CONTRAST DIAGNOSTICS UPSILON LTD

Executive Summary

Contrast Diagnostics Upsilon Ltd is a newly incorporated private limited company that has remained dormant since inception, showing minimal financial activity and assets. While compliant with filing deadlines and governance, the absence of trading results in high solvency and liquidity risk, warranting careful scrutiny before any investment consideration. Further investigation into the company’s intended operational plans and financial commitments is recommended to clarify its future prospects.

CONTRAST DIAGNOSTICS UPSILON LTD - Analysis Report

Company Number: 13911221

Analysis Date: 2025-07-20 13:41 UTC

1. Risk Rating: HIGH
   Justification: The company exhibits minimal financial activity with consistently nominal assets and shareholders’ funds (£1,000) over multiple years, indicating absence of substantive operations or trading. The company was dormant throughout the reported period, and there is no evidence of generated revenue or operational cash flow. This raises significant concerns about its ability to meet liabilities or sustain business activities.

2. Key Concerns:

• Dormant Status: The company has been dormant for at least four consecutive years, suggesting no trading income or business operations. This affects solvency and liquidity prospects.
• Insufficient Financial Substance: The balance sheet shows only £1,000 in debtors and net assets, which is minimal and unlikely to support any operational expenses or creditor claims.
• Lack of Audited Financials and Profit & Loss Data: The accounts are unaudited and only a balance sheet has been filed, with no profit and loss statement provided. This limits insight into financial performance and risks.

3. Positive Indicators:

• Compliance with Filing Requirements: The company is up to date with both accounts and confirmation statement filings, indicating regulatory compliance and good governance in terms of administrative obligations.
• Clear Ownership and Control: 100% ownership and control by a single director provides clarity on decision-making and accountability.
• No Indication of Insolvency or Liquidation: The company is active and not under any insolvency procedures.

4. Due Diligence Notes:

• Investigate the business plan or future trading intentions, as the prolonged dormancy raises questions about the company’s purpose and viability.
• Review any off-balance sheet liabilities or commitments not reflected in the minimal financial statements.
• Confirm the nature of debtor balances and whether these represent real assets or nominal entries.
• Assess the director’s background and any related companies to understand the broader business context and potential contingent liabilities.
• Monitor future filings for any changes in trading status or financial activity.