CLASS BARBER (SW) LTD

Executive Summary

CLASS BARBER (SW) LTD shows significant solvency and liquidity challenges, with negative net assets and working capital deficits indicating difficulties meeting obligations. While regulatory compliance is maintained, limited financial disclosures hinder a full assessment of operational sustainability. Further investigation into cash flow and management plans is recommended before considering investment.

CLASS BARBER (SW) LTD - Analysis Report

Company Number: 14470804

Analysis Date: 2025-07-20 12:04 UTC

1. Risk Rating: HIGH
   The company exhibits clear signs of financial distress with consistent net liabilities, negative working capital, and a deterioration in net assets over the last two years. The absence of audit and limited disclosure restricts visibility but does not mitigate the evident solvency concerns.

2. Key Concerns:

• Persistent negative net assets: The company has net liabilities of £6,351 as of 30 November 2024, improving slightly from £7,495 in the previous years but still negative.
• Negative net current assets (working capital): Current liabilities exceed current assets by £31,638, indicating potential liquidity issues and difficulties meeting short-term obligations.
• Lack of profitability and limited financial disclosures: No profit and loss details filed, and no audit performed, which limits insight into operational performance and future sustainability.

3. Positive Indicators:

• Compliance with filing deadlines: Both accounts and confirmation statements are up to date, reflecting good regulatory compliance.
• Stable director and ownership structure: The sole director and 75-100% shareholder is consistent, suggesting clear control and responsibility.
• Small scale and micro-entity status: Reduced complexity and size may limit exposure to large-scale operational risks.

4. Due Diligence Notes:

• Investigate the company’s cash flow position and whether short-term creditors are being met on time.
• Obtain management accounts or profit and loss data to assess operational performance and future viability.
• Clarify the nature of current liabilities to determine if any significant overdue or disputed debts exist.
• Assess director’s plans to restore solvency or inject capital given persistent negative equity.
• Review any contingent liabilities or off-balance sheet commitments that may exacerbate financial risk.