Company Number: 13807822

Analysis Date: 2025-07-29 18:56 UTC

1. Risk Rating: LOW

Ata Dubh Consulting Limited demonstrates a solid financial position for a company incorporated recently in December 2021. The company maintains net assets of £4,989 as of 31 December 2023, with positive net current assets and no overdue filings, indicating compliance and operational continuity. These factors support a low risk rating from a solvency and regulatory perspective.

2. Key Concerns:

• Limited Financial Scale: The company operates at a micro/small scale with minimal fixed assets (£1,599) and modest cash reserves (£10,178). While this is typical for a new IT consultancy, it limits the company's ability to absorb financial shocks or invest significantly in growth.
• Single Director and Shareholder Concentration: Mr. Graham Doig holds 75-100% of shares and voting rights and is the sole director. This concentration of control could pose governance risks and dependency on one individual.
• Lack of Detailed Profit and Loss Disclosure: The accounts do not include a profit and loss account, limiting visibility into operational profitability, revenue trends, or cash flow dynamics.

3. Positive Indicators:

• Positive Working Capital and Net Assets: Current assets exceed current liabilities by £3,390, indicating the company can meet short-term obligations.
• Up-to-date Compliance: No overdue accounts or confirmation statements and adherence to filing deadlines demonstrate good regulatory compliance.
• Clear Business Activity: The company is classified under SIC 62020 (IT consultancy), which is a service industry with typically low capital intensity and potentially scalable revenue.
• Retention of Earnings: The profit and loss reserve of £4,889 suggests the company has generated retained earnings since inception, implying operational profitability or capital injections.

4. Due Diligence Notes:

• Request Detailed Profit and Loss Information: To fully assess operational stability and cash flow sufficiency, review detailed revenue, cost, and profitability data.
• Evaluate Client and Contract Base: Understand the diversity and stability of client relationships given the company’s sole director and owner structure.
• Investigate Director Dependence: Assess any succession plans or contingency measures given the reliance on a single director/shareholder.
• Confirm No Related Party Transactions or Loans: Check for any financial arrangements with the director or related parties that may affect financial health.