Company Number: 12903095

Analysis Date: 2025-07-29 13:15 UTC

1. Risk Rating: MEDIUM
   Perspective Intelligence Ltd exhibits improving financial metrics but remains a micro-entity with relatively modest asset base and working capital. The company has demonstrated positive net assets and net current assets in the latest year, reversing prior periods of negative working capital. However, the minimal scale of operations, reliance on a single employee, and relatively small fixed asset base highlight vulnerability to operational or market shocks. The absence of audit and limited disclosure associated with micro-entity filings constrains full transparency.

2. Key Concerns:

• Limited Scale and Employee Base: With only one employee and micro-entity status, operational continuity and capacity to scale are significant concerns.
• Working Capital Volatility: The company reversed negative net current assets to a small positive £2,647 in the latest year, indicating tight liquidity buffers that could impair short-term obligations if disrupted.
• Concentration of Control: One director controls 75-100% of voting rights and appointment/removal powers, which may pose governance and succession risks.

3. Positive Indicators:

• Improved Financial Position: Net assets increased from £2,880 in 2023 to £8,665 in 2024, with working capital moving from negative to positive territory.
• No Overdue Filings: Accounts and confirmation statements are up to date, indicating compliance with statutory requirements.
• Stable Directorship: Both directors have been in place since company incorporation without any public disqualifications or compliance issues noted.

4. Due Diligence Notes:

• Review detailed profit and loss performance to assess profitability trends and cash flow generation, as these are not disclosed in micro-entity accounts.
• Investigate the nature and sustainability of revenue streams in the investigation, private security, and IT consultancy sectors.
• Clarify related-party transactions or director loans that may impact financial stability.
• Assess the impact of key person risk given the minimal employee count and concentration of control with Mr. Aaron Roberts.
• Confirm if any contingent liabilities or off-balance sheet commitments exist that could affect solvency.