A TURNER CONSULTING LIMITED

Executive Summary

The company demonstrates a stable and solvent financial position with positive net assets and no overdue filings, reflecting sound regulatory compliance. However, its small scale, reduced liquidity, and single-director structure warrant further review of cash flow trends and operational sustainability to fully assess investment risk.

A TURNER CONSULTING LIMITED - Analysis Report

Company Number: 13939272

Analysis Date: 2025-07-29 20:04 UTC

1. Risk Rating: LOW
   A Turner Consulting Limited exhibits a low risk profile based on the available data. The company is solvent with positive net assets and net current assets, has no overdue filings, and is compliant with regulatory requirements. The financial position shows stable liquidity and no material contingent liabilities or debt.

2. Key Concerns:

• Limited Financial Scale: As a micro-entity with modest current assets (£7,792) and net assets (£6,624), the company operates on a small financial scale, which may limit its ability to absorb shocks or fund growth without additional capital.
• Decreasing Asset Base: Current assets have declined significantly from £18,201 in 2023 to £7,792 in 2024, indicating reduced liquidity or cash resources that might constrain operational flexibility.
• Single Director and Shareholder Concentration: The company is controlled entirely by one individual who is the sole director and shareholder, which could pose governance and continuity risks in case of incapacity or departure.

3. Positive Indicators:

• Solvent and Positive Working Capital: The company maintains positive net current assets (£6,624) and net assets, indicating it can currently meet its short-term obligations.
• Regulatory Compliance: All statutory filings including accounts and confirmation statements are up to date and not overdue, indicating good governance and compliance discipline.
• No Debt or Contingent Liabilities: Absence of long-term debt, provisions, or guarantees reduces financial risk and potential creditor pressure.
• Established Control and Transparency: Ownership and control details are clearly disclosed, with a single PSC owning majority shares and voting rights, simplifying accountability.

4. Due Diligence Notes:

• Review Cash Flow Trends: Investigate the reasons behind the decrease in current assets between 2023 and 2024 to assess liquidity sustainability and working capital management.
• Assess Revenue and Profitability: As micro-entity accounts do not disclose profit and loss details, obtain management accounts or additional financial data to evaluate operational performance and cash generation capacity.
• Consider Director Dependence: Evaluate the impact of single-person control on business continuity and governance, including succession plans or potential risks arising from director concentration.
• Verify Business Activity: Confirm ongoing trading activity and client base to ensure operational stability given limited fixed assets and modest financial scale.