ABACUS SIGMA LIMITED

💤Zombieactive
NI028021 · ltd · incorporated 1993-12-15
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 Mar 2025
Net worth
£-1.7k
book net assets
Opportunity
76/100
Strong
🔔
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What this business does
Primary activity: Buying and selling of own real estate
Sector: Real estate
ALSO REGISTERED FOR
  • 70229Management consultancy activities other than financial management
Investor take
Pass (distressed without resilience)
Distressed property-backed borrower — structural issues outweigh the discount.

Opportunity 76/100 (strong), bankability 80/100. Strong seller-intent signal (83/100, director aged 69). Share purchase looks the cleaner deal structure. Biggest value-creation lever: Resolve: 1 insolvency-related filing on record. Filings relating to insolvency, liquidation, or administration exist in the company's history. Review before proceeding. Most likely exit: share sale to pe / searcher (73/100).

🏦

Refinance opportunity

3 live charges · oldest 24.0y

45/100
under pressure

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

  • · Oldest live charge is 24.0 years old — likely at or near maturity.
  • · Single lender — cleanest path to refinance.
  • · Distress signals active — lender appetite narrows.

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, 2 SIC codes, incorporation date
100
Financials
2 years of iXBRL accounts extracted (YoY deltas available) + narrative notes parsed
75
Lenders & charges
3 charges (3/3 with lender, 3/3 with type)
90
Directors & officers
3 officers (2 active, 3 linked, 2 with DOB)
83
Ownership & PSC
2 active PSC(s) of 2 total, 2 with control declared
90
Director network
1 connected companies via shared directors
48
Filing history
92 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
76/100Strong
PassWatchWorth a lookStrongExceptional 

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

Business quality
70
Active, clean filings, stable charge profile.
Acquirability
80
Strong succession / seller-readiness signals.
Risk profile
67
Some moderate concerns — review flags.
Signal strength
100
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · FRS 105 (micro)
Negative net assets
Liabilities exceed assets by £1,668

Key financials

2 years extracted from filed iXBRL accounts
Cash
Net Worth
-£2k
↓ 26% YoY
Current Assets
£36
↓ 29% YoY
Current Liabilities
-£2k-£1k-£980-£637-£293£51Mar 2024Mar 2025

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 105 (micro)
Metric2025-03-312024-03-31
Total assets£-1.1k£-1.3k
Current assets£36£51
Net assets£-1.7k£-1.3k

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
3
filings
  • 2 confirmation-statement
  • 1 accounts
Counts from Companies House filing history.
Corporate timeline (23 events)Click to expand
  1. 2025-12-23
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  2. 2025-01-14
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  3. 2023-12-12
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  4. 2023-09-06
    📄
    change-person-director-company-with-change-date
    officers · CH01
  5. 2023-09-06
    📄
    change-person-secretary-company-with-change-date
    officers · CH03
  6. 2023-03-22
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  7. 2023-01-09
    📍
    change-registered-office-address-company-with-date-old-address-new-address
    address · AD01
  8. 2021-10-29
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  9. 2021-03-19
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  10. 2019-12-19
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  11. 2018-12-21
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  12. 2017-12-29
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  13. 2017-12-29
    📄
    capital-statement-capital-company-with-date-currency-figure
    capital · SH19
  14. 2017-12-29
    📄
    legacy
    capital · SH20
  15. 2017-12-29
    ⚠️
    legacy
    insolvency · CAP-SS
  16. 2016-01-04
    WAY, Jennifer resigned
    director
  17. 2002-04-15
    🔒
    Charge registered #3
    Lender: Ulster Bank Limited
  18. 2002-04-15
    🔒
    Charge registered #2
    Lender: Ulster Bank Limited
  19. 2002-04-15
    🔒
    Charge registered #1
    Lender: Ulster Bank Limited
  20. 1993-12-15
    🏢
    Company incorporated
    As ABACUS SIGMA LIMITED
  21. 1993-12-15
    HEATH, Audrey appointed
    secretary
  22. 1993-12-15
    HEATH, Michael John appointed
    director
  23. 1993-12-15
    WAY, Jennifer appointed
    director

Owner dependency

100/100
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
  • +Sole director: Only one active director — all governance concentrated on one person.
  • +Long-tenure founder: Senior director has been in place 32 years — deep operational knowledge concentrated in one person.
  • +Founder age: Director aged approximately 69 — succession pressure is live.

