Company Number: 14125521

Analysis Date: 2025-07-20 15:18 UTC

1. Risk Rating: LOW
   KS & F LIMITED presents a low risk profile based on the available financial data. The company is solvent with positive net assets and minimal liabilities. There are no overdue filings or indications of financial distress.

2. Key Concerns:

• Minimal asset base: The company holds only £100 in fixed assets and no current assets, signaling a very modest operational scale.
• Low liquidity buffer: With current liabilities reported at £1 and no current assets, the working capital is effectively neutral, which could constrain short-term liquidity flexibility.
• Limited financial history: Incorporated in 2022 and classified as a micro-entity, the company’s limited financial disclosures restrict deeper trend analysis or stress testing.

3. Positive Indicators:

• Compliance: Both accounts and confirmation statement are filed on time, demonstrating good regulatory adherence.
• Solvency: Net assets and shareholders’ funds stand at £99 consistently over reported years, indicating stable equity backing.
• Employment: The company employs three people, suggesting ongoing operational activities despite small balance sheet figures.

4. Due Diligence Notes:

• Investigate the nature and valuation of fixed assets (£100) to understand their role in business operations or holding structure.
• Clarify the company’s business activities under SIC 64209 (holding company activities) to assess operational sustainability and revenue sources.
• Review directors’ roles and any related party transactions given the holding company classification and minimal asset base.
• Confirm the absence of contingent liabilities or off-balance sheet obligations not reflected in micro-entity accounts.
• Consider obtaining management accounts or supplementary financial information to evaluate cash flows and operational performance beyond statutory filings.