Company Number: 12784635

Analysis Date: 2025-07-20 14:00 UTC

1. Risk Rating: LOW
   BRG ROOFING LIMITED demonstrates modest but positive net current assets and net assets across the last few years, indicating an ability to meet short-term liabilities. The company is current with statutory filings, and there are no indications of financial distress or governance issues from the available data.

2. Key Concerns:

• Limited Scale and Capitalisation: The company operates as a micro-entity with minimal share capital (£100) and modest net assets (~£5,456), which may constrain growth or absorb operational shocks.
• Single Director and Employee: The company appears to be a sole director operation with one employee (the director), potentially increasing operational risk due to key person dependency.
• Minimal Financial Disclosure: As a micro-entity, the accounts provide limited financial detail, restricting deeper assessment of profitability, cash flow quality, or contingent liabilities.

3. Positive Indicators:

• Consistent Positive Net Current Assets: The company maintains positive net current assets in each reported year, reflecting liquidity to meet short-term obligations.
• Up-to-date Compliance: All accounts and confirmation statements are filed on time, indicating good regulatory compliance and governance practices.
• Stable Financial Position: Over the last three years, net assets have remained stable or increased slightly, suggesting operational stability in its niche (roofing activities).

4. Due Diligence Notes:

• Profitability and Cash Flow Analysis: Obtain detailed P&L and cash flow statements to assess operational sustainability and cash generation, given limited micro-entity disclosures.
• Customer and Contract Base: Review the company’s client portfolio and contract pipeline to evaluate revenue stability and concentration risk.
• Director Background and Related Party Transactions: Verify the director’s background and any related party transactions that may impact governance or financial integrity.