ATTIS ZEUS LTD

Executive Summary

ATTIS ZEUS LTD operates as a small-scale niche player in the UK hospitality and food service industry, showing modest asset growth but constrained liquidity with net current liabilities exceeding current assets. The company’s financial position reflects typical sector challenges including tight margins and working capital management amid post-pandemic recovery and inflationary pressures. Its concentrated ownership enables swift management decisions but also limits capital-raising flexibility relative to peers in the competitive food and accommodation market.

ATTIS ZEUS LTD - Analysis Report

Company Number: 12592867

Analysis Date: 2025-07-20 15:59 UTC

1. Industry Classification
   ATTIS ZEUS LTD operates primarily within the hospitality and food service sector, classified under SIC codes 56290 (Other food services), 56103 (Take-away food shops and mobile food stands), 56102 (Unlicensed restaurants and cafes), and 55100 (Hotels and similar accommodation). This sector is characterized by fast-moving consumer demand, variable seasonality, and generally thin profit margins. Businesses typically require significant operational agility and efficient cost management, particularly regarding labor and supply chain expenses.

2. Relative Performance
   As a micro-entity, ATTIS ZEUS LTD's financial scale is modest, with fixed assets around £350k and net assets slightly negative or near zero in recent years. The company shows a trend of improving net assets from a negative £13,741 in 2021 to a positive but minimal £11,034 in 2024. However, its current liabilities significantly exceed current assets, with net current liabilities around £361k as of 2024, indicating potential liquidity stress. In comparison, typical healthy companies in this sub-sector maintain positive working capital to manage day-to-day operations efficiently. The average employee count of 21-22 indicates a small to medium operational footprint, consistent with micro-entity status but slightly more labor-intensive compared to many micro businesses.

3. Sector Trends Impact
   The hospitality and food service industry in the UK has been facing a recovery phase post-COVID-19 pandemic, with increased consumer demand for takeaway and casual dining options. However, inflationary pressures on costs, especially food and labor, continue to squeeze margins. The rise of online food delivery platforms and changing consumer preferences towards convenience and experience-based dining also influence competitive dynamics. Additionally, sustainability concerns and regulatory compliance around food safety, waste reduction, and labor laws present ongoing operational challenges. ATTIS ZEUS LTD’s involvement in both accommodation and food services positions it to benefit from leisure sector recovery but exposes it to the volatility of consumer discretionary spending.

4. Competitive Positioning
   ATTIS ZEUS LTD appears to be a niche player within the hospitality sector, operating multiple related activities but on a small scale. Its financials suggest limited capital reserves and a working capital deficit, which could constrain its ability to invest in growth or buffer against market shocks. The company’s ownership structure—with a single director and shareholder controlling 75-100%—may allow agile decision-making but limits access to external equity finance. Compared to typical competitors in the micro or small hospitality segment, ATTIS ZEUS LTD faces challenges in balancing asset investment with liquidity. The firm’s fixed assets appear substantial relative to current assets, possibly indicating investment in property or equipment typical of hotel operations, yet the current liabilities position may imply reliance on short-term financing or supplier credit.