Company Number: 13476816

Analysis Date: 2025-07-29 13:55 UTC

1. Risk Rating: LOW
   CAAMCAD Ltd demonstrates stable net asset growth, positive working capital, and timely filings. The micro-entity accounts show no significant liabilities beyond current creditors, and the company remains active with no liquidation or overdue compliance issues.

2. Key Concerns:

• Reliance on two directors/shareholders who hold full control could pose governance risks if their interests diverge or if one becomes unavailable.
• The company has a very small employee base (average 1), indicating limited operational scale and potential vulnerability to key personnel risk.
• The increase in accruals and deferred income from £1,965 to £5,266 could signal deferred obligations requiring careful cash flow management.

3. Positive Indicators:

• Consistent positive net current assets (£6,111 in 2024) and net assets (£7,534 in 2024) indicate sound solvency and liquidity.
• No overdue statutory filings or accounts, reflecting good regulatory compliance and governance.
• Steady increase in net assets from £6,432 (2023) to £7,534 (2024) suggests gradual financial strengthening.
• The company is small and benefits from micro-entity reporting, reducing complexity and associated compliance burdens.

4. Due Diligence Notes:

• Review the nature and timing of the increased accruals and deferred income to assess any potential liquidity impact.
• Understand the business model and revenue streams given the SIC classification "Other business support service activities not elsewhere classified" to evaluate operational sustainability.
• Confirm no related party transactions or director loans that could affect financial position, given the close control by two directors/shareholders.
• Assess whether the minimal staffing level is adequate for the business demands and if there are plans for scaling or diversification.