Company Number: 14554440

Analysis Date: 2025-07-20 11:05 UTC

1. Risk Rating: HIGH

   The company exhibits significant solvency and liquidity risks. As of the 2024 year-end, COLLZ & B ESTATES LTD has negative net current assets (-£1,426) and a shareholders' deficit (-£1,426), indicating liabilities exceed current assets and equity. This financial position suggests potential difficulty in meeting short-term obligations.

2. Key Concerns:

   • Negative Net Current Assets and Shareholders’ Funds: The company’s working capital is negative, with current liabilities (£8,780) exceeding cash (£7,354) and no other current assets reported. This points to liquidity pressure.
   • Limited Operational History and Activity: Incorporated in December 2022, with no employees and negligible reported turnover or fixed assets, the company is at an early and potentially fragile stage of operations.
   • Absence of Turnover and Profit & Loss Disclosure: The accounts do not provide turnover or profit/loss figures, limiting insight into operational performance and revenue generation capacity.

3. Positive Indicators:

   • Timely Filing and Compliance: Accounts and confirmation statements are filed on time with no overdue filings, indicating compliance with regulatory requirements.
   • Clear Ownership and Control: Two identifiable persons with significant control are disclosed, providing transparency in governance.
   • Exemption from Audit: As a small company, the exemption from audit reduces compliance costs and administrative burden.

4. Due Diligence Notes:

   • Investigate Business Model and Revenue Generation: Clarify the company’s primary activities under SIC 68209 and verify actual or projected income streams.
   • Review Creditors Composition: Understand nature and terms of current liabilities (£8,780) and any potential for restructuring or settlement.
   • Assess Funding Plans: Examine capital injection plans or financing arrangements to address negative equity and support liquidity.
   • Confirm Absence of Related Party Transactions or Contingent Liabilities: Verify if any off-balance sheet risks exist.
   • Evaluate Director and PSC Backgrounds: While no disqualifications are noted, further checks on reputational and operational track record are advisable given the company’s early stage.