EPC SCOTLAND LIMITED

💤Zombieactive
SC337317 · ltd · incorporated 2008-02-06
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 Feb 2025
Net worth
book net assets
Opportunity
80/100
Exceptional
🔔
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What this business does
Primary activity: Technical testing and analysis
Sector: Professional, scientific & technical
Investor take
Pursue
Active trading company with a 67-year-old founder — textbook succession opportunity.

Opportunity 80/100 (exceptional), bankability 75/100. Strong seller-intent signal (83/100, director aged 67). 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: high (80/100)

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
Confirmed no charges registered
85
Directors & officers
3 officers (2 active, 3 linked, 2 with DOB)
83
Ownership & PSC
1 active PSC(s) of 2 total, 2 with control declared
90
Director network
8 connected companies via shared directors
69
Filing history
49 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£0Feb 2024Feb 2025

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 102
Metric2025-02-282024-02-29
Average employees100

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
2
filings
  • 1 confirmation-statement
  • 1 accounts
Last 180 days
2
filings
  • 1 confirmation-statement
  • 1 accounts
Counts from Companies House filing history.
Corporate timeline (19 events)Click to expand
  1. 2026-02-25
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  2. 2024-11-28
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  3. 2023-11-28
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  4. 2022-11-01
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  5. 2022-01-11
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  6. 2021-02-22
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  7. 2019-11-28
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  8. 2018-11-06
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  9. 2018-02-21
    📄
    change-to-a-person-with-significant-control
    persons-with-significant-control · PSC04
  10. 2018-02-21
    📄
    cessation-of-a-person-with-significant-control
    persons-with-significant-control · PSC07
  11. 2017-10-11
    📄
    accounts-with-accounts-type-total-exemption-full
    accounts · AA
  12. 2016-12-19
    📄
    accounts-with-accounts-type-total-exemption-small
    accounts · AA
  13. 2016-04-19
    📄
    annual-return-company-with-made-up-date-full-list-shareholders
    annual-return · AR01
  14. 2016-04-19
    📍
    change-sail-address-company-with-old-address-new-address
    address · AD02
  15. 2013-05-08
    WALLS, Ruth resigned
    director
  16. 2009-12-04
    WALLS, Brian Douglas appointed
    director
  17. 2008-02-06
    🏢
    Company incorporated
    As EPC SCOTLAND LIMITED
  18. 2008-02-06
    WALLS, Brian Douglas appointed
    secretary
  19. 2008-02-06
    WALLS, Ruth 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 16 years — deep operational knowledge concentrated in one person.
  • +Founder age: Director aged approximately 67 — succession pressure is live.

Succession & seller-readiness

88/100
Likely off-market candidate

Strong acquirability signals converging. Worth approaching directly — this is how off-market deals start.

SIGNALS
  • primaryFounder aged 63+: Senior director is approximately 67. Approaching typical UK retirement age — succession thinking likely.
  • primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
  • secondary12+ year tenure: Director in role 16 years.
  • secondaryStable-but-static management: Company is 18 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 Brian Douglas Walls
Individual · British · DOB 05/1959 · age 67
75100%
75–100%75-100% shares · 75-100% voting07/04/2016
1 historic (ceased) PSC
  • Mrs Ruth Wallsceased 20/02/2018· 25-50% shares · 25-50% voting

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 →

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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
Incorporated2008-02-06
Jurisdictionscotland
Primary SIC71200 — Technical testing and analysis

Registered office

70 Scott Brae
Ladywell
Livingston
West Lothian
EH54 6ZX

Filing status

Accounts
Next due: 2026-11-30
Last made up to: 2025-02-28
Confirmation statement
Next due: 2027-03-07
Last: 2026-02-21

Officers (2 active · 1 resigned)

WALLS, Brian Douglas
secretary · appointed 2008-02-06
View their other companies + combined net worth →
Active
WALLS, Brian Douglas
director · ~67y · appointed 2009-12-04
View their other companies + combined net worth →
Active
WALLS, Ruth
director · ~65y · appointed 2008-02-06 · resigned 2013-05-08
Resigned

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

Recent filings (49 total)

confirmation-statement-with-no-updates
confirmation-statement · CS01
2026-03-03
accounts-with-accounts-type-total-exemption-full
accounts · AA
2026-02-25
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-03-05
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-11-28
confirmation-statement-with-updates
confirmation-statement · CS01
2024-02-22
accounts-with-accounts-type-total-exemption-full
accounts · AA
2023-11-28
confirmation-statement-with-updates
confirmation-statement · CS01
2023-02-27
accounts-with-accounts-type-total-exemption-full
accounts · AA
2022-11-01
confirmation-statement-with-updates
confirmation-statement · CS01
2022-02-22
accounts-with-accounts-type-total-exemption-full
accounts · AA
2022-01-11
confirmation-statement-with-updates
confirmation-statement · CS01
2021-03-29
accounts-with-accounts-type-total-exemption-full
accounts · AA
2021-02-22
confirmation-statement-with-updates
confirmation-statement · CS01
2020-02-21
confirmation-statement-with-updates
confirmation-statement · CS01
2020-02-20
accounts-with-accounts-type-total-exemption-full
accounts · AA
2019-11-28