EMERALD TAXIS LTD.

💤Zombieactive

SC365496 · ltd · incorporated 2009-09-14

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.

Why now

Window steady · low confidence

Steady and stalled — no momentum either way. Needs an approach trigger.

What changed my view

Last 30 days

No material changes in the last 30 days.

Last 90 days

No snapshot from 90 days ago — start tracking from today.

Last 180 days

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

🔒Estimated value

—

Upgrade to see

Turnover

—

year to Sept 2025

Net worth

—

book net assets

Opportunity

73/100

Strong

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What this business does

Primary activity: Non-trading company

Sector: Professional, scientific & technical

Investor take

Pursue

Strong opportunity: dormant / non-trading with strong profile and bankable structure.

Opportunity 73/100 (strong), bankability 75/100. High owner-dependency — earn-out structure likely required for clean transition. 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 (58/100).

Data confidence

Overall: medium (77/100)

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

Lenders & charges

Confirmed no charges registered

Directors & officers

11 officers (1 active, 11 linked, 10 with DOB)

Ownership & PSC

1 active PSC(s) of 4 total, 4 with control declared

Director network

Network not yet resolved

Filing history

70 filings on record

Gazette notices

No matching gazette notices (standard for active companies)

Opportunity Score

73/100Strong

PassWatchWorth a lookStrongExceptional

Solid opportunity signal. Worth a dedicated memo and management meeting.

Business quality

Active, clean filings, stable charge profile.

Acquirability

Some acquirability indicators.

Risk profile

Few red flags.

Signal strength

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 · FRS 102

Metric	2025-09-30	2024-09-30

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

Recent activity

Last 30 days

filings

Last 90 days

filings

Last 180 days

filings

• 1 persons-with-significant-control
• 1 officers
• 1 address

Counts from Companies House filing history.

Corporate timeline (42 events)Click to expand

2026-01-14
📄
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2026-01-14
📄
change-person-director-company-with-change-date
officers · CH01
2026-01-14
📍
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2025-09-30
📄
accounts-with-accounts-type-dormant
accounts · AA
2024-09-30
📄
accounts-with-accounts-type-dormant
accounts · AA
2024-07-22
📄
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC01
2024-07-22
📄
termination-director-company-with-name-termination-date
officers · TM01
2024-07-22
📄
termination-director-company-with-name-termination-date
officers · TM01
2024-07-22
📄
cessation-of-a-person-with-significant-control
persons-with-significant-control · PSC07
2024-07-22
📍
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2024-07-22
📄
cessation-of-a-person-with-significant-control
persons-with-significant-control · PSC07
2024-07-10
➖
HARRIS, Elizabeth Gibson resigned
director
2024-07-10
➖
HARRIS, Ian Colquhoun resigned
director
2023-09-30
📄
accounts-with-accounts-type-dormant
accounts · AA
2022-09-30
📄
accounts-with-accounts-type-dormant
accounts · AA
2022-05-06
📄
accounts-with-accounts-type-dormant
accounts · AA
2021-04-15
📄
accounts-with-accounts-type-dormant
accounts · AA
2021-01-07
📄
termination-director-company-with-name-termination-date
officers · TM01
2021-01-07
📄
termination-director-company-with-name-termination-date
officers · TM01
2021-01-07
📄
termination-director-company-with-name-termination-date
officers · TM01
2021-01-07
📄
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC01
2021-01-07
📄
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC01
2020-11-13
➖
LUCAS, Alexander Richard resigned
director
2020-11-13
➖
LUCAS, Ben Spencer resigned
director
2020-11-13
➖
LUCAS, Laura Jayne resigned
director
2020-08-13
➕
DEMARCO, Lee appointed
director
2020-08-13
➕
HARRIS, Elizabeth Gibson appointed
director
2020-08-13
➕
HARRIS, Ian Colquhoun appointed
director
2018-06-20
➕
LUCAS, Ben Spencer appointed
director
2011-04-05
➖
WARD, Frederick resigned
director
2011-04-05
➖
WARD, Sean Anthony resigned
director
2010-12-31
➕
LUCAS, Alexander Richard appointed
director
2010-12-31
➕
LUCAS, Laura Jayne appointed
director
2009-09-14
🏢
Company incorporated
As EMERALD TAXIS LTD.
2009-09-14
➕
TRAINER, Peter appointed
secretary
2009-09-14
➖
TRAINER, Peter resigned
secretary
2009-09-14
➕
MCINTOSH, Susan appointed
nominee-director
2009-09-14
➖
MCINTOSH, Susan resigned
nominee-director
2009-09-14
➕
TRAINER, Peter appointed
director
2009-09-14
➖
TRAINER, Peter resigned
director
2009-09-14
➕
WARD, Frederick appointed
director
2009-09-14
➕
WARD, Sean Anthony appointed
director

Owner dependency

75/100

High — earn-out structure required

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

FACTORS

+Sole director: Only one active director — all governance concentrated on one person.

Succession & seller-readiness

55/100

Strong succession signal

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

SIGNALS

primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.
secondaryStable-but-static management: Company is 17 years old and no new directors in the last 3 years — succession not yet being planned internally.

Red flags

1 low

Multiple registered office changes

low

Multiple address changes in a short period can indicate operational instability or admin disorder.

