CUPAR ANALYTICS LTD

Executive Summary

Cupar Analytics Ltd is a compliant, solvent micro-entity with positive net assets and working capital, indicating low immediate solvency risk. However, limited financial disclosure and a small operational scale warrant further examination of profitability and cash flows to fully assess business sustainability. Overall, the company presents a low risk profile but requires additional financial detail for comprehensive evaluation.

CUPAR ANALYTICS LTD - Analysis Report

Company Number: SC709456

Analysis Date: 2025-07-20 11:25 UTC

1. Risk Rating: LOW
   Cupar Analytics Ltd demonstrates a solid net asset position for a micro-entity, with positive net current assets and no overdue filings. The company is current on both accounts and confirmation statement submissions, indicating regulatory compliance and operational diligence.

2. Key Concerns:

• Limited scale and operational scope: As a micro-entity with only two employees and modest asset levels, growth potential and diversification appear limited, which may constrain resilience against market or sector downturns.
• Declining current assets: Current assets decreased from £22,468 in 2023 to £16,816 in 2024, which could indicate tightening liquidity despite current liabilities also decreasing.
• Lack of profit and loss disclosure: The absence of a profit and loss account in the filings limits visibility into operational profitability and cash flow generation, which are critical for assessing ongoing viability.

3. Positive Indicators:

• Increasing net assets and shareholders’ funds: Net assets improved from £64,031 in 2023 to £81,691 in 2024, signaling accumulation of equity and possibly retained earnings.
• Positive net current assets: The company maintains positive working capital (£4,150 in 2024), which suggests it can meet short-term obligations.
• Compliance with filing requirements: No overdue accounts or confirmation statements demonstrate good governance and adherence to regulatory requirements.
• Stable employee base: Maintaining two employees consistently suggests operational continuity.

4. Due Diligence Notes:

• Review management accounts or internal financials to assess profitability trends and cash flow sufficiency, given the absence of P&L data in public filings.
• Investigate reasons for reduction in current assets and whether this impacts liquidity or working capital management.
• Confirm the nature and valuation of fixed assets, which increased significantly, to ensure they are not overstated or illiquid.
• Evaluate the client base and revenue stability within the environmental consulting sector to understand operational sustainability.
• Verify directors’ background and PSC information for any governance or control concerns, though none are indicated here.