Company Number: 14386203

Analysis Date: 2025-07-29 12:20 UTC

1. Risk Rating: LOW
   Good Point Consulting Ltd demonstrates a solid financial position with positive net current assets, increasing net assets, and no overdue filings. The company appears solvent and compliant with statutory requirements, with no immediate liquidity or operational distress signals.

2. Key Concerns:

• Limited scale and operational history: Incorporated in late 2022, the company is relatively new with only two full years of financial data, which limits trend analysis and risk forecasting.
• Concentrated control: The sole director and 75-100% shareholder is Mr. Warren Paul Getty, which may raise governance and succession risk considerations for investors seeking diversified management.
• Creditors composition: An increase in taxation and social security liabilities year-on-year, now comprising the majority of short-term creditors, highlights the need to monitor timely tax payments and cash flow management.

3. Positive Indicators:

• Healthy liquidity: Cash balances increased from £25,348 to £42,515, comfortably covering current liabilities of £12,441 as of the latest year-end.
• Growth in net assets and shareholder funds: Net assets tripled from £9,593 in 2023 to £30,074 in 2024, indicating retained earnings accumulation and equity strengthening.
• Good compliance record: No overdue accounts or confirmation statements and no indication of governance or regulatory issues.
• Clear industry focus: SIC codes reflect a consistent IT consultancy and software development activity, which is a sector with generally stable demand.

4. Due Diligence Notes:

• Verify the nature and timing of tax liabilities to ensure no latent tax compliance risks exist, given the rise in taxation creditors.
• Assess the company’s revenue streams and client base to understand operational sustainability beyond balance sheet strength.
• Review director background for any undisclosed risks, although current records show no disqualifications or adverse information.
• Confirm the absence of off-balance-sheet liabilities or contingent liabilities not disclosed in the filleted accounts.
• Monitor future accounts filings for continued profitability and cash flow trends as the company matures.