Company Number: 12794048

Analysis Date: 2025-07-29 13:33 UTC

1. Risk Rating: LOW
   Apollo Nails Limited demonstrates low financial risk. The company maintains solid net current assets and positive net assets, with no overdue filings and active status. Its cash position comfortably exceeds current liabilities, indicating sound short-term liquidity.

2. Key Concerns:

• Reliance on a single director with limited disclosed experience in financial management could pose operational risks.
• The company is filing unaudited abridged accounts, limiting transparency and detailed financial scrutiny.
• Share capital is relatively low (£8 nominal value reported in summary, with £8,100 in detailed notes), which might affect capital structure resilience in adverse conditions.

3. Positive Indicators:

• Consistent positive net assets and shareholders’ funds growing from £12,902 in 2021 to £20,934 in 2024, reflecting retained earnings accumulation.
• Strong liquidity position, with cash balances (~£26k) significantly exceeding current liabilities (~£1.1k), indicating capacity to meet short-term obligations.
• No overdue statutory filings (accounts and confirmation statement), suggesting good governance and regulatory compliance.
• Stable employee count (3 employees) consistent with a small operation, aligning with company size and sector norms.

4. Due Diligence Notes:

• Clarify the discrepancy in reported share capital figures (£8 summary vs £8,100 detailed) to understand equity structure fully.
• Review detailed profit and loss data (not filed at Companies House) to assess profitability trends and operational sustainability.
• Investigate any contingent liabilities or provisions beyond the £451 reported to understand potential future obligations.
• Confirm whether director’s role as beautician impacts strategic management and financial oversight capability.
• Assess the business model’s resilience given the limited asset base and sector-specific risks inherent in beauty treatment services.