Company Number: 14285268

Analysis Date: 2025-07-20 17:59 UTC

1. Risk Rating: MEDIUM
   The company shows modest net assets and positive equity but has a material long-term creditor balance that raises some solvency concerns. The limited scale of operations and micro-entity status constrain financial disclosure and transparency.

2. Key Concerns:

• The presence of £4,000 creditors due after more than one year compared to relatively low fixed and current assets may indicate reliance on external financing or deferred liabilities that could pressure liquidity if not managed carefully.
• Current assets (£2,448) are less than current liabilities reported in the notes (£607), though the accounts show net current assets of £1,841, implying possible classification or disclosure inconsistencies that warrant clarification.
• The company is very young (incorporated 2022) and small (micro category with only 3 employees), limiting business history and scale, which increases operational risk and uncertainty about sustainability.

3. Positive Indicators:

• The company is up to date with all filings, including accounts and confirmation statements, reflecting good regulatory compliance and governance discipline.
• Net assets and shareholders’ funds increased from £4,855 in 2023 to £7,441 in 2024, suggesting retained earnings or capital injection improving the equity base.
• The business operates in established wholesale sectors (fruit/vegetable juices, meat products) which generally have stable demand.

4. Due Diligence Notes:

• Obtain detailed notes explaining the nature of the £4,000 long-term creditors and assess repayment terms and covenants.
• Clarify the apparent discrepancy between current liabilities figures (£4,000 vs £607) and confirm working capital position.
• Review cash flow statements or management accounts (if available) to evaluate liquidity and operational cash generation.
• Understand ownership structure and sources of capital funding given the company’s young age and limited assets.
• Investigate any contingent liabilities or off-balance sheet obligations not reflected in the micro-entity accounts.