Company Number: SC679713

Analysis Date: 2025-07-29 20:32 UTC

1. Risk Rating: LOW
   C-Tech Garage Equipment Services Ltd demonstrates a stable financial position with positive net assets and net current assets, no overdue filings, and a consistent operating history since incorporation in 2020. The absence of any liquidation or administration status and compliance with filing deadlines indicates low immediate risk.

2. Key Concerns:

• Limited scale: As a micro-entity with only 3 employees and minimal share capital (£1), the company is small and may be vulnerable to market fluctuations or operational disruptions.
• Modest liquidity buffer: Current assets exceed current liabilities by approximately £12,861 (2023), which is positive but not significantly large, warranting monitoring of cash flow management.
• Lack of detailed profitability data: The profit and loss account is not publicly available, limiting assessment of operational profitability and cash flow trends.

3. Positive Indicators:

• Growing net assets: Shareholders’ funds increased from £37,909 in 2020 to £156,885 in 2023, suggesting retained earnings or capital investment improving the balance sheet.
• Consistent filing compliance: All accounts and confirmation statements are filed on time, reflecting good regulatory compliance and governance.
• Fixed asset investment: Increasing fixed assets from £47,616 (2020) to £144,024 (2023) indicates ongoing investment in operational capacity aligned with their industrial machinery installation activity.

4. Due Diligence Notes:

• Review internal profitability and cash flow statements to ensure operational sustainability beyond balance sheet strength.
• Confirm the nature and liquidity of fixed assets to assess their realizability under stress conditions.
• Investigate customer concentration and contract terms given the micro scale and niche SIC code (33200), which may influence revenue stability.
• Verify absence of any contingent liabilities or off-balance sheet risks not disclosed in the micro-entity accounts.