REARO SUPPLIES LIMITED

🌳Matureactive
SC061616 · ltd · incorporated 1977-02-02
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
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Turnover
year to Jun 2025
Net worth
£1.60M
book net assets
Opportunity
73/100
Strong
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What this business does
Primary activity: SIC 46719
Sector: Wholesale & retail
Investor take
Pursue
Strong opportunity: active trading company with strong profile and acceptable with review structure.

Opportunity 73/100 (strong), bankability 57/100. Strong seller-intent signal (70/100, director aged 59). Biggest value-creation lever: Consolidate lender relationships. 3 distinct lenders creates friction — refinance into single-lender structure for cleaner diligence. Most likely exit: share sale to pe / searcher (73/100).

🏦

Refinance opportunity

8 live charges · 3 lenders · oldest 47.0y

15/100
under pressure

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

  • · Oldest live charge is 47.0 years old — likely at or near maturity.
  • · 3 lenders named — inter-creditor friction likely.
  • · Cashflow trend is negative — lender view likely cautious.

Data confidence

Overall: high (81/100)

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
8 charges (8/8 with lender, 8/8 with type)
90
Directors & officers
5 officers (2 active, 5 linked, 4 with DOB)
86
Ownership & PSC
1 active PSC(s) of 1 total, 1 with control declared
90
Director network
6 connected companies via shared directors
63
Filing history
104 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
73/100Strong
PassWatchWorth a lookStrongExceptional 

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

Business quality
60
Adequate — check latest filings for context.
Acquirability
80
Strong succession / seller-readiness signals.
Risk profile
66
Some moderate concerns — review flags.
Signal strength
100
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · accounting standard not declared
Positive net assets
Net assets £1,601,726
Cash draining
Cash down 90% YoY
Cash YoY
-90%
Year on year

Key financials

2 years extracted from filed iXBRL accounts
Cash
£31k
↓ 90% YoY
Net Worth
£1.6m
↑ 3.7% YoY
Current Assets
£1.7m
↓ 3.3% YoY
Current Liabilities
£0£357k£714k£1.1m£1.4m£1.8mJun 2024Jun 2025

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown
Metric2025-06-302024-06-30
Total assets£1.70M£1.56M
Current assets£1.73M£1.78M
Cash£30.7k£306.7k
Debtors£1.58M£1.35M
Net assets£1.60M£1.54M

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

🔒Filing-note intelligence

3 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
0
filings
Last 90 days
0
filings
Last 180 days
1
filing
  • 1 accounts
Counts from Companies House filing history.
Corporate timeline (31 events)Click to expand
  1. 2026-02-02
    📄
    accounts-with-accounts-type-small
    accounts · AA
  2. 2025-12-11
    📄
    termination-director-company-with-name-termination-date
    officers · TM01
  3. 2025-12-11
    📄
    termination-secretary-company-with-name-termination-date
    officers · TM02
  4. 2025-12-10
    📄
    termination-director-company-with-name-termination-date
    officers · TM01
  5. 2025-09-18
    MERCER, Cissie Anderson resigned
    secretary
  6. 2025-09-18
    MERCER, Cissie Anderson resigned
    director
  7. 2025-09-18
    MERCER, James resigned
    director
  8. 2025-03-06
    📄
    accounts-with-accounts-type-small
    accounts · AA
  9. 2024-03-20
    📄
    accounts-with-accounts-type-small
    accounts · AA
  10. 2023-01-25
    📄
    accounts-with-accounts-type-small
    accounts · AA
  11. 2022-10-10
    📄
    auditors-resignation-company
    auditors · AUD
  12. 2022-01-28
    📄
    accounts-with-accounts-type-small
    accounts · AA
  13. 2021-03-09
    📄
    accounts-with-accounts-type-small
    accounts · AA
  14. 2019-12-16
    📄
    accounts-with-accounts-type-small
    accounts · AA
  15. 2019-04-02
    📄
    accounts-with-accounts-type-small
    accounts · AA
  16. 2018-04-20
    📄
    accounts-with-accounts-type-small
    accounts · AA
  17. 2017-03-31
    📄
    accounts-with-accounts-type-small
    accounts · AA
  18. 2016-01-28
    📄
    accounts-with-accounts-type-full
    accounts · AA
  19. 2011-08-30
    🔒
    Charge registered #9
    Lender: Clydesdale Bank PLC
  20. 2006-08-14
    🔒
    Charge registered #8
    Lender: Clydesdale Bank Public Limited Company
  21. 2005-04-05
    🔒
    Charge registered #7
    Lender: Clydesdale Bank Public Limited Company
  22. 1994-07-06
    🔓
    Charge satisfied #2
  23. 1994-07-06
    🔓
    Charge satisfied #1
  24. 1994-03-01
    MERCER, Roderick Graham appointed
    director
  25. 1991-06-18
    🔒
    Charge registered #4
    Lender: Clydesdale Bank Public Limited Company
  26. 1991-06-17
    🔒
    Charge registered #5
    Lender: Clydesdale Bank Public Limited Company
  27. 1991-05-07
    🔒
    Charge registered #3
    Lender: Clydesdale Bank Public Limited Company
  28. 1990-05-31
    MERCER, James Cowie appointed
    director
  29. 1980-09-08
    🔒
    Charge registered #2
    Lender: The Royal Bank of Scotland PLC
  30. 1979-06-18
    🔒
    Charge registered #1
    Lender: The Royal Bank of Scotland PLC
  31. 1977-02-02
    🏢
    Company incorporated
    As REARO SUPPLIES LIMITED

