Company Number: 14403292

Analysis Date: 2025-07-20 11:04 UTC

1. Risk Rating: LOW
   The company exhibits a stable financial position with positive net current assets and net assets that have increased year-on-year. It is compliant with filing deadlines, and there are no indications of insolvency or liquidity distress.

2. Key Concerns:

• Limited Scale and Resources: As a micro-entity with only one employee (the director), operational capacity and growth potential may be constrained, increasing reliance on the sole director’s expertise and availability.
• Lack of Audited Financials: Accounts are unaudited under micro-entity exemption, which limits external verification of financial accuracy and may increase risk for investors seeking assurance.
• Single Person Control: The sole director and 75-100% shareholder concentration raises governance concerns, including potential lack of oversight and succession risks.

3. Positive Indicators:

• Consistent Growth in Net Assets: Net assets increased from £19,544 in 2023 to £26,191 in 2024, reflecting positive retained earnings or capital contributions.
• Strong Liquidity Position: Current assets comfortably exceed current liabilities by £26,191, indicating good short-term liquidity and ability to meet obligations.
• Up-to-Date Compliance: No overdue filings for accounts or confirmation statements suggest good regulatory compliance and governance discipline.
• Clear Business Focus: SIC classification under management consultancy reflects a professional service sector with relatively low capital expenditure.

4. Due Diligence Notes:

• Review detailed profit and loss account or cash flow statements (not provided) to assess revenue streams, profitability, and cash generation capacity.
• Confirm any off-balance sheet obligations or contingent liabilities not disclosed in the micro-entity accounts.
• Assess director’s background and track record given sole control and operational responsibility.
• Consider business plan and client base stability given the micro-entity scale and service nature.
• Verify absence of any regulatory or legal proceedings that may impact operational stability.