---
title: "S&M SUBSIDIARY LIMITED — Ownership Dossier"
canonical: https://whiteintel.dev/entity/a5045b7c-550f-5df9-a4f2-e98cab7dba9f
json: https://whiteintel.dev/api/public/dossier/a5045b7c-550f-5df9-a4f2-e98cab7dba9f
identifier: oo:GB-COH-SC710202
jurisdiction: GB
risk: Low
source: WhiteIntel corporate-ownership graph
---

# S&M SUBSIDIARY LIMITED

**Type:** Company  
**Jurisdiction:** [GB](https://whiteintel.dev/jurisdictions/gb)  
**Identifier:** `oo:GB-COH-SC710202`  
**Risk level:** Low  
**Canonical dossier:** https://whiteintel.dev/entity/a5045b7c-550f-5df9-a4f2-e98cab7dba9f  
**Structured JSON / MCP:** https://whiteintel.dev/api/public/dossier/a5045b7c-550f-5df9-a4f2-e98cab7dba9f  

## Ownership & control

### Owners / controllers

- **MORAY GROUP LIMITED** (beneficial owner) — 100% — https://whiteintel.dev/entity/abe99aea-79c8-5fd2-9c32-9c708df38c93
- **MORAY GROUP LIMITED** (beneficial owner) — 87.5% — https://whiteintel.dev/entity/abe99aea-79c8-5fd2-9c32-9c708df38c93
- **SIMPSON & MARWICK GROUP SERVICES LIMITED** (beneficial owner) — 87.5% — https://whiteintel.dev/entity/98c32320-bd98-5dae-8166-3261dcd5e754

### UBO chain (walk to the ultimate owner)

A **28-step** ownership/control chain to the ultimate beneficial owner is resolved for this entity. The full cited chain unlocks with a paid API key or a one-off dossier — https://whiteintel.dev/pricing.

## Company profile (live · UK Companies House)

- **Company number:** `SC710202`
- **Status:** active
- **Type:** ltd
- **Incorporated:** 2021-09-22
- **Registered office:** 4 Albyn Place, Edinburgh, EH2 4NG, Scotland
- **SIC:** 99999

## Financials (Companies House accounts)

| Figure | 2025-12-31 |
|---|---:|
| Net assets | £1 |
| Shareholder funds | £1 |
| Current assets | £1 |
| Employees | 0 |

_Latest filed period. Full 2-year history unlocks with a paid dossier — https://whiteintel.dev/pricing. As filed at Companies House._

### Officers

- ABERDEIN, Robert Douglas — director · British · appointed 2021-09-22
- NICOL, Richard — director · British · appointed 2024-03-25
- NICOL, Sean Richard — director · British · appointed 2024-03-25
- ST JOHN, Graeme Sloan — director · British · appointed 2024-03-25
- [MBM SECRETARIAL SERVICES LIMITED](https://whiteintel.dev/entity/8d652179-e4de-52fd-815e-c141166d9128) — corporate secretary · appointed 2021-09-22 · resigned 2022-06-28
- ALLEN, Steven Michael — director · British · appointed 2022-06-28 · resigned 2023-08-25
- MOLES, Neil Anthony — director · British · appointed 2022-06-28 · resigned 2023-08-25
- WALES, Gary — director · British · appointed 2024-03-25 · resigned 2025-12-31

### Beneficial owners (Persons with Significant Control)

- [Pl Subsidiary Limited](https://whiteintel.dev/entity/98c32320-bd98-5dae-8166-3261dcd5e754) — 75–100% shares · corporate PSC · United Kingdom — since 2023-08-25
- [Moray Group Limited](https://whiteintel.dev/entity/abe99aea-79c8-5fd2-9c32-9c708df38c93) — 75–100% shares · corporate PSC · United Kingdom — ceased 2023-08-25

## Provenance

- OpenOwnership — https://find-and-update.company-information.service.gov.uk/company/SC710202
- companies_house_bulk — https://find-and-update.company-information.service.gov.uk/company/SC710202
- companies_house_accounts — https://find-and-update.company-information.service.gov.uk/company/SC710202/filing-history

## Get the full, resolved dossier (agent-callable)

The above is the free teaser. The resolved **multi-hop UBO chain**, ownership **%**, full **financial history**, itemised **assets** and the hop-by-hop **exposure path** are the paid depth — callable as tools from your agent:

```bash
npx -y @whiteintel/mcp-server   # then: get_dossier · trace_ownership_path · check_offshore_exposure
```

Or unlock a one-off cited dossier for **S&M SUBSIDIARY LIMITED** — https://whiteintel.dev/entity/a5045b7c-550f-5df9-a4f2-e98cab7dba9f · pricing https://whiteintel.dev/pricing.

---

_This is the markdown-for-agents view of the WhiteIntel dossier for **S&M SUBSIDIARY LIMITED**. Human view: https://whiteintel.dev/entity/a5045b7c-550f-5df9-a4f2-e98cab7dba9f · Structured JSON: https://whiteintel.dev/api/public/dossier/a5045b7c-550f-5df9-a4f2-e98cab7dba9f._

_Risk levels are heuristic investigative leads, not legal determinations of beneficial ownership. Every claim carries a source; an absent edge means "not yet observed in current sources", not "does not exist"._