LAYTEC GROUP LTD

Executive Summary

LAYTEC GROUP LTD operates as a micro-entity with a stable and solvent financial position, demonstrating strong liquidity and compliance. However, limited operational scale and lack of detailed profitability data warrant further investigation. Overall, the company presents a low risk profile based on available information but requires deeper due diligence for investment decisions.

LAYTEC GROUP LTD - Analysis Report

Company Number: 13140745

Analysis Date: 2025-07-29 21:23 UTC

1. Risk Rating: LOW
   LAYTEC GROUP LTD demonstrates a stable financial position with positive net assets, comfortable working capital, and no overdue filings. The company maintains compliance with statutory requirements and exhibits no immediate red flags in governance or solvency.

2. Key Concerns:

• Limited scale and scope: As a micro-entity with only one employee, operational capacity and diversification are minimal, which could impact resilience.
• Declining fixed assets: A reduction from £23,050 in 2021 to £13,948 in 2024 may indicate asset disposals or lack of reinvestment, potentially affecting operational capability.
• Absence of profit and loss data: The micro-entity filing exemption means no detailed profitability information is publicly available, limiting insight into income stability or trends.

3. Positive Indicators:

• Strong liquidity position: Net current assets increased from £9,664 in 2021 to £27,255 in 2024, indicating sufficient short-term resources to cover liabilities.
• Consistent net assets: Shareholders’ funds have remained stable around £40k+, suggesting no erosion of equity and sound balance sheet management.
• Compliance and governance: Up-to-date accounts and confirmation statement filings with no overdue notices, and a single director with no disqualifications reported.

4. Due Diligence Notes:

• Request internal management accounts or profit and loss statements to assess operational profitability and cash flow dynamics.
• Clarify reasons behind the decline in fixed assets and any impact on business operations.
• Understand business model sustainability given the very small employee base and limited asset base.
• Confirm any contingent liabilities or off-balance sheet risks not visible in the micro-entity accounts.
• Verify the director’s background and ongoing involvement to assess governance quality.