Company Number: SC787194

Analysis Date: 2025-07-20 17:58 UTC

1. Risk Rating: LOW
   The company is very new (incorporated in October 2023) and has filed timely accounts and confirmation statements, showing compliance with regulatory requirements. The financial position at the first year-end shows positive net current assets and net assets, indicating initial financial stability.

2. Key Concerns:

   • Limited Operating History: Being less than one year old, there is no track record of profitability or operational sustainability.
   • No Employees Reported: The accounts report zero employees, suggesting the business may rely heavily on the director or contractors; this could affect operational scalability and risk.
   • Small Scale of Operations: As a micro-entity with modest fixed and current assets, the company may have limited liquidity buffers if unexpected expenses arise.

3. Positive Indicators:

   • Strong Solvency Position: Net current assets of £10,266 and net assets of £11,865 indicate the company has sufficient short-term resources to meet its liabilities at the balance sheet date.
   • Compliance and Governance: All statutory filings (accounts and confirmation statement) are up to date with no overdue deadlines, reflecting good governance.
   • Clear Ownership and Control: The single director and 75-100% shareholder, Margaret Hensman, provides clear accountability and control, which is positive for decision-making.

4. Due Diligence Notes:

   • Investigate the company’s business plan and revenue projections to assess operational sustainability given the lack of employees and short operating history.
   • Review cash flow statements or management accounts if available, to understand liquidity beyond the balance sheet snapshot.
   • Confirm if the director is actively managing the business and if there are plans to hire staff or expand operations.
   • Check for any related party transactions or financial support from the sole shareholder that may affect financial health.