NITEO DEVELOPMENT LTD

💤Zombieactive
SC637340 · ltd · incorporated 2019-07-30
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 Jul 2024
Net worth
£329.6k
book net assets
Opportunity
72/100
Strong
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What this business does
Primary activity: Management consultancy activities other than financial management
Sector: Professional, scientific & technical
Investor take
Pursue
Strong opportunity: asset-holding vehicle with strong profile and bankable structure.

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: Cash flow review and working-capital discipline. Cash down -61% YoY — forensic review of receivables, stock turns, and creditor days. Most likely exit: share sale to pe / searcher (58/100).

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
Confirmed no charges registered
85
Directors & officers
2 officers (1 active, 2 linked, 2 with DOB)
90
Ownership & PSC
1 active PSC(s) of 1 total, 1 with control declared
90
Director network
1 connected companies via shared directors
48
Filing history
14 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
72/100Strong
PassWatchWorth a lookStrongExceptional 

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

Business quality
65
Adequate — check latest filings for context.
Acquirability
55
Some acquirability indicators.
Risk profile
85
Few red flags.
Signal strength
90
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · accounting standard not declared
Positive net assets
Net assets £329,634
Net assets shrinking
Down £15,572 YoY
Cash draining
Cash down 61% YoY
Cash YoY
-61%
Year on year

Key financials

2 years extracted from filed iXBRL accounts
Cash
£106k
↓ 61% YoY
Net Worth
£330k
↓ 4.5% YoY
Current Assets
£351k
↓ 8.6% YoY
Current Liabilities
£0£77k£154k£230k£307k£384kJul 2023Jul 2024

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown
Metric2024-07-312023-07-31
Total assets£329.6k£347.9k
Current assets£350.9k£384.1k
Cash£105.9k£271.8k
Debtors£245.0k£112.2k
Net assets£329.6k£345.2k

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
1
filing
  • 1 officers
Counts from Companies House filing history.
Corporate timeline (12 events)Click to expand
  1. 2025-11-18
    📄
    termination-director-company-with-name-termination-date
    officers · TM01
  2. 2025-11-09
    SMITH, Euan Mark Edward resigned
    director
  3. 2025-04-30
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  4. 2024-04-29
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  5. 2023-04-26
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  6. 2022-04-12
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  7. 2021-04-20
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  8. 2019-10-08
    SMITH, Euan Mark Edward appointed
    director
  9. 2019-10-08
    📄
    appoint-person-director-company-with-name-date
    officers · AP01
  10. 2019-07-30
    🏢
    Company incorporated
    As NITEO DEVELOPMENT LTD
  11. 2019-07-30
    SMITH, Fiona Lucy appointed
    director
  12. 2019-07-30
    📄
    incorporation-company
    incorporation · NEWINC

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 · dominant holder ≥75%
NameSharesVoting rightsNature of controlNotified
Mrs Fiona Lucy Smith
Individual · British · DOB 05/1971 · age 55
75100%
75–100%board control75-100% shares · 75-100% voting · board control30/07/2019

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

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.

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Company details

Statusactive
Typeltd
Incorporated2019-07-30
Jurisdictionscotland
Primary SIC70229 — Management consultancy activities other than financial management

Registered office

Unit 2 Scott's Road
Hatston Industrial Estate
Kirkwall
Orkney
KW15 1GR
United Kingdom

Filing status

Accounts
Next due: 2026-04-30
Last made up to: 2024-07-31
Confirmation statement
Next due: 2026-08-12
Last: 2025-07-29

Officers (1 active · 1 resigned)

SMITH, Fiona Lucy
director · ~55y · appointed 2019-07-30
View their other companies + combined net worth →
Active
SMITH, Euan Mark Edward
director · ~59y · appointed 2019-10-08 · resigned 2025-11-09
Resigned

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

Recent filings (14 total)

termination-director-company-with-name-termination-date
officers · TM01
2025-11-18
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-08-11
accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-04-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-07-29
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-04-29
confirmation-statement-with-updates
confirmation-statement · CS01
2023-07-31
accounts-with-accounts-type-total-exemption-full
accounts · AA
2023-04-26
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-07-29
accounts-with-accounts-type-total-exemption-full
accounts · AA
2022-04-12
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-08-04
accounts-with-accounts-type-total-exemption-full
accounts · AA
2021-04-20
confirmation-statement-with-no-updates
confirmation-statement · CS01
2020-08-08
appoint-person-director-company-with-name-date
officers · AP01
2019-10-08
incorporation-company
incorporation · NEWINC
2019-07-30