Company Number: 12449182

Analysis Date: 2025-07-29 16:57 UTC

1. Risk Rating: MEDIUM
   The company shows positive net assets and increasing shareholder funds, indicating solvency. However, the rapid increase in employees and fluctuations in current assets and liabilities warrant caution. Limited disclosure (micro-entity accounts) restricts full visibility into cash flows and operational details.

2. Key Concerns:

• Frequent recent name changes (5 within 3 years) may signal rebranding efforts due to operational or reputational challenges.
• Large swings in current assets and liabilities between 2023 and 2024, with current assets decreasing by ~£47k but liabilities decreasing more substantially, could indicate cash flow volatility.
• The company remains in the micro-entity category with minimal filing requirements, limiting transparency on profitability, cash flows, or debt structure.

3. Positive Indicators:

• Solid net assets of £114k as of 2024 with positive working capital (£69k), supporting short-term liquidity.
• Employee count increased from 4 to 12 in one year, suggesting business growth and operational scaling.
• Up-to-date filings with no overdue accounts or confirmation statements, indicating regulatory compliance.

4. Due Diligence Notes:

• Review detailed management accounts or cash flow statements to assess liquidity beyond balance sheet snapshots.
• Investigate reasons behind frequent name changes and confirm no underlying legal or reputational risks.
• Assess the nature and terms of creditors, especially amounts falling due after more than one year (£16k), to understand long-term obligations.
• Confirm customer base stability and revenue trends given the company’s sector in child day-care and education.