Succession & seller-readiness

95/100
Likely off-market candidate

Strong acquirability signals converging. Worth approaching directly — this is how off-market deals start.

SIGNALS
  • primaryFounder aged 63+: Senior director is approximately 69. Approaching typical UK retirement age — succession thinking likely.
  • primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
  • primary20+ year tenure: Director in role 32 years. Very long tenure is a classic succession signal.
  • secondaryStable-but-static management: Company is 32 years old and no new directors in the last 3 years — succession not yet being planned internally.
  • supportingClean filings + long tenure: Disciplined long-tenure operator — classic lifestyle-business pattern that often sells quietly.

Red flags

1 high ·
1 insolvency-related filing on record
high

Filings relating to insolvency, liquidation, or administration exist in the company's history. Review before proceeding.

Evidence: 2017-12-29: legacy

Shareholders & ownership

2 active beneficial owners
NameSharesVoting rightsNature of controlNotified
Michael Heath
Individual · British · DOB 09/1957 · age 69
5075%
50–75%50-75% shares · 50-75% voting06/04/2016
Audrey Heath
Individual · British · DOB 11/1960 · age 66
2550%
25–50%25-50% shares · 25-50% voting06/04/2016

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

10 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
Incorporated1993-12-15
Jurisdictionnorthern-ireland
Primary SIC68100 — Buying and selling of own real estate

Registered office

12 Ardara Elms
Comber
Newtownards
BT23 5UD
Northern Ireland

Filing status

Accounts
Next due: 2026-12-31
Last made up to: 2025-03-31
Confirmation statement
Next due: 2027-01-19
Last: 2026-01-05

Officers (2 active · 1 resigned)

HEATH, Audrey
secretary · appointed 1993-12-15
View their other companies + combined net worth →
Active
HEATH, Michael John
director · ~69y · appointed 1993-12-15
View their other companies + combined net worth →
Active
WAY, Jennifer
director · ~77y · appointed 1993-12-15 · resigned 2016-01-04
Resigned

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

Mortgages & charges

3
Total charges
3
Outstanding
1
Active lenders
Status:Lender:3 of 3 shown
TypeProperties
outstanding
NatWest Group
Ulster Bank Limited
Mortgage or charge1 property15/04/2002
outstanding
NatWest Group
Ulster Bank Limited
Mortgage or charge1 property15/04/2002
outstanding
NatWest Group
Ulster Bank Limited
Mortgage or charge1 property15/04/2002
Click column headers to sort. Use filters above to narrow by status and lender.

Recent filings (92 total)

confirmation-statement-with-no-updates
confirmation-statement · CS01
2026-01-13
confirmation-statement-with-no-updates
confirmation-statement · CS01
2026-01-13
accounts-with-accounts-type-micro-entity
accounts · AA
2025-12-23
accounts-with-accounts-type-micro-entity
accounts · AA
2025-01-14
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-01-06
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-01-11
accounts-with-accounts-type-micro-entity
accounts · AA
2023-12-12
change-person-director-company-with-change-date
officers · CH01
2023-09-06
change-person-secretary-company-with-change-date
officers · CH03
2023-09-06
accounts-with-accounts-type-micro-entity
accounts · AA
2023-03-22
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-01-09
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2023-01-09
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-01-05
accounts-with-accounts-type-micro-entity
accounts · AA
2021-10-29
accounts-with-accounts-type-micro-entity
accounts · AA
2021-03-19