THE KILTED CHRISTMAS TREE COMPANY LIMITED

🌳Matureactive
SC303098 · ltd · incorporated 2006-05-30
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
hardening · 12-months
Already tight — no obvious softening catalysts on the horizon.
  • · Thesis: well-run, low negotiation leverage
🔒Estimated value
—
Upgrade to see
Turnover
—
year to May 2025
Net worth
—
book net assets
Opportunity
78/100
Strong
🔔
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What this business does
Primary activity: SIC 02100
Sector: Agriculture, forestry & fishing
Investor take
Pursue
Active trading company with a 65-year-old founder — textbook succession opportunity.

Opportunity 78/100 (strong), bankability 57/100. Strong seller-intent signal (63/100, director aged 65). Share purchase looks the cleaner deal structure. 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 (65/100).

🏦

Refinance opportunity

6 live charges · 3 lenders · oldest 11.6y

35/100
too messy

Refinance path is blocked by complexity. Rethink structure or expect bespoke, expensive terms.

  • · Oldest live charge is 11.6 years old — likely at or near maturity.
  • · 3 lenders named — inter-creditor friction likely.
  • · Legal-friction score 25/100 — workable, but lender will want more DD.

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
6 charges (6/6 with lender, 6/6 with type)
90
Directors & officers
8 officers (4 active, 8 linked, 5 with DOB)
83
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
66 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
78/100Strong
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
82
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
—
£0£0£0£0£0£0May 2024May 2025

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown
Metric2025-05-312024-05-31
Average employees15001500

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
1
filing
  • • 1 accounts
Last 180 days
3
filings
  • • 2 persons-with-significant-control
  • • 1 accounts
Counts from Companies House filing history.
Corporate timeline (35 events)Click to expand
  1. 2026-02-27
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  2. 2025-12-11
    📄
    withdrawal-of-a-person-with-significant-control-statement
    persons-with-significant-control · PSC09
  3. 2025-12-11
    📄
    change-to-a-person-with-significant-control
    persons-with-significant-control · PSC04
  4. 2025-09-10
    📄
    notification-of-a-person-with-significant-control-statement
    persons-with-significant-control · PSC08
  5. 2025-02-12
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  6. 2024-02-28
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  7. 2023-02-20
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  8. 2022-02-28
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  9. 2021-05-31
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  10. 2021-01-08
    📄
    mortgage-create-with-deed-with-charge-number-charge-creation-date
    mortgage · MR01
  11. 2020-12-29
    🔒
    Charge registered #6
    Lender: The Agricultural Mortgage Corporation PLC
  12. 2020-02-18
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  13. 2019-11-18
    📄
    mortgage-create-with-deed-with-charge-number-charge-creation-date
    mortgage · MR01
  14. 2019-11-15
    🔒
    Charge registered #5
    Lender: The Agricultural Mortgage Corporation PLC
  15. 2018-11-23
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  16. 2018-02-28
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  17. 2017-10-19
    📄
    mortgage-create-with-deed-with-charge-number-charge-creation-date
    mortgage · MR01
  18. 2017-10-06
    🔒
    Charge registered #4
    Lender: The Agricultural Mortgage Corporation PLC
  19. 2017-09-20
    📄
    appoint-person-director-company-with-name-date
    officers · AP01
  20. 2017-09-16
    ➕
    SMITH, Cameron Alexander Thomas appointed
    director
  21. 2016-12-31
    ➖
    BRUCE, Gordon resigned
    director
  22. 2016-03-08
    🔒
    Charge registered #3
    Lender: The Agricultural Mortgage Corporation PLC
  23. 2014-11-18
    🔒
    Charge registered #2
    Lender: The Agricultural Mortgage Corporation Limited
  24. 2014-10-22
    🔒
    Charge registered #1
    Lender: The Agricultural Mortgage Corporaton PLC
  25. 2009-04-30
    ➖
    SMITH, James Downie resigned
    director
  26. 2007-08-20
    ➕
    BRUCE, Gordon appointed
    director
  27. 2006-10-27
    ➕
    SMITH, James Aitken Graham appointed
    director
  28. 2006-05-30
    🏢
    Company incorporated
    As THE KILTED CHRISTMAS TREE COMPANY LIMITED
  29. 2006-05-30
    ➕
    SMITH, Wilma Elizabeth appointed
    secretary
  30. 2006-05-30
    ➕
    SMITH, Wilma Elizabeth appointed
    director
  31. 2006-05-30
    ➕
    BRIAN REID LTD. appointed
    corporate-nominee-secretary
  32. 2006-05-30
    ➖
    BRIAN REID LTD. resigned
    corporate-nominee-secretary
  33. 2006-05-30
    ➕
    SMITH, James Downie appointed
    director
  34. 2006-05-30
    ➕
    STEPHEN MABBOTT LTD. appointed
    corporate-nominee-director
  35. 2006-05-30
    ➖
    STEPHEN MABBOTT LTD. resigned
    corporate-nominee-director

Owner dependency

83/100
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
  • +Long-tenure founder: Senior director has been in place 20 years — deep operational knowledge concentrated in one person.
  • +Founder age: Director aged approximately 65 — succession pressure is live.
  • +Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.

