GARDENS AND GIFTS LIMITED

🌱Startupactive
SC834783 · ltd · incorporated 2025-01-21
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
not disclosed
Net worth
book net assets
Opportunity
69/100
Strong
🔔
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What this business does
Primary activity: SIC 47760
Sector: Wholesale & retail
Investor take
Pursue
Active trading company. Reasonable fundamentals — worth a memo before deciding.

Opportunity 69/100 (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).

🏦

Refinance opportunity

2 live charges · oldest 0.8y

50/100
clean up first

Refinance viable after a tidy-up — address the highlighted items first.

  • · Newest facility, 0.8 years old — likely still in initial term.
  • · Single lender — cleanest path to refinance.
  • · Legal-friction score 15/100 — clean.

Data confidence

Overall: medium (56/100)

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
No iXBRL financials extracted
0
Lenders & charges
2 charges (2/2 with lender, 2/2 with type)
90
Directors & officers
3 officers (1 active, 3 linked, 3 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
10 filings on record
85
Gazette notices
No matching gazette notices (standard for active companies)
60
Opportunity Score
69/100Strong
PassWatchWorth a lookStrongExceptional 

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

Business quality
60
Adequate — check latest filings for context.
Acquirability
50
Some acquirability indicators.
Risk profile
77
Few red flags.
Signal strength
100
Good data coverage for analysis.

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 (17 events)Click to expand
  1. 2025-08-29
    📄
    notification-of-a-person-with-significant-control
    persons-with-significant-control · PSC02
  2. 2025-08-22
    📄
    appoint-person-director-company-with-name-date
    officers · AP01
  3. 2025-08-22
    📍
    change-registered-office-address-company-with-date-old-address-new-address
    address · AD01
  4. 2025-08-22
    📄
    termination-director-company-with-name-termination-date
    officers · TM01
  5. 2025-08-22
    📄
    termination-director-company-with-name-termination-date
    officers · TM01
  6. 2025-08-22
    📄
    cessation-of-a-person-with-significant-control
    persons-with-significant-control · PSC07
  7. 2025-07-04
    📄
    mortgage-create-with-deed-with-charge-number-charge-creation-date
    mortgage · MR01
  8. 2025-07-04
    📄
    mortgage-create-with-deed-with-charge-number-charge-creation-date
    mortgage · MR01
  9. 2025-07-04
    🔒
    Charge registered #2
    Lender: Clydesdale Bank PLC
  10. 2025-06-20
    SIMPSON, Andrew Iain appointed
    director
  11. 2025-06-20
    CHRISTIE, Neal James resigned
    director
  12. 2025-06-20
    CHRISTIE, Ronald James resigned
    director
  13. 2025-06-20
    🔒
    Charge registered #1
    Lender: Clydesdale Bank PLC
  14. 2025-01-21
    🏢
    Company incorporated
    As GARDENS AND GIFTS LIMITED
  15. 2025-01-21
    CHRISTIE, Neal James appointed
    director
  16. 2025-01-21
    CHRISTIE, Ronald James appointed
    director
  17. 2025-01-21
    📄
    incorporation-company
    incorporation · NEWINC

Owner dependency

80/100
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
  • +Sole director: Only one active director — all governance concentrated on one person.
  • +Young company: Only 1.3 years old — management layer unlikely to be developed.

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

1 med ·
2 director resignations in last 12 months
medium

Multiple recent departures can indicate governance disagreement, succession event, or preparation for sale/stress.

Evidence: CHRISTIE, Neal James resigned 2025-06-20; CHRISTIE, Ronald James resigned 2025-06-20

Group structure

Simpson Highview Limited is the ultimate parent — holding 75%+ shares. This company sits inside their group.

🏛️
Simpson Highview Limited
Corporate parent · holds 75-100% shares
ultimate parent
GARDENS AND GIFTS LIMITED
This company · SC834783

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%
NameSharesVoting rightsNature of controlNotified
Simpson Highview Limited
Corporate entity
75100%
75–100%75-100% shares · 75-100% voting20/06/2025
1 historic (ceased) PSC
  • Christies (Fochabers) Limitedceased 20/06/2025· 75-100% shares · 75-100% 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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9 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.

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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.

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Company details

Statusactive
Typeltd
Incorporated2025-01-21
Jurisdictionscotland
Primary SIC47760 — SIC 47760

Registered office

Highview House
Inshes
Inverness
IV2 5BA
Scotland

Filing status

Accounts
Next due: 2026-10-21
Last made up to:
Confirmation statement
Next due: 2027-02-03
Last: 2026-01-20

Officers (1 active · 2 resigned)

SIMPSON, Andrew Iain
director · ~52y · appointed 2025-06-20
View their other companies + combined net worth →
Active
CHRISTIE, Neal James
director · ~48y · appointed 2025-01-21 · resigned 2025-06-20
Resigned
CHRISTIE, Ronald James
director · ~72y · appointed 2025-01-21 · resigned 2025-06-20
Resigned

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

Mortgages & charges

2
Total charges
2
Outstanding
1
Active lenders
Status:Lender:2 of 2 shown
TypeProperties
outstanding
Virgin Money
Clydesdale Bank PLC
A registered charge1 property04/07/2025
outstanding
Virgin Money
Clydesdale Bank PLC
A registered charge20/06/2025
Click column headers to sort. Use filters above to narrow by status and lender.

Recent filings (10 total)

confirmation-statement-with-updates
confirmation-statement · CS01
2026-02-20
notification-of-a-person-with-significant-control
persons-with-significant-control · PSC02
2025-08-29
appoint-person-director-company-with-name-date
officers · AP01
2025-08-22
change-registered-office-address-company-with-date-old-address-new-address
address · AD01
2025-08-22
termination-director-company-with-name-termination-date
officers · TM01
2025-08-22
termination-director-company-with-name-termination-date
officers · TM01
2025-08-22
cessation-of-a-person-with-significant-control
persons-with-significant-control · PSC07
2025-08-22
mortgage-create-with-deed-with-charge-number-charge-creation-date
mortgage · MR01
2025-07-04
mortgage-create-with-deed-with-charge-number-charge-creation-date
mortgage · MR01
2025-07-04
incorporation-company
incorporation · NEWINC
2025-01-21