EUROPEAN TUBES LIMITED

📉Decliningactive
02276395 · ltd · incorporated 1988-07-12
Investment thesis
Established operating company — standard diligence applies, no dominant angle.
Why interesting: Live, filing, normal profile.
Why risky: No standout signals in either direction.
Opportunity decay
drifting distress · 6-months
Drifting toward distress — expect more negotiability in 3–6 months, but also more friction.
  • · Lifecycle stage drifting downward
  • · Currently "declining"
🔒Estimated value
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Turnover
year to Dec 2024
Net worth
book net assets
Opportunity
83/100
Exceptional
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What this business does
Primary activity: SIC 46720
Sector: Wholesale & retail
Investor take
Pursue
Leverage-led grower. Family succession underway — not a classic acquisition target.

Opportunity 83/100 (exceptional), bankability 67/100. Same-surname younger director in place — likely family handover, not open to sale. Share purchase looks the cleaner deal structure. Biggest value-creation lever: Consolidate lender relationships. 3 distinct lenders creates friction — refinance into single-lender structure for cleaner diligence. Most likely exit: strategic trade sale (78/100).

🏦

Refinance opportunity

4 live charges · 3 lenders · oldest 37.3y

35/100
too messy

Refinance path is blocked by complexity. Rethink structure or expect bespoke, expensive terms.

  • · Oldest live charge is 37.3 years old — likely at or near maturity.
  • · 3 lenders named — inter-creditor friction likely.
  • · Legal-friction score 35/100 — workable, but lender will want more DD.

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
75
Lenders & charges
4 charges (4/4 with lender, 4/4 with type)
90
Directors & officers
6 officers (5 active, 6 linked, 5 with DOB)
87
Ownership & PSC
1 active PSC(s) of 2 total, 2 with control declared
90
Director network
2 connected companies via shared directors
51
Filing history
116 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
🔒Estimated company valuation

Sector-multiple EBITDA, turnover, and NAV-proxy valuation range with confidence tier — derived from extracted iXBRL financials.

Available from the Pro tier upwards.

See pricing →
Opportunity Score
83/100Exceptional
PassWatchWorth a lookStrongExceptional 

Strong composite across quality, acquirability, and risk. High-priority target — progress to serious diligence.

Business quality
70
Active, clean filings, stable charge profile.
Acquirability
85
Strong succession / seller-readiness signals.
Risk profile
85
Few red flags.
Signal strength
100
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · FRS 102
Profitable
Profit before tax £1,409,741

Key financials

2 years extracted from filed iXBRL accounts
Cash
Net Worth
Current Assets
Current Liabilities
£0£0£0£0£0£0Dec 2023Dec 2024

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 102
Metric2024-12-312023-12-31
Profit before tax£1.41M£1.95M
Average employees343100

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

🔒Filing-note intelligence

2 signals 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
3
filings
  • 2 officers
  • 1 confirmation-statement
Last 90 days
3
filings
  • 2 officers
  • 1 confirmation-statement
Last 180 days
3
filings
  • 2 officers
  • 1 confirmation-statement
Counts from Companies House filing history.
Corporate timeline (25 events)Click to expand
  1. 2026-06-17
    📄
    change-person-director-company-with-change-date
    officers · CH01
  2. 2026-06-17
    📄
    change-person-director-company-with-change-date
    officers · CH01
  3. 2025-12-23
    📄
    appoint-person-director-company-with-name-date
    officers · AP01
  4. 2025-12-23
    📄
    appoint-person-director-company-with-name-date
    officers · AP01
  5. 2025-12-16
    GRATTON, Ryan Kevin appointed
    director
  6. 2025-12-16
    GRATTON, Steven Charles appointed
    director
  7. 2025-09-30
    📄
    accounts-with-accounts-type-full
    accounts · AA
  8. 2024-09-30
    📄
    accounts-with-accounts-type-full
    accounts · AA
  9. 2023-09-28
    📄
    accounts-with-accounts-type-full
    accounts · AA
  10. 2022-09-30
    📄
    accounts-with-accounts-type-small
    accounts · AA
  11. 2021-09-30
    📄
    accounts-with-accounts-type-small
    accounts · AA
  12. 2020-12-22
    📄
    accounts-with-accounts-type-small
    accounts · AA
  13. 2019-09-27
    📄
    accounts-with-accounts-type-small
    accounts · AA
  14. 2018-06-21
    📄
    accounts-with-accounts-type-small
    accounts · AA
  15. 2017-10-03
    📄
    accounts-with-accounts-type-small
    accounts · AA
  16. 2017-07-10
    📄
    notification-of-a-person-with-significant-control
    persons-with-significant-control · PSC02
  17. 2017-07-10
    📄
    cessation-of-a-person-with-significant-control
    persons-with-significant-control · PSC07
  18. 2017-05-15
    🔒
    Charge registered #4
    Lender: The Royal Bank of Scotland PLC
  19. 2017-02-03
    🔒
    Charge registered #3
    Lender: European Tubes Group Limited
  20. 2012-02-02
    PAGNAM, Stephen resigned
    director
  21. 2011-06-11
    🔓
    Charge satisfied #1
  22. 2010-10-07
    FLANNERY, Victoria Diane appointed
    director
  23. 2001-10-11
    🔒
    Charge registered #2
    Lender: The Royal Bank of Scotland Commercial Services Limited
  24. 1989-03-23
    🔒
    Charge registered #1
    Lender: The Royal Bank of Scotland PLC
  25. 1988-07-12
    🏢
    Company incorporated
    As EUROPEAN TUBES LIMITED

