Company Number: 13112127

Analysis Date: 2025-07-20 12:24 UTC

1. Risk Rating: LOW

Justification: BEORNHEARD LTD demonstrates a stable financial position with positive net assets and net current assets over the last reported year. The company is compliant with filing deadlines and maintains appropriate corporate governance. There are no indications of insolvency or liquidity distress based on the available data.

2. Key Concerns:

• Limited scale and micro-entity status restrict detailed financial disclosures, reducing transparency.
• Relatively low fixed asset base, indicating limited tangible asset backing which may constrain operational scalability.
• Concentrated ownership and control in two individuals may pose governance risks if not managed with appropriate oversight.

3. Positive Indicators:

• Consistent growth in net assets from £2,533 in 2021 to £33,739 in 2024 indicates improving financial health.
• Strong net current assets position (£30,145 as at 31 March 2024) suggests good short-term liquidity and ability to meet obligations.
• Up-to-date statutory filings (accounts and confirmation statements) demonstrate compliance and sound governance.
• The company operates in management consultancy and building project development sectors, which can provide diversified revenue streams.
• Stable staffing levels and clear director appointments with no red flags reported.

4. Due Diligence Notes:

• Review detailed profit and loss accounts to confirm revenue trends and profitability, as micro-entity filings provide limited insights.
• Investigate the nature and sustainability of current assets to ensure they are realizable and not overstated.
• Confirm absence of contingent liabilities or off-balance-sheet debts that could affect solvency.
• Evaluate governance structure given ownership concentration to assess risk of conflicts of interest.
• Verify if the company has adequate cash flow forecasts and management plans for growth or any planned capital investments.