Company Number: 14120870

Analysis Date: 2025-07-29 18:26 UTC

1. Risk Rating: LOW
   Arnold & Boimer Limited shows a modest but improving net asset position with positive net current assets and no overdue filings, indicating basic financial stability and compliance for its size and age.

2. Key Concerns:

• Limited scale and operational size: The company has only 2 employees and minimal share capital (£100), which constrains operational resilience and growth potential.
• Concentration of control: A single individual and a related entity hold 75-100% of shares and voting rights, which could raise governance and succession risks.
• Reliance on cash and low debtor balances: Debtors declined significantly from prior year, suggesting possible issues with receivables or changes in business activity that should be clarified.

3. Positive Indicators:

• Positive net current assets increased from £1,981 to £5,867 year-on-year, indicating improved short-term financial health.
• No overdue accounts or confirmation statements, reflecting good regulatory compliance.
• Cash balance increased substantially from £9,727 to £25,896, strengthening liquidity.
• The company is classified as a small private limited company and operates in construction installation (SIC 43290), a sector with steady demand.

4. Due Diligence Notes:

• Verify the nature and sustainability of cash inflows driving the increased cash balance to assess ongoing liquidity risk.
• Investigate the cause of the large drop in debtors from £13,025 to £238 and confirm if this reflects improved collections, reduced sales, or write-offs.
• Review contracts and client base to determine operational stability given the small workforce and control concentration.
• Confirm absence of any director conduct issues or regulatory flags beyond Companies House filings.
• Assess any contingent liabilities or off-balance sheet risks not apparent in abridged accounts.