Company Number: 14062884

Analysis Date: 2025-07-19 11:53 UTC

1. Risk Rating: LOW
   Jupiter Controls Limited demonstrates a stable financial position with positive net current assets and net assets nearly doubling in one year. The company has no overdue filings and is actively managed by a single director who is also the sole significant controller, indicating straightforward governance.

2. Key Concerns:

• Reliance on a single director and employee may pose operational risk if that individual becomes unavailable.
• The company is very small with limited fixed assets and a narrow operational base, which may constrain scalability and resilience.
• Trade creditors and other liabilities have approximately doubled year-over-year, especially taxation and social security, which should be monitored to ensure timely settlement.

3. Positive Indicators:

• Strong liquidity position with cash increasing from £14,462 to £40,422 in the latest year, and net current assets improving from £13,153 to £29,273.
• Consistent growth in shareholders’ funds and net assets, reflecting retained earnings and business profitability.
• Up-to-date statutory filings with no overdue accounts or confirmation statements, indicating good regulatory compliance.
• Industry classification in engineering design and software development suggests engagement in specialist, potentially high-value activities.

4. Due Diligence Notes:

• Review the company's income streams and client concentration to assess sustainability beyond the sole director’s involvement.
• Confirm the nature and timing of the increased taxation and social security liabilities to understand cash flow impact.
• Verify the absence of contingent liabilities or off-balance-sheet commitments not disclosed in the filings.
• Assess the business plan and pipeline to evaluate growth prospects given the small size and single-employee structure.
• Investigate any industry-specific risks or regulatory requirements relevant to engineering design and software development sectors.