BY THE BOOKS ACCOUNTING ASSISTANCE LIMITED
🌳Matureactive
SC429226 · ltd · incorporated 2012-07-27
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
—
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Turnover
—
year to Aug 2024
Net worth
£2.5k
book net assets
Opportunity
74/100
Strong
What this business does
Primary activity: Bookkeeping activities
Sector: Professional, scientific & technical
Investor take
PursueStrong opportunity: asset-holding vehicle with strong profile and bankable structure.
Opportunity 74/100 (strong), bankability 75/100. High owner-dependency — earn-out structure likely required for clean transition. Share purchase looks the cleaner deal structure. Most likely exit: strategic trade sale (63/100).
Data confidence
Overall: medium (76/100)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
3 officers (3 active, 3 linked, 2 with DOB)
83
Ownership & PSC
2 active PSC(s) of 2 total, 2 with control declared
90
Director network
Network not yet resolved
30
Filing history
35 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
74/100Strong
PassWatchWorth a lookStrongExceptional
Solid opportunity signal. Worth a dedicated memo and management meeting.
Business quality
70
Active, clean filings, stable charge profile.
Acquirability
55
Some acquirability indicators.
Risk profile
85
Few red flags.
Signal strength
90
Good data coverage for analysis.
Signals from accounts
Derived from iXBRL accounts · accounting standard not declaredPositive net assets
Net assets £2,474
Key financials
2 years extracted from filed iXBRL accountsCash
—
Net Worth
£2k
↑ 252% YoY
Current Assets
£40k
↓ 28% YoY
Current Liabilities
—
Hover to see exact values · click legend to toggle series
Financials
Extracted from Companies House accounts · accounting standard unknown| Metric | 2024-08-31 | 2023-08-31 |
|---|---|---|
| Total assets | £2.5k | £703 |
| Current assets | £40.3k | £55.8k |
| Net assets | £2.5k | £703 |
Amounts extracted automatically from iXBRL. Fields left blank were not reported or not mapped. Values in GBP unless stated.
Recent activity
Last 30 days
0
filings
Last 90 days
0
filings
Last 180 days
0
filings
Counts from Companies House filing history.
Corporate timeline (19 events)Click to expand
- 2025-05-29📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2025-05-22📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2025-05-22📄notification-of-a-person-with-significant-controlpersons-with-significant-control · PSC01
- 2025-05-22📄appoint-person-director-company-with-name-dateofficers · AP01
- 2025-05-21➕MOFFATT, Simon James appointeddirector
- 2023-12-15📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2023-09-17📄capital-allotment-sharescapital · SH01
- 2023-05-15📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2022-05-12📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2021-03-16📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2020-05-15📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2019-12-09📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2019-12-09📍change-registered-office-address-company-with-date-old-address-new-addressaddress · AD01
- 2018-12-19📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2018-05-08📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2016-11-21📄accounts-with-accounts-type-total-exemption-smallaccounts · AA
- 2012-07-27🏢Company incorporatedAs BY THE BOOKS ACCOUNTING ASSISTANCE LIMITED
- 2012-07-27➕MOFFATT, Lynne Marie appointedsecretary
- 2012-07-27➕MOFFATT, Lynne Marie appointeddirector
Owner dependency
66/100
High — earn-out structure requiredMaterial 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.
- +Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.
Succession & seller-readiness
49/100
Moderate signalSome succession indicators present. Worth watching; approach if sector/strategy fits.
SIGNALS
- secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
- secondary12+ year tenure: Director in role 14 years.
- supportingClean filings + long tenure: Disciplined long-tenure operator — classic lifestyle-business pattern that often sells quietly.
Red flags
cleanNo red flags detected from available public data. (This is not a clean bill of health — detailed accounts review still recommended.)
