APARTMENTS@52 LTD

Executive Summary

APARTMENTS@52 LTD shows a solid liquidity and net asset position with no overdue filings, indicating low immediate solvency or regulatory risk. However, limited financial disclosures typical of micro-entities and a concentrated directorship warrant further review for operational sustainability and governance robustness. Overall, the company appears financially stable within the scope of available data.

APARTMENTS@52 LTD - Analysis Report

Company Number: 12403031

Analysis Date: 2025-07-29 16:58 UTC

1. Risk Rating: LOW

Justification: APARTMENTS@52 LTD demonstrates a strong net asset position relative to its liabilities and consistent growth in net current assets over recent years. The company is current with its statutory filings and maintains a stable operational scale with two employees. No indications of financial distress or regulatory non-compliance are evident from the data provided.

2. Key Concerns:

• Limited Financial Detail: As a micro-entity, detailed financial data is sparse, restricting deeper analysis of profitability, cash flow, and operational margins.
• Concentration of Directors: All directors share the same surname and two reside at the same address, which may imply limited management diversity and potential governance risks.
• Small Share Capital: The nominal share capital (£100) may limit the company’s capacity to raise additional equity capital for expansion or to absorb shocks.

3. Positive Indicators:

• Strong Liquidity Position: Net current assets of £81,091 against current liabilities of £4,649 as of January 2024 indicate ample short-term liquidity.
• Growing Net Assets: Shareholders’ funds increased from £24,379 in 2020 to £81,091 in 2024, showing a positive trend in retained earnings or asset accumulation.
• Compliance: All filings including accounts and confirmation statements are up to date, reflecting good regulatory compliance.
• Stable Workforce: Consistent employee count (2) suggests operational stability in staffing.

4. Due Diligence Notes:

• Review Profit and Loss Data: Obtain more detailed profit and loss accounts to assess profitability and cash flow trends.
• Investigate Director Backgrounds: Verify the experience and track record of directors to understand governance quality.
• Confirm Business Model Viability: Understand the company’s operational model in “Other holiday and other collective accommodation” to gauge sustainability, especially in the post-pandemic market context.
• Check for Contingent Liabilities or Off-Balance Sheet Items: Since micro-entity accounts are abbreviated, investigate whether there are any material risks not captured on the balance sheet.