Company Number: SC727765

Analysis Date: 2025-07-29 20:09 UTC

1. Risk Rating: LOW
   The company demonstrates a sound solvency position with net assets consistently positive and shareholders' funds well above current liabilities. No overdue filings or compliance issues are noted, and the business is operational with a stable employee base.

2. Key Concerns:

• Declining current assets from £49,986 (2024) to £33,491 (2025) could indicate reduced liquidity, though still adequate relative to liabilities.
• The company has not publicly filed a profit and loss account, limiting insight into profitability and operational cash flows.
• Small scale and micro-entity status mean limited financial disclosures and potential vulnerability to market or operational shocks.

3. Positive Indicators:

• Net current assets remain positive and significant (£24,150 in 2025), indicating ability to meet short-term obligations.
• No overdue accounts or confirmation statement filings, showing good regulatory compliance.
• The company has maintained a stable workforce (average 2 employees) and fixed assets have increased modestly, suggesting ongoing investment.
• Ownership and control are clearly defined with two directors/major shareholders actively involved.

4. Due Diligence Notes:

• Obtain or review internal management accounts or profit and loss statements to assess profitability trends and cash flow quality.
• Clarify reasons for decline in current assets and if this impacts working capital management or operational capacity.
• Conduct background checks on directors to confirm no adverse records beyond publicly available data.
• Evaluate business model sustainability given micro-entity scale and reliance on a small leadership team.