Company Number: 15425055

Analysis Date: 2025-07-29 18:47 UTC

1. Risk Rating: HIGH
   Dentliva Ltd shows significant solvency and liquidity risks, evidenced by net liabilities of £29,250 and net current liabilities of £28,300 as at 31 December 2024. The company’s cash position is minimal (£419), while current liabilities are substantial (£28,719), indicating an inability to meet short-term obligations from available liquid assets.

2. Key Concerns:

• Negative Net Assets and Shareholders' Funds: The company has a negative net asset position (-£29,250), which is a fundamental solvency red flag. This suggests the company’s liabilities exceed its assets.
• Severe Working Capital Deficit: With net current liabilities of £28,300 and negligible cash, the company likely faces acute liquidity issues to cover immediate debts.
• Newly Incorporated with Limited Operating History: Incorporated in January 2024 and reporting its first financials for a partial year, there is insufficient track record to assess operational stability or revenue generation.

3. Positive Indicators:

• No Overdue Filings or Compliance Issues: The company’s accounts and confirmation statement are filed on time, indicating good regulatory compliance.
• Clear Ownership and Control Structure: Ownership and control are transparent, with two directors holding 75-100% share and voting rights, potentially allowing streamlined decision-making.
• Small Company Reporting Regime: The company benefits from simplified filing and audit exemptions, reducing administrative burden.

4. Due Diligence Notes:

• Investigate the nature and terms of the significant creditor balances (£28,719 current and £950 long-term) to understand if these are trade payables, loans from shareholders, or other liabilities.
• Assess the company’s business plan, anticipated cash flows, and funding arrangements to determine how it intends to address the current negative equity and working capital deficits.
• Review contracts or agreements related to turnover recognition policies, given the company’s SIC code for management consultancy, to evaluate revenue sustainability.
• Confirm whether the directors or shareholders have provided any financial support or guarantees post year-end to maintain solvency.

Executive Summary:
Dentliva Ltd, a recently incorporated management consultancy, exhibits high financial risk characterized by a substantial working capital deficit and negative net assets as of its first accounting period end. While regulatory compliance is up to date and ownership is clearly established, the company's ability to meet short-term obligations and sustain operations without additional funding is questionable. Further investigation into creditor composition and business viability is recommended.