KILTED FUDGE COMPANY LIMITED
🏛️Establishedactive
SC565671 · ltd · incorporated 2017-05-11
Investment thesis
Established operating company — standard diligence applies, no dominant angle.
Why interesting: Live, filing, normal profile.
Why risky: No standout signals in either direction.
🔒Estimated value
—
Upgrade to see
Turnover
—
year to Dec 2024
Net worth
£-82.2k
book net assets
Opportunity
77/100
Strong
What this business does
Primary activity: Retail sale of bread, cakes, flour confectionery and sugar confectionery in specialised stores
Sector: Wholesale & retail
Investor take
Pass (distressed without resilience)Distressed active trading company — structural issues outweigh the discount.
Opportunity 77/100 (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: 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
2 officers (2 active, 2 linked, 2 with DOB)
90
Ownership & PSC
2 active PSC(s) of 2 total, 2 with control declared
90
Director network
2 connected companies via shared directors
51
Filing history
34 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
77/100Strong
PassWatchWorth a lookStrongExceptional
Solid opportunity signal. Worth a dedicated memo and management meeting.
Business quality
65
Adequate — check latest filings for context.
Acquirability
75
Strong succession / seller-readiness signals.
Risk profile
85
Few red flags.
Signal strength
90
Good data coverage for analysis.
Signals from accounts
Derived from iXBRL accounts · FRS 102Negative net assets
Liabilities exceed assets by £82,228
Key financials
2 years extracted from filed iXBRL accountsCash
—
Net Worth
-£82k
Current Assets
£37k
Current Liabilities
—
Hover to see exact values · click legend to toggle series
Financials
Extracted from Companies House accounts · FRS 102| Metric | 2024-12-31 | 2023-12-31 |
|---|---|---|
| Total assets | £-41.6k | — |
| Current assets | £36.7k | — |
| Debtors | £23.0k | — |
| Net assets | £-82.2k | — |
Amounts extracted automatically from iXBRL. Fields left blank were not reported or not mapped. Values in GBP unless stated.
🔒Filing-note intelligence
4 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
0
filings
Last 180 days
0
filings
Counts from Companies House filing history.
Corporate timeline (21 events)Click to expand
- 2025-09-29📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2025-08-09📄gazette-filings-brought-up-to-dategazette · DISS40
- 2025-07-29📄gazette-notice-compulsorygazette · GAZ1
- 2024-09-30📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2024-03-12📍change-registered-office-address-company-with-date-old-address-new-addressaddress · AD01
- 2023-09-26📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2022-10-24📄change-person-director-company-with-change-dateofficers · CH01
- 2022-10-24📄change-person-director-company-with-change-dateofficers · CH01
- 2022-10-24📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2022-10-24📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2022-10-13📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2021-09-29📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2020-10-07📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2019-10-01📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2019-05-24📄change-person-director-company-with-change-dateofficers · CH01
- 2019-05-24📄change-person-director-company-with-change-dateofficers · CH01
- 2019-05-24📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2019-05-24📄change-to-a-person-with-significant-controlpersons-with-significant-control · PSC04
- 2019-02-26➕LEWIS, Christopher David appointeddirector
- 2017-05-11🏢Company incorporatedAs KILTED FUDGE COMPANY LIMITED
- 2017-05-11➕BRUCE, Stephen Peter appointeddirector
Owner dependency
71/100
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.
- +Senior director age: Director aged approximately 62 — approaching natural succession window.
- +No director turnover: Company is 9 years old with no director changes — suggests a very tight-knit founder team never broadened.
Succession & seller-readiness
46/100
Moderate signalSome succession indicators present. Worth watching; approach if sector/strategy fits.
SIGNALS
- secondaryFounder aged 58+: Senior director is approximately 62. Early succession window.
- secondaryTwo-director governance: Small-team governance. Succession depth is thin but not absent.
