E SHOP HEATING LTD

🌳Matureactive

SC480498 · ltd · incorporated 2014-06-20

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.

Why now

Window steady · low confidence

Steady and tidy — no seller pressure yet. Approach only if an angle opens.

Opportunity decay

hardening · 12-months

Already tight — no obvious softening catalysts on the horizon.

· Thesis: well-run, low negotiation leverage

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 Jun 2025

Net worth

—

book net assets

Opportunity

78/100

Strong

🔒Generate AI memo →🔒Outreach pack →🔒Corporate story →📑 Reports →Sign in to watch

What this business does

Primary activity: Retail sale via mail order houses or via Internet

Sector: Wholesale & retail

Investor take

Pursue

Active trading company. Family succession underway — not a classic acquisition target.

Opportunity 78/100 (strong), bankability 75/100. Same-surname younger director in place — likely family handover, not open to sale. Share purchase looks the cleaner deal structure. Most likely exit: share sale to pe / searcher (73/100).

Data confidence

Overall: medium (79/100)

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

4 officers (2 active, 4 linked, 3 with DOB)

Ownership & PSC

1 active PSC(s) of 2 total, 2 with control declared

Director network

1 connected companies via shared directors

Filing history

34 filings on record

Gazette notices

No matching gazette notices (standard for active companies)

Opportunity Score

78/100Strong

PassWatchWorth a lookStrongExceptional

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

Business quality

Active, clean filings, stable charge profile.

Acquirability

Strong succession / seller-readiness signals.

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 · accounting standard unknown

Metric	2025-06-30	2024-06-30
Average employees	0	0

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

🔒Filing-note intelligence

1 signal 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

filings

Last 90 days

filings

• 1 officers
• 1 address

Last 180 days

filings

• 1 officers
• 1 address
• 1 accounts

Counts from Companies House filing history.

Corporate timeline (23 events)Click to expand

2026-06-01
📄
change-person-director-company-with-change-date
officers · CH01
2026-06-01
📍
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2026-03-10
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2025-03-31
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2024-08-13
📄
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC02
2024-08-12
📄
cessation-of-a-person-with-significant-control
persons-with-significant-control · PSC07
2024-03-27
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2023-03-31
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2022-05-27
📄
appoint-person-director-company-with-name-date
officers · AP01
2022-05-27
📄
termination-secretary-company-with-name-termination-date
officers · TM02
2022-05-27
📄
termination-director-company-with-name-termination-date
officers · TM01
2022-03-04
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2022-03-03
📄
appoint-person-director-company-with-name-date
officers · AP01
2022-03-01
➕
BASSETT, Philip appointed
director
2022-03-01
➖
ROUAT, Nicole Ngozi Gbemisola resigned
secretary
2022-03-01
➖
ROUAT, Nicole Ngozi Gbemisola resigned
director
2022-02-20
➕
BASSETT, Nicholas appointed
director
2021-02-19
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2020-03-26
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2019-03-25
📄
accounts-with-accounts-type-micro-entity
accounts · AA
2014-06-20
🏢
Company incorporated
As E SHOP HEATING LTD
2014-06-20
➕
ROUAT, Nicole Ngozi Gbemisola appointed
secretary
2014-06-20
➕
ROUAT, Nicole Ngozi Gbemisola appointed
director

Owner dependency

81/100

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

+Two-director setup: Only two active directors — typical of owner-managed SMEs but limits succession.
+Founder age: Director aged approximately 71 — succession pressure is live.
+Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.

Succession & seller-readiness

26/100

Weak signal

Limited succession signal. Not a near-term off-market candidate.

SIGNALS

primaryFamily succession underway: Not a takeover target — BASSETT, Nicholas (same surname) appointed 2022-02-20. Pattern consistent with intra-family handover.
primaryFounder aged 70+: Senior director is approximately 71 years old. Natural succession window is now.
secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.

Red flags

clean

No red flags detected from available public data. (This is not a clean bill of health — detailed accounts review still recommended.)

Group structure

The Mccall Discretionary Trust is the ultimate parent — holding 75%+ shares. This company sits inside their group.

🏛️

The Mccall Discretionary Trust

Corporate parent · holds 75-100% shares

ultimate parent

⬇

E SHOP HEATING LTD

This company · SC480498

Parent relationships inferred from Persons with Significant Control filings. Full subsidiary tree requires reverse-lookup (coming).

