CALCULUS ACCOUNTANTS (SCOTLAND) LTD
💤Zombieactive
SC375531 · ltd · incorporated 2010-03-24
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
—
not disclosed
Net worth
—
book net assets
Opportunity
68/100
Strong
What this business does
Primary activity: Accounting and auditing activities
Sector: Professional, scientific & technical
Investor take
Pass (distressed without resilience)Distressed active trading company — structural issues outweigh the discount.
Opportunity 68/100 (strong), bankability 50/100. Strong seller-intent signal (78/100, director aged 65). Biggest value-creation lever: File overdue accounts. Clears statutory overdue flag — immediate bankability uplift for refinance conversations. Most likely exit: share sale to pe / searcher (53/100).
🏦
Refinance opportunity
6 live charges · oldest 6.9y
45/100
under pressure
Refinance would be pressure-driven, not opportunity-driven. Expect tighter margins and covenant scrutiny.
- · Oldest live charge is 6.9 years old — likely at or near maturity.
- · Single lender — cleanest path to refinance.
- · Distress signals active — lender appetite narrows.
Data confidence
Overall: medium (58/100)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
No iXBRL financials extracted
0
Lenders & charges
6 charges (6/6 with lender, 6/6 with type)
90
Directors & officers
1 officers (1 active, 1 linked, 1 with DOB)
90
Ownership & PSC
1 active PSC(s) of 1 total, 1 with control declared
90
Director network
3 connected companies via shared directors
54
Filing history
47 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
68/100Strong
PassWatchWorth a lookStrongExceptional
Solid opportunity signal. Worth a dedicated memo and management meeting.
Business quality
45
Concerning — overdue filings or status flags present.
Acquirability
80
Strong succession / seller-readiness signals.
Risk profile
64
Some moderate concerns — review flags.
Signal strength
100
Good data coverage for analysis.
Recent activity
Last 30 days
0
filings
Last 90 days
1
filing
- • 1 confirmation-statement
Last 180 days
1
filing
- • 1 confirmation-statement
Counts from Companies House filing history.
Corporate timeline (27 events)Click to expand
- 2025-07-30📄gazette-filings-brought-up-to-dategazette · DISS40
- 2025-07-01📄gazette-notice-compulsorygazette · GAZ1
- 2025-04-05📄gazette-filings-brought-up-to-dategazette · DISS40
- 2025-03-04📄gazette-notice-compulsorygazette · GAZ1
- 2025-02-28📄mortgage-satisfy-charge-fullmortgage · MR04
- 2025-02-28🔓Charge satisfied #2
- 2024-03-26📄gazette-filings-brought-up-to-dategazette · DISS40
- 2024-03-19📄gazette-notice-compulsorygazette · GAZ1
- 2023-06-14📄gazette-filings-brought-up-to-dategazette · DISS40
- 2023-06-06📄gazette-notice-compulsorygazette · GAZ1
- 2023-03-11📄gazette-filings-brought-up-to-dategazette · DISS40
- 2023-03-10📄dissolved-compulsory-strike-off-suspendeddissolution · DISS16(SOAS)
- 2023-02-28📄gazette-notice-compulsorygazette · GAZ1
- 2021-08-07📄gazette-filings-brought-up-to-dategazette · DISS40
- 2021-08-05📄dissolved-compulsory-strike-off-suspendeddissolution · DISS16(SOAS)
- 2021-07-13📄gazette-notice-compulsorygazette · GAZ1
- 2020-07-07📄mortgage-create-with-deed-with-charge-number-charge-creation-datemortgage · MR01
- 2020-07-07📄mortgage-create-with-deed-with-charge-number-charge-creation-datemortgage · MR01
- 2020-07-03🔒Charge registered #5Lender: The Royal Bank of Scotland PLC
- 2020-06-18🔒Charge registered #6Lender: The Royal Bank of Scotland PLC
- 2020-01-14📄mortgage-create-with-deed-with-charge-number-charge-creation-datemortgage · MR01
- 2020-01-09🔒Charge registered #4Lender: The Royal Bank of Scotland PLC
- 2019-12-18🔒Charge registered #3Lender: The Royal Bank of Scotland PLC
- 2019-12-09🔒Charge registered #2Lender: The Royal Bank of Scotland PLC
- 2019-05-22🔒Charge registered #1Lender: The Royal Bank of Scotland PLC
- 2010-03-24🏢Company incorporatedAs CALCULUS ACCOUNTANTS (SCOTLAND) LTD
- 2010-03-24➕AKHTAR, Perwaiz appointeddirector
Owner dependency
100/100
Critical — business is the founderThe 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 65 — succession pressure is live.
- +No director turnover: Company is 16 years old with no director changes — suggests a very tight-knit founder team never broadened.
Succession & seller-readiness
83/100
Likely off-market candidateStrong acquirability signals converging. Worth approaching directly — this is how off-market deals start.
SIGNALS
- primaryFounder aged 63+: Senior director is approximately 65. 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 16 years old and no new directors in the last 3 years — succession not yet being planned internally.
Red flags
1 high · 1 lowAccounts overdue
highStatutory accounts have not been filed by their due date. Can indicate admin breakdown, cash preservation, or deliberate delay.
