Company Number: 12534858

Analysis Date: 2025-07-29 18:28 UTC

1. Risk Rating: LOW
   Ally Wines Ltd demonstrates a strong net asset position with substantial fixed and current assets relative to liabilities. The company is current on all filings and maintains a simple operational structure with a single employee and director. No indications of financial distress or governance issues are evident.

2. Key Concerns:

• Asset Concentration: A significant portion (£500,000) of assets classified as fixed assets for a micro-entity warrants further detail to confirm asset valuation and liquidity.
• Employee Concentration: Only one employee is recorded, potentially exposing operational risk if that individual is unavailable or leaves.
• Limited Financial Disclosure: As a micro-entity, financial reporting is minimal, limiting visibility into profitability, cash flows, and debt structure.

3. Positive Indicators:

• Strong Working Capital: Net current assets of £268,676 indicate good short-term liquidity and ability to meet obligations.
• No Overdue Filings: Up-to-date statutory filings reduce regulatory risk.
• Consistent Growth in Net Assets: Net assets increased from £566,000 (2022) to £769,176 (2024), suggesting retained earnings or asset appreciation.
• Clear Leadership: A single, continuously appointed director provides stable management oversight.

4. Due Diligence Notes:

• Fixed Asset Composition: Clarify the nature of fixed assets (£500,000), whether inventory, property, or equipment, and assess market value and liquidity.
• Profitability and Cash Flow: Obtain management accounts or additional financials to evaluate profitability, cash generation, and funding sources.
• Customer and Supplier Concentration: Investigate reliance on specific suppliers or customers in the wholesale beverage sector.
• Director Background: Confirm director’s qualifications and any relevant industry experience; note US address but UK company operations.
• Contingent Liabilities: Check for any off-balance sheet liabilities or guarantees not reflected in micro-entity accounts.