HIGHFIELD PLANT SALES LTD

Executive Summary

Highfield Plant Sales Ltd is a newly established micro-entity with modest positive working capital but very limited net assets. The company currently complies well with filing requirements and is led by experienced directors, yet its financial history is too brief to fully assess operational sustainability. Investors should monitor liquidity and accrual-related obligations closely as the business develops.

HIGHFIELD PLANT SALES LTD - Analysis Report

Company Number: 15207358

Analysis Date: 2025-07-29 21:04 UTC

1. Risk Rating: MEDIUM
   The company is newly incorporated (October 2023) and operates in a niche wholesale sector with limited financial history. Current assets slightly exceed current liabilities, indicating modest short-term liquidity, but net assets and shareholder funds are very low (£3,208), which suggests limited financial buffer.

2. Key Concerns:

• Limited Financial History: Operating less than one year, the company’s financial stability and operational track record remain unproven.
• Low Net Asset Base: Net assets of £3,208 are minimal, potentially limiting resilience against unexpected financial stress or losses.
• Accruals and Deferred Income: The presence of £4,166 in accruals and deferred income reduces available resources, impacting liquidity and operational flexibility.

3. Positive Indicators:

• Compliance: Accounts and confirmation statements are filed on time, indicating good regulatory compliance despite being a new company.
• Positive Working Capital: Net current assets are positive (£7,374), suggesting the company can meet short-term obligations.
• Experienced Directors and PSCs: The two directors and persons with significant control have established roles and appear to have relevant industry experience, supporting operational stability.

4. Due Diligence Notes:

• Review detailed cash flow statements (if available) or bank statements to assess liquidity beyond the balance sheet snapshot.
• Investigate the nature and timing of accruals and deferred income to understand cash flow impact.
• Assess business model viability, client base, and contracts given the short operating period.
• Monitor ongoing filings and financial updates to track growth and solvency trends.
• Confirm no director disqualifications or adverse conduct records exist beyond the basic appointment data.