Company Number: 14682760

Analysis Date: 2025-07-29 12:32 UTC

1. Risk Rating: HIGH
   The company shows a net asset position of zero with total liabilities balancing out total assets. While current liabilities are low (£85), there is a significant creditor balance due after more than one year (£4,125), which fully offsets the total assets. This indicates potential solvency risk. The company is newly incorporated (2023) with limited financial history and low asset base.

2. Key Concerns:

• Solvency Risk: Net assets are zero, with long-term creditors equal to total assets, suggesting no equity buffer.
• Liquidity Constraints: Current assets (£590) are less than current liabilities (£4,125 stated in one place, but accounts show £85 current creditors; possible inconsistency) which may impact short-term liquidity. Clarification needed here.
• Limited Financial Data and Scale: As a micro-entity with minimal turnover and small asset base, operational sustainability and growth prospects are uncertain.

3. Positive Indicators:

• No Overdue Filings: Both accounts and confirmation statement are filed on time, indicating compliance with regulatory requirements.
• Single Director with Full Control: Clear ownership and control structure potentially enabling swift decision-making.
• Employee Base: Average of 7 employees suggests operational activity beyond a sole proprietor, indicating some business scale.

4. Due Diligence Notes:

• Investigate the apparent discrepancy in current liabilities reported (accounts state £85 creditors due within one year; financial summary states £4,125 current liabilities).
• Review cash flow statements or internal management accounts (if available) to assess liquidity beyond the balance sheet snapshot.
• Consider the nature and terms of the £4,125 long-term creditors to understand repayment obligations and impact on solvency.
• Obtain information on revenue, profitability, and client contracts to evaluate operational viability and growth prospects.
• Verify director background and any related party transactions given sole control by Ms. Stefania Anca Matei.