{"name":"CAPERCAILLIE CRUISERS LIMITED","company_number":"SC245518","status":"Active","type":"Private Limited Company","incorporated":"2003-03-12","dissolved":null,"registered_office":"Ty Hapus, Clerklands, Melrose, Scottish Borders, Scotland, TD6 9JR","postcode":"TD6 9JR","sic_codes":[{"code":79909,"description":"Other reservation service activities not elsewhere classified"}],"principal_activity":null,"previous_names":[],"warnings":[],"accounts":{"category":"Micro","year_end":"31 March","last_made_up_to":"2026-03-31","next_due":"2027-12-31"},"employees":{"count":0,"accounts_date":"2026-03-31"},"financials":[{"financial_date":"2026-03-31","net_assets":132734,"average_employees":0},{"financial_date":"2025-03-31","net_assets":127088,"average_employees":0},{"financial_date":"2024-03-31","net_assets":134670,"average_employees":0},{"financial_date":"2023-03-31","net_assets":142511},{"financial_date":"2022-03-31","net_assets":140213}],"officers":{"current":1,"resigned":11,"complete":true,"note":"Names and details of individual officers are on the People page (subscriber-only on this site) and free at Companies House."},"charges":{"total":1,"outstanding":1},"gazette_notices":[],"insolvency_outcome":null,"ai_summary":"Capercaillie Cruisers Limited has experienced a sustained and concerning deterioration in financial position, with net assets declining by approximately 51% from £258,307 in 2019 to £127,088 in 2025—materially underperforming the broader UK tourism SME sector which saw post-pandemic recovery. The persistent net current liabilities, zero-employee operating model, and declining fixed asset base suggest the company occupies a sub-scale niche position within the Scottish waterway tourism market, potentially operating as a passive vessel holder rather than an active cruise operator. The PSC connection to Re-Union Canal Boats Ltd may provide some operational ecosystem benefits, but the structural liquidity vulnerability and ongoing value erosion present significant going concern considerations absent a reversal of trading performance or capital injection.","website":null,"links":{"page":"https://www.companiesintheuk.co.uk/ltd/capercaillie-cruisers","people":"https://www.companiesintheuk.co.uk/company/capercaillie-cruisers/people","filing_history":"https://www.companiesintheuk.co.uk/company/capercaillie-cruisers/filing-history","companies_house":"https://find-and-update.company-information.service.gov.uk/company/SC245518","financials":"https://www.companiesintheuk.co.uk/company/capercaillie-cruisers/financial","control":"https://www.companiesintheuk.co.uk/company/capercaillie-cruisers/control","charges":"https://www.companiesintheuk.co.uk/company/capercaillie-cruisers/charges","ai_analysis":"https://www.companiesintheuk.co.uk/company/capercaillie-cruisers/analysis"},"source":"CompaniesInTheUK, from Companies House, The Gazette and other public registers (see /support/about). Cite as: CompaniesInTheUK, https://www.companiesintheuk.co.uk/ltd/capercaillie-cruisers"}