WHERE LTD
Company number SC732881 · Active · Burntisland KY3 0SH
WHERE LTD is an active private limited company (company number SC732881) incorporated on 18 May 2022, registered in Burntisland. Its registered activity is wholesale of wine, beer, spirits and other alcoholic beverages (SIC 46342). Latest small accounts cover the period ending 31 October 2025, showing net assets of −£57k and cash of £123k, with 0 employees on average. Net assets fell 230% on the prior period (£44k). Across the last 3 periods on record the net-asset trend is falling.
By net assets it sits in the bottom quarter of 493 comparable companies in Other (median £132, upper quartile £40k).
Key dates
- Incorporated
- 18 May 2022
- Next accounts due
- 31 July 2027 — in 282 days
- Confirmation statement due
- 1 June 2027 — in 222 days
Due dates are expected from Companies House filing rules; confirm on the official register before relying on them.
Activity
- SIC 46342
- Wholesale of wine, beer, spirits and other alcoholic beverages
- SIC 56290
- Other food services
- SIC 62012
- Business and domestic software development
- SIC 70229
- Management consultancy activities other than financial management
- Accounts type
- Total Exemption Full
- Size band
- Micro (Companies Act thresholds)
Financials — 3 periods on record, latest ending 31 October 2025
| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 31 October 2025 | −£57k | £123k | £27k | £199k | — | — | 0 |
| 31 October 2024 | £44k | £3,404 | £120k | £15k | — | — | 0 |
| 31 October 2023 | £142k | £7,569 | £129k | £0 | — | — | 0 |
- Current ratio
- 0.76 — current liabilities exceed current assets
Figures as filed in iXBRL accounts at Companies House. "—" means the line was not reported in that filing.
Firmoscan score: 32/100 (grade E)
- -15 Negative net assets — Net assets £-56,718 at 2025-10-31
- -8 Net assets falling — -230.3% vs prior period
- -8 Current liabilities exceed current assets — Current ratio 0.76
- +4 Cash reserves — Cash £123,366
- +5 Multi-year filing history — 3 periods on record
- +4 Past first filings — Incorporated 2022-05-18
A transparent, rules-based score from filed data only: every point lists its evidence. It is not a credit rating or advice.
Ownership and control
- Mr David Angus Coutts — owns 25–50% of shares · since 4 January 2023
- (persons with significant control statement) — · since 18 May 2022 · ceased 20 May 2022
- Mr Steven James William Coutts — owns 25–50% of shares; holds 25–50% of voting rights; can appoint or remove directors; can appoint or remove directors; can appoint or remove directors · since 20 May 2022 · ceased 2 March 2025
Persons with significant control hold 25% or more of shares or voting rights. Smaller shareholdings are only listed in confirmation-statement documents.
Similar companies in the UK
Same activity (wholesale of wine, beer, spirits and other alcoholic beverages), closest in incorporation date.
- THE WINE IMPORTERS LIMITED — Bury St. Edmunds, inc. May 2022
- BENBURN SPIRITS LIMITED — Grangemouth, inc. May 2022
- FILTHY GORGEOUS RUM COMPANY LTD — Middlewich, inc. May 2022
- GRAPEVINE DIRECT LTD — Weymouth, inc. May 2022
- NATIONAL DRINKS DISTRIBUTION LTD — Huntingdon, inc. Apr 2022
- VOLPECASTELLO LIMITED — Glenrothes, inc. Jun 2022
All companies incorporated on 18 May 2022 · in May 2022.
Reminders for WHERE LTD
Get an email before each filing deadline — accounts and confirmation statement — so nothing is late.