Company Number: 14122973

Analysis Date: 2025-07-29 12:35 UTC

1. Risk Rating: LOW
   J&L Logistics Ltd demonstrates a solid financial position for a micro-entity with positive net assets, compliance with filing deadlines, and no indications of distress or governance issues. The balance sheet shows net current assets and positive shareholders’ funds, supporting a low solvency risk.

2. Key Concerns:

• Limited financial disclosure: As a micro-entity, the company files minimal financial information, restricting comprehensive assessment of profitability and cash flows.
• Relatively small asset base: Fixed assets are minimal (£3,698), which may constrain operational scale or capital buffer in adverse conditions.
• Single director and owner control: Concentration of control in one individual could present governance risks, although no current flags indicate mismanagement.

3. Positive Indicators:

• Timely filings: Both accounts and confirmation statement are filed on time, indicating good compliance and regulatory standing.
• Positive net current assets (£8,142) and net assets (£11,840) suggest the company can meet short-term obligations and maintain solvency.
• Employment level (average 18 employees) supports operational activity beyond a sole proprietorship, implying a functioning business structure.

4. Due Diligence Notes:

• Review detailed cash flow or profit and loss information if available, to better understand liquidity and profitability trends.
• Investigate the nature of current liabilities to assess any concentration or potential repayment risks.
• Confirm background and conduct of the sole director/shareholder for any undisclosed governance or legal issues.
• Evaluate the business model and contracts supporting the unlicensed carrier SIC code to ensure regulatory compliance and sustainability.