COST2BUILD TRADE WINDOWS LTD

💤Zombieactive

SC604074 · ltd · incorporated 2018-08-01

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 Jan 2025

Net worth

£-50.0k

book net assets

Opportunity

74/100

Strong

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What this business does

Primary activity: SIC 46730

Sector: Wholesale & retail

Investor take

Pass (distressed without resilience)

Distressed active trading company — structural issues outweigh the discount.

Opportunity 74/100 (strong), bankability 85/100. 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: distressed disposal / insolvency (65/100).

🏦

Refinance opportunity

1 live charge · oldest 7.7y

45/100

under pressure

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

· Oldest live charge is 7.7 years old — likely at or near maturity.
· Single lender — cleanest path to refinance.
· Distress signals active — lender appetite narrows.

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, 1 SIC codes, incorporation date

100

Financials

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

Lenders & charges

1 charges (1/1 with lender, 1/1 with type)

Directors & officers

5 officers (1 active, 5 linked, 4 with DOB)

Ownership & PSC

1 active PSC(s) of 3 total, 3 with control declared

Director network

Network not yet resolved

Filing history

38 filings on record

Gazette notices

No matching gazette notices (standard for active companies)

Opportunity Score

74/100Strong

PassWatchWorth a lookStrongExceptional

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

Business quality

Adequate — check latest filings for context.

Acquirability

Some acquirability indicators.

Risk profile

Few red flags.

Signal strength

100

Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · accounting standard not declared

Negative net assets

Liabilities exceed assets by £50,000

Key financials

2 years extracted from filed iXBRL accounts

Cash

—

Net Worth

-£50k

↑ 53% YoY

Current Assets

£0

Current Liabilities

—

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown

Metric	2025-01-31	2024-01-31
Total assets	£0	£-7.9k
Current assets	£0	£0
Net assets	£-50.0k	£-105.9k

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

Recent activity

Last 30 days

filings

Last 90 days

filings

Last 180 days

filings

• 2 gazette
• 1 accounts

Counts from Companies House filing history.

Corporate timeline (30 events)Click to expand

2026-01-17
📄
gazette-filings-brought-up-to-date
gazette · DISS40
2026-01-14
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2025-12-30
📄
gazette-notice-compulsory
gazette · GAZ1
2025-08-04
➕
GALLOWAY, Scott appointed
director
2025-08-04
➖
SPENCE, Conar resigned
director
2025-08-04
📄
appoint-person-director-company-with-name-date
officers · AP01
2025-08-04
📄
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC01
2025-08-04
📄
termination-director-company-with-name-termination-date
officers · TM01
2025-08-04
📄
cessation-of-a-person-with-significant-control
persons-with-significant-control · PSC07
2024-10-31
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2023-08-12
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2023-08-12
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2023-07-28
📄
gazette-filings-brought-up-to-date
gazette · DISS40
2023-07-27
➖
GALLOWAY, Hannah resigned
secretary
2023-07-27
📄
termination-secretary-company-with-name-termination-date
officers · TM02
2023-01-11
📄
dissolved-compulsory-strike-off-suspended
dissolution · DISS16(SOAS)
2022-12-27
📄
gazette-notice-compulsory
gazette · GAZ1
2021-11-15
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2021-10-20
📄
gazette-filings-brought-up-to-date
gazette · DISS40
2021-10-19
📄
gazette-notice-compulsory
gazette · GAZ1
2020-03-25
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2020-03-23
🔓
Charge satisfied #1
2019-07-12
➖
SMITH, Tommy resigned
director
2019-01-20
➕
GALLOWAY, Hannah appointed
secretary
2019-01-20
➖
GALLOWAY, Hannah resigned
director
2019-01-20
➕
SMITH, Tommy appointed
director
2019-01-20
➕
SPENCE, Conar appointed
director
2018-08-21
🔒
Charge registered #1
Lender: Bibby Factors Scotland LTD
2018-08-01
🏢
Company incorporated
As COST2BUILD TRADE WINDOWS LTD
2018-08-01
➕
GALLOWAY, Hannah appointed
director

Owner dependency

75/100

High — earn-out structure required

Material founder dependency. Consider a 2-3 year earn-out and build in a handover plan before completion.

FACTORS

+Sole director: Only one active director — all governance concentrated on one person.

Succession & seller-readiness

45/100

Moderate signal

Some succession indicators present. Worth watching; approach if sector/strategy fits.

