ENTIRE PERFORMANCE COACHING LIMITED

Executive Summary

ENTIRE PERFORMANCE COACHING LIMITED exhibits a generally sound financial position for a micro-entity with positive net assets and compliance with filing obligations. However, the rise in current liabilities alongside a reduction in net assets warrants further review of liquidity and operational profitability. The company's small scale and limited workforce also suggest some operational constraints that should be assessed for future sustainability.

ENTIRE PERFORMANCE COACHING LIMITED - Analysis Report

Company Number: 13604888

Analysis Date: 2025-07-20 11:02 UTC

1. Risk Rating: LOW
   The company demonstrates a positive net asset position with net current assets well above zero. It has no overdue filings and is compliant with Companies House deadlines, indicating good regulatory standing. The balance sheet shows a stable financial position for a micro-entity.

2. Key Concerns:

• Decline in net assets from £10,319 in 2022 to £8,217 in 2023, indicating a reduction in retained earnings or possible operational losses.
• Increase in current liabilities from £6,742 to £13,314 within one year, which could pressure short-term liquidity if not matched by cash inflows.
• Small employee base (average 2 employees) may limit operational scalability and resilience.

3. Positive Indicators:

• Positive net current assets (£5,580) and net assets (£8,217) suggest the company can meet short-term liabilities.
• Timely filing of accounts and confirmation statements reflects good governance and compliance culture.
• Incremental increase in fixed assets from £1,316 to £2,637 may indicate modest investment in operational capacity.

4. Due Diligence Notes:

• Investigate reasons for the increase in current liabilities—are these trade payables, accruals, or short-term borrowings?
• Review profit and loss details to understand the cause of the net asset decline and assess operational profitability or losses.
• Confirm cash flow patterns to ensure liquidity is sufficient to cover liabilities despite increasing creditor balances.
• Evaluate the business model sustainability given the small employee base and nature of activities under SIC 93199 (Other sports activities).
• Check director background and potential related party transactions given sole director status.