EAGLES SPEARING MANAGEMENT CONSULTANCY LIMITED

Executive Summary

Eagles Spearing Management Consultancy Limited presents a low solvency and liquidity risk profile supported by positive net assets and good working capital. The company benefits from stable operational footing and prompt regulatory compliance. However, limited scale, unaudited accounts, and concentrated ownership warrant further due diligence particularly on profitability and governance aspects.

EAGLES SPEARING MANAGEMENT CONSULTANCY LIMITED - Analysis Report

Company Number: 13630954

Analysis Date: 2025-07-20 18:16 UTC

1. Risk Rating: LOW
   The company demonstrates a stable financial position with positive net assets, strong net current assets, and no overdue filings. The micro-entity status with consistent filings and no indications of financial distress supports a low risk rating.

2. Key Concerns:

• Limited scale and scope: As a micro-entity with only two employees, growth potential and operational scalability may be limited.
• Lack of audited financials: The company has elected exemption from audit, which may reduce transparency and increase reliance on management-prepared accounts.
• Concentrated control: Two individuals hold significant control (25-50% each) including voting and director appointment rights, which could pose governance risks if disagreements arise.

3. Positive Indicators:

• Strong liquidity: Net current assets of approximately £48k against current liabilities of £3.2k indicate good short-term financial health.
• Increasing net assets: Growth from £15k in 2021 to £49k in 2024 reflects retained earnings or capital injections improving financial base.
• Timely compliance: No overdue accounts or confirmation statements, indicating good regulatory compliance and governance.
• Stable operations: Maintained two employees over multiple years suggests operational consistency in line with small-scale consultancy activity.

4. Due Diligence Notes:

• Review underlying profit and loss information, which is not included, to assess profitability trends and cash flow sufficiency.
• Confirm the nature and terms of any related party transactions given the close control by two directors/shareholders.
• Investigate client base and contract stability given the consultancy nature and potential reliance on key clients.
• Verify the accuracy and completeness of the unaudited financial statements through management discussions or external confirmations if possible.
• Assess any contingent liabilities or off-balance sheet exposures not apparent in the micro-entity accounts.