Company Number: 12523903

Analysis Date: 2025-07-20 11:26 UTC

1. Risk Rating: LOW
   Laurel Point Limited demonstrates a stable financial position with positive net current assets and shareholders’ funds increasing steadily over recent years. The company is current with statutory filings and operates within micro-entity thresholds, suggesting manageable scale and compliance.

2. Key Concerns:

• Declining Turnover: Turnover decreased from £618,192 in 2023 to £455,637 in 2025, which may indicate reduced sales or market challenges.
• Increasing Long-Term Creditors: Creditors falling due after more than one year rose to £110,506 in 2025, which warrants monitoring to ensure long-term obligations remain manageable.
• Limited Employee Base: With an average of only one employee, operational capacity and dependency on key personnel could pose risks to business continuity.

3. Positive Indicators:

• Strong Liquidity Position: Net current assets of £179,236 in 2025 indicate the company has sufficient short-term assets to cover liabilities.
• Positive Profitability: The company reported profits of £29,955 in 2025 and £40,826 in 2024, demonstrating operational viability.
• Compliance and Governance: All statutory accounts and confirmation statements are filed on time with no overdue filings, reflecting good regulatory compliance.
• Modest Share Capital and Equity Growth: Shareholders’ funds increased from £19,543 in 2020 to £68,730 in 2025, showing retained earnings and financial strengthening.

4. Due Diligence Notes:

• Investigate the reasons behind the turnover decline in the last two years and assess whether this trend may continue.
• Review the nature and terms of the long-term creditors to evaluate repayment schedules and any covenant risks.
• Examine dependence on key personnel given the small workforce, including any succession plans or operational risks.
• Confirm the identity and role of the company secretary whose nationality is unspecified in filings.
• Validate off-balance sheet exposures or contingent liabilities beyond the disclosed financial statements.