J C AND A STEUART (TRUSTEES) LIMITED

🌳Matureactive

SC060987 · private-limited-guarant-nsc · incorporated 1976-10-25

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

approaching window · 12-months

Approaching a transaction window — refinance or sale event plausible in the next 12 months.

· Oldest live charge 31.3y old — refinance window within 12 months

🔒Estimated value

—

Upgrade to see

Turnover

—

year to Oct 2024

Net worth

—

book net assets

Opportunity

83/100

Exceptional

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What this business does

Primary activity: Solicitors

Sector: Professional, scientific & technical

Investor take

Pursue

Active trading company with a 70-year-old founder — textbook succession opportunity.

Opportunity 83/100 (exceptional), bankability 75/100. Strong seller-intent signal (63/100, director aged 70). Share purchase looks the cleaner deal structure. Biggest value-creation lever: Discharge stale live charges. 1 live charge(s) created 15+ years ago — likely paid but undischarged. Clean register. Most likely exit: share sale to pe / searcher (65/100).

🏦

Refinance opportunity

2 live charges · 2 lenders · oldest 31.3y

50/100

clean up first

Refinance viable after a tidy-up — address the highlighted items first.

· Oldest live charge is 31.3 years old — likely at or near maturity.
· Two lenders — manageable, but coordination required.
· Legal-friction score 38/100 — workable, but lender will want more DD.

Data confidence

Overall: high (83/100)

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

Lenders & charges

2 charges (2/2 with lender, 2/2 with type)

Directors & officers

62 officers (24 active, 62 linked, 58 with DOB)

Ownership & PSC

1 active PSC(s) of 1 total, 1 with control declared

Director network

10 connected companies via shared directors

Filing history

224 filings on record

Gazette notices

No matching gazette notices (standard for active companies)

Opportunity Score

83/100Exceptional

PassWatchWorth a lookStrongExceptional

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

Business quality

Active, clean filings, stable charge profile.

Acquirability

Strong succession / seller-readiness signals.

Risk profile

Few red flags.

Signal strength

100

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	2024-10-25	2023-10-25

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

Last 90 days

filings

Last 180 days

filing

• 1 officers

Counts from Companies House filing history.

Corporate timeline (119 events)Click to expand

2026-01-09
📄
change-person-director-company-with-change-date
officers · CH01
2025-10-06
📄
termination-director-company-with-name-termination-date
officers · TM01
2025-07-25
📄
accounts-with-accounts-type-dormant
accounts · AA
2025-05-31
➖
TAYLOR, Andrew Ross resigned
director
2025-01-21
📄
change-person-director-company-with-change-date
officers · CH01
2025-01-21
📄
change-person-director-company-with-change-date
officers · CH01
2024-12-30
📄
termination-director-company-with-name-termination-date
officers · TM01
2024-12-20
➖
LODGE, Lianne Margaret resigned
director
2024-07-19
📄
accounts-with-accounts-type-dormant
accounts · AA
2024-05-20
📄
termination-director-company-with-name-termination-date
officers · TM01
2024-02-29
➖
BLAIR, John Michael Greene resigned
director
2023-08-14
📄
termination-director-company-with-name-termination-date
officers · TM01
2023-07-31
➖
SMITH, David Christopher resigned
director
2023-06-12
📄
appoint-person-director-company-with-name-date
officers · AP01
2023-06-09
➕
MOWLEM, David Lonsdale appointed
director
2023-06-05
📄
change-person-director-company-with-change-date
officers · CH01
2023-04-13
📄
change-person-director-company-with-change-date
officers · CH01
2023-04-13
📄
change-person-director-company-with-change-date
officers · CH01
2023-04-13
📄
change-person-director-company-with-change-date
officers · CH01
2023-04-13
📄
change-person-director-company-with-change-date
officers · CH01
2023-03-28
📄
appoint-person-director-company-with-name-date
officers · AP01
2023-03-28
📄
appoint-person-director-company-with-name-date
officers · AP01
2023-03-28
📄
appoint-person-director-company-with-name-date
officers · AP01
2023-03-28
📄
appoint-person-director-company-with-name-date
officers · AP01
2023-03-17
📄
change-person-director-company-with-change-date
officers · CH01
2023-03-14
➕
MACRAE, Murray Ross appointed
director
2023-03-14
➕
TELFER, Alexander Robert appointed
director
2023-03-13
➕
LESLIE, Andrew Stuart appointed
director
2023-03-13
➕
TAYLOR, Andrew Ross appointed
director
2023-01-23
📄
termination-director-company-with-name-termination-date
officers · TM01
2023-01-22
➖
SOUTAR, Murray Duncan resigned
director
2023-01-09
📄
accounts-with-accounts-type-dormant
accounts · AA
2022-04-19
➕
NEWTON, Lois Elizabeth Anne appointed
director
2022-04-15
➖
REID, Isobell Ann resigned
director
2021-02-26
➖
HUNTER, Stewart Lindsay Wilson resigned
director
2020-09-24
➕
ADAMS, Eilidh Gillian appointed
director
2020-09-24
➕
DUNDAS, Nicola Jane appointed
director
2020-09-24
➕
WILLIAMS, Simon Jonathan Conon appointed
director
2020-09-24
➕
WRIGHT, Gillian Jane appointed
director
2020-03-01
➖
MILNE, David Bisset resigned
director
2020-03-01
➖
PAGET, Elspeth Mary resigned
director
2019-06-26
➕
GIBSON, Christopher Duncan appointed
director
2019-03-01
➕
LODGE, Lianne Margaret appointed
director
2019-02-28
➖
ANDERSON, Alistair Robert resigned
director
2018-12-31
➖
TURNBULL, Ian David Nelson resigned
director
2017-04-01
➕
HAMILTON, Colin Stuart appointed
director
2017-04-01
➕
REID, Isobell Ann appointed
director
2017-02-28
➖
MURRAY, Thomas Kenneth resigned
director
2016-10-03
➕
SOUTAR, Murray Duncan appointed
director
2016-09-01
➕
CAMERON, Fiona Jane appointed
director