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%

Name	Shares	Voting rights	Nature of control	Notified
Lee Demarco Individual · British · DOB 07/1982 · age 44	75–100%	—	75-100% shares	10/07/2024

3 historic (ceased) PSCs

Mr Ian Colquhoun Harrisceased 10/07/2024· 25-50% shares
Mrs Elizabeth Gibson Harrisceased 10/07/2024· 25-50% shares
Miss Laura Jayne Lucasceased 13/11/2020· 25-50% shares

From Companies House Persons with Significant Control filings. Share ranges are banded per the public PSC regime.

Similar companies

Active · Holding company · EH postcode area

Company	Est. value	Turnover	Net worth	Staff	Age	Opp	Director
THE TUITEAM COMPANY LIMITED→ SC189123 · est 1998	£1.27M £1.08M–£1.46M	—	£1.27M	—	27y	83	85y
CP WAREHOUSING LIMITED→ SC247121 · est 2003	£2.4k £2.0k–£2.7k	—	£2.4k	—	23y	83	79y
BALFOUR & MANSON PROPERTY LTD.→ SC041493 · est 1964	£401 £341–£461	—	£401	—	61y	82	66y
BLACKCRAIG WINDFARM HOLDINGS LIMITED→ SC502633 · est 2015	—	—	—	0	11y	89	44y
ANDERSON STRATHERN TRUSTEE COMPANY LIMITED→ SC074397 · est 1981	—	—	—	—	45y	83	66y
CRUDEN HOLDINGS LIMITED→ SC339123 · est 2008 · no financials extracted	—	—	—	—	18y	83	59y
DEFENSOR TRUSTEES (2001) LIMITED→ SC083874 · est 1983	—	—	—	—	42y	83	64y
LAKESTREAM LIMITED→ SC183164 · est 1998 · no financials extracted	—	—	—	—	28y	83	72y
MBM TRUSTEE COMPANY LIMITED→ SC257813 · est 2003 · no financials extracted	—	—	—	—	22y	83	59y
AD HOLDING COMPANY LIMITED→ SC336916 · est 2008	—	—	—	—	18y	82	62y
APPINDALE LIMITED→ SC183542 · est 1998 · no financials extracted	—	—	—	—	28y	82	84y
BEN LINE AGENCIES LIMITED→ SC100101 · est 1986 · no financials extracted	—	—	—	—	39y	82	73y

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

Incorporated2009-09-14

Jurisdictionscotland

Primary SIC74990 — Non-trading company

Registered office

23 Wildflower Crescent

Ormiston

Tranent

EH35 5AF

Scotland

Filing status

Accounts

Next due: 2027-06-30

Last made up to: 2025-09-30

Confirmation statement

Next due: 2026-09-28

Last: 2025-09-14

Officers (1 active · 10 resigned)

DEMARCO, Lee→

director · ~44y · appointed 2020-08-13

View their other companies + combined net worth →

Active

TRAINER, Peter→

secretary · appointed 2009-09-14 · resigned 2009-09-14

Resigned

HARRIS, Elizabeth Gibson→

director · ~73y · appointed 2020-08-13 · resigned 2024-07-10

Resigned

HARRIS, Ian Colquhoun→

director · ~76y · appointed 2020-08-13 · resigned 2024-07-10

Resigned

LUCAS, Alexander Richard→

director · ~33y · appointed 2010-12-31 · resigned 2020-11-13

Resigned

LUCAS, Ben Spencer→

director · ~28y · appointed 2018-06-20 · resigned 2020-11-13

Resigned

LUCAS, Laura Jayne→

director · ~53y · appointed 2010-12-31 · resigned 2020-11-13

Resigned

MCINTOSH, Susan→

nominee-director · ~56y · appointed 2009-09-14 · resigned 2009-09-14

Resigned

TRAINER, Peter→

director · ~74y · appointed 2009-09-14 · resigned 2009-09-14

Resigned

WARD, Frederick→

director · ~71y · appointed 2009-09-14 · resigned 2011-04-05

Resigned

WARD, Sean Anthony→

director · ~36y · appointed 2009-09-14 · resigned 2011-04-05

Resigned

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

Recent filings (70 total)

change-to-a-person-with-significant-control

persons-with-significant-control · PSC04

2026-01-14

change-person-director-company-with-change-date

officers · CH01

2026-01-14

change-registered-office-address-company-with-date-old-address-new-address

address · AD01

2026-01-14

accounts-with-accounts-type-dormant

accounts · AA

2025-09-30

confirmation-statement-with-no-updates

confirmation-statement · CS01

2025-09-16

accounts-with-accounts-type-dormant

accounts · AA

2024-09-30

confirmation-statement-with-updates

confirmation-statement · CS01

2024-09-17

notification-of-a-person-with-significant-control

persons-with-significant-control · PSC01

2024-07-22

termination-director-company-with-name-termination-date

officers · TM01

2024-07-22

termination-director-company-with-name-termination-date

officers · TM01

2024-07-22

cessation-of-a-person-with-significant-control

persons-with-significant-control · PSC07

2024-07-22

change-registered-office-address-company-with-date-old-address-new-address

address · AD01

2024-07-22

cessation-of-a-person-with-significant-control

persons-with-significant-control · PSC07

2024-07-22

accounts-with-accounts-type-dormant

accounts · AA

2023-09-30

confirmation-statement-with-no-updates

confirmation-statement · CS01

2023-09-15