CERTIFICATION SERVICES LIMITED

Executive Summary

Certification Services Limited exhibits a low financial risk profile with strong liquidity and equity growth for a micro-entity. The company is compliant with regulatory requirements and shows operational stability, albeit on a very small scale with concentrated control. Further due diligence is recommended to assess underlying business operations and governance robustness.

CERTIFICATION SERVICES LIMITED - Analysis Report

Company Number: 13135926

Analysis Date: 2025-07-20 16:28 UTC

1. Risk Rating: LOW
   Certification Services Limited demonstrates a solid financial position with consistently positive net current assets and net assets over the past four years. The company is current on all statutory filings with no overdue accounts or confirmation statements, which suggests good regulatory compliance and operational stability for a micro-entity.

2. Key Concerns:

• Limited Scale: As a micro-entity with just one employee and minimal share capital (£1), the company’s operational and financial scale is very small, which could limit growth potential or resilience against shocks.
• Single Director and Control: Dr Elizabeth Jane Gilbert holds 75-100% ownership and voting rights, concentrating control and possibly increasing governance risk if succession or continuity is not planned.
• Lack of Audit and Detailed Financial Disclosure: Being a micro-entity, the company is exempt from audit and files simplified accounts, limiting transparency into detailed financial and operational performance.

3. Positive Indicators:

• Strong Liquidity Position: Current assets significantly exceed current liabilities, resulting in net current assets of £60,331 in the latest year, indicating strong short-term liquidity to meet obligations.
• Consistent Growth in Net Assets: Net assets have increased steadily from £54,060 in 2021 to £59,276 in 2025, reflecting retained earnings or asset appreciation.
• Compliance and Timeliness: All filings (accounts and confirmation statements) are up to date with no overdue penalties, demonstrating sound governance practices.
• Stable Operational Footprint: The company maintains a consistent employee base and shows no signs of distress or restructuring.

4. Due Diligence Notes:

• Business Model and Revenue Streams: Further information on the company’s actual trading activities, client base, and revenue generation would clarify operational sustainability beyond the balance sheet.
• Cash Flow Analysis: As detailed profit and loss or cash flow statements are not available, reviewing internal management accounts or bank statements would provide insight into cash flow dynamics and working capital management.
• Director and Governance Review: Given the single director and sole control, assessing any succession plans, director background, and risk of dependency on this individual is advisable.
• Industry Risks and Market Position: Understanding the competitive landscape within SIC code 74909 (Other professional, scientific and technical activities) is important to evaluate growth prospects and external risks.