Company Number: 12891883

Analysis Date: 2025-07-29 16:51 UTC

1. Risk Rating: LOW to MEDIUM
   The company shows a marked financial improvement in the latest year, moving from negative net assets (£-711 in 2023) to positive net assets of £18,320 in 2024. Current assets have increased significantly, and net current assets are strongly positive. However, given the micro-entity status, small scale, and limited historical financial information, some caution remains.

2. Key Concerns:

• Historical Negative Net Assets: The company reported negative net assets in the two prior years (2022 and 2023), indicating prior solvency challenges which have only recently been resolved.
• Single Employee and Small Scale: With only one employee (likely the director), operational capacity and resilience are limited. This may impact sustainability and growth potential.
• Limited Financial Disclosure: As a micro-entity, the accounts are unaudited and prepared under simplified reporting standards, limiting the depth of financial insight.

3. Positive Indicators:

• Strong Balance Sheet Improvement: The company’s net assets improved substantially in 2024, with net current assets rising to £17,587, indicating improved liquidity and solvency.
• Timely Filing and Compliance: No overdue filings for accounts or confirmation statements are noted, suggesting good regulatory compliance and governance.
• Active Web Presence and Clear Business Focus: The website is active and aligns with the stated SIC code (urban planning and landscape architecture), supporting operational legitimacy.

4. Due Diligence Notes:

• Investigate the source of the significant turnaround in net assets and current assets in 2024 to understand sustainability of this improvement (e.g., capital injection, one-off income).
• Review cash flow statements or management accounts if available to assess ongoing liquidity and operational cash generation.
• Confirm identity and background of the director, including any past conduct records or related party transactions, given the small scale and single-director structure.
• Verify contractual pipeline and client base to evaluate revenue stability and future prospects in the landscape architecture sector.