Company Number: 12524943

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

1. Risk Rating: LOW

The company demonstrates a stable and improving financial position over recent years, with positive net assets and net current assets as of the latest financial year. There are no indications of overdue filings or compliance issues. The micro-entity status limits the level of disclosure but the available data suggests low solvency and liquidity risk.

2. Key Concerns:

• Limited Financial Detail: As a micro-entity, the company files abridged accounts with minimal disclosure, restricting deeper financial analysis.
• Modest Share Capital: Share capital is nominal (£100), which may limit financial buffer in stressed conditions.
• Single Director: The company is managed by one director, which can increase governance and operational risk if succession or director availability issues arise.

3. Positive Indicators:

• Improving Net Assets: Net assets increased from £14,193 in 2021 to £40,950 in 2024, indicating growth in retained earnings or capital.
• Positive Working Capital: Net current assets improved to £13,824 in 2024 from previous years, suggesting good short-term liquidity.
• No Filing or Compliance Issues: All accounts and confirmation statements are up to date with Companies House, indicating good regulatory compliance.
• Consistent Fixed Assets: Fixed assets have remained stable, showing no unusual disposals or impairments.

4. Due Diligence Notes:

• Examine Profit & Loss Details: Profitability trends and revenue consistency are not disclosed; review internally available management accounts if possible.
• Director Background Check: Verify the director’s experience and any potential undisclosed issues.
• Cash Flow Analysis: Since cash balances are not explicitly stated, examine cash flow statements or bank statements to confirm liquidity beyond net current assets.
• Customer and Market Position: Assess sustainability of business operations in the hairdressing and beauty treatment sector, including client concentration and competitive positioning.