Company Number: 13335555

Analysis Date: 2025-07-20 18:08 UTC

1. Risk Rating: LOW
   The company demonstrates a solid net asset position with positive net current assets and no overdue filings. The steady growth in net assets and working capital over the past three years indicates sound financial management for a micro-entity.

2. Key Concerns:

• Limited scale: Micro-entity status with only one employee and modest fixed assets could constrain operational capacity and scalability.
• Concentrated control: Single director and 75-100% ownership by Mr. Flynn concentrates decision-making risk and could reduce oversight.
• Lack of detailed financial disclosures: Micro-entity accounts limit insight into profitability, cash flows, and contingent liabilities, restricting comprehensive risk assessment.

3. Positive Indicators:

• Positive and growing net current assets (£96k in 2024 vs. £42k in 2023) suggest improving liquidity and ability to meet short-term obligations.
• Consistent filing history with no overdue accounts or confirmation statements demonstrates regulatory compliance and governance discipline.
• Net assets increased substantially from £92k in 2023 to £163k in 2024, reflecting retained earnings or capital injections supporting solvency.

4. Due Diligence Notes:

• Obtain management accounts or detailed financial statements to assess profitability, cash flow trends, and expense structure.
• Review contracts and client base to evaluate revenue stability and operational sustainability given the company’s small size.
• Confirm absence of contingent liabilities or related party transactions that could impact financial health.
• Investigate director background and governance practices given sole control by Mr. Flynn.