1 CALL PROPERTY SERVICES LIMITED

Executive Summary

1 Call Property Services Limited shows a trend of improving financial health with growing net assets and no compliance issues. However, liquidity remains a concern due to high current liabilities and significant debtor balances. Prospective investors should conduct further due diligence on cash flow and debtor quality to fully assess operational sustainability and financial stability.

1 CALL PROPERTY SERVICES LIMITED - Analysis Report

Company Number: 13127051

Analysis Date: 2025-07-20 13:11 UTC

1 CALL PROPERTY SERVICES LIMITED – Investment Risk Analysis

1. Risk Rating: MEDIUM
   Justification: The company demonstrates improving net assets and net current assets over recent financial years, indicating progress towards greater financial stability. However, the relatively small scale of operations, modest share capital, and reliance on debtors for a significant portion of current assets present moderate solvency and liquidity risks that warrant attention.

2. Key Concerns:

• Liquidity Risk: Although net current assets have improved to £8,437 in 2024 from negative in prior years, current liabilities remain substantial (£32,000), and a large portion of current assets is tied up in debtors (£38,637), potentially affecting cash flow if collections slow.
• Scale and Capitalization: The share capital is nominal (£4), reflecting limited equity base, which constrains the company’s ability to absorb losses or invest in growth without external funding.
• Limited Operational Transparency: The company has only two employees (including directors), and the financial statements are unaudited, which limits independent assurance of financial accuracy and operational robustness.

3. Positive Indicators:

• Improving Financial Position: Net assets have increased significantly from £2,064 in 2023 to £14,556 in 2024, driven by better management of liabilities and increased current assets.
• Timely Compliance: There are no overdue accounts or confirmation statements, indicating good regulatory compliance and governance practices.
• Experienced Directors: Both directors have been in place since incorporation and have relevant industry experience as builders, suggesting stable leadership.

4. Due Diligence Notes:

• Verify the quality and collectability of debtors, given their large proportion of current assets, to assess true liquidity.
• Review cash flow statements and any external financing arrangements to understand funding sources and repayment obligations.
• Investigate the reasons behind the previous negative net current asset position and confirm if the recent improvements are sustainable.
• Consider obtaining audited financial statements or additional assurance reports for greater confidence in financial data.
• Confirm there are no undisclosed contingent liabilities or off-balance sheet risks.