Company Number: 13951033

Analysis Date: 2025-07-20 13:57 UTC

1. Risk Rating: LOW
   KW Brant Consulting Ltd displays a solid financial position for a micro-entity with net current assets consistently positive and net assets improving over the periods presented. The company is timely in its statutory filings with no overdue accounts or confirmation statements, which supports a low risk profile.

2. Key Concerns:

• Director Loan Balance: The director, Ms Georgina Helen Smith, has an outstanding loan balance of £14,220 as at 31 March 2025. While not inherently problematic, this related-party transaction should be monitored for potential cash flow impact or conflicts of interest.
• Limited Operating History: Incorporated in March 2022, the company has limited historical financial data. This restricts the ability to assess long-term operational stability or cyclical risks fully.
• Single Director Control: Ms Georgina Helen Smith holds 75-100% ownership and voting rights and is the sole director. This concentration of control may raise governance concerns for investors seeking broader oversight or checks and balances.

3. Positive Indicators:

• Strong Liquidity: Net current assets improved from £26,596 (2024) to £37,479 (2025), indicating adequate short-term liquidity to meet obligations.
• Positive Equity Growth: Shareholders’ funds increased from £26,344 (2024) to £36,879 (2025), demonstrating retained earnings or capital injections supporting solvency.
• Compliance: The company maintains current statutory filings with no overdue accounts or confirmation statements, reflecting good governance and regulatory compliance.
• Micro-entity Exemption: As a micro company, the firm benefits from simplified reporting requirements, reducing administrative burden and operating costs.

4. Due Diligence Notes:

• Review the nature and terms of the director’s loan advances to assess repayment plans and potential impact on cash flow and solvency.
• Obtain management accounts or cash flow forecasts to evaluate current operational performance and sustainability beyond the annual snapshot.
• Confirm the company’s client base and revenue streams to ascertain business model viability and dependency risks.
• Consider any potential related-party transactions or conflicts given the single director/shareholder structure.
• Verify if any contingent liabilities or off-balance sheet commitments exist that could affect financial stability.
• Monitor future filings to ensure continued regulatory compliance and timely submission of accounts and confirmation statements.