Company Number: 14431279

Analysis Date: 2025-07-20 17:17 UTC

1. Risk Rating: LOW
   Gornergrat Advisors Limited exhibits strong liquidity and solvency with substantial cash reserves well exceeding current liabilities. The company has no overdue filings and a single experienced director controlling the business, indicating stable governance for its size.

2. Key Concerns:

• Reliance on director advances: The director’s current account shows a sizeable balance owed by the company (£72,560), which could indicate reliance on related party funding.
• Lack of audit and limited disclosure: Being a small company exempt from audit and profit & loss disclosure limits transparency on profitability and operational performance.
• Single employee/director structure: The company operates with only one employee (the director), which may pose operational continuity risks if the director becomes unavailable.

3. Positive Indicators:

• Strong cash position: Cash at bank increased significantly from £342,987 to £1,059,633 within a year, providing excellent liquidity to meet obligations.
• Growing net assets: Net assets increased from £206,545 to £826,861 in one year, reflecting retained earnings growth and business value accretion.
• Compliance: No overdue accounts or confirmation statements, indicating good regulatory compliance and governance discipline.

4. Due Diligence Notes:

• Assess the nature and terms of advances and repayments between the director and company to understand dependency and repayment risk.
• Review underlying profitability and revenue streams, as profit and loss details are not disclosed, to confirm sustainability of earnings.
• Confirm operational stability given sole director and employee, including any contingency plans for management continuity.
• Validate completeness of receivables and income tax liability balances to ensure no hidden liabilities.