2024-09-02
Resigned

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

Recent filings (43 total)

confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-09-15
accounts-with-accounts-type-micro-entity
accounts · AA
2025-05-30
confirmation-statement-with-updates
confirmation-statement · CS01
2024-09-10
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2024-09-10
cessation-of-a-person-with-significant-control
persons-with-significant-control · PSC07
2024-09-10
termination-director-company-with-name-termination-date
officers · TM01
2024-09-10
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-09-10
accounts-with-accounts-type-micro-entity
accounts · AA
2024-05-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-08-25
accounts-with-accounts-type-micro-entity
accounts · AA
2023-05-29
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-09-01
accounts-with-accounts-type-micro-entity
accounts · AA
2022-05-23
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-09-02
accounts-with-accounts-type-micro-entity
accounts · AA
2021-05-20
confirmation-statement-with-no-updates
confirmation-statement · CS01
2020-09-07