Company Number: 12842431

Analysis Date: 2025-07-20 15:28 UTC

1. Risk Rating: LOW
   DA Young Holdings Limited shows a solid financial position with growing net assets, strong net current assets, and no overdue filings. The company demonstrates prudent financial management and compliance with regulatory requirements.

2. Key Concerns:

• High Debtors Relative to Cash: Debtors increased significantly to £600,939 in 2024 with cash reserves declining to £58,365, indicating potential collection or liquidity timing risks.
• Concentrated Ownership and Control: Two directors each hold 25-50% shares and voting rights, which may present governance risks if disputes arise.
• Limited Financial Disclosure: The company files abridged accounts and is exempt from audit, limiting transparency on profitability, cash flow, and contingent liabilities.

3. Positive Indicators:

• Strong Solvency and Liquidity: Net current assets increased to £595,829 in 2024, with total net assets rising to £771,937, reflecting a robust balance sheet.
• Compliance and Timely Filing: No overdue accounts or confirmation statements as of latest dates, demonstrating good regulatory compliance.
• Consistent Operational Scale: Stable employee base of 2 directors and steady fixed asset values indicate operational stability in its niche as a construction holding company.

4. Due Diligence Notes:

• Review detailed ageing analysis of debtors to assess collectability and potential bad debt exposure.
• Obtain profit and loss details to evaluate operational profitability and cash flow sustainability.
• Verify related party transactions given the close director shareholdings and potential intra-group dealings.
• Confirm contingent liabilities or off-balance sheet commitments not evident in abridged accounts.
• Assess strategic plans and potential growth or risk factors in the construction holding sector.