SIGNALS

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

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

Name	Shares	Voting rights	Nature of control	Notified
Mr Scott Galloway Individual · Scottish · DOB 08/1986 · age 40	—	—	sig. influencesignificant influence	04/08/2025

2 historic (ceased) PSCs

Mr Conar Spenceceased 04/08/2025· significant influence
Mrs Hannah Gallowayceased 20/01/2019· 75-100% shares · 75-100% voting · board control

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

Similar companies

Active · Wholesale & distribution · DG postcode area

Company	Est. value	Turnover	Net worth	Staff	Age	Opp	Director
ABSOLUTE VITAMINS LIMITED→ SC787572 · est 2023 · no financials extracted	—	—	—	—	2y	—	—
ARLA FOODS NAIRN LIMITED→ SC188780 · est 1998 · no financials extracted	—	—	—	—	27y	—	—
BALTUS LIMITED→ SC505940 · est 2015 · no financials extracted	—	—	—	—	10y	—	—
BORDERS GOURMET LIMITED→ SC407944 · est 2011 · no financials extracted	—	—	—	—	14y	—	—
BRIGSTON & CO WHOLESALE LIMITED→ SC623627 · est 2019 · no financials extracted	—	—	—	—	7y	—	—
DES SAINTS & TRADE LIMITED→ SC871117 · est 2025 · no financials extracted	—	—	—	—	—	—	—
ETB TECHNOLOGIES LIMITED→ SC224120 · est 2001 · no financials extracted	—	—	—	—	24y	—	—
GRT MACHINERY LIMITED→ SC482582 · est 2014 · no financials extracted	—	—	—	—	11y	—	—
HALL'S OF SCOTLAND LIMITED→ SC076842 · est 1981 · no financials extracted	—	—	—	—	44y	—	—
HALLS DIRECT LIMITED→ SC439707 · est 2013 · no financials extracted	—	—	—	—	13y	—	—
HILLOWTON EGGS LTD→ SC800273 · est 2024 · no financials extracted	—	—	—	—	2y	—	—
HOWND CLOTHING LIMITED→ SC854799 · est 2025 · no financials extracted	—	—	—	—	—	—	—

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

Incorporated2018-08-01

Jurisdictionscotland

Primary SIC46730 — SIC 46730

Registered office

Unit 3 Unit 3 Holm Industrial Estate

Moffat

DG10 9JU

United Kingdom

Filing status

Accounts

Next due: 2026-10-31

Last made up to: 2025-01-31

Confirmation statement

Next due: 2026-08-18

Last: 2025-08-04

Officers (1 active · 4 resigned)

GALLOWAY, Scott→

director · ~40y · appointed 2025-08-04

View their other companies + combined net worth →

Active

GALLOWAY, Hannah→

secretary · appointed 2019-01-20 · resigned 2023-07-27

Resigned

GALLOWAY, Hannah→

director · ~38y · appointed 2018-08-01 · resigned 2019-01-20

Resigned

SMITH, Tommy→

director · ~34y · appointed 2019-01-20 · resigned 2019-07-12

Resigned

SPENCE, Conar→

director · ~35y · appointed 2019-01-20 · resigned 2025-08-04

Resigned

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

Mortgages & charges

Total charges

Outstanding

Active lenders

Status:Lender:1 of 1 shown

			Type	Properties
	satisfied	Bibby Financial Services Bibby Factors Scotland LTD	A registered charge	—	21/08/2018	23/03/2020

Recent filings (38 total)

gazette-filings-brought-up-to-date

gazette · DISS40

2026-01-17

accounts-with-accounts-type-micro-entity

accounts · AA

2026-01-14

gazette-notice-compulsory

gazette · GAZ1

2025-12-30

appoint-person-director-company-with-name-date

officers · AP01

2025-08-04

confirmation-statement-with-updates

confirmation-statement · CS01

2025-08-04

notification-of-a-person-with-significant-control

persons-with-significant-control · PSC01

2025-08-04

termination-director-company-with-name-termination-date

officers · TM01

2025-08-04

cessation-of-a-person-with-significant-control

persons-with-significant-control · PSC07

2025-08-04

confirmation-statement-with-no-updates

confirmation-statement · CS01

2025-07-13

accounts-with-accounts-type-micro-entity

accounts · AA

2024-10-31

confirmation-statement-with-no-updates

confirmation-statement · CS01

2024-07-15

accounts-with-accounts-type-micro-entity

accounts · AA

2023-08-12

accounts-with-accounts-type-micro-entity

accounts · AA

2023-08-12

gazette-filings-brought-up-to-date

gazette · DISS40

2023-07-28

confirmation-statement-with-no-updates

confirmation-statement · CS01

2023-07-27