Company Number: 13143396

Analysis Date: 2025-07-29 20:52 UTC

1. Risk Rating: LOW
   KMB PRO LTD demonstrates a solid liquidity position with current assets significantly exceeding current liabilities. The absence of overdue filings and a positive net asset position indicate good short-term financial health and regulatory compliance.

2. Key Concerns:

• Decline in Net Assets: Shareholders' funds decreased from £38,639 in 2023 to £28,603 in 2024, suggesting a reduction in retained earnings or profitability that merits monitoring.
• Increased Trade Creditors: Trade creditors rose notably from £545 to £6,527, which could indicate delayed payments to suppliers or increased short-term obligations.
• Director Loans Fluctuation: Director loans shifted from a £16,113 liability in 2023 to a £7,987 asset in 2024, reflecting substantial changes in internal financing that require clarification to assess stability.

3. Positive Indicators:

• Strong Working Capital: Net current assets remain robust (£23,211 in 2024), supported by a healthy cash balance (£16,683), indicating good liquidity to meet short-term obligations.
• Timely Compliance: No overdue accounts or confirmation statements, reflecting disciplined governance and adherence to statutory requirements.
• Stable Workforce: Consistent employee number (3 employees) suggests operational stability without signs of contraction.

4. Due Diligence Notes:

• Investigate the causes behind the reduction in net assets and profit and loss reserves to understand profitability trends and any extraordinary items.
• Clarify the nature and terms of director loans, including the reason for the significant balance reversal and potential impact on cash flows.
• Review trade creditor aging and payment practices to ensure supplier relationships and working capital management are not under stress.