Company Number: SC730617

Analysis Date: 2025-07-29 17:00 UTC

1. Risk Rating: LOW

The company demonstrates a stable financial position with positive net current assets and shareholders’ funds increasing year-on-year. There are no overdue filings or signs of regulatory non-compliance. The small scale and recent incorporation limit extensive financial history but available data show operational continuity and adequate liquidity.

2. Key Concerns:

• Limited Scale and History: Incorporated in 2022 with only one employee, which may pose risks related to business sustainability and resilience.
• Concentration of Control: Two individuals hold significant control (25-50% shares and voting rights each), which may impact governance and decision-making transparency.
• Modest Asset Base: Fixed assets are minimal and depreciate quickly, potentially limiting collateral or long-term investment capacity.

3. Positive Indicators:

• Solid Liquidity Position: Current assets exceed current liabilities by approximately £9,400 as of the latest accounts, with a healthy cash balance near £15,000.
• Timely Compliance: Accounts and confirmation statements are filed on time, indicating good regulatory adherence.
• Increasing Shareholders’ Funds: Equity rose from £7,963 in 2023 to £10,861 in 2024, suggesting retained earnings accumulation or capital injection.

4. Due Diligence Notes:

• Verify revenue trends and profitability details not disclosed due to small company exemptions.
• Assess the nature and stability of the consultancy contracts or client base, given the company’s small size.
• Review any potential related party transactions given the significant control by two individuals.
• Confirm the sustainability of cash flow given the working capital and creditor composition, especially the significant taxation and social security creditor balance.