ACCOUNTANCY SCOTLAND (PERTH AND KINROSS) LIMITED

Executive Summary

ACCOUNTANCY SCOTLAND (PERTH AND KINROSS) LIMITED is currently a dormant company with negligible financial activity and minimal assets. While compliant with filing obligations, the company shows no operational cash flow or growth, placing it in a low financial health category. To improve, the company needs to activate business operations, build working capital, and strengthen equity to achieve sustainable financial wellness.

ACCOUNTANCY SCOTLAND (PERTH AND KINROSS) LIMITED - Analysis Report

Company Number: SC678737

Analysis Date: 2025-07-29 20:34 UTC

Financial Health Assessment: ACCOUNTANCY SCOTLAND (PERTH AND KINROSS) LIMITED

---

1. Financial Health Score: D

Explanation:
This company is financially dormant with minimal recorded financial activity and negligible assets or liabilities. A "D" grade reflects a business with no active trading or financial transactions, implying no current vitality or operational cash flow. While this avoids distress symptoms, it also signals inactivity and limited financial robustness.

---

2. Key Vital Signs

Metric	Value (£)	Interpretation
Cash	1	Virtually no cash available — minimal liquidity
Net Assets	1	Net asset base is negligible; no equity cushion
Shareholders’ Funds	1	Minimal shareholder investment retained
Account Status	Dormant	No trading activity reported in latest accounts
Filing Status	Up to date	Compliant with statutory filing requirements

• Dormant Company Status: Indicates no significant financial transactions during the reporting period.
• Cash Flow: Practically zero, showing no operational inflows or outflows.
• Net Assets: Remain at a nominal level (£1), indicating no accumulation of profits or losses.
• Share Capital: Only £1, reflecting minimal financial commitment from shareholders.
• Compliance: Up-to-date filings with no overdue accounts or returns, showing good statutory management.

---

3. Diagnosis

The company's financial "vital signs" reveal that it is currently in a state of suspension rather than active business operation. The dormant status is akin to a patient in a medically induced coma—no active metabolic activity, but also no signs of distress or deterioration. The balance sheet is static, showing no growth, no liabilities, and no revenue streams.

This means the company is not generating income, incurring expenses, or investing in assets. While this avoids financial distress symptoms such as cash flow shortages, mounting liabilities, or erosion of equity, it also means the company has no financial momentum or operational horsepower.

The company depends heavily on its sole significant controller, Mr Jonathan Brigain, who holds all voting rights and shares, implying centralized control but no wider capital base or financial diversification.

---

4. Recommendations

To transition from dormancy to a healthy financial state, consider the following:

• Activate Operational Cash Flow: Initiate trading or service activities to generate revenue. Healthy cash flow is the lifeblood of business vitality.
• Build Working Capital: Increase current assets beyond nominal cash to fund day-to-day operations and create a buffer against unforeseen expenses.
• Expand Share Capital: Encourage shareholder investment to strengthen the equity base, enabling growth and asset acquisition.
• Financial Planning: Develop a budget and forecast to monitor financial health indicators regularly and detect symptoms of distress early.
• Compliance Maintenance: Continue timely filings to avoid penalties and maintain good standing.
• Assess Market Opportunities: Explore strategic areas aligned with the company’s SIC codes (accounting, tax consultancy, business regulation) for growth.

If the intention is to remain dormant, ensure this status aligns with long-term business strategy and that the company remains compliant with all legal requirements.

---