Succession & seller-readiness

73/100
Strong succession signal

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

SIGNALS
  • primaryFounder aged 63+: Senior director is approximately 65. Approaching typical UK retirement age — succession thinking likely.
  • secondary12+ year tenure: Director in role 20 years.
  • secondaryStable-but-static management: Company is 20 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

1 low
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 Downie Smith
Individual · British · DOB 03/1961 · age 65
50–75%
50–75%board control50-75% shares · 50-75% voting · board control14/05/2017

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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S.M. BAYNE & COMPANY LIMITED→
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£6.62M
£5.10M–£8.15M
——96371y8486y
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———90018y8377y
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SC165832 · est 1996
———40029y8381y
CROSSGATES COMMUNITY WOODLAND→
SC273799 · est 2004 · no financials extracted
————21y8380y
CYGNET PEP LIMITED→
SC061872 · est 1977
——£990.4k—49y8362y
CYGNET POTATO BREEDERS LTD.→
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———828y8366y
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——£606.9k—30y8374y
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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
Incorporated2006-05-30
Jurisdictionscotland
Primary SIC02100 — SIC 02100

Registered office

The Old Coachhouse, Hattonburn
Milnathort
Kinross
Kinross-Shire
KY13 0SA

Filing status

Accounts
Next due: 2027-02-28
Last made up to: 2025-05-31
Confirmation statement
Next due: 2026-10-04
Last: 2025-09-20

Officers (4 active · 4 resigned)

SMITH, Wilma Elizabeth→
secretary · appointed 2006-05-30
View their other companies + combined net worth →
Active
SMITH, Cameron Alexander Thomas→
director · ~31y · appointed 2017-09-16
View their other companies + combined net worth →
Active
SMITH, James Aitken Graham→
director · ~36y · appointed 2006-10-27
View their other companies + combined net worth →
Active
SMITH, Wilma Elizabeth→
director · ~65y · appointed 2006-05-30
View their other companies + combined net worth →
Active
BRIAN REID LTD.→
corporate-nominee-secretary · appointed 2006-05-30 · resigned 2006-05-30
Resigned
BRUCE, Gordon→
director · ~46y · appointed 2007-08-20 · resigned 2016-12-31
Resigned
SMITH, James Downie→
director · ~65y · appointed 2006-05-30 · resigned 2009-04-30
Resigned
STEPHEN MABBOTT LTD.→
corporate-nominee-director · appointed 2006-05-30 · resigned 2006-05-30
Resigned

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

Mortgages & charges

6
Total charges
6
Outstanding
2
Active lenders
Status:Lender:6 of 6 shown
TypeProperties
outstanding
The Agricultural Mortgage Corporation
The Agricultural Mortgage Corporation PLC
A registered charge1 property29/12/2020—
outstanding
The Agricultural Mortgage Corporation
The Agricultural Mortgage Corporation PLC
A registered charge1 property15/11/2019—
outstanding
The Agricultural Mortgage Corporation
The Agricultural Mortgage Corporation PLC
A registered charge1 property06/10/2017—
outstanding
The Agricultural Mortgage Corporation
The Agricultural Mortgage Corporation PLC
A registered charge1 property08/03/2016—
outstanding
The Agricultural Mortgage Corporation
The Agricultural Mortgage Corporation Limited
A registered charge1 property18/11/2014—
outstanding
The Agricultural Mortgage Corporaton
The Agricultural Mortgage Corporaton PLC
A registered charge1 property22/10/2014—
Click column headers to sort. Use filters above to narrow by status and lender.

Recent filings (66 total)

accounts-with-accounts-type-total-exemption-full
accounts · AA
2026-02-27
withdrawal-of-a-person-with-significant-control-statement
persons-with-significant-control · PSC09
2025-12-11
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2025-12-11
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-09-30
notification-of-a-person-with-significant-control-statement
persons-with-significant-control · PSC08
2025-09-10
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-05-30
accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-02-12
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-06-03
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-02-28
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-05-31
accounts-with-accounts-type-total-exemption-full
accounts · AA
2023-02-20
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-07-03
accounts-with-accounts-type-total-exemption-full
accounts · AA
2022-02-28
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-07-01
accounts-with-accounts-type-total-exemption-full
accounts · AA
2021-05-31