Company Number: 12525557

Analysis Date: 2025-07-19 12:56 UTC

1. Risk Rating: LOW
   JESA Limited demonstrates a stable financial position with positive net current assets and equity consistently over recent years. The company is compliant with filing deadlines and appears operationally sound given the available data.

2. Key Concerns:

• Decline in Shareholders' Funds: Shareholders’ funds decreased from £201,128 in 2024 to £167,036 in 2025, indicating a reduction in net assets that merits further understanding.
• Micro-Entity Status and Limited Disclosure: As a micro-entity, financial disclosures are minimal, limiting visibility into profitability, cash flows, and detailed operational performance.
• Director-Related Advances: Historical director loans were repaid, but any reliance on director funding should be reviewed to assess ongoing financial independence.

3. Positive Indicators:

• Strong Working Capital Position: Net current assets are healthy (£121,128 in 2025), indicating sufficient short-term liquidity to meet obligations.
• Consistent Compliance: No overdue filings or confirmation statements suggest good governance and regulatory compliance.
• Stable Operational Footprint: The company has maintained a small but stable employee base (average 2 employees) consistent with its micro-entity classification and consultancy focus.

4. Due Diligence Notes:

• Obtain the full profit and loss account to assess profitability trends and causes of equity decline.
• Review director remuneration and any related party transactions for potential financial risks.
• Confirm the nature and sustainability of revenue streams within the management consultancy SIC code 70229.
• Investigate any off-balance sheet liabilities or contingent risks not visible in the micro-entity accounts.