Company Number: 13438621

Analysis Date: 2025-07-20 17:18 UTC

1. Risk Rating: LOW
   The company demonstrates a stable financial position with positive net current assets and shareholders’ funds. No overdue filings or indications of regulatory non-compliance are present. The micro-entity status and small scale of operations suggest limited complexity and lower risk exposure.

2. Key Concerns:

• Declining Net Current Assets: Net current assets have decreased significantly from £20,730 in 2023 to £6,464 in 2024, indicating potential liquidity tightening that should be monitored.
• Single Employee and Director Dependence: With only one employee and one director (who is also the owner), operational continuity risk is concentrated and may affect business sustainability.
• Limited Financial Transparency: As a micro-entity, the company benefits from reduced disclosure requirements, which limits insight into profitability, cash flow, and contingent liabilities.

3. Positive Indicators:

• Consistent Compliance: Both accounts and confirmation statements are up to date with no overdue filings or compliance issues.
• Positive Shareholders’ Funds: Shareholders’ funds remain positive at £28,751, indicating that the company’s net assets exceed liabilities.
• Growing Fixed Assets: Fixed assets increased from £18,223 in 2023 to £22,287 in 2024, suggesting ongoing investment in business infrastructure.

4. Due Diligence Notes:

• Investigate the causes behind the reduction in current assets and net current assets to assess if it reflects operational cash flow issues or timing of receivables/payables.
• Review detailed profit and loss data (not available in micro-entity filings) to evaluate operational profitability and sustainability.
• Confirm that the single director’s capacity and expertise are sufficient for continued business operations and compliance with governance requirements.
• Examine any off-balance-sheet liabilities or contingent risks not disclosed due to micro-entity reporting exemptions.