Evidence: Next due: 2021-03-31
5 live charges
lowHeavily leveraged with multiple live security positions — understand the capital structure before proceeding.
Shareholders & ownership
1 active beneficial owner · dominant holder ≥75%| Name | Shares | Voting rights | Nature of control | Notified |
|---|---|---|---|---|
Mr Perwaiz Akhtar Individual · British · DOB 02/1961 · age 65 | 75–100% | — | 75-100% shares | 06/04/2016 |
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 · G postcode area| Company | Est. value | Turnover | Net worth | Staff | Age | Opp | Director |
|---|---|---|---|---|---|---|---|
| C &S RECRUITMENT LIMITED→ SC699533 · est 2021 · no financials extracted | — | — | — | — | 4y | — | — |
| C-SUITE LEGAL LTD→ SC677788 · est 2020 · no financials extracted | — | — | — | — | 5y | — | — |
| CORPORATE CONNECTIONS INTERNATIONAL LTD.→ SC371303 · est 2010 · no financials extracted | — | — | — | — | 16y | — | — |
| CPOWER ALBA LTD→ SC567057 · est 2017 · no financials extracted | — | — | — | — | 8y | — | — |
| CRAIG MCINTYRE LIMITED→ SC789479 · est 2023 · no financials extracted | — | — | — | — | 2y | — | — |
| CRAIGALAN LTD→ SC855564 · est 2025 · no financials extracted | — | — | — | — | — | — | — |
| CREATIVE SUMS LTD.→ SC465546 · est 2013 · no financials extracted | — | — | — | — | 12y | — | — |
| CREDIBLE CONSULTANCY SERVICES LTD→ SC617461 · est 2019 · no financials extracted | — | — | — | — | 7y | — | — |
| CREDIT RISK MODELS (E) LTD→ SC801141 · est 2024 · no financials extracted | — | — | — | — | 2y | — | — |
| CRGP VISION LTD.→ SC652868 · est 2020 · no financials extracted | — | — | — | — | 6y | — | — |
| CROSSHILL (SR) LIMITED→ SC565706 · est 2017 · no financials extracted | — | — | — | — | 8y | — | — |
| CROSSHILL INVESTMENTS LIMITED→ SC515975 · est 2015 · no financials extracted | — | — | — | — | 10y | — | — |
Peers ranked by estimated value, then turnover, then opportunity score.See all →
🔒Tailored diligence questions
11 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
Incorporated2010-03-24
Jurisdictionscotland
Primary SIC69201 — Accounting and auditing activities
Registered office
10 Avonhead Road
Cumbernauld
Glasgow
G67 4RA
Filing status
Accounts
Next due: 2021-03-31OVERDUE
Last made up to: 2019-03-31
Confirmation statement
Next due: 2027-04-07
Last: 2026-03-24
Officers (1 active · 0 resigned)
AKHTAR, Perwaiz→
Activedirector · ~65y · appointed 2010-03-24
View their other companies + combined net worth →
Click a director name to see their full track record across all companies.
Mortgages & charges
6
Total charges
5
Outstanding
1
Active lenders
Status:Lender:6 of 6 shown
| Type | Properties | |||||
|---|---|---|---|---|---|---|
| outstanding | Lloyds Banking Group The Royal Bank of Scotland PLC | A registered charge | 1 property | 03/07/2020 | — | |
| outstanding | Lloyds Banking Group The Royal Bank of Scotland PLC | A registered charge | 1 property | 18/06/2020 | — | |
| outstanding | Lloyds Banking Group The Royal Bank of Scotland PLC | A registered charge | 1 property | 09/01/2020 | — | |
| outstanding | Lloyds Banking Group The Royal Bank of Scotland PLC | A registered charge | 1 property | 18/12/2019 | — | |
| satisfied | Lloyds Banking Group The Royal Bank of Scotland PLC | A registered charge | — | 09/12/2019 | 28/02/2025 | |
| outstanding | Lloyds Banking Group The Royal Bank of Scotland PLC | A registered charge | — | 22/05/2019 | — |
Click column headers to sort. Use filters above to narrow by status and lender.
Recent filings (47 total)
confirmation-statement-with-no-updates
confirmation-statement · CS01
2026-03-24
gazette-filings-brought-up-to-date
gazette · DISS40
2025-07-30
gazette-notice-compulsory
gazette · GAZ1
2025-07-01
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-04-25
gazette-filings-brought-up-to-date
gazette · DISS40
2025-04-05
gazette-notice-compulsory
gazette · GAZ1
2025-03-04
mortgage-satisfy-charge-full
mortgage · MR04
2025-02-28
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-04-12
gazette-filings-brought-up-to-date
gazette · DISS40
2024-03-26
gazette-notice-compulsory
gazette · GAZ1
2024-03-19
gazette-filings-brought-up-to-date
gazette · DISS40
2023-06-14
gazette-notice-compulsory
gazette · GAZ1
2023-06-06
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-03-24
gazette-filings-brought-up-to-date
gazette · DISS40
2023-03-11
dissolved-compulsory-strike-off-suspended
dissolution · DISS16(SOAS)
2023-03-10