CMM ACCOUNTANCY (INVERNESS) LIMITED

🌳Matureactive

SC279223 · ltd · incorporated 2005-02-01

Investment thesis

Well-run mature business — low negotiation leverage; premium likely.

Why interesting: Textbook target; clean filings, stable trading.

Why risky: No pressure on seller; any deal likely at full price.

Opportunity decay

approaching window · 12-months

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

· Oldest live charge 21.2y old — refinance window within 12 months

🔒Estimated value

—

Upgrade to see

Turnover

—

year to Mar 2025

Net worth

—

book net assets

Opportunity

83/100

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

Strong opportunity: active trading company with exceptional profile and bankable structure.

Opportunity 83/100 (exceptional), bankability 80/100. Strong seller-intent signal (70/100, director aged 58). 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

1 live charge · oldest 21.2y

65/100

clean up first

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

· Oldest live charge is 21.2 years old — likely at or near maturity.
· Single lender — cleanest path to refinance.
· Legal-friction score 25/100 — workable, but lender will want more DD.

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, 3 SIC codes, incorporation date

100

Financials

2 years of iXBRL accounts extracted (YoY deltas available) + narrative notes parsed

Lenders & charges

1 charges (1/1 with lender, 1/1 with type)

Directors & officers

5 officers (3 active, 5 linked, 3 with DOB)

Ownership & PSC

1 active PSC(s) of 3 total, 3 with control declared

Director network

1 connected companies via shared directors

Filing history

70 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 · accounting standard unknown

Metric	2025-03-31	2024-03-31

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

filings

Last 90 days

filing

• 1 confirmation-statement

Last 180 days

filings

• 1 confirmation-statement
• 1 accounts

Counts from Companies House filing history.

Corporate timeline (25 events)Click to expand

2025-11-25
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2024-11-22
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2023-12-14
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2022-10-27
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2021-11-05
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2020-05-26
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2020-05-21
➖
MACINTOSH, Iona resigned
director
2020-05-21
📄
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2020-05-21
📄
termination-director-company-with-name-termination-date
officers · TM01
2020-01-21
📄
capital-variation-of-rights-attached-to-shares
capital · SH10
2020-01-21
📄
capital-name-of-class-of-shares
capital · SH08
2020-01-21
📄
resolution
resolution · RESOLUTIONS
2019-12-23
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2019-02-27
📄
change-person-director-company-with-change-date
officers · CH01
2019-02-27
📄
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2019-02-27
📄
change-person-director-company-with-change-date
officers · CH01
2018-12-21
📄
accounts-with-accounts-type-unaudited-abridged
accounts · AA
2005-08-01
➕
MACKAY, Nicola Amanda appointed
director
2005-08-01
➕
MACINTOSH, Iona appointed
director
2005-03-02
🔒
Charge registered #1
Lender: The Royal Bank of Scotland PLC
2005-02-01
🏢
Company incorporated
As CMM ACCOUNTANCY (INVERNESS) LIMITED
2005-02-01
➕
COOPER, Ailie Macpherson appointed
secretary
2005-02-01
➕
COOPER, Alan Richard appointed
director
2005-02-01
➕
OSWALDS OF EDINBURGH LIMITED appointed
corporate-nominee-secretary
2005-02-01
➖
OSWALDS OF EDINBURGH LIMITED resigned
corporate-nominee-secretary

Owner dependency

76/100

High — earn-out structure required

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

FACTORS

+Two-director setup: Only two active directors — typical of owner-managed SMEs but limits succession.
+Long-tenure founder: Senior director has been in place 21 years — deep operational knowledge concentrated in one person.
+Senior director age: Director aged approximately 58 — approaching natural succession window.

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 58. Early succession window.
secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
primary20+ year tenure: Director in role 21 years. Very long tenure is a classic succession signal.
secondaryStable-but-static management: Company is 21 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%

Name	Shares	Voting rights	Nature of control	Notified
Mr Alan Richard Cooper Individual · British · DOB 12/1968 · age 58	75–100%	75–100%	75-100% shares · 75-100% voting	01/07/2016

2 historic (ceased) PSCs

Ms Nicola Amanda Mackayceased 01/07/2016· significant influence
Mrs Iona Macintoshceased 01/07/2016· significant influence

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 →

Similar companies

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ENSOCENE LIMITED→ SC555265 · est 2017 · no financials extracted	—	—	—	—	9y	—	—
EPC GRAMPIAN LTD.→ SC345145 · est 2008 · no financials extracted	—	—	—	—	17y	—	—
FINDHORN INNOVATION RESEARCH & EDUCATION, CIC→ SC607337 · est 2018 · no financials extracted	—	—	—	—	7y	—	—
FINSBAY HOLDINGS LIMITED→ SC803805 · est 2024 · no financials extracted	—	—	—	—	2y	—	—
GASK CONTRACTORS LTD→ SC792922 · est 2023 · no financials extracted	—	—	—	—	2y	—	—
GLOBAL HIGHLAND LIMITED→ SC497149 · est 2015 · no financials extracted	—	—	—	—	11y	—	—
GMAC FINANCIAL PLANNING LTD→ SC595888 · est 2018 · no financials extracted	—	—	—	—	7y	—	—
HARRIS HYDROGELS LIMITED→ SC643660 · est 2019 · no financials extracted	—	—	—	—	6y	—	—
HATCH ENERGY (GROUP) LTD→ SC449159 · est 2013 · no financials extracted	—	—	—	—	12y	—	—
HGA (UK) LIMITED→ SC240282 · est 2002 · no financials extracted	—	—	—	—	23y	—	—
HIGHLAND AGRICULTURAL LABOUR SERVICES LIMITED→ SC169901 · est 1996 · no financials extracted	—	—	—	—	29y	—	—
HIGHLAND AQUA TEAM LTD→ SC390606 · est 2010 · no financials extracted	—	—	—	—	15y	—	—

Peers ranked by estimated value, then turnover, then opportunity score.See all →

🔒Tailored diligence questions

6 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

Incorporated2005-02-01

Jurisdictionscotland

Primary SIC69201 — Accounting and auditing activities

Registered office

The Green House

Beechwood Business Park North

Inverness

IV2 3BL

Scotland

Filing status

Accounts

Next due: 2026-12-31

Last made up to: 2025-03-31

Confirmation statement

Next due: 2027-03-09

Last: 2026-02-23

Officers (3 active · 2 resigned)

COOPER, Ailie Macpherson→

secretary · appointed 2005-02-01

View their other companies + combined net worth →

Active

COOPER, Alan Richard→

director · ~58y · appointed 2005-02-01

View their other companies + combined net worth →

Active

MACKAY, Nicola Amanda→

director · ~58y · appointed 2005-08-01

View their other companies + combined net worth →

Active

OSWALDS OF EDINBURGH LIMITED→

corporate-nominee-secretary · appointed 2005-02-01 · resigned 2005-02-01

Resigned

MACINTOSH, Iona→

director · ~61y · appointed 2005-08-01 · resigned 2020-05-21

Resigned

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

Mortgages & charges

Total charges

Outstanding

Active lenders

Status:Lender:1 of 1 shown

			Type	Properties
	outstanding	Lloyds Banking Group The Royal Bank of Scotland PLC	Bond & floating charge	1 property	02/03/2005	—

Click column headers to sort. Use filters above to narrow by status and lender.