ESSENCE OF SCOTLAND LTD
Opportunity 72/100 (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: high (81/100)Strong data coverage across all sections. AI outputs should be trusted with minimal caveats.
Solid opportunity signal. Worth a dedicated memo and management meeting.
Key financials
2 years extracted from filed iXBRL accountsHover to see exact values · click legend to toggle series
Financials
Extracted from Companies House accounts · FRS 102| Metric | 2024-08-31 | 2023-08-31 |
|---|
Amounts extracted automatically from iXBRL. Fields left blank were not reported or not mapped. Values in GBP unless stated.
Recent activity
Corporate timeline (14 events)Click to expand
- 2024-09-10📄accounts-with-accounts-type-dormantaccounts · AA
- 2024-05-24📄accounts-with-accounts-type-dormantaccounts · AA
- 2023-08-23➖MCGOWAN, Christine Rose resigneddirector
- 2023-08-23📄termination-director-company-with-name-termination-dateofficers · TM01
- 2023-05-25📄accounts-with-accounts-type-dormantaccounts · AA
- 2022-04-26📄accounts-with-accounts-type-dormantaccounts · AA
- 2021-05-31📄accounts-with-accounts-type-dormantaccounts · AA
- 2020-06-23📄change-person-director-company-with-change-dateofficers · CH01
- 2020-06-23📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2020-03-16📄accounts-with-accounts-type-dormantaccounts · AA
- 2018-08-07🏢Company incorporatedAs ESSENCE OF SCOTLAND LTD
- 2018-08-07➕MCGOWAN, James appointeddirector
- 2018-08-07➕MCGOWAN, Christine Rose appointeddirector
- 2018-08-07📄incorporation-companyincorporation · NEWINC
Owner dependency
Material founder dependency. Consider a 2-3 year earn-out and build in a handover plan before completion.
- +Sole director: Only one active director — all governance concentrated on one person.
Succession & seller-readiness
Some succession indicators present. Worth watching; approach if sector/strategy fits.
- primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
Red flags
cleanShareholders & ownership
2 active beneficial owners| Name | Shares | Voting rights | Nature of control | Notified |
|---|---|---|---|---|
Mrs Christine Rose Mcgowan Individual · Scottish · DOB 09/1981 · age 45 | 25–50% | 25–50% | 25-50% shares · 25-50% voting | 07/08/2018 |
Mr James Mcgowan Individual · British · DOB 08/1973 · age 53 | 25–50% | 25–50% | 25-50% shares · 25-50% voting | 07/08/2018 |
From Companies House Persons with Significant Control filings. Share ranges are banded per the public PSC regime.
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 |
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 →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
Registered office
Filing status
Officers (1 active · 1 resigned)
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