Company Number: 13880155

Analysis Date: 2025-07-20 12:40 UTC

1 UP COACHING LTD — Investment Risk Analysis

1. Risk Rating: LOW
   The company presents a low risk profile based on available data. It maintains positive net current assets and shareholders’ funds with no overdue filings, indicating compliance and sound financial standing for its size.

2. Key Concerns:

• Single Director and Shareholder Control: Mrs. Naomi Dawkins holds 75-100% ownership and voting rights, concentrating control and increasing governance risk.
• Limited Scale and Operating History: Incorporated in 2022, the company is micro in size with minimal fixed assets and a single employee, which may limit operational resilience.
• Unaudited Accounts: The financial statements are unaudited, typical for micro-entities but limiting external verification of financial data.

3. Positive Indicators:

• Strong Liquidity Position: Current assets significantly exceed current liabilities (£105k vs. £31k), with net current assets increasing year-on-year (£37k to £74k).
• Timely Compliance: No overdue accounts or confirmation statements, suggesting good regulatory adherence.
• Positive Equity Growth: Shareholders’ funds have doubled from £37k to £74k in one year, indicating retained earnings or capital injections supporting solvency.

4. Due Diligence Notes:

• Verify the nature of current assets, particularly cash and receivables, to confirm liquidity quality.
• Review business model sustainability given the single employee and limited fixed assets.
• Confirm absence of director or company-level regulatory or legal issues beyond Companies House filings.
• Assess revenue streams and profitability trends not visible in balance sheet data.
• Consider potential risks related to shareholder concentration and succession planning.