Company Number: 13143115

Analysis Date: 2025-07-20 14:07 UTC

1. Risk Rating: LOW
   Chroma Holdings Limited exhibits a strong liquidity position and healthy net current assets relative to its liabilities. The absence of overdue filings and the company's active status further support low short-term risk concerns.

2. Key Concerns:

• The company has no employees, which may indicate reliance on directors or external service providers; this could impact operational capacity if not managed carefully.
• Minimal fixed assets (£2) suggest the company’s value and operations rely largely on current assets, which appear primarily financial in nature; this raises questions about the source and sustainability of these assets.
• The company’s nature as a holding company (SIC 64209) means operational risks depend heavily on the performance of subsidiary or associated entities, about which no data is currently provided.

3. Positive Indicators:

• Strong increase in current assets from £448,937 in 2023 to £916,491 in 2024, demonstrating improved liquidity and asset base.
• Very low current liabilities (£3,486 in 2024), which indicates minimal short-term debt obligations.
• No overdue accounts or confirmation statements, showing good compliance with regulatory filing requirements.
• Shareholders’ funds have increased significantly from £448,775 in 2023 to £913,007 in 2024, reflecting a stronger equity base.
• The company benefits from micro-entity reporting provisions, reducing administrative burden and costs.

4. Due Diligence Notes:

• Investigate the composition and origin of current assets to verify liquidity quality (e.g., cash, receivables, investments).
• Confirm the company’s operational model and relationship with any subsidiaries or associated companies, including their financial health and contributions.
• Review director conduct and background, although current records show no disqualifications or irregularities.
• Assess any contingent liabilities or off-balance-sheet commitments not reflected in the micro-entity accounts.
• Verify if the holding company structure is part of a larger corporate group and understand the group’s consolidated financial position and risks.