MACRAE HIGHLAND LTD
🏛️Establishedactive
SC636692 · ltd · incorporated 2019-07-22
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.
Opportunity decay
approaching window · 12-months
Approaching a transaction window — refinance or sale event plausible in the next 12 months.
- · Oldest live charge 6.7y old — refinance window within 12 months
🔒Estimated value
—
Upgrade to see
Turnover
—
year to Jan 2025
Net worth
£39.1k
book net assets
Opportunity
73/100
Strong
What this business does
Primary activity: Hotels and similar accommodation
Sector: Accommodation & food service
Investor take
PursueStrong opportunity: active trading company with strong profile and bankable structure.
Opportunity 73/100 (strong), bankability 80/100. 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).
🏦
Refinance opportunity
1 live charge · oldest 6.7y
85/100
ready
Refinance conversation should be productive — structure clean and timing right.
- · Oldest live charge is 6.7 years old — likely at or near maturity.
- · Single lender — cleanest path to refinance.
- · Legal-friction score 15/100 — clean.
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
1 charges (1/1 with lender, 1/1 with type)
90
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
Network not yet resolved
30
Filing history
15 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
73/100Strong
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
100
Good data coverage for analysis.
Signals from accounts
Derived from iXBRL accounts · FRS 102Positive net assets
Net assets £39,075
Key financials
2 years extracted from filed iXBRL accountsCash
£37k
Net Worth
£39k
↑ 6.2% YoY
Current Assets
£56k
↓ 2.1% YoY
Current Liabilities
—
Hover to see exact values · click legend to toggle series
Financials
Extracted from Companies House accounts · FRS 102| Metric | 2025-01-31 | 2024-01-31 |
|---|---|---|
| Total assets | £41.4k | £46.1k |
| Current assets | £56.2k | £57.4k |
| Cash | £36.5k | — |
| Debtors | £19.7k | — |
| Net assets | £39.1k | £36.8k |
Amounts extracted automatically from iXBRL. Fields left blank were not reported or not mapped. Values in GBP unless stated.
🔒Filing-note intelligence
2 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
1
filing
- • 1 accounts
Counts from Companies House filing history.
Corporate timeline (13 events)Click to expand
- 2025-10-31📄accounts-with-accounts-type-total-exemption-fullaccounts · AA
- 2024-10-29📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2023-10-05📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2022-10-27📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2021-09-27📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2021-01-15📄accounts-with-accounts-type-micro-entityaccounts · AA
- 2019-11-14📄change-account-reference-date-company-current-shortenedaccounts · AA01
- 2019-08-23📄mortgage-create-with-deed-with-charge-number-charge-creation-datemortgage · MR01
- 2019-08-19🔒Charge registered #1Lender: The Royal Bank of Scotland PLC
- 2019-07-22🏢Company incorporatedAs MACRAE HIGHLAND LTD
- 2019-07-22➕MACRAE, Catherine Margaret appointeddirector
- 2019-07-22➕MACRAE, James Alexander appointeddirector
- 2019-07-22📄incorporation-companyincorporation · NEWINC
Owner dependency
86/100
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
- +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 "MACRAE" — 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 signalLimited 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
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 James Alexander Macrae Individual · British · DOB 08/1971 · age 55 | 25–50% | 25–50% | board control25-50% shares · 25-50% voting · board control | 22/07/2019 |
Mrs Catherine Margaret Macrae Individual · British · DOB 01/1979 · age 47 | 25–50% | 25–50% | board control25-50% shares · 25-50% voting · board control | 22/07/2019 |
From Companies House Persons with Significant Control filings. Share ranges are banded per the public PSC regime.
Similar companies
Active · Hospitality · PH postcode area| Company | Est. value | Turnover | Net worth | Staff | Age | Opp | Director |
|---|---|---|---|---|---|---|---|
| LOCH RANNOCH HIGHLAND CLUB LTD→ SC640740 · est 2019 · no financials extracted | — | — | — | — | 6y | — | — |
| LOCH SHIEL HOTEL (ACHARACLE) LIMITED→ SC448548 · est 2013 · no financials extracted | — | — | — | — | 12y | — | — |
| LOCHABER HOTELS LIMITED→ SC174427 · est 1997 · no financials extracted | — | — | — | — | 29y | — | — |
| M&A FOODS (PERTH) LIMITED→ SC824248 · est 2024 · no financials extracted | — | — | — | — | 1y | — | — |
| MIKE & LENA SINGER LTD→ SC408898 · est 2011 · no financials extracted | — | — | — | — | 14y | — | — |
| MORTON'S (PITLOCHRY) LTD→ SC470242 · est 2014 · no financials extracted | — | — | — | — | 12y | — | — |
| NAE LIMITS CAFE LTD→ SC777619 · est 2023 · no financials extracted | — | — | — | — | 2y | — | — |
| NEVIS RANGE DEVELOPMENT COMPANY LIMITED→ SC113211 · est 1988 · no financials extracted | — | — | — | — | 37y | — | — |
| NIGEL STACY-MARKS LIMITED→ SC151085 · est 1994 · no financials extracted | — | — | — | — | 31y | — | — |
| NOV1717CB LTD→ SC875702 · est 2026 · no financials extracted | — | — | — | — | — | — | — |
| NTMAC LTD→ SC691530 · est 2021 · no financials extracted | — | — | — | — | 5y | — | — |
| O POTISS LIMITED→ SC843308 · est 2025 · no financials extracted | — | — | — | — | 1y | — | — |
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
Incorporated2019-07-22
Jurisdictionscotland
Primary SIC55100 — Hotels and similar accommodation
Registered office
29 Atholl Road
Pitlochry
PH16 5BX
Scotland
Filing status
Accounts
Next due: 2026-10-31
Last made up to: 2025-01-31
Confirmation statement
Next due: 2026-08-04
Last: 2025-07-21
Officers (2 active · 0 resigned)
MACRAE, Catherine Margaret→
Activedirector · ~47y · appointed 2019-07-22
View their other companies + combined net worth →
MACRAE, James Alexander→
Activedirector · ~55y · appointed 2019-07-22
View their other companies + combined net worth →
Click a director name to see their full track record across all companies.
Mortgages & charges
1
Total charges
1
Outstanding
1
Active lenders
Status:Lender:1 of 1 shown
| Type | Properties | |||||
|---|---|---|---|---|---|---|
| outstanding | Lloyds Banking Group The Royal Bank of Scotland PLC | A registered charge | — | 19/08/2019 | — |
Click column headers to sort. Use filters above to narrow by status and lender.
Recent filings (15 total)
accounts-with-accounts-type-total-exemption-full
accounts · AA
2025-10-31
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-07-24
accounts-with-accounts-type-micro-entity
accounts · AA
2024-10-29
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-07-23
accounts-with-accounts-type-micro-entity
accounts · AA
2023-10-05
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-07-26
accounts-with-accounts-type-micro-entity
accounts · AA
2022-10-27
confirmation-statement-with-no-updates
confirmation-statement · CS01
2022-07-22
accounts-with-accounts-type-micro-entity
accounts · AA
2021-09-27
confirmation-statement-with-no-updates
confirmation-statement · CS01
2021-07-21
accounts-with-accounts-type-micro-entity
accounts · AA
2021-01-15
confirmation-statement-with-no-updates
confirmation-statement · CS01
2020-07-29
change-account-reference-date-company-current-shortened
accounts · AA01
2019-11-14
mortgage-create-with-deed-with-charge-number-charge-creation-date
mortgage · MR01
2019-08-23
incorporation-company
incorporation · NEWINC
2019-07-22