Company Number: 14406291

Analysis Date: 2025-07-29 19:35 UTC

1. Risk Rating: LOW
   The company demonstrates a solid net asset base relative to its size, with positive net current assets and no overdue filings. Its financial position appears stable with no indications of insolvency or liquidity stress.

2. Key Concerns:

• Reliance on a single director/shareholder (Ms. Diana Koleva) concentrating control and operational responsibility.
• Small scale of operations as a micro-entity limits diversification and scale economies.
• Director’s current loan balance (circa £2,281 owing to the company) should be monitored for any potential impact on cash flows.

3. Positive Indicators:

• Consistent positive net current assets (£20,889 as of 30/04/2025) indicating good short-term liquidity.
• Growth in net assets from £16,152 in 2023 to £23,005 in 2025 reflecting retained earnings or capital injections.
• Up-to-date statutory compliance with accounts and confirmation statement filings, no overdue reports.
• Clear audit exemption status appropriate for micro-entity, reducing administrative burden.
• Single director also acting as secretary ensuring streamlined governance and accountability.

4. Due Diligence Notes:

• Review details of director advances and repayments to confirm no adverse cash flow or related party risk.
• Assess business model and revenue streams given SIC codes: translation, design, and retail mail order/internet sales, to understand operational sustainability.
• Verify absence of contingent liabilities or off-balance sheet exposures that could affect solvency.
• Confirm whether the company plans to scale beyond micro-entity status and how that might impact reporting and financial health.
• Evaluate the director's capacity and plans for business continuity given sole control and management.