Company Number: 12755200

Analysis Date: 2025-07-29 19:01 UTC

1. Risk Rating: LOW
   The company demonstrates a stable financial position with positive net assets and current assets exceeding current liabilities. It has no overdue filings and maintains compliance with statutory deadlines. The micro-entity scale and limited employee count suggest a low complexity and operational risk profile.

2. Key Concerns:

• Director Turnover & Control Transition: The original controlling PSC and director resigned in December 2023, transferring control to a new PSC/director only a few months ago. This change warrants monitoring for potential strategic shifts or continuity risks.
• Modest Asset Base: Fixed assets are minimal (£1,515) and the company's operation relies predominantly on current assets, which may indicate limited investment in long-term operational capacity or infrastructure.
• Profitability & Cash Flow Details Not Available: The accounts provide balance sheet data but lack detailed profit and loss or cash flow information, limiting assessment of operational sustainability and cash generation.

3. Positive Indicators:

• Strong Net Current Assets and Net Assets: Consistent positive net current assets (£76k) and net assets (£76k) for recent years indicate good short-term liquidity and solvency.
• No Overdue Filings: The company is up to date with both accounts and confirmation statements, demonstrating good regulatory compliance and governance.
• Micro-entity Filing with Small Employee Base: Low complexity business structure with only one employee on average, reducing operational risk and overhead.

4. Due Diligence Notes:

• Review profit and loss accounts and cash flow statements (if available) to confirm operational profitability and cash flow sufficiency.
• Investigate reasons behind director resignation and PSC change in late 2023, including any impact on company strategy or financial stability.
• Assess any liabilities or contingent risks not reflected on the balance sheet, given the minimal provision for liabilities noted (£1,264).
• Confirm business continuity plans and client/customer contracts given the small scale and limited fixed assets.