GLOBAL CHILD AND MATERNAL HEALTH CIC

Executive Summary

Global Child and Maternal Health CIC is a recently incorporated social enterprise reporting a profitable first period with strong liquidity and timely compliance. While limited operating history and a small workforce present operational risks, the company's governance and cash position mitigate short-term solvency concerns. Further examination of revenue sustainability and tax obligations is recommended to confirm ongoing financial stability.

GLOBAL CHILD AND MATERNAL HEALTH CIC - Analysis Report

Company Number: 15128157

Analysis Date: 2025-07-20 12:31 UTC

1. Risk Rating: LOW
   The company demonstrates a solid liquidity position with net current assets substantially exceeding current liabilities, a positive operating profit, and no overdue statutory filings. Its financials indicate prudent management of resources in its first full accounting period.

2. Key Concerns:

• Limited Operating History: Incorporated in September 2023, the company has only one financial period reported, which restricts trend analysis and long-term stability assessment.
• Single Employee: The company currently employs only one person, which may limit operational capacity and scalability in delivering its objectives.
• Taxation Liability: The company shows a significant taxation and social security creditor (£20,108), which should be monitored to confirm timely settlement and avoid penalties.

3. Positive Indicators:

• Strong Net Liquidity: Cash balances (£92,788) and net current assets (£63,253) provide a comfortable liquidity buffer relative to current liabilities (£39,535).
• Profitability: The company achieved an operating profit of £83,361 and net profit of £63,253, indicating effective cost control and revenue generation in the initial period.
• Compliance: All statutory accounts and confirmation statements are filed on time with no overdue filings, reflecting good governance and regulatory compliance.
• Clear Ownership and Control: A single person holds 75-100% voting rights and director appointment/removal powers, which can facilitate decisive governance.

4. Due Diligence Notes:

• Verify the nature and timing of turnover (£169,951) to assess sustainability and revenue sources, especially given the company's social research focus.
• Confirm the status and payment plan for tax and social security liabilities to ensure no impending cash flow issues.
• Investigate operational plans given the current single-employee headcount, including reliance on contractors, volunteers, or partnerships.
• Review any contingent liabilities or commitments not disclosed in the financial statements.
• Assess the impact and funding of community interest activities, including ongoing initiatives like the Building Equitable Support for SEND Children and Black Child Clean Air projects, to understand financial and operational dependencies.