Company Number: 13049981

Analysis Date: 2025-07-20 12:50 UTC

1. Risk Rating: LOW

Justification: C & C CHILDMINDER LTD presents a stable financial position for a micro-entity with positive net current assets and shareholders’ funds over the past reported periods. The company is active, compliant with filing deadlines, and has no indications of financial distress or regulatory issues.

2. Key Concerns:

• Limited Financial Scale: The company operates at a micro level with minimal assets (£773 net assets in 2023) and low capital (£100 share capital), which may constrain its ability to absorb shocks or fund growth.
• Minimal Workforce: The average number of employees is only one, indicating high operational dependency on a very small team, which could pose risks to continuity or capacity.
• Limited Financial Information: The accounts are prepared under micro-entity provisions with no audit, potentially limiting transparency and detail in financial reporting.

3. Positive Indicators:

• Consistent Positive Net Current Assets: The company maintained positive working capital each year, indicating the ability to meet short-term obligations.
• Up-to-date Compliance: No overdue accounts or confirmation statements, demonstrating good regulatory compliance and governance.
• Stable Shareholders’ Funds: Shareholders’ funds have remained positive and relatively stable over the reported periods, suggesting prudent financial management.

4. Due Diligence Notes:

• Verify cash flow sufficiency given small asset base and employee count to ensure liquidity is adequate for ongoing operations.
• Investigate the business model sustainability and client base as the company operates in child day-care and residential care activities with minimal staff.
• Confirm the competence and background of directors and secretary, especially given the key operational role likely played by a very small team.
• Review any additional disclosures or notes in fuller accounts (if available) beyond the micro-entity filings to gain better insight into contingent liabilities or off-balance sheet risks.
• Assess whether the company has adequate insurance and regulatory licenses pertinent to child care and residential care activities.