Company Number: 12837288

Analysis Date: 2025-07-20 15:20 UTC

1. Risk Rating: HIGH
   The company exhibits persistent net current liabilities and negative net assets over multiple years, indicating ongoing solvency and liquidity issues. The micro-entity status limits detailed financial disclosures but available data suggest financial strain.

2. Key Concerns:

• Negative Net Assets & Working Capital Deficit: The company’s net current liabilities have increased from £308 in 2023 to £483 in 2024, with net assets equally negative at £483 for both years, undermining its ability to cover short-term obligations.
• Limited Share Capital: With a nominal share capital of only £100, the company has minimal equity buffer to absorb losses or support operations.
• Small Scale & Limited Revenue Visibility: Operating as a micro-entity with only 2 employees and minimal current assets (down to £1 in 2024) suggests very limited operational scale and potential cash flow constraints.

3. Positive Indicators:

• Timely Filing Compliance: The company’s accounts and confirmation statements are filed on time with no overdue filings, indicating regulatory compliance and good governance in this respect.
• Active Website Presence: The company maintains an active website with a clear business focus in CPD assessment and certification, demonstrating an operational front for its services.
• Consistent Directorship: The director has remained constant since incorporation, which may provide operational continuity.

4. Due Diligence Notes:

• Profit and Loss Information: The absence of a filed profit and loss account limits assessment of profitability trends; obtaining detailed P&L or cash flow statements would be critical.
• Debt Structure and Creditors: Detailed information on the nature of current liabilities, especially creditor types and repayment terms, should be reviewed to understand liquidity pressures.
• Business Model Viability: Further inquiry into client base, contracts, and revenue generation is necessary to assess operational sustainability beyond balance sheet data.
• Director Background: While no disqualifications are noted, a review of the director’s professional background and any related party transactions would be prudent.