Owner dependency

66/100
High — earn-out structure required

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

FACTORS
  • -4 active directors: Broader management team in place — suggests transferable governance.
  • +Long-tenure founder: Senior director has been in place 16 years — deep operational knowledge concentrated in one person.
  • +Senior director age: Director aged approximately 63 — approaching natural succession window.
  • +Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.

Succession & seller-readiness

23/100
No succession signal

No meaningful acquirability indicators from public data.

SIGNALS
  • primaryFamily succession underway: Not a takeover target — GRATTON, Ryan Kevin (same surname) appointed 2025-12-16. Pattern consistent with intra-family handover.
  • primaryFounder aged 63+: Senior director is approximately 63. Approaching typical UK retirement age — succession thinking likely.
  • secondary12+ year tenure: Director in role 16 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.)

Group structure

European Tubes Group Limited is the ultimate parent — holding 75%+ shares. This company sits inside their group.

🏛️
European Tubes Group Limited
Corporate parent · holds 75-100% shares
ultimate parent
EUROPEAN TUBES LIMITED
This company · 02276395

Parent relationships inferred from Persons with Significant Control filings. Full subsidiary tree requires reverse-lookup (coming).

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%
NameSharesVoting rightsNature of controlNotified
European Tubes Group Limited
Corporate entity
75100%
75-100% shares09/01/2017
1 historic (ceased) PSC
  • Mr. Kevin Charles Grattonceased 09/01/2017· 25-50% shares · 25-50% voting · board control

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

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
Incorporated1988-07-12
Jurisdictionengland-wales
Primary SIC46720 — SIC 46720

Registered office

Unit 9 Pagefield Industrial Estate
Miry Lane
Wigan
Lancashire
WN6 7LA

Filing status

Accounts
Next due: 2026-09-30
Last made up to: 2024-12-31
Confirmation statement
Next due: 2027-07-16
Last: 2026-07-02

Officers (5 active · 1 resigned)

GRATTON, Kevin Charles, Mr.
secretary
View their other companies + combined net worth →
Active
FLANNERY, Victoria Diane
director · ~54y · appointed 2010-10-07
View their other companies + combined net worth →
Active
GRATTON, Kevin Charles, Mr.
director · ~63y
View their other companies + combined net worth →
Active
GRATTON, Ryan Kevin
director · ~32y · appointed 2025-12-16
View their other companies + combined net worth →
Active
GRATTON, Steven Charles
director · ~37y · appointed 2025-12-16
View their other companies + combined net worth →
Active
PAGNAM, Stephen
director · ~65y · resigned 2012-02-02
Resigned

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

Mortgages & charges

4
Total charges
3
Outstanding
2
Active lenders
Status:Lender:4 of 4 shown
TypeProperties
outstanding
Lloyds Banking Group
The Royal Bank of Scotland PLC
A registered charge15/05/2017
outstanding
European Tubes Group
European Tubes Group Limited
A registered charge03/02/2017
outstanding
Lloyds Banking Group
The Royal Bank of Scotland Commercial Services Limited
Fixed and floating charge1 property11/10/2001
satisfied
Lloyds Banking Group
The Royal Bank of Scotland PLC
Debenture1 property23/03/198911/06/2011
Click column headers to sort. Use filters above to narrow by status and lender.

Recent filings (116 total)

confirmation-statement-with-updates
confirmation-statement · CS01
2026-07-02
change-person-director-company-with-change-date
officers · CH01
2026-06-17
change-person-director-company-with-change-date
officers · CH01
2026-06-17
appoint-person-director-company-with-name-date
officers · AP01
2025-12-23
appoint-person-director-company-with-name-date
officers · AP01
2025-12-23
accounts-with-accounts-type-full
accounts · AA
2025-09-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-07-02
accounts-with-accounts-type-full
accounts · AA
2024-09-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-07-02
accounts-with-accounts-type-full
accounts · AA
2023-09-28
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-07-14
accounts-with-accounts-type-small
accounts · AA
2022-09-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-07-15
accounts-with-accounts-type-small
accounts · AA
2021-09-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-07-02