Owner dependency

84/100
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.
  • +Long-tenure founder: Senior director has been in place 36 years — deep operational knowledge concentrated in one person.
  • +Senior director age: Director aged approximately 59 — approaching natural succession window.
  • +Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.

Succession & seller-readiness

76/100
Likely off-market candidate

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

SIGNALS
  • secondaryFounder aged 58+: Senior director is approximately 59. Early succession window.
  • secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
  • primary20+ year tenure: Director in role 36 years. Very long tenure is a classic succession signal.
  • secondaryStable-but-static management: Company is 49 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

2 med · 1 low
3 director resignations in last 12 months
medium

Multiple recent departures can indicate governance disagreement, succession event, or preparation for sale/stress.

Evidence: MERCER, Cissie Anderson resigned 2025-09-18; MERCER, Cissie Anderson resigned 2025-09-18; MERCER, James resigned 2025-09-18

Charge satisfaction-then-recreation pattern
medium

Multiple instances where a charge was satisfied and a new charge created within 6 months. Suggests active refinancing cycle.

6 live charges
low

Heavily leveraged with multiple live security positions — understand the capital structure before proceeding.

Shareholders & ownership

1 active beneficial owner
NameSharesVoting rightsNature of controlNotified
Mr James Cowie Mercer
Individual · British · DOB 11/1969 · age 57
sig. influencesignificant influence06/04/2016

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

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.

See pricing →

Company details

Statusactive
Typeltd
Incorporated1977-02-02
Jurisdictionscotland
Primary SIC46719 — SIC 46719

Registered office

Ladies Drive
Lerwick
Shetland
ZE1 0NA

Filing status

Accounts
Next due: 2027-03-31
Last made up to: 2025-06-30
Confirmation statement
Next due: 2026-12-05
Last: 2025-11-21

Officers (2 active · 3 resigned)

MERCER, James Cowie
director · ~59y · appointed 1990-05-31
View their other companies + combined net worth →
Active
MERCER, Roderick Graham
director · ~57y · appointed 1994-03-01
View their other companies + combined net worth →
Active
MERCER, Cissie Anderson
secretary · resigned 2025-09-18
Resigned
MERCER, Cissie Anderson
director · ~89y · resigned 2025-09-18
Resigned
MERCER, James
director · ~88y · resigned 2025-09-18
Resigned

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

Mortgages & charges

8
Total charges
6
Outstanding
1
Active lenders
Status:Lender:8 of 8 shown
TypeProperties
outstanding
Virgin Money
Clydesdale Bank PLC
Floating charge1 property30/08/2011
outstanding
Virgin Money
Clydesdale Bank Public Limited Company
Standard security1 property14/08/2006
outstanding
Virgin Money
Clydesdale Bank Public Limited Company
Standard security1 property05/04/2005
outstanding
Virgin Money
Clydesdale Bank Public Limited Company
Standard security1 property18/06/1991
outstanding
Virgin Money
Clydesdale Bank Public Limited Company
Standard security1 property17/06/1991
outstanding
Virgin Money
Clydesdale Bank Public Limited Company
Floating charge1 property07/05/1991
satisfied
Lloyds Banking Group
The Royal Bank of Scotland PLC
Standard security1 property08/09/198006/07/1994
satisfied
Lloyds Banking Group
The Royal Bank of Scotland PLC
Standard security1 property18/06/197906/07/1994
Click column headers to sort. Use filters above to narrow by status and lender.

Recent filings (104 total)

accounts-with-accounts-type-small
accounts · AA
2026-02-02
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-12-12
termination-director-company-with-name-termination-date
officers · TM01
2025-12-11
termination-secretary-company-with-name-termination-date
officers · TM02
2025-12-11
termination-director-company-with-name-termination-date
officers · TM01
2025-12-10
accounts-with-accounts-type-small
accounts · AA
2025-03-06
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-11-21
accounts-with-accounts-type-small
accounts · AA
2024-03-20
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-11-23
accounts-with-accounts-type-small
accounts · AA
2023-01-25
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-12-01
auditors-resignation-company
auditors · AUD
2022-10-10
accounts-with-accounts-type-small
accounts · AA
2022-01-28
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-12-03
accounts-with-accounts-type-small
accounts · AA
2021-03-09