ATTY & SMART LIMITED

🌳Matureactive

08941466 · ltd · incorporated 2014-03-17

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.

🔒Estimated value

—

Upgrade to see

Turnover

—

year to Mar 2026

Net worth

—

book net assets

Opportunity

69/100

Strong

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What this business does

Primary activity: SIC 46440

Sector: Wholesale & retail

ALSO REGISTERED FOR

47910Retail sale via mail order houses or via Internet

Investor take

Pass (distressed without resilience)

Distressed active trading company — structural issues outweigh the discount.

Opportunity 69/100 (strong), bankability 65/100. High owner-dependency — earn-out structure likely required for clean transition. Share purchase looks the cleaner deal structure. Biggest value-creation lever: Resolve: Confirmation statement overdue. Annual confirmation statement not filed on time. Required statutory filing — overdue is a strong discipline signal. Most likely exit: share sale to pe / searcher (73/100).

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, 2 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

2 officers (2 active, 2 linked, 2 with DOB)

Ownership & PSC

2 active PSC(s) of 2 total, 2 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

69/100Strong

PassWatchWorth a lookStrongExceptional

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

Business quality

Adequate — check latest filings for context.

Acquirability

Strong succession / seller-readiness signals.

Risk profile

Some moderate concerns — review flags.

Signal strength

Good data coverage for analysis.

Key financials

2 years extracted from filed iXBRL accounts

Cash

—

Net Worth

—

Current Assets

—

Current Liabilities

—

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 102

Metric	2026-03-31	2025-03-31
Average employees	200	200

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

• 2 gazette
• 1 accounts

Last 90 days

filings

• 2 gazette
• 1 accounts

Last 180 days

filings

• 2 gazette
• 1 accounts

Counts from Companies House filing history.

Corporate timeline (20 events)Click to expand

2026-06-22
📄
gazette-filings-brought-up-to-date
gazette · DISS40
2026-06-19
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2026-06-16
📄
gazette-notice-compulsory
gazette · GAZ1
2025-06-30
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-05-17
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2023-09-26
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2023-03-13
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2022-03-24
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2021-03-26
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2019-12-11
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2019-04-18
📄
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2019-04-18
📄
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2019-04-18
📄
change-person-director-company-with-change-date
officers · CH01
2019-04-18
📄
change-person-director-company-with-change-date
officers · CH01
2018-12-10
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2018-12-04
📍
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2017-12-22
📄
accounts-with-accounts-type-total-exemption-full
accounts · AA
2014-03-17
🏢
Company incorporated
As ATTY & SMART LIMITED
2014-03-17
➕
MUTORO, Nicola Charlotte Mary appointed
director
2014-03-17
➕
SMART, Lucy Marian appointed
director

Owner dependency

86/100

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

+Two-director setup: Only two active directors — typical of owner-managed SMEs but limits succession.
+Founder name in company name: Company name contains director surname "SMART" — strong identity link between founder and business.
+Senior director age: Director aged approximately 63 — approaching natural succession window.
+No director turnover: Company is 12 years old with no director changes — suggests a very tight-knit founder team never broadened.

Succession & seller-readiness

64/100

Strong succession signal

Multiple signals suggest succession is on the horizon. Candidate for proactive outreach.

SIGNALS

primaryFounder aged 63+: Senior director is approximately 63. Approaching typical UK retirement age — succession thinking likely.
secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
secondary12+ year tenure: Director in role 12 years.

Red flags

1 high ·

Confirmation statement overdue

high

Annual confirmation statement not filed on time. Required statutory filing — overdue is a strong discipline signal.

Evidence: Next due: 2026-03-21

Shareholders & ownership

2 active beneficial owners

Name	Shares	Voting rights	Nature of control	Notified
Mrs Lucy Marian Smart Individual · British · DOB 09/1965 · age 61	25–50%	25–50%	board control25-50% shares · 25-50% voting · board control	06/04/2016
Mrs Nicola Charlotte Mary Mutoro Individual · British · DOB 07/1963 · age 63	25–50%	25–50%	board control25-50% shares · 25-50% voting · board control	06/04/2016

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

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Active · Wholesale & distribution · PO postcode area

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ATTIRETRENDS LIMITED→ 16522727 · est 2025 · no financials extracted	—	—	—	—	—	—	—
ATVEXA LTD→ 17074790 · est 2026 · no financials extracted	—	—	—	—	—	—	—
AURA CO SPORTS LTD→ 16654345 · est 2025 · no financials extracted	—	—	—	—	—	—	—
AUTUMNGRAM LTD→ 15977281 · est 2024 · no financials extracted	—	—	—	—	1y	—	—
AWDEV LTD→ 12620690 · est 2020 · no financials extracted	—	—	—	—	5y	—	—
B GRADE HUB LTD→ 16395191 · est 2025 · no financials extracted	—	—	—	—	1y	—	—
BAK SUPPLIERS LTD→ 16751152 · est 2025 · no financials extracted	—	—	—	—	—	—	—
BALTIC SAFETY PRODUCTS U.K. LIMITED→ 02794977 · est 1993 · no financials extracted	—	—	—	—	33y	—	—
BARFOOTS OF BOTLEY LIMITED→ 02383478 · est 1989 · no financials extracted	—	—	—	—	36y	—	—
BARNHAM TRADING POST LTD.→ 03318313 · est 1997 · no financials extracted	—	—	—	—	29y	—	—
BASELINE MARINE PRODUCTS LIMITED→ 02421654 · est 1989 · no financials extracted	—	—	—	—	36y	—	—
BAYTECH EUROPE LIMITED→ 06680650 · est 2008 · no financials extracted	—	—	—	—	17y	—	—

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

Incorporated2014-03-17

Jurisdictionengland-wales

Primary SIC46440 — SIC 46440

Registered office

Demar House 14 Church Road

East Wittering

Chichester

West Sussex

PO20 8PS

England

Filing status

Accounts

Next due: 2027-12-31

Last made up to: 2026-03-31

Confirmation statement

Next due: 2026-03-21OVERDUE

Last: 2025-03-07

Officers (2 active · 0 resigned)

MUTORO, Nicola Charlotte Mary→

director · ~63y · appointed 2014-03-17

View their other companies + combined net worth →

Active

SMART, Lucy Marian→

director · ~61y · appointed 2014-03-17

View their other companies + combined net worth →

Active

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