Company Number: 12830251

Analysis Date: 2025-07-29 16:40 UTC

1. Risk Rating: MEDIUM

The company shows a positive net asset position but has significant current liabilities exceeding current assets, indicating potential liquidity risk. The micro-entity status limits the depth of financial disclosures, which constrains a full assessment of operational sustainability and cash flow dynamics.

2. Key Concerns:

• Liquidity Risk: Current liabilities (£533,444) substantially exceed current assets (£48,777) as of 2024, resulting in a large negative net current asset position. This mismatch suggests possible challenges in meeting short-term obligations.
• Limited Financial Transparency: Being a micro-entity, ARTHUR GREEN LIMITED benefits from simplified reporting, which limits insights into profitability, cash flows, and contingent liabilities.
• Declining Net Assets: Net assets have decreased from £18,515 in 2023 to £15,135 in 2024, indicating erosion of equity, albeit at a small scale. This trend warrants monitoring.

3. Positive Indicators:

• Stable Fixed Assets Base: Fixed assets have increased slightly from £494,995 in 2023 to £501,482 in 2024, indicating asset retention or modest growth in property holdings.
• No Overdue Filings: Both accounts and confirmation statements are filed timely, suggesting compliance with regulatory requirements.
• Consistent Directorship: Single director appointed since incorporation, with a relevant occupation in property development, aligns with the company’s real estate trading SIC code.

4. Due Diligence Notes:

• Examine Cash Flow Statements: If available outside micro-entity filings, to assess operational cash generation and liquidity management.
• Review Details on Current Liabilities: To determine the nature and timing of these liabilities—is this trade payables, loans, or other obligations?
• Investigate Any Related Party Transactions: Given the director’s occupation and company activity, check for transactions that might impact financial stability.
• Confirm Asset Valuations: Verify fixed asset carrying values and any impairments, especially since property assets are significant.
• Assess Business Model Viability: Understand the company’s revenue generation and profitability, which is not disclosed in micro-entity accounts.