Company Number: 15054636

Analysis Date: 2025-07-20 12:51 UTC

1. Risk Rating: LOW

Justification: CERGUS LOGISTICS LIMITED is a recently incorporated micro-entity with modest net current assets (£3,350) and no long-term liabilities reported as of 31 August 2024. The company is current on both accounts and confirmation statement filings, indicating good compliance. Although early in its lifecycle, the modest positive net assets and absence of overdue filings support a low immediate risk profile.

2. Key Concerns:

• Very limited asset base and small scale of operations as indicated by current assets of £6,550 and no fixed assets, suggesting limited financial buffer.
• Small workforce (average 4 employees) and recent incorporation (Aug 2023) raise questions on operational stability and ability to generate sustainable revenue.
• Multiple SIC codes spanning performing arts and freight transport may indicate diverse or unclear business focus, which could affect strategic clarity and operational risk.

3. Positive Indicators:

• Up-to-date statutory filings (accounts and confirmation statement) show regulatory compliance and good governance practices.
• Positive net current assets (£3,350) imply the company can currently meet short-term liabilities.
• Clear ownership and control structure with a single main shareholder/director holding 50-75% shares and majority voting rights, facilitating decisive governance.

4. Due Diligence Notes:

• Verify the nature and sustainability of the company’s revenue streams given the mix of SIC codes (performing arts and freight transport).
• Assess cash flow projections and working capital management given limited current assets and small scale.
• Confirm details of any related party transactions or arrangements involving the principal director/shareholder to rule out conflicts.