Company Number: 15237537

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

1. Risk Rating: LOW
   L Roscoe Ltd exhibits a solid initial financial position for a newly incorporated company. Its net current assets and shareholders’ funds are positive, liquidity appears sufficient to meet short-term obligations, and no overdue filings or compliance issues are evident.

2. Key Concerns:

• Limited operational history: Incorporated in late 2023, the company has only one financial period recorded, limiting trend analysis and long-term viability assessment.
• Concentration of control: Single director and 100% shareholder control may increase governance risk and limit operational resilience or oversight.
• Modest scale of operations: Micro-entity status with only 1 employee and relatively low asset base may constrain growth potential and financial flexibility.

3. Positive Indicators:

• Strong liquidity: Cash balance of £51,724 against current liabilities of £25,882 indicates comfortable short-term liquidity.
• Positive net assets and working capital: Net assets of £43,429 and net current assets of £39,000 reflect initial capitalization and financial stability.
• Compliance and governance: No overdue accounts or confirmation statements; accounts prepared under appropriate standards with director’s signature confirming responsibility.

4. Due Diligence Notes:

• Investigate business model sustainability and revenue generation plans given limited operational history and small scale.
• Review director’s background and capacity to grow the business, given sole control and management role.
• Monitor future filings and financial performance for consistency, growth, and any emerging governance or compliance issues.