Company Number: 14527673

Analysis Date: 2025-07-29 12:51 UTC

1. Risk Rating: MEDIUM
   The company shows a modest net asset position but negative net current assets, indicating potential short-term liquidity challenges. Being a micro-entity with limited financial history and a single director/shareholder increases operational and governance risks.

2. Key Concerns:

• Negative Working Capital: Current liabilities (£50,149) exceed current assets (£41,791) by £7,967, suggesting potential liquidity pressures to meet short-term obligations.
• Limited Financial History: Incorporated in December 2022 with only one full financial year filed, limiting the ability to assess trends or operational resilience.
• Single Director and PSC Concentration: The sole director and 100% shareholder is the same individual, which concentrates control and may raise governance concerns.

3. Positive Indicators:

• Positive Net Assets: Despite short-term liabilities, total net assets of £17,638 show some equity buffer.
• Compliance with Filings: Accounts and confirmation statements are up to date with no overdue filings, indicating regulatory compliance.
• Micro-entity Status: Simplified reporting requirements reduce administrative burden and costs, which may be appropriate for the scale of operations.

4. Due Diligence Notes:

• Verify the nature and timing of current liabilities to assess liquidity risk and cash flow management.
• Obtain management accounts or cash flow forecasts to understand operational cash generation and funding sources.
• Review any related party transactions or loans given the director’s dual role and shareholding concentration.
• Confirm operational status and revenue streams since incorporation to evaluate business sustainability.