CMI AYLESBURY LIMITED

Executive Summary

CMI Aylesbury Limited demonstrates significant financial distress with negative net assets and high leverage, raising concerns over its solvency and liquidity. While regulatory compliance is maintained and fixed assets are stable, the company’s ability to meet liabilities and sustain operations appears compromised. Further investigation into creditor arrangements and asset valuations is recommended before considering investment.

CMI AYLESBURY LIMITED - Analysis Report

Company Number: 13804085

Analysis Date: 2025-07-29 20:23 UTC

1. Risk Rating: HIGH
   The company exhibits a high risk profile primarily due to persistent negative net assets, significant long-term creditor obligations, and minimal liquidity as evidenced by very low current assets versus liabilities.

2. Key Concerns:

• Negative Net Assets: The net assets have deteriorated from -£21,253 in 2022 to -£11,650 in 2023, indicating the company’s liabilities exceed its assets, a sign of insolvency risk.
• High Long-Term Creditors: Creditors falling due after more than one year stand at approximately £390,000, substantially exceeding shareholders’ funds and fixed assets, suggesting heavy leverage and potential difficulty in meeting long-term obligations.
• Minimal Liquidity: Current assets are negligible (£652 in 2023) compared to current liabilities (£1,199), yielding negative net current assets and indicating cash flow constraints for short-term obligations.

3. Positive Indicators:

• Stable Fixed Assets: The company holds fixed assets valued at £379,485 consistently over three years, potentially representing real estate holdings aligned with its industry classification.
• Single Director with Control: The sole director and 100% shareholder, Mohammed-Sumon Ahmed Chowdhury, is actively involved and presumably committed to the company’s operations, which can aid swift decision-making.
• No Overdue Filings: The company is current with its statutory accounts and confirmation statement filings, reflecting compliance with regulatory requirements.

4. Due Diligence Notes:

• Clarify the nature and terms of the long-term creditors amounting to nearly £390k, including repayment schedules and creditor identities.
• Assess the valuation and liquidity of the fixed assets to determine if they can be realized or leveraged to improve the financial position.
• Investigate the company’s cash flow generation capabilities and revenue streams given the micro-entity status and minimal current assets.
• Review any contingent liabilities or off-balance sheet commitments not disclosed in the abridged accounts.
• Confirm the absence of director disqualifications or legal proceedings that could impact governance or operational stability.