INTEGER DESIGN & BUILD LTD

Executive Summary

INTEGER DESIGN & BUILD LTD is currently exhibiting significant solvency concerns as evidenced by negative net assets and working capital deficits in the latest accounts. While the company remains compliant with statutory reporting, the financial position suggests risk to its operational sustainability absent corrective actions. Further investigation into cash flow, funding, and business model viability is recommended before considering investment.

INTEGER DESIGN & BUILD LTD - Analysis Report

Company Number: 13262329

Analysis Date: 2025-07-20 18:05 UTC

1. Risk Rating: HIGH
   Justification: The company exhibits negative net current assets and shareholders' funds as of the latest financial year end. This indicates insolvency on a balance sheet basis. The deterioration from positive net assets in prior years to a deficit in 2024 raises material concerns about the company’s ability to meet its obligations.

2. Key Concerns:

• Negative net current assets of £4,272 as at 31 March 2024, compared to positive £7,985 in the prior year, indicating worsening liquidity and potential cash flow difficulties.
• Negative shareholders’ funds of £4,272, suggesting accumulated losses that have eroded equity and may threaten solvency.
• No employees reported, which could imply limited operational capacity or reliance on contractors, raising questions regarding business sustainability.

3. Positive Indicators:

• The company is compliant with filing requirements; accounts and confirmation statements are up to date, indicating sound regulatory compliance.
• Incorporated recently in 2021, showing the company is still in early stages of business development which may justify initial financial instability.
• Directors are clearly identified and have not indicated any disqualifications or governance issues.

4. Due Diligence Notes:

• Investigate the nature and causes of the negative net assets and working capital deficit, including recent trading performance and cash flow statements (not provided here).
• Review any management commentary or strategic report for plans to restore solvency or secure additional funding.
• Confirm the operational model and whether the lack of employees impacts project delivery or revenue generation.
• Assess related party transactions or contingent liabilities that may not be reflected in the balance sheet.
• Verify if there have been any director loans or capital injections post-year end to support liquidity.