THE TANNING BOUTIQUE ENTERPRISE LTD

💤Zombieactive
SC717051 · ltd · incorporated 2021-12-07
Investment thesis
Zombie company — trading but stalled; unlikely mover.
Why interesting: Quiet, steady; could be a succession or carve-out candidate with the right conversation.
Why risky: No growth signal; thin margin for error on price.
🔒Estimated value
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Turnover
year to Dec 2024
Net worth
£46.8k
book net assets
Opportunity
71/100
Strong
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What this business does
Primary activity: Hairdressing and other beauty treatment
Sector: Other service activities
Investor take
Pursue
Strong opportunity: asset-holding vehicle with strong profile and acceptable with review structure.

Opportunity 71/100 (strong), bankability 70/100. High owner-dependency — earn-out structure likely required for clean transition. Share purchase looks the cleaner deal structure. Biggest value-creation lever: Broaden director team. Sole director creates succession risk and reduces buyer comfort. Appoint a second director or strong #2. 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 (1 active, 2 linked, 2 with DOB)
90
Ownership & PSC
1 active PSC(s) of 2 total, 2 with control declared
90
Director network
Network not yet resolved
30
Filing history
12 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
60
Adequate — check latest filings for context.
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 declared
Positive net assets
Net assets £46,773

Key financials

2 years extracted from filed iXBRL accounts
Cash
Net Worth
£47k
↑ 547% YoY
Current Assets
£35k
↑ 110% YoY
Current Liabilities
£0£9k£19k£28k£37k£47kDec 2023Dec 2024

Hover to see exact values · click legend to toggle series

Financials

Extracted from Companies House accounts · accounting standard unknown
Metric2024-12-312023-12-31
Total assets£63.3k£40.4k
Current assets£35.4k£16.9k
Net assets£46.8k£7.2k

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
1
filing
  • 1 confirmation-statement
Last 180 days
1
filing
  • 1 confirmation-statement
Counts from Companies House filing history.
Corporate timeline (12 events)Click to expand
  1. 2025-09-30
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  2. 2025-06-18
    MCMILLAN, Nicholas resigned
    director
  3. 2025-06-18
    📄
    termination-director-company-with-name-termination-date
    officers · TM01
  4. 2025-06-18
    📄
    cessation-of-a-person-with-significant-control
    persons-with-significant-control · PSC07
  5. 2024-09-26
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  6. 2024-02-28
    📄
    gazette-filings-brought-up-to-date
    gazette · DISS40
  7. 2024-02-27
    📄
    gazette-notice-compulsory
    gazette · GAZ1
  8. 2023-09-07
    📄
    accounts-with-accounts-type-micro-entity
    accounts · AA
  9. 2021-12-07
    🏢
    Company incorporated
    As THE TANNING BOUTIQUE ENTERPRISE LTD
  10. 2021-12-07
    GILMOUR, Laura appointed
    director
  11. 2021-12-07
    MCMILLAN, Nicholas appointed
    director
  12. 2021-12-07
    📄
    incorporation-company
    incorporation · NEWINC

Owner dependency

75/100
High — earn-out structure required

Material founder dependency. Consider a 2-3 year earn-out and build in a handover plan before completion.

FACTORS
  • +Sole director: Only one active director — all governance concentrated on one person.

Succession & seller-readiness

45/100
Moderate signal

Some succession indicators present. Worth watching; approach if sector/strategy fits.

SIGNALS
  • primarySole active director: Only one director in control. No visible successor — buyers solve the succession problem.

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
NameSharesVoting rightsNature of controlNotified
Ms Laura Gilmour
Individual · British · DOB 10/1988 · age 38
2550%
25–50%25-50% shares · 25-50% voting07/12/2021
1 historic (ceased) PSC
  • Mr Nicholas Mcmillanceased 18/06/2025· 25-50% shares · 25-50% voting · board control

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 →
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Company details

Statusactive
Typeltd
Incorporated2021-12-07
Jurisdictionscotland
Primary SIC96020 — Hairdressing and other beauty treatment

Registered office

17b King Street
Castle Douglas
DG7 1AA
United Kingdom

Filing status

Accounts
Next due: 2026-09-30
Last made up to: 2024-12-31
Confirmation statement
Next due: 2026-12-20
Last: 2025-12-06

Officers (1 active · 1 resigned)

GILMOUR, Laura
director · ~38y · appointed 2021-12-07
View their other companies + combined net worth →
Active
MCMILLAN, Nicholas
director · ~39y · appointed 2021-12-07 · resigned 2025-06-18
Resigned

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

Recent filings (12 total)

confirmation-statement-with-no-updates
confirmation-statement · CS01
2026-02-13
accounts-with-accounts-type-micro-entity
accounts · AA
2025-09-30
termination-director-company-with-name-termination-date
officers · TM01
2025-06-18
cessation-of-a-person-with-significant-control
persons-with-significant-control · PSC07
2025-06-18
confirmation-statement-with-no-updates
confirmation-statement · CS01
2025-02-23
accounts-with-accounts-type-micro-entity
accounts · AA
2024-09-26
gazette-filings-brought-up-to-date
gazette · DISS40
2024-02-28
confirmation-statement-with-no-updates
confirmation-statement · CS01
2024-02-27
gazette-notice-compulsory
gazette · GAZ1
2024-02-27
accounts-with-accounts-type-micro-entity
accounts · AA
2023-09-07
confirmation-statement-with-no-updates
confirmation-statement · CS01
2023-01-08
incorporation-company
incorporation · NEWINC
2021-12-07