KIMBERLEY COLE MARKETING LTD

Executive Summary

Kimberley Cole Marketing Ltd is a small, active private limited company with a stable liquidity position and compliance record. However, the declining net asset base and significant tax liabilities warrant closer examination alongside the governance risks posed by single-person ownership and control. Overall, the company appears moderately stable but should be monitored for operational and solvency developments.

KIMBERLEY COLE MARKETING LTD - Analysis Report

Company Number: 12732719

Analysis Date: 2025-07-20 18:45 UTC

1. Risk Rating: MEDIUM
   The company shows positive net assets and liquidity but exhibits a declining net asset base and a significant concentration of control which could pose governance risks. The small scale and modest working capital buffer suggest moderate financial risk.

2. Key Concerns:

• Declining Net Assets: Net assets have decreased from £3,525 (2024) to £2,225 (2025), indicating erosion of equity which could signal profitability or operational challenges.
• High Corporation Tax Liability: Current liabilities include a significant corporation tax creditor (£7,658 in 2025 up from £5,739), which might pressure cash flows if unpaid.
• Single Director and PSC: Mrs Kimberley Marion Cole is the sole director and 100% owner; this concentration heightens dependency risk and may affect governance and succession planning.

3. Positive Indicators:

• Positive Net Current Assets: The company maintains positive working capital (£1,996 in 2025), indicating it can meet short-term obligations.
• Satisfactory Cash Position: Cash on hand increased from £5,065 (2024) to £10,336 (2025), which supports liquidity.
• Compliance: All filings, including accounts and confirmation statements, are up to date with no overdue reports or penalties noted.

4. Due Diligence Notes:

• Investigate reasons behind the decline in net assets and whether this trend is expected to continue.
• Review cash flow statements and profit and loss accounts (not provided) to assess operational profitability and tax payment plans.
• Assess the impact of director concentration on operational resilience and potential succession arrangements.
• Confirm if any off-balance sheet liabilities or contingent liabilities exist that could affect solvency.
• Verify the nature of the corporation tax liability and if any deferred tax assets or liabilities are relevant.