Company Number: 13141068

Analysis Date: 2025-07-20 18:06 UTC

1. Risk Rating: LOW
   A&S Glory Limited presents a low risk profile based on the available micro-entity financial data. The company shows positive net current assets, growing net assets over two years, and no overdue filings. Its single director holds majority control, which simplifies governance but also concentrates accountability.

2. Key Concerns:

• Limited Scale: As a micro-entity with minimal fixed assets and just one employee, the company’s operational scale is small, which may limit growth potential and resilience.
• Owner Concentration: The sole director and majority shareholder controls all voting rights and director appointment powers. While not inherently negative, this centralization can pose governance risks if unchecked.
• Limited Financial Detail: Micro-entity accounts provide minimal information on profitability, cash flows, or contingent liabilities, restricting deeper solvency and liquidity analysis.

3. Positive Indicators:

• Positive Net Current Assets: The company maintains net current assets (£7,561 in 2024), indicating the ability to cover short-term liabilities.
• Growth in Net Assets: Net assets more than doubled from £6,764 in 2023 to £14,223 in 2024, suggesting incremental capital accumulation.
• Up-to-Date Compliance: No overdue filings for accounts or confirmation statements, reflecting good regulatory compliance and governance discipline.
• Stable Single Director: The director has been consistent since incorporation, with no disqualifications or governance issues noted.

4. Due Diligence Notes:

• Profitability and Cash Flow: Obtain management accounts or VAT returns to assess trading performance, cash generation, and working capital cycle.
• Customer and Supplier Concentration: Investigate client base and supplier dependencies given the small scale and IT consultancy/online retail sectors.
• Future Business Plans: Clarify the company’s strategy for growth, investment, and risk management beyond the micro-entity reporting threshold.