Company Number: SC778218

Analysis Date: 2025-07-20 16:00 UTC

1. Risk Rating: LOW
   The company is newly incorporated (August 2023) and classified as a micro-entity with modest but positive net assets (£8,697) and net current assets (£4,608). No overdue filings or signs of regulatory non-compliance are evident. The balance sheet shows solvency with total assets exceeding liabilities, indicating an ability to meet short-term obligations.

2. Key Concerns:

• Limited operating history: Being less than two years old, the company’s financial and operational sustainability cannot yet be fully assessed.
• Small asset base: Fixed and current assets are minimal, which may limit financial flexibility and resilience to shocks.
• Director turnover: A director resigned within the first year and was replaced, which could reflect internal governance or operational adjustments.

3. Positive Indicators:

• Timely filings: Both accounts and confirmation statements are up to date with no overdue filings or penalties.
• Positive net current assets: Indicates the company currently has sufficient short-term assets to cover liabilities.
• Clear ownership structure: Majority control by Mrs Anna Ahuja with full voting rights provides stable leadership and decision-making clarity.

4. Due Diligence Notes:

• Review the profit and loss account (not publicly filed) to understand revenue generation, profitability, and cash flow patterns.
• Investigate reasons behind director resignation and any associated governance implications.
• Monitor future filings for growth trends, liquidity changes, and any emerging liabilities given the company’s early stage.
• Confirm operational status and trading activities since incorporation, as micro-entity accounts provide limited detail.