DAVID DELEW & ASSOCIATES LIMITED

Executive Summary

David Delew & Associates Limited presents a low solvency and liquidity risk profile with consistent positive working capital and no regulatory concerns. The company’s small scale and reliance on cash reserves warrant further review of operational sustainability and client diversification. Overall, compliance and financial stability appear sound for a small consultancy business.

DAVID DELEW & ASSOCIATES LIMITED - Analysis Report

Company Number: 12842160

Analysis Date: 2025-07-20 15:37 UTC

1. Risk Rating: LOW
   The company demonstrates a stable financial position with positive net current assets and shareholders’ funds that have grown steadily over recent years. There are no overdue filings, no liquidation or administration status, and the director’s conduct appears clean.

2. Key Concerns:

• Limited scale of operations: With only one employee and modest asset base, operational risks related to concentration and scalability exist.
• Reliance on cash balances: The company holds nearly all current assets in cash, with very low trade debtors, which may suggest limited ongoing client invoicing or growth.
• Modest share capital: Share capital is minimal (£100), which may limit the company’s ability to raise equity funding if needed.

3. Positive Indicators:

• Consistent positive net current assets (~£27k in 2024) and shareholders’ funds showing steady growth from £108 in 2020 to £28,832 in 2024.
• No overdue accounts or confirmation statements, indicating good compliance and governance.
• Active website and clear industry classification in management consultancy, supporting operational legitimacy.
• No indication of director disqualifications or regulatory issues.

4. Due Diligence Notes:

• Review detailed income statement and cash flow statements (not filed publicly) to assess revenue sources, profitability, and cash flow sustainability.
• Confirm the nature of cash balances and whether funds are readily accessible or restricted.
• Investigate client concentration risk given the low debtor balances and single employee status.
• Assess any contingent liabilities or off-balance sheet commitments not reflected in the accounts.
• Evaluate the director’s background and experience further to gauge operational stability.