ALBC (CAMBS) LIMITED

Executive Summary

ALBC (CAMBS) LIMITED is a small, privately held construction-related entity with limited capitalisation and modest net current assets. While it maintains compliance with statutory filing requirements and shows no immediate signs of insolvency, the minimal equity and limited financial disclosures suggest caution. Further financial and operational due diligence is recommended to fully assess the company’s ongoing viability and risk profile.

ALBC (CAMBS) LIMITED - Analysis Report

Company Number: 12822226

Analysis Date: 2025-07-19 12:23 UTC

1. Risk Rating: MEDIUM
   The company demonstrates a modest positive net current asset position and no overdue filings, indicating operational compliance and some liquidity buffer. However, the very low equity base and limited financial scale introduce heightened solvency and liquidity risk for an investor.

2. Key Concerns:

• Low Capitalisation and Equity: Shareholders’ funds stood at only £1,074 at the latest year-end, reflecting minimal capital and limited financial resilience.
• Thin Working Capital: Net current assets are positive but modest (£1,074), leaving little margin to absorb operational shocks or unexpected liabilities.
• Limited Financial Disclosure: The company has opted not to include a profit and loss account and is exempt from audit, limiting transparency on profitability and cash flow dynamics.

3. Positive Indicators:

• Current Compliance: All statutory accounts and confirmation statements are filed on time with no overdue returns, indicating good governance practices.
• Positive Net Current Assets: Despite its size, the company maintains a small but positive working capital position, suggesting potential short-term liquidity sufficiency.
• No Insolvency Indicators: The company is active and not subject to liquidation, administration, or other distress processes.

4. Due Diligence Notes:

• Profitability and Cash Flow: Obtain management accounts or internal financial reports to assess ongoing profitability and cash generation, since these are not publicly available.
• Nature of Trade Creditors and Debtors: Clarify the composition and aging of trade creditors (£2,674) and debtors (£2,550) to understand payment terms and cash conversion cycle.
• Shareholder and Director Structure: Investigate recent changes in directors and share ownership, particularly the involvement and control of Mr. Andrew Lailey, to assess governance stability and potential related party transactions.