LECS UPHOLSTERY LTD

🌳Matureactive
SC300399 · ltd · incorporated 2006-04-06
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
Upgrade to see
Turnover
year to Apr 2025
Net worth
book net assets
Opportunity
73/100
Strong
🔔
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What this business does
Primary activity: Manufacture of other furniture
Sector: Manufacturing
Investor take
Pass (distressed without resilience)
Distressed active trading company — structural issues outweigh the discount.

Opportunity 73/100 (strong), bankability 65/100. Strong seller-intent signal (65/100, director aged 62). Share purchase looks the cleaner deal structure. Biggest value-creation lever: Resolve: Confirmation statement overdue. Annual confirmation statement not filed on time. Required statutory filing — overdue is a strong discipline signal. Most likely exit: share sale to pe / searcher (65/100).

Data confidence

Overall: medium (68/100)

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

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
Confirmed no charges registered
85
Directors & officers
4 officers (3 active, 4 linked, 2 with DOB)
80
Ownership & PSC
No PSCs filed (unusual — worth investigating)
35
Director network
Network not yet resolved
30
Filing history
52 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
85
Strong succession / seller-readiness signals.
Risk profile
67
Some moderate concerns — review 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£71k£143k£214k£285k£357kApr 2024Apr 2025

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 102
Metric2025-04-302024-04-30
Total assets£99.7k
Current assets£356.6k
Cash£71.6k
Debtors£224.7k
Net assets£39.7k
Average employees16

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

🔒Filing-note intelligence

2 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 (21 events)Click to expand
  1. 2025-12-11
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  2. 2024-11-04
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  3. 2024-01-26
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  4. 2022-10-19
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  5. 2021-11-28
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  6. 2020-11-26
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  7. 2020-01-24
    📄
    resolution
    resolution · RESOLUTIONS
  8. 2020-01-24
    📄
    capital-name-of-class-of-shares
    capital · SH08
  9. 2020-01-10
    📄
    appoint-person-secretary-company-with-name-date
    officers · AP03
  10. 2020-01-06
    📍
    change-registered-office-address-company-with-date-old-address-new-address
    address · AD01
  11. 2020-01-06
    📄
    appoint-person-director-company-with-name-date
    officers · AP01
  12. 2020-01-06
    📄
    termination-secretary-company-with-name-termination-date
    officers · TM02
  13. 2020-01-01
    RODGER, Annemarie appointed
    secretary
  14. 2019-12-31
    PHILLIPS, Lorna appointed
    director
  15. 2019-12-31
    RODGER, Annemarie resigned
    secretary
  16. 2019-12-17
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  17. 2019-01-29
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  18. 2017-10-11
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  19. 2006-04-06
    🏢
    Company incorporated
    As LECS UPHOLSTERY LTD
  20. 2006-04-06
    KING, Stuart appointed
    director
  21. 2006-04-06
    RODGER, Annemarie appointed
    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 20 years — deep operational knowledge concentrated in one person.
  • +Senior director age: Director aged approximately 62 — approaching natural succession window.

Succession & seller-readiness

71/100
Strong succession signal

Multiple signals suggest succession is on the horizon. Candidate for proactive outreach.

SIGNALS
  • secondaryFounder aged 58+: Senior director is approximately 62. Early succession window.
  • secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
  • primary20+ year tenure: Director in role 20 years. Very long tenure is a classic succession signal.
  • secondaryStable-but-static management: Company is 20 years old and no new directors in the last 3 years — succession not yet being planned internally.

Red flags

1 high ·
Confirmation statement overdue
high

Annual confirmation statement not filed on time. Required statutory filing — overdue is a strong discipline signal.

Evidence: Next due: 2025-11-11

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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
Incorporated2006-04-06
Jurisdictionscotland
Primary SIC31090 — Manufacture of other furniture

Registered office

Unit 1 Lochlands Business Park
Larbert
Stirlingshire
FK5 3NS
Scotland

Filing status

Accounts
Next due: 2027-01-31
Last made up to: 2025-04-30
Confirmation statement
Next due: 2025-11-11OVERDUE
Last: 2024-10-28

Officers (3 active · 1 resigned)

RODGER, Annemarie
secretary · appointed 2020-01-01
View their other companies + combined net worth →
Active
KING, Stuart
director · ~61y · appointed 2006-04-06
View their other companies + combined net worth →
Active
PHILLIPS, Lorna
director · ~62y · appointed 2019-12-31
View their other companies + combined net worth →
Active
RODGER, Annemarie
secretary · appointed 2006-04-06 · resigned 2019-12-31
Resigned

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

Recent filings (52 total)

accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-12-11
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-11-08
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-11-04
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-01-26
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-11-01
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-11-15
accounts-with-accounts-type-total-exemption-full
accounts · AA
2022-10-19
accounts-with-accounts-type-total-exemption-full
accounts · AA
2021-11-28
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-11-02
confirmation-statement-with-updates
confirmation-statement · CS01
2021-01-08
accounts-with-accounts-type-total-exemption-full
accounts · AA
2020-11-26
resolution
resolution · RESOLUTIONS
2020-01-24
capital-name-of-class-of-shares
capital · SH08
2020-01-24
appoint-person-secretary-company-with-name-date
officers · AP03
2020-01-10
confirmation-statement-with-updates
confirmation-statement · CS01
2020-01-07