Company Number: 13916714

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

1. Risk Rating: HIGH
   Beefy Stone Limited exhibits significant financial distress as evidenced by persistent and increasing negative net assets and shareholder funds over its three years of operation. The company’s liabilities substantially exceed its assets, indicating solvency risk.

2. Key Concerns:

• Negative Net Assets and Shareholders’ Funds: The net liabilities position worsened from -£1,424 in 2022 to -£16,359 in 2025, signaling erosion of capital and potential insolvency.
• Severe Working Capital Deficiency: Net current liabilities increased drastically to -£46,840 in 2025, with very low cash balances (£1,032), highlighting liquidity risk and potential inability to meet short-term obligations.
• Revenue and Profitability Unknown / Omitted: The company opted not to file an income statement, limiting visibility into turnover, profitability, or cash generation capacity, which raises transparency and operational sustainability concerns.

3. Positive Indicators:

• No Overdue Filings: Accounts and confirmation statements are current, indicating compliance with statutory requirements and governance discipline.
• Fixed Asset Investment: Tangible fixed assets increased substantially (from £7,425 to £30,481), suggesting investment in business infrastructure which may support future operations.
• Single Director and PSC Cohesion: Marcus Coronado is the sole director and 75-100% owner, implying clear governance structure without conflicting control issues.

4. Due Diligence Notes:

• Investigate the company’s turnover and profit trends or cash flow statements if available outside statutory filings to assess operational viability.
• Clarify the nature and terms of the substantial current liabilities (£47,872), especially creditor composition and repayment schedule.
• Ascertain any contingent liabilities or related party transactions that may exacerbate financial risk.
• Review potential plans for capital injection or restructuring given persistent net liability position.
• Confirm absence of director disqualifications or regulatory issues beyond public record.