BIG S DESIGN SCOTLAND LTD

Executive Summary

BIG S DESIGN SCOTLAND LTD exhibits a strong balance sheet with significant net current assets and shareholder equity growth, combined with good regulatory compliance. However, the absence of reported turnover and zero employee count suggest a need to understand the company’s operational model and revenue generation. Overall, the solvency and liquidity risks appear low, but further due diligence on business activity and asset composition is recommended.

BIG S DESIGN SCOTLAND LTD - Analysis Report

Company Number: SC662336

Analysis Date: 2025-07-20 14:40 UTC

1. Risk Rating: LOW
   Justification: The company demonstrates a strong net asset position with substantial net current assets, no overdue filings, and no employee liabilities. The balance sheet reflects significant liquidity and a positive equity base, indicating low solvency and liquidity risk at this stage.

2. Key Concerns:

• Lack of turnover data in recent years raises questions about revenue generation and operational sustainability despite positive net asset growth.
• The company has zero employees, which could imply reliance on directors or contractors, possibly affecting operational scalability or continuity.
• The fixed assets have decreased year-on-year, which may warrant investigation to understand asset utilization and investment strategy.

3. Positive Indicators:

• Healthy liquidity position with current assets (£327k) far exceeding current liabilities (£79k) as of 2024, indicating good short-term financial health.
• Steady increase in shareholders’ funds from approximately £48k in 2020 to £267k in 2024, showing equity growth and retained earnings or capital injections.
• Timely and compliant filing history with no overdue accounts or confirmation statements, reflecting good regulatory compliance.

4. Due Diligence Notes:

• Verify the source of the increase in current assets in 2024, particularly the large jump from £108k to £327k, to ascertain if this is cash, receivables, or other liquid assets.
• Investigate the business model and revenue streams given the lack of turnover data, to assess operational sustainability and future profitability.
• Confirm the nature of liabilities included in current liabilities to evaluate any contingent risks or off-balance sheet exposures.
• Ascertain director backgrounds and any related party transactions given both directors share the same address and may be closely related.