IMPACT LEARNING SERVICES LTD

Executive Summary

IMPACT LEARNING SERVICES LTD is a newly incorporated micro-entity with minimal financial resources and negligible net assets, which elevates its financial risk profile. While it demonstrates compliance with filing requirements and clear ownership, the company's sustainability and liquidity remain uncertain due to scarce operational history and limited working capital. Further inquiry into its business model and cash flow is recommended to better assess its financial viability.

IMPACT LEARNING SERVICES LTD - Analysis Report

Company Number: SC772099

Analysis Date: 2025-07-29 14:15 UTC

1. Risk Rating: HIGH
   Given the company's extremely limited financial resources and nascent operational status, there is a high risk regarding its financial stability and ability to meet obligations.

2. Key Concerns:

• Minimal Net Assets: Net assets stand at only £15, indicating virtually no financial buffer to absorb losses or fund operations.
• Liquidity Constraint: Current assets (£1,225) barely cover current liabilities (£1,210), leaving negligible working capital (net current assets £15), which poses a cash flow risk.
• Operational Scale and Track Record: Incorporated in June 2023 and reporting only one employee, the company lacks a track record and scale, creating uncertainty about sustainability and revenue generation.

3. Positive Indicators:

• Compliance: Up to date with statutory filings; no overdue accounts or confirmation statements, suggesting good governance in regulatory compliance.
• Sole Director and PSC Control: Clear ownership and control structure with one director and sole person of significant control, facilitating streamlined decision-making.
• Micro-entity Reporting: Benefits from simplified reporting requirements, reducing administrative burden.

4. Due Diligence Notes:

• Investigate the company's business model, revenue streams, and cash flow projections to assess viability beyond the first year.
• Review any contractual commitments or liabilities not disclosed in the micro-entity accounts that could impact solvency.
• Confirm whether the director has invested additional capital or plans to do so, given the minimal equity base.
• Evaluate client base, market positioning, and competitive environment in educational support services (SIC 85600) to understand growth prospects.
• Ascertain if there are any pending or potential regulatory or legal issues given the company's very recent incorporation.