A J AND S DEVELOPMENTS LIMITED

Executive Summary

A J and S Developments Limited exhibits a low risk profile supported by steady growth in turnover and net assets, alongside compliance with filing requirements. However, a marked increase in current liabilities warrants further review to ensure liquidity is not compromised. The company shows operational stability with experienced directors and no regulatory compliance issues to date.

A J AND S DEVELOPMENTS LIMITED - Analysis Report

Company Number: 13235542

Analysis Date: 2025-07-29 14:35 UTC

1. Risk Rating: LOW
   The company shows a positive net asset position with improving turnover and net current assets. No overdue filings or liquidation status indicate good compliance and operational continuity.

2. Key Concerns:

• Significant increase in current liabilities within the latest year (from £3,074 to £43,510) may pressure liquidity despite positive net current assets.
• The company’s micro entity status limits financial disclosure detail, restricting thorough risk assessment.
• Relatively modest profit margins (profit of £5,560 on turnover of £147,577) could constrain reinvestment or buffer against downturns.

3. Positive Indicators:

• Consistent growth in turnover from £52,868 (2021) to £147,577 (2024) demonstrates business expansion.
• Net assets have increased substantially, from £5,862 in 2021 to £34,014 in 2024, reflecting strengthened capital base.
• No overdue accounts or confirmation statements, indicating regulatory compliance and good governance.
• Directors have remained consistent since incorporation, suggesting stable management.

4. Due Diligence Notes:

• Investigate the nature and terms of the sizeable current liabilities increase to assess short-term repayment risks and cash flow management.
• Review bank and cash flow statements (not filed for micro entities) for liquidity analysis.
• Confirm absence of contingent liabilities or off-balance sheet commitments not reported.
• Assess contractual relationships with main clients and suppliers, given the company operates in construction development with reliance on external contracts.
• Verify director backgrounds for any adverse records not disclosed here.