A&S INVESTMENTS LTD

Executive Summary

A&S INVESTMENTS LTD shows ongoing negative net assets and net current liabilities, reflecting a high solvency risk and limited operational scale. While regulatory compliance is maintained and governance appears stable, the lack of profitability data and employee engagement raises concerns about business sustainability. Further due diligence on cash flows, operational activities, and director support arrangements is essential to fully assess financial health.

A&S INVESTMENTS LTD - Analysis Report

Company Number: 13831888

Analysis Date: 2025-07-29 19:35 UTC

1. Risk Rating: HIGH
   The company exhibits persistent net current liabilities and negative net assets over three consecutive years, indicating ongoing solvency risk. Despite being a micro-entity, its financial position shows no improvement, and its shareholders’ funds remain negative.

2. Key Concerns:

• Negative Net Assets and Net Current Liabilities: The company reported net current liabilities of £815 as of 31 January 2024, worsening from £445 in prior years, signaling an inability to cover short-term obligations with current assets.
• No Employees and Limited Operational Scale: With zero employees and minimal financial activity reported, operational sustainability appears weak; the company might be dormant or minimally active, potentially reliant on external funding or directors’ support.
• Lack of Profit and Loss Disclosure: The absence of a profit and loss account filing (allowed under micro-entity provisions) limits insight into revenue generation and profitability, increasing uncertainty around ongoing business viability.

3. Positive Indicators:

• Compliance with Filing Requirements: The company is up to date with its accounts and confirmation statement filings, indicating sound regulatory compliance.
• Experienced Directors and PSCs: Both directors and persons with significant control are British nationals residing at the registered address, which may facilitate governance and accountability.
• Stable Industry Classification: The business operates within real estate investment and letting sectors, which can generate steady income streams if managed effectively.

4. Due Diligence Notes:

• Investigate the company’s cash flow statements and any available management accounts to assess liquidity beyond balance sheet snapshots.
• Clarify the operational status and business model since there are no employees and minimal asset base; determine if the company is holding properties or leases effectively.
• Review any related party transactions or director loans that might be supporting the company’s financial position.
• Confirm the absence of any contingent liabilities or pending legal or regulatory issues that could exacerbate financial risks.
• Evaluate the directors’ plans or strategies for returning the company to a solvent and operationally sustainable position.