Showing most recent 50 of 119 events

Owner dependency

73/100

High — earn-out structure required

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

FACTORS

-23 active directors: Broader management team in place — suggests transferable governance.
+Long-tenure founder: Senior director has been in place 32 years — deep operational knowledge concentrated in one person.
+Founder age: Director aged approximately 70 — succession pressure is live.
+Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.

Succession & seller-readiness

80/100

Likely off-market candidate

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

SIGNALS

primaryFounder aged 70+: Senior director is approximately 70 years old. Natural succession window is now.
primary20+ year tenure: Director in role 32 years. Very long tenure is a classic succession signal.
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

Gillespie Macandrew Llp is the ultimate parent — holding 75%+ shares. This company sits inside their group.

🏛️

Gillespie Macandrew Llp

Corporate parent · holds 75-100% shares · board control

ultimate parent

⬇

J C AND A STEUART (TRUSTEES) LIMITED

This company · SC060987

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%

Name	Shares	Voting rights	Nature of control	Notified
Gillespie Macandrew Llp Corporate entity	75–100%	75–100%	board control75-100% shares · 75-100% voting · board control	06/04/2016

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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AJ LYON LIMITED→ SC344464 · est 2008 · no financials extracted	—	—	—	—	17y	—	—
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ALDEN BUSINESS CONSULTING LTD→ SC523522 · est 2016 · no financials extracted	—	—	—	—	10y	—	—
ALDERSTONE ACCOUNTANCY LIMITED→ SC646904 · est 2019 · no financials extracted	—	—	—	—	6y	—	—
ALERT NOT ALARMED ENTERPRISES LIMITED→ SC585191 · est 2018 · no financials extracted	—	—	—	—	8y	—	—
ALEX QUINN & PARTNERS LTD.→ SC275265 · est 2004 · no financials extracted	—	—	—	—	21y	—	—
ALEX WAYNE LTD→ SC834832 · est 2025 · no financials extracted	—	—	—	—	1y	—	—

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

Typeprivate-limited-guarant-nsc

Incorporated1976-10-25

Jurisdictionscotland

Primary SIC69102 — Solicitors

Registered office

5 Atholl Crescent

Edinburgh

Midlothian

EH3 8EJ

Filing status

Accounts

Next due: 2026-07-25

Last made up to: 2024-10-25

Confirmation statement

Next due: 2026-10-06

Last: 2025-09-22