Company Number: 13050595

Analysis Date: 2025-07-19 13:04 UTC

1. Risk Rating: LOW
   Agata Communications Limited demonstrates a solid liquidity position with cash holdings significantly exceeding current liabilities. The company maintains positive net assets and shareholders' funds that have grown steadily over recent years. There are no overdue filings or indications of regulatory non-compliance.

2. Key Concerns:

• Limited Scale: With only one employee and minimal share capital (£1), the company appears very small, which may constrain operational scalability and resilience.
• Deferred Tax Liability: The increase in deferred tax provisions (from £330 to £476) should be understood in context to assess future tax cash flow impacts.
• Lack of Audited Accounts: The company benefits from audit exemption and has not had accounts audited, which limits external verification of financial data.

3. Positive Indicators:

• Strong Liquidity: Cash at bank (£56,629) substantially exceeds current liabilities (£2,799), indicating strong short-term solvency and low liquidity risk.
• Growing Net Assets: Shareholders' funds increased from £47,257 in 2023 to £56,445 in 2024, suggesting retained earnings accumulation and financial stability.
• Compliance: All statutory filings, including accounts and confirmation statements, are up to date with no overdue notices.
• Ownership: The sole director and 100% owner, Dr Fernando Gomollon-Bel, has maintained continuous involvement since incorporation, providing governance continuity.

4. Due Diligence Notes:

• Review Profit & Loss Information: The absence of published profit and loss statements means profitability trends are unclear; obtaining internally prepared management accounts or detailed financial performance data would be prudent.
• Assess Business Model Sustainability: Given the small scale and limited staff, understanding client base, revenue stability, and growth prospects is important to evaluate operational viability.
• Clarify Deferred Tax Details: Investigate the nature and timing of deferred tax liabilities to anticipate any future cash tax obligations.
• Director Background: While no disqualifications are noted, a standard background check on the director’s professional standing and any related party transactions would be advisable.