Company Number: 14618287

Analysis Date: 2025-07-29 18:00 UTC

1. Risk Rating: HIGH
   Ayuza Ltd exhibits a high risk profile primarily due to its negative net assets, indicating insolvency on a balance sheet basis, and absence of employees which suggests limited operational activity or scale.

2. Key Concerns:

• Negative Net Assets: The company reports net liabilities of £4,758 as of 31 January 2024, which implies it does not currently have sufficient assets to cover its liabilities, raising solvency concerns.
• Negative Working Capital: Current liabilities (£9,138) exceed current assets (£4,380), resulting in a net current liability position (-£4,758), indicating potential liquidity issues and difficulty in meeting short-term obligations.
• No Employees and Early Stage: The company has no employees reported, which may reflect minimal operational activity or reliance solely on the director. Additionally, being incorporated only in January 2023, it is too early to assess business sustainability or revenue generation from available data.

3. Positive Indicators:

• Compliance with Filing Requirements: The company is up to date with its annual accounts and confirmation statement filings, demonstrating regulatory compliance.
• Single Shareholder Control: The sole shareholder and director has full control (75-100% shares and votes), which may facilitate swift decision-making and potential capital injections if required.
• Micro-Entity Status: The company is classified as a micro-entity, benefiting from simplified reporting requirements which may reduce administrative burden at this stage.

4. Due Diligence Notes:

• Financial Performance and Cash Flows: Investigate the company’s profit and loss statement, cash flow statements, and plans for addressing negative net assets and working capital deficits.
• Business Model and Revenue Streams: Clarify the nature of operations given the SIC codes related to retail via internet and mail order, retail of food/beverages, and motor vehicle parts, and confirm if any sales or contracts have been secured.
• Director’s Financial Support: Confirm whether the director or associated parties have provided or plan to provide financial support to remedy the current liabilities exceeding assets and sustain operations.
• Future Funding Plans: Assess any planned capital injections or financing arrangements to improve solvency and liquidity.
• Operational Strategy: Understand business plans regarding employee hiring, marketing, and scaling to evaluate long-term sustainability.