Company Number: NI683444

Analysis Date: 2025-07-29 15:24 UTC

1. Risk Rating: LOW
   CML Cloud Solutions Ltd demonstrates a solid net asset position with positive working capital and no overdue filings. As a micro-entity with minimal liabilities and a single director-owner controlling 100% of shares and voting rights, the company appears financially stable and compliant with statutory requirements.

2. Key Concerns:

• Reliance on a single director who is also the sole significant controller may create governance and succession risks.
• The director’s loan of £9,943, though unsecured and interest-free, represents a financial exposure that should be monitored.
• Limited scale as a micro-entity with only one employee may limit operational resilience and growth potential.

3. Positive Indicators:

• Consistent increase in net assets from £32,272 in 2022 to £45,679 in 2023 indicates improving financial strength.
• Strong liquidity position with net current assets of £35,513 and current liabilities well covered by current assets.
• No overdue statutory filings, demonstrating good regulatory compliance and governance discipline.
• The company is active and operating in a growing sector (IT consultancy) with a clear SIC code classification.

4. Due Diligence Notes:

• Review the nature and terms of the director’s loan to assess potential future cash flow impacts or related party risk.
• Confirm the sustainability of revenue and profitability trends beyond balance sheet figures, as P&L details are not provided.
• Investigate any plans for business scaling, diversification of management, or risk mitigation given the sole director structure.
• Verify the completeness of disclosures regarding contingent liabilities or off-balance-sheet risks, which are not apparent in the limited financial statements.