CER CONSTRUCT LTD

Executive Summary

CER CONSTRUCT LTD is a newly formed private limited company showing early signs of operational viability with profitability and strong liquidity in its first financial year. However, the absence of employees and limited trading history introduce moderate operational and sustainability risks. The company is compliant with statutory filings and presents no immediate regulatory concerns, but further due diligence on provisions and operational structure is recommended.

CER CONSTRUCT LTD - Analysis Report

Company Number: 14615348

Analysis Date: 2025-07-29 20:06 UTC

1. Risk Rating: MEDIUM

CER CONSTRUCT LTD is a newly incorporated private limited company with its first full financial year ended January 2024. The company shows a modest turnover and a positive operating profit, with a strong cash position and net assets. However, the company is at an early stage of operation with no employees reported and limited fixed assets. The lack of operational scale and absence of workforce imply moderate operational risk. The company is compliant with filing deadlines and there is no indication of governance or regulatory issues.

2. Key Concerns:

• Early Stage and Scale: Incorporated in January 2023, the company has minimal trading history with a single year reported turnover of £94.6k. This limited track record reduces visibility of long-term sustainability.
• No Employees: The company reports zero employees during the period, which may indicate reliance on contractors or owners for operations, potentially limiting capacity and operational resilience.
• Provision for Liabilities: The balance sheet shows a provision for liabilities of £2,500 without further detail. This could represent contingent or actual liabilities that may impact future cash flows.

3. Positive Indicators:

• Profitability: The company generated an operating profit of approximately £9,886 in its first period, indicating initial business viability.
• Strong Liquidity: Cash at bank (£13,626) covers current liabilities comfortably, resulting in healthy net current assets and no apparent liquidity stress.
• Regulatory Compliance: The company meets all filing deadlines with no overdue accounts or confirmation statements, suggesting good governance adherence.

4. Due Diligence Notes:

• Investigate the nature and risk associated with the £2,500 provision for liabilities to understand potential future cash outflows.
• Review contracts or agreements to clarify how operations are staffed given zero employees reported.
• Assess the company's business plan and pipeline to understand growth prospects beyond the first year.
• Confirm the completeness of financial data and whether the company has any off-balance sheet obligations not disclosed.
• Consider background checks on the sole director and majority shareholder for any undisclosed regulatory or reputational risks.