Company Number: 12991024

Analysis Date: 2025-07-20 12:52 UTC

1. Risk Rating: MEDIUM
   JR PLANNER LTD shows some signs of financial strain despite being active and compliant with filings. The company’s net assets have deteriorated from a positive £9,427 in 2020 to a marginal £613 in 2023, indicating a significant reduction in equity. While there is no overdue filing or liquidation status, the tight net asset position and current liabilities exceeding current assets raise moderate solvency and liquidity concerns.

2. Key Concerns:

• Declining Net Assets: The company's shareholders funds have dropped substantially over the last three years, signaling possible erosion of financial stability and capital.
• Negative Net Current Assets: Current liabilities exceed current assets by about £8,525 in 2023, which may indicate liquidity pressure and challenges in meeting short-term obligations.
• Low Share Capital and Reserves: With a nominal share capital of £1 and minimal retained reserves, the company has limited buffer to absorb losses or fund growth without external financing.

3. Positive Indicators:

• Compliance: All statutory accounts and confirmation statements are filed on time with no overdue returns, indicating good governance and regulatory compliance.
• Stable Employee Base: The company maintains a small but consistent workforce (2 employees), which suggests operational continuity without overextension.
• Increasing Fixed Assets: Fixed assets have shown a modest increase, which could indicate some reinvestment in tangible resources.

4. Due Diligence Notes:

• Review Cash Flow Statements: To assess actual liquidity and operational cash generation, investigate cash flow trends beyond balance sheet snapshots.
• Examine Profit & Loss Data: The absence of P&L details limits insight into profitability; secure full financial statements to evaluate revenue streams and cost structure.
• Clarify Nature of Current Liabilities: Understand the composition and timing of current liabilities to gauge the risk of default or need for refinancing.
• Investigate Director Backgrounds: While directors appear current and without disqualification, confirm any potential related party transactions or financial support arrangements.
• Assess Market and Industry Position: Given the SIC code in “Other education not elsewhere classified,” determine the sustainability and growth prospects of their market niche.