JPR AUTOS LIMITED

Executive Summary

JPR Autos Limited is a relatively new but financially stable private company engaged in used car sales, showing improving net assets and liquidity with no overdue filings. The company is controlled by a sole director/shareholder and presents no immediate red flags regarding solvency or compliance. However, limited audit scrutiny and concentrated control warrant further financial and operational diligence before significant investment decisions.

JPR AUTOS LIMITED - Analysis Report

Company Number: 13989462

Analysis Date: 2025-07-20 14:48 UTC

1. Risk Rating: LOW
   JPR Autos Limited shows a stable and improving financial position with positive net assets and net current assets increasing over the last two reported years. The company is compliant with filing deadlines and presents no immediate signs of financial distress or governance issues in available data.

2. Key Concerns:

• Modest scale of operations with only one employee, which may limit operational resilience and scalability.
• Reliance on a single director and shareholder (Mr. Julian Peter Rothberg) which concentrates control and may pose succession or governance risks.
• Unaudited abridged accounts limit the depth of financial scrutiny; absence of an audit means less assurance about accuracy or completeness of reported figures.

3. Positive Indicators:

• The company has maintained positive net current assets (£85,045 in 2024) and net assets which have grown significantly from £28,013 in 2023 to £85,045 in 2024.
• Cash balances are healthy (£86,034 in 2024) and have increased slightly year on year, suggesting adequate liquidity to meet short-term obligations.
• No overdue filings for accounts or confirmation statements, indicating good regulatory compliance and corporate governance.
• Profitability is evident with retained earnings increasing to £85,044, indicating operational profitability in a relatively short period since incorporation in 2022.

4. Due Diligence Notes:

• Review detailed turnover, profit and loss, and cash flow statements to confirm revenue quality and cash generation capacity, noting that abridged accounts omit comprehensive income details.
• Investigate the nature and valuation of debtors, which rose significantly from £1,345 in 2023 to £72,968 in 2024, to assess collectability and credit risk.
• Confirm that related party transactions, if any, are disclosed and fairly priced given the sole director/shareholder structure.
• Understand business model sustainability in the used car sales sector, particularly any dependency on external financing or supplier relationships.
• Verify that no director disqualifications or adverse regulatory actions exist for the sole director to assess governance risk.
• Consider obtaining management accounts or more detailed financial information if contemplating significant investment or credit exposure.