Company Number: 13791317

Analysis Date: 2025-07-20 12:34 UTC

1. Risk Rating: LOW
   The company demonstrates a solid liquidity position with cash exceeding current liabilities, positive net current assets, and increasing net assets and shareholders’ funds over the last two years. There are no overdue filings or indications of regulatory non-compliance.

2. Key Concerns:

• Limited Scale and Operational Data: The company is very small (micro-entity) with only one employee (the director), which may limit operational resilience and growth prospects.
• Modest Cash Resources: While cash exceeds liabilities, the absolute cash balance (£13,206) is relatively low, which could constrain operational flexibility if unexpected expenses arise.
• Profit & Loss Transparency: The company opted not to file a detailed profit and loss account, limiting insight into revenue trends, profitability, and expenses, which hinders a thorough assessment of operational stability.

3. Positive Indicators:

• Strong Solvency Position: Current assets, all in cash, comfortably cover current liabilities, resulting in positive net current assets (£10,934) and net assets.
• No Overdue Filings or Compliance Issues: Accounts and confirmation statements are up to date, reflecting good governance and regulatory compliance.
• Single Controlling Shareholder with Clear Accountability: The director owns 75-100% shares, indicating clear control and accountability over company decisions.
• Industry Focus: Operating in call centre activities, a sector with steady demand for telemarketing and lead generation services, which can provide stable revenue streams if managed well.

4. Due Diligence Notes:

• Request detailed profit and loss information to evaluate revenue growth, margins, and expense structure.
• Understand the nature and duration of contracts or client engagements to assess revenue visibility and sustainability.
• Verify the adequacy of cash reserves relative to working capital needs and short-term obligations.
• Investigate any contingent liabilities or off-balance-sheet obligations not reflected in the accounts.
• Evaluate director’s background and track record for operational and financial management, given the company’s small size and reliance on a single individual.