HALF MOON PROPERTIES 000 LIMITED

Executive Summary

HALF MOON PROPERTIES 000 LIMITED exhibits concerning financial indicators, including negative net assets and significant working capital deficits, which suggest elevated solvency and liquidity risks. While regulatory compliance is maintained, the company’s financial position raises questions about its operational sustainability and ability to meet obligations. Further investigation into liabilities and cash flows is strongly recommended before considering investment.

HALF MOON PROPERTIES 000 LIMITED - Analysis Report

Company Number: 14323256

Analysis Date: 2025-07-29 18:35 UTC

1. Risk Rating: HIGH

The company shows significant solvency concerns with negative net assets (shareholders’ funds) of approximately £2,437 as of the latest accounts date. The current liabilities substantially exceed the current assets, indicating potential difficulties in meeting short-term obligations. The small scale of operations and persistent negative equity raise material doubts about financial stability.

2. Key Concerns:

• Negative Net Assets: The company’s net liabilities position has worsened from -£1,187 to -£2,437 over two years, signaling an erosion of capital and potential insolvency risk.
• Working Capital Deficit: Current liabilities (£2,467) vastly exceed current assets (£30), indicating poor liquidity and possible cash flow constraints.
• Lack of Tangible Assets: The micro-entity balance sheet suggests minimal fixed or tangible assets, which limits collateral value and financial resilience.

3. Positive Indicators:

• Compliance: No overdue filings or confirmation statements, indicating adherence to regulatory requirements.
• Active Status: The company remains active and is not in liquidation or administration.
• Stable Employment: The company reports an average of 3 employees, showing some operational continuity.

4. Due Diligence Notes:

• Examine underlying causes of persistent negative equity: Review detailed notes or management commentary on losses or liabilities not visible in summary accounts.
• Assess cash flow statements and creditor repayment schedules: To understand liquidity management and short-term solvency.
• Investigate nature of current liabilities: Determine if these are trade payables, loans, or contingent liabilities.
• Director backgrounds and commitments: Check for any director disqualifications or conflicts that may impact governance.
• Business model sustainability: Given the SIC code (real estate letting/operating), assess property portfolio and rental income stability.