# I. CUMMING LTD. (SC280363)

> I. CUMMING LTD. is an active private limited company (company number SC280363) incorporated on 22 February 2005, registered in Banff. Its registered activity is sale of new cars and light motor vehicles (SIC 45111). Latest small accounts cover the period ending 31 January 2026, showing net assets of £282k, with 3 employees on average. Net assets fell 24% on the prior period (£370k). Across the last 3 periods on record the net-asset trend is falling.

- Status: Active
- Incorporated: 2005-02-22
- Registered office: Banff, AB45 1AF
- SIC 45111: Sale of new cars and light motor vehicles
- SIC 45112: Sale of used cars and light motor vehicles
- Next accounts due: 2027-10-31
- Confirmation statement due: 2027-03-08
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the upper half of 2,575 comparable companies in the UK (median £20k, upper quartile £395k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-01-31 | £282k | — | £164k | — | — | — | 3 |
| 2025-01-31 | £370k | £0 | £428k | — | — | — | 2 |
| 2024-01-31 | £388k | £1,900 | £488k | — | — | — | 2 |

net assets trend falling; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £281,770 at 31 January 2026
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 22 February 2005

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Ivor John Cumming — owns 25–50% of shares; holds 25–50% of voting rights, since 2016-04-06

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC280363
HTML: https://firmoscan.com/company/SC280363-i-cumming-ltd