Company Number: 13576193

Analysis Date: 2025-07-20 14:18 UTC

1. Risk Rating: LOW

Justification: AC CONSULTANTS LIMITED demonstrates a solid net asset position with positive working capital and no overdue filings. The company’s financials show steady growth in net assets and current assets exceeding current liabilities, indicating good solvency and liquidity for a micro-entity operating in IT consultancy.

2. Key Concerns:

• The company has a very small employee base (average 1 employee including director), which may present operational risk if key personnel are unavailable.
• A director loan of £52 is recorded, albeit small and unsecured, which should be monitored for potential conflicts of interest or cash flow impact.
• Fixed assets increased significantly in the latest year (£1,173 to £42,667), requiring review to understand the nature and valuation of these assets to ensure they are not overstated or illiquid.

3. Positive Indicators:

• No overdue accounts or confirmation statements, reflecting regulatory compliance and good governance.
• Increasing net assets from £19,248 in 2021 to £63,422 in 2024, showing capital growth and retained earnings accumulation.
• Positive net current assets in all reported years, supporting short-term liquidity.
• Clear ownership and control structure with two significant shareholders/directors, which may facilitate decisive management.

4. Due Diligence Notes:

• Verify the nature and valuation approach of the fixed assets acquired in the 2024 financial year.
• Assess the company’s revenue streams and profitability trends beyond balance sheet figures to confirm operational stability.
• Confirm the director loan terms and ensure no adverse impact on cash flow or conflicts of interest.
• Review any contingent liabilities or off-balance-sheet risks not evident from the micro-entity accounts.
• Understand client concentration and contract terms to evaluate business sustainability in the IT consultancy sector.