Company Number: SC664282

Analysis Date: 2025-07-29 16:44 UTC

1. Risk Rating: MEDIUM
   The company shows positive net assets and increasing equity, which supports solvency. However, the fixed current liabilities of £153,315 against relatively modest current assets (~£21,495) raise liquidity concerns. The absence of employees and limited share capital (£2) also suggest operational scale is minimal, which may impact sustainability.

2. Key Concerns:

• Liquidity risk: Current liabilities far exceed current assets, indicating potential cash flow constraints to meet short-term obligations.
• Operational scale: Zero employees and micro-entity status may indicate a very small or passive operation, which could limit growth and resilience.
• Debt structure: Consistent large creditors falling due after more than one year (£153,315) require scrutiny to understand repayment terms and risk exposure.

3. Positive Indicators:

• Solvency: Net assets and shareholders’ funds have steadily increased from £37,384 in 2020 to £72,680 in 2024, showing retained earnings or asset appreciation.
• Compliance: Accounts and confirmation statements are up to date with no overdue filings, indicating good regulatory adherence.
• Stable fixed assets: Property assets valued at £204,500 remain consistent, suggesting stable asset backing.

4. Due Diligence Notes:

• Review the nature and terms of the £153,315 creditors falling due after more than one year to assess debt repayment risk and impact on liquidity.
• Investigate cash flow statements and bank balances (not provided) to confirm liquidity position beyond the balance sheet snapshot.
• Understand the business model and revenue generation given no employees are reported, to assess operational sustainability.
• Verify the identity and influence of any persons with significant control, which are not disclosed here, for governance and control transparency.