BUTH AN RUBHA LIMITED

💤Zombieactive

SC425954 · ltd · incorporated 2012-06-11

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 Mar 2025

Net worth

£-202.0k

book net assets

Opportunity

78/100

Strong

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What this business does

Primary activity: Retail sale in non-specialised stores with food, beverages or tobacco predominating

Sector: Wholesale & retail

Investor take

Pass (distressed without resilience)

Distressed active trading company — structural issues outweigh the discount.

Opportunity 78/100 (strong), bankability 75/100. Strong seller-intent signal (68/100, director aged 84). 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 (73/100).

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

Lenders & charges

Confirmed no charges registered

Directors & officers

1 officers (1 active, 1 linked, 1 with DOB)

Ownership & PSC

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

Director network

2 connected companies via shared directors

Filing history

30 filings on record

Gazette notices

No matching gazette notices (standard for active companies)

Opportunity Score

78/100Strong

PassWatchWorth a lookStrongExceptional

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

Business quality

Active, clean filings, stable charge profile.

Acquirability

Strong succession / seller-readiness signals.

Risk profile

Few red flags.

Signal strength

Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · accounting standard not declared

Negative net assets

Liabilities exceed assets by £201,988

Key financials

2 years extracted from filed iXBRL accounts

Cash

£4k

Net Worth

-£202k

↓ 112% YoY

Current Assets

£44k

↓ 23% YoY

Current Liabilities

—

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown

Metric	2025-03-31	2024-03-31
Total assets	£-99.6k	£-16.7k
Current assets	£44.0k	£57.5k
Cash	£4.5k	—
Debtors	£19.6k	—
Net assets	£-202.0k	£-95.3k

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

filings

Last 180 days

filing

• 1 accounts

Counts from Companies House filing history.

Corporate timeline (18 events)Click to expand

2025-12-18
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-01-29
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2023-12-13
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2022-12-22
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2021-11-11
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2021-03-24
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2019-12-20
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2018-12-22
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2017-10-31
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2017-10-24
📄
change-account-reference-date-company-previous-shortened
accounts · AA01
2017-06-28
📄
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC01
2017-03-07
📄
accounts-with-accounts-type-total-exemption-small
accounts · AA
2016-07-06
📄
annual-return-company-with-made-up-date-full-list-shareholders
annual-return · AR01
2016-07-06
📍
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2016-03-25
📄
accounts-with-accounts-type-total-exemption-small
accounts · AA
2015-06-15
📄
annual-return-company-with-made-up-date-full-list-shareholders
annual-return · AR01
2012-06-11
🏢
Company incorporated
As BUTH AN RUBHA LIMITED
2012-06-11
➕
MACLEOD, Norman appointed
director

Owner dependency

95/100

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.
+Founder age: Director aged approximately 84 — succession pressure is live.
+No director turnover: Company is 14 years old with no director changes — suggests a very tight-knit founder team never broadened.

Succession & seller-readiness

88/100

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 84 years old. Natural succession window is now.
primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
secondary12+ year tenure: Director in role 14 years.
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%

Name	Shares	Voting rights	Nature of control	Notified
Mr Norman Macleod Individual · British · DOB 07/1942 · age 84	75–100%	75–100%	board control75-100% shares · 75-100% voting · board control	06/04/2016

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 →

Similar companies

Active · Retail · HS postcode area

Company	Est. value	Turnover	Net worth	Staff	Age	Opp	Director
HEBRIDEAN JEWELLERY LIMITED→ SC239987 · est 2002	—	—	£614.3k	—	23y	83	79y
A D MUNRO (HARRIS) LTD→ SC344202 · est 2008	—	—	£32.5k	—	17y	82	58y
D MACGILLIVRAY & CO LTD.→ SC323837 · est 2007	—	—	£336.2k	—	18y	82	61y
FLOOR TO FLOOR LIMITED→ SC316361 · est 2007	—	—	£38.9k	—	19y	81	64y
BAYHEAD SHOP LTD→ SC352329 · est 2008	—	—	£55.8k	—	17y	80	66y
CCW WORLD LIMITED→ SC235907 · est 2002	—	—	£431.2k	—	23y	80	77y
CHARLES MACLEOD LIMITED→ SC235886 · est 2002	—	—	£2.34M	—	23y	80	79y
COMSULTING LIMITED→ SC177759 · est 1997	—	—	£68.6k	—	28y	80	69y
CORRYAN TRADING LIMITED→ SC459781 · est 2013	—	—	£220.4k	—	12y	80	60y
FI WORLD LIMITED→ SC235906 · est 2002	—	—	£302.0k	—	23y	80	77y
ANGUS CAMPBELL LTD.→ SC162315 · est 1995	—	—	£1.03M	—	30y	79	70y
BUTH BHARRAIGH LIMITED→ SC461773 · est 2013	—	—	£81.5k	—	12y	79	63y

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

Statusactive

Typeltd

Incorporated2012-06-11

Jurisdictionscotland

Primary SIC47110 — Retail sale in non-specialised stores with food, beverages or tobacco predominating

Registered office

The Old School Knock

Point

Isle Of Lewis

HS2 0BW

Scotland

Filing status

Accounts

Next due: 2026-12-31

Last made up to: 2025-03-31

Confirmation statement

Next due: 2026-06-25

Last: 2025-06-11

Officers (1 active · 0 resigned)

MACLEOD, Norman→

director · ~84y · appointed 2012-06-11

View their other companies + combined net worth →

Active

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

Recent filings (30 total)

accounts-with-accounts-type-total-exemption-full

accounts · AA

2025-12-18

confirmation-statement-with-updates

confirmation-statement · CS01

2025-06-12