Company Number: 14125638

Analysis Date: 2025-07-20 15:29 UTC

1. Risk Rating: LOW
   Justification: AUGUSTIA LIMITED presents a solid micro-entity financial profile with positive net current assets and net assets increasing year-on-year. There are no overdue filings, no indications of insolvency proceedings, and a minimal but stable workforce.

2. Key Concerns:

• Limited scale and size: Being a micro-entity with only one employee and modest asset base may constrain operational flexibility and growth potential.
• Lack of detailed financial disclosures: Micro-entity accounts limit insight into profitability, cash flows, and liabilities beyond current creditors, restricting comprehensive risk assessment.
• Early stage of operations: Incorporated in May 2022, the company is relatively new, which inherently carries execution risk and uncertainty in market establishment.

3. Positive Indicators:

• Strong liquidity position: Current assets (£127,660) significantly exceed current liabilities (£11,112), yielding net current assets of £116,548, indicating good short-term solvency.
• Growing equity base: Shareholders’ funds increased from £71,577 in 2023 to £116,548 in 2024, reflecting retained earnings or capital injection improving financial stability.
• Compliance track record: All statutory filings including accounts and confirmation statements are up to date with no overdue deadlines, demonstrating good governance and regulatory adherence.

4. Due Diligence Notes:

• Verify the composition of current assets to assess liquidity quality (e.g., cash vs receivables).
• Obtain profit and loss details or management accounts to understand revenue streams, profitability, and cash flow generation.
• Investigate the background and experience of the sole director to assess operational capability and governance.
• Clarify business model sustainability and client base given the micro scale and IT consultancy sector dynamics.
• Confirm absence of contingent liabilities or off-balance sheet risks not captured in micro-entity accounts.