ACP LOCUM LTD

Executive Summary

ACP LOCUM LTD is a recently incorporated micro-entity in the general medical practice sector with a strong equity position and no regulatory filing issues. While its financial position appears solvent and liquid, the small scale of operations and concentration of control suggest monitoring operational sustainability and governance risks. Overall, the company presents a low risk profile based on current publicly available data.

ACP LOCUM LTD - Analysis Report

Company Number: 14760549

Analysis Date: 2025-07-19 12:05 UTC

1. Risk Rating: LOW
   The company's financials indicate positive net assets and working capital with no overdue filings and a single director who is also the sole significant controller. The micro-entity status and recent incorporation suggest limited financial complexity but no immediate solvency or liquidity concerns.

2. Key Concerns:

• Declining current assets from £27,161 in 2024 to £8,381 in 2025 while current liabilities decreased substantially may warrant monitoring for cash flow variability.
• Small scale with only one employee and micro-entity reporting limits visibility into profitability, operational risks, and revenue trends.
• Sole director and 75-100% ownership concentration could pose governance and succession risks.

3. Positive Indicators:

• Positive net current assets (£6,732) and net assets (£18,911) as of the latest financial year-end indicate the company can meet short-term obligations.
• No overdue accounts or confirmation statements reflect good compliance and regulatory standing.
• The company operates in a stable sector (general medical practice activities) with a clear principal activity code and a director with relevant professional background.

4. Due Diligence Notes:

• Confirm the company’s revenue and profitability trends since incorporation to assess operational sustainability beyond balance sheet snapshots.
• Review cash flow statements or internal management accounts if available to understand the cause of the reduction in current assets.
• Investigate director’s capacity to manage the business single-handedly and plans for business continuity or expansion.
• Check for any undisclosed contingent liabilities or off-balance sheet commitments given limited disclosures under micro-entity filing regime.