CHRISTIAN BOOK EDITOR LTD

Executive Summary

CHRISTIAN BOOK EDITOR LTD exhibits high risk due to negligible financial resources, minimal revenue, and no net assets, which challenge its operational sustainability and solvency. However, compliance with statutory filings and a defined business activity provide some structural positives. Prospective investors should conduct further due diligence on liquidity, governance, and business viability before engagement.

CHRISTIAN BOOK EDITOR LTD - Analysis Report

Company Number: 12808358

Analysis Date: 2025-07-20 11:35 UTC

1. Risk Rating: HIGH
   Justification: The company’s financial data reveals extremely limited trading activity with negligible turnover (£1,105) and zero reported assets or liabilities. No net assets or shareholder equity exist. The absence of working capital and minimal financial footprint raise significant concerns about the company’s ability to meet obligations and sustain operations.

2. Key Concerns:

   1. Lack of Assets and Working Capital: The balance sheet shows zero current assets and no net current assets, indicating no liquidity buffer to cover short-term liabilities or operational expenses.
   2. Minimal Revenue and Business Scale: Turnover is very low for a four-year-old company, with no sign of growth or scale, raising doubts about operational viability.
   3. Single Director and Shareholder Concentration: The sole director and 100% shareholder reside in different countries (UK address for director, PSC residing in Nigeria) which may complicate governance and oversight.

3. Positive Indicators:

   1. Compliance with Filing Obligations: The company is current on both accounts and confirmation statement filings, avoiding penalties and demonstrating procedural compliance.
   2. Clear Business Focus: The company has identified its principal activities (publishing services including editing, proofreading, and book design), which provides some clarity on business operations.
   3. Micro Entity Filing: The company benefits from simplified reporting requirements reducing administrative burdens.

4. Due Diligence Notes:

   1. Verify cash flow sources and financial support mechanisms given the absence of assets and working capital.
   2. Investigate the business model’s sustainability and revenue generation plans given the low turnover.
   3. Clarify relationship and roles of the director and PSC, including governance arrangements and operational control.
   4. Review any off-balance sheet liabilities or commitments not disclosed in the accounts.
   5. Understand the company’s customer base and contracts to assess future income visibility.