KE ORCHARDS LTD

Executive Summary

KE ORCHARDS LTD exhibits a solid financial footing with strong liquidity and equity growth, supported by timely compliance with filing obligations. However, the very small operational scale and concentrated ownership warrant further inquiry to fully assess the company’s sustainability and governance framework. Overall, the company currently presents a low risk profile but merits targeted due diligence on operational and governance aspects.

KE ORCHARDS LTD - Analysis Report

Company Number: 13791981

Analysis Date: 2025-07-20 17:18 UTC

1. Risk Rating: LOW
   KE ORCHARDS LTD presents a low risk profile based on the available financial data. The company demonstrates strong net current assets relative to its liabilities, no overdue filings, and a stable shareholder equity position. The micro-entity status with no employees and exemption from audit reflects a small, manageable operation with no immediate red flags.

2. Key Concerns:

• Limited operational scale: The company employs no staff and has minimal fixed assets (£1,000), which may raise questions on the sustainability and growth potential of its business operations.
• Director appointment timing: The appointment of a director in January 2025 post-dates the latest filed accounts (March 2024), suggesting recent governance changes that merit review for continuity and strategic direction.
• Shareholder concentration: Ownership is split among four individuals each controlling 25-50%, indicating a tightly held structure which could pose governance risks if disagreements occur.

3. Positive Indicators:

• Strong liquidity position: Current assets (£209,917) significantly exceed current liabilities (£2,291), indicative of good short-term solvency and cash availability.
• No overdue statutory filings: Both accounts and confirmation statements are up to date, reflecting compliance with regulatory requirements.
• Increasing net assets: Shareholders’ funds have almost doubled from £109,702 in 2023 to £208,626 in 2024, demonstrating equity growth and financial stability.

4. Due Diligence Notes:

• Verify the nature and source of current assets to confirm they are liquid and not tied up in receivables or other less accessible forms.
• Investigate the business model and revenue streams, given the absence of employees and minimal fixed assets, to assess operational sustainability.
• Review the impact and rationale behind the recent director appointment to understand governance dynamics and strategic plans.
• Assess any related party transactions or inter-company arrangements given the family or closely related ownership structure.
• Confirm absence of director disqualifications or regulatory sanctions beyond the publicly available data.