LOWLAND ACCOUNTANCY LTD.

💤Zombieactive
SC214941 · ltd · incorporated 2001-01-19
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 Jul 2024
Net worth
book net assets
Opportunity
80/100
Exceptional
🔔
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What this business does
Primary activity: Accounting and auditing activities
Sector: Professional, scientific & technical
ALSO REGISTERED FOR
  • 69202Bookkeeping activities
  • 69203Tax consultancy
Investor take
Pursue
Active trading company with a 71-year-old founder — textbook succession opportunity.

Opportunity 80/100 (exceptional), bankability 75/100. Strong seller-intent signal (83/100, director aged 71). Share purchase looks the cleaner deal structure. Biggest value-creation lever: Broaden director team. Sole director creates succession risk and reduces buyer comfort. Appoint a second director or strong #2. Most likely exit: share sale to pe / searcher (73/100).

Data confidence

Overall: medium (76/100)

Adequate coverage. AI outputs are reliable for the sections scored high; verify the rest in diligence.

Company profile
address, 3 SIC codes, incorporation date
100
Financials
2 years of iXBRL accounts extracted (YoY deltas available) + narrative notes parsed
75
Lenders & charges
Confirmed no charges registered
85
Directors & officers
8 officers (2 active, 8 linked, 3 with DOB)
78
Ownership & PSC
1 active PSC(s) of 1 total, 1 with control declared
90
Director network
Network not yet resolved
30
Filing history
85 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
80/100Exceptional
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
80
Strong succession / seller-readiness signals.
Risk profile
85
Few red flags.
Signal strength
90
Good data coverage for analysis.

Key financials

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

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown
Metric2024-07-312023-07-31
Average employees200200

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

Recent activity

Last 30 days
0
filings
Last 90 days
1
filing
  • 1 confirmation-statement
Last 180 days
1
filing
  • 1 confirmation-statement
Counts from Companies House filing history.
Corporate timeline (30 events)Click to expand
  1. 2025-04-29
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  2. 2024-04-29
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  3. 2024-02-14
    📄
    change-person-director-company-with-change-date
    officers · CH01
  4. 2023-04-29
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  5. 2022-04-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  6. 2021-04-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  7. 2020-07-31
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  8. 2019-10-11
    📍
    change-registered-office-address-company-with-date-old-address-new-address
    address · AD01
  9. 2019-08-02
    📄
    accounts-amended-with-accounts-type-micro-entity
    accounts · AAMD
  10. 2019-04-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  11. 2018-04-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  12. 2017-04-30
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  13. 2016-07-31
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  14. 2016-02-23
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  15. 2015-04-30
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  16. 2010-01-19
    WISHART, James Ross appointed
    secretary
  17. 2010-01-19
    WISHART, James Quentin resigned
    secretary
  18. 2006-12-01
    LINK, David resigned
    secretary
  19. 2006-12-01
    WISHART, James Quentin appointed
    secretary
  20. 2002-11-14
    WISHART, Robert Septimus Jardine appointed
    director
  21. 2002-11-14
    DUNCAN, Gordon Graham resigned
    secretary
  22. 2002-11-14
    LINK, David appointed
    secretary
  23. 2002-11-14
    APPLEYARD, Andrew Nigel resigned
    director
  24. 2002-11-14
    DUNCAN, Gordon Graham resigned
    director
  25. 2001-01-19
    🏢
    Company incorporated
    As LOWLAND ACCOUNTANCY LTD.
  26. 2001-01-19
    DUNCAN, Gordon Graham appointed
    secretary
  27. 2001-01-19
    OSWALDS OF EDINBURGH LIMITED appointed
    corporate-nominee-secretary
  28. 2001-01-19
    OSWALDS OF EDINBURGH LIMITED resigned
    corporate-nominee-secretary
  29. 2001-01-19
    APPLEYARD, Andrew Nigel appointed
    director
  30. 2001-01-19
    DUNCAN, Gordon Graham 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 23 years — deep operational knowledge concentrated in one person.
  • +Founder age: Director aged approximately 71 — succession pressure is live.

Succession & seller-readiness

100/100
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 71 years old. Natural succession window is now.
  • primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
  • primary20+ year tenure: Director in role 23 years. Very long tenure is a classic succession signal.
  • secondaryStable-but-static management: Company is 25 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

clean
No red flags detected from available public data. (This is not a clean bill of health — detailed accounts review still recommended.)

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%
NameSharesVoting rightsNature of controlNotified
Mr Robert Septimus Jardine Wishart
Individual · British · DOB 11/1955 · age 71
75100%
75-100% shares06/04/2016

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

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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
Incorporated2001-01-19
Jurisdictionscotland
Primary SIC69201 — Accounting and auditing activities

Registered office

107 Irish Street
Dumfries
DG1 2NP
Scotland

Filing status

Accounts
Next due: 2026-04-30
Last made up to: 2024-07-31
Confirmation statement
Next due: 2027-02-02
Last: 2026-01-19

Officers (2 active · 6 resigned)

WISHART, James Ross
secretary · appointed 2010-01-19
View their other companies + combined net worth →
Active
WISHART, Robert Septimus Jardine
director · ~71y · appointed 2002-11-14
View their other companies + combined net worth →
Active
DUNCAN, Gordon Graham
secretary · appointed 2001-01-19 · resigned 2002-11-14
Resigned
LINK, David
secretary · appointed 2002-11-14 · resigned 2006-12-01
Resigned
WISHART, James Quentin
secretary · appointed 2006-12-01 · resigned 2010-01-19
Resigned
OSWALDS OF EDINBURGH LIMITED
corporate-nominee-secretary · appointed 2001-01-19 · resigned 2001-01-19
Resigned
APPLEYARD, Andrew Nigel
director · ~62y · appointed 2001-01-19 · resigned 2002-11-14
Resigned
DUNCAN, Gordon Graham
director · ~73y · appointed 2001-01-19 · resigned 2002-11-14
Resigned

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

Recent filings (85 total)

confirmation-statement-with-no-updates
confirmation-statement · CS01
2026-01-29
accounts-with-accounts-type-micro-entity
accounts · AA
2025-04-29
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-02-04
accounts-with-accounts-type-micro-entity
accounts · AA
2024-04-29
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-02-14
change-person-director-company-with-change-date
officers · CH01
2024-02-14
accounts-with-accounts-type-micro-entity
accounts · AA
2023-04-29
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-02-01
accounts-with-accounts-type-micro-entity
accounts · AA
2022-04-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-01-20
accounts-with-accounts-type-micro-entity
accounts · AA
2021-04-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-01-19
accounts-with-accounts-type-micro-entity
accounts · AA
2020-07-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2020-02-28
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2019-10-11