Company Number: 12816314

Analysis Date: 2025-07-20 16:39 UTC

1. Risk Rating: MEDIUM
   The company exhibits modest net asset figures and limited share capital, typical of micro-entity retail businesses. While it remains solvent with positive net assets, the declining trend in net assets and fixed assets alongside significant creditor obligations signals moderate financial risk.

2. Key Concerns:

• Declining Net Assets: Shareholders’ funds decreased from £10,622 in 2023 to £8,126 in 2024, indicating erosion of equity.
• Creditors Due After One Year: Long-term liabilities remain material (£11,440 in 2024), reducing net asset cushion and potentially pressuring cash flow.
• Limited Capital Base: Share capital of only £2.00 suggests minimal equity buffer to absorb losses or support growth.

3. Positive Indicators:

• Positive Net Current Assets: A positive working capital position (£5,479 in 2024) indicates short-term liquidity is adequate to meet immediate obligations.
• Timely Filing and Compliance: Accounts and confirmation statements are up to date with no overdue filings, reflecting good governance and regulatory compliance.
• Stable Staffing: Consistent employee count (3) suggests operational stability and controlled overheads.

4. Due Diligence Notes:

• Review detailed profit and loss information not included in micro-entity filings to understand profitability trends and cash flow generation.
• Investigate the nature and terms of long-term creditors to assess refinancing or repayment risks.
• Assess customer and supplier concentrations, given the niche industry (retail sale of flowers and related products), to gauge operational risk.