Company Number: 14193304

Analysis Date: 2025-07-29 15:51 UTC

1. Risk Rating: LOW
   JENGYD CYF demonstrates a solid improvement in net assets and working capital over two years, maintaining a positive liquidity position and no overdue filings, which indicates low solvency and compliance risk for a micro-entity.

2. Key Concerns:

• The company has no employees, which could indicate limited operational scale or reliance on external contractors, potentially impacting business continuity.
• Fixed assets are minimal and declining, suggesting limited investment in long-term operational infrastructure.
• There are non-current liabilities (£1,601 in 2024) and provisions for liabilities (£65 in 2024), which should be monitored for nature and potential impact on solvency.

3. Positive Indicators:

• Net current assets increased significantly from £2,730 in 2023 to £11,205 in 2024, implying improved liquidity.
• Net assets and shareholder funds grew from £1,955 to £9,876 over the same period, reflecting enhanced financial stability.
• The company is up to date with all filing deadlines, including accounts and confirmation statements, reducing regulatory compliance risk.
• The business operates in an amusement and recreation sector (SIC 93290), which can be resilient depending on market conditions.

4. Due Diligence Notes:

• Review the nature and terms of the non-current liabilities and provisions to assess any medium to long-term solvency risks.
• Investigate the business model given zero employees reported; understand whether key activities depend on contractors or other arrangements.
• Assess revenue trends and cash flow statements (not provided) to confirm operational sustainability beyond asset growth.
• Confirm there are no director disqualifications or corporate governance concerns beyond what is indicated.