Company Number: 13943622

Analysis Date: 2025-07-29 13:41 UTC

1. Risk Rating: LOW

Justification: JS DEVELOPMENT & CONSULTING LIMITED is a recently incorporated micro-entity with modest but positive net assets and current assets exceeding current liabilities. There are no overdue filings or compliance issues noted. The company appears solvent with positive working capital and no signs of distress in the limited financial information available.

2. Key Concerns:

• Limited Financial Scale and History: As a micro-entity incorporated in 2022, the company has a short operating history and relatively small financial footprint, which may limit assessment of sustainable operational performance.
• Minimal Asset Base: Current assets remain low (£2,921 as of 2025 year end), which could constrain liquidity if unexpected expenses arise or revenues fluctuate.
• Concentrated Control and Management: The two directors/shareholders who control 25-50% each reside at the same address. While common in small private companies, this concentration carries governance and continuity risk if either party becomes unavailable.

3. Positive Indicators:

• Positive Net Current Assets: The company’s net current assets have increased to £1,740 in the latest year, indicating sufficient working capital to meet short-term obligations.
• Up-to-Date Compliance: No overdue accounts or confirmation statements; filings are current, reducing regulatory risk.
• Stable Staffing: The company has maintained an average of 2 employees over the last two years, suggesting operational continuity.
• Clear Industry Focus: SIC codes indicate a targeted business activity in IT consultancy and software development, consistent with the expertise of the directors.

4. Due Diligence Notes:

• Review detailed cash flow statements and profit & loss accounts not provided here to assess revenue generation and expense trends.
• Investigate the nature of the company’s contracts or client base to evaluate revenue sustainability and growth prospects.
• Confirm that there are no undisclosed related party loans or contingent liabilities given the close director/shareholder relationship.
• Monitor future filings for any changes in financial position or director appointments that might impact governance or solvency.