MACKAYS COTTAGES LTD

🏛️Establishedactive
SC634247 · ltd · incorporated 2019-06-24
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
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Turnover
year to Jun 2025
Net worth
£223.1k
book net assets
Opportunity
71/100
Strong
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What this business does
Primary activity: Hotels and similar accommodation
Sector: Accommodation & food service
Investor take
Pursue
Strong opportunity: asset-holding vehicle with strong profile and bankable structure.

Opportunity 71/100 (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 (58/100).

Data confidence

Overall: medium (78/100)

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
2 officers (2 active, 2 linked, 2 with DOB)
90
Ownership & PSC
1 active PSC(s) of 1 total, 1 with control declared
90
Director network
Network not yet resolved
30
Filing history
14 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
71/100Strong
PassWatchWorth a lookStrongExceptional 

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

Business quality
65
Adequate — check latest filings for context.
Acquirability
50
Some acquirability indicators.
Risk profile
85
Few red flags.
Signal strength
90
Good data coverage for analysis.

Signals from accounts

Derived from iXBRL accounts · FRS 105 (micro)
Positive net assets
Net assets £223,080

Key financials

2 years extracted from filed iXBRL accounts
Cash
Net Worth
£223k
↑ 18% YoY
Current Assets
£240k
↑ 16% YoY
Current Liabilities
£0£48k£96k£144k£192k£240kJun 2024Jun 2025

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · FRS 105 (micro)
Metric2025-06-302024-06-30
Total assets£223.1k£188.9k
Current assets£240.1k£207.0k
Net assets£223.1k£188.9k

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
1
filing
  • 1 accounts
Last 90 days
1
filing
  • 1 accounts
Last 180 days
1
filing
  • 1 accounts
Counts from Companies House filing history.
Corporate timeline (11 events)Click to expand
  1. 2026-03-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  2. 2025-03-26
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  3. 2024-03-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  4. 2023-03-27
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  5. 2022-03-31
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  6. 2021-04-14
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  7. 2019-07-19
    📄
    appoint-person-director-company-with-name-date
    officers · AP01
  8. 2019-07-10
    MACKAY, Robert Andrew appointed
    director
  9. 2019-06-24
    🏢
    Company incorporated
    As MACKAYS COTTAGES LTD
  10. 2019-06-24
    MACKAY, Fiona Campbell appointed
    director
  11. 2019-06-24
    📄
    incorporation-company
    incorporation · NEWINC

Owner dependency

86/100
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 name in company name: Company name contains director surname "MACKAY" — strong identity link between founder and business.
  • +Family involvement: Multiple officers share a surname — likely family business, which concentrates governance.
  • +No director turnover: Company is 7 years old with no director changes — suggests a very tight-knit founder team never broadened.

Succession & seller-readiness

36/100
Weak signal

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

SIGNALS
  • 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.)

Shareholders & ownership

1 active beneficial owner · dominant holder ≥75%
NameSharesVoting rightsNature of controlNotified
Mrs Fiona Campbell Mackay
Individual · British · DOB 05/1972 · age 54
75100%
75-100% shares24/06/2019

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

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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
Incorporated2019-06-24
Jurisdictionscotland
Primary SIC55100 — Hotels and similar accommodation

Registered office

Oceana
Durness
Lairg
IV27 4PN
Scotland

Filing status

Accounts
Next due: 2027-03-31
Last made up to: 2025-06-30
Confirmation statement
Next due: 2026-06-21
Last: 2025-06-07

Officers (2 active · 0 resigned)

MACKAY, Fiona Campbell
director · ~54y · appointed 2019-06-24
View their other companies + combined net worth →
Active
MACKAY, Robert Andrew
director · ~57y · appointed 2019-07-10
View their other companies + combined net worth →
Active

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

Recent filings (14 total)

accounts-with-accounts-type-micro-entity
accounts · AA
2026-03-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-06-09
accounts-with-accounts-type-micro-entity
accounts · AA
2025-03-26
confirmation-statement-with-updates
confirmation-statement · CS01
2024-06-07
accounts-with-accounts-type-micro-entity
accounts · AA
2024-03-30
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-06-07
accounts-with-accounts-type-micro-entity
accounts · AA
2023-03-27
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-06-30
accounts-with-accounts-type-micro-entity
accounts · AA
2022-03-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-06-24
accounts-with-accounts-type-micro-entity
accounts · AA
2021-04-14
confirmation-statement-with-no-updates
confirmation-statement · CS01
2020-06-28
appoint-person-director-company-with-name-date
officers · AP01
2019-07-19
incorporation-company
incorporation · NEWINC
2019-06-24