Company Number: 14590338

Analysis Date: 2025-07-20 12:33 UTC

1. Risk Rating: LOW

Justification: The company demonstrates a solid increase in current assets and shareholders' funds over two years, with current assets exceeding current liabilities by a substantial margin as of the latest financial year end. There are no overdue filings, no liquidation status, and the company is active with no apparent governance concerns.

2. Key Concerns:

• Moderate level of short-term creditors: Creditors due within one year increased from £65,087 in 2024 to £122,800 in 2025, which may pressure liquidity if not managed properly.
• Emerging long-term creditor liability: Creditors falling due after one year appeared at £20,045 in 2025, introducing a new medium-term obligation to monitor.
• Relatively limited financial history: Incorporated in 2023, the company has only two full years of filed accounts, which limits trend analysis and long-term operational insight.

3. Positive Indicators:

• Strong growth in current assets from £124k to £291k in one year, indicating improved working capital.
• Shareholders’ funds nearly tripled from £54k to £146k, suggesting capital injections or retained earnings growth.
• Positive net current assets position: £168,653 (2025) compared to £58,941 (2024), reflecting improved liquidity.
• No overdue statutory filings or compliance issues noted.
• Active management with clear director appointments, including a controlling shareholder with full voting rights, which may facilitate swift decision-making.

4. Due Diligence Notes:

• Verify the composition of current assets to confirm liquidity quality (e.g., cash versus receivables or inventory).
• Investigate the nature and terms of the creditors falling due after one year to assess refinancing or repayment risk.
• Review cash flow statements (if available) to confirm the operational cash generation supporting asset growth.
• Assess business model sustainability for a public house and bar in the given location, including any pandemic or regulatory impacts.
• Confirm no director disqualifications or adverse regulatory actions against the named directors.
• Examine the impact of any related party transactions given the controlling shareholder’s involvement.