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| Name | Shares | Voting rights | Nature of control | Notified |
|---|---|---|---|---|
Mr Stephen Peter Bruce Individual · British · DOB 11/1964 · age 62 | 50–75% | 50–75% | 50-75% shares · 50-75% voting | 11/05/2017 |
Mr Christopher David Lewis Individual · British · DOB 05/1973 · age 53 | 25–50% | 25–50% | 25-50% shares · 25-50% voting | 11/05/2017 |
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 · PH postcode area| Company | Est. value | Turnover | Net worth | Staff | Age | Opp | Director |
|---|---|---|---|---|---|---|---|
| PWAMM (SERVICES) LIMITED→ SC248245 · est 2003 · no financials extracted | — | — | — | — | 22y | — | — |
| REN ET VOIGT LIMITED→ SC283336 · est 2005 · no financials extracted | — | — | — | — | 20y | — | — |
| RESTART LOCHABER COMMUNITY INTEREST COMPANY→ SC627206 · est 2019 · no financials extracted | — | — | — | — | 7y | — | — |
| ROBERT NICOL LIMITED→ SC273331 · est 2004 · no financials extracted | — | — | — | — | 21y | — | — |
| ROSS & ROSS HOLDINGS LTD→ SC756293 · est 2023 · no financials extracted | — | — | — | — | 3y | — | — |
| S & B 1 LTD→ SC853722 · est 2025 · no financials extracted | — | — | — | — | — | — | — |
| SPIRIT OF WOOD LIMITED→ SC245045 · est 2003 · no financials extracted | — | — | — | — | 23y | — | — |
| STACK YOUR LTD→ SC809654 · est 2024 · no financials extracted | — | — | — | — | 1y | — | — |
| STEWARTS (SCOTLAND) LIMITED→ SC493511 · est 2014 · no financials extracted | — | — | — | — | 11y | — | — |
| STIRLING INTERNATIONAL FOOD AND WINE LTD→ SC842089 · est 2025 · no financials extracted | — | — | — | — | 1y | — | — |
| STOCK UNION LTD→ SC749593 · est 2022 · no financials extracted | — | — | — | — | 3y | — | — |
| STOP & SHOP GROCERS LTD→ SC620986 · est 2019 · no financials extracted | — | — | — | — | 7y | — | — |
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
Incorporated2017-05-11
Jurisdictionscotland
Primary SIC47240 — Retail sale of bread, cakes, flour confectionery and sugar confectionery in specialised stores
Registered office
Unit 1 Myrtlefiled Centre Unit 1 Myrtlefield Centre
164 Grampian Road
Aviemore
PH22 1RH
Scotland
Filing status
Accounts
Next due: 2026-09-30
Last made up to: 2024-12-31
Confirmation statement
Next due: 2026-05-24
Last: 2025-05-10
Officers (2 active · 0 resigned)
BRUCE, Stephen Peter→
Activedirector · ~62y · appointed 2017-05-11
View their other companies + combined net worth →
LEWIS, Christopher David→
Activedirector · ~53y · appointed 2019-02-26
View their other companies + combined net worth →
Click a director name to see their full track record across all companies.
Recent filings (34 total)
accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-09-29
gazette-filings-brought-up-to-date
gazette · DISS40
2025-08-09
confirmation-statement-with-updates
confirmation-statement · CS01
2025-08-06
gazette-notice-compulsory
gazette · GAZ1
2025-07-29
accounts-with-accounts-type-total-exemption-full
accounts · AA
2024-09-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-05-27
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2024-03-12
accounts-with-accounts-type-total-exemption-full
accounts · AA
2023-09-26
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-05-16
change-person-director-company-with-change-date
officers · CH01
2022-10-24
change-person-director-company-with-change-date
officers · CH01
2022-10-24
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2022-10-24
change-to-a-person-with-significant-control
persons-with-significant-control · PSC04
2022-10-24
accounts-with-accounts-type-total-exemption-full
accounts · AA
2022-10-13
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-05-18