Company Number: OC440039

Analysis Date: 2025-07-29 20:42 UTC

1. Risk Rating: LOW
   Gambuzzi Property LLP exhibits strong solvency with substantial fixed assets (investment property valued at £1.55 million) significantly exceeding current liabilities. The company is compliant with filing requirements and maintains a stable financial position.

2. Key Concerns:

• Liquidity Position: Current assets (£8,652) are minimal relative to fixed assets, with cash holdings at £5,885, which could constrain short-term cash flow if unexpected expenses arise.
• Limited Operational Data: The company has only two members and two employees, suggesting a small operational scale that may limit revenue diversification and resilience.
• Lack of Profit and Loss Disclosure: The LLP has opted not to file a Profit and Loss account, restricting visibility into profitability, cash generation, and operational performance.

3. Positive Indicators:

• Strong Asset Base: The LLP holds investment property valued consistently at £1.55 million over multiple years, indicating asset stability.
• No Overdue Filings: Accounts and confirmation statements are up to date, reflecting good regulatory compliance.
• Member Capital Support: Members' capital accounts indicate significant financial backing (£1.55 million), which strengthens solvency.

4. Due Diligence Notes:

• Investigate operational cash flows and income sources, given the absence of P&L data.
• Confirm valuation methodology and marketability of investment property assets.
• Review member agreements and capital calls to understand potential financial support in case of liquidity stress.
• Assess any contingent liabilities or off-balance-sheet exposures not disclosed in abridged accounts.
• Understand the nature and sustainability of the business model given the small team and limited current assets.