---
title: "IBT BUILDING & TIMBER (MERCHANTS) LTD — Ownership Dossier"
canonical: https://whiteintel.dev/entity/ee74b80a-e5f7-5144-842f-064af10eb754
json: https://whiteintel.dev/api/public/dossier/ee74b80a-e5f7-5144-842f-064af10eb754
identifier: oo:GB-COH-SC229110
jurisdiction: GB
risk: Low
source: WhiteIntel corporate-ownership graph
---

# IBT BUILDING & TIMBER (MERCHANTS) LTD

**Type:** Company  
**Jurisdiction:** [GB](https://whiteintel.dev/jurisdictions/gb)  
**Identifier:** `oo:GB-COH-SC229110`  
**Risk level:** Low  
**Canonical dossier:** https://whiteintel.dev/entity/ee74b80a-e5f7-5144-842f-064af10eb754  
**Structured JSON / MCP:** https://whiteintel.dev/api/public/dossier/ee74b80a-e5f7-5144-842f-064af10eb754  

## Ownership & control

### Owners / controllers

- **Mrs Ruth Isabelle Hogg** (beneficial owner) — 50% — https://whiteintel.dev/entity/8451c8cd-fb98-5bcb-897e-b83e4098769f
- **Mr Allan Gordon Hogg** (beneficial owner) — 50% — https://whiteintel.dev/entity/60d34fd0-e529-5ac3-930e-3740d9551e13
- **Mr Allan Gordon Hogg** (beneficial owner) — 37.5% — https://whiteintel.dev/entity/172aa8b0-cee0-4c67-af02-0aa95d2959cb
- **NORTHUMBERLAND MERCHANTS LIMITED** (beneficial owner) — 87.5% — https://whiteintel.dev/entity/d7f77a29-fc0a-50e5-ab4a-9c90ce9b14f7
- **Mrs Ruth Isabelle Hogg** (beneficial owner) — 37.5% — https://whiteintel.dev/entity/5377cf48-0a12-4a1f-b0fb-6e419af4e2b7

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

A **7-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:** `SC229110`
- **Status:** active
- **Type:** ltd
- **Incorporated:** 2002-03-13
- **Registered office:** 65 Northumberland Street, Edinburgh, EH3 6JQ, Scotland
- **SIC:** 46130

## Financials (Companies House accounts)

| Figure | 2025-09-30 |
|---|---:|
| Turnover | £12,134,623 |
| Profit / (loss) | £266,642 |
| Net assets | £4,935,202 |
| Cash | £1,094,526 |
| Shareholder funds | £50,000 |
| Fixed assets | £286,162 |
| Current assets | £6,615,326 |
| Employees | 26 |

_Latest filed period. Full 3-year history unlocks with a paid dossier — https://whiteintel.dev/pricing. As filed at Companies House._

### Officers

- CARNEY, Gerard — director · British · appointed 2023-11-13
- HOGG, Allan Gordon — director · British · appointed 2002-03-13
- LIDDELL, Barry — secretary · British · appointed 2002-03-13 · resigned 2016-02-23
- BRIAN REID LTD. — corporate nominee secretary · appointed 2002-03-13 · resigned 2002-03-13
- INNES, John — director · British · appointed 2002-04-18 · resigned 2018-02-15
- LECK, Andrew Ritchie — director · British · appointed 2002-03-13 · resigned 2007-07-13
- PRESTON, James Jackson Wilson — director · British · appointed 2007-08-01 · resigned 2012-06-14
- TURNBULL, James Allan — director · British · appointed 2002-05-07 · resigned 2018-02-15
- STEPHEN MABBOTT LTD. — corporate nominee director · appointed 2002-03-13 · resigned 2002-03-13

### Beneficial owners (Persons with Significant Control)

- [Northumberland Merchants Ltd](https://whiteintel.dev/entity/d7f77a29-fc0a-50e5-ab4a-9c90ce9b14f7) — 75–100% shares · corporate PSC · Scotland — since 2018-05-11
- Mrs Ruth Isabelle Hogg — 25–50% shares · individual PSC · Scotland — ceased 2018-05-11
- Mr Allan Gordon Hogg — 25–50% shares · individual PSC · Scotland — ceased 2018-05-11

## Provenance

- OpenOwnership — https://find-and-update.company-information.service.gov.uk/company/SC229110
- companies_house_accounts — https://find-and-update.company-information.service.gov.uk/company/SC229110/filing-history
- companies_house_bulk — https://find-and-update.company-information.service.gov.uk/company/SC229110

---

_This is the markdown-for-agents view of the WhiteIntel dossier for **IBT BUILDING & TIMBER (MERCHANTS) LTD**. Human view: https://whiteintel.dev/entity/ee74b80a-e5f7-5144-842f-064af10eb754 · Structured JSON: https://whiteintel.dev/api/public/dossier/ee74b80a-e5f7-5144-842f-064af10eb754._

_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"._