ABACUS LITTLE LEARNERS LLP

Executive Summary

Abacus Little Learners LLP is an active, newly formed small limited liability partnership with modest financial resources and no overdue statutory filings. The company’s limited cash and reliance on member loans suggest caution regarding liquidity and financial flexibility. Further monitoring of operational performance and financial metrics is recommended to evaluate ongoing viability.

ABACUS LITTLE LEARNERS LLP - Analysis Report

Company Number: OC448532

Analysis Date: 2025-07-20 15:28 UTC

1. Risk Rating: MEDIUM

Justification: The company is newly incorporated (August 2023) and has limited financial history. Its net current assets and cash position are very modest (£2,474), which constrains liquidity and financial flexibility. However, there are no indications of overdue filings or regulatory non-compliance. The company is active, with a small workforce (average 4 employees) and appears to be operating within a controlled financial framework typical for a small LLP.

2. Key Concerns:

• Liquidity Constraints: Cash and net current assets stand at only £2,474, which may be insufficient to cover unexpected expenses or short-term obligations.
• Capital Structure: Member loans and accrued profits payable to members constitute all net assets, indicating reliance on member funding rather than external financing or retained earnings.
• Limited Financial Track Record: As a company in its first full financial year, there is minimal historical financial data to assess operational sustainability or profitability trends.

3. Positive Indicators:

• Compliance: No overdue accounts or confirmation statements; filings are up to date.
• Operational Activity: Employs 4 people, indicating active business operations rather than dormancy.
• Clear governance and control structure with designated members and identified persons with significant control.

4. Due Diligence Notes:

• Review turnover, profitability, and cash flow trends once available to assess operational sustainability.
• Assess the nature and terms of member loans and profit distributions to understand financial commitments and potential risks.
• Investigate the business model, client contracts, and revenue generation sources given the small asset base.
• Confirm that tax and regulatory obligations are being met beyond Companies House filings, including any PAYE, VAT, or sector-specific compliance.