Shareholders & ownership
2 active beneficial owners · dominant holder ≥75%| Name | Shares | Voting rights | Nature of control | Notified |
|---|---|---|---|---|
Mrs Lynne Marie Moffatt Individual · British · DOB 12/1978 · age 48 | 75–100% | 25–50% | board control75-100% shares · 75-100% voting · board control | 27/07/2016 |
Mr Simon James Moffatt Individual · Scottish · DOB 06/1977 · age 49 | — | 25–50% | 25-50% voting | 21/05/2025 |
From Companies House Persons with Significant Control filings. Share ranges are banded per the public PSC regime.
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|---|---|---|---|---|---|---|---|
| CLICK4CONVEYANCING LIMITED→ SC333789 · est 2007 · no financials extracted | — | — | — | — | 18y | — | — |
| COMING TO OUR SENSES LTD→ SC643311 · est 2019 · no financials extracted | — | — | — | — | 6y | — | — |
| DAVIDSON SMITH CONSULTING LTD→ SC628624 · est 2019 · no financials extracted | — | — | — | — | 6y | — | — |
| DCC RAIL PROJECTS LTD→ SC753713 · est 2022 · no financials extracted | — | — | — | — | 3y | — | — |
| DCM EVENTS LTD→ SC874843 · est 2026 · no financials extracted | — | — | — | — | — | — | — |
| DEBBIE LEISHMAN CONSULTING LIMITED→ SC755529 · est 2023 · no financials extracted | — | — | — | — | 3y | — | — |
| DEFTECHCONSULTING LTD→ SC876226 · est 2026 · no financials extracted | — | — | — | — | — | — | — |
| DELAVEGA INSPECTION AND CONSULTANCY LIMITED→ SC322328 · est 2007 · no financials extracted | — | — | — | — | 18y | — | — |
| DLD INSPECTION SERVICES LIMITED→ SC424465 · est 2012 · no financials extracted | — | — | — | — | 13y | — | — |
| DNA LIFTING LTD→ SC853055 · est 2025 · no financials extracted | — | — | — | — | — | — | — |
| DOMCHECK LTD→ SC760076 · est 2023 · no financials extracted | — | — | — | — | 3y | — | — |
| DONALD MACLEOD LIMITED→ SC585821 · est 2018 · no financials extracted | — | — | — | — | 8y | — | — |
Peers ranked by estimated value, then turnover, then opportunity score.See all →
🔒Tailored diligence questions
6 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
Incorporated2012-07-27
Jurisdictionscotland
Primary SIC69202 — Bookkeeping activities
Registered office
19 Maccallum Avenue
Dunfermline
KY11 8ZT
Scotland
Filing status
Accounts
Next due: 2026-05-31
Last made up to: 2024-08-31
Confirmation statement
Next due: 2026-08-10
Last: 2025-07-27
Officers (3 active · 0 resigned)
MOFFATT, Lynne Marie→
Activesecretary · appointed 2012-07-27
View their other companies + combined net worth →
MOFFATT, Lynne Marie→
Activedirector · ~48y · appointed 2012-07-27
View their other companies + combined net worth →
MOFFATT, Simon James→
Activedirector · ~49y · appointed 2025-05-21
View their other companies + combined net worth →
Click a director name to see their full track record across all companies.
Recent filings (35 total)
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-08-06
accounts-with-accounts-type-micro-entity
accounts · AA
2025-05-29
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2025-05-22
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC01
2025-05-22
appoint-person-director-company-with-name-date
officers · AP01
2025-05-22
confirmation-statement-with-updates
confirmation-statement · CS01
2024-08-04
accounts-with-accounts-type-micro-entity
accounts · AA
2023-12-15
capital-allotment-shares
capital · SH01
2023-09-17
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-08-03
accounts-with-accounts-type-micro-entity
accounts · AA
2023-05-15
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-08-05
accounts-with-accounts-type-micro-entity
accounts · AA
2022-05-12
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-07-28
accounts-with-accounts-type-micro-entity
accounts · AA
2021-03-16
confirmation-statement-with-no-updates
confirmation-statement · CS01
2020-07-30