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%

Name	Shares	Voting rights	Nature of control	Notified
The Mccall Discretionary Trust Corporate entity	75–100%	—	75-100% shares	17/04/2024

1 historic (ceased) PSC

Rosehill Enterprises Ltdceased 17/04/2024· 75-100% shares

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 · Retail · EH postcode area

Company	Est. value	Turnover	Net worth	Staff	Age	Opp	Director
PENTLAND KITCHENS LIMITED→ SC307579 · est 2006	£710.4k £532.8k–£888.0k	—	—	2000	19y	83	63y
LYON & TURNBULL LIMITED→ SC191166 · est 1998	£551.7k £413.8k–£689.6k	—	—	75	27y	85	77y
FESTIVAL FRINGE TRADING LIMITED→ SC130813 · est 1991	£497.4k £373.1k–£621.8k	—	—	0	35y	85	77y
M&F FUNERAL SERVICES LIMITED→ SC365033 · est 2009	£273.1k £204.9k–£341.4k	—	—	11	16y	88	61y
DRINX.COM LIMITED→ SC203859 · est 2000	—	—	£353.7k	—	26y	83	63y
GLASGOW ARCHITECTURAL SALVAGE LIMITED→ SC248258 · est 2003 · no financials extracted	—	—	—	—	23y	83	58y
GLENTERRIN LIMITED→ SC116076 · est 1989	—	—	—	7100	37y	83	64y
GRAHAM TISO LIMITED→ SC081944 · est 1983 · no financials extracted	—	—	—	—	43y	83	60y
NGS TRADING COMPANY LIMITED→ SC312797 · est 2006 · no financials extracted	—	—	—	—	19y	83	68y
PLANET FLOWERS LTD.→ SC212761 · est 2000	—	—	£208.8k	—	25y	83	78y
THE DORMANT DISTILLERY COMPANY LIMITED→ SC172078 · est 1997	—	—	—	64	29y	83	62y
THE GREAT GROG COMPANY LIMITED→ SC194873 · est 1999	—	—	£501.5k	—	27y	83	64y

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

Incorporated2014-06-20

Jurisdictionscotland

Primary SIC47910 — Retail sale via mail order houses or via Internet

Registered office

4th Floor 115 George Street

Edinburgh

EH2 4JN

Scotland

Filing status

Accounts

Next due: 2027-03-31

Last made up to: 2025-06-30

Confirmation statement

Next due: 2026-07-10

Last: 2025-06-26

Officers (2 active · 2 resigned)

BASSETT, Nicholas→

director · ~32y · appointed 2022-02-20

View their other companies + combined net worth →

Active

BASSETT, Philip→

director · ~71y · appointed 2022-03-01

View their other companies + combined net worth →

Active

ROUAT, Nicole Ngozi Gbemisola→

secretary · appointed 2014-06-20 · resigned 2022-03-01

Resigned

ROUAT, Nicole Ngozi Gbemisola→

director · ~52y · appointed 2014-06-20 · resigned 2022-03-01

Resigned

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

Recent filings (34 total)

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

officers · CH01

2026-06-01

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

address · AD01

2026-06-01

accounts-with-accounts-type-micro-entity

accounts · AA

2026-03-10

confirmation-statement-with-no-updates

confirmation-statement · CS01

2025-06-26

accounts-with-accounts-type-micro-entity

accounts · AA

2025-03-31

confirmation-statement-with-updates

confirmation-statement · CS01

2024-08-13

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

persons-with-significant-control · PSC02

2024-08-13

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

persons-with-significant-control · PSC07

2024-08-12

confirmation-statement-with-no-updates

confirmation-statement · CS01

2024-08-01

accounts-with-accounts-type-micro-entity

accounts · AA

2024-03-27

confirmation-statement-with-no-updates

confirmation-statement · CS01

2023-08-03

accounts-with-accounts-type-micro-entity

accounts · AA

2023-03-31

confirmation-statement-with-no-updates

confirmation-statement · CS01

2022-08-02

appoint-person-director-company-with-name-date

officers · AP01

2022-05-27

termination-secretary-company-with-name-termination-date

officers · TM02

2022-05-27