Company Number: 13249213

Analysis Date: 2025-07-29 16:14 UTC

1. Risk Rating: LOW
   The company demonstrates stable equity growth, maintains positive net current assets, and is current with statutory filings. The micro-entity status and exemption from audit suggest a small scale but manageable operations profile, with no immediate solvency or liquidity concerns.

2. Key Concerns:

• Increasing current liabilities: Current liabilities more than doubled from £8,032 in 2023 to £19,441 in 2024, which could pressure short-term liquidity if not matched by cash inflows.
• Fixed assets decline: Fixed assets decreased from £6,307 in 2023 to £4,575 in 2024, which may reflect asset disposals or underinvestment in capital resources.
• Limited financial disclosure: Profit and loss information is not provided, restricting insight into profitability and cash flow generation.

3. Positive Indicators:

• Positive net current assets: Net current assets improved from £10,436 in 2023 to £12,806 in 2024, indicating short-term asset coverage of liabilities.
• Increasing shareholders’ funds: Equity rose from £15,070 in 2023 to £15,928 in 2024, reflecting retained earnings or capital contributions enhancing solvency.
• Compliance with filing deadlines: Both accounts and confirmation statements are filed on time, demonstrating good regulatory adherence.
• Stable workforce: The company employs three staff members consistently, indicating operational stability at current scale.

4. Due Diligence Notes:

• Obtain detailed profit and loss information to assess revenue trends, profitability, and operational cash flow.
• Clarify the nature and cause of the increase in current liabilities to evaluate short-term liquidity risk.
• Investigate the reason for fixed asset reduction and whether it impacts the company’s ability to deliver services.
• Review director’s background and qualifications given the director is also a dentist, which aligns with the SIC code but may warrant confirmation of business expertise.
• Confirm if the company’s reliance on micro-entity reporting affects the completeness of financial information for investment decisions.