Company Number: 13942714

Analysis Date: 2025-07-20 17:00 UTC

1. Risk Rating: MEDIUM

While ABC BUILDCON LIMITED appears solvent with positive net current assets and net assets increasing year-on-year, the company is very small (micro-entity) with no employees reported and relies heavily on the director’s ongoing support. This dependency and limited operational scale introduce moderate risk.

2. Key Concerns:

• Director Dependency and Going Concern: The accounts explicitly state that the company’s going concern status depends on the director’s ongoing financial support, which may present a risk if the director’s situation changes.
• No Employees or Operational Scale: With zero employees and a micro-entity classification, the company’s operational capacity and business sustainability may be limited.
• Limited Financial History and Activity: Incorporated in 2022, the company has a short trading history, which limits visibility into consistent performance and cash flow stability.

3. Positive Indicators:

• Positive and Growing Net Current Assets: The company shows increasing net current assets from £22,382 in 2023 to £48,672 in 2024, indicating an improving liquidity position.
• Up-to-Date Filings: Accounts and confirmation statements are filed on time with no overdue filings, suggesting good regulatory compliance.
• Strong Shareholder Control: The sole director and 75-100% owner is identified, indicating clear governance and decision-making authority.

4. Due Diligence Notes:

• Investigate the nature of the director’s financial support and contingency plans if this support ceases.
• Review any contracts, pipelines, or evidence of sustainable revenue generation given the lack of employees.
• Confirm absence of contingent liabilities or off-balance sheet obligations that could impact liquidity.
• Monitor future filings for any indications of operational expansion or changes in financial structure.