HLM MANAGEMENT (SCOTLAND) LIMITED

Executive Summary

HLM Management (Scotland) Limited is a very recently incorporated, small-scale private company operating in the holiday accommodation sector. The initial financials show a positive working capital and adequate liquidity, with no compliance issues noted. However, limited operational history and concentrated ownership warrant close monitoring as the business develops.

HLM MANAGEMENT (SCOTLAND) LIMITED - Analysis Report

Company Number: SC761566

Analysis Date: 2025-07-29 17:52 UTC

1. Risk Rating: LOW

The company shows a positive net current asset position and adequate shareholders’ funds relative to its size and age. There are no overdue filings or indicators of distressed status. The financial data indicates a stable early-stage operation with prudent cash management.

2. Key Concerns:

• Limited Financial History: Being incorporated in March 2023, the company has less than one full year of trading data, which limits assessment of operational sustainability and profitability trends.
• Small Scale: With only one employee and modest asset base, the company may be vulnerable to operational risks or market fluctuations without significant reserves or diversification.
• Related Party Concentration: Control is primarily held by one individual (75-100% shares), which may concentrate decision-making risk and reduce governance oversight.

3. Positive Indicators:

• Positive Working Capital: Current assets (£30,697) exceed current liabilities (£18,047) by £12,650, suggesting short-term obligations can be met.
• No Filing Delinquencies: Annual accounts and confirmation statements are filed on time, indicating compliance and good governance.
• Adequate Cash Position: Cash balance of £23,697 provides liquidity for ongoing operations.
• Clear Ownership Structure: PSC information is up to date, providing transparency regarding control and responsibility.

4. Due Diligence Notes:

• Review turnover, profit and loss, and cash flow details once available to better understand revenue generation and expense management.
• Investigate the nature of debtors (£7,000) and creditors (£18,047) to assess collectability and payment terms.
• Understand business model and market positioning in the holiday accommodation sector (SIC 55209) to evaluate operational stability.
• Confirm director and shareholder intentions for growth, funding, and governance, especially given the concentrated ownership.
• Monitor future filings and any changes in company status or financial indicators.