LAMBERHURST VINEYARD LTD

Executive Summary

LAMBERHURST VINEYARD LTD demonstrates high financial risk primarily due to insolvency and liquidity constraints as evidenced by negative equity and disproportionate current liabilities. The company’s failure to file overdue accounts further raises regulatory compliance concerns. While underlying fixed assets and sector focus provide some operational foundation, immediate attention to financial restructuring and compliance is recommended.

LAMBERHURST VINEYARD LTD - Analysis Report

Company Number: 13298774

Analysis Date: 2025-07-20 15:38 UTC

1. Risk Rating: HIGH
   The company exhibits significant solvency and liquidity risks, demonstrated by negative shareholders' funds and current liabilities vastly exceeding current assets. Additionally, failure to file overdue accounts raises concerns regarding regulatory compliance and operational governance.

2. Key Concerns:

• Negative shareholders’ funds of £19,822 as of March 2023 indicate insolvency, with liabilities exceeding assets.
• Current liabilities of £155,657 dwarf current assets of only £393, signaling severe liquidity issues and possible cash flow distress.
• Overdue filing of statutory accounts (due December 2024 but not yet filed as of May 2024) suggests poor compliance discipline, which could lead to penalties or enforcement action.

3. Positive Indicators:

• The company is still active and has a fixed asset base (£135,922), which likely represents vineyard property or equipment, implying some underlying operational capacity or tangible value.
• No director disqualifications or multiple director-related governance red flags are evident; a single director is in place with consistent appointment since incorporation.
• The company operates within a niche agricultural and food services sector (grape growing, wine production), which may provide specialized market opportunities.

4. Due Diligence Notes:

• Verify the nature and recoverability of fixed assets to assess if they can be leveraged or sold to alleviate financial distress.
• Investigate the composition and maturity profile of current liabilities to understand creditor risk and potential for restructuring.
• Obtain updated management accounts or cash flow forecasts to assess ongoing operational viability and plans to address negative equity.
• Clarify reasons for overdue accounts filing and confirm that no enforcement actions or penalties have been initiated by Companies House.
• Review any off-balance sheet liabilities or contingent risks not disclosed in micro-entity filings.