Company Number: 14034881

Analysis Date: 2025-07-20 13:00 UTC

1. Risk Rating: LOW
   Justification: CALE HOLDINGS LTD is a recently incorporated (2022) private limited company classified as a micro-entity with small balance sheet totals and limited financial complexity. The company reports positive net current assets and net assets with no indication of overdue filings or insolvency proceedings. The directors are current and there are no regulatory compliance flags visible.

2. Key Concerns:

• Limited financial scale: Current assets and net assets are relatively low (£25,600 as of 2024), which may limit the company’s ability to absorb shocks or fund growth without additional capital.
• Business activity and revenue details are not disclosed: The company operates as a holding entity (SIC 64209), so actual operational cash flows or profitability cannot be assessed from the provided data.
• Concentration of control: Two directors each hold significant shares and voting rights (25-50%), which could pose governance risks if disagreements arise.

3. Positive Indicators:

• Timely filing compliance: No overdue accounts or confirmation statements; last accounts and returns filed on time.
• Positive working capital: Net current assets improved from £16,500 in 2023 to £25,600 in 2024, indicating an increase in liquidity buffer.
• Stable directorship: Both directors have been in place since incorporation with no disqualifications noted, suggesting stable governance.

4. Due Diligence Notes:

• Investigate the nature and performance of subsidiaries or investments held by the company, since as a holding company its financial health depends on these underlying assets.
• Confirm the sources of current assets and whether these are cash or receivables, to better understand liquidity quality.
• Review any related party transactions given the concentrated ownership and directorship structure.
• Assess business plans and capital requirements to understand if the current asset base is sufficient for sustainability and growth.