Company Number: 13815197

Analysis Date: 2025-07-20 13:12 UTC

1. Risk Rating: LOW
   The company demonstrates a solid net asset base relative to liabilities, positive net current assets, and no overdue filings, indicating a low risk of insolvency or regulatory non-compliance at this stage.

2. Key Concerns:

• Declining fixed assets: Fixed assets decreased from £59,513 in 2022 to £54,202 in 2023, which may suggest asset disposals or underinvestment.
• Small scale and limited financial disclosure: As a micro-entity with only 2 employees, the company’s operational scale is limited, potentially impacting growth and resilience.
• Limited historical financial data: Incorporated in late 2021, with only two full years of financial data, there is limited trend information to assess business sustainability comprehensively.

3. Positive Indicators:

• Strong liquidity position: The company’s net current assets increased from £52,500 in 2022 to £79,407 in 2023, showing improved short-term financial health.
• Positive shareholders’ funds: Shareholders’ equity increased from £112,013 to £133,609, indicating retained earnings or capital injections supporting solvency.
• Compliance with statutory filings: Both accounts and confirmation statements are up to date with no overdue filings, reflecting good governance and regulatory compliance.
• Stable management: The two directors are also the controlling shareholders, which may support aligned strategic decision-making.

4. Due Diligence Notes:

• Review the company’s revenue and profit trends in detail to ascertain operational sustainability beyond balance sheet strength.
• Understand the nature of fixed asset changes to determine if disposal impacts ongoing operations.
• Investigate cash flow statements, if available, to confirm liquidity beyond year-end snapshots.
• Confirm the absence of contingent liabilities or off-balance-sheet risks that could affect solvency.
• Assess the business model and market position given the “Other human health activities” SIC code to evaluate future growth prospects.