Company Number: 14802996

Analysis Date: 2025-07-29 14:47 UTC

1. Risk Rating: LOW
   The company exhibits a solid liquidity position with net current assets positive and no overdue filings. The financial data indicates stable working capital and net assets, suggesting a low risk of insolvency at this early stage.

2. Key Concerns:

• Limited operational history as the company was incorporated in April 2023; financial trends are based on only two years of data.
• Very small scale of operations with only one employee (the director), which may pose operational sustainability challenges and concentration risk.
• Retained earnings have declined from £9,998 to £7,700 in the latest year, indicating potential operating losses or distributions that warrant further review.

3. Positive Indicators:

• Positive net current assets (£7,548 in 2025) and healthy cash balances (£12,399) relative to current liabilities (£5,821) suggest good short-term liquidity.
• No overdue filings for accounts or confirmation statements, demonstrating compliance with regulatory requirements.
• Full control by a single director/shareholder may facilitate swift decision-making and governance clarity.

4. Due Diligence Notes:

• Investigate the reason for decline in retained earnings and absence of profit and loss disclosures as accounts are abridged; seek more detailed financials if possible.
• Understand the business model and revenue streams under SIC code 93199 (Other sports activities) for sustainability and growth prospects.
• Confirm absence of external borrowings or contingent liabilities not disclosed in abridged accounts.
• Review director’s background and any potential conflicts of interest given single person control.