C J & N MAINTENANCE LTD

Executive Summary

C J & N Maintenance Ltd is a compliant and solvent micro-entity with improving liquidity and net asset position. The company operates on a small scale with limited fixed assets and concentrated ownership, which warrants further review of operational and governance sustainability. Overall, the financial data indicates low risk, but detailed due diligence on business operations is recommended.

C J & N MAINTENANCE LTD - Analysis Report

Company Number: 14555494

Analysis Date: 2025-07-20 11:25 UTC

1. Risk Rating: LOW
   C J & N Maintenance Ltd exhibits a solid micro-entity financial profile with positive net current assets and net assets increasing over the last two years. The company is active, compliant with statutory filing deadlines, and shows no indication of distress or regulatory issues.

2. Key Concerns:

• Limited fixed assets: The company had fixed assets of £799 in 2024 but none in 2025, which may indicate minimal investment in long-term operational infrastructure.
• Small scale of operations: As a micro-entity with only 2 employees and modest asset base, business sustainability depends heavily on continued small-scale revenue generation.
• Concentrated control: Colin Bell holds 25-50% ownership and is the sole director, which could pose governance risks if decision-making is not diversified.

3. Positive Indicators:

• Strong liquidity position with net current assets of £11,937 in 2025, significantly up from £6,673 in 2024, indicating capability to meet short-term obligations.
• No overdue filings and recent accounts and confirmation statements are submitted timely, demonstrating good regulatory compliance.
• Growth in net assets and shareholders’ funds from £7,472 in 2024 to £11,937 in 2025 suggests improving financial stability.

4. Due Diligence Notes:

• Review the company’s revenue and cash flow trends to assess operational sustainability beyond balance sheet strength.
• Investigate the reasons for the disposal of fixed assets or absence thereof in 2025 and potential implications for business capacity.
• Verify the nature of the company’s contracts in the passenger rail transport sector (SIC 49100) to understand revenue sources and client concentration risks.
• Assess the impact of having a single director and principal shareholder on governance and succession planning.