GORDIAN KNOT CONSULTING LTD

Executive Summary

Gordian Knot Consulting Ltd shows a stable and improving financial position with positive net assets and no compliance issues. Liquidity is moderately supported but depends heavily on debtor collections. Governance concentration and limited cash reserves warrant further examination to ensure operational resilience.

GORDIAN KNOT CONSULTING LTD - Analysis Report

Company Number: SC682227

Analysis Date: 2025-07-29 14:26 UTC

1. Risk Rating: LOW
   The company demonstrates a positive net asset position and net current assets, with no overdue filings or liquidation status. The working capital situation has improved steadily over the past three years, indicating reasonable solvency and liquidity.

2. Key Concerns:

• Reliance on a single director and sole significant control by Mr. Mahmoud Osman, which may pose governance risks.
• Relatively modest cash reserves (£12,637 at year-end 2023) compared to current liabilities (£53,524), indicating potential liquidity constraints if receivables are delayed.
• Concentration of debtors (£54,504) as the majority of current assets; risk if these receivables are not collectible on time or in full.

3. Positive Indicators:

• Consistent growth in net current assets and shareholders’ funds from £491 in 2020 to £13,617 in 2023, showing improving financial health.
• All statutory filings (accounts and confirmation statements) are up to date with no overdue status, suggesting compliance and good governance practices.
• Operating as a small private limited company within management consultancy—an industry with relatively low capital expenditure requirements, which aligns with manageable asset levels.

4. Due Diligence Notes:

• Verify the aging and collectability of the debtor balances to assess the true liquidity position.
• Review the nature of creditors to understand payment terms and any potential contingent liabilities (not detailed here).
• Assess the business model sustainability and client concentration risk, given the sole director and control by one individual.
• Confirm no director disqualification or regulatory issues linked to Mr. Osman or the company beyond what is publicly available.
• Investigate turnover trends and profitability metrics, as turnover figures are not provided here, to understand operational performance better.