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.

Why now

Window steady · low confidence

Steady and tidy — no seller pressure yet. Approach only if an angle opens.

Opportunity decay

approaching window · 12-months

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

· Oldest live charge 21.4y old — refinance window within 12 months

What changed my view

Last 30 days

No material changes in the last 30 days.

Last 90 days

No material changes in the last 90 days.

Last 180 days

No snapshot from 180 days ago — start tracking from today.

🔒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 21.4y

65/100

clean up first

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

· Oldest live charge is 21.4 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

filings

Last 180 days

filing

• 1 confirmation-statement

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

Active · Professional services · IV postcode area

Company	Est. value	Turnover	Net worth	Staff	Age	Opp	Director
SELF STORAGE - 4 U LIMITED→ SC261522 · est 2004	—	—	—	9	22y	83	82y
ACSMID (HOLDINGS) LIMITED→ SC177791 · est 1997	—	—	£41.8k	—	28y	82	71y
ANSER PROFESSIONAL SERVICES LIMITED→ SC246199 · est 2003	—	—	£56.4k	—	23y	82	62y
BAYHANARTS LIMITED→ SC097397 · est 1986	—	—	—	0	40y	82	84y
CALEDONIAN ENERGY MANAGEMENT LIMITED→ SC193616 · est 1999	—	—	£22.4k	—	27y	82	64y
ECHOMASTER MARINE LIMITED→ SC286015 · est 2005	—	—	—	11	21y	82	80y
F.M.S. VEHICLE RENTAL LIMITED→ SC283861 · est 2005	—	—	—	0	21y	82	64y
HIGHLAND AQUA TEAM LTD→ SC390606 · est 2010	—	—	—	1100	15y	82	65y
JAMIESON MANAGEMENT (SCOTLAND) LTD.→ SC252738 · est 2003	—	—	£1.62M	—	23y	82	72y
M L S HOLDINGS LIMITED→ SC157741 · est 1995	—	—	£65.1k	—	31y	82	71y
MAXWELL & COMPANY ARCHITECTS AND DESIGNERS LIMITED→ SC137095 · est 1992	—	—	£1.22M	—	34y	82	77y
ORION PROJECT CONSULTANTS LIMITED→ SC237407 · est 2002 · no financials extracted	—	—	—	—	23y	82	76y

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.