Company Number: NI681903

Analysis Date: 2025-07-29 14:33 UTC

1. Risk Rating: LOW
   DENT BOY LTD demonstrates a positive net asset position with steadily improving net current assets and shareholders' funds over the last three years. The company is current with all statutory filings and is not in liquidation or administration, indicating good operational and regulatory compliance.

2. Key Concerns:

• Limited scale and market presence as a micro-entity with minimal turnover and asset base, which may constrain growth and resilience to external shocks.
• Small employee base (2 employees as of 2024) may indicate limited operational capacity and potential dependency on key personnel.
• Lack of detailed profitability or cash flow data prevents a comprehensive assessment of ongoing liquidity beyond balance sheet snapshots.

3. Positive Indicators:

• Consistent improvement in net assets from £2,686 in 2021 to £16,979 in 2024 suggests accumulation of retained earnings or capital injection, enhancing solvency.
• Current liabilities remain very low relative to current assets, providing a comfortable liquidity buffer.
• Timely filing of accounts and confirmation statements with no overdue submissions indicates good governance and regulatory compliance.

4. Due Diligence Notes:

• Review profit and loss accounts and cash flow statements (if available) to confirm operational profitability and cash generation.
• Investigate the nature of current assets (e.g., cash vs. receivables or inventory) to assess true liquidity.
• Understand the business model and customer base to evaluate the sustainability of growth and operational risks associated with a small team.
• Confirm no undisclosed contingent liabilities or related party transactions that may impact financial stability.