CELUI BY ANISA SOJKA LTD

Executive Summary

Celui By Anisa Sojka Ltd is a newly incorporated private limited company operating in wholesale perfume and cosmetics, currently exhibiting a high risk profile due to persistent negative equity and liquidity shortfalls. While it maintains regulatory compliance and has inventory assets, the company’s solvency concerns and reliance on related party financing warrant detailed examination of its financial health and business viability. Further due diligence is essential to evaluate its capacity to sustain operations and meet obligations.

CELUI BY ANISA SOJKA LTD - Analysis Report

Company Number: 14457153

Analysis Date: 2025-07-29 12:10 UTC

1. Risk Rating: HIGH
   The company exhibits significant solvency risks with net liabilities increasing sharply to -£16,186 as of April 2024, negative net current assets, and minimal cash reserves. The balance sheet shows a worsening financial position over the past two years.

2. Key Concerns:

• Negative Equity and Net Current Liabilities: Persistent and growing net liabilities indicate the company is not currently solvent and may struggle to meet short-term obligations.
• Liquidity Shortfall: Cash on hand is only £1,602 against current liabilities of £43,644, suggesting potential cash flow constraints to cover immediate debts.
• High Related Party Creditors: £41,103 of creditors are amounts owed to participating interests, implying reliance on related parties for financing which may not be sustainable long term.

3. Positive Indicators:

• Filing Compliance: Accounts and confirmation statements are up to date with no overdue filings, reflecting good regulatory compliance and governance.
• Single Director/Shareholder Control: Direct and clear control by Mrs. Anisa Sojka, who also serves as secretary, may allow for swift decision-making and operational flexibility.
• Stock Inventory: The presence of finished goods stock (£20,460) suggests the company has inventory that could be converted to revenue.

4. Due Diligence Notes:

• Verify the nature and terms of amounts owed to participating interests to assess related party risk and financing structure.
• Investigate turnover and profitability trends since the company does not disclose turnover in available data, to understand revenue generation capacity.
• Examine cash flow statements and management forecasts to assess whether liquidity issues are temporary or structural.
• Review business plan and market positioning in the wholesale perfume and cosmetics sector to evaluate operational sustainability.
• Clarify reasons for negative debtors and current assets in the prior year (2023), which may indicate accounting anomalies or reversals.