Company Number: OC431248

Analysis Date: 2025-07-20 17:28 UTC

1. Risk Rating: LOW
   The company presents a solid financial position with net current assets positive and no overdue filings. Its balance sheet shows stable tangible fixed assets and a healthy cash position relative to short-term liabilities, indicative of adequate solvency and liquidity.

2. Key Concerns:

• Members’ loans of £111,107 classified as liabilities may imply dependency on internal funding and potential repayment obligations that could affect cash flow under stress.
• Limited disclosure on profit and loss account due to exemption from audit and abridged financial statements limits insight into operational profitability and sustainability.
• The company employs 24 people, a moderate size, yet no detailed operational or market risk discussion is available, constraining assessment of business continuity risks.

3. Positive Indicators:

• Timely filing of accounts and confirmation statements demonstrates good regulatory compliance and governance discipline.
• Positive net current assets (£42,123) and cash at bank (£77,023) relative to current liabilities (£219,306) indicate manageable short-term liquidity risk.
• Stability in tangible fixed assets and an increasing workforce (21 to 24) suggests ongoing operational activity and modest growth.

4. Due Diligence Notes:

• Obtain and review the profit and loss account and cash flow statements to evaluate profitability trends and cash generation capacity.
• Clarify the terms and conditions related to loans and debts due to members, including repayment schedules and interest obligations.
• Investigate market position and client contract stability given the lack of detailed operational narrative, to assess revenue sustainability.
• Confirm absence of any director disqualifications or related party transactions that could pose governance or reputational risks.